The objective of this research was to explore factors affecting the selection of property plant and equipment revaluation influencing discretionary accruals of listed companies in real estate and construction sector in Stock Exchange of Thailand during the period of 2011 - 2013. Data were collected from 294 samples and analyzed by logistic regression analysis and t-test in order to test the hypothesis. The results revealed that debt and property investment ratios affected the selection of revaluation accounting policies. Furthermore the research revealed that sample firms selecting property plant and equipment revaluation had significantly higher discretionary accruals than those firms who applied cost method at 0.05 significant level of statistics.

The study was aimed to investigate the production of banana fiber that was suitable for decorating handicraft basketry examine its effectiveness develop decorative handicraft materials for basketry from fibrous layer on the trunk of the banana tree and promote the obtained knowledge in the community of Plasticseeroong Baanmor Promburi District Singburi Province. The research result could be summarized that the most appropriate production process of dry fibrous layer on the trunk of the banana tree mixed with fibrous layer of paper mulberry was done through mechanical process. After bleaching the mixed fibrous layer was stirred by Hollander beater with the proportion of wet fibrous layer and water at 1:40; 10% of dry of paper mulberry was boiled for three hours in sodium hydroxide at 100degree Celsius then bleached with 1.5% of hydrogen peroxide with 4% of the dry fibrous layer weight at 90 to 95 degree Celsius for two hours. The mixture of wet fibrous layer on the trunk of the banana tree with wet fibrous layer of paper mulberry was 70:30 which was considered appropriate for decorating handicraft basketry. Concerning the examination of mechanical properties of banana tree fibrous layer according to the standard of TAPPI T it was found that the folding endurance of paper value was 144 (N. m/g); the tensile strength value was 32.16 (N. m/g); the tear resistance value was 26.56 (mN.m2/g); and the bursting strength value was at 1.94 (KPa.m2/g). The fibrous layer obtained from on the trunk of the banana tree was fabricated into decorative basketry materials for example flowers palm leave hats flower key chains bags and paraffin coated flowers for bamboo boxed. The attendants’ satisfaction on the training of the production of decorative handicraft materials of basketry from fibrous layer on the trunk of the banana tree to 30 members of the community of Plasticseeroong Baanmor Promburi District Singburi Province concerning the training service speakers training procedures facilities and training benefits was at high level (90.67%) and at average level (9.33%).

Purpose of this study 1) factors affecting the drop out of Rajamangala University of Technology PhraNakhon students in 2014 academic year. 2) correlation with personal information and 3) solutions to prevent the drop out. A study population are 1179 students who have dropped out in 2014 academic year and 584 lecturers of the Rajamangala University of Technology PhraNakhon. The analysis on the students population will be carried out by computing frequency percentage and Chi-square test to observe independency between the two variables. Also conducting an interview on the 360 students and 70 lecturers of the Rajamangala University of Technology PhraNakhon. From data collecting found that majority of student population status can be put by order as terminated deprived and resigned. Gender hometown occupation of parents/guardians and income of parents/guardians show significant relation to the drop out of the students in 2014 academic year while parents marriage status show no relation with statistically significant of 0.05. From the interview it can be extracted and put in order of contribution that personal issue family issue university environment and lecturer effect the student decision to drop out. Suggested solution: the university should create unique image encourage students to have part-time job during semester set up a consulting and support center provide more financial aid adjust and improve university scenery sourcing/maintenance furniture and equipments to meet usage adequate and quality standard and finally set up a colloquiums focusing a practical application. Therefore Rajamangala University of Technology Phra Nakhon should put the result from this study into practical use as a guideline to meet future circumstance and to develop administrative strategy for maximum advantage in the competition.

The Purpose of this research is to design and to create the Font of Rajamangala University of Technology Phra Nakhon. The samples of this research are the internal personnel or internal staffs by using Cluster sampling (N1=50) and the external personnel or stakeholders by using Accidental sampling (N2=50) included 100 samples. The research tools are exploratory questionnaire satisfaction questionnaire and efficiency performance evaluation. Data analysis is done by using frequency percentage and standard deviation. Process of research methodology consists of (1) Primary survey about identity attitude (2) conclude and Analysis (3) Design and develop and create font (4) Satisfactory test (5) Efficiency performance of font

The purpose of the research was to study the exciting permanent-magnetic-field affecting to the Bean Sprout growing. The comparison of control-group (or unexcited seed) of the Chainat-72 seed and exposure-group seed where is the excited by the 1.6-Tesla permanent-magnetic-field of 15 30 45 and 60 min has been done. The exciting permanent-magnetic-field affecting to the Bean Sprout growing is analyzed by statistical analysis. The findings revealed that: by excited seed the maximum grow-up rate or average weight of Bean Sprouts was 24.82 %.