Today it found out that many organizations in Thailand did not pay attention in the importance of doing CSR activities due to those activities are in need of budget requirement. In other word it increases the company burden while the society will be the only party who receive the benefits. There is increasing pressure to dress up CSR as a business discipline and to deliver business results. Such philanthropic activities like donating money to local charities will be mainly carried out in broad spectrum without any demand from society at all. As a result it comes the concept of Creating Shared Value (CSV) which is widely accepted ideal of pursuing “shared value” by creating CSR activities with business value in ways that also create value for society sustainability. The objectives of this article is to study about CSV in details from various sources of academic documents while to review all relevant literatures in order to easily understand the concept of CSV. It combines all kind of knowledge about CSV with explanations in many point of views with comparison and the differences between CSR and CSV for proper understanding. Our article comes with the active engagement of the company leader in CSV initiatives into general practice by integrating CSV with their business vision and strategies including to align with the company’ s purpose and values. A properly implemented CSV concept can bring along a variety of competitive advantages by their resources as well as internal expertise to enhance employees efficiency creativity and reinforcement their employees potential to become the powerful tool in creating innovative business model in order to benefit to society improvement. In related to the above mentioned useful experience from CSV activity operating by one of Thai company has been shared with guidance for other companies those like to develop and across in the business model successfully.

The objectives of this research is to study (1) The demographic of mobile users effected to mobile network’s decision making (2) The creating shared value of mobile network effected to mobile network users’ decision making. The sample population consisted of one thousand two hundred mobile network users. The instrument of research was a questionnaire. The Statistical Package for the Social Sciences (SPSS) for Windows computer program was applied for analyzing formulating and tabulating the data collected. The techniques of descriptive statistics used were percentage mean and standard deviation. Techniques of inferential statistics utilized were t-test one-way analysis of variance (ANOVA) in order to analyze differences between variables taken as a group. If there is a statistically significant differences found between pairs in a group Scheffé’s pair testing were deployed. Multiple Regression Analysis were applied in order to analyze the demographic of mobile users and creating shared value of mobile network effected to mobile network users’ decision making. The results were as following: 1. The all factor demographic of mobile users effected to mobile network’s decision making effected to mobile network’s decision making. 2. The creating shared value of 3 brands effected to mobile network’s decision making effected to mobile network’s decision making.

This is a survey research aimed at studying the Thai consumer financial attitude and to compare the Thai consumer financial attitude classified by personal factors. The sampling groups are 400 Thai citizens living in Bangkok. There are a few stages in selecting the sampling groups by convenient sampling method. Data is collected by questionnaires. The statistics used in analyzing data are percentile means standard deviation T-Test and one-way analysis of variance. The research results found that 1. The financial attitude of every Thai-consumer group is in the moderate level. While considering in group found that the rational consumer group the timid consume group and the scrooge consumer group are in the more level of financial attitude. The Saint consumer group the spender consumer group. The money-evil consumer group and the money-everything consumer group are in the moderated level of financial attitude. 2. The comparison of the Thai consumer financial attitude is done by sex age occupation education level and income found that there is a significant statistically difference at .05

The purpose of this research was to study the relationship between profitability and shareholders wealth creation of food and beverage industry in The Stock Exchange of Thailand during the years 2010 to 2014. The study examined the financial data of twenty companies in the food and beverage industry with the highest market capitalization as of July 11th 2014. The study used descriptive statistics for initial data testing and used stepwise multiple regressions for testing the hypothesis. The results of the profitability study using stepwise multiple regression analysis indicated that the Operating Income Margin (OIM) Net Profit Margin (NPM) Return on Assets (ROA) Investment income (INV) and number of board of directors (BOD) were significantly related to shareholders wealth creation of food and beverage industry at the confidence level of 95%. However Firm size (FSIZE) was not statistically related to Shareholders Wealth creation of food and beverage industry.

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).