This research aimed to study the factors affecting return of gold futures in Thailand futures exchange. The study used the daily historical data of five years from January 1 2011 - December 31 2015. There were five factors to be used in the study. They were Interbank Rate Set Index Exchange World Crude Oil Price and Gold Price and Used the Descriptive statistics to test the basic data and the Multiple Regression Analysis to test the hypothesis. The study found that the Interbank Rate Set Index Exchange Rate World Crude Oil Price and Gold Price were able to forecast the Coefficient of Determination (R2) approximately at 0.617. It showed that the independent variables in the model could explain the change of dependent variable at 61.70% and found that the most affecting factors on return of gold futures were Gold Price and Interbank rate by having the same directional relationship with the return of the Gold Futures in the Thailand Futures Exchange.

The objectives of the research were; 1) to Study the level of competitive advantage and 2) the factors that its influences through the competitive advantage. The population and sample group used in this research were an executive director owner manager general manager and the chief accountant and finance of 3-5 star hotels and resorts in Phuket by using questionnaire (IOC tested) the construct validity and reliability for 89 complete questionnaire that it was responded rate 23.18. The results of this investigation were as follows: 1) An efficiency of using asset to make a profit; Impact of competitive environment was found that the negative result in significant level at (α˂0.10). 2) Customer loyalty for products and services was found that the positive influencing factors such as good corporate governance at (α˂0.01); strategic management efficiency at (α˂0.01); and Internal controls effective following COSO at (α˂0.10) respectively. 3) Reputation of the business was found that the Positive influencing factors such as Internal controls effective following COSO (α ˂ 0.01); Good corporate governance and Strategic management efficiency at (α ˂ 0.05). and 4) Value of assets that value added to business was found that the positive influencing factors as well as Strategic management efficiency; Internal controls effective following COSO respectively in statistically significant level at (α ˂ 0.01). While the technology and innovation (α˂0.05) and good corporate governance positive that made the influences beyond the positive regression in statistically significant level at (α ˂ 0.10) respectively. Keywords : Competitive Advantage; Internal Controls Effective following COSO; Strategic Management Efficiency; Impacet of Competitive Environment; Good Corporate Governance; and Technology and Innovation

The objectives of this quantitative research were 1) to study consumer behavior to select Bangkok restaurants receiving Bib Gourmand awarded by Michelin 2) to compare decision-making to select Bangkok restaurants receiving Bib Gourmand awarded by Michelin classified by demographic characteristics and 3) to study the relationship between service marketing mix factors and the decision-making process affecting the decision to select Bangkok restaurants receiving Bib Gourmand awarded by Michelin. The sample of this study consisted of 400 Thai consumers with at least once experience to use the service of Bangkok restaurants receiving Bib Gourmand awarded by Michelin. A questionnaire was used as a research instrument to collect data. Data collected were analyzed by statistics including frequency percentage mean standard deviation t-test and F-test one-way analysis of variance and the Pearson’s correlation coefficient. The results of this research indicated that most of the respondents were female between 20-30 years worked as a private company employee graduated with a Bachelors degree or equivalent earned an average monthly income of 15000-25000 baht and had a single status. In terms of consumer behavior most of the respondents have known Bib Gourmand by Michelin award. The most popular restaurant was Krua Apsorn (Sam Sen). The average duration of waiting for each service was 11-30 minutes. An influential person for purchase decision was oneself. They used the service for dinner during Saturday – Sunday. The frequency of using the service was about once per month and the average cost per person was 101-400 baht per time. Service marketing mix factors affecting the decision to select Bangkok restaurants receiving Bib ourmand awarded by Michelin for both overall and individual aspects were at a high level. Decision-making process affecting the decision to select Bangkok restaurants receiving Bib Gourmand awarded by Michelin for both overall and individual aspects were at a high level. In terms of comparing demographic characteristics the respondents with different age occupation monthly income and marital status had different decision to select Bangkok restaurants receiving Bib Gourmand awarded by Michelin with a statistical significance level of 0.05. In addition service marketing mix factors were moderately positively related with the decision-making process affecting the decision to select Bangkok restaurants receiving Bib Gourmand awarded by Michelin. When individual aspects were considered six factors including product place promotion people process and physical evidence were moderately related with the decision-making process. However price was related with the decision-making process at a low level.

The purpose of this research the study of the potential of Suphanburi area for planting investment. In which the researcher has studied the soil data set that is different in each area of Suphanburi. That is quite diverse if divided by each district in Suphanburi province themselves from the basic information report in Suphanburi and the agricultural information of Suphanburi for the year 2017 when comparing with the soil set of Suphanburi it can be seen that the cultivation is quite comprehensive all. The researcher created a model. Mathematical model to calculate production costs and forecasting of plants suitable for cultivation According to the potential of Suphanburi area. In the form of a website for ease of use as much as possible.

The objective of this research to investigate Effect of Accounting Information System Efficiency in Thailand 4.0 on Sustainable Financial Report Quality . Data was collected from 202 accounting director in Thailand. The quantitative approach was applied by using questionnaire in data collection. Descriptive and inference statistics were used: percentage mean standard deviation Pearson correlation and multiply regression analysis. The results presented demographic characteristics of respondents were male aged between 41–50 years old had higher than bachelor’s degree. They marital status was mostly single closed to married. Most participants had work experience in audit filed more than 15 years and earned auditing revenue per month more than 90000 Baht in average. In addition the companies of most accounting director who answered the questionnaire had more capital 1000000000 baht earn more than 150000000 baht per year and most of whom have received awards of 148 people representing 73.30 percent The findings revealed that the accounting director as a whole at the highest level. When each aspect was considered found to be at the highest level were the internal control in accounting information systems efficiency of accounting information system accountant competencies and support of the management. The findings indicate that the internal control in accounting information systems efficiency of accounting information system and accountant competencies have a positive influence on sustainable financial report quality which were statistically significant at 0.05.