The purposes of the study were to investigate the organizational commitment compare factors affecting the organizational commitment and explore related factors affecting the organizational commitment of the personnel working at Suan Dusit University the questionnaire was administered to 362 samples and analyzed by the percentage distribution mean - Way ANOVA and pearson product moment correlation coefficient analysis set at 0.05 statistical significance. The study results revealed that Suan Dusit University personnel had high level of organizational commitment in general. Factors related to overall working performance were good and working experience was in average. It is also found that the organizational commitment level of the personnel who were different in different in terms of age marital status educational level work tenure and salary Income at 0.05 statistical significance. Additionally overall working performance as well as working experience was highly and positively related to the organizational commitment in general.

sustainability; case study of an anonymous revenue office in Bangkok Region by using In-depth interview technique participative observation and open-ended questionnaire. The participants in the interview process consists of management superintendents and operators totaling 22 persons. The results show that there is a harmonization in each operational level of the organization and comply with the three objectives of risk management under COSO approach. However there is a lack of a measurement of successful level Evaluation to strategic planning and clear hedging guidelines under COSO - ERM in order to build concrete sustainability for the organization. In this study the author has proposed conceptual framework about factors affecting the effectiveness of risk management for organization sustainability to be tested in the future.

The purpose of this research was to study state and problems of teaching management in general education. The research samples were 54 instructors of general education program and 364 students enrolling in general education courses Rajamangala University of Technology Phra nakhon in the second semester of the academic year 2014. The research tools were questionnaire interview and focus group discussion. The data were analyzed by frequency percentage mean and standard deviation. The findings were as follows: 1. As for students’ opinions on the general education content the overall opinions are at the high level and due to each program of general education the students’ opinions towards the implementation of Thai language ( = 4.00) social science and humanity ( = 3.67) and physical education ( = 3.38) are at the highest level. The students’ opinions towards foreign language for basic principles of further education are at the highest level ( = 4.01). 2. As for students’ opinions on state of teaching management in general education the students’ opinions towards the development of general education instruction according to Thai qualification framework for higher education are at the high level and within each aspect the students’ opinions towards interpersonal skills and responsibility are at the highest level ( = 3.81) followed by moral and ethical behavior ( = 3.79) and knowledge ( = 3.72) while mathematical analysis skills communication skills and information technology application skills rated the lowest ( = 3.52). 3. As for students’ opinions on problems of teaching management in general education the students’ opinions towards problems of general education instruction according to Thai qualification framework for higher education are at the moderate level and within each aspect the students’ opinions towards mathematical analysis skills communication skills and information technology application skills rated the highest ( = 2.80) followed by moral and ethical behavior ( = 2.75) and knowledge ( = 2.63) while interpersonal skills and responsibility are at the lowest level ( = 2.54). 4. As for the comparison of the students’ opinions on state and problems of teaching management in general education according to Thai qualification framework for higher education it was found that every aspect was statistically significant at 0.00 level. 5. As for instructors’ opinions on state of teaching management in general education the instructors’ opinions towards the development of general education instruction according to Thai qualification framework for higher education are at the high level and within each aspect the instructors’ opinions towards interpersonal skills and responsibility are at the highest level ( = 3.59) followed by moral and ethical behavior ( = 3.52) and cognitive skills ( = 3.34) while mathematical analysis skills communication skills and information technology application skills rated the lowest ( = 3.18). 6. As for instructors’ opinions on problems of teaching management in general education the instructors’ opinions towards problems of general education instruction according to Thai qualification framework for higher education are at the moderate level and within each aspect the instructors’ opinions towards mathematical analysis skills communication skills and information technology application skills rated the highest ( = 3.10) followed by knowledge ( = 3.05) and cognitive skills ( = 3.02) while interpersonal skills and responsibility are at the lowest level ( = 2.78). 7. As for the comparison of the instructors’ opinions on state and problems of teaching management in general education according to Thai qualification framework for higher education it was found that moral and ethical behavior interpersonal skills and responsibility were statistically significant at 0.00 level.

The purposes of this research are to survey community accounting and study the importance for developing community in various fields during the fiscal year 2014 (October 2012 – September 2014). The samples of this research are 368 communities in Bangkok area. The statistics use for analyzing data are percentage Mean Standard deviation Pearson Correlation and in-depth interview was used to determine the cause of the valueadded activities and non value-added activities. The study for found that psychological development activities were the highest investment and physical and environment activities Sanitation activities Social activities and economy activities were higher respectively. Meanwhile The most important activities are physical and environment activities because these activities involved with a lifestyle Then sanitary activities social activities economy activities and psychological activities are important respectively. Economic development activities are value-added activities but non value-added activities are the psychological activities because the main factors to make these activities are important for the community such as condition of resident and environment of the household factors sanitary factors participation for improving quality of life factors. The community committee may use this information for budgeting and allocating the budget to appropriate activities by considering important level. This result suggest to governmental department for planning and operating in the future.

The purposes of this study were to 1) develop a professional skills course for promoting income of the elderly at the senior people club in Uthai district Ayutthaya 2) evaluate the effectiveness of the professional skills course for promoting income of the elderly at the senior people club in Uthai district Ayutthaya and 3) the implementation of the effective professional skills course for promoting income of the elderly at the senior people club in Uthai district Ayutthaya with the target group of 60 people. The research instruments were 1) a professional skills course for promoting income of the elderly comprising six units namely 1) The Elder And The Home Economics professions 2) Foods For Being Rich 3) Clothing and Accessories 4) Home Furniture 5) Herbs and Souvenirs and Professional Training for Additional Income. Other research instruments included the assessment forms to seek for 1) for the suitability 2) the association and the satisfaction of the course. The data were analyzed by the percentage distribution mean and standard deviation. The course development was divided into two phases: 1) the course outline which covered the principles objectives contents applications of the course as well as the course assessment; 2) the course assessment concerning its suitability and association. It was found that the suitability was in good level and the course association rate was higher than the expectation. After the course trial in actual situations and some improvement the course was satisfying and adequately appropriate for implementing with the target group which were 60 senior residents in Uthai district Ayutthaya for three days. The satisfaction for the attending the course was measured and the result revealed high satisfaction toward the professional skills course.