juristic persons, listed companies may use their discretion in summoning ID documents, as deemed necessary. In any case, a valid period of such ducuments should at least be in a range of six months or one

price, which may be considered as share-based payment of service fees. In addition, should the private placement is executed, the ECL share price would drop below the market price. Therefore, even though

shared their views and knowledge on international MD&A standards and practices, as well as case studies. MD&As should reflect the whole business operation, not only the financial statements in particular

transactions for shareholders? approval at the 2013 annual shareholders meeting on April 25, 2013.Independent financial advisor viewed that GLAND shareholders should not approve the above transactions on the

after year, audit firms should continue to improve their auditing techniques along with policies and methods, and also take steps to develop a root cause analysis to have better understanding on factors

crisis. However, in promoting high CG standard among listed companies, real benefits and burden costs should be taken into account. Asst. Prof. Pradit Withisuphakorn, researcher, Faculty of Business

that rationale is not the only factor influencing investment decision making while the regulator should put in place proper regulations to protect investors and provide appropriate investment

operators, and urging stakeholders to make careful preparation for new business environments. Investors unfamiliar with certain products should seek sufficient, well-round and useful information before making

that should have been recorded on audio tape were reported on a written trading order form instead. Evidence of trading order execution is critical and very useful, especially in case of disputes among

. ?Developing infrastructure is essential and expensive. The private sector should be allowed to take part in the process through an infrastructure fund. For example, to support the government?s energy policy