This research aims to study how the level of excellence in the accounting profession and the usage of artificial intelligence technology affect the quality of financial reports of certified accounting practice. For the data collection the researcher used questionnaires. The population examined in this research consisted of 88 accountants working for high-quality accounting firms registered in Thailand. Descriptive statistics namely frequency percentage mean and standard deviation and inferential statistics including Pearson’s Correlation Coefficient and Multiple Regression Analysis were used to analyze the data. The study results reveal that accountants registered and working in high-quality accounting firms in Thailand reach a high degree of excellence overall. Furthermore artificial intelligence technology allows these accountants to positively affect the overall financial report quality at the highest level. The results of the research hypothesis test found that: 1) excellence in the accounting profession positively affects the quality of financial reports both overall and in every individual aspect and the result is statistically significant at the 0.01 level; 2) the use of artificial intelligence technology positively impacts the quality of financial reports both overall and in the individual aspect and the result is statistically significant at the 0.01 level.

The objectives of this research were to 1 ) study the personal factors of food handlers in the canteen of the Ministry of Public Health Nonthaburi Province in the epidemic situation of coronavirus disease 2019. 2) Study the operations according to the food sanitation standards of food handlers. 3) Study the factors related to the performance of food handlers according to food sanitation standards. 4) Guidelines for solving problems in the work of food handlers according to food sanitation standards which the research area is in the canteen of the Ministry of Public Health Nonthaburi Province in the situation of the epidemic of coronavirus disease 2019. The research used a mixed method research consisting of a quantitative research using a sample of100 food handlers per restaurant and a qualitative research by interviewing 3 groups of food handlers. The statistics used in the data analysis were: frequency percentage mean chi-square and Pearson correlation. The results of the research showed that 1) the personal factors of the majority of food handlers 68.00 percent are female 37.00 percent aged between 41 - 50 years36.00 percent graduated from high school 42.00 percent with average monthly income between 10000 - 20000 baht 97.00 percent are Buddhists and most 27 percent are food handlers from rice and curry shops. 2) The food sanitation practices of food handlers in the coronavirus disease 2019 epidemic situation found that 65.00 percent of the workers performed according to sanitary principles at a very good level. 3)Factors related to the performance in accordance with food sanitation standards of food handlers in the epidemic situation of coronavirus disease 2019. The results of the study revealed that as for the personal factors of the restaurant type the leading factories the general knowledge of the coronavirus disease 2019 epidemic situation and knowledge of food sanitation in the epidemic situation of coronavirus disease 2019with contributing factors including the support of equipment to clean or prevent coronavirus disease 2019 from government agencies. Food handlers agencies courage participation in sanitation practices. They have also received training or advice from staff on how to behave in the midst of the coronavirus disease 2019 outbreak there was a statistically significant correlation at the .05 level. As for personal factors in terms of gender age education income and religion there are contributing factors such as the agency of food handlers campaigning or announcing measures to prevent the spread of the coronavirus disease 2019 and had been trained in food sanitation. There are additional factors such as having received food sanitation assessment during the coronavirus disease 2019 epidemic situation received a certificate for clean and safe restaurants to prevent COVIC-19 and 4) guidelines for solving problems in working in accordance with the rules of food sanitation standards of food handlers in the canteen of the Ministry of Public Health Nonthaburi Province in the situation of the coronavirus disease 2019 epidemic found that workshop sanitation training should be organized performance and personal hygiene assessments should be carried out. For public relations work there should be more communication channels additional measures on the part of service users and cleanliness including support for protective and cleaning equipment.

Research on the community of Participatory Learning Practice Fabric Pattern to Development of Local Hand-mend Cloth Products of Sewing Community Enterprise and Craft Khao of Sewing Khao Kaew Srisomboon Thung Saliam Sukhothai Province. The objectivity of this project is to study the patterns of cloth to develop hand-woven fabric products. The learning practice of local fabric patterns to develop 5 sets of hand-woven jewelry products then 5 sets of jewelry experts were asked to consider selecting suitable hand-woven jewelry sets for making. 3 sets of jewelry and asked 5 experts from the community state enterprise sewing and artificial arts to transfer the invention of handwoven jewelry to the community 1 set and to study the satisfaction of the target group of 30 people and analyze the data. By using statistics frequency percentage standard deviation and mean with the following analysis results. The findings of the study were as follows. It was found that Local fabric patterns Appeared in 3 traditional fabric patterns: Saeng pattern Plain pattern and Kaew pattern. Learning practice of local fabric patterns for the development of hand-woven fabric accessories. All 5 jewelry experts chose the style of jewelry set A set B and set D commenting that the style has suitable elements of jewelry. In particular the combination of local fabric patterns and geometric shapes creates a contemporary look. Size and proportion should be adapted to the proportion of the wearer. And the use of color always use the original color of the fabric especially red. Because it is a color that is unique when it comes to making the piece it will help make the jewelry more beautiful and dimension as well as indicate the identity of the people of Khao Kaew Srisomboon. The expert representative of the community enterprise group I chose the A Series because of the contemporary style. Can generate income for people in the community And the satisfaction of the target groups towards making jewelry sets it was found that the product Satisfaction with aesthetics was the highest at an average of 4.83 in terms of suitability of the fabricated material. The satisfaction of the materials used was interesting at an average of 4.67 in terms of utility. Satisfaction in wearing on various occasions at the average 4.66 and distribution. Satisfaction in the jewelry trade show at an average of 4.60 communities working on learning patterns of local fabrics to develop hand-woven products. Has given importance to the history the meaning use of color and the belief in cloth pattern hooves from shared memories of people in the community. Fabric patterns both Saeng pattern Plain pattern and Kaew pattern Therefore it is a reflection of the people in Khao Kaew Srisomboon community that has inherited the wisdom heritage that is more than precious. Rather it is the inheritance of intent from generation to generation.

This research purpose is to study the capabilities and visions that affect the accounting performance of the insurance industry in Thailand. The Sample group used in the research is the accountants who work at 80 insurance companies in Thailand. The data is collected from questionnaires. It is analyzed by using descriptive statistics including Frequency Percentage Mean and Standard Deviation and tested by Correlation coefficient and Multiple Regression Analysis. The research found that the statistically significant variables that could explain the change in accounting performance were accounting knowledge continuing education and additional expertise and accounting vision of quality accounting system respectively with the statistical significance of 0.01 and 0.05

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.