The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.

The research objective is to study the relationship between environmental disclosure levels corporate governance and the performance of companies listed in the Real Estate and Construction group on the Stock Exchange of Thailand. It was conducted by collecting information from the financial statements the annual reports and the information registration forms (Form 56-1) of 91 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used in data analysis including correlation analysis and multiple regression analysis. The study results showed that environmental disclosure levels including environmental policy disclosure and other environmental disclosures positively correlate with the rate of return on equity return on total assets with a statistical significance at 0.01 and 0.05 levels. Corporate governance including the percentage of shareholding by the management and the number of the Board of Directors positively correlates with the return on total assets with a statistical significance at 0.01 and 0.05 levels.

This research was concerned a printing on cotton fabrics with dye powder from mangosteen rind. In this study the dye powder was composed of dye’ s solution extracted from mangosteen rind and maltodextrin 15 % . The dye powder was applied to a cotton fabric by screen printing technique and a pigment based print paste was used as a print paste in the printing process. Aluminium potassium sulphate (AlK(SO4)2·12H2O )and Iron (II) sulphate (FeSO4·7 H2O) were used as mordants in post-mordanting process. The influences of mordanting on colour appearance and fastness properties of printed fabrics were investigated. The colour fastness to washing and rubbing of printed fabrics was performed according to the present ISO standard. The results show that the post- mordanting can improve the colour fastness properties of printed fabrics. The ratings of colour fastness to washing and rubbing of the printed fabrics with the mordant were good. The appropriate amount of the mordant is 5 grams per liter and duration in the range of 5 minutes to 15 minutes seem to be a suitable time for the post- mordnating process. The type of mordant produced an effect on the colour appearance of the printed fabrics after mordanting.

This research is the development of an energy - saving water planting kit. The objective is to develop a prototype of an energy - saving water planting kit by applying solar energy as an energy source that is controlled by the Arduino board through a blynk application and study the efficiency of the water culture planting kit. By comparing electricity usage rates between solar energy and electric power from the household. In this study there were 4 experimental sets. The experiment was water cultivation without installation 2 experimental sets and 2 experimental sets were installed using green salad vegetables. In research the 45 days growth period consisted of leaf length and width root length number of leaves and height. There is also a comparison of the efficiency of AB fertilizer and soy milk hormones to reduce chemical usage. The research has shown that the use of the soybean milk hormone provided a high growth rate of Lactuce sativaVar. Longifolla than AB fertilizer. There are many nutrients but only in small amounts. When used as a nutrient for plant growth needs to be changed daily. Considering the economic value using AB fertilizer as a nutrient will be worth more than soy milk hormones. For the installation of the instruction set and the LED lamp was suitable for Lactuce sativaVar. Longifolla growing than not installing the instruction set and the LED lamp. These can save electricity cost of 85 baht per month.

This research aimed to study the relationship between financial ratios of operating efficiency and profitability of listed companies on the Stock Exchange of Thailand. Data was collected from the financial statements of the real estate and construction groups from 2015 to 2019. The data were analyzed using descriptive statistics such as frequency percentage mean and standard deviation. The inferential statistics were Pearsons Correlation Coefficient and Multiple Regression Analysis. The results of the study found that 1. operating cash flow activities positively correlated with the return on asset 2. the debt to asset ratio was negatively correlated with the gross profit margin net profit margin return on asset and return on equity 3. average collection period was negatively correlated with the gross profit margin and net profit margin 4. inventory turnover had a negative correlation with the return on asset 5. the total asset turnover was positively correlated with the net profit margin return on asset and return on equity with the statistical significance at a level of 0.05.