The Antecedents on the Adoption of Advanced Costing Systems in Thailand Startups

This study investigates the factors that influence the adoption of advanced costing systems in startup companies in Thailand. Contingency theory was used as the lens to explore the relationships. An online survey was sent to 232 startup companies in Thailand between January and March 2021 with 203 respondents completing the survey, providing a response rate of 87.5%. Logistic regression was used to determine the relationships between the contingency factors and the adoption of advanced costing systems. Based on the results of the logistic regression analysis, the likelihood of the adoption of advanced costing systems in startup companies in Thailand depends on firm age, level of product or service diversity, type of strategy, and the level of perceived environmental uncertainty. The results indicate that the decision to adopt advanced costing systems in startup companies in Thailand is related to a firm’s specific circumstances. A good fit between the firm’s unique circumstances and the type of management accounting techniques can improve the decision-making of startups and therefore the firms’ survival over the long run

The Development of Non-Formal Education Program to Enhance Vocational English skills based on Place-based Education and Experiential Learning Approaches for Taxi Drivers in Bangkok Metropolis

The Development of Non-Formal Education Program to Enhance Vocational English skills based on Place-based Education and Experiential Learning Approaches for Taxi Drivers in Bangkok Metropoli

Structural Empowerment and Organizational Commitment of Lecturers in Private International Educational Institutions at Thailand

The purpose of this research was to measure the level of structural empowerment and organizational commitment of lecturers at private international educational institutions at Thailand. Further to measure the relationship between structural empowerment and organizational commitment of lecturers. The target respondents of the study were lecturers from 4 private international educational institutions. And the sample size for the study was 165 respondents, chosen randomly by using Krejcie and Morgan table. The sampling method adopted for the study is stratified random sampling, stratification done based on lecturers’ research status. The study revealed that majority of the respondents were female, who have two or more than two research every year. And the major groups of the respondents fall under the age group of less than 35 years. Most of the respondents’ academic position was assistant professors and lecturers. The study revealed that level of structural empowerment and organizational commitment is at high. Among the dimensions, structural lines of power (in Structural Empowerment) and Affective commitment (in Organizational Climate) is at high level. The interesting fact is the relationship between these 2 dimensions is at moderate level, rather there is a high correlation between normative commitment and structural lines of opportunity at .676. However, in overall the relationship between structural empowerment and organizational commitment is highly correlated at .810, with the statistical significance value of P-Value .01. Hence, it is evident that structural empowerment leads to organizational commitment. Recommendations are presented for further research. Keywords: structural empowerment; organizational commitment, private international educational institutions, Thailand.

Dynamic Light Regulation of Translation Status in Arabidopsis thaliana

Light, a dynamic environmental parameter, is an essential regulator of plant growth and development. Light-regulated transcriptional networks are well documented, whereas light-regulated post-transcriptional regulation has received limited attention. In this study, dynamics in translation of cytosolic mRNAs were evaluated at the genome-level in Arabidopsis thaliana seedlings grown under a typical light/dark diurnal regime, shifted to darkness at midday, and then re-illuminated. One-hour of unanticipated darkness reduced levels of polysomes by 17% in a manner consistent with inhibition of initiation of translation. This down-regulation of translation was reversed within 10 min of re-illumination. Quantitative comparison of the total cellular population of transcripts (the transcriptome) to those associated with one or more 80S ribosome (the translatome) identified over 1600 mRNAs that were differentially translated in response to light availability. Unanticipated darkness limited both transcription and translation of mRNAs encoding components of the photosynthetic machinery. Many mRNAs encoding proteins associated with the energy demanding process of protein synthesis were stable but sequestered in the dark, in a rapidly reversible manner. A meta-analysis determined these same transcripts were similarly and coordinately regulated in response to changes in oxygen availability. The dark and hypoxia translationally repressed mRNAs lack highly supported candidate RNA-regulatory elements but are characterized by G + C-rich 5′-untranslated regions. We propose that modulation of translation of a subset of cellular mRNAs functions as an energy conservation mechanism

Examining the Mediating Role Supply Chain Identity Salience in the Relationship between Its Antecedents and Supply Chain Social Capital: A Case of Thai Manufacturing Firms

The main reason behind carrying out the current study is to examine the mediating role supply chain identity salience in the relationship between its antecedents and supply chain social capital. In this study a new paradigm is presented by supply chain management (SCM) where a systems approach is adopted by firms to manage the supply chain not as a set of fragments but as s single entity, having a sole purpose of synchronizing and adjusting the supply chain activities of partnering firms to develop greater customer value as compared to other supply chain. It is proposed in this study that successful functioning of managed supply chain only takes place when supply chain partners that are involved in crucial relationships actively share a feeling of identity or belonging with the supply chain. Such strong sense of identity plays an essential role in a context of the managed supply chain, as the supply chain management majorly depends upon the cooperation of resultant voluntary independent organizations and social processes and not on the financial or legal ownership. The study has used the SEM-PLS to achieve the objectives of the current study. The study is carried out on the sample of manufacturing firms operating in Thailand. This study presents a detailed view of social processes with respect to SCM context, with the purpose of indicating the contributory role played by supply chain identity salience in the social capital formation

Optimal control of a cooling line for production of hot rolled dual phase steel

In this article, the optimal control of a cooling line for production of dual phase steel in a hot rolling process is discussed. In order to achieve a desired dual phase steel microstructure an optimal cooling strategy has to be found. The cooling strategy should be such that a desired final distribution of ferrite in the steel slab is reached most accurately. This problem has been solved by means of mathematical control theory. The results of the optimal control of the cooling line have been verified in hot rolling experiments at the pilot hot rolling mill at the Institute for Metal Forming (IMF), TU Bergakademie Freiberg

