Thammasat Review <p style="text-align: justify;">The Thammasat Review is a peer-reviewed journal published by the Research Administration Division of Thammasat University. The journal has been publishing articles since 1996 and started its online platform in 2014. Its primary focus is on advancing academic debates and enhancing the development of knowledge within the social sciences and humanities in the broadest sense of the terms. All submissions go through initial screening by our editorial team prior to a double blind peer-reviewed process by two anonymous referees that are highly regarded within their field. The journal accepts English-language manuscripts of original research and review articles which have never been published elsewhere. With journals accepting articles in the category of academic articles, research articles, book reviews and case studies etc.</p> <p style="text-align: justify;">Areas covered in our journal include:</p> <p style="text-align: justify;">– Humanities<br>– Political Economy<br>– Economics<br>– Business and Management Sciences<br>– International Politics<br>– Law<br>– History<br>– Liberal Arts<br>– Sociology and anthropology</p> <p style="text-align: justify;">A necessary condition for publication in Thammasat Review is that the answer to a research question needs to make a significant scholarly contribution to the service of society, promotion of arts and culture, social equality and social justices under the philosophies of constitution and democracy.</p> <p style="text-align: justify;">Thammasat Review is published two volumes per annum (June and December) with support from Thammasat University, however the opinions expressed are those of the authors.</p> <p style="text-align: justify;"><strong>Print ISSN</strong>: 0859-5747</p> <p style="text-align: justify;"><strong>Online ISSN</strong>: 2630-0303</p> <p style="text-align: justify;"><strong>Language</strong>: English</p> <p style="text-align: justify;"><strong>Publication Fee</strong>: Free</p> Research Administration Division, Thammasat University en-US Thammasat Review 0859-5747 <p>เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสาร Thammasat Review ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรง ซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วย หรือร่วมรับผิดชอบใดๆ</p> <p>บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสาร Thammasat Review ถือเป็นลิขสิทธิ์ของวารสาร Thammasat Review หากบุคคลหรือหน่วยงานใดต้องการนำทั้งหมดหรือส่วนหนึ่งส่วนใดไปเผยแพร่ต่อเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสาร Thammasat Review ก่อนเท่านั้น</p> “Informal employed workers” The suffering of a working life without social security <p>This study sought to better understand the quality of life and develop a quality of life index for informal employed workers to be used in planning assistance in various areas. This study examined the exemplary Informal employed workers that emphasized the diversity of work performed and distributed in at least 130,000 people from 18 provinces, which were specific to at least 5 special economic zones. The survey tools of this study were adapted from a 2018 report regarding the quality of life of informal employed workers. This study expanded the conceptual framework from 4 dimensions to 8 dimensions and included 1) economic, 2) social, 3) health, 4) safety, 5) environment, 6) work 7) readiness and potential, and 8) other.</p> <p>The results of this study showed that the overall quality of Informal employed workers life in all 8 aspect areas was 79.99% with the highest weighing on economic quality of life (24.98%), safety (16.87%), health (16.32%) and lowest weighing about other parts (5.88%). Informal employed workers also gave the highest score on safety (88.48 points), other parts (80.52 points) and potential scores (80.52 points) and gave the lowest score on work (75.27 points).</p> <p>Important components needed to improve the quality of informal employed worker’s life are "income" and "welfare." These two factors are related. The granting of Informal Employed workers into the welfare system would allow then to receive benefits under the Social Security Act, Informal employed workers need to have stable incomes because they are required to have monthly social security expenses, improving the quality of Informal Employed worker’s life, it is necessary to address the problem of Informal Employed workers' income. The proposals for “forming labor groups” based on the type of work/occupation that are not unions in different business units are therefore considered in order to provide assistance, security, and improve&nbsp; the quality of life for Informal employed workers.</p> Teera Sindecharak Akkaranai Kwanyou Copyright (c) 2021 Thammasat Review 2021-01-29 2021-01-29 24 1 1 18 Guidance is Not Always Better: The Effect of Structured Guidance and Skepticism on Auditors’ Planning Materiality <p style="text-align: justify;">In this paper we examine the effect of professional skepticism on auditor judgments on planning materiality. An experimental design was conducted with sixty-two auditors from a large public accounting firm in Thailand.Based on measuring the professional skepticism score of Hurtt (2010), results from our study indicate that when faced with structured materiality guidance, audit managers who have less professional skepticism make inappropriate planning materiality assessments but there is no effect of structured guidance on those who have more professional skepticism. Our results contribute to the literature on materiality judgments and professional skepticism by providing evidence of the dysfunctionality of structured guidance in audit planning materiality and by shedding light on the benefit of using professional skepticism to reduce the detrimental effects of structured guidance. This study also provides important insights for standard setters regarding the enhancing the effectiveness of audit process from raising individual skepticism during the process of determining both overall materiality and performance materiality levels.</p> Kanjana Phonsumlissakul Juthathip Audsabumrungrat Copyright (c) 2021 Thammasat Review 2021-04-27 2021-04-27 24 1 19 36 A Study of Attitudes of Bangkok’s Dwellers Toward the Chao Phraya Riverfront <p style="text-align: justify;">Water is an important natural resource necessary to all livings. Recent studies mark that spending time in nature can foster mental and physical health, which can result in increased levels of social support, social cohesion, and a sense of community, allowing cities to grow healthily. Historically, the Chao Phraya River has had a strong connection with the city of Bangkok – the capital of Thailand. Its riverfront is a paradigmatic example of a unique urban blue space. However, city expansion and rapid industrialization have substantially interrupted the engagement between Bangkok’s dwellers and the river. Satisfaction of Bangkok’s dwellers over the Chao Phraya’s riverfront use has been dampened. By conducting a survey within the constructively selected study area, the study brings a comprehensive view on attitudes toward overall development along the Chao Phraya River.