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 research objectives were aimed to explore the tendency of life quality improvement for the senior people analyze the community leader’s perspectives towards life quality improvement for the senior people and set up as well as observe developing trends towards elderly quality of life for accommodating to ageing society : Ban Jumrung Community Rayong Province. The samples were nine persons purposively selected from relevant experts and skillful people in the community. Tomas T. Macmillan’s Delphi Technique was applied at the standard error of 0.04. The data were collected three times repeatedly and analyzed by Descriptive statistics. The study results revealed that relevant experts and skillful people in the community accordingly agreed (IR  1.50 และ IOC  0.50). The study results would be applied to design plans to construct training patterns to improve life quality for the senior peoplein Ban Jumrung Community Rayong Province. In addition obtained the training pattern could also be used with other neighboring communities as strategic plans for the near future of national life quality improvement for aging society.

The optimal pretreatment condition of coconut husk by physicochemical methods for biogas production was investigated. The coconut husk was dried and ground into powder (~0.1 nm) and was then determined for chemical contents such as cellulose hemi-cellulose and lignin respectively. The chemical contents of cellulose hemi-cellulose and lignin were 35.67±2.02 7.41±0.69 and 40.82±0.62 w/w respectively. After pretreatment with 4 different methods the results showed that the pretreatment of sodium hydroxide 30 % (w/w) gave the highest chemical contents of cellulose hemi-cellulose and lignin with 43.30±0.03 33.69±7.48 and 27.36±0.03 w/w respectively. As for the biogas production the result showed that the ratio of coconut husk to cow dung of 1:4 with C:N ratio of 23:1 gave the highest cumulative biogas of 442.6 ml for 30 days. Methane and carbon dioxide contents were 46.1 and 23.1 %. Moreover the removal percentages of the total solids (TS) volatile solid (VS) suspended solids (SS) and COD were 69.3 32.5 50.0 and 58.4 % respectively. The coconut husk could be used as an alternative material for the application of biogas production with cow dung in the near future.

In this study pH physical and microbiological qualities of clear and opaque plastic bottled drinking water produced in Buriram Province Thailand were investigated. Samples of bottled drinking water (N=22) were 8 clear plastic bottles and 14 opaque plastic bottles. Results showed that pH value of all samples were in a range of 6.04 ± 0.03 to 7.61 ± 0.01 in which 7 samples were not acceptable according to the criteria for drinking water in sealed containers declared by the Ministry of Public Health of Thailand. Coliform bacteria in all tested samples were less than 1.8 MPN/100mL and none of E. coli was detected. Therefore consumers of bottled drinking water produced from Buriram province should be aware of health safety because some drinking water products were unacceptable in terms of pH value.