This research aims to study the acceptance of financial transactions among the elderly people in Bangkok metropolitan classified by personal factors the features of mobile banking applications and the attitudes of using services of mobile banking applications that related to the acceptance of financial transactions of the elderly people in Bangkok metropolitan. The samples used in this research were 400 elderly people living in Bangkok metropolitan. Data were analyzed using descriptive statistics namely frequency percentage mean and standard deviation; and inferential statistics namely independent sample t-test One-Way ANOVA and Pearson’s correlation coefficient. The results were found that the overall acceptance of mobile banking applications was at a high level and when considering the acceptance in sub levels the intention to use mobile banking continuously in both the present and the future was accepted in the highest score followed by suggesting others to use the mobile banking application. The hypothesis test revealed that: 1) the differences of age educational level income and experience of using mobile banking applications differently affect the level of acceptance on using a financial transaction on mobile banking applications: 2) the features of mobile banking application in the gained benefits the ease of features in mobile banking applications and confidence are positively correlated with the overall acceptance of the usage of mobile banking applications: 3) the attitudes towards the use of knowledge-based mobile banking applications value/social influence and service usage behavior are positively correlated with the acceptance of mobile banking applications in both overall and sub-issues. For suggestion of further research the development of mobile banking applications enabling more elderly people to turn to use the service may need to consider different sample groups such as various educational levels. The features of the mobile banking application must be beneficial to the elderly people because it was the most correlated factor in building confidence of elderly people deciding to use mobile banking applications. In terms of attitude the Mobile Banking Application service providers need to further study the elderly people behavior in using mobile banking applications to improve the services to be the most appropriate services. Related agencies and government agencies can use the research results as a guideline for policymaking or strategic planning in designing suitable government services for the elderly people to receive better welfare that supports the entry into Thailands aging society.

This research aims to for the development of an automated message response system using the LINE bot program for supporting information technology work. For supporting the reporting of computer problems the Internet the use of audiovisual equipment within the Faculty of Business Administration. Including basic troubleshooting for users. The results showed that developing an automated message response system using the LINE bot program. For IT support the use of Line Bot by using Line to report problems enables better interaction between users and device administrators. Allows users to be aware of basic solutions. Which is also a convenient and quick way to report problems save cost because within the area of the Faculty of Business Administration Rajamangala University of Technology Phra Nakhon has full internet service that the lecturer and staff can connect internet at all times.

The objectives of this research seek to desired factors for established of model on innovative development of logistics management 5.0 to increased competitiveness of local herb product and local economic development. Theoretically the future research method using Delphi Technique approached to consensus from is purposive key informants. Who were relevance experts involving three rounds of in-depth interviews and questionnaire and the descriptive statistics included median and interquartile range (IR) were used to analyses Delphi consensus. The research findings indicated that demand chain factors consisted of 1) innovative development of customer engagement 2) innovative development of customer services 3) innovative development of customer responses and 4) innovative of manufacturing flow management. It combined with supply chain factors consisted of 1) innovative development of adaption 2) innovative development of value engineering 3) innovative development of value chain for logistics management and 4) innovative development of strategic alliance. Ultimately this above research results can be using to established model of innovative development of logistics 5.0 management to increase competitiveness of local herb products and grassroot economics development. (husband/wife/children) after retirement most of them do not have credit cards is the same sample group that has the highest level of planning for life after retirement. However the researcher tested the hypothesis and found that the majority of people are aware of the rise of an aging society and has increased investments before retirement age. Relying on government’s policy for the elderly is no longer the real answer for the people as working age groups are well prepared to plan and manage their retirement living. Moreover the educational level of the sample population is related to financial education and investment to prepare for retirement. Lastly the researcher found that working age people still need a lot of support for knowledge about sustainable retirement life management.

The purpose of the study was set to analyze the current situation of the competency of accountants model of small and micro community enterprise of central region in 2030. The study was examined through the perspective of a group of experts scrutinizing future feasibility the competency of accountants of small and micro community enterprise of central region in 2030. The data were examined by delphi techniques with the data collected through the interviews and questionnaires from three different data collections. The data analysis was completed using median and consistency then confirmed the result with by the interquartile range calculation. It was found that the key components included 1. Intelligence Quotient 2. Resilience Intelligence 3. Moral Intelligence 4. Creative Intelligence and digital Intelligence of future forms of the competency of accountants model of small and micro community enterprise of central region in 2030 as examined and approved by the experts in all four skills for the feasibility of the future application.

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