The purposes of this study were to investigate 1) population factors 2) behavior of service users 3) opinions on marketing mix 4) compare the consumer behavior classified by their demographic factors and 5) compare their opinions on marketing mix classified by their demographic factors. The sample group of the users of badminton court of White House was 412 people who were asked to respond to a questionnaire designed to collect the research data. The data analysis applied frequency distribution tables percentage mean standard deviation and inference statistical data. It was found that the consumers decided to use the court service at White House Badminton court more than 6 times with the individual three hours of each use and with usually groups of two. Mostly reasons for using the service were for being healthy and most users brought their own equipment. They normally rented or bought the equipment and other things such as the badminton rackets socks or water at the court. The Marketing mix affecting the decision-making behavior of choosing to use the White House badminton court was the standard of the equipment for its acceptable price. In term of the distribution channel it was found that the users appreciated convenient parking facilities. For the promotion of marketing it was found that the advertisements were interesting and came in a variety of ways. In terms of People Marketing the service efficiency was found to have encouraging personality and in terms of the physical characteristics it was found that the use of the service was appropriate and the service process was quickly delivered in time.

This research aims to study the relationship between profitability including gross margin operating margin net profit margin Return on Total Assets and Return on Equity and the SET index and dividends. The information is collected from the listed companies on the Market for Alternative Investment (MAI). The data comes from the financial statements and the annual reports of 28 companies with profit with no consecutive loss for more than 3 years and a top-five maximum registered capital of each business category during 2013 – 2017 with the accounting circle starting from 1 January – 31 December of each year. The statistics used for data analysis are descriptive statistical analysis. The secondary data is analyzed in the form of arithmetic mean (Mean) Maximum Minimum and Standard Deviation to describe the characteristics of the Pearsons Correlation Coefficient Sample Analysis. The ratio that represents each group is then analyzed by Multiple Regression Analysis to find the relation with the stock price index and dividends. The results show that profitability including the profit margin Return on Total Assets and Return on Equity has the relationship with stock price index and dividend at 99% confidence level.

This research aims to 1) To analyze the situation of logistics and supply chain of healthy ready to eat meals that sold via online. 2) To study a framework of logistics and supply chain development in value added healthy ready meals that sold via online. 3) To practically benefit in making money from online business in the future which Thailand is entering the digital society according to the policy of Thailand 4.0. The researcher has a desire that this study will contribute to supporting the use of digital technology in business for creating alternatives decisions and system management together with the development of the product category. Hence this enables building long-term competitive advantage for entrepreneurs and reduces the complexity from the use of digital technology which plays a role in in Thailands infrastructure and logistics and supply chain management. In this qualitative research the study sample includes seven full-time or parttime entrepreneurs selling healthy ready meals that sold via online in Bangkok and vicinities. Data collection is conducted through interviews. The study found that the locations of six online healthy ready meals sellers are in Bangkok and one in Sumutprakarn. Four sellers provide delivery service in Bangkok and vicinities and three only in Bangkok. Six sellers provide food ordering channel via Line Application five via Facebook three via phone call two via Instagram and one via a specific food ordering application. Three sellers have more than 21 menus while two other sellers have 8-14 and 15-21 menus. There is no seller whose menus are less than 7. Most of the payment methods which six sellers provide are through bank transfer two sellers by cash and two sellers by credit/debit cards respectively. This research can be concluded based on the objectives of this research as follows. 1) Situation of popular online health products. Health-conscious consumers are becoming more interested in food consumption. The suitable calorie intakes are calculated each day and non-toxic ingredients and safe cooking methods are used. It is found that food delivered directly to consumers must have the appropriate supply chain with logistics activity management in order to be consistent with product category and consumers who are of working age that have no time to cook or eat at a restaurant. Some people think it is impossible to cook as their work is too busy. Therefore they decide to order food online for convenience while they can still take care of health. 2) In studying the framework it is important to pay attention to raw materials coordinating with suppliers of raw material method and workspace of the cook delivery to customers customer relationship management and 3) Practical benefits in making money from online business in the future which Thailand is entering the digital society according to the policy of Thailand 4.0. Therefore consumer behavior has changed and it is possible to use technology that is the driving force of the food business the technological development along with logistics management and supply chain management in quality preservation cooking of ingredients transportation and after-sales service. The use of technology can shorten the supply chain because the manufacturer can directly deal with the customer. It can solve the problem or improve the ability of the business directly which will add value and enhance competitiveness. As a result the business will be growing and competitive in the long run. Suggestions for online food entrepreneurs are the risk of miscommunication and careless transportation that ignores customer details which can cause loss of customers despite not the food quality. Therefore entrepreneurs need to manage supply chain quality thoroughly. Moreover the online healthy food entrepreneurs should regularly monitor the quality of raw materials to build credibility so that customers will make the purchase decision once they know the product and then repeat purchase in the future.

