The purpose of this research was to study the characteristics of the audit committee to reduce the companys chances of receiving modified audit opinions from the audit. This study used the data from the annual reports of the companies listed on the Stock Exchange of Thailand between the year 2015 to 2018. The data used were the audit committees and modified audit opinions of 211 companies consisted of 92 industrial product companies and 119 companies in service provider category. The variable data were analyzed by using descriptive statistics and inferential statistics then the logistic regression correlation analysis Pearson correlation matrix and logistic regression analysis were used to test the hypotheses. The independent variables were audit committee characteristics consisted of the independence size number of meetings and accounting or financial expertise. The dependent variable was the modified audit opinions. The results revealed that the number of meetings of the audit committee was the only variables of the audit committee characteristics that showed a positive correlation with the modified audit opinions. There was no significant relationship between the independence of the audit committee the audit committee size the expertise in accounting or finance and the modified audit opinions. The equation of predicting the characteristics of the audit committee which is an important part of corporate governance significantly showed that it had no influence on reducing the chance that the company would receive a modified audit opinion. However the research results suggested the evidences in policy implications and operation of corporate governance in characteristics of effective audit committee. The audit committee meetings not only the numbers but also the quality of the meetings should be considered to enhance corporate governance efficacy concerning the quality of financial reports

This research aims to 1) to study the personal factors of Thai and foreign tourists towards their buying decision making behavior in spa products; 2) to study the current situation of buying decision making behavior for the development spa products entrepreneurs to drive the strategy of Thailand 4.0 and 3) to create behavior patterns of purchasing decisions to develop spa product entrepreneurs driving the strategy of Thailand 4.0. The research used mixed methods qualitative and quantitative. The researcher applied qualitative methods by interviewing 21 selected key informants. The data obtained from qualitative was used to construct the questionnaires which were used to gather quantitative data and analyzed by multiple classifications. The researcher determined the sample size to represent the population using the G*Power program. The research tools used in this research were 1) an in-depth interview and closed-ended questionnaires for qualitative research and 2) a questionnaire obtained from the qualitative research using the Delphi technique as a reviewed questionnaire for quantitative research. The questionnaires were distributed to the 305 samples. The results of the hypothesis testing of personal data were as follows: gender nationality age education level source of information that brought them to Phra Nakhon Si Ayutthaya Province and participants traveling to Phra Nakhon Si Ayutthaya Province are the factors that affect buying decision making behavior spa product of model buying decision making behavior for the development spa products entrepreneurs to drive the strategy of Thailand 4.0 strategy. The result of hypothesis testing factors affect the buying decision making behavior for spa products come into 6 factors are local identity product usage buy as a souvenir repeated buying information from reliable sources and the interpersonal factor of entrepreneurs or salespeople. All of these results comply with the assumptions.

The cross-cultural customer experience and the service environment were two of the most important aspects of retailing that should be prioritized particularly in pharmacy shops. This research investigated the retail experience at the pharmacy store from the perspectives of people from a variety of diverse backgrounds and different geographical locations. The interview was planned and performed by the researcher using a semi-structured format. Participants were recruited from a variety of community-based pharmaceutical shop during the pandemic in the Bangkok areas. The researcher applied convenience sample with the assistance of the owner of the pharmaceutical shop. The analysis of the data was transcribed verbatim and analyzed for key themes via manual inductive coding and constant comparison. The research participants shared their personal experiences with purchasing drugs and associated items during the pandemic. They were also exposed to the stores atmosphere and sanitary environment. Misappropriation of retail space might be caused by dissatisfaction with the shopping experience. A variety of behavioral strategies that improved the retail experience such as creating a dedicated section in the shop for relevant items or updating the in-store environment may help improve the retail experience for customers. The authors provided suggestions for how retailers might use their newly acquired knowledge about consumer behavior. Each of these themes also offered the possibility of further investigation in the future.

This research aimed to study the influence of P/E ratio and market capitalization on returns of the securities in the energy sector in the Stock Exchange of Thailand. In this research the researcher has studied and collected data from the closing prices of the securities in energy sector that are currently traded in the Stock Exchange of Thailand. From January 2015 to December 2019 from the Stock Exchange of Thailand 15 companies and used descriptive analysis mean and standard deviation to test the relationship between independent variables by using correlation analysis and multiple regression analysis to determine the influence of P/E ratio and market capitalization on returns of the securities in the energy sector. The results of the research showed that the P/E ratio had a significant positive influence on returns of the energy securities in the Stock Exchange of Thailand. The market capitalization factor also found that it had no influence on returns of the energy securities in the Stock Exchange of Thailand.

This research aims to study the relationship between corporate governance assessment and performance: A case study of listed companies in the Stock Exchange of Thailand. The data was collected from the Corporate Governance Report of Thai Listed Companies and the Thai Institute of Directors with excellent very good and good CG scores for five consecutive years. The data obtained was based on financial statements annual reports and annual registration statements (Form 56-1) from 2015 to 2019 for 214 companies in total. Descriptive and inferential statistics were used for data analysis i.e. Pearson’s correlation coefficient and multiple regression. The findings revealed that corporate governance i.e. the proportion of independent directors the proportion of managerial ownership CEO authority merging and the proportion of meeting attendance of the board had a positive relationship with the performance of listed companies with significance levels of 0.01 and 0.05. The measurement was based on gross profit margin (GPM) return on assets of shareholders return on sales (ROS) and earnings per share (EPS).