Corporate governance principle has played an important role in predicting the business failure because the concept of good corporate governance will result in value and value added to the business and shareholders. Several previous studies attempt to find the relationship between corporate governance mechanisms and firm’s performance. It was expected that company with good performance will not be likely to go bankrupt. However this article reviews the compiled documents and studies in the past concerning corporate governance mechanisms (board structure board committees and ownership) as application tool to predict business failures.

This study was aimed to study the general situation of business to compare the financial ratios between life insurance business and non-life insurance business and to study the factors which affected the performance of insurance business. The study results showed that the financial ratios between life insurance business and non-life insurance business were compared it was found that financial ratio of life insurance business was better than non-life insurance business for 6 ratios as follow: Net Premium Return on Assets Total Assets Turnover Policy Liability to Capital Fund Current on Premium and Debt-to-Equity Ratio. As for the study on the factors which affected the performance of insurance business it was found that the performance of life insurance business were affected by the following financial ratios: Return on Investment (0.810) and Dividend Payout (0.354). The factors which affected the performance of non-life insurance business were Policy Liability to Capital Fund (2.678) Debt-to-Equity Ratio (1.370) and Provision-to-Assets Ratio (0.755). And it could be concluded that the difference between the type and the size of business affected the performance differently.

The objective of research is to study the problems knowledge attitude and practice The relationship of knowledge and attitudes and the relationship of the attitude and practice. The population is 117 staff of Faculty of Business Administration and Liberal Arts.117 The questionnaire is to used as an instrument. Data analysis included Frequency Percentage Mean Standard Deviation and Correlation Coefficient. It was found that the problems was at a high level the knowledge was at a medium level. Additionally they mostly had a positive attitude. Finally in practice it was averagely rated at a high level. The study showed the knowledge did not relate to the attitude and the attitude related to the practice of the quality assurance system as well. The correlation coefficient was .095 and .480 respectively and were significant at the .01 level.

The aim of this research is to design and create the sorting machine within the engineering knowledge by using the three-layer sieve set cylindrical sorting machine under the various conditions of experimental. Furthermore the Specific Energy Consumption [SEC] of Robusta coffee bean separates the standard size of Robusta coffee bean the total of product separated are regarded. For the experiment condition rotation speed adjustable to 9.6 and 14.4 rpm. The raw material flow through to sieve and determination the standard size for calculating the [SEC]. The result of experiment found that the average of total of product separated was 165.1 kg/hr. and 164.7 kg/hr or 99.57% from that were passed the criteria of standard according to the ministry of agriculture cooperative. In order to the [SEC] the cylindrical sorting machine was 0.01631 MJ/kg at 14.4 rpm of rotation speed. However the values of [SEC] may be change from the effect of rotation speed of sieve set.

This purposes of this study were to investigate the influence of color psychology on low vision people for the product design and to conclude color psychology applied for low vision people. It was found that color psychology could apply for male and female at the same level. Based on the findings red was considered the color of danger and power. Yellow was seen as joy warmth and light. Yellow-green symbolized the color of coolness calmness tranquil joy merriness and delight. Green was safety relaxation and activeness. Blue-green implied stability prosperity wealth and authority. Blue-violet connoted excitement charm and neatness. Red-violet was described as freshness joy and happiness. White represented concentration and happiness. Black was the color of tediousness mystery secret mournfulness and sometimes taciturnity. Grey was used as a symbol of old age and weakness.