The purpose of the study was set to analyze the current situation of the competency of accountants model of small and micro community enterprise of central region in 2030. The study was examined through the perspective of a group of experts scrutinizing future feasibility the competency of accountants of small and micro community enterprise of central region in 2030. The data were examined by delphi techniques with the data collected through the interviews and questionnaires from three different data collections. The data analysis was completed using median and consistency then confirmed the result with by the interquartile range calculation. It was found that the key components included 1. Intelligence Quotient 2. Resilience Intelligence 3. Moral Intelligence 4. Creative Intelligence and digital Intelligence of future forms of the competency of accountants model of small and micro community enterprise of central region in 2030 as examined and approved by the experts in all four skills for the feasibility of the future application.

The purpose of this research was to study the characteristics of the audit committee to reduce the companys chances of receiving modified audit opinions from the audit. This study used the data from the annual reports of the companies listed on the Stock Exchange of Thailand between the year 2015 to 2018. The data used were the audit committees and modified audit opinions of 211 companies consisted of 92 industrial product companies and 119 companies in service provider category. The variable data were analyzed by using descriptive statistics and inferential statistics then the logistic regression correlation analysis Pearson correlation matrix and logistic regression analysis were used to test the hypotheses. The independent variables were audit committee characteristics consisted of the independence size number of meetings and accounting or financial expertise. The dependent variable was the modified audit opinions. The results revealed that the number of meetings of the audit committee was the only variables of the audit committee characteristics that showed a positive correlation with the modified audit opinions. There was no significant relationship between the independence of the audit committee the audit committee size the expertise in accounting or finance and the modified audit opinions. The equation of predicting the characteristics of the audit committee which is an important part of corporate governance significantly showed that it had no influence on reducing the chance that the company would receive a modified audit opinion. However the research results suggested the evidences in policy implications and operation of corporate governance in characteristics of effective audit committee. The audit committee meetings not only the numbers but also the quality of the meetings should be considered to enhance corporate governance efficacy concerning the quality of financial reports

Changes in any circumstances tended to be faster no matter on the aspect of economic social or culture. Especially changes as we had stepped into the 21st century a technology driven creative and innovative era. Therefore the organizations were unavoidably to process with changes because the former successful management and operation may be outdated and prevented the organizations to attain the goals. From this significance the researcher then interested to study on “the influences of Job characteristics and perceived organization support affect to adjustment and performance of employee: a case study of Siam Commercial Bank in Nonthaburi province.” Research objective was to study on the influences of Job characteristics affect to adjustment of employee the influences of perceived organization support affect to adjustment of employee and the influences of employee adjustment affect to performance of employee. Questionnaire was used as the tool for data collection from 255 samples. Data analysis was to seek for the relationship between variables using CFA and hypotheses testing via Structural Equation Modeling (SEM). It was found from the results that Job characteristics perceived organization support and employee adjustment had p-value that lesser than 0.05. Therefore this can be summed that work attributes and perceived organization support had the positive influences toward employee adjustment. In addition the employee adjustment had positive relationship with employee performance. According to the results organization leader shall foresee the significance of work assignment and supporting system to motivate for work inspiration. It was to form the internal motivation positive thinking and attitude to boost up the team spirit. This would result on creativity and novel things. Moreover it would consider to take good care on the needs and differences of each person to promote for good relationship and work support or development for person to achieve their own and mutual goals.

The objects of this research were (1) to study Third-Year Students’ stress at Faculty of Business Administration Rajamangala University of Technology Phra Nakhon. In Overall and each of four aspects: learning management study skills learning environment and relationship with classmate. (2) To compare stress of Third – Year Students Stress at Faculty of Business Administration. In overall and each aspect classified by gender major group grade point average (GPA) place of birth family economic status the inter personal relationship between student and parents child. The simple consisted of 439 Third – Year Students Stress at Faculty of Business Administration. The statistics used for analysis the data were frequency percentage mean standard deviation t-test one way analysis of variance and LSD. The result of the study revealed that: 1. Male and female students had significant different of stress on relationship with friends at .05 level. 2. Students with different major group had significant different on overall stress at .05 level. 3. Students with different grade point average (GPA) had significant different of stress on relationship with friends at .05 level. 4. Students with different family economic status had no different of stress. 5. Students with different place of birth had no different of stress. 6. Students with different interpersonal relationship patterns had no different of stress. 7. Students whose parents had different child rearing styles had different stress in learning management study skills and learning environment significant at .05 level.

The purposes of this research were 1) study the level of perceived usefulness perceived ease of use attitude towards social media and using social media of the elderly people in Bangkok 2) compare the use of social media for the elderly people classified by personal factors and 3) analyze the factors related to the use of social media for the elderly people in Bangkok. The quantitative approaches were applied by using questionnaire for data collection. The research samples were 320 elderly people in Bangkok. Descriptive and inference statistics were used; arithmetic mean standard deviation t-test One-Way ANOVA and Pearson correlation coefficient. The results were found that the results were found that the level of perceived usefulness perceived ease of use in social media were at a medium level (𝑥𝑥̅= 3.48 𝑥𝑥̅= 2.95). The elderlys attitude towards social media and using social media were at a high level (𝑥𝑥̅= 3.65 𝑥𝑥̅= 3.54). The hypothesis test revealed that: 1) the differences of age educational level and average monthly income affect the social media use of the elderly people differently was significant. 2) The perceived usefulness perceived ease of use and attitude towards social media were significant positively related to using social media of the elderly people in Bangkok.