This study purpose was to investigate the changes affecting the working behavior of non-profit organization personnel. The population used in this study was 64106 non-profit organization personnel: Foundations and associations. The data was collected using a questionnaire from 203 non-profit organization personnel. Statistical multiple regression analysis was used to test the study hypothesis. The study results revealed that there is a correlation between organizational changes including the attitude change change in corporate culture technology change and changes in organizational structure and the working behavior of the personnel of the non-profit organization as a whole including the aspect of helping others consideration for others patience sense of duty and cooperation with the statistical significance at 0.01 level.

This research aimed to study the relationship between Corporate Governance Social Responsibility and Profitability of 56 companies related to the agriculture and food industry and listed on the Stock Exchange of Thailand. Data was collected for 2015 to 2020 and analyzed using descriptive statistics such as frequency percentage mean and standard deviation. Likewise this research also used inferential statistics including Pearson’s Correlation Analysis and Multiple Regression Analysis. The findings were Corporate Governance; Proportion of Independent Director (PID) had positively correlated with Profitability including the Return on Total Assets (ROA) the Return on Equity (ROE) and the Gross Profit Margin (GPM). The correlations were statistically significant at 0.01 and 0.05 levels. Besides Corporate Social Responsibility; the Environmental Social and Governance (ESG) and the Disclosure of Corporate Social Responsibility Activity (DCSRA) had also positively correlated with Profitability including the Return on Total Assets (ROA) the Return on Equity (ROE) and the Gross Profit Margin (GPM). The correlations were statistically significant at 0.01 and 0.05 levels.

The analysis of the relationship among dividends leverage ratios and profitability ratios of listed companies in the Stock Exchange of Thailand: non-life and life insurance sectors aims to study and analyze the financial presentation via financial statement of non-life and life insurance companies. To do so the researcher in particular focused on the information of dividend pay – out ratios leverage ratios and profitability ratios on sixteen (16) firms during the years 2013 – 2017 by employing correlation analysis. The results of the study found that the financial ratios with the same directions to dividend pay – out ratio but there were statistical insignificant included operating profitability ratio net profitability ratio return on assets ratio as well as return on equity ratio. On the other hand the financial ratio with contrary direction to dividend pay – out ratio but there was no statistical significant consisted of debt to equity ratio. However debt to total asset ratio was the one which was not only in the opposite direction to dividend pay – out ratio but also was statistical significant.

The objective of this paper is to study: 1) Impact of change in TFRS for PAEs during 2014 – 2020 for annual reports of Agriculture Business and Foods from SET; 2) Level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 - 2020; and 3) Factors affecting on level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 – 2020. Data was collected from 35 firms by using Consolidated Financial Statement Annual Report by using Modified Jones Model. This research results used SPSS software for analyses Descriptive Statistics and Multiple Regression Analysis. The results showed that: 1) Almost CEO has chosen to reduce the impact of change in TFRS and report only necessary impact. They showed the only materiality of professional judgement by adjusted in the impact of unappropriated retained earnings at the beginning periods for adjusted separate entry in Change in Financial Position Statement. This result also showed that almost items during 2019 and 2020 have more impact from change in TFRS 15 TFRS 7 TFRS 9 and TAS 32; and 2) Before TFRS for PAEs have impact (published) It showed the effects of fluctuation on Discretionary Accrual (DAC). It trends to decrease in Discretionary Accrual after TFRS for PAEs have published for many years. However it showed that level of earnings quality by using DAC between 2014 – 2020 was not significant at α = 0.05 or level of significant at 95%. While the consolidated financial statements during 2014 – 2017 Agriculture Business and Foods have increasing in ROA continuously. However after situations of impact from changing TFRS in 2019 – 2020 and situation of Corona Virus 2019 have effect on the fluctuation of ROA decreasingly.; and 3) the effect of change in TFRS for PAEs and type of ownership structures and group of businesses have no impact on level of earnings quality at significant level (α =0.05). However the effect of change in TFRS for PAEs has negative impact on return on assets (ROA) at significant level (α <0.01). While type of ownership structure group of businesses and firm size have positive impact on ROA at significant level (α < 0.05)

The objective of this research is to study the techniques of profit quality analysis and the consistency of the profit quality with different profit quality analysis techniques; and to compare profit sustainability between large companies and small companies of the industrial energy and utilities group and the petrochemical and chemical group. The data is collected from financial statements and data entry forms (Form 56-1) from 2012 to 2018. A total of 47 companies are analyzed using descriptive statistics including mean and standard deviation; and inferential statistics including multiple regression analysis and analysis of the average difference between 2 groups The research found that in the analysis of the profit quality consistency in all 4 methods there were only 13 companies in the energy and utilities group with consistent quality of profits accounting for 39.39%; and 20 with inconsistent results accounting for 60.61%. In the petrochemical and chemical group there was only 1 company with consistent quality in all 4 methods representing 7.14%; and 13 companies with inconsistent quality representing 92.86%. In addition when comparing the profit sustainability between large companies and small companies it was found that there was no statistical difference in profit sustainability (sig = 0.305> 0.05). When comparing the profit sustainability between energy and utilities group and the petrochemical and chemical group it was found that petrochemical and chemical companies had a higher profit sustainability than the energy and utilities group at statistical significance of 0.01 (sig = 0.009 <0.01).