This research study was aimed to investigate the readiness of Thai accountants to enter the ASEAN Economic Community in Bangkok area in order prepare the accountants and students to be ready to enter the ASEAN Economic Community and to prepare educational institutions to develop curriculum or teaching methods focusing on producing skilled accountants ready to enter the ASEAN Economic Community. The sample of this research was 450 accountants in Bangkok including accountants auditors tax auditors certified public accountants and the a limited company account manager. The questionnaire was sent to the sample and the data were analyzed by percentage mean and standard deviation; and One Way ANOVAs was applied to test the hypothesis. The results of the study showed that Thai sample accountants’ readiness to enter the ASEAN Economic Community were as follows. The first readiness was concerning the accounting skills and financial statements knowledge and understanding on the Thai accounting standards and the Thai Financial Reporting Standard with the average level of 4.85. The ability to read English was in the average of 4.78 while the ability to read and write at least one of the ASEAN languages was also in the average level of 1.31. The Information Technology skills which refer to the ability to use at least two popular accounting programs obtained an average level of 4.73 while the knowledge of Thai professional law was 4.65. The average level of knowledge of accounting profession of at least 2 countries was in an average level of 3.21 and the ability to work under the environmental and cultural conditions of ASEAN countries had an average level of 3.33 in terms of Section 3 the comparison of the rules of professional accountancy

The purpose of this research was to study the development of the office of accounting professional services in Thailand with the concept of intellectual capital towards the ASEAN Economic Community. The quality accounting offices were research samples which were representative of quality accounting offices in Thailand that can continue to perform professionally and successfully. Which found that quality accounting offices had applied the concept of intellectual capital It consists of 4 components namely human capital social capital structural capital and spiritual capital. They applied to the operation and management of the quality accounting office If the accounting firms in Thailand have applied the intellectual capital to their accounting firm they will be able to succeed in the accounting profession as well. Therefore based on this research the model for the development of the Office of Professional Accounting offices in Thailand is based on the idea of intellectual capital.

The purposes of this research were: 1) To find out effectiveness in multimedia-based teaching material of floral embroidery brooches and pinned in ladys clothes Nakornluang Polytechnic College 2) To evaluate its effectiveness of multimedia-based teaching material of floral embroidery brooches which were pinned in ladys clothes in Nakornluang Polytechnic College and 3) To investigate the students’ satisfaction on multimedia-based teaching of floral embroidery brooches pinned in ladys clothes Nakornluang Polytechnic College. The participants in this study were short-term students who enrolled in the second semester in the academic year of 2020. The participants included thirty-five students studied in Fabric Craft and three experts. The research instruments used in this study were the multimedia-based teaching material practice test the questionnaire measuring the effectiveness of multimedia-based teaching material and the satisfaction questionnaire. The results of the study can be summarized as follows: 1) The effectiveness of multimedia-based teaching material of floral embroidery brooches pinned in ladys clothes Nakornluang Polytechnic College was 80.17/ 87.31 which was higher than the specified criteria. 2) The experts’ attitudes towards the multimedia-based teaching material of floral embroidery brooches pinned in ladys clothes for students at Nakornluang Polytechnic College showed that this teaching material was suitable possible as well as useful at the highest level in all aspects. 3) The students also reported the highest level of satisfaction in all aspects on the multimedia-based teaching floral embroidery brooches pinned in ladys clothes Nakornluang Polytechnic College. To sum up this multimedia-based teaching material can be used to teach crafting fabrics for students studying short-term course in Nakornluang Polytechnic College.

The purposes of this research were : 1) to study the business operations of Mee Korat small business owners in Nakhon Ratchasima Province 2) to identify problems of Mee Korat small business owners in Nakhon Ratchasima Province 3) to compare the business problems’ levels of Mee Korat small business owners in Nakhon Ratchasima Province according to business operation problems and 4) to propose guidelines for developing Mee Korat business of small business owners in Nakhon Ratchasima Province. The research population was 35 Mee Korat small business owners in Nakhon Ratchasima Province. The research instrument was a questionnaire. The statistical analyses used in this study were frequency percentage mean standard deviation and one way analysis of variance. The research results can be summarized as follows: 1) For the business operations of Mee Korat the business owners mainly produced Mee Korat products and sold them together with sauce. They have run the business for 16 years with at least 10 employees using personal selling strategies for the products. According to monthly sales reports there were less than 10000 packs of Mee Korat products and the monthly income became less than 200000 baht. 2) The small business owners faced up to medium level business problems. When considering each problem from the most to the least the problems were products sales production personnel finance and management respectively. 3) The comparison of all the level of business problems of Mee Korat small business owners in Nakhon Ratchasima Province showed that the problems included types of products for selling length of business management number of employees business marketing strategies amount of monthly production and monthly income of the business problems of Mee Korat small business owners in Nakhon Ratchasima Province had no statistically significant differences at the .05 level. And 4) the guidelines for developing Mee Korat business were as follows: The small business owners should improve vermicelli quality to prolong the shelf life of vermicelli and provide a variety of flavors of vermicelli. The small business owners should modernize the types of vermicelli and build an online distribution channel. They should also find lending sources with low interest rates to improve business so as to compete with competitors. There should be an implementation of job rotation for employees/members to increase production capacity. Moreover the small business owners should offer more opportunities in administration for new visionary staff and the former administrators should give advice to new administrators to improve the business growth and compete with more competitors.

The purposes of this research were to study the properties of Tei Panan Root suitable for the development of home decor products inspired by Koh Yo woven fabric patterns to conduct the development of home decor from Tei Panan material and to study the satisfaction of experts with home decoration products from Tei Panan root material inspired by the Koh Yo woven fabric patterns. The research began by studying the properties of Tei Panan root material and developing Tei Panan root materials. The most suitable formula was selected. The properties of Tei Panan root material were evaluated to select the most suitable pattern. The researcher designed the home decoration from Tei Panan material inspired by Koh Yo woven fabric pattern dividing to 3 types of lamps including hanging lamps wall lamps and table lamps (3 forms for each type). Five experts were appointed to select the most suitable form for each type. Then home decoration products were created from Tei Panan root material inspired by Koh Yo woven fabric pattern by assigning 10 experts consisting of 5 textile experts and 5 design experts and the product satisfaction was inquired about. The results showed that in the development of properties of Tei Panan root material the most suitable formula was formula 3 and the most suitable pattern was Su Ban Ni Ka pattern (n= 3 60%). The result of the development of home decoration from Panan material inspired by Koh Yo woven fabric pattern classifying hanging lamp form 3 (n=4 80%) wall lamp form 2 (n= 3 60%)and table lamp form 3 (n=3 60%). All 10 experts were satisfied with the home decoration products from Tei Panan root material inspired by Koh Yo woven fabric pattern with highest level in all aspects of satisfaction such as materials design product usability and overall satisfaction with a mean score of 4.56.