The purposes of this research were to compare the differences of the individual characteristics with performance of employees in state- owned enterprises. To study motivation affecting the work efficiency of the employees in the state enterprise unit. To study the principles of good governance affecting the work efficiency of employees in state enterprise agencies. To study of motivation and good governance principles affecting the efficiency of work performance of employees in state enterprise units The sample used in this study was 56 employees of state enterprise organizations in Thailand. 370 people by distributing questionnaires as data for data collection. The statistics used for data analysis were frequency percentage mean and standard deviation t-test f-test (One Way ANOVA). The relationships were used in Pearson s correlation analysis. Multiple linear regression analysis. The analysis results showed that personal characteristics such as gender age education level Income per month job position job duration. There are no significant differences in the efficiency of the performance of the employees in state enterprise units. Motivation affects the efficiency of work performance (quality of work) of employees in state enterprise units at a moderate level. Motivation affects the efficiency of work performance (quantity of work) of employees in state enterprise units at a moderate level. Motivation affects the efficiency of work performance (time) of employees in state enterprise units at a moderate level. Motivation affects the efficiency of work performance (operating cost) of employees in state enterprise units at a moderate level. Good governance affects work efficiency (quality of work) of employees in state enterprises are at a high level. Good governance affects work efficiency (the quantity of work) of the employees in the state enterprise department is at a medium level. Good governance affects work efficiency (time) of the employees in the state enterprise department was at a medium level. Good governance affects work efficiency (operating expenses) of employees in state enterprise departments are at a medium level. Motivation and good governance principles affect work efficiency (quality of work) of employees in state enterprises are at a high level. Motivation and good governance principles affect work efficiency (the amount of work) of employees in state enterprise departments at a medium level. Motivation and good governance affect the efficiency of work (time) of employees in the department at a moderate level. Motivation and good governance principles affect work efficiency (operating expenses) of employees in state enterprises at a medium level. With a statistical significance of 0.05 .

The objective of this research is to study the relationship between the quality of accounting data knowledge and understanding of accounting information business organization feature and the decision-making efficiency of executives in small and medium-sized businesses in the metropolitan area. The demographic group is the management of 351 companies. The data is analyzed using descriptive statistics such as frequency percentage mean and standard deviation and inferential statistics such as pearson’s Correlation Coefficient and multiple Regression. The results showed that the administrators had a high level of knowledge and understanding of accounting information and the quality of accounting data the characteristics of business organizations and the overall decision-making efficiency of the executives at a very good level. In the multiple regression analysis between cognitive information quality of account data and business organization feature to the efficiency of the executive decision making in general (Y) the regression equation was statistically significant at the level of 0.01

The objective of this independent study was to investigate knowledge and understanding motivation and organizational commitment affecting the efficiency in work performance of accountants and to study the motivation in performance that affects the commitment of the accountants’ organization. The Population in the study was 255 accountants working in accounting services firms registered with the Department of Business Development. A questionnaire was used to collect data. Descriptive statistics were used for data analysis i.e. frequency percentage mean standard deviation Pearson’s correlation coefficient and multi regression analysis. The major findings indicated that 1) knowledge understanding and motivation affected the efficiency in work performance of accountants as a whole at the statistical significance level of 0.01. When considering each aspect the study shows that knowledge understanding and motivation affected the efficiency in work performance concerning quality quantity time and expenses at the statistical significance level of 0.01 The organizational commitment affected the efficiency performance in terms of expenses with the statistical significance level of 0.05 and 2) Work motivation positively correlated with the organizational commitment of accountants with statistical significance level of 0.01.

The purposes of this quantitative research are (1) to study factors affect the digital-era job performance of accountants; (2) to study the use of technology in accounting work and the satisfaction of accountants by applying appropriate tools and technology and; to study the digital-era professional competence of accountants. The research instrument is a questionnaire which was used to collect data from accounting managers of the listed and non-listed companies approved by the Securities and Exchange Commission; auditing firms; and accounting firms in 2020. The results reveal 33 variables consisting of five components which are (1) professional development (2) technical competence (3) employee engagement (4) organizational and communication and (5) professional attitudes and ethics. Objective one all five components were analyzed by the multiple regression analysis to find the correlation with the variables of digital-era job performance of professional accountants (p < 0.05). The results show positive relationship of (1) professional development; (2) the technical competence; (3) the employee engagement; (4) the organizational and communication and; (5) the professional attitudes and ethics to high digital-era job performance of accountants (p < 0.05). In addition the most accounting managers have a high level of satisfaction by adopting tools and technology. Finally they have a high expectation of professional competencies in the technical competence; the professional attitudes and ethics; the professional skill interpersonal and communication and organizational.

Ground grid design of substation is very important. It will help prevent the danger caused by the fault which causes the high step voltage and high touch voltage and may cause the operator to die. It also helps prevent damage to equipment and increases reliability for power systems as well. Currently the Gas Insulated Substation (GIS) has been built a lot especially in areas with limited space because it takes less space than the Air Insulated Substation (AIS). In order to create a substation of the GIS model instead of the AIS model. In order to create the GIS instead of AIS including the improvement or maintenance of the substation it is necessary to build another small substation to supply electricity to replace electricity from the original substation. However there are two substation stations in the same area may cause an increase of high-slope ground potential between the ground grid systems of both substations. It will cause high step voltage and high touch voltage while the fault is diminished. Therefore before improvement or maintenance of substation the ground grid distance and the size of the newly constructed substation must be analyzed that what effect on step voltage and touch voltage generation. Including studying the effects of step voltage and touch voltage that will occur.