sector from the economic downturn observed. In addition private consumption is in a declining trend due to freeze in business activities and social distancing. For the first quarter of 2020, the net profit
), due to higher contribution of C-Vitt and COVID-19 impact. Higher proportion of C-Vitt in total portfolio distorted the overall gross margin as C-Vitt operates under joint venture model so profit is
client as high risk in order to have same standard and reduce assessor’s judgment. 4. Human resources While there were fewer issues observed in Human Resources than compared with other elements, some audit
our restaurant returned to serve dine-in, there was a sign of sales recovery observed thanks to varieties of promotional campaigns that satisfied customers’ need. At the same time, The Company placed
States. Weber et al. (2008) observed the event in the period surrounding the case of ComROAD/KPMG in Germany. They reported that some of KPMG’s clients left for other audit firms in the year when ComROAD’s
period ended 30 June 2018. For the 2nd Quarter of the year 2018, the Company has observed from construction project. For preventing damage, the Company has estimated to reserve cost in the amount of Baht
new factory that incurred as a result of lower-than-normal production capacity. Compared with the administrative expenses in 1Q20, a decrease of Baht 1.36 million or 4.48% is observed, and this is
expectation on returns – Modern investors have highest expectation on returns – However, these are distorted probably by their fault believes. (e.g. Cash holders view stocks as having lower returns than deposit
sample are observed their characteristics through turnover ratio (TUR). Page 21/40 Research Framework and Methodology The research methodology mainly deals with structural models as two equation models are
business expansion. Compared with administrative expenses in 1Q17, an increase of Baht 3.60 million or 10.50% is observed, and this is mainly due to an increase in travel expenses, stock destruction fee, and