sustainability; case study of an anonymous revenue office in Bangkok Region by using In-depth interview technique participative observation and open-ended questionnaire. The participants in the interview process consists of management superintendents and operators totaling 22 persons. The results show that there is a harmonization in each operational level of the organization and comply with the three objectives of risk management under COSO approach. However there is a lack of a measurement of successful level Evaluation to strategic planning and clear hedging guidelines under COSO - ERM in order to build concrete sustainability for the organization. In this study the author has proposed conceptual framework about factors affecting the effectiveness of risk management for organization sustainability to be tested in the future.

The purposes of the study were to 1) investigate opinions towards the personnel development activity model 2) explore opinions towards the personnel development and 3) examine the personnel development activity model towards Bangkok Central Crown Property Bureau personnel capacity development. The samples of the study were 330 employees working at Bangkok Central Crown Property Bureau selected by proportional stratified random sampling. The data collected were analyzed by the percentage distribution mean and standard deviation; and t-test F-test and multiple regression analysis resulted at 0.05 statistical significance. The results revealed that most of the samples were single females ranging from 31 to 40 years of age holding bachelor degrees. Their average income salaries were 20001 to 30000 Baht. They were working in practical and administrative operational positions and had been working for five to ten years. In general most of the participants reflected that the personnel development activity model which included administrative activities training activities professional planning activities and teamwork activities had high impact on the personnel capacity development. It was also found that personal factors concerning differences on the employee’ age education status tenure range position resulted in different capacity development outcome. In addition most of the participants revealed that the personnel development activity model which included administrative activities training activities professional planning activities and teamwork activities had influence on the personnel capacity development.

This research aim to study disclosure of accounting comply with TFRS were collected from Factors affecting disclosure of accounting comply with TFRS : Case Study the listed Companies in the Energy and Utilities Section in stock exchange of Thailand. The data 24 companies by using annual Financial Statement and Notes to Financial Statements. From 2009-2013 fiscal year. Statistical tools use for analyzing is multiple regression analysis at 0.001 and 0.05 significant level. The results Found that company size capital structure and year of changing to Financial Reporting Standards. Correlated with the level of disclosure at the 0.01 significant level. Furthermore The size of the audit firm correlated with the level of disclosure at the 0.05 significant level. The results suggested that the Changes from accounting standards to financial reporting required to disclose more information.

This Research aims to compare the financial reporting standards and to study the accountants’ attitudes towards accounting standards and revised of financial reporting standards The data were collected from 102 accountant of the companies listed in the Stock Exchange of Thailand. The statistics used in data analysis were t-tests and F-tests (One - Way ANOVA) According to the results of this study the content of revision of financial reporting were not significantly different from the former accounting standard According to impact upon the accountant attitudes the revision of financial reporting standards were difficult for understanding and the factors that affect cognitive attitude The availability of data preparation the cost of Preparation the impact on the financial statements. and Communication with people in the organization. were Age job level Working experience and number of participants on the course of the accounting seminar. This The accounting should learn more about accounting standards and the revision of financial reporting standards that comply with international standards. to provide financial statement’s users with greater reliability

The purpose of this research was to: 1) study the factors that affect the household accounts of people Baan Bang Pho Nuea Pathum thani 2) study the problems and barriers of the household accounts of people Baan Bang Pho Nuea Pathum thani. A questionnaire was used to collect the information through population in of people Baan Bang Pho Nuea Pathum thani. From studying the personal factors it was found that the majority of the population was female ages 41-50 years old 4 family members graduated elementary school average monthly household income in the range of 5000-15000 THB mostly without any financial institutions and most people did household accounts before. Factors affecting household accounts of people Baan Bang Pho Nuea Pathum thani include the necessary to do household accounts to make more savings to know revenue – expenses of families each month to spend carefully and no extravagant and to behave according to the principle of sufficiency economy. Troubles and barriers of making household accounts of Baan Bang Pho Nuea Pathum thani included lack of resource inexperienced lack of help advice from the authorities it’s complicated and waste of time do not want to disclose the facts in household accounts and dislike and ignore the benefits of household accounts