The objectives of this study were to investigate inventory management with logistics systems affecting balanced scorecard (BSC) and to study the balanced scorecard (BSC) affecting organizational sustainability. The population used in this study was under the supervision of the Thai Auto Parts Manufacturers Association. A questionnaire was used as a research instrument for collecting data from accounting executives accounting staff and other related line staff. Data were analyzed using descriptive statistics such as mean standard deviation and percentage and inferential statistics including Pearsons Correlation Coefficient and Multiple Regression Analysis. The major findings indicated that 1) Inventory management with a logistic system positively effected operating results. 2) The performance of the organization had a positive effect on the sustainability of the organization. The study showed that agencies or organizations that rely on inventory storage manage their warehouses better when the logistics system plays a role in managing various systems within the warehouse. Organizations do not have to store excess inventory resulting in liquidity. Reduced Inventory costs also result in lower total costs. The selling price can be set lower than the competitors. Businesses earn more profits which positively affects the balanced scorecard (BSC) in all four organization perspectives. When the balanced scorecard (BSC) continues to improve the organization will grow sustainably.

The purpose of this study was to examine the knowledge management of local wisdom. This qualitative research was mainly conducted at Bang-Khurat Subdistrict Bangbuathong Nonthaburi. The research tools were in-depth and focus group interview. The statistical data analysis was SWOT and content analysis. The results were found as follows: 1. Community products: Bang-Khurat’s local products were commercially available including 1. traditional Khao-Chae 2. plastic basketry 3. clay artificial flowers 4.silk artificial flowers 5. genuine leather/patent leather bag products 6. magnetic mobile 7. leather bags 8. silk-lined pottery 9. organic riceberry 10. water spinach farm groups 11. OTOP Nawatwithi tourism community Khlong Ta-Chom Village moo.9 Bang-Khurat Subdistrict. 2. The SWOT analysis of Bang-Khurat products: It was revealed as following: 1. Strength: There were good leaders well-qualified staff and high-quality materials found in the local community. 2. Weakness: Most of the staff did not have enough money and lack of IT marketing and public relation knowledge. The last problem was ignorance of younger generation. 3. Opportunity: As a result of todays many more lines of businesses the community had opportunities to do E-commerce establish a small and micro community enterprise (SMCE) to earn their living increase income and build their brand. Moreover the government sectors were ready to support the community. 4. Threat: According to the community discussions their main obstacles were production marketing and technology. 3. Bang-Khurat s knowledge management: The source of knowledge came from their ancestors knowledgeable persons experts from the outside communities autonomy learning and study visit. 4. Body of knowledge’s process: The characteristics of local wisdom were both traditional and developed mostly starting from acquiring the knowledge experimenting adapting and improving the original products to the new ones. 5. Knowledge transfer: The knowledge was transmitted both formally and informally to their offspring interested neighbors students and youth in the community. 6. Knowledge management plans: They included family businesses group member training taking knowledge notes online teaching and providing some learning courses for local schools and academic institutions. 7. Knowledge management problems: According to the community discussions there were lack of continuity management and coordinators no official grouping limited scope of knowledge ignorance of younger generation and lack of inheritors.

Area status of the Pak Chong Subdistrict Administrative Organization Chom Bueng District Ratchaburi Province Able to demonstrate community capital and potential In dealing with the situation In the area consists of 3 parts: ( 1) The context of the area It is information that gives rise to an understanding of the history of the district. Economic topography Society culture and traditions Domination Community environment including And the target population in the area (2) development path It is information of the situation or problem of the area. Tasks or activities that meet Affected people Associated social capital And performance demonstrated by the time it has taken place and in this section it reflects the concepts and principles for developing or dealing with the status or problems of the area that are consistent with the vision and mission. Of the local government organization And (3) the capital and potential of the area Social capital is an intriguing background used to deal with the situation and problems of the area. ( 1) Person ( 2) Social group Community organizations ( 3) self-managing agencies and villages It is to bring the problems and needs of the people in the area as the ones in their work. And social capital in the area Co-think co-do Until the effect led to the change Both the normal situation And crisis To happen in the future keeping pace with the events Which shows the potential of the area in which In self-management.

The analysis of the relationship among dividends leverage ratios and profitability ratios of listed companies in the Stock Exchange of Thailand: non-life and life insurance sectors aims to study and analyze the financial presentation via financial statement of non-life and life insurance companies. To do so the researcher in particular focused on the information of dividend pay – out ratios leverage ratios and profitability ratios on sixteen (16) firms during the years 2013 – 2017 by employing correlation analysis. The results of the study found that the financial ratios with the same directions to dividend pay – out ratio but there were statistical insignificant included operating profitability ratio net profitability ratio return on assets ratio as well as return on equity ratio. On the other hand the financial ratio with contrary direction to dividend pay – out ratio but there was no statistical significant consisted of debt to equity ratio. However debt to total asset ratio was the one which was not only in the opposite direction to dividend pay – out ratio but also was statistical significant.

The objective of this paper is to study: 1) Impact of change in TFRS for PAEs during 2014 – 2020 for annual reports of Agriculture Business and Foods from SET; 2) Level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 - 2020; and 3) Factors affecting on level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 – 2020. Data was collected from 35 firms by using Consolidated Financial Statement Annual Report by using Modified Jones Model. This research results used SPSS software for analyses Descriptive Statistics and Multiple Regression Analysis. The results showed that: 1) Almost CEO has chosen to reduce the impact of change in TFRS and report only necessary impact. They showed the only materiality of professional judgement by adjusted in the impact of unappropriated retained earnings at the beginning periods for adjusted separate entry in Change in Financial Position Statement. This result also showed that almost items during 2019 and 2020 have more impact from change in TFRS 15 TFRS 7 TFRS 9 and TAS 32; and 2) Before TFRS for PAEs have impact (published) It showed the effects of fluctuation on Discretionary Accrual (DAC). It trends to decrease in Discretionary Accrual after TFRS for PAEs have published for many years. However it showed that level of earnings quality by using DAC between 2014 – 2020 was not significant at α = 0.05 or level of significant at 95%. While the consolidated financial statements during 2014 – 2017 Agriculture Business and Foods have increasing in ROA continuously. However after situations of impact from changing TFRS in 2019 – 2020 and situation of Corona Virus 2019 have effect on the fluctuation of ROA decreasingly.; and 3) the effect of change in TFRS for PAEs and type of ownership structures and group of businesses have no impact on level of earnings quality at significant level (α =0.05). However the effect of change in TFRS for PAEs has negative impact on return on assets (ROA) at significant level (α <0.01). While type of ownership structure group of businesses and firm size have positive impact on ROA at significant level (α < 0.05)