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 objectives of this research were 1) to study the behavior and decision to buy online food of vocational students in Phitsanulok Province 2) to compare of personal factors with behavior and decision to buy online food of vocational students in Phitsanulok Province and 3) to study online food shopping behavior affecting to buy online food decisions of students vocational in Phitsanulok Province. The research was a quantitative research using questionnaires from 400 vocational students in Phitsanulok Province. Data was systematically analyzed by percentage mean standard deviation (S.D.) t-Test One-way ANOVA and multiple regression analysis. The result showed that the behavior of buying online food was at moderate level. The decision to buy online food was at moderate level. Difference Personal factors including gender year of study type of subject housing type and monthly income had different of behavior of online food shopping with no statistical significance. Difference Personal factors including type of subject and monthly income had different of decision to buy food online with statistical significance at .05. Online food purchasing behavior effecting decision to buy food online with statistical significance at .05.

The objectives of this research were to 1) study attitudes and consumption behavior of clean food for health 2) compare personal factors with consumption behavior 3) compare personal factors with consumption attitudes and 4) study attitudes affecting consumption behavior. The sample group was the population of Bangkok Province. Used in the study: 740 people. The questionnaire was used as a research tool. The data were analyzed by frequency percentage mean standard deviation. T-value test Analysis of one-way ANOVA and multiple regression analysis. The research results were found that: attitudes towards the consumption of clean food for health during the Covid-19 epidemic situation was at a high level. Clean food for health consumption behavior during the Covid-19 epidemic situation was at a high level.Individual factors including gender education and status had different attitudes towards healthy food consumption. During the Covid-19 epidemic situation the difference was statistically significant at the .05 level Individual factors including gender education income occupation and status had different healthy clean food consumption behaviors during the Covid-19 epidemic with statistical significance at the .05 level. Attitudes had a statistically significant effect on healthy food consumption during the Covid-19 epidemic at .05 level.

This research aimed to study the optimum factors affecting the quality of gold plating process to enhance OTOP knife products of Ban Mai knife forgers village. This study focused on application of AISI 5160 steel and the 24k gold plating process.In the experiment three samples of plating currents were observed; 10 12 and 14 volts each at 30 60 90 120 150 seconds and 180 seconds respectively. The study found that applying the electric currents in gold plating at 12 volts for 120 seconds gave the best results for the gold color and thickness by giving the thickness of the gold surface at 33.82 micron and the color value between L*=88.72 a*=4.45 and b*=78.58. Moreover the gold dispersion was consistent throughout the workpiece. From applying the electric currents in gold plating at 10 volts it lessened the thickness of the gold plating which made the gold plating look uneven. From applying the electric currents in gold plating at 14 volts it increased the thickness of the gold plating which resulted in a dull or burned finish from over-plating. In comparison the cost of the knife before plating with gold costs only 30 baht per piece while the cost of the knife after plating with gold costs 99 baht per piece. In conclusion the daily sales of a product increase from 50-60 items per day to 60-75 items per day which also resulted in increased revenue and profitability from 1500-1800 baht per day to 5940-7425 baht per day on average.

The bulletproof plates with materials that can convincingly be destroyed by the 7.62 mm bullet with its speed at 878 ± 9.1 m/s were developed by designing according to the National Institute of Justice Level 4 (NIJ 4). The plates were made of two flat sheets stacking SKD11 and SUS304. Their components were composed of the front and back plates; the first sheet made of SKD11 material hardening at 65 HRC with a thickness of 6 mm and the back plate made of SUS 304 material with a thickness of 5 mm. The finite element method was applied to simulate and analyze the results to demonstrate the bullet resistance to the perforation by setting perpendicular sheet to the bullets. Therefore the simulating studies for the bullet firing were demonstrated by locating its angles of 15 30 45 and 60 degrees to the SKD11 sheet with a thickness of 6 8 and10 mm coupled with the SUS304 sheet with a thickness of 5 6 8 and 10 mm. These plates were stacking into two layers then the finite element method was applied to simulate one at a time. The results showed that the first sheet of SKD11 with 6 mm of thickness could resist the perforation of the bullet at 60 degree and the plate thickness of 8 and 10 mm could start resisting to the perforation at 45 degree. The second sheet of SUS304 with the thickness of 5 6 8 and 10 mm were incapable to resist to the perforation and the refraction of the bullet direction as good as that of SKD11. Therefore the principle applying two metal sheets stacked into layers was essential to impel the resistance of the bullet perforation and change the direction of the bullet.