Journal of Thai-Chinese Social Science (JTCSS)

The Impact of Sustainable Green Operations on Financial Flexibility: Based on Small and Medium-sized Enterprises

2026-07-27T13:08:00+07:00

Against the backdrop of carbon neutrality and tightening global environmental regulations, the capital constraint of green transformation among small and medium-sized enterprises (SMEs) has become prominent, and financial flexibility determines their capacity for low-carbon sustainable operations. Grounded in the Resource-Based View, Stakeholder Theory, and Signaling Theory, this paper systematically clarifies the bidirectional nonlinear interactive relationship between sustainable green operations and financial flexibility, summarizes four transmission paths of financing, innovation, operation, and reputation, and sorts out mediating and moderating mechanisms such as green finance, digital technology, and organizational flexibility. The study finds that green investment by SMEs has a cost threshold, which squeezes cash flow in the short term and releases financial dividends in the long run. However, existing literature mostly focuses on large enterprises, leaving obvious gaps in the subdivision mechanisms, multiple context interactions, and qualitative research targeting SMEs. This paper constructs a conceptual analytical framework for the research, provides theoretical support for the green transformation of SMEs and the formulation of inclusive green policies, and proposes future research directions.

Multi-level Driving Factors of Enterprise Audit Cost Expenditure: Based on an Integrated Analytical Framework of Regulation, Governance, Technology and ESG

2026-07-27T13:14:29+07:00

Audit cost is a core economic indicator of corporate financial governance, and balancing audit cost and audit quality is a key focus for both enterprises and the auditing profession. With the tightening of audit supervision, the digital transformation of enterprises and the implementation of mandatory ESG disclosure, the driving factors of audit cost have become increasingly diversified. This paper systematically sorts out influencing factors across six dimensions: regulatory systems, corporate governance, enterprise business behavior, audit subjects, digital technology and ESG governance, defines relevant concepts and theoretical foundations, constructs an integrated framework of influencing factors, analyzes the action paths and interactive relationships of each variable, sorts out the shortcomings of existing research, and finally proposes future research directions. This study can provide theoretical references for the refined management and control of enterprise audit costs and the high-quality development of the auditing industry.

Super-Resolution Enhancement and Scene Context Collaborative Dense Tiny Object Detection in Remote Sensing: Research Progress and Integrated Optimization Paradigm

2026-07-27T13:12:09+07:00

Dense tiny object detection in high-resolution remote sensing images serves as a core technical bottleneck in the intelligent interpretation of remote sensing data, with critical application value across maritime supervision, urban traffic management, emergency rescue, national land security and other scenarios. Aiming at the limitations of existing research that mostly conducts optimization from a single technical dimension, suffers insufficient coordination among multi-path approaches, and exhibits severe performance degradation in dense scenes, this paper systematically reviews the technical evolution of remote sensing tiny object detection in the deep learning era. In-depth analysis is conducted along five major technical avenues: pre-processing super-resolution enhancement, multi-scale feature fusion, contextual awareness modeling, cascaded position refinement, and Transformer global modeling. The technical principles, implementation schemes, applicable scenarios and performance boundaries of various methods are compared. On this basis, an integrated optimization framework combining lightweight pre-processing super-resolution enhancement, scene context-guided feature pyramid, and cascaded object refinement head is proposed. Deep collaboration across multiple technical pathways compensates for the inherent defects of individual approaches. Experiments demonstrate that the proposed integrated framework can significantly boost detection accuracy in typical dense tiny object scenarios such as port ships and urban vehicles, while only introducing marginal computational overhead. This work provides novel optimization ideas and practical references for the engineering deployment of remote sensing tiny object detection technology.

The Mechanism and Coupling Measurement of Intelligent Digital Technology Empowering the Green and Low-Carbon Transition of the Energy Industry

2026-07-27T13:10:17+07:00

Against the backdrop of the global carbon neutrality initiative and China’s “Dual Carbon” strategy, the green and low-carbon transition of the energy industry serves as the core lever for realizing sustainable economic and social development. Intelligent digital technologies represented by artificial intelligence, digital twins, the Internet of Things (IoT), and blockchain have become critical engines driving improvements in energy efficiency and industrial transformation and upgrading. This paper systematically reviews core research outcomes over the past decade worldwide regarding intelligent digital technologies and green energy transition, and constructs an analytical framework spanning four dimensions: technical foundations and application scenarios, functional transmission mechanisms, coupling coordination measurement, and practical transition pathways. It comprehensively interprets the internal logic and research progress of intelligent digital technologies enabling the green transition of the energy industry. The study finds that existing literature has verified three pathways through which intelligent digital technologies advance cost reduction and efficiency gains in the energy sector: optimizing factor allocation, boosting full-chain energy efficiency, and reconstructing industrial value chains. Nevertheless, prevailing research is dominated by a unidirectional empowerment perspective, lacks thorough elaboration on bidirectional coupling mechanisms, insufficiently explores regional industrial heterogeneity, and neglects transition pathways for micro, small, and medium-sized enterprises (MSMEs). Accordingly, this paper further discusses consensus and limitations within current scholarship, and proposes future research directions covering four dimensions: deepening bidirectional coupling mechanisms, designing differentiated regional pathways, exploring the evolutionary behaviors of micro entities, and building a multi-policy coordination system. It provides systematic references for theoretical research and practical advancement of the coordinated digital and green development of the energy industry.

