จำนวน Repository ( 1174 )
อิทธิพลของการบริหารจัดการความยั่งยืนด้านสิ่งแวดล้อมสังคมและการกำกับดูแลกิจการต่อการบริหารการเงินอย่างยั่งยืนของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
This research aims to study the influences of sustainability management of environmental social and governance on sustainable corporate finance of the listed companies in the Stock Exchange of Thailand including 1) the listed companies which have been selected to continuously get the Thailand Sustainability Investment award all of 29 companies and 2) the listed companies which have been selected to discontinuously get the Thailand Sustainability Investment award all of 17 companies for 6 years from 2015 to 2018. This research is the mixed method research in both the Quantitative Research by using Descriptive Statistic Analysis Comparison of means Analysis Correlation Coefficient Analysis and Panel Data Regression Analysis with Hausman Test and the Qualitative Research by in-depth interview with 5 persons of the management of the Thailand Sustainability Investment awarded companies. The research results revealed that in continued Thailand Sustainability Investment awarded companies the sustainability management of Environmental has negatively statistically significantly influenced the sustainable corporate finance by making Debt to Assets (DAR) to decrease and positively statistically significantly influenced it by making Market Value (TBQ) Return on Equity (ROE) and Return on Assets (ROA) to increase. In discontinued Thailand Sustainability Investment awarded companies it found that the sustainability management of Social has negatively statistically significantly influenced sustainable finance by making Debt to Assets (DAR) to decrease and the sustainability management of governance has positively statistically significantly influenced sustainable corporate finance by making Market Value (TBQ) Return on Assets (ROA) and Return on Equity (ROE) to increase.
ความรับผิดชอบต่อสังคม กลไกการกำกับดูแลกิจการ และคุณภาพการสอบบัญชีที่มีผลต่อการดำเนินงานของบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
The research objective was to study social responsibility corporate governance mechanisms and audit quality that affect the operations of companies listed on the Stock Exchange of Thailand. The population used in this study was 76 companies listed on the Stock Exchange of Thailand. The annual financial data was from year 2016 to 2020. The data were analyzed using descriptive statistics such as mean standard deviation percentage and inferential statistics such as correlation analysis (Pearsons Correlation Coefficient) and Multiple Regression Analysis. The study found that the social responsibility on consumer responsibility (PRCI) was positively correlated with market share (MS). Environmental stewardship (EN) was positively correlated with Return on Assets (ROA) and company value (NVP). Innovative and outreach (CSRI) is negatively correlated with Return on Assets (ROA) and company value (NVP). Community or social development (CID) was negatively correlated with Return on Assets (ROA) and company value (NVP). Fair operation (SFOP) was negatively correlated with market share (MS). Anti-corruption (AC) was negatively correlated with market share (MS). Institutional investor shareholding (IS) was positively correlated with Return on Assets (ROA). Number of meetings (NBM) was negatively correlated with Return on Assets (ROA) and market share (MS). Institutional investor shareholding (IS) was negatively correlated with company value (NVP). Audit firm size (size) was positively correlated with Return on Assets (ROA) and company value (NVP) but negatively correlated with market share (MS). Compensation paid by auditors to LN clients (compensation) was positively correlated with company value (NVP).
การวิเคราะห์ความเข้มของความเค้นและการเสียรูปของล้อยางรันแฟลทสําหรับรถยนต์นั่งส่วนบุคคลโดยใช้วิธีไฟไนต์เอลิเมนต์
The research aimed to study parameters affecting the stress intensity and stress distribution as well as the deformation of run-flat tires for passenger cars using the Finite element method. Both experimental methods and finite element methodologies were employed in the research process. The results were obtained by comparing the strain values from the two methods to demonstrate the consistency of both methods. The differences in their strain values were shown in the range of 10-16% confirming the analyzing capability in this problem through the Finite element method. At the pre-processing step both procedures and methods were proven with SolidWorks simulation program together with experimentation. These consequences were incorporated to assist the design of run-flat tires. Parameters affecting the stress intensity and stress distribution were evaluated to understand the effects on deformation of the new designed run-flat tires. The reverse engineering process was thus applied in the research process by scanning with FARO P06-05 and creating solid modeling 3D models with Geomagic program for SolidWorks. These could assist in designing the reverse- engineered tire pan. Three components were additionally designed to support the ease in assembling or removing run flat tires from the pan. Run flat tires were finally designed for passenger cars typically the most common small cars. The weight of this car was limited at not more than 1800 kg and the thickness of the wheel pan was 17 inches. The analysis information assumed that the vehicles weight was distributed equally throughout all 4 wheels. The material used to make the run flat tires was a composite tire type that could withstand the pressure occurring from the weight of a passenger car. The results of the analysis demonstrated that the maximum stress on the run flat especially at the position where the run flat surface was in contact with the road was 30-45 MPa which depends on the location of contact with the road. Thus it affected the stress distribution on the wheel pan. The parameters obtained from the study affecting the stress distribution and deformation were accounted to be such types of materials made for run flat tires cross-sectional area and width of run flat tires.
