This research aims to study the acceptance of financial transactions among the elderly people in Bangkok metropolitan classified by personal factors the features of mobile banking applications and the attitudes of using services of mobile banking applications that related to the acceptance of financial transactions of the elderly people in Bangkok metropolitan. The samples used in this research were 400 elderly people living in Bangkok metropolitan. Data were analyzed using descriptive statistics namely frequency percentage mean and standard deviation; and inferential statistics namely independent sample t-test One-Way ANOVA and Pearson’s correlation coefficient. The results were found that the overall acceptance of mobile banking applications was at a high level and when considering the acceptance in sub levels the intention to use mobile banking continuously in both the present and the future was accepted in the highest score followed by suggesting others to use the mobile banking application. The hypothesis test revealed that: 1) the differences of age educational level income and experience of using mobile banking applications differently affect the level of acceptance on using a financial transaction on mobile banking applications: 2) the features of mobile banking application in the gained benefits the ease of features in mobile banking applications and confidence are positively correlated with the overall acceptance of the usage of mobile banking applications: 3) the attitudes towards the use of knowledge-based mobile banking applications value/social influence and service usage behavior are positively correlated with the acceptance of mobile banking applications in both overall and sub-issues. For suggestion of further research the development of mobile banking applications enabling more elderly people to turn to use the service may need to consider different sample groups such as various educational levels. The features of the mobile banking application must be beneficial to the elderly people because it was the most correlated factor in building confidence of elderly people deciding to use mobile banking applications. In terms of attitude the Mobile Banking Application service providers need to further study the elderly people behavior in using mobile banking applications to improve the services to be the most appropriate services. Related agencies and government agencies can use the research results as a guideline for policymaking or strategic planning in designing suitable government services for the elderly people to receive better welfare that supports the entry into Thailands aging society.

Teaching and learning in the 21st century is not as focused on lecture notes as in the past. Students must listen to the teacher and answer exactly as the teacher teaches but emphasizes as the instructor is a coach or a facilitator is not a teacher that teaches only and must be organized Learning for change (Transformative Learning) is learning to make changes within oneself including worldview affective attributes cognitive attributes and behaviors (psychomotor attributes) is to change dramatically complete in all aspects it is a change known as the Holistic Change” (Thitirat Raksasri 2019). Learning with digital technology is considered a learning style suitable for the new generation. Because it is a model that can use technology to be useful in teaching and learning both inside and outside the classroom. Result in new learning styles such as massive open online courses (MOOCs) or other learning channels such as video computer games social media and audio media (OKMD 2019). It is therefore a good opportunity for students to be able to choose a learning style that is suitable for themselves. According to a study by Jiratan Prayaruwong (2019). It was found that learning English using digital media technology allows learners to develop and develop proficiency in English. It can be used to study and search for knowledge and information by oneself in the 21st century and achieve complete and effective lifelong learning skills. Therefore teaching and learning English integrated with digital technology and practical training it is a suitable idea for the development of English communication skills of Thai youth in the 21st century and in line with the education reform policy the national strategy for the development and enhancement of human resource capacity of Thailand at present (Nattaphon Teepsuwan 2019).

Sufficient and sustainable well-being of all Thai citizens has been the main government’s objective for national development. Whether it is about the good health of the people or the countrys economy. The main goal of the government is always to assure that everyone can live happily without torment no matter which state in life they are; working or retired everyone has to be able to live comfortably. That is why the government allocates state welfare to the people continually throughout many forms such as 30 baht for all medical care & treatment project which involves the treatment of all diseases for all Thais. And the living allowance for the elderly etc. These things that the government gives to the people for their well-being are good solution. But it would not be good if the allocated budget has to increase every year due to the number of the retirement age population that has increased more and more over the years and causing the government’s initial projects to cross way the actual needs. Despite the governments policy to support the elderly in reality of the welfare of the state to care for the elderly seems to be quite inadequate. Some says that it is not enough for sustenance and claim that the elderly pension do not meet the actual expenses in their everyday life. To summarize many have agreed that the support for the elderly is too little in most peoples eyes. So it is only logic to focus in finding the real need of the living for the elderly population. At present it can be seen that the elderly population is increasing but they are still unable to sustain themselves. There is also a problem with managing their life plan in retirement to be effective and sustainable because most of the population still lack in knowledge and understanding for effective preparation for retirement and causing some people to feel that they do not have enough support regardless of whether government agencies provide state welfare or not. In this research the researcher studied the sustainable management planning for retirement: a case study of the Chet Samian community Photharam District Ratchaburi Province. The researcher uses survey research which applies quantitative research methods. (Quantitative Research Method) using the Chi-square test method and the sample in this research is the population of working age group aged 25-59 years living in Chet Samian community Photharam district Ratchaburi province. A total of 400 people were aimed at the following research objectives: 1) To study the attitudes and behaviors of life management of people in retirement age by considering the sample group working age between 25-59 years old. 2) To find ways to promote sustainable planning for life after retirement and 3) To study the problems that occur before and after retirement by considering the sample group working age between 25-59 years old. After the researcher has collected the data and used it for analysis. The researcher found that most of the personal data of the sample population were female aged between 30-40 years single no children bachelors degree with income less than 15000 baht being a civil servant/state enterprise employee. Their intention after retirement is to run a personal business currently living with family (husband/wife/children) and intends to continue living with family (husband/wife/children) after retirement equal proportions between homeowners and residents most of them dont have credit cards. In addition the researcher also found that female aged between 25 - 29 years single bachelors degree with income less than 15000 baht is a government official/state enterprise employee has intention after retirement that they will run a personal business currently living with family (husband/wife/children) and intends to continue living with family

The objectives of this research seek to desired factors for established of model on innovative development of logistics management 5.0 to increased competitiveness of local herb product and local economic development. Theoretically the future research method using Delphi Technique approached to consensus from is purposive key informants. Who were relevance experts involving three rounds of in-depth interviews and questionnaire and the descriptive statistics included median and interquartile range (IR) were used to analyses Delphi consensus. The research findings indicated that demand chain factors consisted of 1) innovative development of customer engagement 2) innovative development of customer services 3) innovative development of customer responses and 4) innovative of manufacturing flow management. It combined with supply chain factors consisted of 1) innovative development of adaption 2) innovative development of value engineering 3) innovative development of value chain for logistics management and 4) innovative development of strategic alliance. Ultimately this above research results can be using to established model of innovative development of logistics 5.0 management to increase competitiveness of local herb products and grassroot economics development. (husband/wife/children) after retirement most of them do not have credit cards is the same sample group that has the highest level of planning for life after retirement. However the researcher tested the hypothesis and found that the majority of people are aware of the rise of an aging society and has increased investments before retirement age. Relying on government’s policy for the elderly is no longer the real answer for the people as working age groups are well prepared to plan and manage their retirement living. Moreover the educational level of the sample population is related to financial education and investment to prepare for retirement. Lastly the researcher found that working age people still need a lot of support for knowledge about sustainable retirement life management.

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.