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This course provides a study of the principles of civil and commercial law relating to torts, management of affairs without mandate, and undue enrichment under the Civil and Commercial Code. Other relevant topics encompassed in this course are product liability law, environmental protection law, and contemporary problems regarding the application of these laws.
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This course introduces international tax law with an emphasis on the problems around double taxation.
The course covers types of international transactions which are subject to taxation under the Thai Revenue Code, and the different forms of international corporation on the avoidance of double taxation.
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This course provides a fundamental knowledge of philosophies and concepts for human development and social policy – its definition, theory, approaches and methods for studying social issues and development. The course also discusses the interdisciplinary nature and relevance of social policy for government policy and civil society engagement, based on global and regional frameworks – including case studies of national social policy and practices in various fields.
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Through anthropological and historical approaches, this course delves into religious and spiritual beliefs, ritual practices, and magical material culture in Thailand, offering a nuanced view towards modern Thai society as well as cultivating the appreciation of religious plurality.
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This course investigates significant events that shaped American society and formed the United States from the colonial period to the end of the Vietnam War. The course covers the impact of the colonial legacy on the American self-government and development of a democratic society, the American Revolution and Republican ideology, the Industrial Revolution and Sectionalism, the Civil War and the end of slavery, the rise of Big Business and Corporatism, the World Wars and American Society, the United States and world revolutions, the decline of the American Empire.
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This course covers the general principles of private international law, conflict of laws and private cases with international elements. The main contents are in civil and commercial matters, including those concerning procedural aspects, based on the Thai legal system.
Prerequisite: Public International Law
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This course provides an overview of excise taxes and custom taxes, personal income tax, and corporate income tax. Topics include value-added taxes, specific business taxes revenue stamp, land and building tax, and other related taxes collected by government agencies. The course discusses the societal responsibility of individuals and businesses in relation to taxation, and emphasis is placed upon taxation in relation to doing business in Thailand.
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This course covers general concepts about auditing, auditing standards, major components of assurance services and audit profession, Code of Ethics for auditors, audit quality management, audit planning, errors and fraud, assessment of audit risks and related audit strategies, materiality, tests of financial reporting controls, audit sampling, tests of control and substantive tests of major cycles and accounts, critical applications of a questioning mindset and evaluations of reasonable alternatives to reach well-reasoned conclusions and to form an opinion in the auditor's report. Prerequisite: Intermediate Accounting 1 and 2.
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