Sufficient and sustainable well-being of all Thai citizens has been the main government’s objective for national development. Whether it is about the good health of the people or the countrys economy. The main goal of the government is always to assure that everyone can live happily without torment no matter which state in life they are; working or retired everyone has to be able to live comfortably. That is why the government allocates state welfare to the people continually throughout many forms such as 30 baht for all medical care & treatment project which involves the treatment of all diseases for all Thais. And the living allowance for the elderly etc. These things that the government gives to the people for their well-being are good solution. But it would not be good if the allocated budget has to increase every year due to the number of the retirement age population that has increased more and more over the years and causing the government’s initial projects to cross way the actual needs. Despite the governments policy to support the elderly in reality of the welfare of the state to care for the elderly seems to be quite inadequate. Some says that it is not enough for sustenance and claim that the elderly pension do not meet the actual expenses in their everyday life. To summarize many have agreed that the support for the elderly is too little in most peoples eyes. So it is only logic to focus in finding the real need of the living for the elderly population At present it can be seen that the elderly population is increasing but they are still unable to sustain themselves. There is also a problem with managing their life plan in retirement to be effective and sustainable because most of the population still lack in knowledge and understanding for effective preparation for retirement and causing some people to feel that they do not have enough support regardless of whether government agencies provide state welfare or not. In this research the researcher studied the sustainable management planning for retirement: a case study of the Chet Samian community Photharam District Ratchaburi Province. The researcher uses survey research which applies quantitative research methods. (Quantitative Research Method) using the Chi-square test method and the sample in this research is the population of working age group aged 25-59 years living in Chet Samian community Photharam district Ratchaburi province. A total of 400 people were aimed at the following research objectives: 1) To study the attitudes and behaviors of life management of people in retirement age by considering the sample group working age between 25-59 years old. 2) To find ways to promote sustainable planning for life after retirement and 3) To study the problems that occur before and after retirement by considering the sample group working age between 25-59 years old. After the researcher has collected the data and used it for analysis. The researcher found that most of the personal data of the sample population were female aged between 30-40 years single no children bachelors degree with income less than 15000 baht being a civil servant/state enterprise employee. Their intention after retirement is to run a personal business currently living with family (husband/wife/children) and intends to continue living with family (husband/wife/children) after retirement equal proportions between homeowners and residents most of them dont have credit cards. In addition the researcher also found that female aged between 25 - 29 years single bachelors degree with income less than 15000 baht is a government official/state enterprise employee has intention after retirement that they will run a personal business currently living with family (husband/wife/children) and intends to continue living with family (husband/wife/children) after retirement most of them do not have credit cards is the same sample group that has the highest level of planning for life after retirement. However the researcher tested the hypothesis and found that the majority of people are aware of the rise of an aging society and has increased investments before retirement age. Relying on government’s policy for the elderly is no longer the real answer for the people as working age groups are well prepared to plan and manage their retirement living. Moreover the educational level of the sample population is related to financial education and investment to prepare for retirement. Lastly the researcher found that working age people still need a lot of support for knowledge about sustainable retirement life management.

