Browsing by Author "Wanvitu Soranarak"

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    How Finance Works: The HBR Guide to Thinking Smart about the Numbers
    (Graphicsite, 2024-05-08) Nattapan Tantikul; Wanvitu Soranarak
    You might have an unanswerable question why you should learn finance, and you might think that people who need to study and understand finance are only those who work in finance and banking industry. If you think so, this is a perfect time you should reconsider your perspective. Whether you become aware of it or not, financial activities, events and transactions involving the movement of cash inflows and outflows such as purchasing and selling assets or selling bonds and stocks, are around you, and it is very likely that you use finance every day. Consequently, nowadays, learning finance should be considered as one of the basic requirements of modern knowledge that will have a huge impact on your life.
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    Impacts of Macroeconomic Indicators, Corruption and Corporate Governance on Sustainable Development Goals: The Case of Southeast Asia
    (Research and Development Institute Suan Dusit University, 2024) Nattapan Tantikul; Wanvitu Soranarak; W. Soranarak; Faculty of Management Science, Suan Dusit University, Bangkok, 10300, Thailand; email: wanvitu.sor@gmail.com
    The main objective of this study is to investigate the impacts of macroeconomic indicators, corruption, and country-level corporate governance on the achievement of Sustainable Development Goals (SDGs), a set of global objectives agreed upon by all United Nations (UN) member states in 2015 as part of the UNs 2030 Agenda, which aims to create a better world. This study analyzed data from seven Southeast Asian countries (Cambodia, Malaysia, Indonesia, Singapore, Thailand, the Philippines, and Vietnam) and four additional Asian countries outside the region, namely Japan, South Korea, China, and India, covering the period from 2007 to 2019. Panel data techniques, such as feasible generalized least squares (FGLS) regressions, were employed to test the research hypotheses. The findings revealed that macroeconomic indicators, specifically the unemployment rate and inflation rate, negatively impacted SDG achievement, whereas country-level corporate governance positively influenced SDGs. Additionally, countries with lower corruption levels and more developed economies were found to have higher SDG scores. Furthermore, a comparison between the pre-and post-2015 UN adoption of SDGs, showed that all sampled countries improved their SDG scores, particularly in meeting the targets related to social inclusion, economic growth, and environmental protection. Finally, the results indicated that country-level corporate governance could moderately mitigate the negative effect of the inflation rate on SDGs. This paper contributes to the literature and practice by providing evidence that in Southeast Asian countries, the unemployment rate, inflation rate, corruption, and country-level corporate governance significantly influence SDG achievement. Moreover, country-level corporate governance can alleviate the adverse effect of at least one macroeconomic indicator on SDGs achievement. © 2024, Research and Development Institute Suan Dusit University. All rights reserved.
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    Impacts of Macroeconomic Indicators, Corruption and Corporate Governance on Sustainable Development Goals: The Case of Southeast Asia
    (Graphicsite, 2024-07-15) Wanvitu Soranarak; Nattapan Tantikul
    The main objective of this study is to investigate the impacts of macroeconomic indicators, corruption, and country-level corporate governance on the achievement of Sustainable Development Goals (SDGs). The SDGs are a set of global objectives agreed upon by all United Nations (UN) member states in 2015 as part of the UN's 2030 Agenda, which aims to create a better world. This study analyzed data from seven Southeast Asian countries (Cambodia, Malaysia, Indonesia, Singapore, Thailand, the Philippines, and Vietnam) and four additional Asian countries outside the region, namely Japan, South Korea, China, and India, covering the period from 2007 to 2019. Panel data techniques, such as feasible generalized least squares (FGLS) regressions, were employed to test the research hypotheses. The findings revealed that macroeconomic indicators, specifically the unemployment rate and inflation rate, negatively impacted SDG achievement, whereas country-level corporate governance positively influenced SDGs. Additionally, countries with lower corruption levels and more developed economies were found to have higher SDG scores. Furthermore, a comparison between the pre- and post-2015 UN adoption of SDGs showed that all sampled countries improved their SDG scores, particularly in meeting targets related to social inclusion, economic growth, and environmental protection. Finally, the results indicated that country-level corporate governance could moderately mitigate the negative effect of the inflation rate on SDG achievement. This paper contributes to the literature and practice by providing evidence that in Southeast Asian countries, the unemployment rate, inflation rate, corruption, and country-level corporate governance significantly influence SDG achievement. Moreover, country-level corporate governance can alleviate the adverse effect of at least one macroeconomic indicator on SDG achievement.
