The purpose of this research is to study the relationship between spiritual intelligence and competencies of Thai professional accountants. Questionnaires were collected from 401 Thai professional accountants who attended the training with the Federation of Accounting Professions under the Royal Patronage of His Majesty the King. This research used partial least squares structural equation modeling (PLS-SEM) to study the relationship between spiritual intelligence and competencies of Thai professional accountants through the mediating variables including role of work-life balance work stress self-efficacy and job satisfaction. The results showed that spiritual intelligence has a positive relationship in statistical significant with competencies of Thai professional accountants which can be explained by the role of self-efficacy and job satisfaction. Except for work-life balance and work-stress they are 2 of 4 variables that do not have any positive relationship in statistical significant with spiritual intelligence. Furthermore the results showed that competencies of Thai professional accountants have positive relationship in statistical significant with job performance. This research is the first study that provides empirical evidence about the relationship between spiritual intelligence and competencies of Thai professional accountants. This study helped to confirm previous studies about the relationship between spiritual intelligence and competencies in personnel in the organization again. We will be able to used as a guideline for developing competencies with spiritual intelligence for Thai professional accountants. Furthermore we will obtain new knowledge for educational institutions in Thailand at various levels in opening relevant courses in order to prepare students to be professional accountants in the needs of organizations and ASEAN. They can confidently adjust to be professional accountants in accordance with the standards increase job performance in the era 4.0 with confidence and sustainability.

The purpose of this project is to design and tailor a multi-purpose artificial fur coat for women and to evaluate the satisfaction of a multi-purpose artificial fur coat for women consisting of a long fiber artificial fur coat. And two short fiber artificial fur coats. Asked about the satisfaction with the versatile artificial fur coat for students of Rajamangala University of Technology Phra Nakhon. Faculty of Textile and Fashion Design Department of Clothing Technology Between grade 1-4 number 40 statistics using frequency values percentage values mean standard deviation The results of the study of two sets of versatile fur coats for women namely long-fiber artificial fur coats and short-fiber artificial fur coats were found in 40 respondents. On each side it was found that in the form of both products the design was at the highest level with an average of 4.60 and the suitability of the product was at the highest level with an average of 4.55 respectively. The overall picture of the product is at the highest level with an average of 4.60. The use is at a high level with an average of 4.35 and the ease of use is at a high level with an average of 4.13 respectively. Summary of the evaluation results of the two products short fiber artificial fur coats are more popular as follows. The beauty and modernity is at a high level with an average value of 4.58. The type of fabric and the surface is at a high level with an average of 4.45 and the use of finishing materials is at a high level with an average of 4.45 respectively and a long fiber artificial fur coat The beauty and modernity is at a high level with an average value of 4.45. The use of finishing materials is at a high level with an average of 4.30 and the type of fabric and the surface is at a high level with an average of 4.20 respectively.

This study aims to investigate on the adjustment of texture and indigo dye using natural substance on Sisal fibre. Temperature time period conditions of texture adjustment process and ombre dying techniques on braided Sisal fibre are used as focal factors of the study. To elaborate further the proper condition to alter braided Sisal fibre is by using softening agent and Surfactant each for 5 grams per litre at the temperature of 50 degree Celsius for 30 minutes as a result the tensile strength of the processed fibre has been reduced compared to the pre-processed ones. After the adjustment process the fabric will be dyed in natural indigo dye with 5 distinctive pigment concentrations of 20 30 40 100 and 200 grams per litre respectively. The colour fastness to washing is at good to high level while artificial light fastness is at an excellent level (level 8). The colour fastness to rubbing under dry condition of the deepest pigment (of 200 grams per litre) indigo-dyed braided Sisal fibre simmered with Sodium Hydroxide and boiled with softening agent and Surfactant is at low level and the colour fastness to rubbing under wet condition of the deepest pigment (of 200 grams per litre) indigo-dyed braided Sisal fibre simmered in Sodium Hydroxide and boiled with softening agent and Surfactant is relatively low to average. Thus it indicates that the softening agent could adjust Sisal fibre and its texture to be smoother and natural indigo dye could be adapted to dying Sisal textile as well.

The performance investigations of subcritical ORC supercritical ORC and trilateral Rankine cycle (TLC) power plants with the heat source temperatures of 210-250°C were conducted and compared in this study. Several working fluids were evaluated. A MATLAB code was developed and used in this study. The thermodynamic properties of the working fluids were calculated by using NIST REFPROP program. The justification of the code was validated with a result taken from the literature. The optimal operating conditions were searched using the golden-section technique. The maximum net output power of 141.72 kW was obtained when using the supercritical ORC plant with R141b as its working fluid and the heat source temperature was at 250°C. The corresponding cycle efficiency was 16.25%. When using the subcritical plant at the same heat source temperature the maximum net output power of 133.40 kW and cycle efficiency of 15.70% are obtained when pentane is used as the working fluid. Furthermore the net output power of 133.82 kW and cycle efficiency of 14.90% are obtained when using R141b as the working fluid in the TLC power plant. According to the off-design simulations an appropriate adjustment of the working fluid flow rate can mitigate the variation of the net output power.

The solar chimney power plant (SCPP) has been proposed as a promising alternative power plant. According to the literature the chimney for commercial-scale SCPPs should be about 1 km high. The construction of these tall chimneys is very challenging and the construction cost is enormous. The sloped solar chimney power plant (SSCPP) is a variation of the SCPP. One of the SSCPP’s prominent feature is that its collector is sloped and then its chimney can be shorter than that of the SCPP. This leads to a lower investment cost of SSCPPs compared with that of SCPPs. Also previous studies show that the industrial waste heat potential of Thailand is considerable and should be investigated. As a result this study developed a mathematical model for designing a sloped solar chimney power plant powered by industrial waste heat (SSCPP-WH). The model was justified by validation using experimental data. Then several SSCPPs with different geometrical dimensions were simulated to determine a proper dimension that has the lowest levelized cost of electricity (LCOE). It was found that the LCOE is about 0.14 USD/kWh the payback period is about 11 years system efficiency of 1.3% and collector efficiency of 36%. for an SSCPP-WH with a collector area of 49000 m2 chimney height of 45m flow area ratio between solar collector inlet and solar collector outlet (AR12) of 14 and waste heat of 10 MW. It was also found that the payback period of SSCPP with no supplied waste heat is lower than that of some SSCPP-WHs. To make sure that the payback period for the SSCPP-WH is faster than that of SSCPP with no waste heat a ratio of the supplied waste heat to the absorbed solar energy of the SSCPP-WH must be greater than 0.34.