The purpose of this research was to study the characteristics of the audit committee to reduce the companys chances of receiving modified audit opinions from the audit. This study used the data from the annual reports of the companies listed on the Stock Exchange of Thailand between the year 2015 to 2018. The data used were the audit committees and modified audit opinions of 211 companies consisted of 92 industrial product companies and 119 companies in service provider category. The variable data were analyzed by using descriptive statistics and inferential statistics then the logistic regression correlation analysis Pearson correlation matrix and logistic regression analysis were used to test the hypotheses. The independent variables were audit committee characteristics consisted of the independence size number of meetings and accounting or financial expertise. The dependent variable was the modified audit opinions. The results revealed that the number of meetings of the audit committee was the only variables of the audit committee characteristics that showed a positive correlation with the modified audit opinions. There was no significant relationship between the independence of the audit committee the audit committee size the expertise in accounting or finance and the modified audit opinions. The equation of predicting the characteristics of the audit committee which is an important part of corporate governance significantly showed that it had no influence on reducing the chance that the company would receive a modified audit opinion. However the research results suggested the evidences in policy implications and operation of corporate governance in characteristics of effective audit committee. The audit committee meetings not only the numbers but also the quality of the meetings should be considered to enhance corporate governance efficacy concerning the quality of financial reports

Changes in any circumstances tended to be faster no matter on the aspect of economic social or culture. Especially changes as we had stepped into the 21st century a technology driven creative and innovative era. Therefore the organizations were unavoidably to process with changes because the former successful management and operation may be outdated and prevented the organizations to attain the goals. From this significance the researcher then interested to study on “the influences of Job characteristics and perceived organization support affect to adjustment and performance of employee: a case study of Siam Commercial Bank in Nonthaburi province.” Research objective was to study on the influences of Job characteristics affect to adjustment of employee the influences of perceived organization support affect to adjustment of employee and the influences of employee adjustment affect to performance of employee. Questionnaire was used as the tool for data collection from 255 samples. Data analysis was to seek for the relationship between variables using CFA and hypotheses testing via Structural Equation Modeling (SEM). It was found from the results that Job characteristics perceived organization support and employee adjustment had p-value that lesser than 0.05. Therefore this can be summed that work attributes and perceived organization support had the positive influences toward employee adjustment. In addition the employee adjustment had positive relationship with employee performance. According to the results organization leader shall foresee the significance of work assignment and supporting system to motivate for work inspiration. It was to form the internal motivation positive thinking and attitude to boost up the team spirit. This would result on creativity and novel things. Moreover it would consider to take good care on the needs and differences of each person to promote for good relationship and work support or development for person to achieve their own and mutual goals.

The purposes of this research were 1 ) to study the consumer demographic characteristics of creative identity cafes. 2) To study the level of factors affecting the marketing concept of creative identity cafe business service. And 3) to analyze the components of the marketing concept of the creative identity cafe business service. The sample group used in the research was a group of 4 1 0 consumers who used to use the services of creative identity cafes. This is a quantitative and qualitative research collecting data by using questionnaires and semi- structured in- depth interviews. The statistics used in data analysis were frequency percentage mean standard deviation factor analysis and content analysis. The results showed that: 1 ) the demographic characteristics of consumers of creative identity cafes found that most of the consumers who used the service were female aged between 2 0 - 2 9 years old with bachelors degree as a student with an average monthly income of about 10000 baht per month living in a family with about 3-4 people and living in a detached house. 2) Factors affecting the service marketing concept of the creative identity cafe business it was found that all 70 variables had an overall average between 3.84-4.42 indicating that consumers were focusing on this aspect at a high level. The highest variable affecting the service marketing concept of the creative identity café business was variable 67 which was the creative identity café business that was cleaned regularly followed by variable 40 found that the employees were enthusiastic to serve. The least important variable among consumers was the 8th variable which was the food and beverages variable that indicated nutritional value and 3) the components of the marketing concept of the service business of the creative identity cafe business consist of 5 components as follows: 1) Sanitary 2) Spot ( the point that is easily accessible) 3) Perceived Value 4) Aesthetic 5) Marketing. And from the results obtained from the quantitative analysis and the results of the semistructured in- depth interviews in the qualitative research the researcher has developed a marketing concept in the service of the creative identity cafe business. Its called SSPAM Model. To provide customers with services from products that are meticulously crafted and beautiful with safety and hygiene standards that are worth more than the price paid including services with convenience speed and easy access.

The purposes of this research were to 1) study marketing opportunities of Samutsakorn’s processing herbal product with betel leaf 2) present the marketing strategy of startup business in processing herbal product. with betel leaf The samples were 1) person has problem about skin and person interest for thai herbal product 2) entrepreneur of startup business about processing herbal product with betel leaf 3) farmer group grow betel tree in Samutsakorn Province. The research instruments were depth interviewing and descriptive analysis. According to the research process it found that the great market trend for Thai herbal product and increasing capability of entrepreneur of startup business about processing herbal product with betel leaf is market opportunities for processing herbal product. Moreover marketing mix strategies of processing herbal product with betel leaf consisted of product strategies price strategies place strategies promotion strategies which could be used to recommend the marketing strategies in order to meet future local and national market needs.

The objective of this research was to study the relationship between working principles. human resource management practices and the learning organization of personnel in Rajamangala University of Technology Phra Nakhon by collecting data from a sample of 360 people by using a questionnaire using descriptive and inferential statistics. Personnel of Rajamangala University of Technology Phra Nakhon used in this research study. mostly female accounted for 67.80% aged between 36 - 45 years equivalent to 34.20% Single status accounting for 64.70% had a masters degree. 48.10% have work experience between 11-20 years representing 40.30 percent and most of them are support personnel accounting for 58.60% Analyzing the relationship of working principles and human resource management practices that affect the organization of learning. In summary the implementation of the working principles of His Majesty King Bhumibol Adulyadej the Great principles of human resource management practices and learning organizations It is a challenge for management in terms of the survival of the organization. which must be integrated and applied The university has to step into the learning organization. It must start with the importance of human resources in the organization. has been developed appropriately. Because the organization relies on human resources to develop the organization. Also it must make people learn to happen. It may be learning at the individual level group level connected to the organization level. through various methods including education development training and learning by creating a learning organization as one of the heart of organizational management. Knowledge ideas and experiences are mobilized from each employee in order to integrate them for maximum benefit. and knowledge management properly and appropriately The organization will surely achieve its goals.