The purposes of this study were to 1) compare the perception on the organization culture of the personnel with different demographic characteristics working at Rajamangala University of Technology Phra Nakhon 2) compare the effectiveness of the Enterprise Resource Planning (ERP) of the personnel with different demographic characteristics working at Rajamangala University of Technology Phra Nakhon and 3) study the relationship between the perception on the organization culture and the effectiveness of the enterprise resource planning (ERP) at Rajamangala University of Technology Phra Nakhon. The samples were 170 accounting and supply staff and administration who involved with ERP. The collected data were analyzed by the percentage distribution frequency distribution mean and standard deviation. T-test and F-test were applied to verify the hypothesis and analyzed by One-Way ANOVA and Person’s Product Moment Correlative Coefficient. The results of the study revealed that the staff with the age difference perceived the organization culture differently at the level of .05 significance. Gender marital status educational level working period faculty/department of the staff did not vary in perceiving the organization culture in the overall. In terms of the effectiveness of the Enterprise Resource Planning (ERP) it was found that the staff with the age difference differed at the level of .05 significance. Gender marital status educational level working period faculty/department of the staff did not vary in the effectiveness of the Enterprise Resource Planning (ERP) in the overall. The perception on the organization culture of RMUTP personnel positively related to the effectiveness of the Enterprise Resource Planning (ERP) at the level of .05 significance.

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.

Although the recreationl service of the Makut Rommaayasaran Park Changwat Nonthaburi is considered as the non-priced social welfare it can be evaluated for the recreational value from the individual travel cost method. The objectives of this study were 1)to study the scial and economic characteristics of the tourists 2) to study factors affected the recreational visiting 3) to evaluate the recreational value of Makut rommayasaran Park Changwat Nonthaburi and 4) to evaluate the future recreational value to calculate for the present value of benefits. the data were collected by interviewing 420 sampled tourists.

This study was aimed to investigate problems and obstacles of 30 Royal Aide De Camp Department officers’ disbursement. The questionnaire was administered as the instrument for collecting data which were analyzed by the frequency distribution percentage distribution standard deviation t-test and One – Way ANOVA. In case of 0.05 statistical differences was found Least Significant Different method was applied to verify each pair. The results of the study revealed that most officers were males ranging between 31 to 40 years old and held bachelor’s degrees. They were responsible for the disbursement as administrative clerks with at least 15 years work experience. In terms of their opinions towards the disbursement they demonstrated in the average level. When examining each item the disbursement was still lack of notifying its processes such as paying reporting verifying informing since these are complicated orders. In addition payments were done through cash and checks; therefore executives or officers involving need to provide trainings or excursions in order to speed up the disbursement processes to obtain good understanding and problem solving skills to increase work efficiency and other necessary work experiences from other related work places.

The objective of this research was to explore factors affecting the selection of property plant and equipment revaluation influencing discretionary accruals of listed companies in real estate and construction sector in Stock Exchange of Thailand during the period of 2011 - 2013. Data were collected from 294 samples and analyzed by logistic regression analysis and t-test in order to test the hypothesis. The results revealed that debt and property investment ratios affected the selection of revaluation accounting policies. Furthermore the research revealed that sample firms selecting property plant and equipment revaluation had significantly higher discretionary accruals than those firms who applied cost method at 0.05 significant level of statistics.