This research aimed to study the relationship between Corporate Governance Social Responsibility and Profitability of 56 companies related to the agriculture and food industry and listed on the Stock Exchange of Thailand. Data was collected for 2015 to 2020 and analyzed using descriptive statistics such as frequency percentage mean and standard deviation. Likewise this research also used inferential statistics including Pearson’s Correlation Analysis and Multiple Regression Analysis. The findings were Corporate Governance; Proportion of Independent Director (PID) had positively correlated with Profitability including the Return on Total Assets (ROA) the Return on Equity (ROE) and the Gross Profit Margin (GPM). The correlations were statistically significant at 0.01 and 0.05 levels. Besides Corporate Social Responsibility; the Environmental Social and Governance (ESG) and the Disclosure of Corporate Social Responsibility Activity (DCSRA) had also positively correlated with Profitability including the Return on Total Assets (ROA) the Return on Equity (ROE) and the Gross Profit Margin (GPM). The correlations were statistically significant at 0.01 and 0.05 levels.

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.

This research is to develop a prototype of a salinity intrusion monitoring system using fuzzy logic to extract salinity values. A system is developed according to a fuzzy logic model using FAOs for appropriate agricultural water quality data considering the electrical conductivity (EC) and total dissolved solids (TDS) as indicators of the salinity value by using the Fuzzy Logic Toolbox to produce and test the generated model. Transformation of the generated models to Embedded C format using the Simulink Coder tool installed in the ARM STM32F microcontroller and a 10-fold cross-validation test was used to validate the data extraction. The Root Mean Square Error (RMSE) for the test results was 0.58175 on average. This research result indicates that the generated model is able to extract data that very closely matches the specified data.

This research aimed 1) to study levels of transformational leadership innovative climate knowledge management systems innovative work behaviors and firm performances 2) to investigate causal relationship of transformational leadership innovative climate knowledge management system as well as innovative work behaviors which influenced on performances of the Medical Device Business in Thailand 3) to examine relevance of those variables along with causal relationships of the antecedents affecting performance of the Medical Device Business in Thailand to empirical data. Data were collected from 312 middle level managers in Medical Device Business in Thailand by using questionnaires as a research instrument. All of the data were analyzed using Structural Equation Model. The analysis of correlation coefficient model showed that the latent variables significantly related to one other at statistical level of 0.001. The analysis of structural equation model (SEM) revealed that the model was completely compatible with the empirical data and the hypothesis. (GFI = 0.933 CFI = 0.972 RMSEA = 0.078 RMR = 0.018) The findings also showed that transformational leadership significantly affected innovative work behaviors at statistical level of 0.001. Similarly innovative climate significantly affected innovative work behaviors at statistical level of 0.001. Likewise knowledge management system significantly affected innovative work behaviors at statistical level of 0.001. Finally innovative work behaviors significantly and directly affected the firm performance at statistical level of 0.05.

The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.