This research aimed to study factors affecting the selection of accounting policies to measure the value of investment property of companies in the Stock Exchange of Thailand which related to earning management through discretionary accrual items. In this case the selection of these accounting policies were according to Thai Accounting Standard No. 40 : Investment Property. The sample size of this study was 239 listed firms in the Stock Exchange of Thailand who disclosed about investment property in their annual reports in 2015. Logistic regression analysis and ttest were employed to analyze data. The research revealed the debt to equity ratio was related to the selection of accounting policies to measure the value of investment property at 0.05 significant level. Furthermore the result from t-test found that cost model and fair value model for measuring investment property were not significantly different in earnings management at 0.05 significant level.

This research is intended; 1. To analyze the higher executives point of view affecting return on investment for neuro training. 2. To determine and examine the future possibility model on return on investment for neuro training. This study was qualitative research methodology using Delphi technique. The sample population of the study covers the training management experts entrepreneurs and relevant to neuro training including accounting on return on investment bureau groups 21 persons in total with the selection through purposing sampling. The research result found that there are five factors: 1) training environmental management 2) organization policy and regulation 3) job responsibility learning building for employee engagement and 5) measuring for return on investment for employee security leaning. In training environmental management factor 1. To preparing trainers characteristics. 2. To develop training for the trainer content. 3. To preparing training equipment and information technology. 4. To provide web server character using for internet training. 5. To provide training place environment and internet training. 6. To provide service place for computer equipment and wireless internet high speed to support internet network system. 7. To management on environmental current and training support matter that suitable and sufficiency for learning. In organizational policy and equation factor 1. To educate employee with goal policy for each year of organizational procedure. 2. To develop and improve criteria regulation to relevance organizational planning and realistic situation in each job function line. 3. To compare job performance by classic production line and staff including internet network system as well as selling and make profit center. 4. To convey how to fix employee understanding in rule and regulation that relevance job working. 5. To cover the regulation practice and training optimation for business working. 6. To be flexibled for training on network system because it take time more than general training. 7. To have training step and methodology that relevance organizational and business policy. 8. To have budget allocation that suitable and sufficiency for employee performance. 9. To supporting employee that get creative and teamwork. In job responsibility learning factor 1. To develop trainee learning based on organizational regulation and criteria. 2. To improve job responsibility knowledge about principle concept and theory for training management on internet network system. 3. To develop job skill of trainee for create job performance. 4. To instill employee learning for virtue and ethics on job function and organization. 5. To educate trainee learning on creativity training and practice. 6. To appeal trainee on training content interesting for employee awareness to employee performance. 7. To motivate trainees for words of month and have good organizational image after training. 8. To plan for exchange training knowledge in advance about strength weakness threat and opportunity of organizational performance for create business competitive. In building for employee engagement 1. To build organizational learning and employee development from training. 2. To improve trainee self assessment for his or her performance and information technology skill. 3. To plan for career path progress. 4. To convey trainee experience learning to the others for establish organizational performance. In measuring for return on investment from employee security learning on the job working. 1. To analyze the job satisfaction that employee perspectives affecting organization security. 2. To analyze zero defect low fringe benefits expenses and saving energy cooperation. 3. To analyze work safety better life and health care affecting fringe benefits expenses risk management and so on.

Presently the rail transit system plays a major role in the commercial world that they currently use diesel engine not only causing to a lot of fuel consumption but also generating numerously pollution. Therefore this project aims to study the break-even point of investment under comparison of brake specific fuel consumption and pollution of locomotive engines. By experimental works there are 3 types of locomotive engine: Pielstick M.T.U. and Caterpillar which are the difference of the combustion chamber and the fuel injection systems. The simulation load on the static tests (Dynamometer) was used following the regulation characteristic curve which is standard of State Railway of Thailand. As a result of testing the engine using common rail type of fuel injection system M.T.U. was the lowest brake specific fuel consumption at all of engine by the average of all engine speed 206 g/kW-h of brake specific fuel consumption. It is lower than Caterpillar (Semi common rail with direct injection) which is 314 g/kW-h equivalent 34.39 % while Pielstick engine a mechanism fuel injection system is 389 g/kW-h equivalent 47.04 % For pollution area there are Hydrocarbon (HC) Nitrogen Oxide (NOX) and black smut. The engine with direct injection system relieved the previous substance less than the pre-combustion engine. Moreover the compound of carbon monoxide (CO) was found that the pre-combustion engine (Pielstick) discharged carbon monoxide (CO) less than the direct injection engine (Caterpillar) whereas the common rail engine emancipated same substan cenear by with the pre-combustion engine (Pielstick). However the new technology of the engines is high maintenance costs. Therefore a number of applications have to be needed to make a quantitative value for the investment.

การวิจัยครั้งนี้มีวัตถุประสงค์เพื่อศึกษาถึงปัจจัยด้านทรัพยากรและการลงทุนที่มีผลต่อการ ผลิตบัณฑิตของมหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร โดยในการวิจัยนี้เป็นการวิจัยเชิงสำรวจ กลุ่มตัวอย่าง ได้แก่ คณาจารย์ที่อยู่ในคณะต่าง ๆ ทั้ง 9 คณะ เครื่องมือที่ใช้เป็นแบบสอบถาม สถิติที่ใช้ได้แก่ ร้อยละ ค่าความถี่ ค่าเฉลี่ย ส่วนเบี่ยงเบน มาตรฐาน และใช้โปรแกรมสำเร็จรูปทางสถิติช่วยในการคำนวณ

This research aims to study the influences of sustainability management of environmental social and governance on sustainable corporate finance of the listed companies in the Stock Exchange of Thailand including 1) the listed companies which have been selected to continuously get the Thailand Sustainability Investment award all of 29 companies and 2) the listed companies which have been selected to discontinuously get the Thailand Sustainability Investment award all of 17 companies for 6 years from 2015 to 2018. This research is the mixed method research in both the Quantitative Research by using Descriptive Statistic Analysis Comparison of means Analysis Correlation Coefficient Analysis and Panel Data Regression Analysis with Hausman Test and the Qualitative Research by in-depth interview with 5 persons of the management of the Thailand Sustainability Investment awarded companies. The research results revealed that in continued Thailand Sustainability Investment awarded companies the sustainability management of Environmental has negatively statistically significantly influenced the sustainable corporate finance by making Debt to Assets (DAR) to decrease and positively statistically significantly influenced it by making Market Value (TBQ) Return on Equity (ROE) and Return on Assets (ROA) to increase. In discontinued Thailand Sustainability Investment awarded companies it found that the sustainability management of Social has negatively statistically significantly influenced sustainable finance by making Debt to Assets (DAR) to decrease and the sustainability management of governance has positively statistically significantly influenced sustainable corporate finance by making Market Value (TBQ) Return on Assets (ROA) and Return on Equity (ROE) to increase.