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    Lessons We Can Learn from Government and Accounting Relief Measures during the COVID-19 Pandemic: A Comparative Study
    (Research and Development Institute Suan Dusit University, 2023) Nattapan Tantikul; Wanvitu Soranarak; N. Tantikul; Faculty of Management Science, Suan Dusit University, Bangkok, 10300, Thailand; email: nattapan_t@yahoo.com
    Governments around the world always face extreme uncertainty and unprecedented challenges. Food insecurity, climate change, and child labor and trafficking are among the top crises in the modern world. However, nowadays, the outbreak of the COVID-19 pandemic is considered as the newest global crisis and the greatest challenge we have confronted since World War II. To alleviate the impact of COVID-19 pandemic, most governments have approved several kinds of government relief measures and stimulus packages that might be different, but appropriate for epidemiological and economic situations among countries. Furthermore, to support the government policies towards business in response to COVID-19, many accounting organizations around the world also provided some recommendations and guidance such as on government grants, for both financial statement preparers and users during the time of the crisis. In addition, in some countries such as Thailand, there were some accounting relief measures to help lessen the negative impacts of any managementÕs unreasonable judgement and unreliable estimates during the time of high uncertainty. It is undeniable that the COVID-19 shapes our modern history, and it is important and valuable lesson that we can learn from the past. Because government and accounting relief measures might have both benefits and potential drawbacks that we must compromise, learning from the COVID-19 crisis we are facing today will help us better understand how the relief measures work now, and it might help us determine how to approach any crisis prudently and effectively in the future. © 2023, Research and Development Institute Suan Dusit University. All rights reserved.
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    Lessons We Can Learn from Government and Accounting Relief Measures during the COVID-19 Pandemic: A Comparative Study
    (Graphicsite, 2023-05-09) Nattapan Tantikul; Wanvitu Soranarak
    Governments around the world always face extreme uncertainty and unprecedented challenges. Food insecurity, climate change, and child labor and trafficking are among the top crises in the modern world. However, nowadays, the outbreak of the COVID-19 pandemic is considered as the newest global crisis and the greatest challenge we have confronted since World War II. To alleviate the impact of COVID-19 pandemic, most governments have approved several kinds of government relief measures and stimulus packages that might be different, but appropriate for epidemiological and economic situations among countries. Furthermore, to support the government policies towards business in response to COVID-19, many accounting organizations around the world also provided some recommendations and guidance such as on government grants, for both financial statement preparers and users during the time of the crisis. In addition, in some countries such as Thailand, there were some accounting relief measures to help lessen the negative impacts of any management’s unreasonable judgement and unreliable estimates during the time of high uncertainty. It is undeniable that the COVID-19 shapes our modern history, and it is important and valuable lesson that we can learn from the past. Because government and accounting relief measures might have both benefits and potential drawbacks that we must compromise, learning from the COVID-19 crisis we are facing today will help us better understand how the relief measures work now, and it might help us determine how to approach any crisis prudently and effectively in the future.
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    The Art of Statistics Learning from Data
    (Graphicsite, 2023-05-08) Nattapan Tantikul; Wanvitu Soranarak
    “Statistics is the grammar of Science”, a well-known quote by Karl Pearson who was a prominent British mathematician and statistician and was famously known for Pearson's r (Pearson correlation coefficient), Pearson distribution and Pearson's chi-squared test. Pearson emphasizes the importance of statistics which is the field of learning from data, and the important tool we use to convert raw data into reliable, relevant, and useful information. Due to the rapidly and tremendously increasing volume and complexity of data and information nowadays, the role of statistics in our lives becomes more crucial.