The objective of this research was to study the development of Buddhism and to analysis plurality of religitns in Cambodia. The historical and descriptive analysis was used to analyze the data. The result revealed that Theravada Buddhism has existed in Cambodia since the 〖7-8〗^th century BC. Cambodia absorbed the various Buddhist traditions along with Hindu influences. In 1863 Cambodia became a protectorate of France Buddhism had declined. Marshal Pol Pot led a military coup against prince Narodom Sihanouk (1975-1979) The Khmer Rouge carried out a radical program that included isolating the country from all foreign influences outlawing all religions. Buddhism was banned by the Khmer Rouge. Several monks were killed. Buddhism was restored after the power of Khmer Rouge lessened. It was closely controlled by the government. The minimum age for being a monk was 50. At present His Majesty King Narodom Sihamoni of the Kingdom of Cambodia emphasizes the importance of improving Buddhism education tradition arts and culture

The purpose of this article is to explain the concepts and theories involving corporate Social Responsibility (CSR) and how these theories can be put into practice in business organizations. The related theories and concepts used in this study include the stakeholder Theory Legitimacy Theory concept of Business Ethics and the concept of corporate Citizenship. In addition the study examines how the integration of CSR concepts with the Competitive Strategy theory can be used in organizations. In particularly two significant theories of competitive advantage namely the Resources Based Theory and the Market Based Theory are applied along with the theories of CSR to assess how businesses gain competitive advantage in a long run.

This research aims to study the achievement evaluation of CPD program for accountants as required the Department of Business Development. The data were collected from a sample of 200 accountants in Bangkok area who registered with the Federation of Accounting Professions using questionnaire and individual interview. The statistics used for data analysis were Percentage Mean and Standard Deviation. The research found that the respondents were mostly female half of them were 31-40 years old and over 20 years of working experiences and completed a bachelors degree in accounting mostly married status and average salary was 20001-30000 baht per month thus higher than the minimum standard (15000 baht per month). The respondents was rated to be most appropriate as a whole including Lecturer Training Method and Training Curriculum (4.28 points average). In addition the achievement was at a high level (3.84 points average). The curriculum was utilized at the moderate level (3.33 points average). Finally the knowledge utilization was utilized namely in practice 79.50 percent the knowledge transfer to the colleagues 11 percent and the others 5.00 percent and unutilized 4.50 percent.