The purpose of this study was to study the views of Thai certified public accountant on the electronic working papers (EWP) preparation in digitally with a sample of 132 subjects eliminated and data using descriptive statistics and multiple regression analysis. The results of the study were found that Perspective Thai Certified Public Accountants Perspectives on Electronic Paper Making as the Economy Drive to the Digital World. There is a statistically significant at 0.05 level where is relationship in positive with the preparation of electronic working papers (EWP) with the view of the certified public accountant on the matter of good corporate governance internal control Knowledge ability and ethics respectively most of them view that electronic working papers (EWP) making will help the system of monitoring and reporting. Therefore internal control to be more effective which also shows the competence of the auditor and helps the audit work within the framework of the auditing standard and more professional ethics.

The objective of this research to investigate Effect of Accounting Information System Efficiency in Thailand 4.0 on Sustainable Financial Report Quality . Data was collected from 202 accounting director in Thailand. The quantitative approach was applied by using questionnaire in data collection. Descriptive and inference statistics were used: percentage mean standard deviation Pearson correlation and multiply regression analysis. The results presented demographic characteristics of respondents were male aged between 41–50 years old had higher than bachelor’s degree. They marital status was mostly single closed to married. Most participants had work experience in audit filed more than 15 years and earned auditing revenue per month more than 90000 Baht in average. In addition the companies of most accounting director who answered the questionnaire had more capital 1000000000 baht earn more than 150000000 baht per year and most of whom have received awards of 148 people representing 73.30 percent The findings revealed that the accounting director as a whole at the highest level. When each aspect was considered found to be at the highest level were the internal control in accounting information systems efficiency of accounting information system accountant competencies and support of the management. The findings indicate that the internal control in accounting information systems efficiency of accounting information system and accountant competencies have a positive influence on sustainable financial report quality which were statistically significant at 0.05.

This research is a survey study. And analyze the waste composition And guidelines for the use of seafood waste in the Thai seafood market Samut Sakhon Province According to the survey 96.27 percent of the waste comes from restaurants. This is because Most fresh seafood restaurants Will feed the seafood whole Therefore there is no garbage such as shrimp if it is a restaurant the customers will have left shrimps on the head. But the fresh restaurants give away the shrimp and crab so the garbage from the fresh restaurant only has fishbone which is very small. Because most customers accept the whole fish There were also some places where the vendors cut the fish and left their bones. But when analyzed by type of waste it found that shell waste was the highest. Which is up to 55.29 percent. Followed by shrimp shells fish bone and fish heads and crab shells the study found that seafood debris had material properties with low moisture content. It also contains calcium as the main component. For example shellfish contain calcium as the main component which is found in approximately 98.50 percent. Not only striped shells Fishbone shrimp and crab shells are also low humidity and high in calcium. The bizarre one was holding a sea bass head and a grouper head with a high amount of organic matter. And with low ash content food waste that should be analyzed for the possibility of recycling are striped shells cockle shells shrimp shells fishbone shells fishbone dumplings tuna and crab shells.

Currently in 2020 the world is facing a severe Covid-19 pandemic. More than a 20 million patients were infected and continue spreading the viruses. As a result there has been a huge demand for adequate hand sanitizers in the market especially an alcohol-based spray or gel product. The repeated use of hash formulas containing alcohol having an impact on the skin such as a skin irritant itch dryness an allergic reaction These damaged skin can lead to eczema an inflammatory skin condition. Besides using inappropriate formulation or ingredient in alcohol-based gel products can leave a sticky feeling after using the product. However using a high concentration of alcohol and spray alcohol to avoid this problem is not a suitable solution. Due to alcohol can destroy or inactive viruses takes at least 30 seconds. To reach the level of inactive condition the product should not evaporate too fast. The solve the mentioned problem the semi-gel alcohol-based product was developed by adding the skin moisturizers and Khlu’ s flower extract with high antioxidant activity. According to the result in this research the total phenol content of the flower extract is 3105.44+41.50 GAE mg/L extract whereas the DPPH radical scavenging is 0. 21+ 0. 02 equivalent vitamin C/ ml extract. From the sensory evaluation 20 healthy participated in this research. The majority of participants thought that the developed semi spray-gel product dried quickly and that neither product felt sticky after using. No drying effect on the hands. The product can enhance the moisture on the skin. However the smell needs to be more developed.

This quantitative research aimed 1) to study operation performance of Thai Gem Businesses. 2) To study factors affecting firm performance of Thai Gem Businesses. The research was collected data by using questionnaire with 452 participants from production group of Thai Gem Businesses. The samples were collected conveniently and analyzed by frequency percentage mean standard deviation Pearson’s correlation coefficient and analysis confirmatory with Structural Equation Modeling: SEM. It was one of all statistic techniques to test for causal relationship of variables. The results found that database information management systems have positively affect strategic management and firm performance of Thai Gem Businesses with significant level 0.05. Database information management systems also have positive affect on strategic management of Thai Gem Businesses with significant level α < 0.05. Besides this research results found that database information management systems has positively direct and indirect affecting firm performance by pass strategic management with direct affect on firm performance equal to 0.346 and indirect affect by pass strategic management equal to 0.575. And total affect was equal to 0.921 with significant level. It showed that overall affect of database information management system on firm performance was more than strategic management affect to Firm Performance (0.603) with significant level 0.05. The analysis of correlation coefficient model showed that measurement between latent variables have positive correlation with significant level α < 0.05. The analysis of Structural Equation Model revealed that it wassuitable harmonize with empirical data ( χ2 / df = 1.489 CFI = 0.997 AGFI = 0.957 RMSEA = 0.08 RMR = 0.004) and consistent with the define hypothesis. The research results described the environmental of firm performance approach to strategic management by TOWS Matrix and recommendation on strategic management to solve problems on firm performance of Thai Gem Businesses in order to develop continuous firm performance for competitive advantage.