This independent study aims to compare the level of expectations on professional competencies for accountants of accounting and finance executives in the non-life insurance companies registered with the Office of Insurance Commission. The data is collected using 56 questionnaires. The samples are collected from executives in accounting and finance divisions in 115 non-life insurance companies. The data is analyzed using descriptive statistics and inferential statistics. The study results showed that the accounting and finance executives in the non-life insurance companies expect overall professional competencies for accountants in a high level. In each aspect it is also at a high level. The highest expectation is on the values ethics and professional attitudes followed by accounting professional skills and the main knowledge of professional practice. The accounting and finance executives male and female have no different expectation. However it is found that the accounting executives with different age education level job positions and experience have different expectations on professional competencies for accountants with statistical significance. Older executives with higher education higher positions and more experience have more expectations

This research purpose is to study the relationship between good governance and the efficiency of waste reduction and the enterprise performance in the perspective of balanced scorecard. The population studied is 308 successful enterprises that received the Outstanding Corporate Governance Award from the Department of Business Development at the national and provincial levels from 2016 – 2018. The sample group is 179 entrepreneurs and enterprise employees using questionnaires as a tool for data collection. The statistics used for data analysis are percentage mean standard deviation correlation analysis and multiple regression analysis. The research results showed that good governance participation and cost effectiveness had a positive relationship with the overall enterprise performance. The moral principles had a negative relationship with the enterprise performance as a whole with statistical significance at the level of 0.01. The efficiency of waste reduction had a positive relationship with the overall business performance of the enterprise with statistical significance at the level of 0.01. The good governance accountability and efficiency in reducing waste are positively correlated with overall performance with statistical significance at the level of 0.05 and with the statistical significance at the level of 0.01 respectively

This research aims to develop a road accident prevention system to reduce the risk of accident a case study of Kamsakasang Junction Non-Thai District Nakhon Ratchasima Province. The target audiences are: traffic experts and 15 civil engineers to evaluated the developed system. From the study of traffic problem and risk areas there are 7 aspects to be improved: 1) Installation of traffic light 2) Installation of lighting and changing control cabinet 3) Improvement of the traffic island 4) Changing lower traffic island to higher one 5) Painting reflecting colour and reflecting light on the edge of the island 6) Drawing traffic line 7) Installation of warning signs. From the development of accident prevention system and evaluated by the experts; the overall evaluation of the system was the best (x = 4.66 SD = 0.41). There were 6 highest rated aspects and 1 very good aspect. The highest rated were installation of Vehicle Actuated traffic light (x = 4.92 SD = 0.15). As result of the development of road accident prevention system in 2014 the accident statistics were reduced by 53.85% compared to the pre-installation period. The statistics are reduced so it can be concluded that the road accident prevention system can be used effectively and it can be applied to other risk areas.

This is an independent study on greenhouse gas emissions and ways to reduce them. A five-star resort in Koh Samui Surat Thani province has been used as a case study. The study used digital tools to gather information on activities that cause greenhouse gases and energy consumption at the resort. The calculation of carbon footprint is in line with the guidelines of the Thailand Greenhouse Gas Management Organization. Digital systems help data collection and carbon footprint analysis and this is best done at set intervals. For example digital systems can monitor power consumption every 15 minutes measured in real time. The carbon footprint maximum emission each day occurs between 2.00 and 4.00 pm the peak time of energy consumption. Use of electricity is the activity that produces the highest amount of greenhouse gases at a total volume of 4215.1 tonCO2-e per year or 88.12% of the total activity. LPG gas consumption produces the second largest volume of greenhouse gas emissions at 412.8 tonCO2-e per year or 8.63% of the total activity. From January to December 2017 the carbon footprint emission is 4783.5 tonCO2-e and the average emission per room night is 4.2 tonCO2-e. The study found that a 10% reduction in energy Consumption could reduce greenhouse gas emissions by 421.52 tonCO2-e per year or 0.4 tonCO2-e per room night.

The objective of this research improve the taxation process service KhunKaew Subdistrict Municipality Office. Quality Function Deployment: QFD is found that the standard of period operating time should be resolved by applying the principle of improving ECRS that reduce the working time of Property tax collection process. There are 6 steps of the testing process and finding the standard time with the 10-cycle times to find out about appropriate number of cycles using the Maytag table at 95% reliability and ±5% precision. The results are found that the appropriate of 13 sub-tasks number cycles times and no more than 10 cycles. Then use the average time to find out determining allowances time for determine standard time. The results after applying the ECRS principle to improve and solve problems in sub-work are found that it can reduce the number of sub-work from 13 works to 11 works and also can reduce the cycle time from 1168.88 seconds down to 633.68 seconds or 45.74%. There are reduce wasting of working process waiting times duplication of work. The result could be applied with another tax collection the similar methods and could be responses the customer requirements.