The purpose of this research were 1) to study the behavior of using the LINE application 2) to study the level of perceived features of the LINE application attitudes and social influence on the use of the LINE application the use of LINE application for learning communication and 3) to analysis of factors related to utilization of Line application for students’ learning communication of Rajamangala University of Technology Phra Nakhon. The quantitative approaches were applied by using questionnaire for data collection. The research samples were 380 students of Rajamangala University of Technology Phra Nakhon. Descriptive and inference statistics were used; arithmetic mean standard deviation and pearson correlation. The finding found that the most of the students’ use of LINE application had more than 5 years of experience the purpose of using it to chat with friends in the class the average duration of use each time less than 30 minutes the number of applications on average 6-10 times a day and mostly used on smartphones. The students expressed their views of the perceived factors of LINE application attitude social influence on the use of LINE and the use of LINE for the communication of students’ learning at a high level. All three factors were related to utilization of Line application for students’ learning communication in the medium level and they were in the same direction.

The objective of this paper is to study: 1) Impact of change in TFRS for PAEs during 2014 – 2020 for annual reports of Agriculture Business and Foods from SET; 2) Level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 - 2020; and 3) Factors affecting on level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 – 2020. Data was collected from 35 firms by using Consolidated Financial Statement Annual Report by using Modified Jones Model. This research results used SPSS software for analyses Descriptive Statistics and Multiple Regression Analysis. The results showed that: 1) Almost CEO has chosen to reduce the impact of change in TFRS and report only necessary impact. They showed the only materiality of professional judgement by adjusted in the impact of unappropriated retained earnings at the beginning periods for adjusted separate entry in Change in Financial Position Statement. This result also showed that almost items during 2019 and 2020 have more impact from change in TFRS 15 TFRS 7 TFRS 9 and TAS 32; and 2) Before TFRS for PAEs have impact (published) It showed the effects of fluctuation on Discretionary Accrual (DAC). It trends to decrease in Discretionary Accrual after TFRS for PAEs have published for many years. However it showed that level of earnings quality by using DAC between 2014 – 2020 was not significant at α = 0.05 or level of significant at 95%. While the consolidated financial statements during 2014 – 2017 Agriculture Business and Foods have increasing in ROA continuously. However after situations of impact from changing TFRS in 2019 – 2020 and situation of Corona Virus 2019 have effect on the fluctuation of ROA decreasingly.; and 3) the effect of change in TFRS for PAEs and type of ownership structures and group of businesses have no impact on level of earnings quality at significant level (α =0.05). However the effect of change in TFRS for PAEs has negative impact on return on assets (ROA) at significant level (α <0.01). While type of ownership structure group of businesses and firm size have positive impact on ROA at significant level (α < 0.05)

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.

The objective of this study was implementation of microcontroller to construct Appl to control the operation of the Dog food exchange machine using plastic bottles system. To study an operation control of microcontroller system operation and the to create construction of a Dog food exchange machine using plastic bottles. The component of Dog food exchange machine using plastic bottles are divided into 3 parts: 1) parts of detecting plastic bottles sensor 2) part of the motor control 3) part of the vending machine. Results of the study of Dog food exchange machine using plastic bottles. used in 2 ways: 1) plastic bottle vending 2) coin vending for 10 baht. When the total number of bottles is set at 15 bottles the plastic bottle vending machine will not work until the Reset button is pressed. Can still work normally

Projects robot Cartesian coordinate system uses machine vision. Has the following objectives: 1) to study the principles of image processing using an automatic camera 2 ) to build a robotic pick and place an object from compile and process instruction and 3) to develop the robotic operation programming received instruction process via a computer with wifi connection and microcontroller board. The test run of the robot Cartesian coordinate system used to seeing. Summary of results are as follows: 1) When the robot is made to follow the defined mission. The robot can run applications written and can follow a defined mission 2 ) the movement of the robot crashes because the factors and conditions hardware and software Made the mistake of moving and 3 ) images from a webcam through processing can find objects and obey the instructions they need