A comparative study. The purpose was to study the costs and the cost of return. Comparative analysis of the difference between revenue and the cost of return breakeven Between brackish and salt water fish white snapper. This study used data from interviews with of 24 cases. The period 6% of Interest rate of study 5-year. - A study of the brackish cost per acre was 355127.00 baht Salt water 31556.34 baht cost was 850784.15 baht Salt water 788305.00 baht Income yield 1914250.00 baht. and Salt water 1908750.00 baht. the cost according to the net present value (NPV) were positive value equal 620881.68 baht Salt water 628974.65 baht and the internal rate of return (IRR) 16.95% Salt water 17.45 % with a payback period of 1 year 9 months 6 days Salt water 1year 8 months 4 days and the breakeven point is equal to 96529.25 baht Salt water 86643.80 Baht. - The salt water yield worthwhile than brackish water.

This research was aimed to study the effect of binders on cracking behavior of high strength concrete under restrained shrinkage condition. The cracking behaviors of concrete that study were cracking age in uniaxially restrained shrinkage test shrinkage rate free shrinkage crack propagation and strength of concrete. The binders used in this study were fly ash and limestone powder. The weight percentage of replacement of cement by fly ash and limestone powder were 30 and 10% respectively. The water to binder ratios was 0.35. The results indicated that the influence parameters of shrinkage cracking were type of binder amount of free shrinkage shrinkage rate and tensile creep of concrete. The use of fly ash and limestone powder could reduce free shrinkage and shrinkage rate of concrete and result in the longer cracking age than cement-only concrete. The tensile creep of cement-only concrete was higher than that of limestone powder concrete and fly ash concrete respectively

The purpose of the research was to test the effects of learning orientation and knowledge management capability on innovation excellence and export performance of furniture exporting business in Thailand. The questionnaire was used as a research instrument to collect the data from 185 managing directors of business of furniture exporting business in Thailand. The statistics used for analyzing data were multiple correlation analysis and multiple regression analysis. The results of the research showed that learning orientation had a positive significant an effect on knowledge management capability but it does not a positive and effect on innovation excellence and export performance. In addition knowledge management capability had a positive significant an effect on innovation excellence but it does not a positive significant an effect on export performance. Also innovation excellence had a positive significant an effect on export performance.

The objectives of this research were 1) study about educational achievement in financial ratio of undergraduate of Sripatum University by cooperative learning: numbered heads together. 2) compare the learning achievement in financial ratio being taught by cooperative learning: numbered heads together technique and the Traditional teaching method . The population used in the research was 80 students that enrolled in business finance on semester 1/2012. The population was divided into a control group and an experimental group. Each group contained 40 students. For data analysis mean standard deviation t-test were used. The research finding indicated that the learning achievements of students using the cooperative learning : numbered heads together technique and the traditional teaching method were at variance with statistical significance at the level of .05 whereas the learning achievement of students of the experimental group treated by cooperative learning: numbered heads together was found higher than the experimental group treated by the traditional teaching method.

The objectives of this research are to analyze the relationship between securities price and the efficiency of the account receivable management and to study the model of improving the efficiency of the account receivable management of the agricultural business group in the Stock Exchange of Thailand. The number of data which had been used in this research was 16 random companies of all 22 companies from the listed companies in the Stock Exchange of Thailand agricultural business group by using purposive sampling method. The researcher used both quantitative and descriptive analysis method by bringing the quantitative data analysis from 2006-2010 to descriptive analyzing which had compared between the selling revenue account receivable value allowance for doubtful bad debt account receivable turnover average collection period book value per share primary earnings per share and securities price. The results of analyzing are changing in the account receivable of Chiangmai Frozen Foods Pcl. Lee Pattana Pcl.; changing in the bad debt of Pak Food Pcl.; changing in the average collection period of Thai Rubber Latex Corporation (Thailand) Pcl. Pak Food Pcl.; changing in the book value per share of Pak Food Pcl. Kiang Huat Sea Gull Trading Frozen Food Asian Seafoods Pcl. Asian Seafoods Pcl.; changing in the primary earnings per share of Thai Rubber Latex Corporation (Thailand) Pcl. Thai Luxe Enterprise Pcl. Lee Pattana Pcl. and Kiang Huat Sea Gull Trading Frozen Food Asian Seafoods had related to securities price per share.