Protocol stacks for power-aware wireless microsensor networks

Thesis (M.Eng.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2002.Includes bibliographical references (p. 71-72).In a distributed wireless sensor system, a need to prolong the lifetime of the network is crucial and limited by battery capacity. As communication traffic among sensor nodes is triggered by sensing events, the network can exploit these time-varying scenarios to obtain power savings by adjusting its operating conditions accordingly. A coherent design of application-specific network protocol stacks is the key. Specifically, embedding power aware features in the link layer and media access control (MAC) layer promises to extend the lifetime of the sensor network. The power-aware design will be illustrated on [mu]AMPS sensor node prototypes. With the integrated design framework, lower layers of the network stack provides configurable power-aware features to be controlled by higher network layers that maintain broaderview knowledge of the environment. TDMA has been chosen as a MAC Layer protocol for its inherited power-aware mechanism of radio shutdowns outside its TDMA slot and in absence of sensing events. Another level of power-aware features can be deployed in MAC ID and TDMA slot assignments. In a field of scattered sensor nodes, not all the nodes are in radio range of one another or of the base station. Hence, assigning N TDMA slots for the network of N sensor nodes that are not all in radio range will waste the receiver energy and link bandwidth. An algorithm for a re-use of MAC ID and MAC time slot is proposed based on the number of neighboring nodes. Hence, varying the number of neighboring nodes by varying the transmit power can optimize the system lifetime and bandwidth. An implementation of the Link and MAC infrastructure is completed. Power scalability is illustrated on [mu]AMPS node prototypes, with TDMA Media Access and a vehicle tracking application demonstration.by Phanaphat Piyada.M.Eng

Effects of Culture Media on Phytophthora palmivora Growth, α-elicitin Production and Toxicity to Dendrobium

Four culture media were evaluated for their ability to induce Phytophthora palmivora growth and produce culture filtrate (CF), and to determine a CF concentration and culture period effective for in vitro screening of black rot resistance in Dendrobium cv. ‘Earsakul’. Mycelial fresh weights of P. palmivora cultured in potato dextrose broth (PDB; the most commonly used medium for fungi), pea sucrose broth (PSB; a medium frequently used for Phytophthora spp.), and Murashige and Skoog broth (MSB; the most popular plant tissue culture medium) were found to be significantly higher than that in the newly developed modified oat meal broth (MOMB). When the total proteins of CFs were analysed with SDS-PAGE, a protein band of 10.5 kDa MW was found in CFs from all media with the highest level in PSB. LC-MS/MS analysis identified this protein as α-elicitin that had an identical amino acid sequence to the α-elicitin hibernalin of P. hibernalis and syringicin from P. syringae. The optimum conditions for in vitro selection of Dendrobium for black rot resistance using α-elicitin-containing CFs were also determined by evaluating the CF toxicity on Dendrobium protocorm-like bodies (PLBs) when cultured in all media supplemented with 0, 30, 50 and 100% CFs for seven, 14 and 21 d. The levels of PLB necrosis varied according to medium types, CF concentrations and culture periods. The maximum percentage of PLB necrosis (100%) was obtained in PSB supplemented with 50 and 100% CFs, and the severity of PLB necrosis was highest when treated with 100% CF for 14 and 21 d

Numerical cooling strategy design for hot rolled dual phase steel

In this article, the Mo-Mn dual phase steel and its process parameters in hot rolling are discussed. The process window was derived by combining the experimental work in a hot deformation dilatometer and numerical calculation of process parameters using rate law models for ferrite and martensite transformation. The ferrite formation model is based on the Leblond and Devaux approach while martensite formation is based on the Koistinen-Marburger (K-M) formula. The carbon enrichment during ferrite formation is taken into account for the following martensite formation. After the completion of the parameter identification for the rate law model, the evolution of phases in multiphase steel can be addressed. Particularly, the simulations allow for predicting the preferable degree of retained strain and holding temperature on the run out table (ROT) for the required ferrite fraction

Complete coding sequence characterization and comparative analysis of the putative novel human rhinovirus (HRV) species C and B

<p>Abstract</p> <p>Background</p> <p>Human Rhinoviruses (HRVs) are well recognized viral pathogens associated with acute respiratory tract illnesses (RTIs) abundant worldwide. Although recent studies have phylogenetically identified the new HRV species (HRV-C), data on molecular epidemiology, genetic diversity, and clinical manifestation have been limited.</p> <p>Result</p> <p>To gain new insight into HRV genetic diversity, we determined the complete coding sequences of putative new members of HRV species C (HRV-CU072 with 1% prevalence) and HRV-B (HRV-CU211) identified from clinical specimens collected from pediatric patients diagnosed with a symptom of acute lower RTI. Complete coding sequence and phylogenetic analysis revealed that the HRV-CU072 strain shared a recent common ancestor with most closely related Chinese strain (N4). Comparative analysis at the protein level showed that HRV-CU072 might accumulate substitutional mutations in structural proteins, as well as nonstructural proteins 3C and 3 D. Comparative analysis of all available HRVs and HEVs indicated that HRV-C contains a relatively high G+C content and is more closely related to HEV-D. This might be correlated to their replication and capability to adapt to the high temperature environment of the human lower respiratory tract. We herein report an infrequently occurring intra-species recombination event in HRV-B species (HRV-CU211) with a crossing over having taken place at the boundary of VP2 and VP3 genes. Moreover, we observed phylogenetic compatibility in all HRV species and suggest that dynamic mechanisms for HRV evolution seem to be related to recombination events. These findings indicated that the elementary units shaping the genetic diversity of HRV-C could be found in the nonstructural 2A and 3D genes.</p> <p>Conclusion</p> <p>This study provides information for understanding HRV genetic diversity and insight into the role of selection pressure and recombination mechanisms influencing HRV evolution.</p