This research purpose is to study the capabilities and visions that affect the accounting performance of the insurance industry in Thailand. The Sample group used in the research is the accountants who work at 80 insurance companies in Thailand. The data is collected from questionnaires. It is analyzed by using descriptive statistics including Frequency Percentage Mean and Standard Deviation and tested by Correlation coefficient and Multiple Regression Analysis. The research found that the statistically significant variables that could explain the change in accounting performance were accounting knowledge continuing education and additional expertise and accounting vision of quality accounting system respectively with the statistical significance of 0.01 and 0.05

The objective of the research is study about the capacity Building ang Marketing Doctor of Business Administration Program of the University Rajamangala University of Technology Phra Nakhon to be consistent with sustainable development. To be in line with the country’s sustainable development direction.. I study in marketing strategy in product price place promotion or 4Ps strategy which they are used by the universities for persuasion the higher secondary school students choose to study in the universities. Moreover I study in the factor of influence for the decision to study in Universities of the first year students in an academic year 2560 of the universities under a bureau of University consultant teachers president of the Universities.

This research aims to study the relationship between profitability which included gross margin operating margin net profit margin return on assets return on equity and earnings per share and price to earnings ratio and dividend yield. The data were collected from financial statements and the annual reports of the companies listed on the Stock Exchange of Thailand (SET100). The top three companies selected should yield a maximum registered capital of each business category from the 1st January to the 31st of December during 2012 and 2015. 20 companies were chosen. The statistics used in the data analysis were descriptive and analyzed by arithmetic mean maximum minimum Standard Deviation and Pearson Correlation Coefficients to describe the characteristics of the collected data. The results of the study revealed that profitability gained from the gross margin operating margin net profit margin return on assets and return on equity. The earnings per share ratio were related to the price to earnings ratio and dividend yield at the reliability level of 95% and 99%.

This research aimed to study the relationship between financial ratios of operating efficiency and profitability of listed companies on the Stock Exchange of Thailand. Data was collected from the financial statements of the real estate and construction groups from 2015 to 2019. The data were analyzed using descriptive statistics such as frequency percentage mean and standard deviation. The inferential statistics were Pearsons Correlation Coefficient and Multiple Regression Analysis. The results of the study found that 1. operating cash flow activities positively correlated with the return on asset 2. the debt to asset ratio was negatively correlated with the gross profit margin net profit margin return on asset and return on equity 3. average collection period was negatively correlated with the gross profit margin and net profit margin 4. inventory turnover had a negative correlation with the return on asset 5. the total asset turnover was positively correlated with the net profit margin return on asset and return on equity with the statistical significance at a level of 0.05.

The objectives of the research were to 1) study the desirable characteristics of a short course 2) study the need for short course training 3) study motivation for short course training 4) study media exposure channels about short course training in mass communication technology and 5) guidelines of short course Training development for enhancement in competitive of Faculty of Mass Communication Technology Rajamangala University of Technology Phra Nakhon. Data were collected from 400 samples by using questionnaire. Data was analyzed by mean standard deviation (S.D.). The results showed as follows: 1) Desirable characteristics of a short course in mass communication technology found that most of them were interested in studying on Saturday-Sunday between 09.00-16.00 (68.75%) studying 3-6 hours or 1 day (47.25%) online training 50% and practice 50% (53.00%) completing a course (82.00%) requires a certificate after study (87.00%) and the average cost was 4962.17 baht. 2) The need for short course training in mass communication technology was 20 courses including 1) shooting and editing video with mobile phone for online sales 2) photography for storytelling on mobile phone 3) online marketing 4) graphic design for brand communication 5) Website development for community brand communication 6) photo retouching techniques 7) making sales with smartphones 8) offline marketing campaign 9) online selling via social network 10) application for online teaching 11) video and audio editing 12) creating Thai wisdom for community products 13) speaking and communication in the community 14) packaging design for community products 15) creative thinking to brand building 16) graphic design for storytelling 17) computer graphics design 18) photography for digital media 19) e-commerce website creation and 20) computers for the elderly. 3) Motivation for short course training in mass communication technology was at high level (=4.01) including self-motivation was at high level (=4.14) career motivation was at high level (=4.06) and social motivation was at high level (=3.79). 4) media exposure channels about short course training in mass communication technology was at middle level (=3.15) including Facebook was at a high level (=4.34) website was at a high level (=3.57) Television was at a high level (=3.56) acquaintances were at a moderate level (=3.35) radio broadcasting was at a moderate level (=2.82) and newspapers were at a moderate level (=2.82) 5) Guidelines for developing short course training to increase competitiveness found that desirable characteristics of short course training on Saturday-Sunday between 09.00-16.00 (68.75%) studying 3-6 hours or 1 day (47.25%) online training 50% and practice 50% (53.00%) completing a course (82.00%) requires a certificate after study (87.00%) and the average cost was 5000 baht that the most of them can pay the cost 1000 bath. The public relations channels via Facebook and agency website. The short courses of the Faculty of Mass Communication Technology consisted of 14 courses including 1) shooting and editing video with mobile phone for online sales 2) photography for storytelling on mobile phone 3) online marketing 4) graphic design for brand communication 5) Website development for community brand communication 6) photo retouching techniques 7) making sales with smartphones 8) offline marketing campaign 9) online selling via social network 10) application for online teaching 11) video and audio editing 12) creating Thai wisdom for community products 13) speaking and communication in the community 14) packaging design for community products.