ปัจจัยที่มีความสัมพันธ์กับการปฏิบัติงานตามหลักเกณฑ์มาตรฐานสุขาภิบาลอาหารของผู้สัมผัส อาหารในโรงอาหาร กระทรวงสาธารณสุข จังหวัดนนทบุรี ในสถานการณ์ระบาดของโรคติดเชื้อไวรัสโคโรนา 2019
The objectives of this research were to 1 ) study the personal factors of food handlers in the canteen of the Ministry of Public Health Nonthaburi Province in the epidemic situation of coronavirus disease 2019. 2) Study the operations according to the food sanitation standards of food handlers. 3) Study the factors related to the performance of food handlers according to food sanitation standards. 4) Guidelines for solving problems in the work of food handlers according to food sanitation standards which the research area is in the canteen of the Ministry of Public Health Nonthaburi Province in the situation of the epidemic of coronavirus disease 2019. The research used a mixed method research consisting of a quantitative research using a sample of100 food handlers per restaurant and a qualitative research by interviewing 3 groups of food handlers. The statistics used in the data analysis were: frequency percentage mean chi-square and Pearson correlation. The results of the research showed that 1) the personal factors of the majority of food handlers 68.00 percent are female 37.00 percent aged between 41 - 50 years36.00 percent graduated from high school 42.00 percent with average monthly income between 10000 - 20000 baht 97.00 percent are Buddhists and most 27 percent are food handlers from rice and curry shops. 2) The food sanitation practices of food handlers in the coronavirus disease 2019 epidemic situation found that 65.00 percent of the workers performed according to sanitary principles at a very good level. 3)Factors related to the performance in accordance with food sanitation standards of food handlers in the epidemic situation of coronavirus disease 2019. The results of the study revealed that as for the personal factors of the restaurant type the leading factories the general knowledge of the coronavirus disease 2019 epidemic situation and knowledge of food sanitation in the epidemic situation of coronavirus disease 2019with contributing factors including the support of equipment to clean or prevent coronavirus disease 2019 from government agencies. Food handlers agencies courage participation in sanitation practices. They have also received training or advice from staff on how to behave in the midst of the coronavirus disease 2019 outbreak there was a statistically significant correlation at the .05 level. As for personal factors in terms of gender age education income and religion there are contributing factors such as the agency of food handlers campaigning or announcing measures to prevent the spread of the coronavirus disease 2019 and had been trained in food sanitation. There are additional factors such as having received food sanitation assessment during the coronavirus disease 2019 epidemic situation received a certificate for clean and safe restaurants to prevent COVIC-19 and 4) guidelines for solving problems in working in accordance with the rules of food sanitation standards of food handlers in the canteen of the Ministry of Public Health Nonthaburi Province in the situation of the coronavirus disease 2019 epidemic found that workshop sanitation training should be organized performance and personal hygiene assessments should be carried out. For public relations work there should be more communication channels additional measures on the part of service users and cleanliness including support for protective and cleaning equipment.
ความเป็นเลิศทางวิชาชีพบัญชีและการใช้เทคโนโลยีปัญญาประดิษฐ์ที่ส่งผลต่อคุณภาพรายงานทางการเงินของสำนักงานบัญชีคุณภาพ
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.