The purpose of this research was to study the development of the office of accounting professional services in Thailand with the concept of intellectual capital towards the ASEAN Economic Community. The quality accounting offices were research samples which were representative of quality accounting offices in Thailand that can continue to perform professionally and successfully. Which found that quality accounting offices had applied the concept of intellectual capital It consists of 4 components namely human capital social capital structural capital and spiritual capital. They applied to the operation and management of the quality accounting office If the accounting firms in Thailand have applied the intellectual capital to their accounting firm they will be able to succeed in the accounting profession as well. Therefore based on this research the model for the development of the Office of Professional Accounting offices in Thailand is based on the idea of intellectual capital.

The purpose is to study the level of knowledge and understanding about AEC reviews and availability towards the ASEAN Economic Community (AEC) of the personnel budget. To study the influence of external factors include government policies. Media and public relations to a better understanding about ASEAN. The entry into the European Economic Community (AEC) of the personnel budget. To study the influence of external factors include government policies. Media and public relations to comment on the AEC. The entry into the European Economic Community (AEC) of the personnel budget. And to study the influence of external factors include government policies. Media and public relations to the availability on the AEC. The entry into the European Economic Community (AEC) of the personnel budget. The sample used in this study include civil servants / employees. And government employees / staff help practitioners. The operational budget The Prime Minister today (2558) based on statistical data personnel of the Bureau of the Budget of 1249 to determine the sample size formula Yamane have 303 people using sampling stratified into two stratified consisting stratified to one group. for example government officials / employees offices around Stratified sample of 249 people and the second employee / employees to perform. The sample included a total of 54 303 people as respondents. The data collected during the month of April 2559 the processing and analysis of data by a computer program. Using statistical analysis including the frequency of the Mean ( X ) the standard deviation (SD) and inferential statistics (Inferential Statistics) measurement relationship (Peason Correation coefficience) analysis regression slope. Logistics (logistic regression Analysis) and multiple regression analysis forecasting correlation (multiple regression Analysis). Analysis of the study data The external factors include government policies. Media and Public Relations Influence their knowledge opinions and availability of personnel Budget Office found that the analysis of the personnel on the perceived external factors include government policy towards the ASEAN Economic Community (AEC) of the personnel budget. the overall results showed that the levels are moderate. The recognition of the strategic plan for the promotion. And support for the ASEAN Economic Community (AEC) is a clear level is moderate. The Media Relations found that overall there is a perception in the grade level. The majority of staff are aware of the ASEAN Economic Community (AEC) by the television media is moderate. For a better understanding of personnel Bureau of the budget Towards the ASEAN Economic Community (AEC) personnel found to have insight into the understanding of the ASEAN Economic Community (AEC) snapshots are moderate. Data analysis showed that the assumptions on external factors include government policies. Media and Public Relations Influencing Knowledge The understanding of the ASEAN Economic Community (AEC) the significant level of 0.01 and 0.05 both positive and negative is very low. In doing research next time. There should be more education on other external factors. The influence of the ASEAN Economic Community. And there should be a study of the impact of the ASEAN Economic Community. With solutions to problems in the long run.

The research investigated the process of transporting raw materials for production and the safety of the meat processing industry to support the ASEAN Economic Community. The study objectives were (1) to study factors that influenced the process of transporting raw materials for production and the safety of the meat processing industry to support the ASEAN Economic Community and (2) to determine the consistency of a causal model influencing the process of transporting raw materials for production and the safety of the meat processing industry to support the ASEAN Economic Community. The variables used in this study were the independent variables the organization environment and the organization resources. The mediator variables were the supply chain cooperation equipment strength food quality and Halal sign. The dependent variable was the process standard of transporting raw materials for production and the safety of the meat processing industry to support the ASEAN Economic Community. The researchers used a mixed method of qualitative and quantitative study. Questionnaires were used to collect empirical data from 510 meat operator samples. The statistical methods used to analyze data were the frequency percentage mean standard deviation and the analysis on the structural equation model. The results revealed that the model was well consistent with the empirical data. The Chi – Square (2) value was 122.231 at the degrees of freedom (df) of 150. The chi - square relative (2/df) was 1.815 with the probability p-value equal to 0.953. The index of harmony (GFI) was equal to 0.980 and the modified harmony index measuring (AGFI) was equal to 0.938. The index measuring the comparative (CFI) was equal to 1.000 and the index root mean square of the section standard (SRMR) was 0.020 and the index error in estimation parameters (RMSEA) was equal to 0.000. Additionally the research results also showed that the organization environment organization resources the mediator variables; the supply chain cooperation equipment strength food quality and Halal sign positively influenced the process standard of transporting raw materials for production and the safety of the meat processing industry to support the ASEAN Economic Community.

The research on the process of supply chain management standard goods distribution and marketing of the meat processing industry in Thailand to support the ASEAN Economic Community was aimed (1) the process of supply chain management standards goods distribution and marketing of the meat processing industry in Thailand to support the ASEAN Economic Community and (2) to determine the consistency of a causal model that influenced the process of supply chain management standards goods distribution and marketing of the meat processing industry in Thailand to support the ASEAN Economic Community with the empirical data. The variables used in this study were the independent variables including the availability and the readiness of the entrepreneurs. The mediator variables were the raw material transportation management and safety standard. The dependent variable was the supply chain management standard goods distribution and marketing of the meat processing industry in Thailand to support the ASEAN Economic Community. The researchers used a mixed method of qualitative and quantitative study. Questionnaires were used to collect empirical data from 350 entrepreneurs of the meat processing industry in Thailand. The statistical methods used to analyze data were the frequency percentage mean standard deviation and the analysis on the structural equation model and qualitative research methodology. The results revealed that the model was well consistent with the empirical data. The Chi – Square (2) value was 288.294 at the degrees of freedom (df) of 256 with the probability p-value equal to 0.081. The chi - square relative (2/df) was 1.127 with index of harmony (GFI) equal to 0.975 AGFI = 0.951 RMSEA = 0.017 The results showed that (1) the availability of resources had a positive influence on the transportation of raw materials (2) the availability of resources had a positive influence on safety standards (3) the entrepreneur readiness had a positive influence on the transportation of raw materials (4) the entrepreneur readiness had a positive influence on safety standards (5) the transportation of raw materials had a positive influence on safety standards (6) the transportation of raw materials had a positive influence on the supply chain management distribution and marketing and (7) safety standards had a positive influence on the supply chain management distribution and marketing of halal meat processing industry in Thailand to support the ASEAN Economic Community. The findings suggested that the meat processing industry should focus on the supply chain management distribution and marketing by promoting personnel deeper understanding to develop halal food. The government should also support the halal food industry as well

Thailand is on the way toward ASEAN Economic Community or AEC in the year 2015. The AEC aims to create one-solid base for production and distribution and concurrently seek mutual economical profits. A kind of business that may allow Thai entrepreneur to survive more easily in ASEAN is the selling and purchasing of goods and services via internet or ‘E-commerce’. The objective of this research is to study the factors that influence the development of E-commerce that will facilitate Thai entrepreneur when we enter AEC. The samples of our study are the group of E-commerce’s entrepreneurs who legitimately registered with Department of Business Development. Our research revealed that the major factors that influence the development of E-commerce is the knowledge in foreign language which is considered to be the source of major advantage for business with average at 3.9750. Follow by the opening of free trade area which will cause more obstacles in term of the increasing number of competitor with average at 3.8475. The lease is population’s preference that would directly affect business’s revenue with average at 3.7450.