JEO: Journal Articles

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  • Publication
    Interesting Issues Relating to the Succession inLien of the Heirs Disinherited by the de cujusbefore the Death of the de cujus and theSuccession in Lien of the Heirs Excluded fromthe Succession after the Death of the de cujus
    (Chulalongkorn University Printing House, 2008) ;
    University of the Thai Chamber of Commerce. Journal Editorial Office
    When a person dies, his estate devolves on the heirs by statutory rights, called çstatutoryheirsé, or on the heirs who are entitled by will, called çlegateesé, as the case may be. Butif such heirs behave in an unworthy way vis-a$-vis the de cujus, and are still entitled tothe succession, it would appear to be unjust. Hence, the stipulations of the law thatsuch heirs shall be disinherited ipso jure on account of their unworthy behaviorsvis-a$-vis the de cujus, by being excluded from the succession under two circumstances,i.e. exclusion from the succession for having diverted or concealed the property or forunworthy behaviors vis-a$-vis the de cujus. The exclusion from the succession could occurboth before and after the death of the de cujus. If the exclusion from the successionoccurs before the death of the de cujus, there are provisions of the law that entitle thesuccession in lien of such heirs by the çdescendenté of the excluded heirs. But if theexclusion from the succession occurs after the death of the de cujus, the çdescendentéof the excluded heirs could also succeed by their right of succession in lien of theexcluded heirs. In the view of the author, there could be a problem of interpretation ofthe law if it is asserted that the çdescendenté of the excluded heirs could succeed bytheir right of succession in lien of the excluded heirs.
      10  178
  • Publication
    Chemical Composition and Physico-ChemicalProperties of Chinese Water Chestnut(Eleocharisdulcis Trin.) Flour
    (Chulalongkorn University Printing House, 2008) ;
    University of the Thai Chamber of Commerce. Journal Editorial Office
    Chinese water chestnut (Eleocharis dulcis Trin.) is one of the most popular ingredientsof various Asian cuisines. It is traditionally used as peeled corms. However, the flourprepared from the corms also finds its applications in some Chinese dishes. The objectiveof this study was to investigate the chemical compositions and some physicochemicalproperties of Chinese water chestnut flour. The flour samples of different particle sizes(60-, 80- and 100-mesh) were investigated for their microscopic structure, pH, color(CIE L* a* and b*), swelling power and water solubility. The thermodynamic properties ofthe flour samples were monitored using a Differential Scanning Calorimeter. The flour pastingbehavior was investigated using a Rapid Visco Analyzer (RVA) and, finally, the productionyield of the flour was calculated. It was found that Chinese water chestnut flour sampleswere high in amylose, especially the 100-mesh sample (32.75% amylose). The ScanningElectron Microscopy (SEM) showed that the flour sample with larger particle size wasmore likely to attach and form clusters when compared to that of smaller particle size.The pH values of Chinese water chestnut flour samples were in the range of 5.62-5.66.Chinese water chestnut flour was light yellow while the flour with larger particle size hadlower L* value than that with smaller particle size. Swelling power and water solubility of theflour samples increased with increasing temperature. Moreover, the flour sample with higherstarch content required more energy for gelatinization than that with lower starch content.The 60-mesh flour produced a gel with higher stability upon cooling than the 80- and 100-mesh samples, respectively. The production yield of Chinese water chestnut flour was65.41% on a dry weight basis.
      30  680
  • Publication
    Application of the Culture of Thai Literary Art: A Teaching Strategy for Creative Writing
    (Chulalongkorn University Printing House, 2008) ;
    University of the Thai Chamber of Commerce. Journal Editorial Office
    This paper aims to demonstrate the use of traditional poetry in teaching creative writing.To attract new generation studentsû interest in the beauty of poetic language, as well as toenable them to write creatively, teachers may make use of some traditional forms of poetryfrom Thai literary art and apply them to todayûs social context. The use of Phamee(a poetic riddle) and Klon Nirat (a traveling poem) as teaching media are the strategiesthat make the convention of poetic writing relevant to contemporary contents.
      4  191
  • Publication
    Activity-Based Costing for Improving Calculationof Product Cost of a Printing Company
    (Chulalongkorn University Printing House, 2008) ;
    University of the Thai Chamber of Commerce. Journal Editorial Office
    Indirect cost allocation to product cost is considered a main problem of calculatingproduct cost. In the past, indirect cost was allocated by a method that resulted in theproduct cost being significantly wrong. Activity-based costing (ABC) is a costingtechnique based on an analysis of the resources actually used to produce a product orprovide a service. This method will calculate the cost of the product more accurately andeffectively. Any enterprise can apply this method. This article shows activity-basedcosting for improving the calculation of product costing of a small printing company.
      13  228
  • Publication
    Finance and Information Systems: Perspective on the Cost of Higher Education
    (Chulalongkorn University Printing House, 2008) ; ;
    University of the Thai Chamber of Commerce. Journal Editorial Office
    This paper aims to discuss the cost of higher education and how Thai educationalinstitutions can cope with the competitive environment in Australia and New Zealand. Thispaper includes two areas: financial and information systems perspectives. The financialperspective focuses on the cost of higher education, including student loans, tuitionfees, and alternative sources of funds. The information systems perspective focuses onusing Knowledge Management, Case-Based Reasoning and the World Wide Web toenable universities to be more efficient in the competitive environment.
      6  74