The objectives of this research were to study decision to select service and need of marketing mix factor of Koun Indy Restaurant ‘s customers. The sample used in this study was consumers who used their services of Koun Indy Restaurant both branches 1) Muang Thong Thani Branch 2) Samsen Branch. The sample selection methods by stratified random sampling of 217 people. Found that in this group. The consumer division Muang Thong Thani Branch share of 39 percentages. And Samsen Branch share of 61 percentages. The instrument used for data collection is a multiple choice questionnaire and likert scale questionnaire. Data was collected during the month of January 2558 from monday to sunday from 11.00 to 20.00. The data were analyzed using Descriptive statistics of frequency percentage points on average and standard deviation It was found that most of the sample group were female age from 21 – 30 years working in private companies living in condominium and the duration of the trip to the store was 30 -60 minutes. The decision to use the services friends are individuals who have contributed to the decision to use most services. The date for the service is uncertain. by using the service during 16:31 to 19:30. This was a period of 2-3 people about 1-2 times a month. And popular Koun Indy Restaurant review in a tight exocrine occasion. The marketing mix factors that influence the decision to use the service of Koun Indy Restaurant found of consumers are demanding the marketing mix. The level of demand in all aspects including product price place and marketing promotion.

This study was aimed to investigate problems and obstacles of 30 Royal Aide De Camp Department officers’ disbursement. The questionnaire was administered as the instrument for collecting data which were analyzed by the frequency distribution percentage distribution standard deviation t-test and One – Way ANOVA. In case of 0.05 statistical differences was found Least Significant Different method was applied to verify each pair. The results of the study revealed that most officers were males ranging between 31 to 40 years old and held bachelor’s degrees. They were responsible for the disbursement as administrative clerks with at least 15 years work experience. In terms of their opinions towards the disbursement they demonstrated in the average level. When examining each item the disbursement was still lack of notifying its processes such as paying reporting verifying informing since these are complicated orders. In addition payments were done through cash and checks; therefore executives or officers involving need to provide trainings or excursions in order to speed up the disbursement processes to obtain good understanding and problem solving skills to increase work efficiency and other necessary work experiences from other related work places.

The objective of this research was to explore factors affecting the selection of property plant and equipment revaluation influencing discretionary accruals of listed companies in real estate and construction sector in Stock Exchange of Thailand during the period of 2011 - 2013. Data were collected from 294 samples and analyzed by logistic regression analysis and t-test in order to test the hypothesis. The results revealed that debt and property investment ratios affected the selection of revaluation accounting policies. Furthermore the research revealed that sample firms selecting property plant and equipment revaluation had significantly higher discretionary accruals than those firms who applied cost method at 0.05 significant level of statistics.

The objectives of this research were to compare property accounting policy regarding Agricultural Land Reform Fund with Thai Accounting Standard (TAS) in terms of property plant and equipment investment property and inventories; and to investigate the suitability to administer the property accounting policy and the implementation impact resulting on financial ratio. Data were collected from secondary sources including Thai Accounting Standard annual reports and financial statements of Agricultural Land Reform Fund dated back from 2009 to 2013. The data were analyzed and descriptive statistics were applied.

The purpose of the study was to scrutinize patterns and levels of environmental accounting disclosure of listed companies in eight industries in the Stock Exchange of Thailand. The research applied documentary research methodology and descriptive statistics including percentage distribution and Correlation analysis using Chi – Square at Statistical significance at the 0.05 level. The results of the study showed that five among eight industries including agro- and food industry consumer goods industry industrial goods industry real estate and construction industry and resources industry disclosed their environmental accountings at level 2; specific but not quantitatively measurable. However each company paid the highest attention to the environmental management systems because of its prominent requirements. As for the other three industries which were finance industry service industry and technology industry disclosed their environmental accountings at level 0; no environmental accountings disclosure since they paid limited interest to the environmental accounting during 2009 and 2012. In terms of the relationship between the entrepreneur and the environmental accounting disclosure it was found that the entrepreneur’s five aspects such as the business operational period paid paid-up registered capital total assets total liabilities and total revenues were significantly related at the disclosed level of 0-3.