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 research aims to study the factors affecting on volume and audit quality of Thai auditor by using empirical research. The population and sample in the research are the CPAs in Bangkok. The research tool are questionnaire with completed response totaling 157 units constituting 21.48% of response rate. The results show that factor that has positive affect with volume of auditing is type of audit office (t = 8.340***) and control variable is experience in auditing task (t = 3.399***) at significant level (α) < 0.001 ; whilst the factors that have negative affect with audit quality are competitive condition in auditing market (t = -2.420*) and volume of auditing tasks (t = -2.227*) at significant level (α) < 0.05. And the characteristics of auditors has a positive effect on audit quality (t = 11.964***) at significant level (α) < 0.001

This study examined Factors Affecting Price’s Fluctuation of the SET50 Index Futures in Thailand Derivative Market during the Year 2011 – 2015. The objective was to study all of the factors which was affecting SET50 Index Futures’s fluctuation. According to daily closing price data of SET50 Index Future used for computing continuous return the period before the maturity and the volume of SET50 Index Futures were calculated the fluctuation by using GARCH (11). The results show that the data and fluctuation in the past affected the data and fluctuation in the present by the same direction considerated by the coefficient in ARCH and GARCH term of GARCH Model (11). The period before the maturity affected the return rate by the opposite direction which means the return rates had much more fluctuation when the period of time closed to the contract maturity. It showed that the coefficient of the period before the maturity was quite less than the one of ARCH and GARCH. Therefore the fluctuation of return rate in the present was possibly depended on data and the period of fluctuation in the past more than the period before the maturity. The remainder of the study can give information to the investors that they should be concerned not only about data and fluctuation in the past but the period before the maturity of SET50 index futures which may affect the forecast of SET50 index futures price for Hedge management. Thailand Future Exchange should be considered to adjust proper risk margin inaccordance with fluctuation rate in a period of time.

The purposes of the study were to investigate factors affecting the organizational commitment explore organizational culture and examine work life quality of the employees which affected their organizational commitment at Rubber Authority of Thailand Headquarters. The questionnaire was applied to collect data from the 200 employee samples selected by proportional stratified random sampling at Rubber Authority of Thailand Headquarters. 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 study results revealed that most of the samples were single females who were 30 years of age in the average or less holding bachelor degrees and having been working for five years or less. It was found that their organizational culture concerning clan culture achievement culture bureaucratic culture and adaptability culture highly resulted in high work life quality including organizational pride social relation safe and sanitary workplace work independence work progress and security work administration and employees’ capacity development were high. However the aspect of justified and sustainable income organizational commitment in terms of psychology norm and work tenure were average. The study results revealed as follows. 1) Different personal factors concerning the employee’ age education status and tenure range did not differ in the organizational commitment 2) the organizational culture had impact on the organizational commitment were clan culture achievement culture bureaucratic culture and adaptability culture. 3) Work life quality resulted in organizational pride social relation work administration employees’ capacity development and work progress and security 4) Organizational culture and work life quality had better impact on the organizational commitment than the organizational culture which included aspects on organizational pride social relation employees’ capacity development work administration and work progress and security. It was found that main organizational cultures were achievement and clan cultures.

The research on the factors influencing the creation of competitiveness for exporting Halal food using Thailand - ASEAN logistics route was aimed (1) to study the factors that influenced the ability to compete for exporting Halal food using Thailand - ASEAN logistics route including economic environment resources and operational capabilities financial administration legal administration and logistics and (2) to examine the consistency of the causal model with the empirical data. The variables used in this study were the independent variables including the economic organization organization resources financial administration legal administration and logistics. The independent variable was the ability to compete for exporting Halal food using Thailand - ASEAN logistics route. The researchers used a mixed method of qualitative and quantitative study. Questionnaires were used to collect empirical data from 445 exporter samples. The statistical methods used to analyze data were the frequency percentage mean standard deviation and the analysis on the structural equation model. The results revealed that the model was well consistent with the empirical data. The Chi – Square (2) value was 417.295 at the degrees of freedom (df) of 569 with the probability (p-value) equal to 1.000. The chi - square relative (2/df) was 1.368 with the index of harmony (GFI) equal to the probability p-value equal to 0.960. The modified harmony index measuring (AGFI) was equal to 0.930 and the index error in estimation parameters (RMSEA) was equal to 0.015. Moreover it was found that the variables were economic organization organization resources financial administration legal administration logistics and Halal food quality had positive effect on the ability to compete for exporting Halal food using Thailand - ASEAN logistics route. The research results suggested the entrepreneurs focus on environmental variables economic organization organization resources financial administration legal administration logistics and Halal food quality which could lead to advantageous for the competition exporting Halal food using Thailand - ASEAN logistics route.