The topic of this research is the study of the changes of tourism maket in Thailand that has an effect on the tourists behavior. The problem concerns the decision making of tourists the information accessibility and the attitude of tourists the expectation and the satisfaction concerning Medical tourism. This qualitative research explained the tourists attitude and the creation of competitive advantage from customers perspectives as tourist in the medical tourism business. In the depth-interview of tourists the decision making process the expectation and satisfaction of customers in medical tourism were explained and measured based on the understanding of customer and the pre/post experience of the medical tourism service. The objectives of this research were to create the service repurchasing Internet information sharing and the media accessibility for tourists and perspective who would like to travel in Thailand and other related topics concerning medical tourism in Thailand. In conclusion the group of author argues that the information accessibility in this medical tourism to local and global tourists are limited and the business owners and others should play important role to effectively present the idea and concept of the medical tourism to the prospects and the existing customers in order to generate more income and gain more distribution channels. Finally the group of author identify the creation of the competitive advantage of medical tourism by reacting to the customers requests and requirements and also the information providing and accessibility throughout the media channels. Moreover creating the brand image and cooperating with government for the medical tourism theme under the government support in thecurrent national development plan would make substantially different from the existing situation for all of the players in this market.

The objectives of the research were firstly to study the process in making incense sticks product from lime skin secondly to find out the product quality from sense perceptual test and lastly to survey the product satisfaction level towards the product from the target group. The researcher studied and tried out 3 mixtures of incense stick and assigned 3 lime essential oil fragrances for 3 experts to choose the best one mixture and fragrance . The incense sticks were made and brought to inquire for the satisfaction level from 100 people. The collected data was determined and presented by frequency and percentage. And the results were as follows: 1. The experts selected the second formula mixture of lime- skin incense stick owing to less smoke simply flammable and better remain shape moreover they choose the second lemon essential oil fragrance because of sweet and lively smell. 2. The totally satisfaction on product aspect were in medium level at 53 percent. Keywords : The Development of Incense sticks Lime Skin

The research aims to study the factors affecting on volume and audit quality of Thai auditor by using empirical research. The population and sample in the research are the CPAs in Bangkok. The research tool are questionnaire with completed response totaling 157 units constituting 21.48% of response rate. The results show that factor that has positive affect with volume of auditing is type of audit office (t = 8.340***) and control variable is experience in auditing task (t = 3.399***) at significant level (α) < 0.001 ; whilst the factors that have negative affect with audit quality are competitive condition in auditing market (t = -2.420*) and volume of auditing tasks (t = -2.227*) at significant level (α) < 0.05. And the characteristics of auditors has a positive effect on audit quality (t = 11.964***) at significant level (α) < 0.001

This research aims to study and test a ceramic product in using to constructs a wall. This research is based on a previous studying to develop a ceramic product that saves the energy in the building. The early test shows the product has out door heat resisting capability and it is very user-friendly. However the test was only an early stage. The research still lack of a real life situation test and has very little feedback from the consumers. All of which are very importance to farther develop this product into a production stage. The research has 2 steps. First step to testing the heat and humidity resisting quality of the product the researcher is building four testing blocks (dimension 1x1x1 meter). Each block has different material on one of its side block 1 has brick block 2 has concrete masonry unit block 3 has autoclaved aerated concrete and block 4 has ceramic block. The other three side of each block have a heated and humidity resisting form. The researches test the following; heat energy the temperature inside the blocks and humidity inside the block. After comparing the difference between the airs inside and out-side of the blocks the block 2 with concrete masonry unit has the best humidity resisting quality and is the most user-friendly product. In the term of heat resisting block 3 with autoclaved aerated concrete perform the best. Second step to test the user-friendliness of the product the researcher found 2 groups of consumers. First group are the wall constructing expert. This group has a hard time using this product and can’t get use d to the product so they find this product to be too thin and too weak. Second group the home owner feel the product has a thinner wall and believe it’s weaker than a typical construction brick. There for they still don’t know how to use this product.