Mahidol University International College

About: Mahidol University International College is a based out in . It is known for research contribution in the topics: Tourism & Corporate governance. The organization has 240 authors who have published 485 publications receiving 6095 citations.

Nāgārjuna’s Concept of Emptiness in Comparison with Schopenhauer and Aristotle

Abstract: One of the most difficult and controversial concepts in Buddhism is the concept of emptiness or śūnyatā. It often attracts the attention of Western thinkers, who expend much effort either to embrace or reject it. Hence, this concept had led to many contradictory interpretations and endless discussions. Emptiness, or śūnyatā, has been so often misunderstood, not only in the West, but also in India itself, even during Nāgārjuna’s own time. Out of this bed of conflicting interpretations lies the motivation for this article to assist in the understanding of the concept of śūnyatā. I will focus on the concept as taught by the Indian monk Nāgārjuna of the Mādhyamika school. In pursuing this approach, I will show a corresponding interpretation of another Mādhyamika monk, Śāntideva, and will reveal parallels to the 19th century German philosopher Arthur Schopenhauer. In order to demonstrate an opposing theory, I will contrast Nāgārjuna’s concept to the theory of the ancient Greek philosopher Aristotle.

Determining Physical Location of Wireless Access Point using Smart Devices

Abstract: Indoor Position System (IPS) is a method for locating objects in an enclosed space. This paper applies the concept of IPS to locate the physical location of wireless access point. The proposed system can be used for locating the suspected access point in the building. The system uses at least three smartphones to form the points in two-dimensional geometry. These smartphones will gather Wi-Fi‘s information and send them to the server. Then, trilateration is applied to calculate the distance and the location of the targeted access point. The physical location will then send back to each smartphone. The smartphone can use this position to navigate the user to the targeted access point. The result shows that, in the enclosed space, the error of the proposed method is around 3.5 meters.

The Role of Key Audit Matter in assessing Auditor Liability: Evidence from Auditor and Non-auditor Evaluators

Abstract: Manuscript type: Research paper Research aims: This study examines the effects of key audit matter (KAM) disclosures in the auditor’s report on auditor legal exposure in cases of fraud and error misstatements. Design/Methodology/Approach: The experiment is conducted with the 133 professional auditors from Big 4 audit firms and 134 MBA students as the participants. Research findings: This KAM effect manifests in different ways for different groups. Specifically, auditor participants assess higher auditor liability when misstatement relates to error than when it is connected to fraud. KAM reduces assessed auditor liability only in cases of fraud but not of error. For nonprofessional investor participants, the auditor liability is rated higher in the case of fraud than for error misstatement. Unfortunately, KAM appears to have a nonsignificant impact on auditor liability. Together, the results support the view that instead of increasing legal exposure, as audit practitioners fear, KAM disclosures could actually mitigate and at least do not change auditors’ risk of legal exposure. Theoretical contribution/originality: This study contributes to accounting literature by adding the findings another aspect of KAM in different audit settings: fraud and error misstatements. Moreover, the conflicting evidence on how KAM affect auditor liability warrants further investigation of other audit settings that could alter the impact of KAM disclosures on the assessment of auditor liability. Practitioner/Policy implications: The findings of this study, especially, the nonsignificance of KAM disclosures as evaluated by nonprofessional investors should inform policymakers and related parties that investors need to be educated and better informed about the KAM disclosure and its objectives. Research limitations/Implications: The design of this study did not accommodate setting where the auditors had the opportunity to communicate with peers, which could affect their judgment. This is a general limitation of the experiment, which could be considered somewhat unrealistic because discussions are encouraged among committee members or in a courtroom when making judgments.

The Impact of Online Branding and E-Service Quality on Fan Trust and Loyalty: A Case of Thai Soccer Club

Abstract: Digital marketing has gained popularity among the professional sport organisations. The team-sport clubs nowadays have their own online channel to enhance fan trust and loyalty. Despite the large investment in time and resources to drive online branding, research devoted to sport-fan engagement on online channel is still very limited. Thus, this study examines the influence of online channel on brand, e-service quality and image of Thai soccer clubs. A total of 500 questionnaires were collected from a group of soccer fan club of SCG Muangthong United. The respondents had regularly visited the club's website with in a period of consecutive three months; to either get information or watch the football matches online. The findings revealed the positive relationship between brand involvement, brand attitude, e-service quality and online trust of which turned into customer loyalty. Nonetheless, the website image was found to have no congruence influence on online trust in the case of SCG Muangthong United.

Conversations with Thaksin - From Exile to Deliverance: Thailand’s Populist Tycoon Tells His Story

Abstract: Tom Plate (2011). Conversations with Thaksin - From Exile to Deliverance: Thailand's Populist Tycoon Tells His Story. Singapore: Marshall Cavendish. ISBN 978-981-4328685. 249 pages.Nearly seven years after the coup that ousted Thailand's Prime Minister Thaksin Shi- nawatra, a reincarnation of the Thai Rak Thai party, the Phuea Thai party, came to power once again. The astounding landslide victory in the 2011 general election saw the country's first female Prime Minister, Thaksin's younger sister Yingluck Shinawa- tra. With campaign posters saturating the landscape and displaying slogans such as "Thaksin thinks, Phuea Thai acts", as well as periodic reports of Skype cabinet meetings with Thaksin orchestrating party politics as mediation in policy, there is no doubt that the ex-Prime Minister is very much involved in Thai politics, albeit from afar. Exile, it seems, has not curbed the passions and political relevance that are criti- cal to the former Prime Minister's survival, return, and possible political rehabilita- tion. As Thaksin is currently in self-exile in protest against a politically influenced and biased judicial system and has multiple criminal cases pending, the exigencies surrounding his sister and vanguard political party have become central to dealing with the allegedly compromised judiciary.Tom Plate's book is based on interviews garnered over a week's time, which al- lowed the academic and ex-journalist unprecedented access to the man (Thaksin) in Dubai. A recurring dichotomy becomes evident in this book: Is Thaksin the unre- pentant democrat or chastened autocrat? The ex-Prime Minister often reveals him- self to be an unfairly judged and accosted supporter of the poor or "the people" in general. Simultaneously, he acknowledges serious mishandling of critical domestic issues such as the Southern Muslim insurgency and, most importantly, his gross misjudgment of antagonisms with the palace, which may have led to his current exile. Nonetheless, this book is interesting in terms of how the author approaches the rise of Thaksin in functional order, his exile, and alleged indirect comeback via his younger sister. The author attempts to draw Thaksin into the critical realm of his deposition and investigates who was really behind his ouster by referring to the royal institution and his confrontations with privy councilor Prem Tinsulanonda, who is considered one of the most influential and instrumental figures in the palace political complex (p. 145). Confrontation with the royal institution is perhaps the most crucial aspect that the author addresses, albeit in a conservative manner. The reasons for the ambiguity in addressing the royal institution are of course Thailand's current polarized political climate and legal redress to Article 112 of the criminal code, better known as the lese-majeste law. This highlights the still simmering undertones of Thai political economy where the extremely popular ex-Prime Minister stands, due to his electoral success, in direct confrontation with Thailand's most revered figure and its institutional machinery. …