External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally. external auditors rely on clients internal auditors. Reliance on internal auditors results in cost savings to the client. The study uses a sample of 139 external auditors. The objective of this study is to investigate the factor on the considering on the work of internal auditor of external auditor. The results of factor analysis found that a measure of group factors for five groups: 1) communication 2) competence 3) Due Professional Care 4) Audit Quality 5) expertise. The results of the multiple regression analysis indicated that external auditors consider the competence and expertise of internal auditors as very important factors affecting their reliance on work of internal auditor. While the communication. Due Professional Care and Audit Quality not affect the considering work of internal auditor of external auditor.

This research aims to study roles and relationship model of local rulers in electing President and council members of Mueangbangkhung Sub-district Administration Organization Sawankhalok District Sukhothai Province (6 September 2009). Results showed that local rulers could perform their formal role well and could conduct effective election process. In informal role most involved in determining candidates and helping candidates to win the election with their request talk clarify and direct involvement in projects and activities through membership of Sub-district Administration Organization in their village after the election. Relationship models were in forms of help and support for their associates relatives and close friends as well as facilitation and exchange of benef its. Even though competitors had been elected the relationship in work was still in forms of generosity provision of work opportunity and cooperation between local government authorities and Sub-district Administration Organization as a whole. However there is still certain separation between local and government author

Graduate Qualifications of Fashion Merchandising Technology for Thai Qualifications Framework for Higher Education was survey research within Graduate Qualifications of Faculty of Home Economics Technology for Thai Qualifications Framework for Higher Education TQF: HEd. Aims of this research were : 1) to study the qualifications of graduates for Thai Qualifications Framework for Higher Education 2) to systematize the opinion of stakeholders to curriculum and 3) to be the information to guidelines the qualifications for graduates within the Graduate Qualifications of Faculty of Home Economics Technology for Thai Qualifications Framework for Higher Education of Fashion Merchandising Technology. There was survey by questionnaires through stakeholders of this research were fourth year students organizations lecturer/CEO and parents of fourth year students in academic year 2011. This research found that the opinion of mostly stakeholders had high level within 6 domains; ethics knowledge intellect social relations and responsibility analysis skill and practical skill. The sequences of 6 domains were ethics intellect social relations and responsibility knowledge practical skill and analysis skill with average 4.45 4.37 4.24 4.23 and 4.06 respectively.

The purpose of this research was to study the resirable characteristics of Home Economics Administration program Home Economics Faculty Rajamangala’s University of Technology Phra Nakhon graduates on Thai Qualifications Framework for Higher Education aimed to investigate employers/entrepreneurs’ opinion toward graduates who they employed. These results use for guide and control the quality of the producing graduates meet the standards that specified in the Qualifications Framework for Higher Education. The subjects divided into 5 categories; were 33 of the fourth year students and graduates the workplace where 20 of the internships were practice skills 33 parents’s graduates 18 lecturers and 6 managements of Home Economics Faculty. The tools for this research were survey questionnair Rating scale and then analyzed data by use Software program were Frequency Distribution Percentage Average and Standard Deviation

This research provides the understanding of work process of apparel merchandiser. Aims of this research are to study and compare the tasks of merchandisers in each company and to use this information for curriculum development. This research and taken by quality-oriented education. Collecting data through documents and related websites explore the working process of fashion merchandisers include semi-formal interview. There are differentiates of working proess of fashion merchandiser in fashion brand and apparel industry depends on the product characteristics. There is difference of lead-time which clothing industry doesnot flexible as much as fashion brand because of production cost.There is adjustable of working process in fashion brand in order to provide appropriate product to their customers. The results from interviews with fashion merchandiser or related to fashion product manager showed that they should have knowledge of raw materials in clothing manufacture and garment.