sustainability; case study of an anonymous revenue office in Bangkok Region by using In-depth interview technique participative observation and open-ended questionnaire. The participants in the interview process consists of management superintendents and operators totaling 22 persons. The results show that there is a harmonization in each operational level of the organization and comply with the three objectives of risk management under COSO approach. However there is a lack of a measurement of successful level Evaluation to strategic planning and clear hedging guidelines under COSO - ERM in order to build concrete sustainability for the organization. In this study the author has proposed conceptual framework about factors affecting the effectiveness of risk management for organization sustainability to be tested in the future.

The survey research aimed to: 1) study the behaviors of self-directed learning; 2) compare levels of self-directed learning behaviors which is classified by personal status; and 3) study guidelines for self-directed learning. The subject obtained through stratified random sampling consisted of 319 first-fourth year undergraduates of the Faculty of Home Economics Technology Rajamangala University of Technology Phra Nakhon. The research tool was a questionnaire. The frequency percentage mean standard deviation t-test and ANOVA were used for data analysis and hypothesis testing. The results were as follows: 1. The overall level of students’ behaviors for self-directed learning was high (X = 3.74; S.D.= 0.74) that were self-evaluation competency (X = 3.89; S.D.= 0.74) self-management competency (X = 3.75; S.D.=0.76) self-learning competency (X = 3.74; S.D.=0.70) self-searching competency (X = 3.72; S.D.=0.72) and characteristics of self-directed learners (X = 3.59; S.D.=0.77) respectively. 2. There was no difference of self-directed learning behaviors when genders and educational levels were considered. In contrast there were statistically significant difference at 0.05 when academic performance was considered. 3. The overall level of students’ opinions on guidelines for self-directed learning was high (X = 3.51;S.D.= 0.85) self-directed was academic matter (X = 3.74; S.D.=0.76) physical matter (X = 3.41 ; S.D.=0.93) management (X = 3.40; S.D.=0.87) respectively.

The purposes of the study were to 1) investigate opinions towards the personnel development activity model 2) explore opinions towards the personnel development and 3) examine the personnel development activity model towards Bangkok Central Crown Property Bureau personnel capacity development. The samples of the study were 330 employees working at Bangkok Central Crown Property Bureau selected by proportional stratified random sampling. The data collected were analyzed by the percentage distribution mean and standard deviation; and t-test F-test and multiple regression analysis resulted at 0.05 statistical significance. The results revealed that most of the samples were single females ranging from 31 to 40 years of age holding bachelor degrees. Their average income salaries were 20001 to 30000 Baht. They were working in practical and administrative operational positions and had been working for five to ten years. In general most of the participants reflected that the personnel development activity model which included administrative activities training activities professional planning activities and teamwork activities had high impact on the personnel capacity development. It was also found that personal factors concerning differences on the employee’ age education status tenure range position resulted in different capacity development outcome. In addition most of the participants revealed that the personnel development activity model which included administrative activities training activities professional planning activities and teamwork activities had influence on the personnel capacity development.

The purpose of this study was developing of jackfruit seeds for food production. Experiments consisted of marketing snacks food from cereal base and then studing physical analysis and consumer acceptability indicated of products. Result showed that physical and chemical analysis of jackfruit seeds as follows : Aw =0.99 ± 0.00 L* a* b* value 79.45 ± 0.01 0.04 ± 0.03 and 16.97 ± 0.74 respectively and percentage of moisture content 70.43 ± 0.07. The best formula of jackfruit seeds crispy mixed thai spicy was replaced with 100% jackfruit seeds. Product have brown gold colour be similar to product in markets low moisture food. The percentage of protein content 1.34 ± 0.07 fat content 1.20 ± 0.060 and crude fiber content 3.20 ± 0.17. The shelf life meagerly 2 months and consumer acceptability like moderately product. The best formula of jackfruit seeds with peeled mung bean in an instant kanom look-chub with 100% jackfruit seeds. Product have bright yellow colour be similar to product in markets. The percentage of moisture content 5.02 ± 0.05 protein content 0.82 ± 0.01 fat content 4.75 ± 0.03 crude fiber content 6.76 ± 0.76 ash content 2.04 ± 0.01 and carbohydrate content 80.61 ± 0.70. The shelf life meagerly 3 weeks and consumer acceptability like very much product. The best formula was jackfruit flour instead wheat flour in an instant crape powder product with 100% jackfruit seeds. Product have bright yellow colour. The percentage of moisture content 3.81 ± 0.09 protein content 0.74 ± 0.01 fat content 0.45 ± 0.02 crude fiber content 1.96 ± 0.57 ash content 5.69 ± 0.24 and carbohydrate content 87.33 ± 0.62. The shelf life meagerly 2 weeks and consumer acceptability like very much product. The best formula was cereal bar of jackfruit seeds product with 100% jackfruit seeds. Product have bright yellow colour Aw = 0.15 ± 0.01. and percentage of moisture content 1.95 ± 0.05. The shelf life meagerly 2 weeks and consumer acceptability like very much product.

The research aims to study the factors affecting on volume and audit quality of Thai auditor by using empirical research. The population and sample in the research are the CPAs in Bangkok. The research tool are questionnaire with completed response totaling 157 units constituting 21.48% of response rate. The results show that factor that has positive affect with volume of auditing is type of audit office (t = 8.340***) and control variable is experience in auditing task (t = 3.399***) at significant level (α) < 0.001 ; whilst the factors that have negative affect with audit quality are competitive condition in auditing market (t = -2.420*) and volume of auditing tasks (t = -2.227*) at significant level (α) < 0.05. And the characteristics of auditors has a positive effect on audit quality (t = 11.964***) at significant level (α) < 0.001