The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.

The purposes of the research were to study 1) personal factors of the academic staff at Rajamangala University of Technology Phra Nakhon (RMUTP) 2) fresh-coffee consumption behavior of the academic staff at RMUTP and 3) relationship between personal factors and fresh-coffee consumption behavior of the academic staff at RMUTP. The sample group consisted of 237 academic freshcoffee consuming personnels The instrument was a questionnaire. Frequency percentage mean standard deviation Chi-square and Phi correlation were used in data analysis via computer program. The results of the study indicated that 1) majority of the samples were female aged between 41-45. Most of them were master’s degree holding instructors with 25001-30000 baht monthly income; 2) most of the staff consumed approximately 4-5 glasses of freshly-brewed coffee weekly spending 41-50 baht per glass. Most purchased the fresh-coffee from a coffee booth or a coffee corner from 09.01-12.00 in the morning. Most of the samples preferred to drink iced (cold) fresh-coffee which had bitter sweet rich taste. Milk was once in a while added. Moreover they liked to drink fresh-coffee together with something sweet such as cake bread and pie; and 3) concerning the relationship between personal factors of academic staff at RMUTP it was found that age work status education level faculty and average monthly income had a statistically significant correlation at the level of 0.5 with the consumption behavior. None of the gender was found.

This research is the study and development of the information system for managing resources and database by focusing on the workload academic teacher (WAT) systems for the teachers worked on the Faculty of Science and Technology Rajamangala University of Technology Phra Nakhon. The main objective was to develop the WAT systems based on the web-based application (web application) and to evaluate the effectiveness and to assess user satisfaction with WAT systems. The WAT systems were also performed based on the system development life cycle (SDLC) and requirements gathering analysis of existing systems with the paper-based managements to new systems for use in the electronic managements. The evaluation of efficiency of the WAT systems was performed by the information technologists for the functionality of WAT systems resulting in the average satisfaction score is 4.36 with the standard deviation of 0.54. As the same experts the satisfaction of usability such as login procedure choosing the workload issues to easy document upload and filledforms performances etc. resulting in the average satisfaction score is 4.29 with the standard deviation of 0.55. These results provided the high level of experts’ satisfaction. After improving the WAT systems the functionality and the usability of systems were evaluated by usage teachers. It was found that the average satisfaction score of the functionality is 4.21 with the standard deviation of 0.67 and the usability is 3.56 with the standard deviation of 0.96 (n=15). It can be implied that the WAT systems can be applied to practical and responsive to the needs of users.

Changing in the present era led Rajamangala University of Technology Phra Nakhon needed to emphasize on its policies to comply with the national policy related to the creative ideas for the development of innovations internet learning forming Smart Farmer & Smart Startup and the specialist labors. Thus this was for the Thai society to step into the “innovation driven economy.” In response to the national policy it aimed at the university development toward basic changes in persons and organization adjustment to become university 4.0 together with the academic line to answer for the needs of problem solution and develop to become equivalent with other universities. According to this significance the researcher interested to study on the relationship among transformational leadership the follower’s adjustment and the follower’s performance. The research objectives were 1) to study on the relationship between the transformational leadership and the follower’s adjustment and; 2) to study on the relationship between the follower’s adjustment and the follower’s performance. Thus this would be used as the guideline to develop the administrative tasks in the organization and any units for the effectiveness and efficiency. This quantitative research adopted questionnaire as the research instrument. Data was collected from 270 samples. Data analysis was done through the use of CFA to seek for the relationship of the variables and the hypotheses were tested by the Structural Equation Modeling: SEM. The result of the research shows that transformational leadership with ideology forming inspiration intellectual stimulation and individual consideration had lesser than 5 p-value in all aspects. Thus it can be concluded that all 4 forms of the transformational leadership had the positive relationship with the follower’s adjustment while the follower’s adjustment also had the positive relationship with the follower’s performance. Therefore according to the research results the organization leader shall forsee and aware on the significance of leadership in form of leader with ideology vision ability in emotional management and good ethic motivated for the work inspiration forming attitude and stimulate the soul of followers to have creative ideas and new innovations amid the condition of changes in the present era.

The main objective of this research is to study the factors that affect the work efficiency of personnel. Faculty of Science and Technology Rajamangala University of Technology Phra Nakhon This will lead to suggestions for the development of personnel to be more efficient in their operations. Data was collected between October 2018 and September 2019 which was a survey research using a questionnaire consisting of 4 parts: 1) general information of the respondents which was demographic characteristics 2) Satisfied with the operational efficiency 3) quality of working life and 4) Other suggestions with a sample of the research as Personnel under the Faculty of Science and Technology Rajamangala University of Technology Phra Nakhon amount 50 people. Data analysis used descriptive statistics for demographic data. And use statistical methods for analysis of relevant factors and testing hypotheses. The results of the study showed that the factors of work success of the Faculty of Science and Technology personnel Rajamangala University of Technology Phra Nakhon Able to work according to the set goals Without having a backlog And proud of the work Able to solve immediate problems Which is considered to be very good therefore Faculty of Science and Technology Should focus on personnel development in the workplace In order to further improve the operational efficiency of the personnel.