This research aims to study and compare the test results obtained from the rolling resistance tester of automobile tires based on force method and torque method system. The four newly manufactured tires were sampled from two tire classes namely passenger car tires (Class C1) and light truck tires (Class C2). The tire rolling resistance test according to the international standard UN ECE Regulation No.117 was used as an important research process. The experimental work discovers that the rolling resistance of the same tire obtained from the test between the two different methods of testing machines was not more than 6 percent different. The testing results that used the torque method system calculation are high reliability because of the principle of calculation from the measurement value directly results in. and suitable for research testing. However the force method tester can perform more than a tire simultaneous test which is suitable for working in industrial applications where time is limited.

This research is to investigate the effects of Accounting Systems online based Cloud computing and Competitive Advantage of Thai-listed firm by collecting data from 518 company of Thai-listed companies in Stock Exchange of Thailand by using a questionnaire as an instrument. The results of statistics used for analyzing the collected data were simple linear regression analysis and multiple linear regression analysis indicated Accounting Systems online based Cloud computing had positive relationships with Competitive Advantage. The results obtained from this study could be used as guidelines for developing creating and improving the Accounting Systems online based Cloud computing to support decision making of manager of organization.

This project Online Consulting System Design and Technology Information service Project for Clinic Technology of Research and Development Institute Rajamangala University of Technology Phra Nakhon aims to design consulting system and online technology information services for Clinic Technology of Research and Development Institute Rajamangala University of Technology Phra Nakhon. The in-built system facilitates quick communication get the information and can deliver technology information on demand in order to respond to the service recipients as quickly as possible. Moreover it reduces the coordination process and paper usage able to collect statistics and information as per service recipients need as well as technology and knowledge that are ready to be transferred. The data storage is well-organized by using ASP.NET C # HTML Java and Microsoft Sql Server 2012 in system design. The results of the satisfaction evaluation towards the efficiency of the system from 226 people found that the overall satisfaction was the highest with the mean at 4.68. This shows that online consulting system and technology information service project for Clinic Technology of Research and Development Institute Rajamangala University of Technology Phra Nakhon can be used to provide consulting and technology information services to service recipients.

This research aims to study on the cost of rice planting in the central region of Thailand at Ban Nong Ya Sai District and Bang Pla Ma District Suphanburi Province. The data was collected using questionnaires. The statistics used for data analysis were Percentage Mean and Standard Deviation and the dependent t-test. The research found that the respondents were mostly male and 46-56 years old and over 20 years of rice planting experiences and completed a secondary school level. Most of them are the land’s owner. The average cost of rice planting at Ban Nong Ya Sai District and Bang Pla Ma District by using Dependent t-test statistics. It was found that the cost of rice planting using the Activity Base Costing of Ban Nong Ya Sai Sung District is higher than Bang Pla Ma District which had a statistical significance of .05.

The research on the development of accounting systems to increase the efficiency in preparing financial reports of community enterprises was aimed to explore general conditions and problems of financial reporting that leads to the development of an accounting system model as well as its efficiency of the model as a tool for preparing financial reports. The research tools include the questionnaire looking into general conditions and problems in preparing financial reports opinions on the accounting system development and the efficiency of the accounting system model either before or after the accounting system model development. The statistics used for the analysis include frequency percentage mean and standard deviation. The sample group used in this research was community enterprises located in Bangkok. The results of the research revealed general conditions for preparing financial reports with the highest score concerning the opinion on the accounting system proposing that this could assist in the preparation of financial reports to be more accurate and reliable. The ability to learn and prepare financial reports with accuracy and completion is the essence of the application of the financial reports of community enterprises beneficial for the community enterprises. Regarding financial reporting problems it was found that the problems with the highest level of the personnel opinion regarding knowledge and understanding of financial reporting preparation. The methods for preparing financial reports relating to accurate and complete accounting records are related to the collection of accounting documents to support accounting records. As for the tools used in the work related ready-made accounting software for accounting records was applied. According to the data analysis results on general conditions and problems in preparing financial reports the researcher then established an accounting system model and tested the system application consisting the accounting system payment accounting system production cost accounting system and the dividend payment and accounting system for community enterprise members. It was found that the score level of the users’ opinion was at the highest level. The respondents were satisfied with the overall establishment of the community enterprise accounting system. Moreover the accounting system helps access the performance of community enterprises and the accounting systems that are suitable for the community. Previously the efficiency of the accounting system prior to the model application needs to be easy to understand with complete collection accounting complicated documents and correct use of recording methods of the accounts according to the accounting system format as well as the ability to prepare financial reports (statements of financial position and income). However those procedures were less effective compared to the accounting system model applied after. It was found that the type of accounting book required was not complicated more effective and accurate with the recording method used according to the form of the accounting system. The capability of its collection of complete accounting documents to prepare financial reports (statements of financial position and income statements) are more correct and complete; and the order of the accounting system is easy to understand and very effective.