The government of Thailand has endorsed “Thailand 4.0”as its new ploy and economic model for country development driven by innovation with the main focus on the importance and support to the startup business effectively. As a result the startups are becoming fully overwhelming attention with continuously unprecedented growth. At present many startup businesses are facing a potential future skills shortage in terms of talents creativity high-quality skills & services including capabilities in advanced technology. For this reason human resource managers need to change to the use of proactive strategies in order to upgrade employee performance and its competencies to cope with the market demand in startup businesses and be able to go strongly in international business growth. This article is aim to study on the academic documents relevant literatures and to combine its knowledge about Human Resource Management for Startup Business. Starting from the explanation of important core pillars of the Startup Businesses Sources of Finance from Investors the Difference between SME and Startup and Human Resource Management for Startup Business. The right bridge of proactive strategies is enacted into the implementation plan either in Recruitment and Selection screening for highly-skilled employees Human Resource Development for self-learning and creative. In particular Performance Appraisal as well as building inspiration according to individual needs are necessary for Employee Retention. Moreover popular software and/or relevant applications using widely-spread in startups are mentioned as examples too. In practical concrete it is applicable and useful for human resource managers’ determination.

The study of Best Budgeting Management and Performance of Small and Medium Enterprises in Bangkok has an objective to study the best budgeting management of small and medium enterprises. A sample of this study is 250 accounting executives of small and medium food production enterprises in Min Buri district. The factors to evaluate the best budgeting management include operational planning perspective work coordination perspective work motivation perspective and operational controlling perspective. Performance factors consist of customer perspective internal process perspective learning and development perspective and financial perspective. The data are evaluated and analyzed by package program to find the percentage mean standard deviation test the difference of opinion of accounting executives who are in small and medium food production enterprises by using t-test and f-test and find the relationship of the best budgeting management toward performance with a statistical significance of 0.05. The result of this research showed that the accounting executives who had different bio-social characteristics had the level of opinion to overall performance differently. The accounting executives who had different age number of employees and operating revenues had the level of opinion to overall performance differently. The accounting executives who had different level of education operating capital number of employees and operating revenues had the level of opinion to performance in term of customer perspective differently. The accounting executives who had different age work experience number of employees and operating revenues had the level of opinion to performance in term of internal process perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of learning and development perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of financial perspective differently. The correlation testing of regression coefficient of best budgeting management and opinion about performance showed that there was a linear relationship with independent variables at the level of statistical significance of 0.05 and there was able to create a linear prediction. The variable that can predict performance of small and medium enterprise was the best budgeting management in term of operational planning perspective work motivation perspective and operational controlling perspective that can predict at 41.40 percent. While the unrelated variable with performance of small and medium enterprises was best budgeting management in term of work coordination perspective

The purposes of this research are : 1) the study of fresh bark business of small entrepreneurs indigenous groups in Warorot Market Chiang Mai Pro vince 2) the study the problems in the business of fresh bark 3) compare the problems in the business of fresh bark by down to business and 4) the propose the development of flower business entrepreneurs small indigenous groups in Warorot Market Chiang Mai Province. The populations are small indigenous groups in Warorot Market Chiang Mai Province 155. The instruments are using in research questionnaires. The statistics are using for data analysis frequency percentage mean standard deviation One-way analysis of variance data analysis and descriptive. The results showed that : 1) Study of found that most Florist is Stall the flowers were the best selling flowers Mom with fresh flowers from the garden the stores were located in the middle market the stores were located in the middle market the business will has been established for a period of 10- 15 years in this business used to buy a lot of flowers where the customer was in the saling strategy the florist Revenues 30000 - 40000 baht while the cost was investing in 10000 - 30000 baht. 2) Study the problems in the business of fresh bark found that entrepreneurs were in business the high level the first two items in order from most to least found that the side with the highest average was the raw material (fresh flowers). That was followed by marketing and minimal management. 3) Compare the problems in the business of fresh bark by condition that the business was no different except operators with the cost of investment per month was different.There were problems in the business of fresh flowers vary significantly statistical level. 05 and 4) propose the development of flower business entrepreneurs were such as; (4.1) product (fresh bark) merchandise might be enough in that case they could be ordered flowers. So as not to keep the flowers longer. This will be damaged the product (4.2) marketing should be added to the distribution channel of flowers through online media. It used strategy or ways to improve the traditional florist and make a change and more modern. (4.3) financial should found a funding sourc e. In addition financial institutions were subject to savings or found partners also inventory plan schedule with its many festivals (4.4) employees could be developed a model for a new product all the time creativity. And it was important to a passion to work to keep business have been moving efficiently (4.5) management enterprises could be paied more attention to the value of the product. And creating a distinctive business can be emulated them. That will be more difficult obstacles for the new pages.

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

Elephant tourism is very famous in Thailand but it can pose difficulties regarding ethical issues from an animal welfare stand point. In order to address the problem it is important for marketers to have tourists understand the real meaning of elephant camp activities. With the goal of making the highest productivity use of marketing communication (MC) tools for elephant camp business the focus of this study is to examine the productivity from different kinds of MC tools and purchasing decisions of tourists in relation to Thai elephant camp’s services and products involving a case study of Ayutthaya Elephant Palace & Royal Kraal. This study employs qualitative method to cluster the data by in-dept interview from two administrators of the elephant camp 20 Thai tourists three foreign tourists and eight tourist guides. The results show a preference in order for purchasing the elephant camp’s services and products from public relations personal selling sale promotion and advertising respectively. In addition most of the key informants agree that mass media and social media are the most powerful MC tools. On the other hand advertising through brochure billboard and poster is less effective than other MC tools. Along with content marketing MC tool selecting is one of the important ways to turn Thailand’s elephant tourism into a more successful industry.