จำนวน Repository ( 194 )
ผลกระทบการควบคุมคุณภาพตามกรอบมาตรฐานควบคุมคุณภาพฉบับที่ 1 (TSQC1) ที่มีต่อคุณภาพการสอบบัญชี ของสำนักงานสอบบัญชีระหว่างประเทศ (Big 4) และในประเทศ (Non-Big 4) ที่มีต่อคุณภาพการสอบบัญชี ของสำนักงานสอบบัญชีระหว่างประเทศ (Big 4) และในประเทศ (Non-Big 4) ในมุมมองผู้สอบบัญชีที่ได้รับความเห็นชอบจากสำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) ในประเทศไทย
The objectives of this research is for study of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the difference of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the relationship and positive impact of quality control of audit firm in accordance with Quality Control Standard No.1 (TSQC1) with Overview Audit Quality of Big 4 and Non-Big 4 Auditing Firms. This research is done by give out questionnaires and in-depth interviews method which used populations of 228 auditors certified by the Securities and Exchange Commission in Thailand by receiving 115 replied questionnaires which considered as 50 percent and using Descriptive Statistics T-test Statistics Pearson’s Correlation Coefficient and Stepwise Multiple Regression Analysis The results say that Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in overview and individual element of Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for ethical requirement. Audit Quality both in overview and individual element Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for clearness. From test hypothesis of quality control of auditing firm in accordance with Quality Control Standard No.1 (TSQC1) of Big 4 and Non-Big 4 Auditing Firms is according to assumptions by having differences in all elements while Audit Quality is according to assumptions only one element which is clearness no difference in statistical significant. Quality Control in accordance with Quality Control Standard No.1 (TSQC1) has relationship and positive impact with Audit Quality and from prediction equation find that enhance of audit quality of auditing firm should emphasize to Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in engagement performance and ethical requirement.
ผลของการฝึกลีลาศที่มีต่อสมรรถภาพทางกายของนักศึกษาระดับ ปริญญาตรีมหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร
The purposes of this research were to 1. Study the effects of ballroom and Latin American dance training on physical fitness 2. Compare the effects of ballroom dancing and Latin American dance training on physical fitness. The samples were 30 undergraduate students of Rajamangala University of Technology Phra Nakhon 15 male students and 15 female students. They were equally divided into 3 groups of 10 students. Each group consisted of 5 male and 5 female students. Group 1 was the control group; group 2 performed ballroom dancing and group 3 performed Latin group dance. The experiment took 8 weeks 3 days a week one hour each time. The physical fitness tests were tested before week 4 and week 8 and the obtained data were statistically analyzed in terms of means standard deviation one-way analysis of variance analysis of one-way covariance with repeated measurements. The research results were as follows: 1. After the 8 weeks of the experiment it was found that the dance practice of the ballroom dancing group and Latin American dance practice group made the average of 1 minute lifting 1 minute ground pushing and 3 minutes step-up. It was significantly better than the control group at the .05 level. 2. As for the ballroom dancing practice within the ballroom dancing group it was found that after the 8 weeks of the experiment the average of 1 minute floor push and 3 minutes step up and down. It was significantly better than before the experiment and 4 weeks after the experiment at the .05 level 3. The results of Latin American dance training showed that after 8 weeks of experiment the mean of 1 minute lifting and 3 minutes of step-up and down was significantly better than before the experiment and after 4 weeks of experiment at the .05 level.
การจัดการความรู้ที่ส่งผลต่อความมีประสิทธิภาพการปฏิบัติงานของ บุคลากรในหน่วยงานรัฐวิสาหกิจแห่งหนึ่ง ในเขตกรุงเทพมหานคร
The research on the Knowledge Management Resulting in Performance Effectiveness of Personnel in a State Enterprise in Bangkok is aimed to 1) Study knowledge management of personnel in a state enterprise in Bangkok. 2) Study effectiveness of personnel in a state enterprise in Bangkok. 3) Study knowledge management which results in performance effectiveness of personnel in a state enterprise in Bangkok. The sample groups selected by the Proportional Stratified Random Sampling consisted of 142 staffs of a state enterprise. The researcher received 142 returned questionnaires. The statistics for data analysis consisted of percentage mean and standard deviation. T - test and F - test were used to test the hypothesis. Moreover the Stepwise Multiple Regression Analysis was conducted at the significance level of 0.05. Data analyzing results found that most of the sample groups were females aged 26 -30 and educated at the bachelor degree. Employment duration of the sample groups was 11-15 years. In general the perception of knowledge management within an organization was at a high level. The hypothesis testing results found that different personal factors on educational background and status caused difference in the deviant working effectiveness on quality and quantity respectively. Knowledge management of staffs in this state enterprise resulted in working effectiveness
ความสัมพันธ์ระหว่างพฤติกรรมการสื่อสารและการรับรู้ข่าวสาร ต่อประสิทธิภาพการสื่อสารภายในองค์กร ของพนักงานฝ่ายบริหารจัดการ องค์กรอิสระแห่งหนึ่ง
The purpose of this descriptive study is to behaviors perceived communication effectiveness and the relationship between communication behaviors and perceived intra-organizational communication effectiveness using 70 sets of closed-end questionnaires as a tool for data collection from employees at a selected independent organization. Statistical methods for data analysis included percentage mean( μ ) standard deviation( σ) and correlation coefficient. The results of the study indicate that most of the survey respondents ae male aged 51 years and older with a marital status. The education level is bachelor’s degree. In respect of information perception intra-organization matters are the main priority among employees with a focus on the information within the organizational unit they belong to or benefits related to them. With regard to communication frequency and channels internal email is mainly used followed by Facebook and Line respectively due to restricted access to communication tools at work. On aspect of intra-organizational communication efficiency straight-to-the-point communication speed and perception are found mainly with the matters within the organization or the work unit the employees belong to. When considering the credibility of the information the emphasis is placed on the content of the order coming from within the organization substantially affecting the communication efficiency. Thus there is the close relationship between information perception and intra-organizational communication efficiency as the correlation is significant at 0.05 level. It can be said that employees at this organization pay considerable attention to the information within organization.
ผลกระทบของคุณสมบัติ การปฏิบัติงาน และจรรยาบรรณ ของผู้ตรวจสอบภายในที่มีอิทธิพลต่อความอยู่รอดอย่างยังยืนของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed companies in the Stock Exchange of Thailand were in highest level in terms of opinions concerning internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. Regarding each aspect of the opinions the overall and individual opinions on the sustainable survival of listed companies in the Stock Exchange of Thailand were expressed at the highest level including the achievement of organizational goals related parties’ acceptance and trust and competitive advantage. Based on the relationship analysis and the impact it was found that 1 ) the qualifications of the internal auditor had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand and 2) the work performance of internal auditors had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand. In summary the qualifications and performance of internal auditors were positively related and had an impact on the sustainable survival of listed companies in the Stock Exchange of Thailand. Therefore companies should focus on internal auditors’ qualifications and work performance to make the organization more competitively advantageous and more accepted by those who got involved and able to achieve the goals which can enable the organization to succeed and survive sustainably.