The purpose of this research was to develop an application for setting up price for goods in the community. The application helps the retailer calculate and determine the product price with the minimal risk. In order to assess the satisfaction of the application the samples used in this study were 30 community retailers and goods producers. The research found that the application was in good quality. The evaluation of satisfaction with the application was averagely 4.45 which was at a very high level. The application can be actually used in authentic circumstances.

The objective of this research is to study the techniques of profit quality analysis and the consistency of the profit quality with different profit quality analysis techniques; and to compare profit sustainability between large companies and small companies of the industrial energy and utilities group and the petrochemical and chemical group. The data is collected from financial statements and data entry forms (Form 56-1) from 2012 to 2018. A total of 47 companies are analyzed using descriptive statistics including mean and standard deviation; and inferential statistics including multiple regression analysis and analysis of the average difference between 2 groups The research found that in the analysis of the profit quality consistency in all 4 methods there were only 13 companies in the energy and utilities group with consistent quality of profits accounting for 39.39%; and 20 with inconsistent results accounting for 60.61%. In the petrochemical and chemical group there was only 1 company with consistent quality in all 4 methods representing 7.14%; and 13 companies with inconsistent quality representing 92.86%. In addition when comparing the profit sustainability between large companies and small companies it was found that there was no statistical difference in profit sustainability (sig = 0.305> 0.05). When comparing the profit sustainability between energy and utilities group and the petrochemical and chemical group it was found that petrochemical and chemical companies had a higher profit sustainability than the energy and utilities group at statistical significance of 0.01 (sig = 0.009 <0.01).

The study on credit card usage behavior of support staffs at Rajamangala University of Technology Phra Nakhon were aimed to investigate1) personal factors of support staffs at Rajamangala University of Technology Phra Nakhon 2) credit card usage behavior of support staffs at Rajamangala University of Technology Phra Nakhon and 3)The relationship between personal factors and credit card usage behavior of support staffs at Rajamangala University of Technology Phra Nakhon. The instrument used to collect data was a questionnaire; and the sample group in the study was 260support staffs working at Rajamangala University of Technology Phra Nakhon. To analyze data descriptive statistics including frequency percentages and cross-tabulation distributions were applied. The hypotheses were that personal factors were related with credit card usage behavior of support staffs at Rajamangala University of Technology Phra Nakhon. The results revealed that the support staffs at Rajamangala University of Technology Phra Nakhon were between 30 to 39 years old. They held bachelors degrees and worked as the university employees. They were single who earned total income per month of 20001 - 30000 baht. There were 2 - 3 members in the family and had been working for over 5 years. Most of support staffs at Rajamangala University of Technology Phra Nakhon had 1- 2 credit cards with the duration of 2-3 years. The credit card limit was 20000 - 39999 baht. The type of the credit card was Visa card and the amount of monthly credit card spending was 2001 - 5000 baht. Regular cards used were issued by Krung Thai Bank (KTC). The value of goods or services for each spending was 1001 - 3000 baht at the most. Types of products or services that credit cards were used regularly were daily life products. The reason for using a credit card was its convenience for paying for goods or services (cash carried reduction). The channels to receive news that attracted applicants for credit cards were from bank employees and the opportunity to use credit cards to receive reward points to redeem discounts and prizes. Channels of spending via credit cards were through automatic credit approval machines with the frequency of spending of 1 - 3 times per month to pay for goods and services and installment payment for products and services on a periodic basis. The hypothesis test results disclosed that personal factors of the support staffs of Rajamangala University of Technology Phra Nakhon had a relationship with credit card usage behavior the bank cards regularly used the value of goods or services for each use and the opportunity to use credit cards.

The objective of this research is to study the accounting professional skills of accountants that affect the performance efficiency and financial report quality of sports businesses in Bangkok. Questionnaires are used to collect the data. The sample is 310 sports business accountants in Bangkok. Descriptive statistics are used in the analysis including frequency percentage mean and standard deviation. Pearson’s correlation analysis and multiple regression analysis are employed. The research results revealed that accounting professional skills had an impact on operational efficiency and financial report quality of sports businesses. Intellectual skills Personal management skills and Organizational management skills affected the overall performance of the accountants with statistical significance of 0.01. Interpersonal and communication skills and personal management skills affected the overall quality of financial reports of the sports business with statistical significance at the level of 0.01.

The Research about Register and pay tuition fees through the application System Case study: Rajamangala University of Technology Phra Nakhon. The purposes of this study were to study the needs of the system to register and pay tuition through application and to study the expectations of students the performance of your system to register and pay tuition through application of Rajamangala University of Technology Phra Nakhon. This research is a qualitative research. Researchers were collected qualitative data to study the expectations of students to register and pay tuition through application. The samples use in to study consisted of 400 people. The procedures and methods of operation and the data were collected by questionnaire to a sample to determine the expectation of student registration and payment of fees through the application of Rajamangala University of Technology Phra Nakhon and the statistical analysis using computer processing program. The study found that the majority were female. The majority of respondents are 4th year students and 2nd year transfer. Frequency of using the registration service more than five times. Most students have used mobile money transfer service through the application. Students have a need for the university to create a registration application system. Most respondents had expectations and expectations about the registration and payment system through the application system. The design and utilization are at a high level. There is a need for a systematic change in enrollment in digital university. There should also be an agency or system that can assist or talk through the various channels throughout the use of the registration system through the application.