This independent study aims to compare the level of expectations on professional competencies for accountants of accounting and finance executives in the non-life insurance companies registered with the Office of Insurance Commission. The data is collected using 56 questionnaires. The samples are collected from executives in accounting and finance divisions in 115 non-life insurance companies. The data is analyzed using descriptive statistics and inferential statistics. The study results showed that the accounting and finance executives in the non-life insurance companies expect overall professional competencies for accountants in a high level. In each aspect it is also at a high level. The highest expectation is on the values ethics and professional attitudes followed by accounting professional skills and the main knowledge of professional practice. The accounting and finance executives male and female have no different expectation. However it is found that the accounting executives with different age education level job positions and experience have different expectations on professional competencies for accountants with statistical significance. Older executives with higher education higher positions and more experience have more expectations

This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed companies in the Stock Exchange of Thailand were in highest level in terms of opinions concerning internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. Regarding each aspect of the opinions the overall and individual opinions on the sustainable survival of listed companies in the Stock Exchange of Thailand were expressed at the highest level including the achievement of organizational goals related parties’ acceptance and trust and competitive advantage. Based on the relationship analysis and the impact it was found that 1 ) the qualifications of the internal auditor had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand and 2) the work performance of internal auditors had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand. In summary the qualifications and performance of internal auditors were positively related and had an impact on the sustainable survival of listed companies in the Stock Exchange of Thailand. Therefore companies should focus on internal auditors’ qualifications and work performance to make the organization more competitively advantageous and more accepted by those who got involved and able to achieve the goals which can enable the organization to succeed and survive sustainably.

The study was destined to investigate the Relationship between big 5 personality traits and information security behavior of employees at information and communication technology of a selected public organization. The population used in this study was 65 employees working in Information and Communication Technology center who responded to the questionnaire for the data collection. The statistics used for the data analysis included frequency percentage mean and standard deviations. The results of the data analysis showed that most of the respondents were females aged between 20 and 30 years old holding bachelors degrees. They had experience working government officers for five years but had been in the position for less than five years. Their highest average income was 20001 baht or more. Concerning the five personality elements the overall respondents had the highest mean of the Conscientiousness personality. Openness Agreeableness and Extraversion personality had high level of mean scores while Neuroticism personality was in moderate level. The analysis of IT use behavior showed that average password usage behavior was the highest in telling others their passwords. In case of the behavior using unwanted software programs the highest mean was relevant to the installation of antivirus firewall and protection programs used to monitor the computer usage. Regarding the deception behavior it can be found that employees were at the highest confident that they were not victims of fraud for they were only general not the targeted ones. As for social engineering attacks the highest mean fell onto the willingness to comply with the requirements or regulations set by the person with authority. Finally the behavior of being deceived online which bore the highest mean score on trusting online strangers while the relationship between the five elements of personality and the safely use of information technology. The Openness personality was correlated with unwanted software usage behavior and the Agreeable personalities as well as the Conscientiousness personality were associated with being deceived behavior.

According to the growing and highly competing of textile and apparel industry in Thailand producers has to adopt of new technology to invent new products. Antimicrobial apparel such as baby clothes socks and underwear are innovative product that has antibacterial fiber. However perception and use of such products are not very widespread so I am interested in studying the factors that affect to the buying antimicrobial apparel behaviour of the consumers living in Bangkok metropolitan by following concept of Rogers Everett (1976). This study was done by quantitative methodology with close-ended questionnaires gathering 384 sampling from consumer living in Bangkok who have bought antimicrobial apparels. Data were analysed using descriptive statistics such as frequency percentage mean standard deviation hypothesis testing was by multiple regression techniques. Independent variables are consumer characteristics innovative factors sociological and communication factor. Dependents variables are buying behavior in antimicrobial apparel of consumer under seasons price times place and frequency of buying with confidence interval of 95 percent. The results were that the buying majority were female mostly employed in private company aged between 32–38 years old with bachelor’s degrees and monthly income 20001-30000 baht. Most of buyers referred to antimicrobial apparels as they can buy as frequently as any times for all year round. Most buyers bought from department stores 3-4 times in every 3 months with the spending less than 1000 baht each time. When proving personal factors affecting consumers buying behaviour it found that consumers with different gender age and occupation have a statistically significant effect on the frequency of buying behaviour at .05 level and consumers with different incomes have have a statistically significant effect on place and frequency of buying behaviour at .05. The study has resulted in differences in purchasing behaviour such products.The buying behavior of antimicrobial apparel of consumer in Bangkok metropolitan has related to innovative factor in very low range and sociological factor in low range. Model of this relationship are Y= 0.980 + 0.274 (X1) + 0.429(X2 X1 is innovative factor X2 while is sociological factor and Y is buying behavior in antimicrobial apparel of consumer in Bangkok metropolitan. All hyprothesis testings are under statistical confident interval level of 95 percent

This research purpose is to study the relationship between good governance and the efficiency of waste reduction and the enterprise performance in the perspective of balanced scorecard. The population studied is 308 successful enterprises that received the Outstanding Corporate Governance Award from the Department of Business Development at the national and provincial levels from 2016 – 2018. The sample group is 179 entrepreneurs and enterprise employees using questionnaires as a tool for data collection. The statistics used for data analysis are percentage mean standard deviation correlation analysis and multiple regression analysis. The research results showed that good governance participation and cost effectiveness had a positive relationship with the overall enterprise performance. The moral principles had a negative relationship with the enterprise performance as a whole with statistical significance at the level of 0.01. The efficiency of waste reduction had a positive relationship with the overall business performance of the enterprise with statistical significance at the level of 0.01. The good governance accountability and efficiency in reducing waste are positively correlated with overall performance with statistical significance at the level of 0.05 and with the statistical significance at the level of 0.01 respectively