The Mechanism of Internal Financial Supervision on Corporate Financial Risk Control

2026-07-27T10:54:01+07:00

Against the backdrop of deep digital economy penetration, the emergence of diversified financial formats, and tightening macro financial supervision, market risks, operational risks, compliance risks and new types of financial risks derived from digitalization intersect and spread. External supervision alone fails to meet differentiated risk governance demands of various entities. As an endogenous risk prevention and control carrier of enterprises, internal financial supervision enables refined management covering the full chain of financial accounting, capital management, investment and financing, and internal auditing, constituting a core research direction in financial governance and risk control. This paper systematically reviews relevant literature, sorts out research contexts from four dimensions: conceptual definition, theoretical foundation, traditional transmission mechanisms, and digital technology empowerment. It distinguishes diversified business scenarios including physical enterprises, financial institutions, public institutions, micro, small and medium-sized enterprises (MSMEs), and multinational platforms, and summarizes the implementation paths and practical effects of artificial intelligence and digital financial systems in risk identification, early warning and process control. The paper summarizes the theoretical and practical value of existing literature, analyzes current research deficiencies, and extracts future research directions combining digital finance, green transformation and platform economy. It provides theoretical and literature support for enterprises to build an integrated financial supervision and risk control system, as well as subsequent empirical and case studies.

Research on the Empowering Role of Digital-Intelligence Technologies in Personalized Learning for Beginner-Level International Students of Chinese

2026-07-20T21:49:24+07:00

Against the backdrop of the continuous integration of digital-intelligence technologies into educational practice, beginner-level Chinese language learning has exhibited a parallel trend toward platformization and personalization. Based on questionnaire data and statistical analysis of international students at local universities in Yunnan Province, this study systematically examines the current application status and structural characteristics of digital-intelligence technologies in personalized learning for elementary Chinese. The findings indicate that digital-intelligence tools demonstrate a relatively high level of adoption and are positively perceived by learners. They provide significant support particularly in vocabulary consolidation and listening training. However, several challenges remain, including an overemphasis on basic language skills, fragmented platform usage, and insufficient perceived personalization support. In response, this study proposes optimization strategies from three dimensions: the integration of comprehensive language competencies, the systematization of learning pathways, and the construction of data-driven regulation mechanisms, with the aim of promoting the structural development and sustained enhancement of language proficiency.

From Collective Identity to Individual Action: The Logic Behind Thai University Students' Carbon Reduction Behavior

2026-07-20T21:44:50+07:00

This study aimed to examine the formation mechanism of carbon reduction behavior among university students in Thailand by integrating the Theory of Planned Behavior and Social Identity Theory. A quantitative cross-sectional survey was conducted using a structured questionnaire. Data were collected from university students studying in Thailand, and 347 valid responses were retained after data screening. SPSS and AMOS were used to conduct descriptive statistics, reliability analysis, confirmatory factor analysis, structural equation modeling, and Bootstrap mediation analysis. The results showed that behavioral attitude, subjective norm, perceived behavioral control, and collective identity all had significant positive effects on carbon reduction behavior. Collective identity had the strongest direct effect. The Bootstrap results further showed that collective identity significantly mediated the relationships between behavioral attitude and carbon reduction behavior, subjective norm and carbon reduction behavior, and perceived behavioral control and carbon reduction behavior. These findings indicate that carbon reduction behavior is shaped not only by individual cognitive factors and perceived social influence, but also by the internalization of low-carbon values as part of students’ shared group identity.

Psychological Driving Factors of Steam Game Consumption of Chinese University Students Based on 4P and ECT Theories

2026-07-20T21:43:19+07:00

With the rapid development of digital game platforms, Steam has become one of the most influential platforms for digital game consumption among Chinese university students. However, limited research has systematically explored the psychological mechanisms underlying their purchasing behavior. Therefore, this study aims to investigate the formation mechanism of purchasing psychology among Chinese university students on the Steam platform by integrating the 4P theory and Expectation Confirmation Theory (ECT). A quantitative research approach was adopted, and data were collected through an online questionnaire survey from 483 Chinese university students with Steam experience. The data were analyzed using descriptive statistics, reliability and validity analysis, confirmatory factor analysis (CFA), structural equation modeling (SEM), and Bootstrap mediation analysis. The results indicate that product perception, price perception, promotional perception, platform environment perception, game quality expectations, future price expectations, promotional revenue expectations, platform information credibility expectations, and psychological factors all have significant positive effects on perceived value. Furthermore, perceived value significantly and positively influences Steam game consumption behavior and serves as a significant mediating variable between all antecedent variables and consumption behavior. These findings demonstrate that purchasing psychology is formed through the joint influence of perception, expectation, and psychological factors, with perceived value acting as the core mechanism linking these factors to consumption behavior.

Willingness and Motivation of Chinese Generation X and Y Tourists to Participate in Wellness Tourism in Thailand Based on Push-Pull Theory

2026-07-27T10:56:11+07:00

Based on Push–Pull Theory and perceived-value research, this study examines the formation mechanism of behavioral intention toward wellness tourism in Thailand among Chinese Generation X and Y tourists. An online questionnaire survey was conducted through the Questionnaire Star platform, and 453 valid responses were collected. SPSS and AMOS were used to conduct descriptive statistical analysis, reliability analysis, validity analysis, confirmatory factor analysis, structural equation modeling, Bootstrap analysis, and multi-group analysis. The results show that both push factors and pull factors have significant positive effects on participation motivation. Participation motivation has a significant positive effect on perceived value, and perceived value further has significant positive effects on travel intention and recommendation intention. Bootstrap analysis showed that participation motivation had significant positive indirect effects on travel intention and recommendation intention through perceived value, supporting H6a and H6b. Multi-group analysis showed no significant structural path differences between Generation X and Generation Y, suggesting that the proposed model is generally applicable to both groups. The findings indicate that behavioral intention toward wellness tourism in Thailand is formed through a multi-stage psychological mechanism involving push factors, pull factors, participation motivation, and perceived value. This study extends the explanatory scope of Push–Pull Theory by incorporating perceived value as an indirect psychological mechanism in wellness tourism research.