The purpose of this study was to study the views of Thai certified public accountant on the electronic working papers (EWP) preparation in digitally with a sample of 132 subjects eliminated and data using descriptive statistics and multiple regression analysis. The results of the study were found that Perspective Thai Certified Public Accountants Perspectives on Electronic Paper Making as the Economy Drive to the Digital World. There is a statistically significant at 0.05 level where is relationship in positive with the preparation of electronic working papers (EWP) with the view of the certified public accountant on the matter of good corporate governance internal control Knowledge ability and ethics respectively most of them view that electronic working papers (EWP) making will help the system of monitoring and reporting. Therefore internal control to be more effective which also shows the competence of the auditor and helps the audit work within the framework of the auditing standard and more professional ethics.

A case study was conducted to design construct and test a thermosiphon economizer for increasing the temperature of feed water by using waste hot water. The simulation of the thermosiphon economizer (heat exchanger) for the establishment of the optimum size was performed using the thermos-economical method. The thermosyphon was made of a total of 80 copper tubes (outside diam.19.05 mm) with evaporative adiabatic and condensation lengths of 300 10 and 300 mm respectively. The working fluid was R-134a filling ratio was 50% by evaporative volume and the thermosiphon was arranged in a staggered form. In testing performance flow rate of the inlet hot water was set at 10 L/min and the controlled inlet temperature of cold water at 25oC. The average flow rate of the cold water was set at 5 7 and 10 L/min respectively. Results showed that the maximum of rate of heat transfer from the condenser section occurred at the flow rate of the cold water of 10 L/min. When test the inlet temperature of hot water of 4555 and 65 o C were used at the inlet volume flow rate of cold water of 10 L/min maximum heat transfer rates from the condenser 4626 8260 and 8790 W were achieved. Moreover the outlet temperature of the cold water which was initially 25o C changed to 311 34 and 37o C respectively. Therefore increasing the outlet feed water temperature reduced energy consumption. The effectiveness of the thermosiphon economizer with the inlet temperatures of hot water of 45 55 and 65o C was 0.47 0.48 and 0.49 respectively.

This research aims to study and compare Knowledge Attitudes and Practices of Electronic Documentation Systems. Of the Faculty of Home Economics Technology 117 Students in Rajamangala University of Technology Phra Nakhon classified by personal Factors.The research instrument was a questionnaire with the characteristics of tools and tools forresearch. The questionnaire was designed on the research concept. The characteristics of the questionnaire was closed- end question and open- end question. Descriptive analysis: frequency percentage mean and standard deviation t-test and F-test The study indicated that Knowledge attitude and performance. An electronic record system that affects the effectiveness of Faculty of Technology Home Economics Rajamangala University of Technology Phra Nakhon Personal factors Mostly sexual Female between 25 and 35 years old. Average monthly income 15000 – 25000 Type of Academic Teaching Experienced in work 5- 10 years and most have access. Trained How to use the system of electronic documents. Knowledge Understand about the electronic document system found that the staff of the Faculty of Home Economics. Knowledge in the high level. I know that the electronic system. Useful in the field. Space saving for document storage. The attitude of personnel to the information system. Electronics They found that they had a high level of feedback and a good working relationship with journalists.Electronics can be operated with a medium electronic system. The analysis compares data wirefree personal factor affect performance in different applications. The system is classified according to the individual factors and test the hypothesis using. The t- test and F- test were statistically significant at the 0. 05 level. Knowledge Understanding personal factors in terms of gender has no effect on the effectiveness of the journal. Electronics Level Comments Attitude In addition Overview does not affect the performance of electronic records. Level of feedback Job performance was classified according to personal factors in terms of gender. The electronic registries were significantly Different at the 0.05 level.

This research is aimed to develop the Electronic Journal Database Management System: Case Study – Academic Journal and Research of Humanities and Social Sciences Rajamangala University of Technology Phra Nakhon. By developing the online database website we will be able to use this to transfer the information review the articles gather information publish the knowledge and innovation from the study research and encourage University’s officers to have the channel to publish their academic journals and Humanities and Social Sciences research. Also this can be used to publish and announce the news via Internet network and use it as a search engine for anyone who is interested in the journals and researches which can be lecturers students or general public. The method for system development started with the system design and get tested by the specialist. After that the system has been experimented with the sample group of Research and Development section officers and researchers and received the report. The system result information has been displayed via website which is developed using PHP MySQL Dreamweaver and Photoshop The results of Electronic Journal Database Management System development: Case Study – Academic Journal and Research of Humanities and Social Sciences Rajamangala University of Technology Phra Nakhon are based on the sample group who are University’s lecturers and officers. The sample group tested the system by searching for the information in the system. The results indicated that the information was filled in from the sample group and displayed correctly.

This research is aimed to develop the Electronic Journal Database Management System: Case Study – Academic Journal and Research of Humanities and Social Sciences Rajamangala University of Technology Phra Nakhon. By developing the online database website we will be able to use this to transfer the information review the articles gather information publish the knowledge and innovation from the study research and encourage University’s officers to have the channel to publish their academic journals and Humanities and Social Sciences research. Also this can be used to publish and announce the news via Internet network and use it as a search engine for anyone who is interested in the journals and researches which can be lecturers students or general public. The method for system development started with the system design and get tested by the specialist. After that the system has been experimented with the sample group of Research and Development section officers and researchers and received the report. The system result information has been displayed via website which is developed using PHP MySQL Dreamweaver and Photoshop The results of Electronic Journal Database Management System development : Case Study – Academic Journal and Research of Humanities and Social Sciences Rajamangala University of Technology Phra Nakhon are based on the sample group who are University’s lecturers and officers. The sample group tested the system by searching for the information in the system. The results indicated that the information was filled in from the sample group and displayed correctly.