Sufficient and sustainable well-being of all Thai citizens has been the main government’s objective for national development. Whether it is about the good health of the people or the countrys economy. The main goal of the government is always to assure that everyone can live happily without torment no matter which state in life they are; working or retired everyone has to be able to live comfortably. That is why the government allocates state welfare to the people continually throughout many forms such as 30 baht for all medical care & treatment project which involves the treatment of all diseases for all Thais. And the living allowance for the elderly etc. These things that the government gives to the people for their well-being are good solution. But it would not be good if the allocated budget has to increase every year due to the number of the retirement age population that has increased more and more over the years and causing the government’s initial projects to cross way the actual needs. Despite the governments policy to support the elderly in reality of the welfare of the state to care for the elderly seems to be quite inadequate. Some says that it is not enough for sustenance and claim that the elderly pension do not meet the actual expenses in their everyday life. To summarize many have agreed that the support for the elderly is too little in most peoples eyes. So it is only logic to focus in finding the real need of the living for the elderly population. At present it can be seen that the elderly population is increasing but they are still unable to sustain themselves. There is also a problem with managing their life plan in retirement to be effective and sustainable because most of the population still lack in knowledge and understanding for effective preparation for retirement and causing some people to feel that they do not have enough support regardless of whether government agencies provide state welfare or not. In this research the researcher studied the sustainable management planning for retirement: a case study of the Chet Samian community Photharam District Ratchaburi Province. The researcher uses survey research which applies quantitative research methods. (Quantitative Research Method) using the Chi-square test method and the sample in this research is the population of working age group aged 25-59 years living in Chet Samian community Photharam district Ratchaburi province. A total of 400 people were aimed at the following research objectives: 1) To study the attitudes and behaviors of life management of people in retirement age by considering the sample group working age between 25-59 years old. 2) To find ways to promote sustainable planning for life after retirement and 3) To study the problems that occur before and after retirement by considering the sample group working age between 25-59 years old. After the researcher has collected the data and used it for analysis. The researcher found that most of the personal data of the sample population were female aged between 30-40 years single no children bachelors degree with income less than 15000 baht being a civil servant/state enterprise employee. Their intention after retirement is to run a personal business currently living with family (husband/wife/children) and intends to continue living with family (husband/wife/children) after retirement equal proportions between homeowners and residents most of them dont have credit cards. In addition the researcher also found that female aged between 25 - 29 years single bachelors degree with income less than 15000 baht is a government official/state enterprise employee has intention after retirement that they will run a personal business currently living with family (husband/wife/children) and intends to continue living with family

HV power distribution system circuit breaker are important devices in substations. Such as Malfunction or deterioration of equipment with in the substation will directing impact on the stability of the power distribution system and affect the reliability of the system. In addition this means that it is necessary to assess the actual condition of the proper condition-based operation and maintenance. Thus this thesis presents condition assessment procedure for equipment by using technical information visual inspection by Weighted Scoring Method. Weighting technique is used to determine important weight testing methods of devices by using Analytic Hierarchy Process (AHP). Testing methods for circuit breaker are such as visual inspection contact timing test. Scoring technique is divided into 1-3 levels by classifying on actual evaluate equipment consisting of consisting of good moderate bad. This thesis proposes a software development in order to organize the database and calculate the analysis of the condition of equipment in 5 HV substations. The evaluation results will be divided into 3 levels good medium and bad condition. According to the evaluation level the maintenance types are separated into 1) regular maintenance 2) increase the frequency of maintenance and monitoring of the test 3) equipment must be improved urgently. Finally abnormal incidents of equipment and cost of HV equipment maintenance can be reduced in effective way.

This research aims to study the relationship between tax planning & performance and the stock prices & dividend payments of companies listed on the Stock Exchange of Thailand SET100 group. It was conducted by collecting information from financial statements annual reports and the information registration forms (Form 56-1) of 69 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used for data analysis including correlation analysis and multiple regression analysis. The study results show that the return on equity ratio (ROE) book value per share (BV) and earnings per share (EPS) ratio positively correlated with the stock prices. The corporate income tax rate to total assets (TAX/ASSETS) the return on total assets (ROA) the return on equity (ROE) and the book value per share (BV) ratio were positively correlated with the dividend yield (DY) ratio. The earnings per share (EPS) ratio had a negative correlation with the dividend yield (DY) ratio and the effective corporate income tax (ETR) ratio had a positive correlation with the dividend payout ratio (DP) with a statistical significance at 0.01 and 0.05 levels.

The objective of this research is to study the companies listed on the Stock Exchange of Thailand Property and Construction Group on the relationship between corporate governance; namely the percentage of shares held by executives proportion of independent directors size of the board of directors management responsibilities of the chairman and the proportion of attendance at board meetings and 1) the operating result i.e. the return on total assets return on equity return on sales and earnings per share and 2) tax planning including the ratio of tax expenses to accounting profits before income tax and tax rate per total asset. The secondary data collected from the financial statements and the registration statement (Form 56-1) from year 2014 to 2018 in total of 71 companies is analyzed using descriptive statistics including mean and standard deviation and inferential statistics such as correlation analysis and multiple regression analysis. The research results showed that corporate governance including the shareholding percentage held by management management responsibilities of the chairman and the proportion of attendance at the Board meetings has a positive relationship with tax planning (Tax rate to total assets) with statistical significance at the level of 0.01 and 0.05. There is also a positive relationship between the operating results including the return on total assets and tax planning (Tax rate to total assets) with statistical significance of 0.01.