This study aimed to investigate the level of personnel finance and accounting division. Irrigation measures on job rotation. And to compare the levels of opinions on the current performance measures. BY Individual Personnel Division of Finance and Accounting Department samples used in this study included civil servants employees of government employees. To measure circulating within the agency. Division of Finance and Accounting Department which has a staff of 164 people officials employees of Government Employees (data from the Personnel Department of General Administration. Division of Financial Year 2559) by the processor. And analyzed by a computer program. The statistics used to analyze the data were frequency percentage Mean ( ) standard deviation ( ) The study indicated that Most are female Most are older than 40 years of marital status. A bachelors degree Most earn between 20001-30000.- baht a staff of servants. The period of performance for more than 10 years. The study reviews the Personnel Division of Finance and Accounting Department about the current internal policy process and overall effectiveness on the high responsive level. For suggestions Department executive should monitor closely to the performance of the personnel. This is because of the current agencies may affect the performance of some staff. This may due to not accustomed to working in the new ง position. Which cause problems and impact on other related issues and may become the system itself. Agencies should carefully plan the operation carefully turnover. It should include a detailed study of each position to be rotate. According educational aptitude and proficiency qualification of personnel each. This will help the organisation to meet people’s skills for jobs rotation and reduce redundancy to the overall management. Effectively agency should have the training practice knowledge and skills of the personnel on the new job has been circulating. It may provide for the transfer of knowledge from experts in various internal units (Unit School) or provide a protocol which will guide the operation and lead to the effiency the processes and systems should include the protocol for emergency replacement without impact to make it stop or stumble at any stage of the processes.

The objective of this study is to examine Banking Sector’s anomaly in the Stock Exchange of Thailand (SET): The influence of Market Capitalization and P/E ratio. The study focuses on 11 stocks in banking sector from January 2012-December 2016 to tally 26840 samples. The factors of this study are the return of these stocks the return of SET the market capitalization and P/E ratio of banking sector in the Stock Exchange of Thailand. The study classifies these stocks into 4 groups as following - Low market capitalization group - High market capitalization group - Low P/E ratio group - High P/E ratio group The multiple linear regressions with Ordinary Least Squares (OLS) are used in analysis at the statistically significant level of 0.1. The result shows that all 4 groups do not have statistical relationship with the return of banking sector in SET. The conclusion of this study is that there is no anomaly of banking sector from the influences of market capitalization and P/E ratio.

The purpose of this research was to study the relationship between profitability and shareholders wealth creation of food and beverage industry in The Stock Exchange of Thailand during the years 2010 to 2014. The study examined the financial data of twenty companies in the food and beverage industry with the highest market capitalization as of July 11th 2014. The study used descriptive statistics for initial data testing and used stepwise multiple regressions for testing the hypothesis. The results of the profitability study using stepwise multiple regression analysis indicated that the Operating Income Margin (OIM) Net Profit Margin (NPM) Return on Assets (ROA) Investment income (INV) and number of board of directors (BOD) were significantly related to shareholders wealth creation of food and beverage industry at the confidence level of 95%. However Firm size (FSIZE) was not statistically related to Shareholders Wealth creation of food and beverage industry.