The research of strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 was aimed at studying 1) strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 and 2) factors related to strategic accounting information systems of technology and targeted industry groups to Thailand 4.0. The questionnaires were constructed as a research tool for collecting data from 400 entrepreneurs in technology and targeted industry groups. The data was statistically analyzed by frequency distribution percentage mean standard deviation and multiple classification analysis: MCA. The research findings indicated that most entrepreneurs in the technology and targeted industry groups were in food agriculture and biotechnology. Their capital to run business at the present time was between baht 1000001-1500000. The average number of employees was 4.75. They had income of baht 500000 I -7500000 per year. Most of them employed companies or organizations to develop their own accounting information systems and their practicable period was 7.61 years. The capacity accounting information systems was totally at high level ( X =3.64). Also the usability of accounting information systems was totally at high level ( X =3.67) whose data collection was at X =4.00 data processing at X =3.66 data controlling at X =3.53 and information generation at X =3.51 respectively. The hypothesis testing results at statistical significance of 0.05 showed that the capacity of accounting information systems was the vital factor relating to data collection data processing data controlling and information generation and the annual income of entrepreneurs in strategic accounting information systems to Thailand 4.0 was related to data collection data processing and strategic accounting information systems to Thailand 4.0.

The objective of this research was to develop the engineering students in accordance with the Bachelor of Engineering (B.Eng.) curriculum (industrial engineering) through the work-integrated learning program under which the students worked in the production line from Monday to Friday and studied the theories on Saturday. The learning program continued throughout the semester under the collaboration with Thai Cutting Tools Manufacturers (TCTM) of which 26 companies participated in the program. The program determined the development plan for the students of IE.102 course: Basic Production Process for Engineers through the project-based learning (PBL) program in accordance with the CDIO standard (Standards No.1-4). Twenty-seven (27) students of the work-integrated learning (WiL) program worked in 7 companies which were manufacturers and developers of cutting tools machine tools high precision parts and machines. All participating companies were designer and developers of new products and innovations and their products were distributed in and outside the country. Hence the students learnt from working in the production line to create new products according to the production plan. The products newly created through the integrated production method consisted of machine tools automated machines lathe milling drilling fitting grinding welding and metal sheets. The students learnt to use the tools to assemble and create the machines and developed the technology operation skill for production of high precision products. The learning and working were combined and applied to create those products. The students’ skills were developed in compliance with the CDIO standard (Standards No. 5) as the program required them to work in the workspaces to create the products in compliance with the CDIO standard (Standards No.6). The students created the cutting tools in compliance with the CDIO standard (Standard No.7) such as drills center drills end mills reamers insert tools and cutter tools. The students also created shafts gears bushes bolts and wedge assembled the parts in the power transmission of the machines the electric and electronic circuits of the machines and the electric motors and created the machines and molds for production. The teaching arrangement learning assessment and examination of the students’ competency were assessed from the integrated learning skills. Each student undertook the practices to develop the personal and interpersonal skills. The program development was based on self-learning under the supervision monitoring and recommendation of the lecturers specialized in the product design product creation and production management to develop the students in compliance with the CDIO standard (Standard No.7).The students practiced different skills such as conceiving designing implementing and operating respectively. In addition the students reported the progress under the project-based learning program and assessed the learning results before and after the learning session. Based on the study development under the “work college” project it was found that the students could develop the basic engineering skills throughout the semester. The basic engineering skills comprised the followings; 1) Integrated skill on the machine and tool operation in the basic engineering production process 2) Drawing and production drawing analysis skills 3) Material feature analysis skill for production 4) Machine-operating skill for production 5) Measuring tool-operation skill for product quality inspection 6) Machine tool and equipment operation skill for production of finish products 7) Part and component replacement skill for machine maintenance 8) Problem-solving skill in part and component production in case of incompliance with production drawing 9) Analysis skill of production process and conditions for operation at the workplace 10) Interpersonal skill obtained through the duty performance correction of defect parts in accordance with the advices of supervisors problem-solving with colleagues and project development. The 27 students gained the experiences through the work performance in the workplace according to the learning by doing approach. They performed duties developed the project solved problems and obtained the technology operation skill for production in accordance with the assigned tasks. They were trained to systematically solve the work problems. All of them produced cutting tools high precision tools and other tools from drawings and innovative development. They were equipped with basic engineering skills in compliance with the course curriculum standard and CDIO (Standards No. 8). The research findings affirmed that the students’ competency was increased with statistical significance of 0.5. Each of them developed a project under the project-based learning program. The developed projects were highly important. The students’ competency was developed through work performance covering product creation problem-solving. They learnt about the created products and their lifecycle in accordance with the science and engineering study approach. They were trained to identify the problems analyze the causes design the solutions implement the drawing designs and create the new products from the experimental results. The students were developed under the work-integrated learning program in accordance with the CDIO standard. The engineering skills were equipped through the creation of high precision tools and hard metal tools. Through the integrated learning the students obtained the basic engineering knowledge on the mathematic and physic calculations creation of the engineering drawings material analysis for engineering production project management and technology and innovation creation. The students communicated in English during working at the workplace. They understood the material features designed products for production and used these products to further create other products. They understood the connection of the supply chain in the industry with regard to production of 4 product categories which helped the students on creativity knowledge integration for engineering product creation product integration for further production and utilization of the industrial supply chain. The research contributed to the engineer development with regard to science research and innovation for the sustainable development.

