This research aims to study and test a ceramic product in using to constructs a wall. This research is based on a previous studying to develop a ceramic product that saves the energy in the building. The early test shows the product has out door heat resisting capability and it is very user-friendly. However the test was only an early stage. The research still lack of a real life situation test and has very little feedback from the consumers. All of which are very importance to farther develop this product into a production stage. The research has 2 steps. First step to testing the heat and humidity resisting quality of the product the researcher is building four testing blocks (dimension 1x1x1 meter). Each block has different material on one of its side block 1 has brick block 2 has concrete masonry unit block 3 has autoclaved aerated concrete and block 4 has ceramic block. The other three side of each block have a heated and humidity resisting form. The researches test the following; heat energy the temperature inside the blocks and humidity inside the block. After comparing the difference between the airs inside and out-side of the blocks the block 2 with concrete masonry unit has the best humidity resisting quality and is the most user-friendly product. In the term of heat resisting block 3 with autoclaved aerated concrete perform the best. Second step to test the user-friendliness of the product the researcher found 2 groups of consumers. First group are the wall constructing expert. This group has a hard time using this product and can’t get use d to the product so they find this product to be too thin and too weak. Second group the home owner feel the product has a thinner wall and believe it’s weaker than a typical construction brick. There for they still don’t know how to use this product.

This research aim to study disclosure of accounting comply with TFRS were collected from Factors affecting disclosure of accounting comply with TFRS : Case Study the listed Companies in the Energy and Utilities Section in stock exchange of Thailand. The data 24 companies by using annual Financial Statement and Notes to Financial Statements. From 2009-2013 fiscal year. Statistical tools use for analyzing is multiple regression analysis at 0.001 and 0.05 significant level. The results Found that company size capital structure and year of changing to Financial Reporting Standards. Correlated with the level of disclosure at the 0.01 significant level. Furthermore The size of the audit firm correlated with the level of disclosure at the 0.05 significant level. The results suggested that the Changes from accounting standards to financial reporting required to disclose more information.

This research was studied to determine the optimum value for condition based maintenance of split type air conditioner by measuring the temperature humidity and flow of air through the fan coil unit. Measuring electric current and voltage of split type air conditioner. Find the energy efficiency ratio (EER) based on the actual use compared to the EER was determined by the manufacturer. To find the suitable maintenance and cleaning air conditioner for each. In conducting this research is split type air conditioner. Rated cooling 25000 Btu/hr. Rated power 2291 watts. Rated current 9.89 amperes. Rated voltage 220 volts single phase. Using the refrigerant R-22.EER 11.02Btu/hr/watts. Running 24 hour sperdayat a temperature of 18°C. Research indicates that the EER before maintenance is equal to6.23Btu/hr/watts. After maintenance is the EER of 20.2Btu/hr/watts or EER value the increase was 69%. Thus preserving the EER of air conditioner. The condition based maintenance in reasonable time is one way that can help save energy.

Currently the toy manufacture is beginning to be interested in greenhouse gas or carbon dioxide equivalent release reduction. Because this is one to way to encourage production cost environment trouble and organization image valve efficiently. The receivable standard for evaluation is carbon footprint for Organization CFO. So this research has objective to study opportunity for initiate CFO in Toy Manufacturing plant case study this CFO is able to evaluate energy consumption and GHG release systematically. This can be used to prepare plan of energy consumption reduction management and reduce GHG release of efficiently. This research was study energy consumption and GHG release by using database of 2010 we found that plant case study was released carbon dioxide 8500 tons CO2 carbon dioxide equivalent by calculated into Scope 1 = 1249 tons CO2 Scope 2 = 6948 tons CO2 equivalent and Scope 3 = 304 tons CO2 equivalent. So the result from this research is being uses important information for planning energy consumption reduction and GHG release of sustainable case study.

This research aims to study the effect of drying temperature on the changes in the moisture content of charcoal briquettes undergoing drying of solar energy and far-infrared radiation (Solar+FIR) and far-infrared radiation (FIR). The electricity consumption and the specific energy consumption were also investigated. The coconut shell charcoal briquettes with the initial moisture content of about 41-43% MW were dried at 55 60 and 65oC until the final moisture content of 8% MW was obtained. Based on the experimental results it was found that the drying temperatures and the drying methods had effects on the changes in the moisture content of charcoal briquettes. Drying at high temperature could reduce the moisture content of charcoal briquettes faster than that at low temperature. Drying using FIR could reduce the moisture content of charcoal briquettes faster than that using Solar+FIR. Moreover the electricity consumption and the specific energy consumption decreased with an increase in the drying temperature. Drying using Solar+FIR had lower electricity consumption but had higher specific energy consumption than drying using FIR. In this study the charcoal briquettes had the average heating value of about 6667.05 cal/g.