The research of strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 was aimed at studying 1) strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 and 2) factors related to strategic accounting information systems of technology and targeted industry groups to Thailand 4.0. The questionnaires were constructed as a research tool for collecting data from 400 entrepreneurs in technology and targeted industry groups. The data was statistically analyzed by frequency distribution percentage mean standard deviation and multiple classification analysis: MCA. The research findings indicated that most entrepreneurs in the technology and targeted industry groups were in food agriculture and biotechnology. Their capital to run business at the present time was between baht 1000001-1500000. The average number of employees was 4.75. They had income of baht 5000001-7500000 per year. Most of them employed companies or organizations to develop their own accounting information systems and their practicable period was 7.61 years. The capacity accounting information systems was totally at high level ( =3.64). Also the usability of accounting information systems was totally at high level ( =3.67) whose data collection was at =4.00 data processing at =3.66 data controlling at =3.53 and information generation at =3.51 respectively. The hypothesis testing results at statistical significance of 0.05 showed that the capacity of accounting information systems was the vital factor relating to data collection data processing data controlling and information generation and the annual income of entrepreneurs in strategic accounting information systems to Thailand 4.0 was related to data collection data processing and strategic accounting information systems to Thailand 4.0.

Brake pad is a one of products that plays a role in the automotive parts industry and directly affects safety. Therefore there are many designs of brake pads for product development. This research aims to study the thermal conductivity of brake pads and define the thermal conductivity that appropriate to brake pads and also solve the problem of deterioration of braking automotive parts. To achieve this the 3 different ingredient brake pads from Compact International (1994) Co. Ltd. are studied in terms of the heat transfer behavior. The experimental work was set by simulating a brake on the single dynamometer at the braking speed of 50 100 and 130 km/h. As a results the significant parameters are copper and fillers respectively. It affects the heat transfer behavior by means of applying heat from the contact area between the brake pad and the brake disc to the caliper This knowledge will be used in the design of brake pad ingredients to determine the appropriate conductivity of the brake pads.

Defrosting at evaporator panel is one of working cycles in freezer. Power consumption in defrosting does not meet the objective of using freezer therefore the approach to decrease power consumption in defrosting is one strategy for energy saving. Normally the cycle of defrosting in freezer is a constant time that specify by referring to the highest humidity period. With this control concept the problem of temperature exchange is not occurred from ice accumulation at evaporator panel but it makes the over necessity of defrosting process in the low humidity season and cause the unnecessary power usage in freezer. This research presents the control approach for defrosting by using the difference of the temperature at evaporator and the temperature at chilling area. By using this approach the defrosting process is operated depend on load and the fan is on or off relate to defrosting time. Test results demonstrate that about 12% of power can be saved by this control approach when compared to constant time control.

Nowadays one of the automotive engineering is conductivity of brake pads playing a role in friction coefficient which means safety of customer. Thus thermal properties have been improved using composited materials. This project aims to study the heat capacity behavior of 3 different brake pads which are supported by the company Compact International (1994) Ltd. For experimental works temperature based on brake condition was simulated from 05 to 003°C at 5 MPa of pressure. By standard JIS D4413 testing condition of pressure was referred. The heat capacity values of brake pads are calculated under the temperature conditions. As a result of testing brake pad made of copper or high metal powders result in relatively low heat capacity. On the other hand brake pads containing fiber and a large amount of fillers result in an increased heat capacity and stability in various temperature conditions. The heat capacity varied according to the operating temperature. In addition the lubricant contained in the brake pads affects the higher heat capacity and stability at various temperatures.

To Improvement the power factor is very important. Because the costs are increased or reduced. To Improvement the power factor the higher the value it is necessary to buildings offices and industrial buildings or the fact that the industry needs real power. And reactive power source to operate. This research presents the design and construction of reactive power factor control. Which amounted to 6 working order by the first sequence is divided into three three-phase electrical power system and three consecutive singles phase by active power different. first1 is reactive at 5 kVAr second 2 and third 3 are reactive at 2.5 kVAr forth 4 fifth 5 and sixth 6 precious marine active 0.83 kVAr control. the power factor controller that controls RG3-12 pay Oval active in various sequences. As a result when not equipped with reactive power compensation software to control the power factor. This makes the flow of the high and low Power Factor schedule. When equipped compensate reactive power source to power factor control. Single-phase motor 1 kW and light bulb 1640-watt making the current decline of 14 amps rest 12 amps of the power factor increases from 0.5 to 0.929. When connected to three-phase motor with 2 kW 0.8 2.2 flow down from 2.360 rests 0.942 amps of power factor value up from 0.308 to 1.0.