This research aims to study 1) personal factors affecting the performance of Thai commercial bank employees 2) motivation affecting the work performance of Thai commercial bank employees 3) self-development affecting the work performance of Thai commercial bank employees 4) the work performance of Thai commercial bank employees. The population for this research was 162093 Thai commercial bank employees. The sample size of 383 people was determined using Krejcie & Morgan. The data was collected from Google Form questionnaires. The statistics used to analyze the data were frequency percentage mean and standard deviation. The statistics used to test the research hypothesis were T-test one-way analysis of variance the pair test by the Scheffe method and single linear regression analysis statistics. The results showed that most of the samples were female employees between 21-30 years of age a bachelor’s degree single status income in the range of 15001-25000 Baht and a working period of 5-10 years. The respondents had their opinion level of motivation factors happiness factors and self-development factors affecting the work performance of Thai commercial bank employees. It was found that the sample group had the highest opinion level in the overall opinion level. The results showed that the respondents had an opinion level of the work performance of Thai commercial bank employees. It was found that the sample group had the opinion level as a whole at the highest opinion level. The results of hypothesis test 1 revealed that personal factors such as gender age educational level status income and working in different departments had no effect on the performance of Thai commercial bank employees. Statistically significant at the 0.05 level and personal factors such as differences in the working period. Factors affecting the performance of Thai commercial bank employees at a statistically significant level of 0.05 and personal factors such as age education level income working period. When testing the hypothesis classified by aspects the efficiency of work of Thai commercial bank employees differed. Therefore the difference was tested by pair using Scheffe’s method. The results of hypothesis test 2 revealed that motivation affects the performance of Thai commercial bank employees. The correlation coefficient (R) = 0.858 adjusted R^2= 0.753 was statistically significant at the 0.05 level. The results of hypothesis test 3 revealed that self-development affects the efficiency of Thai commercial bank employees. The correlation coefficient (R) = 0.640 adjusted R^2= 0.40 was statistically significant at the 0.05 level.

Most of Metropolitan Electricity Authority (MEA) electric power system is using overhead line. It is 94% in the system including subtransmission distribution and low voltage system. All of them were installed on concrete pole. At present many public facilities have been built such as Sky-Train. It causes more constrains for construction with concrete pole due to lack of right of way. MEA needs to using electrical monopole plays an important role. It’s easier than concrete pole for construction and it requires less construction area than concrete pole. The thesis evaluation of lightning performance in subtransmission line 69 kV study on MEA. Case lightning strike on overhead ground wire (OHGW) at pole top of electrical monopole with suspension insulator Focusing on three factors is pole top voltage critical current and back flashover rate (BFOR). ATP-EMTP software is used for simulation. The results show that BFOR is reduced by 79% on electrical monopole structure with suspension insulator compared with existing concrete pole. BFOR is also reduced by 33.17% on concrete pole with external ground wire. The results could be served as a guideline in subtransmission line design and improvement in MEA power system.

This research aimed to study earning quality sustainability factors (ESG) and the relationship between earning quality and sustainability factors of the 59 companies listed in the sustainability index (SET THSI INDEX). The data was collected from the financial statements annual reports sustainability report and the data entry forms (Form 56-1) from 2015 to 2019. Descriptive statistics and inferential statistics were used in the data analysis including correlation analysis and multiple regression analysis The results of the study showed that most of the companies listed in the SET THSI Index had higher earning quality than the index average. The sustainability factor that has the greatest influence on earning quality is good governance. When the relationship between earning quality and sustainability factors (ESG) was analyzed it was found that there was a statistically significant correlation between environmental disclosures and good governance namely the number of the Board of Directors shareholding by Thai juristic person at the levels 0.01 and 0.05. There was a statistically significant opposite correlation between the disclosure of social responsibility information including anti-corruption aspect human rights aspect and responsibility to consumer aspect; and good governance including the proportion of shares held by family companies at levels 0.01 and 0.05.