from the first inspection cycle (2010-2012) to 2019, the first year of the 4th inspection cycle (2019-2021), showed promising overall improvement despite the SEC’s more intensive inspection in several

work plans to enhance the quality of financial reporting and audit work. Regarding the enhancement of regulatory frameworks imposed on auditors and audit firms, the Thailand Development Research

firms demonstrated an improvement vis-à-vis the results from the previous inspection cycle. Such improvement was undoubtedly enabled by the formulation of audit firms’ root cause analysis process and

% in previous year to 26.43% due to change in product sales mix of general merchandise and the enhancement of directly sourced private-label goods’ profit margin, as well as the continuous efficiency

previous year to 26.56% due to change in product sales mix of general merchandise and the enhancement of directly sourced private-label goods, as well as the continuous efficiency improvement in product

due to the R&D and sales force invested for new products development enhancement and 7.6% lower compare to last quarter due to Q2’19 have high R&D outsource service in Europe Operating profit in Q3-19

Community (AEC), and the advancing digital age amid the rapid pace of technological advancement, thus leading to changing customer behavior, regulatory changes and life platform-driven competition. Given the

, convenient and complete processes to accommodate customer business operations. - K-Contact Center: Focus has been on service quality enhancement through procedural improvement in three major areas, i.e., 1

. Nonetheless, the business sector remained challenged by new modes of competition, the broader marketplace amid the advancing digital age, regulatory changes, the rapid pace of technological advancement and fast

profit margin as a percentage of sales has increased from 25.49% in the previous year to 25.90% due to change in product sales mix of general merchandise and the enhancement of directly sourced private