This research aims to study the relationship between tax planning & performance and the stock prices & dividend payments of companies listed on the Stock Exchange of Thailand SET100 group. It was conducted by collecting information from financial statements annual reports and the information registration forms (Form 56-1) of 69 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used for data analysis including correlation analysis and multiple regression analysis. The study results show that the return on equity ratio (ROE) book value per share (BV) and earnings per share (EPS) ratio positively correlated with the stock prices. The corporate income tax rate to total assets (TAX/ASSETS) the return on total assets (ROA) the return on equity (ROE) and the book value per share (BV) ratio were positively correlated with the dividend yield (DY) ratio. The earnings per share (EPS) ratio had a negative correlation with the dividend yield (DY) ratio and the effective corporate income tax (ETR) ratio had a positive correlation with the dividend payout ratio (DP) with a statistical significance at 0.01 and 0.05 levels.

The objectives of this research were to study cellulose fiber extraction from rice straw with sodium hydroxide in various conditions (with 5 1 0 and 1 0 % of sodium hydroxide at room temperature 60ºC and 90 ºC for 0.5 1 2 and 3 hours) and to study rice straw nonwovens preparation by the wet-laid process. Oil wicking ability oil absorption ability air permeability morphology and physical properties of prepared nonwovens were investigated. It was found that the optimal condition for cellulose fiber extraction from rice straw was 5% of sodium hydroxide at 90 ºC for 2 hours. At this condition the cellulose fiber yield of 2 2% and the fiber length of 1 . 9 6 cm were obtained. The oil wicking ability and oil absorption ability of rice straw nonwovens increased when weight per unit area increased. Therefore oil absorbed into gaps between fibers of the nonwovens by capillary effect. Moreover the nonwovens could wick and absorb virgin palm oil better than fried palm oil because virgin palm oil has a lower viscosity than fried palm oil. The viscosity increased from derived lipid and other substances which dissolve and disperse increasing after frying food. The results indicated that the rice straw nonwovens had oil absorption ability.

Riceberry rice is dark purple coloured grains. It is one of the most famous rice for consumers. There are nutrients and high antioxidant properties. Riceberry broken rice (RBR) is a by-product from the rice milling process and has a low value. It can be processed into various products. The purpose of this research was to study the ingredients and the ratios for tablet formulations including RBR powder milk powder whey protein icing sugar strawberry powder bulking agent anticaking agent and lubricant agent. Tabletting of powders was performed using a rotary tablet press machine. It was found that the powder products exhibited passable flow with the Carr Index of 24.57-32.10% and the Hausner Ratio value of 1.33-1.47. The water activity value of product was in the range 0.36-0.45. The tablets had thickness 3.86-4.38 mm diameter 13.07-13.35 mm and weight 0.62-0.71 g/tablet. The increase of RBR powder content (10% - 40%) decreased hardness value of tablet products about 5 times (from 64 N to 12 N). Sensory evaluation of products in appearance color texture odor flavor hardness dissolution in the mouth and overall liking were conducted using 9 - point hedonic scale with 30 untrained panelists. The results showed that the optimal tablet formulation consisted of 30% RBR powder 30% icing sugar 18% milk powder 1% anticaking agent 1% lubricant agent and 20% bulking agent or strawberry powder. They showed the highest overall liking scores in ranges of “like slightly” to “like moderately”

The product development of gluten-free Bake goods with Thai rice. The rice used in research is the product of the Baan Chanode community enterprise of Khlong Yong - Lan Tak Fa Community such as Nakhonchaisri brown rice and black rice. It is processed into rice flour as a substitute for wheat flour to make gluten-free pastry product contains cookies products Tuile cookies and tart dough. Product development of gluten-free pastries with Thai rice with Nakhonchaisri brown rice and black rice can be made into a gluten-free product. Products that contain more fiber. They have a natural color of rice at the same time it resulted in a lower products texture characteristic score. Which affects acceptance The proper packaging is beautiful the respondents rated it on a very satisfactory level. Consumer acceptance testing The development of gluten-free pastries made with 3 Thai rice of 100 people found that most of the testers more than 80% accepted the product development of gluten-free pastries with Thai rice.

Vegetarian rice seasoning supplement with ginkgo seeds is an alternative product for health-conscious consumers as well as adds value to ginkgo seeds. In this research the basic formula of rice seasoning was selected and developed into a Vegetarian rice seasoning supplement with ginkgo seeds at 0 25 50 75 and 100 percent of the total amount of ingredients. The 3 basic formulas were prepared and were conducted the sensory evaluation in terms of appearance colour smell taste texture and overall liking. It was found that the panelists gave the highest acceptance score on basic formula No. 1 for all aspects significantly (p<0.05). Therefore this formulation was supplemented with ginkgo seeds at different levels (0-100%). From sensory testing by 50 panelists rice seasoning supplement with ginkgo seeds 50% showed the highest satisfaction score in all aspects (p<0.05). The appearance was included smaller pieces of golden yellow ginkgo seeds with crispy texture. This product still preserved the smell of chili paste mixed with the smell of ginkgo. The taste is mellow and lighter than that of the basic recipe. The nutritional value in terms of total energy carbohydrates fats of rice seasoning supplement with ginkgo were slightly close to that of the basic vegetarian rice seasoning. In addition the color values (L* a* b*) moisture content and water activity (aw) of rice seasoning supplement with ginkgo seeds at 50% were higher than those of the basic formula (p<0.05). From this resulted it may be used as a guideline for the development of other rice seasoning or other foods to enhance nutritional value with ginkgo seeds as well.