This research aimed to study organizational characteristics and organizational supporters that affect the innovative development of small and medium enterprises (SMEs). The independent variables were organizational characteristics based on McKinsey’s 7S framework (strategy structure systems style staff skills and shared values) and organizational supporters (technology and government support). The dependent variables were guidelines for accounting innovation development. Sizes of the organization were control variables. The sample group in the study consisted of 309 small and medium enterprise entrepreneurs. Data were analyzed using descriptive statistics and inferential statistics (multiple linear regression). The results showed that strategy systems staff technology and governmental support affect the innovative development of small and medium enterprises (SMEs) at the .05 level of significance. According to small and medium enterprise entrepreneurs management accounting innovation and financial innovation were very important to SMEs (X ±S.D. equal 3 . 6 1 ± 0 . 8 2 ) . To develop SMEs’ accounting innovation entrepreneurs need to determine clear strategies policies and goals for innovation manage data systems to be exchanged in organizations and set a motivation system for innovation development. Staff development plans should be created for knowing and understanding innovation. Apart from organization management SMEs need to get government support and adapt technologies to accounting to increase the efficiency of accounting information.

This study aims to develop interactive learning interactive Chinese modern andeasier to understand. To increase student achievement before and after learning. And satisfaction of learners with interactive learning interactive learning in Chinese. The samples to compare student achievement before and after learning and satisfaction of students in the ninth grade at one school Photisarn Pittayakorn. Phuttamonthon 1 Bang Bang Ramat Bangkok 2 classrooms of 36 people divided into two groups: a control group and an experimental group of 18 people 18 of them using a questionnaire to collect data. The statistics used for data analysis were frequency percentage mean standard deviation. And t test (t-Test) results showed that: 1) the development of interactive learning interactive Chinese modern and more easily understood 2) achievement after learning with the learning materials. interactive Chinese learning higher than before and 3) the students are satisfied with the media in an interactive learning Chinese at a high level.

The conductor of an order is the largest ideal of the ring of integers of a field which is contained in the order. In this paper we characterize conductors in quartic number fields whose norm is a power of unramified prime.

In this research we introduce the notions of fuzzy d-subalgebra and fuzzy d-ideal of a d-algebra with respect to a triangular norm. Then we investigate some related properties