</p> Pattamon Selanon Hansa Srilertchaipanij Copyright (c) 2021 Thammasat Review 2021-04-27 2021-04-27 24 1 37 56 The Perceptions of Date Rape in Thai Patriarchal Society: A Case Study of Female University Students in Bangkok <p style="text-align: justify;">This study analyzes female Thai university students’ perceptions of date rape and the cultural factors that shape them. An integrated theoretical framework is used to connect peace and conflict theories with a sociological paradigm to examine the various cultural aspects involved in formulating date rape perceptions and their implications. The study examines the perspectives of female university students through focus groups, individual interviews, and in-depth interviews with key informants. This qualitative study produced four key findings. First, the students failed to perceive date rape as <em>real</em> rape because of the patriarchal values inherent in sexual interactions that determine cultural scripts. These scripts and perceptions of date rape justify sexual violence in relationships. Second, entertainment media reproduces and reinforces patriarchal sexual values by portraying<em> legitimate</em> and <em>romantic</em> rape scripts. Third, sex-education promotes and embeds inequality in sexual interactions and behaviors, leading to intense victim-blaming and widespread subscription to rape myths. Finally, rape language is&nbsp; the manifestation and a carrier of cultural violence. Domains of cultural violence establish date rape <em>scripts</em> that force individuals to not perceive date rape as <em>real</em> rape, effectively justifying sexual violence in the context of a relationship.</p> Kal Elle Copyright (c) 2021 Thammasat Review 2021-04-27 2021-04-27 24 1 57 78 Local Economic Development to Support Opportunities and Impacts from Special Economic Zones Along the Greater Mekong Subregion Southern Economic Corridor: Case Studies in Kanchanaburi and Trat Provinces <p style="text-align: justify;">The main objectives of this study are to examine the sustainable local economic development potential of Kanchanaburi and Trat provinces in the Special Economic Zones along the Greater Mekong Subregion Southern Economic Corridor by taking into account the connection between Thailand and the neighboring countries. In addition, this study evaluates the economic and social opportunities and impacts of the Special Economic Zones along the Greater Mekong Subregion Southern Economic Corridor. The methodology of this research includes local economic analysis based on the Keynesian theory of national income determination. The study finds that major limitations hindering the rapid growth of Kanchanaburi and Trat provinces in Thailand lie in the inefficient use of land, the inability to fully connect the agricultural product to the processed agricultural product supply chain, the inability to manage risk involving agricultural products’ prices and production volume, border access limitation between Trat and Koh Kong Special Economic Zones in Cambodia, and delays in the road infrastructure construction projects such as two-lane road in Dawei Special Economic Zones project in Myanmar.</p> Kaewkwan Tangtipongkul Supachai Srisuchart Nondh Nuchmorn Sukrit Vinayavekhin Copyright (c) 2021 Thammasat Review 2021-04-27 2021-04-27 24 1 79 110 Problematizing the Western Paradigm of Homophobic Bullying: A Socio-Cultural Study of Non-Normative Gender Teasing in Thailand <p style="text-align: justify;">This paper argues against Western theories and paradigms that are used to describe the problem of bullying. The behavioral science and psychological knowledge that dominate studies in other societies leads to emphasize that bullying in all societies is a result of aggression and those who are bullied are vulnerable victims. I need to indicate that when Thai scholars describe the problem of homophobic&nbsp; bullying they &nbsp;tend to overlook the social and cultural dimensions that have changed in the past 80 years,&nbsp; which often brings western thoughts to explain&nbsp; the non-normative gender. This leads to insults and discrimination that make parents feel ashamed of having gay, kathoey (male transgender) and tom (female transgender) children. In the Thai context, I argue that people who claim a non-normative gender identity are not passive victims but they can express thier sexual/gender identity within amusing bullying and teasing situations. This is an ever-evolving form of complex social relationship.</p> Narupon Duangwises Copyright (c) 2021 Thammasat Review 2021-04-27 2021-04-27 24 1 111 132 Board of Directors’ Effectiveness and Enterprise Risk Management: Do Effective Boards Improve Risk Oversight? <p style="text-align: justify;">This study explores the efficiency of both the board of directors and audit committee in providing risk oversight through Enterprise Risk Management (ERM) implementation. ERM is a business strategy that assists the board of directors in handling the risk oversight within the enterprise. ERM implementation and risk management committee effectiveness combine as factors that affect the effective risk oversight efforts to ensure the key risks facing a company are well managed and ultimately enhance shareholder values. The study analyzed secondary data from 444 listed companies from the Stock Exchange of Thailand (SET) from 2015 to 2017. The results show that both the board of directors’ effectiveness and the audit committee’s effectiveness are significantly related to the effectiveness of risk oversight. Firm size is correlated with risk oversight, while the Big 4 auditors are not significantly related to effective risk oversight. These results show there is a linkage between governance quality and risk management quality. This study suggests various board characteristics and audit committee characteristics such as size, independence, experience, and frequency of meetings are related to the effectiveness of monitoring corporate risk. Hence, the research findings of corporate governance and risk management and may be of interest to regulatory policymakers.</p> Juthamon Sithipolvanichgul Copyright (c) 2021 Thammasat Review 2021-04-27 2021-04-27 24 1 133 167