The objective of this study is to obtain a model that maximize production of γ-linolenic acid (GLA) by the moss Physcomitrella patens employing response surface methodology (RSM). The RSM with a three-variables (sucrose potassium nitrate and glutamate concentrations) and five-level (-2 -1 0 1 and 2) central composite design (CCD) including 20 experimental runs was employed to optimize the medium composition. Results showed that the experimental data could be appropriately fitted into a second-order polynomial model with a coefficient of determination (R2) more than 0 .9 5 for GLA production. Analysis of variance (ANOVA) revealed that the model was highly significant (p<0.0001) and the effects of the sucrose (20-100 g/L) and glutamate (0.5-2.5 g/L) concentrations on GLA production were significant (p<0.05). The GLA production with the optimized culture medium (sucrose concentration of 62.92 g/L potassium nitrate of 0.80 g/L and glutamate concentration of 1 .4 2 g/L) by RSM increased 4.61 folds when compared with the standard BCD medium. This experimental value (16.37 mg GLA/L) fit well with the predicted values (16.20 mg GLA/L).

This research aimed to study the relationship between Corporate Governance Social Responsibility and Profitability of 56 companies related to the agriculture and food industry and listed on the Stock Exchange of Thailand. Data was collected for 2015 to 2020 and analyzed using descriptive statistics such as frequency percentage mean and standard deviation. Likewise this research also used inferential statistics including Pearson’s Correlation Analysis and Multiple Regression Analysis. The findings were Corporate Governance; Proportion of Independent Director (PID) had positively correlated with Profitability including the Return on Total Assets (ROA) the Return on Equity (ROE) and the Gross Profit Margin (GPM). The correlations were statistically significant at 0.01 and 0.05 levels. Besides Corporate Social Responsibility; the Environmental Social and Governance (ESG) and the Disclosure of Corporate Social Responsibility Activity (DCSRA) had also positively correlated with Profitability including the Return on Total Assets (ROA) the Return on Equity (ROE) and the Gross Profit Margin (GPM). The correlations were statistically significant at 0.01 and 0.05 levels.

The objectives of this study were to investigate inventory management with logistics systems affecting balanced scorecard (BSC) and to study the balanced scorecard (BSC) affecting organizational sustainability. The population used in this study was under the supervision of the Thai Auto Parts Manufacturers Association. A questionnaire was used as a research instrument for collecting data from accounting executives accounting staff and other related line staff. Data were analyzed using descriptive statistics such as mean standard deviation and percentage and inferential statistics including Pearsons Correlation Coefficient and Multiple Regression Analysis. The major findings indicated that 1) Inventory management with a logistic system positively effected operating results. 2) The performance of the organization had a positive effect on the sustainability of the organization. The study showed that agencies or organizations that rely on inventory storage manage their warehouses better when the logistics system plays a role in managing various systems within the warehouse. Organizations do not have to store excess inventory resulting in liquidity. Reduced Inventory costs also result in lower total costs. The selling price can be set lower than the competitors. Businesses earn more profits which positively affects the balanced scorecard (BSC) in all four organization perspectives. When the balanced scorecard (BSC) continues to improve the organization will grow sustainably.

The objective of this independent study was to investigate knowledge and understanding motivation and organizational commitment affecting the efficiency in work performance of accountants and to study the motivation in performance that affects the commitment of the accountants’ organization. The Population in the study was 255 accountants working in accounting services firms registered with the Department of Business Development. A questionnaire was used to collect data. Descriptive statistics were used for data analysis i.e. frequency percentage mean standard deviation Pearson’s correlation coefficient and multi regression analysis. The major findings indicated that 1) knowledge understanding and motivation affected the efficiency in work performance of accountants as a whole at the statistical significance level of 0.01. When considering each aspect the study shows that knowledge understanding and motivation affected the efficiency in work performance concerning quality quantity time and expenses at the statistical significance level of 0.01 The organizational commitment affected the efficiency performance in terms of expenses with the statistical significance level of 0.05 and 2) Work motivation positively correlated with the organizational commitment of accountants with statistical significance level of 0.01.

The objectives of this research are: (1) to study the demographic factors that influence decision making in buying home appliances through the Shopee application of generation X (2) to study how the marketing mix such as product price place promotion influences the buying decision of home appliances through Shopee application of generation X. The 400 samples were drawn from 10 districts in Ratchaburi province using the convenient sampling method statistics analysis done under 95 percent confidence interval with significant level 0.05. The results show that: (1) demographic factors like gender age and income affected consumer buying. Education and occupation did not affect the consumers’ buying decisions. (2) Product price place promotion affected the buying decisions of home appliances through the Shopee application of generation X in Ratchaburi province. The Regression Analysis using R2 was applied to determine the relationship between marketing mix and problem recognition information findings alternative assessment consumer decision making and reaction after buying. The R2 are 0.62 0.53 0.59 0.58 and 0.62 respectively. The consumer problem recognition and response after buying are higher in the relationship of R2. In conclusion the consumer buying decisions of home appliances through the Shopee application are related to the marketing mix problem recognition and the reaction after buying.