The objective of this research was to explore factors affecting the selection of property plant and equipment revaluation influencing discretionary accruals of listed companies in real estate and construction sector in Stock Exchange of Thailand during the period of 2011 - 2013. Data were collected from 294 samples and analyzed by logistic regression analysis and t-test in order to test the hypothesis. The results revealed that debt and property investment ratios affected the selection of revaluation accounting policies. Furthermore the research revealed that sample firms selecting property plant and equipment revaluation had significantly higher discretionary accruals than those firms who applied cost method at 0.05 significant level of statistics.

This research aim to study process methods of the operation of pig farmer know ledge and understanding in application of accounting software of pig farmer group. Analing of problems and obstacles and factors that lead to success (success factor) of using accounting software. Sample are willing to give (provide) accounting information and apply for accounting software found that process method of the operation of pig farmer by chosen the healthy breeder and sire. After that take the breeder and sire which are selected to mating take care and nurturing of the 4 months pregnant breeder. After the birth of pigs take it to pigsty for 25 days. After that move them to the fist sty for 30 days and move them the second stay for 95 – 100 days. The application of accounting software could save data and evaluate from financial report and more convenience farter it suitable (collect) for decision making on time and valuable. Problem and obstacle are 1)Lack of knowledge to pig farmers about basic knowledge of computer. 2) The limitation of software is complicated The suggestion of this research is should be trained personnel to achieve specialization.

The purpose of this study was to study and compare The Learning Problem of Student in faculty of business administration at Rajamangala University of Technology Phra Nakhon in 5 aspects : curriculum instructional learn environment instructors and students . The student were classified by gender educational background major subjects student achievement and time of study. The samples in this research were 200 students. The 82 item questionnaires of Likerts rating scales was used as the research instrument. Percentage mean standard deviation t -test for independent sample F -test and LSD analysis were statistical method to analyze data. The results were as follows: 1.The Learning Problem of Student all aspects were in the low levels that learn environment the highest while instructional curriculum instructors and students was in the second rank. 2.There was significant difference for the learning problem of student in curriculum and learn environment at the 0.05 level among students in different gender. 3.There was significant difference for the learning problem of student in students at the 0.05 level among stUdents in different educational background and student achievement. 4.There was significant difference for the learning problem of student in instructional learn environment instructors and all aspects at the 0.05 level among students in different time of study. 5.There was significant difference for the learning problem of student in curriculum instructional learn environment instructors and all aspects at the 0.05 level among students in different major subjects.