The objective of this research was to analyze determinants of nonperforming loans (NPLs) in commercial banking industry of Thailand during 2005 and 2014. This study used quarterly secondary data from the 1st quarter 2005 to the 4th quarter 2014 totaling 40 quarters. Descriptive statistics for testing data and econometric method for analyzing equation and multiple regression analysis for testing the hypothesis were used. The results of this research showed that the nonperforming loans (NPLs) in commercial banking industry of Thailand was positively related to the size of commercial bank with a confidence level of 95%but negatively related to consumer price index and prime rate with a confidence level of 95%. Loan-to-deposit ratio gross domestic product and loan volume were not related to NPLs.

As Financial Knowledge based on Financial Risk Taking: The effects of financial literacy on risk tolerance has been concerned the objectives of this study are to compare levels of perceived risk and levels of financial literacy between two groups which are one who are likely to be good at financial literacy and one who do not and to analyze these linear relationships. This study is a survey research which the research methodology is mixed method. The qualitative data were collected from in-dept interview questionnaire while the quantitative data were also collected from online survey questionnaire. The population is students who enrolled in Bachelor of Business Administration in two main groups which are one who do and do not have financial literacy. The sample is students who enrolled in Department of Finance which represent one who have financial literacy and students who enrolled in Department of Information Technology which represent one who do not have financial literacy. The selection method of the sample is a purposive sampling method which surveyed fundamental financial knowledge financial behavior and perceived risk. The survey method used online survey and constructed in-depth interview. The sample were divided into three groups according to their perceived risks which are risk lovers risk neutral and risk averse. The hypothesis of this study is that there are differences between financial knowledge between sample who assessed their perceived risk themselves and who did them using a survey assessment. The results can be concluded that the population mean between two independent samples is statistically significant at level of 0.10 significance and the population mean between two groups of different methods of perceived risks is statistically significant of differences between those two means at 0.01 significance. Moreover the linear relationship which is correlation of financial literacy and perceived risk self-assessment is 0.175 (0.013) while one which is of financial literacy and perceived risk assessed by a survey is 0.160 (0.023). Thus these hypotheses are statistically significant. The suggestions are 1)financial curriculum should take a course of risk and risk management 2)investors who do not have good in financial knowledge should concern more about their investment including risk 3) investment consultant should assess the risk and perceived risk of consultee and let them know about the risks before making a investment decision 4)government should promote financial knowledge of financial planning cash management and investment allocation and risk diversification.

This research aimed to study the relationship between financial ratios of operating efficiency and profitability of listed companies on the Stock Exchange of Thailand. Data was collected from the financial statements of the real estate and construction groups from 2015 to 2019. The data were analyzed using descriptive statistics such as frequency percentage mean and standard deviation. The inferential statistics were Pearsons Correlation Coefficient and Multiple Regression Analysis. The results of the study found that 1. operating cash flow activities positively correlated with the return on asset 2. the debt to asset ratio was negatively correlated with the gross profit margin net profit margin return on asset and return on equity 3. average collection period was negatively correlated with the gross profit margin and net profit margin 4. inventory turnover had a negative correlation with the return on asset 5. the total asset turnover was positively correlated with the net profit margin return on asset and return on equity with the statistical significance at a level of 0.05.

The objectives of this study were to 1) study the satisfaction of users of the Treasury Division Rajamangala University of Technology Phra Nakhon and 2) to compare the satisfaction of users of Rajamangala University of Technology Phra Nakhon according to their personal classification. Thedata were collected from a sample of 214 people. The tool used for collecting data was a questionnaire and the data analysis was performed using frequency percentage mean standard deviation and One-Way ANOV). Scheffe was applied to test the differences of each pair. The results of this research revealed all four aspects of the satisfaction of users of the Treasury Department of Rajamangala University of Technology Phra Nakhon which included the: staff service process of service process facilities and service quality at a moderate level.

The purposes of this study were to 1 ) study problems of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission in terms of supplying controlling and exterminating the inventory and 2 ) examine solutions to problems to improve of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission to operate more efficiently effectively transparently and verifiably. The research population consisted of 5 0 direct staff members working in the field of office supplies in the Office of the Teacher Civil Service and Educational Personnel Commission. The instruments used for data collection were questionnaires and statistics used for data analysis included percentage mean and standard deviation. The results of the research revealed that the problem of the administration of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission in the overall was moderate. When considering each aspect it was found that the inventory control aspect was the most problematic for the lack of places to store deteriorated items and exterminate within a specified period of time. The solution was to create a manual and schedule to operate the inventory more effectively. Secondly there was a problem with the cost of the inventory needed by the users that was always higher than the government standard. To solve this problem a survey on the material requirements of the internal units should be conducted before ค setting a budget for the materials to meet the current market price by all parties involved in the budget plan. Finally for the extermination of the inventory the problems were related to the responsible committee who had clear knowledge of the rules and practices of their roles and duties. Training regarding in the inventory administration should be arranged for regular and continuous understanding