The objectives of this study were to discover the effectiveness of the environmental accounting on the financial information quality classified by the population characteristics and the organization sustainability of businesses certified by ISO 14001 in Thailand. The data were collected from 200 Finance and Accounting directors or managers of businesses certified by ISO 14001 in Thailand through the questionnaire as a research instrument. Statistics used in the data analysis included frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results showed that the effectiveness of environmental accounting regarding in the aspect of the reliability of the data reporting was significantly related to the quality of financial information and corporate sustainability. In addition the quality of financial information was also significantly related to the organization sustainability which included the addition of business value competitive ability and the organization image.

The objective of this research aimed to study factors affecting earning persistence and firm value of list firms in the stock exchange of Thailand in set 100 Index. The data was collected in 5 years period from 2011 – 2015 which including 213 samples and then analyzed data by using descriptive statistics and multiple regression analysis. The research revealed growth rate of sales current earnings and cash flow for short term investment reflected to earnings persistence. Furthermore this research also shed some light on factors affecting firm value and found that earnings persistence financial risk dispersed ownership structure and discretionary accrual directly affected to firm value. These results provided more information to investors about significant factors for decision making especially discretionary accrual factor. Therefore firms who have low level of earnings management and high level of earning persistence will reflect to future firm value.

This research studies the basic project design and development of products from decorative Mauhom fabric. To environmental sustainability Of fabric form of the Mauhom store Thung Hong Phrae which aims to study theories about the identity and the identity of the province and the study of wisdom. The fabric Mauhom store Thung Hong Phrae to develop and promote products from decorative pots rag Horm waste from sewing. Environmental sustainability Of fabric stores Mauhom fabric Ban Thung Hong Phrae and product design and development from a Mauhom fabric the identity and the identity of the province. And industry standard The usable in everyday life. And export to the international market have had to carry out research by gathering information by reviewing the documents literary theory to guide the creation of the research. Creating a variable indicators include guidelines for conducting research on theory and research-related education. Explore the area of the store. And the manufacture of products from fabric scraps leftover Mauhom fabric. Ban Thung Hong Phrae Province as a case study. The variables in the design of the physical characteristics of the product design fabric Mauhom. The researchers then used the method of segmenting specific examples. Characterized by a separate group of qualified individuals who make a difference in the perception of the product form a decorative Mauhom fabric of the media reflects the uniqueness and identity. Phrae by a combination of modern style to modern design. And selecting a sample To find a representative sample of both groups. The group has a background in art to represent a group of 100 people who have been in the arts. The sampling in this group were selected using simple random sampling (Simple Random Sampling) by selecting a sample of students in the field of design. Then using a table of random numbers The sample has reached the required number. And that there is no basis for artistic research of 100 people by means of random sampling quota (Quota Sampling) to obtain the desired characteristics of the sample. Then accidental sampling (Accidental Sampling) to the full amount required at the point of data collection. The result is Both male and female respondents with a similar number. Most are employed an average age of 32 years the average income of 28000 baht respondents currently use a product developed by a very small Mauhom. Use some products Since the majority opinion that products from fabric pot without conventional Horm beautiful. And see if the product from a Mauhom is designed to provide a decorative functional and modern style more. Demand for products with a decorative fabric production. Doormat or in a furnished room. Lamps and picture frames from the dye pot Horm is patterned and multicolored rag has to be fabricated into various forms. And a bag of chips led by versatile tie dye pot comes Horm. Respondents commented on the color component to fall but the colors are appropriate in the design and development of products from fabric Mauhom. Opinion that the design of decorative fabric Hom pot should have a fabric material. And metal components Treatment should be decorated with embroidered and decorated by hand. Using stainless steel and wood structure. Designed to resemble the geometry to facilitate the production and standard shapes can be used to fine finishing to finishing it. Contemporary style designed to have an opinion of consumers and manufacturers are of the opinion that it is in the same form in the product. The variance from the Statistical Product 1 has different products and 2 are different products 3 products including the two have differences with 3 significant at 0.05 number. 3. Topics include the right shape the right of patterned woven from dyed. The suitability of the paint used on the products one is different with 2nd and 3rd. Significant at 0.05 Number 1 are beautiful and there is a difference of 3 topics including the appropriateness of the portion size the appropriateness of the materials used as components the appropriate functional analysis assessment. satisfaction of consumers with products of home furnishings. From a pot of fabric stores Mauhom Ban Thung Hong pot Phrae seen that overall consumer satisfaction with the product is quite good. The analysis assessed consumer satisfaction with products decorative fabric Mauhom. Shows that overall consumer satisfaction with the product is quite good. The clause in the satisfaction level of all products as well.

This research aimed to study earning quality sustainability factors (ESG) and the relationship between earning quality and sustainability factors of the 59 companies listed in the sustainability index (SET THSI INDEX). The data was collected from the financial statements annual reports sustainability report and the data entry forms (Form 56-1) from 2015 to 2019. Descriptive statistics and inferential statistics were used in the data analysis including correlation analysis and multiple regression analysis The results of the study showed that most of the companies listed in the SET THSI Index had higher earning quality than the index average. The sustainability factor that has the greatest influence on earning quality is good governance. When the relationship between earning quality and sustainability factors (ESG) was analyzed it was found that there was a statistically significant correlation between environmental disclosures and good governance namely the number of the Board of Directors shareholding by Thai juristic person at the levels 0.01 and 0.05. There was a statistically significant opposite correlation between the disclosure of social responsibility information including anti-corruption aspect human rights aspect and responsibility to consumer aspect; and good governance including the proportion of shares held by family companies at levels 0.01 and 0.05.

Since the industries are developing to Industry 4.0 in the near future. Therefore a study of faculty of engineering Rajamangala University of Technology Phra Nakhon target market with Industry 4.0 for sustainability is the necessity. In order to collect the data build the knowledge about the target market in the Industry 4.0 era. Moreover a survey of the requirement of graduates’ characteristic that can support the revolution from Industry 3.0 to Industry 4.0 is very important. Therefore the faculty of engineering Rajamangala University of Technology Phra Nakhon can well prepare the graduates production for supporting the Industry 4.0 for sustainability.