The purpose of this research is to study the relationship between spiritual intelligence and competencies of Thai professional accountants. Questionnaires were collected from 401 Thai professional accountants who attended the training with the Federation of Accounting Professions under the Royal Patronage of His Majesty the King. This research used partial least squares structural equation modeling (PLS-SEM) to study the relationship between spiritual intelligence and competencies of Thai professional accountants through the mediating variables including role of work-life balance work stress self-efficacy and job satisfaction. The results showed that spiritual intelligence has a positive relationship in statistical significant with competencies of Thai professional accountants which can be explained by the role of self-efficacy and job satisfaction. Except for work-life balance and work-stress they are 2 of 4 variables that do not have any positive relationship in statistical significant with spiritual intelligence. Furthermore the results showed that competencies of Thai professional accountants have positive relationship in statistical significant with job performance. This research is the first study that provides empirical evidence about the relationship between spiritual intelligence and competencies of Thai professional accountants. This study helped to confirm previous studies about the relationship between spiritual intelligence and competencies in personnel in the organization again. We will be able to used as a guideline for developing competencies with spiritual intelligence for Thai professional accountants. Furthermore we will obtain new knowledge for educational institutions in Thailand at various levels in opening relevant courses in order to prepare students to be professional accountants in the needs of organizations and ASEAN. They can confidently adjust to be professional accountants in accordance with the standards increase job performance in the era 4.0 with confidence and sustainability.

The study and development to design mushroom nursery for installed within the orphanage cultural school (Main 67) Lao PDR. Is a research to promote and develop the production of raw materials for cooking in the school. Consequently the school has a policy to promote plants and raise animals to prepare food for students. But the amount of the produce is not enough to meet the demand for consumption of students. Therefore the researcher has the idea to design a mushroom nursery that is suitable for for installed within the school. Because the cultivation of mushrooms in the nursery is not difficult and still produces all year round. If there is promotion of mushroom cultivation in addition to plants and animals. Will make the school have raw materials that variety and enough for use in cooking for students. Which will result in students eating more complete categories. By the method of conducting the research beginning with the study and analysis of data to find the amount of mushroom cultivation suitable for the consumption needs of students. After that the study and development of the form of mushroom nursery that is suitable for the use and maintenance. Can be easily assembled and installed. Use materials that can be found locally and use a small budget. According to the research the mushroom nursery is a semiautomatic 3.27 x 8 meters consisting of modular system. By using bamboo and plastic mesh as the main material and inside using the method of placing suspended mushroom bags. Suitable for installation in most schools. Since it can be easily assembled and installed with materials that can be purchased locally. It is also easy to use and maintain. This nursey can produce approximately 2400 mushrooms or about 240 kilograms per month. In summary The study and development to design mushroom nursery for installed within the orphanage cultural school (Main 67) Lao PDR. It is the development of vacant spaces within the school to be agricultural areas that will benefit the school in many ways. Both the quantity of produce and nutrition budget and career promotion.

This research had the following objectives: 1) To compare roasted and fried Sangyod rice grain products. 2) To find proper proportion of puffed Sangyod rice grains to other seeds. 3) To find storage life of puffed Sangyod rice grains mixed with other seeds product. 4) To calculate cost of production of oil free puffed Sangyod rice grains mixed with other seeds product. Results found that physical properties of roasted Sangyod rice grains puffed and expand better than the fried ones. Consumers preferred the roasted grains to the fried oned because less oil was consumed which was good for health. In developing puffed Sangyod rice grain product Consumers accepted the second formular of 50:50 proportion of puffed Sangyod rice grains to other seeds better than the other proportion of 30:70 and 70:30. The results were statistically significant. This formular was used in storage life study. Results found that the product can be kept 7 days at ordinary room temperature Microbial growth was observed every two days. Mold and yeast counts and water activity were studied. No mold nor yeast were found in day 0 water ativity was 0.58. No mold nor yeast were found for 7 days. Cost of production of puffed Sangyod rice grain mixed with other seeds product was calculated. The material cost was 95 Bahts. 30% processing codt was 29 Bahts for 50 pieces of product. The average cost per piece was 2.10 Bahts.

The purpose of this paper is to study a standard recipe for caramel custard substituting Murrah milk for cow’s milk in the standard recipe. Moreover the sweetness of Murrah milk caramel custard was adjusted and examined. Furthermore the nutrition of Murrah milk caramel custard was analyzed and customers’ satisfaction was evaluated using the sensory quality assessment of the 9 - Point Hedonic Scale. The results indicated that the standard caramel custard recipe by Boonyarit (2559) received the most approval. Then cow’s milk was substituted with Murrah milk in the ratio of 100%:0% 50%:50% and 0%:100%. According to the sensory quality assessment the ratio of cow’s milk to Murrah milk (0%:100%) had the most approval. Then the sweetness of Murah milk caramel custard was adjusted by reducing sugar 10% 15% and 20% respectively. The customers’ satisfaction indicated that 20% sugar reduction had the most approval. In addition the nutrition of the original caramel custard (cow’s milk) and the developed caramel custard (Murrah milk) in one serving size (100 grams) demonstrated that the developed caramel custard has higher energy protein calcium and fat than the original carmel custard. The developed caramel custard was tested with 150 participants. The results showed that 45.33% of participants have not known about or tasted the origianal caramel custard before and 56.00% of participants have not known about and tasted Murrah milk caramel custard before. According to the results 81.33% of participants approved of the Murrah milk caramel custard. Also 52.67% of participants agreed that 100 grams per cup of Murrah milk caramel custard is the appropriate amount. Additionally 45.33% of participants accepted the price as 35 baht/100 grams/1 cup. Thus 62.00% of participants will buy Murrah milk caramel custard if it becomes available for sale.

The purpose of this project were to study floor lamp from indigo dyed fabric process of condominium. The researcher were interested in floor lamp from indigo dyed fabric product that could be used practically and beautiful. It were inspired by the mangrove tree root that grew out of the trunk to adhere. It made the mangrove tree root shape look like legs outstretched to suit for making it. The result of the floor lamp from indigo dyed fabric design were the shape obtained from the root of the mangrove to make the floor lamp from indigo dyed fabric design for use. It found that the floor lamp indigo dyed fabric could be used in residential condominium as well. There was a light that was not too dull or translucent when the light turned off. It would be beautiful when turned on to make the color and pattern more sharply.