This research aims to study how the level of excellence in the accounting profession and the usage of artificial intelligence technology affect the quality of financial reports of certified accounting practice. For the data collection the researcher used questionnaires. The population examined in this research consisted of 88 accountants working for high-quality accounting firms registered in Thailand. Descriptive statistics namely frequency percentage mean and standard deviation and inferential statistics including Pearson’s Correlation Coefficient and Multiple Regression Analysis were used to analyze the data. The study results reveal that accountants registered and working in high-quality accounting firms in Thailand reach a high degree of excellence overall. Furthermore artificial intelligence technology allows these accountants to positively affect the overall financial report quality at the highest level. The results of the research hypothesis test found that: 1) excellence in the accounting profession positively affects the quality of financial reports both overall and in every individual aspect and the result is statistically significant at the 0.01 level; 2) the use of artificial intelligence technology positively impacts the quality of financial reports both overall and in the individual aspect and the result is statistically significant at the 0.01 level.

The aims of this Guidelines for the Development of Teaching and Learning Models in the Department of Fashion and Apparel Design Faculty of Home Economics Technology Rajamangala University of Technology Phra Nakhon were to compare the department of fashion and apparel designs teaching and learning outcomes and to find guidelines for the development of teaching and learning management styles in the department of fashion and apparel design. To gather feedback on teaching and learning satisfaction from current students enrolled in the 2020 academic year faculty members and alumni a convenient random sampling of 104 people willing to participate in the online survey was used. Cronbachs alpha coefficient was 0.980 which was quite confident. Four external experts provide feedback on the training. The frequency percentage and mean were used to analyze the data. The results were summarized as follows: The majority of those who responded were alumni (50.96 %). The average degree of satisfaction in teaching was at its highest (mean 4.23). Other components of the situation were excellent. (mean 4.12) curriculum (mean 4.11) learning facilities and infrastructure (mean 4.03) and educational aid were the averages (mean 3.85). In the department of Fashion and Apparel Design the average satisfaction with teaching and learning was compared. There was no variation in classification based on the respondents status. The findings of the data analysis based on respondents feedback and course reviews Department of Fashion and Apparel Design Bachelor of Home Economics (Course revised 2017) from external experts It was used as a guideline for the development of teaching-learning management styles in the field of study by: (1) the curriculum the name of the curriculum the adjustment of the philosophy objectives and the addition of elective courses in the curriculum for students to choose according to their interests; (2) Instructors adjust the use of teaching methodologies evaluation course content and teaching media knowledge exchange team teaching and online teaching are all options learner-centered teaching activities are critical and devise a self-improvement strategy. (3) in terms of educational aid to sign an MOU contract with the establishment obtaining a budget for the purchase of learning equipment and maintenance to be in good working in order to be used. (4) learning facilities and infrastructure provide books that are relevant to the subject. Improve the computer system and internet signal utilized in teaching. And (5) other areas such as the number of channels available for the courses public relations efforts. Collaboration with former students Follow-up on scholarship recipients participation in activities Field trips and study tours Suggestions for future study The findings should be analyzed using the principles for developing teaching and learning management styles. every academic year to provide the findings in order to develop the curriculum further.

his research work aimed to study the effects of the addition of sisal fiber and surface treatment by epoxy silane on the physical and thermal properties of polylactic acid (PLA). Specimens of PLA and unidirectional fiber-reinforced composite were processed by a compression molding machine and evaluated the physical and thermal properties by water absorption measurement and differential scanning calorimetry (DSC) analysis respectively. The result showed that water absorption tended to increase by adding sisal fiber whereas surface treatment of sisal fiber by epoxy silane improved water resistance of composites. The water absorption values at immersion time of 5 days were 0.89 1.13 and 1.26 % for PLA PLA/treated sisal fiber composite and PLA/untreated sisal fiber composite respectively. For thermal properties the addition of sisal fiber led to decreases in glass transition temperature and crystallinity. These were because the presence of continuous fiber might interfere with the crystallization of PLA. The surface treatment of continuous fiber with epoxy silane led to difficult crystallization. The good interfacial adhesion interrupted PLA alignment.

The research team had thought of studying the properties of natural fermented Maieng extract as an important antioxidant substance in cosmetics. to transfer to the Sakadee community Nan Province. The research had started at the development of a natural fermentation process studied the extraction process yielding important substances from natural Miang fermentation and evaluated the antimicrobial activity and anti-oxidation of bioactive extracts. The outcome studies were transferred including the extraction process of bioactive compounds and formulations in skin cream cosmetics. It was demonstrated that natural fermentation by adding clean disinfected water or fermentation with a stock of Lactic acid bacteria isolated from Miang fermented water in anaerobic conditions for 2 weeks the efficiency and characteristics of fermentation were not significantly different. In the process of extracting bioactive substances with ethanol by soaking the extracts with water and virgin coconut oil with the maceration method at room temperature and shaking in 80% ethanol for 3 hours resulted in a high content of antioxidant properties. In addition the developed approach influenced the characteristics of fermented Miang meat well accepted by the users. This fermented Miang extract was acceptably used to make fermented Miang products for further sale. With the potential of Miang fermented extract in antimicrobial activity therefore the extract has been made a face cream product and tested for user acceptance. From preliminary testing it was found that the facial product with the fermented Miang extract to be satisfactory and did not cause allergic reactions. It had the ability to reduce wrinkles could clear face and transferred to the community focusing on the needs of users in the community. The community could make such face cream products and processed the commercial Miang extract cream that are acceptable to general consumers.

The study aims to develop the investment model for preparation for the new normal age. In-depth interviews and data collection 400 participants were obtained from a questionnaire which was reliable at 0.89. Descriptive statistics and inferential statistics were employed to analyze data e.g. Exploratory Factor Analysis (EFA). According to the interview the research findings revealed that the organization should encourage the employee in investment planning as well as having the notion of financial innovation. To do so diversification and up-to-date global knowledge attempt must be concerned. The results also presented that the respondents emphasized the financial innovation and creating factors of investment opportunity to prepare for the new normal age as none of the non-essential liability caused. Regarding organization procedures to develop the great aging society forming suitable elderly activities for the community was considered as providing widespread information as well as building different generations relationships. With these data genres of investment innovation not only were related to investment opportunity factors creation to the new normal aged but also related to organization procedures to develop the great aging society. Moreover investment opportunity factors creation to the new normal aged was associated with organization procedures to develop the great aging society. Using Empirical Variables Analysis (EVA) to prove the hypothesis in sum the findings showed that it was able to decrease factors related to empirical data from 20 to 9 factors. Nine (9) factors included (1) providing widespread information (2) being classified according to experiences status and readiness (3) having appropriate welfare (4) creating the project to support an obvious point (5) seeking for state measures (to support the project) (6) building different generations relationship (7) implementing new vacancy (8) considering available employment rate and welfare and (9) developing additional skills.