This study aims to development of production process of hard metal by tungsten carbide powder with the particle sized of 0.1 - 0.35 µm. This carbide powder were made of recycling cemented carbide tool scraps so it is mixed with Ta = 2.82 % Mo = 0.45 % Nb = 1.22 % Ti = 4.56 % Zr = 0.37 % The shape of the carbide powder are roughly round due to ball milling for 300 hours. It was mixing cobalt 10 % and Paraffin wax 2 % which is found the work piece that running through the process of sintering with a temperature of 1400 °c and 1430 °c have the hardness of 1368.5 and 1346.3 HV respectively. In one hour of holding time process the work piece with 1430 °c of the sintering causes less wear. After the test of turning operation it can be concluded that the tungsten carbide cutting tool provides the equivalent quality as a standard cutting tool.

The research was aimed at studying 1) work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand 2) the influence of work motivation and self-development towards work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand and 3) guidelines for improving work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand. The questionnaires were constructed as a research tool with content validity and reliability for collecting information from 997 accountants working for the companies registered in the Stock Exchange of Thailand. The data was statistically analyzed by SPSS version 16.0 and AMOS version 6.0 with frequency distribution percentage arithmetic mean standard deviation and structural equation model analysis: SEM. The research findings indicated that the accountants in the sample group had maintenance and motivator factors in their work motivation at high level (  =3.56) and they also had professional emotional and physical development in their self-development at high level while their social development was at moderate level. Totally it said the self-development was at high level (  =3.60) and the work efficiency was 60.31%. The urgent guidelines for improving work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand were setting more appropriate working environment such as temperature brightness smell noise cleanliness safety furniture and office supplies. Furthermore the influence of maintenance and motivator factors in the work motivation and self-development had casual relationship with work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand at a statistical significance of the 0.05 and had ability to predict at good level and acceptably because the square multiple orrelation was 87.6% which its acceptance was 40% up presented by structural equation model analysis: SEM as follow: SeD = 0.070 MaF + 0.723* MoF; R2 = 0.528 WE = 0.340* MaF + 0.746* MoF+ 0.450* SeD; R2 = 0.876

The objectives of this research are to analyze the relationship between securities price and the efficiency of the account receivable management and to study the model of improving the efficiency of the account receivable management of the agricultural business group in the Stock Exchange of Thailand. The number of data which had been used in this research was 16 random companies of all 22 companies from the listed companies in the Stock Exchange of Thailand agricultural business group by using purposive sampling method. The researcher used both quantitative and descriptive analysis method by bringing the quantitative data analysis from 2006-2010 to descriptive analyzing which had compared between the selling revenue account receivable value allowance for doubtful bad debt account receivable turnover average collection period book value per share primary earnings per share and securities price. The results of analyzing are changing in the account receivable of Chiangmai Frozen Foods Pcl. Lee Pattana Pcl.; changing in the bad debt of Pak Food Pcl.; changing in the average collection period of Thai Rubber Latex Corporation (Thailand) Pcl. Pak Food Pcl.; changing in the book value per share of Pak Food Pcl. Kiang Huat Sea Gull Trading Frozen Food Asian Seafoods Pcl. Asian Seafoods Pcl.; changing in the primary earnings per share of Thai Rubber Latex Corporation (Thailand) Pcl. Thai Luxe Enterprise Pcl. Lee Pattana Pcl. and Kiang Huat Sea Gull Trading Frozen Food Asian Seafoods had related to securities price per share.

This objective of this research was to study the personal factors and efficiency of transportation system for tourism in Koh Sichang Chonburi Province. The research samples contained the person who related in transportation for the tourism in Koh Sichang Chonburi which were tourists tourism transport entrepreneurs and government departments totaling 412 samples. The data was collected using questionnaires and convenience sampling methodology. After collecting data those were analyzed by using descriptive statistics and inferential statistics. he result of the research has shown that tourists are mostly female age between 25-40 years. The tabulation of the mean scores shows the moderate agreement. Also it is found that sample group whose gender and age are different will have no different. Person who related in transportation for the tourism are different will have different attitudes toward the Efficiency of Transportation System for Tourism in Koh Sichang Chonburi Province

The natural rubber with silica masterbatch was produced and used as based material in rubber compound modified from standard tread formulation given in ASTM E 1136. The reduction of mixing energy and rubber vulcanizate properties were investigated. Results indicate that in comparison with STR 5L compound the rubber with silica masterbatch i.e. fresh latex (FNRmSi) low viscosity natural rubber used 1.0 phr of hydrogen peroxide (LNR1mSi) and low viscosity natural rubber used 0.34 phr of hydrogen peroxide and 2.7 phr of potassium persulphate mixture (LNR2mSi) provides maximum mixing energy saving of 30.48% 33.37% and 37.20% respectively. The scorch time and cure time rise with increasing filler loading. The mechanical properties of LNR1mSi and LNR2mSi are similar to those STR5L compound whereas FNRmSi vulcanizate shows superior mechanical properties such as 300% modulus tear resistance abrasion resistance elongation at break and tensile strength. The homogenous distribution and interfacial interaction of silica filler and natural rubber matrix were enhanced by the self-assembled silica masterbatch as shown by the fracture surfaces morphology of the vulcanizate using a Scanning Electron Microscope (SEM). The silica masterbatch form has reduced the mixing power consumption and enhanced the mechanical properties.