The objective of this research is to construct a phased array device to be able to inspect all sizes of welded pipes and to study materials suitable for creating a phased array. The results obtained from testing both materials are PLA plastics carbon fiber. In order to obtain the force exerted on the material and the intensity of the force exerted on the same material it is found that the strength of the comparison between the two materials is different from the PLA plastic test. Of carbon fibers will be strong and lighter than plastic. Result from the test for Elastic In the impact and strength tests of both materials it can be used to examine pipes with a circumference of 50 centimeters to 100 centimeters and to use a 34 mm. length phased array probe with a width of 24.6 mm. 36 degrees angle and then adjust the strap as needed to reduce the steps during the use of inspection equipment.

Nowadays Thailand is realizing the economic value of earthworms. Earthworm farming is a driving force that can stimulate the Thai economy. The objective of this project is to measure the humidity and temperature properties of the worms the two boards are circuit boards in microcontroller. These are the WeMos D1 ESP8266 board and NodeMCU ESP-32S board. The WeMos D1 ESP8266 board to measure the amount of water and temperature of of the soil and can turn the water supply on or off automatically. The NodeMCU ESP-32S board has a database system to collect real-time humidity and temperature data. The data is processed and displayed via a web interface. The experiment showed that in regard to earthworm farming the soil moisture alert system in the earthworm closet has a temperature accuracy of 28.5°C. The top soil has a humidity accuracy of 65% the middle soil has a humidity accuracy of 67% and the lower soil has a humidity accuracy of 67%. This allows the ideal moisture and humidity levels for the propagation of earthworms to be maintained. The alert system displays the temperature and humidity in the earthworm closet and can turn the water supply off if the soil moisture level gets too high for the worms - this can all be monitored via the web application. .

This research aimed to study the relationship between financial ratios of operating efficiency and profitability of listed companies on the Stock Exchange of Thailand. Data was collected from the financial statements of the real estate and construction groups from 2015 to 2019. The data were analyzed using descriptive statistics such as frequency percentage mean and standard deviation. The inferential statistics were Pearsons Correlation Coefficient and Multiple Regression Analysis. The results of the study found that 1. operating cash flow activities positively correlated with the return on asset 2. the debt to asset ratio was negatively correlated with the gross profit margin net profit margin return on asset and return on equity 3. average collection period was negatively correlated with the gross profit margin and net profit margin 4. inventory turnover had a negative correlation with the return on asset 5. the total asset turnover was positively correlated with the net profit margin return on asset and return on equity with the statistical significance at a level of 0.05.

This research aimed to study organizational characteristics and organizational supporters that affect the innovative development of small and medium enterprises (SMEs). The independent variables were organizational characteristics based on McKinsey’s 7S framework (strategy structure systems style staff skills and shared values) and organizational supporters (technology and government support). The dependent variables were guidelines for accounting innovation development. Sizes of the organization were control variables. The sample group in the study consisted of 309 small and medium enterprise entrepreneurs. Data were analyzed using descriptive statistics and inferential statistics (multiple linear regression). The results showed that strategy systems staff technology and governmental support affect the innovative development of small and medium enterprises (SMEs) at the .05 level of significance. According to small and medium enterprise entrepreneurs management accounting innovation and financial innovation were very important to SMEs (X ±S.D. equal 3 . 6 1 ± 0 . 8 2 ) . To develop SMEs’ accounting innovation entrepreneurs need to determine clear strategies policies and goals for innovation manage data systems to be exchanged in organizations and set a motivation system for innovation development. Staff development plans should be created for knowing and understanding innovation. Apart from organization management SMEs need to get government support and adapt technologies to accounting to increase the efficiency of accounting information.

Presently Rental office is famous in downtown that near food center and have good transportation. In Thailand office buildings usually have operating time 8-10 hours per day. So need to improve the building for energy conservation and employee’s comfort. Glasses are one way that heat transfers occur highly. Overall Thermal Transfer Value (OTTV) is a tool for measure heat transfers through building envelope. From OTTV calculation for existing building OTTV is 92.94 W/m2 that over ministerial regulations indicate 50 W/m2. Improving building envelope by add more thickness of glasses can reduce OTTV 1.3% and improving building envelope by film installation can reduce OTTV 47.2% and improving building envelope by add shading can reduce OTTV 48.5%. However each improving policy have each investment cost. Conjoint analysis is consider of many factor to find willingness to pay for each choice. So set policies for energy conservation water and waste management and increase comfort are employees to improve energy conservation water and waste management and increase comfort are 19935.90 17590.50 and 1563.60 baht respectively so can improve building envelope by add shading result in OTTV to 47.8 W/m2 Budget 18000 Baht can be improve organization that payback about 5400 Baht per year. Increase thermal comfort by install table fan. From the result of research expect to apply to improve rental office in the future.