The purposes of this research were : 1) to study the conditions of business operation of traditional cake products of entrepreneurs in Trang Province.2) To study the problems in business operation of traditional cake products of entrepreneurs in Trang Province. 3) To compare the level of problems in business operations of traditional cake products of entrepreneurs in Trang Province classified by business conditions and 4) to present guidelines for the development of business operations of traditional cake products of entrepreneurs in Trang Province. The population is 25 traditional cake products business entrepreneurs in Trang Province. The research instrument was a questionnaire. The statistics used for data analysis were frequency percentage mean standard deviation. One way ANOVA and analyze descriptive data. The results showed that 1) The results showed that: 1) the traditional type of cake in the business is three flavor cakes which has been in business for more than 31 years with a marketing channel as a point of sale. The business has an estimated daily production about 51 100 boxes or more than 151 boxes earning approximately about 100001 200000 baht from product distribution and most of the businesses are located in the commercial area in the city. 2) Entrepreneurs have a high level of business problems. When considering each aspect in descending order it was found that the aspect with the highest mean was finance followed by sales and the least was management.3) Comparison of the level of problems in business operations of traditional cake products of entrepreneurs in Trang province classified by business conditions found that entrepreneurs with different business conditions had no different problems in operating the traditional cake products business in Trang Province except for entrepreneurs with a period of business and the location of the businesses were statistically different at the .05 level. and 4) the guidelines for the development of traditional cake products business of entrepreneurs in Trang Province are entrepreneurs should pay attention to the selection of raw materials that are of constant quality. There should be more beautiful cake designs and more variations. There should be an online ordering channel such as ordering through the website or an application and has a delivery service. There should be a concise accounting of income and expenses and sales are monitored regularly. Employees are encouraged to be professional and able to sustain and maintain their own business values.

The objectives of this research 1) To study the media exposure behavior the satisfaction of media relations travel decision-making behavior. 2) To study the satisfaction of media relations tourist program toward the media exposure behavior 3) To study the satisfaction of media relations tourist program toward travel decision-making behavior. The sample population consisted of 400. By using online questionnaires to collect information. In hypothesis testing statistical used Pearson’s Coefficieal Analysis at statistical significance level of 0.05.The results of this research found 1) The media exposure of media relations tourist program positive effect on travel decision-making behavior at statistical significance. 2) The satisfaction of media relations tourist program positive effect on travel decision-making behavior at statistical significance. 3) The media exposure behavior relations tourist program positive effect on travel decision-making behavior at statistical significance. By variable the media exposure of tourist program the media exposure behavior relations the satisfaction and the most satisfaction of tourist program relations effect on travel decision-making behavior.

The purpose of the study was set to analyze the current situation of the competency of accountants model of small and micro community enterprise of central region in 2030.The study was examined through the perspective of a group of experts scrutinizing future feasibility the competency of accountants of of small and micro community enterprise of central region in 2030. The data were examined by delphi techniques with the data collected through the interviews and questionnaires from three different data collections. The data analysis was completed using median and consistency then confirmed the result with by the interquartile range calculation. It was found that the key components included 1. Knowledge and understanding of accounting and other fields 2. Experience skills and linking knowledge in many dimensions 3. Ethics 4. Soft skills of future forms of the competency of accountants model of small and micro community enterprise of central region in 2030 as examined and approved by the experts in all four skills for the feasibility of the future application.

The analysis of the relationship among dividends leverage ratios and profitability ratios of listed companies in the Stock Exchange of Thailand: non-life and life insurance sectors aims to study and analyze the financial presentation via financial statement of non-life and life insurance companies. To do so the researcher in particular focused on the information of dividend pay – out ratios leverage ratios and profitability ratios on sixteen (16) firms during the years 2013 – 2017 by employing correlation analysis. The results of the study found that the financial ratios with the same directions to dividend pay – out ratio but there were statistical insignificant included operating profitability ratio net profitability ratio return on assets ratio as well as return on equity ratio. On the other hand the financial ratio with contrary direction to dividend pay – out ratio but there was no statistical significant consisted of debt to equity ratio. However debt to total asset ratio was the one which was not only in the opposite direction to dividend pay – out ratio but also was statistical significant.

The research on the development of accounting systems to increase the efficiency in preparing financial reports of community enterprises was aimed to explore general conditions and problems of financial reporting that leads to the development of an accounting system model as well as its efficiency of the model as a tool for preparing financial reports. The research tools include the questionnaire looking into general conditions and problems in preparing financial reports opinions on the accounting system development and the efficiency of the accounting system model either before or after the accounting system model development. The statistics used for the analysis include frequency percentage mean and standard deviation. The sample group used in this research was community enterprises located in Bangkok. The results of the research revealed general conditions for preparing financial reports with the highest score concerning the opinion on the accounting system proposing that this could assist in the preparation of financial reports to be more accurate and reliable. The ability to learn and prepare financial reports with accuracy and completion is the essence of the application of the financial reports of community enterprises beneficial for the community enterprises. Regarding financial reporting problems it was found that the problems with the highest level of the personnel opinion regarding knowledge and understanding of financial reporting preparation. The methods for preparing financial reports relating to accurate and complete accounting records are related to the collection of accounting documents to support accounting records. As for the tools used in the work related ready-made accounting software for accounting records was applied. According to the data analysis results on general conditions and problems in preparing financial reports the researcher then established an accounting system model and tested the system application consisting the accounting system payment accounting system production cost accounting system and the dividend payment and accounting system for community enterprise members. It was found that the score level of the users’ opinion was at the highest level. The respondents were satisfied with the overall establishment of the community enterprise accounting system. Moreover the accounting system helps access the performance of community enterprises and the accounting systems that are suitable for the community. Previously the efficiency of the accounting system prior to the model application needs to be easy to understand with complete collection accounting complicated documents and correct use of recording methods of the accounts according to the accounting system format as well as the ability to prepare financial reports (statements of financial position and income). However those procedures were less effective compared to the accounting system model applied after. It was found that the type of accounting book required was not complicated more effective and accurate with the recording method used according to the form of the accounting system. The capability of its collection of complete accounting documents to prepare financial reports (statements of financial position and income statements) are more correct and complete; and the order of the accounting system is easy to understand and very effective.