จำนวน Repository ( 61 )

ประสิทธิภาพการปฏิบัติงานยุคดิจิทัลของผู้ประกอบวิชาชีพบัญชี
ประสิทธิภาพการปฏิบัติงานยุคดิจิทัลของผู้ประกอบวิชาชีพบัญชี

The purposes of this quantitative research are (1) to study factors affect the digital-era job performance of accountants; (2) to study the use of technology in accounting work and the satisfaction of accountants by applying appropriate tools and technology and; to study the digital-era professional competence of accountants. The research instrument is a questionnaire which was used to collect data from accounting managers of the listed and non-listed companies approved by the Securities and Exchange Commission; auditing firms; and accounting firms in 2020. The results reveal 33 variables consisting of five components which are (1) professional development (2) technical competence (3) employee engagement (4) organizational and communication and (5) professional attitudes and ethics. Objective one all five components were analyzed by the multiple regression analysis to find the correlation with the variables of digital-era job performance of professional accountants (p < 0.05). The results show positive relationship of (1) professional development; (2) the technical competence; (3) the employee engagement; (4) the organizational and communication and; (5) the professional attitudes and ethics to high digital-era job performance of accountants (p < 0.05). In addition the most accounting managers have a high level of satisfaction by adopting tools and technology. Finally they have a high expectation of professional competencies in the technical competence; the professional attitudes and ethics; the professional skill interpersonal and communication and organizational.

2565
ปัจจัยที่ส่งผลต่อความยั่งยืนของกำไร และมูลค่ากิจการ กรณีศึกษาตลาด หลักทรัพย์แห่งประเทศไทย SET 100
ปัจจัยที่ส่งผลต่อความยั่งยืนของกำไร และมูลค่ากิจการ กรณีศึกษาตลาด หลักทรัพย์แห่งประเทศไทย SET 100

The objective of this research aimed to study factors affecting earning persistence and firm value of list firms in the stock exchange of Thailand in set 100 Index. The data was collected in 5 years period from 2011 – 2015 which including 213 samples and then analyzed data by using descriptive statistics and multiple regression analysis. The research revealed growth rate of sales current earnings and cash flow for short term investment reflected to earnings persistence. Furthermore this research also shed some light on factors affecting firm value and found that earnings persistence financial risk dispersed ownership structure and discretionary accrual directly affected to firm value. These results provided more information to investors about significant factors for decision making especially discretionary accrual factor. Therefore firms who have low level of earnings management and high level of earning persistence will reflect to future firm value.

2564
อิทธิพลของวัฒนธรรมองค์การที่มีต่อความพึงพอใจในการทำงานของบุคลากรสายสนับสนุนมหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร
อิทธิพลของวัฒนธรรมองค์การที่มีต่อความพึงพอใจในการทำงานของบุคลากรสายสนับสนุนมหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร

This study was aimed to 1) explore opinions on organizational culture 2) compare job satisfaction 3) compare the influence of organizational culture on job satisfaction of support personnel at Rajamangala University of Technology Phra Nakhon. This is quantitative research which its sample was 209 support staff at Rajamangala University of Technology Phra Nakhon obtained through proportional stratified random sampling. The data were collected by questionnaire and analyzed by frequency percentage mean standard deviation t-test F-test and Pearson product moment correlation coefficient. The research revealed as follows. 1 ) Rajamangala University of Technology Phra Nakhon support staffs highly demonstrated opinions on organizational culture and were highly satisfied with their work. 2 ) Rajamangala University of Technology Phra Nakhon support staffs’ work satisfaction with different genders and salary base levels were 0.05 statically different. 3) The satisfaction of Rajamangala University of Technology Phra Nakhon support staffs were 0.05 statically satisfied with 1) success aspect 2) personal aspect 3) self - actualization aspect had the overall satisfaction at the 0.05 level of significance. As for the organizational culture related to affiliation did not influence the satisfaction of the support personnel at Rajamangala University of Technology Phra Nakhon.

2563
The government pharmaceutical organization employees’ opinions towards the waste management
The government pharmaceutical organization employees’ opinions towards the waste management

TThe objective of this independent study was to compare the opinions of The Government Pharmaceutical Organization employees’ towards the waste management within the organization. The participants were classified by personal characteristics of The Government Pharmaceutical Organization employees; and the research instrument used was a questionnaire. The research data applied the statistics included percentage frequency average standard deviation. The research hypotheses were tested by independent sample t-test. One Way ANOVA (F-test) was applied to verify two variables while Scheffe was used to test the research hypotheses among more than two groups of variables. The results of the study revealed as follows. 1. Most of the personnel were males aged between 31-40 years old holding Bachelor’s degrees in the area of production process with 5 to 10 years working experience. 2. Their opinions towards the waste management within the organization were found that the overall picture was rated in the high level in every aspect arranging from the average values of the highest to lowest namely Reuse Recycle and Reduce aspects respectively. 3. The results of the hypothesis testing revealed that the sample personnel of different genders have dissimilar opinions on the waste management within The Government Pharmaceutical Organization on the in the Reuse Recycle and Reduce ง aspects areas with statistical significance at the level of 0.05 and their different educational levels resulted in dissimilar ideas on the waste management within the organization regarding the Reduce aspect at statistical significant at the level of 0.05.

2563
ปัจจัยที่ส่งผลต่อประสิทธิภาพการปฏิบัติงานของบุคลากร คณะวิทยาศาสตร์และเทคโนโลยี มหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร
ปัจจัยที่ส่งผลต่อประสิทธิภาพการปฏิบัติงานของบุคลากร คณะวิทยาศาสตร์และเทคโนโลยี มหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร

The main objective of this research is to study the factors that affect the work efficiency of personnel. Faculty of Science and Technology Rajamangala University of Technology Phra Nakhon This will lead to suggestions for the development of personnel to be more efficient in their operations. Data was collected between October 2018 and September 2019 which was a survey research using a questionnaire consisting of 4 parts: 1) general information of the respondents which was demographic characteristics 2) Satisfied with the operational efficiency 3) quality of working life and 4) Other suggestions with a sample of the research as Personnel under the Faculty of Science and Technology Rajamangala University of Technology Phra Nakhon amount 50 people. Data analysis used descriptive statistics for demographic data. And use statistical methods for analysis of relevant factors and testing hypotheses. The results of the study showed that the factors of work success of the Faculty of Science and Technology personnel Rajamangala University of Technology Phra Nakhon Able to work according to the set goals Without having a backlog And proud of the work Able to solve immediate problems Which is considered to be very good therefore Faculty of Science and Technology Should focus on personnel development in the workplace In order to further improve the operational efficiency of the personnel.

2563