Aluminium alloys was used in the automotive parts industry increased for compensate steel parts material due to its lightweight and good surface. Since aluminium alloys are there relatively low mechanical properties although they can be deformed easily but the major limitation is their low formability. Especially the less bending radius which is often bending surface damaged easily. In the present work five-difference ratio of sheet thickness and bending radius for study to the bendability of cold rolled aluminum alloys AA6016 at low bending radius. The bending test by Air-bending method according to ISO 7438: 2010. To compare the results every 15 degrees. The mechanical behaviour surface roughness microstructure and damage evolution in the fillet region were analysed by experimental research. The experiment clearly showed that the Spring-back angle and bendability tend to decrease as the bending angle and material thickness increase. Due to the high tensile stress on the bending surface it effected to the surface roughness increases rapidly and led to the damage on the specimen bending surface. The initial cracks occur on the middle of the outer surface curvature and propagation in the shear plane pattern to the middle of the sheet thickness along the grain boundary. This is the consequence of plastic deformation by bending test.

This research aimed to study the relationship between Corporate Governance Social Responsibility and Profitability of 56 companies related to the agriculture and food industry and listed on the Stock Exchange of Thailand. Data was collected for 2015 to 2020 and analyzed using descriptive statistics such as frequency percentage mean and standard deviation. Likewise this research also used inferential statistics including Pearson’s Correlation Analysis and Multiple Regression Analysis. The findings were Corporate Governance; Proportion of Independent Director (PID) had positively correlated with Profitability including the Return on Total Assets (ROA) the Return on Equity (ROE) and the Gross Profit Margin (GPM). The correlations were statistically significant at 0.01 and 0.05 levels. Besides Corporate Social Responsibility; the Environmental Social and Governance (ESG) and the Disclosure of Corporate Social Responsibility Activity (DCSRA) had also positively correlated with Profitability including the Return on Total Assets (ROA) the Return on Equity (ROE) and the Gross Profit Margin (GPM). The correlations were statistically significant at 0.01 and 0.05 levels.

The analysis of the relationship among dividends leverage ratios and profitability ratios of listed companies in the Stock Exchange of Thailand: non-life and life insurance sectors aims to study and analyze the financial presentation via financial statement of non-life and life insurance companies. To do so the researcher in particular focused on the information of dividend pay – out ratios leverage ratios and profitability ratios on sixteen (16) firms during the years 2013 – 2017 by employing correlation analysis. The results of the study found that the financial ratios with the same directions to dividend pay – out ratio but there were statistical insignificant included operating profitability ratio net profitability ratio return on assets ratio as well as return on equity ratio. On the other hand the financial ratio with contrary direction to dividend pay – out ratio but there was no statistical significant consisted of debt to equity ratio. However debt to total asset ratio was the one which was not only in the opposite direction to dividend pay – out ratio but also was statistical significant.

The objective of this paper is to study: 1) Impact of change in TFRS for PAEs during 2014 – 2020 for annual reports of Agriculture Business and Foods from SET; 2) Level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 - 2020; and 3) Factors affecting on level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 – 2020. Data was collected from 35 firms by using Consolidated Financial Statement Annual Report by using Modified Jones Model. This research results used SPSS software for analyses Descriptive Statistics and Multiple Regression Analysis. The results showed that: 1) Almost CEO has chosen to reduce the impact of change in TFRS and report only necessary impact. They showed the only materiality of professional judgement by adjusted in the impact of unappropriated retained earnings at the beginning periods for adjusted separate entry in Change in Financial Position Statement. This result also showed that almost items during 2019 and 2020 have more impact from change in TFRS 15 TFRS 7 TFRS 9 and TAS 32; and 2) Before TFRS for PAEs have impact (published) It showed the effects of fluctuation on Discretionary Accrual (DAC). It trends to decrease in Discretionary Accrual after TFRS for PAEs have published for many years. However it showed that level of earnings quality by using DAC between 2014 – 2020 was not significant at α = 0.05 or level of significant at 95%. While the consolidated financial statements during 2014 – 2017 Agriculture Business and Foods have increasing in ROA continuously. However after situations of impact from changing TFRS in 2019 – 2020 and situation of Corona Virus 2019 have effect on the fluctuation of ROA decreasingly.; and 3) the effect of change in TFRS for PAEs and type of ownership structures and group of businesses have no impact on level of earnings quality at significant level (α =0.05). However the effect of change in TFRS for PAEs has negative impact on return on assets (ROA) at significant level (α <0.01). While type of ownership structure group of businesses and firm size have positive impact on ROA at significant level (α < 0.05)

This research analyzes the parameters affecting the penetrating resistance of shells on the armor surface by the finite element method. In this study the results were compared with real bulletproof armor firing tests and finite element simulations. modeling of bulletproof and bulletproof armor using Solid Works program. Creating and simulating armor firing pattern using ANSYS Explicit Dynamic program. damage test is based on National Institute of Justice (NIJ) level 3 standards with bullets the material of the ammunition is 7.62 mm tungsten carbide (WC). there are two types of bulletproof armor used in this simulation 1) SKD11 2) Aluminum AL7075. The simulations is into 1 category Simulation of stacked armor plates. The sizes of the armor plates are 6 8 and 10 mm and the angles of firing of bulletproof armor are 0 30 and 45 degrees. result of this simulation armor thickness and firing angle are factors of penetration resistance.