This study was conducted to isolate and classify fungal dirty panicle disease pathogens from five rice varieties. Observation of rice seeds under stereo microscope showed that the seeds from all five varieties had 100% lesions of dirty panicle disease. When isolating the fungal pathogen with three methods i.e. (i) ground rice seeds shaken in dH2O and then spread on potato dextrose agar (PDA) (ii) rice seeds washed with dH2O twice then placed on PDA and (iii) rice seeds shaken in 5% clorox for 5 min after that washed with dH2O twice and then placed on PDA 57 isolates of fungi were obtained. Morphological characterization classified the fungi into 17 genera i.e. Alternaria Arthrinium Aspergillus Biporalis Botryotinia Botrytis Corynespora Curvularia Cylindrocarpon Fusarium Humicola Monilinia Mucor Penicillium Rhizopus Stachybotrys and Stemphylium. Four genera i.e. Alternaria Bipolaris Curvularia and Fusarium were reported to cause of dirty panicle disease of rice. The effect of glow discharge plasma on inhibition of fungal pathogen showed that exposed glow discharge plasma for 150s could inhibit mycelium growth of Curvularia but did not affect to Bipolaris and Fusarium.

The research objectives were to study the correlation between the social information disclosure and the performance and the impact of corporate governance on the correlation between the social information disclosure and the performance of companies listed on The Stock Exchange of Thailand SET100 group. The information was collected from the notes to the financial statements annual registration statements (Form 56-1) and annual reports from 2016 to 2020 of 68 companies. Data were analyzed by using descriptive statistics such as mean standard deviation percentage and inferences statistics include Multiple Regression Analysis. The study results found that the social information disclosure on consumer responsibility is in line with Return on Equity (ROE). The disclosure on innovation and innovation dissemination from social responsibility practices correlates in the negative direction to Return on Equity (ROE). In addition the disclosure on anti-corruption was inversely related to Return on Assets (ROA). On the impact of corporate governance on the size of the Board of Directors and the shareholding proportion of the major shareholders there is a negative correlation between social information disclosure on anti-corruption and Rate of Return on Assets (ROA). There is a negative correlation between the proportion of independent directors and social information disclosure on innovation and innovation dissemination from social responsibility practices and Return on Assets (ROA). There is a positive correlation between the percentage of shares held by management and directors and social information disclosure on coporate governance and environmental management and Return on Assets (ROA). There is a negative correlation between the percentage of shares held by management and directors & the position merging of Managing Director and Chairman of the Board and social information disclosure on human right records and Return on Assets (ROA). There is a positive correlation between the merging of the Managing Director & Chairman of the Board and social information disclosure on consumer responsibility and Return on Assets (ROA). There is a positive correlation between size of the board of directors & the shareholding proportion of the major shareholders and social information disclosure on human right records and Rate of Return on Equity (ROE). There is a positive correlation between size of the board of directors the proportion of independent directors shareholding percentage of major shareholders and the position merging of Managing Director and Chairman of the Board and social information disclosure on consumer responsibility and Rate of Return on Equity (ROE). There is a negative correlation between size of the board of directors the proportion of independent directors and the shareholding proportion of the major shareholders and social information disclosure on innovation and innovation dissemination from social responsibility practices and Rate of Return on Equity (ROE). There is a negative correlation between shareholding proportion of executives & directors and social information disclosure on human right records and innovation and innovation dissemination from social responsibility practices and Rate of Return on Equity (ROE). There is a positive correlation between and the merging of the Managing Director & Chairman of the Board and social information disclosure of fair treatment of workers and Return on Equity (ROE). The correlations are statistically significant at 0.01 and 0.05 levels.

This research aimed to study environmental and social disclosure levels the relationship between performance and environmental and social disclosures and the comparison of the performance and environmental and social disclosures of industrial product companies and the resource industry group listed on the Stock Exchange of Thailand. The secondary data was collected from financial statements annual reports and the data entry forms (Form 56-1) from 2015 to 2019 of the total of 130 companies. Descriptive statistics were used for the analysis namely mean and standard deviation. Inferential statistics such as correlation analysis and multiple regression analysis were also used. The research results showed that there was a Statistically significant correlation between the performance and the environmental and social disclosures of the companies in the industrial product group including reusing aspects environmental monitoring aspects and environmental law aspects and the return on equity (ROE) debt ratio (DR) and stakeholder equity (SE) at the levels of 0.01 and 0.05. In the resource industry group there was a statistically significant correlation between environmental and social disclosures namely recycling aspect with return on equity (ROE) debt ratio (DR) and income at the levels of 0.01 and 0.05.

The research objective is to study the relationship between environmental disclosure levels corporate governance and the performance of companies listed in the Real Estate and Construction group on the Stock Exchange of Thailand. It was conducted by collecting information from the financial statements the annual reports and the information registration forms (Form 56-1) of 91 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used in data analysis including correlation analysis and multiple regression analysis. The study results showed that environmental disclosure levels including environmental policy disclosure and other environmental disclosures positively correlate with the rate of return on equity return on total assets with a statistical significance at 0.01 and 0.05 levels. Corporate governance including the percentage of shareholding by the management and the number of the Board of Directors positively correlates with the return on total assets with a statistical significance at 0.01 and 0.05 levels.

The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.