The research objectives were aimed to scrutinize problems of quality control in accounting firms for accounting services in Nonthaburi. The samples used in this study were 105 accounting firms registered with the Department of Business Development with the business purpose was to provide accounting services in Nonthaburi province. The statistics used in data analysis were frequency distribution percentage mean standard deviation t-test and one-way ANOVA; then Least Significant Differentiation (LSD) was applied to test each pair. The results revealed that most chief accountants were 41-50 years old female with bachelors’ degrees and had more than eight years’ work experience. Most accounting firms were limited companies with the work duration period of serving 6 to 10 years with 1 to 5 employees and at least 50 customers. They had not been certified according to the announcement of the Department of Business Development. The overall problems regarding the quality control were relatively high. The highest aspect was related to ethics followed by the management responsibility within the accounting firms and work operation. Based on the hypothesis testing different ages and types of accounting had different opinions on quality control issues at 0.05 statistically significant difference; and different genders education levels experiences and work tenures number of employees number of customers and accreditation of accounting firms did not differ in terms of available opinions. ง Concerning problems regarding quality control in accounting firms employees should be promoted to enhance their knowledge and performance understand the quality assurance system of accounting firms. Also The Department of Business Development should provide trainings for accountants working for the accounting firms in order to achieve effective implementation and obtain higher potential for extra accounting quality.

This thesis offers the design of the impulse generator 1.2 / 50 μs which applies for studying and generating the lightning impulse to test the endurance of the electricity transmission line. Moreover this study analyses the factors which affects the impulse waveform by using Orcad program. The parts of prototype device can find in the general market. After the efficiency test of the electricity transmission line the result shown that the device should have the high capability to endure the temporarily high impulse. This minimizes the dangerous from the electricity system.

This thesis is duplicated of the controlled of the AC. Three Phase Generator with case study and analyze of the characteristic of generator in various operating conditions. By the model works of the actual use in establishment generator this is using generator for backup electricity from main feeder. We have the functional testing of start or stop for check store the characteristics in different conditions at that time. Load distributing of generator for check store parameters. The parallelization of generator into the system in case of emergency while the failure of the mains system. The degradation of generator off the system when main is back to normal or the emergency stops of generator in case of accident during the operation.

Braking system is the main of safety for motor vehicle. It uses to slow down or stop of vehicle movement. Normally braking system can not to adjustable in the recently. The brake efficiency depends up on to 3 factors by the perfection of brake equipment friction coefficient of road surface and the brake proportional. The factor of the perfection of brake equipment and friction coefficient of road surface can not be control. But in case of the brake proportional can be set up to suitable. In the other hand if the brake ratio is unsuitable the driver may be risk to danger from the loss of vehicle control. From this reason the aim of project is to study of the brake proportional affected to vehicle control. By the test condition consist of 2 cases: braking performance testing and vehicle stability testing. In case of braking performance testing is consider to deceleration braking distance and time of braking. For the vehicle stability testing is determined with yaw angle pitch angle sideslip angle and wheel lock up condition. However the bolt of testing is the road test and using the FMCSA standard for the testing guideline. The result of the braking performance testing shown the maximum deceleration was appeared on brake proportional 80:20. But the braking distance and time of braking are least because of the non-continuously of deceleration from the driver. Therefore the braking distance and time of braking depend on the continuously of deceleration. In term of vehicle stability testing discovered to the each of brake proportional are risk to danger for the driver especially on the 100:0 because of the value of sideslip angle is more than the critical point and the rear axle is lock up.

The purpose of this research is to facilitate technology of limiting excess electricity from the source before supplying to the electrical appliances. The distribution of electricity by Metropolitan Electricity Authority (MEA) frequently exceeds the needs of households and factories due to the fact that the voltage has to be enough to send electricity to users who are located further at the end of the voltage grid lines. Most electrical appliances are designed to perform at optimum voltage of 220 Volt. The voltage optimization system controls the incoming voltage to fit the optimum voltage of electrical appliances which will reduce the overheating phenomenon and thus lengthen the lives of electrical appliances. It can save 8-14% of total energy being consumed and potentially reduce CO2 emission. This analysis system can be used for industries in the range of small to large companies. From the development of remote monitoring using a control via internet or 3G/4LTE the voltage optimization system showed practical power saving results of the reduced power usage and lengthen the lives of electrical appliances; that leads to reduction of emerging electricity resource eradication of natural resources increase the chance of marketing competition and energy sustainable