This research aims to study the achievement evaluation of CPD program for accountants as required the Department of Business Development. The data were collected from a sample of 200 accountants in Bangkok area who registered with the Federation of Accounting Professions using questionnaire and individual interview. The statistics used for data analysis were Percentage Mean and Standard Deviation. The research found that the respondents were mostly female half of them were 31-40 years old and over 20 years of working experiences and completed a bachelors degree in accounting mostly married status and average salary was 20001-30000 baht per month thus higher than the minimum standard (15000 baht per month). The respondents was rated to be most appropriate as a whole including Lecturer Training Method and Training Curriculum (4.28 points average). In addition the achievement was at a high level (3.84 points average). The curriculum was utilized at the moderate level (3.33 points average). Finally the knowledge utilization was utilized namely in practice 79.50 percent the knowledge transfer to the colleagues 11 percent and the others 5.00 percent and unutilized 4.50 percent.

The purposes of this research are to study the success rate of reaching homestay service standards of Ban na Khun Saen homestay then compare with other Thai standard homestays and suggest the strategies for providing the cultural services to make Ban na Khun Saen homestay to reach Thai homestay standards. The research performed qualitative research from 27 sampling population and 14 supporters who provide homestay service throughout the country from the department of tourism Ministry of Tourism and Sports. The researcher used questionnaire as an instrument to obtain quantitative information as well as a focus group interview and in-depth interview to obtain qualitative information then processed those information with statistical software package to analyze the percentage frequency distribution mean and ranking The statistical analysis found 13 strategies consisting of 58 indicators and compare to actual of Ban na Khun Saen homestay service as follows Strategic services of Ban na Khun Saen is in the suitable level The research found the there are 8 strategies which are A. Homestay service strategy consisting of (A1) location and readiness of homestay. B Food and beverage service strategy C. Strategic planning for safety service D. Hospitality Strategy for service providers which are cultivate the core value of service-mined hospitality consisting of (D2) In light of Hospitalities greetings and readiness of customers to join homestay activities. E. Strategy for travel advisory services. F. Strategy in natural resources and environmental services. G. Strategy in cultural services. G. Strategy in cultural services. H. Strategy for providing quality service and product value. I. Strategy in managing homestay services that could be categorized into (I1) Management. (I2) Services The poor level and needed to improve from the research has found that there and 3 strategies which are D. Hospitality Strategy for service provider consisting of (D1) Instilling values Have faith in service I. Strategy in managing homestay services that could be categorized into (I1) Management (I2) Services. The crisis situation which are 2 strategies which are A. Strategy in homestay service (A1) Location and readiness of homestay. J. Strategy for information services. Service strategies to Compile with Thailand Homestay Standards : A Case Study of Na Khun Sean Homestay in Suan Phueng Ratchaburi Province uses methodology indicated by the result of 13 strategies and 58 indicators to “reserved”or “maintaining” and “develop” or “improve” for the better result and eliminating crisis.”