This research aims to study the relationship between corporate governance assessment and performance: A case study of listed companies in the Stock Exchange of Thailand. The data was collected from the Corporate Governance Report of Thai Listed Companies and the Thai Institute of Directors with excellent very good and good CG scores for five consecutive years. The data obtained was based on financial statements annual reports and annual registration statements (Form 56-1) from 2015 to 2019 for 214 companies in total. Descriptive and inferential statistics were used for data analysis i.e. Pearson’s correlation coefficient and multiple regression. The findings revealed that corporate governance i.e. the proportion of independent directors the proportion of managerial ownership CEO authority merging and the proportion of meeting attendance of the board had a positive relationship with the performance of listed companies with significance levels of 0.01 and 0.05. The measurement was based on gross profit margin (GPM) return on assets of shareholders return on sales (ROS) and earnings per share (EPS).

This research aims to study the relationship between tax planning & performance and the stock prices & dividend payments of companies listed on the Stock Exchange of Thailand SET100 group. It was conducted by collecting information from financial statements annual reports and the information registration forms (Form 56-1) of 69 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used for data analysis including correlation analysis and multiple regression analysis. The study results show that the return on equity ratio (ROE) book value per share (BV) and earnings per share (EPS) ratio positively correlated with the stock prices. The corporate income tax rate to total assets (TAX/ASSETS) the return on total assets (ROA) the return on equity (ROE) and the book value per share (BV) ratio were positively correlated with the dividend yield (DY) ratio. The earnings per share (EPS) ratio had a negative correlation with the dividend yield (DY) ratio and the effective corporate income tax (ETR) ratio had a positive correlation with the dividend payout ratio (DP) with a statistical significance at 0.01 and 0.05 levels.

Direct thermal decomposition mercury analysis is an efficient technique for determination of mercury in facial whitening creams. The analysis can be performed without any sample preparation. The samples can be weighed and placed directly into the analyzer. Thus there is no chemical waste produced in sample preparation. The time and energy used in sample digestion are saved as well. The calibration curve between mercury absorbance in terms of peak height and weight of standard mercury in the range of 0.1-10 ng was created. The calibration curve was linear followed the equation y=2.003x10-2X– 5.14x10-4 with coefficient of determination (R2) 0.9991. The precision in term of repeatability were 14% and 5.9% rsd (n=3) at 1.2 and 868 µg kg-1 respectively. The recoveries were between 88-110%. The detection limit (LOD) was 0.1 µg kg-1 (3sd/m n=10). The amount of mercury detected in 12 whitening cream samples sold in Chonburi province during the year 2019 were within the safety standard permitted in general cosmetics under the notification of the Ministry of Public except two samples were over the permitted standard.

This research article aims to study of the atomizer nozzle pattern in the gas atomization process. The production of metal powder by using a gas atomization process. It is the most popular process. This process is used in various industry and engineering application. However there is lack of information on the production of various precious metal powders in the jewelry manufacturing industry both in the country and abroad. For this reasons the research team is interested in applying this process for the Thai jewelry manufacturing industry. Currently the jewelry industry is in a transitional period of manufacturing technology with an increased focus on powder metallurgy technology. The production of metal powder by using a gas atomization process consisting of the following 3 steps: melting making of atomized molten metal cooling and solidifying for solid particles under a controlled gas atmosphere. Factors affecting particle shape particle size and particle size distribution are consisting of inert gas type molten metal temperature and the configuration or pattern of the nozzle that are different characteristics. The results can be concluded that Close-Coupled Nozzle is the most suitable nozzle for production due to the highest productivity providing the smallest particle size and spherical granular shape. The information from this study will be useful for the Thai jewelry manufacturing industry.

This paper presents a mathematical simulation to compared to operations a small distributed photovoltaic power plant in the distribution system. Practices transmission of electric power by small distributed solar energy With the PVSyst and IEC 61724 mathematical modeling programs the main objective was to study the % performance ratio photovoltaic power plants 5.95 MWp connected in the distribution system of the Provincial Electricity Authority voltage level 22 kV. Therefore this paper is presented as a mathematical simulation compared to operations a small distributed photovoltaic power plant in a distribution system. The results of the study show that the operation of small distributed solar power plants increases the efficiency to be able to produce the maximum electricity and continuously. The system was able to produce the highest power of 8954.9 MWh/year and had an average annual efficiency ratio of 77.84% receiving the highest solar radiation intensity and the highest annual total energy output of approximately 1837 kWh/m2