This purposes of this independent research were to 1 ) study attitudes towards saving and investment of of Rajamangala University of Technology Phra Nakhon personnel as a financial retirement preparation 2) compare attitudes towards saving and investment of of Rajamangala University of Technology Phra Nakhon personnel with different personal and external factors. The data collected from the university personnel of Rajamangala University of Technology Phra Nakhon. The samples were 238 employees and the questionnaire was used as a tool to collect data. The study result indicated that the majority of respondents of Rajamangala University of Technology Phra Nakhon were female staff 166 (69.7%) 121 (121) and 152 (63.9%). The average monthly income was 20001 - 25000 baht or 47.1 percent. Their monthly expense was 15001 - 20000 baht which accounted for 38.2 percent. The results of this study revealed that the attitudes towards saving and investment of the Rajamangala University of Technology Phra Nakhon staff were different in terms of personal factors and external factors. The attitude toward savings and investment at the overall level was high regarding Acceptance of risk acceptance expected return understanding confidence and saving and investment experiences

ECONOMICS VALUE ANALYSIS OF INVESTMENT POLYCYSTALLINE DIAMOND(PCD) CUTTING TOOLS BRAZING. The objective was to study the possible economic investment welding vacuum (High Vacuum Brazing Machine) Case Study JK Precision Seasons Ltd. to produce inserts with diamonds (Diamond Insert) and quality. reduce the cost of production The experiment storage costs during the production process inserts with diamond original method and process used welding machines vacuum (High Vacuum Brazing Machine) by the project matures in 10 years the life cycle of the equipment by the companys accounts. it can be concluded that the project Investment welding machines vacuum (High Vacuum Brazing Machine) is worth the investment. By comparison the production cost of current methods and using new welding machines vacuum (High Vacuum Brazing Machine) found that the cost of production when using welding machines vacuum (High Vacuum Brazing Machine) down 31 baht / piece the production process. down two steps and increased productivity in a new way. 72413 pieces / year When analyzing the cost of Economics found that the value equivalent’ contaminated current net (Net Present Value) Payback period (Payback Period) rate of return of the Project (Internal rate of Return) Previous year current net’ Baht 443902559 Baht rate of return of the project is the of 3172% summarized the’ value. The project studies the possible invest welding vacuum (High vacuum Brazing machine) is suitable for investment.

This study aims to study the client’s investment behavior in the Long-Term Equity Fund: LTF the clients invest in Krungsri Asset Management Company classified on demographic factors and to study different behavior of individual investor. The sample used in this study includes investors who invest in long-term equity fund (Krungsri’s LTF) amounting to 71518 investors. The sampled people derive from the Taro Yamane’s formula as Convenience sampling method that the confident level is 95% and the tolerance’s acceptance in the selection of the samples is 5% numbered 397 investors. The data collection did during October 2015 which evaluated and analyzed data using statistical software. This study analyzes by using statistics and percentage. This study found that most investors are females aged between 31-40 years married status get a bachelor’s degree have monthly revenue between 15000-30000 baht and their careers are government officers. In terms of investment found that most investors choose a long-term mutual fund (70:30 of dividend). On average each of the investors have investment value approximately 10000 baht per time or less than there is an average investment period over five years and the times to invest in the investment portfolio are the gradual purchases throughout the year. Regarding to the total investment in the mutual fund investors invest about 1-2 locations. In term of the loss’s acceptance has risk level around 10-20%. The investment objective is to receive tax benefits. For suggestions from the research results the asset management company should conduct these investment behaviors to make consideration on creating new products that are suitable for the investment this also reassure investors that their investments will bring benefits and have low risk in addition the confidence in the firmly fixed income and these investments do not cause adverse effects in a long-term investment. This research also makes choices in the matter of the benefits’ payment risk assessment in investment time to invest and so on. In order the fact that investors have choices to invest in the versatile mutual fund.

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.