The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.

The research on “an integrated marketing strategy for the image development of ecotourism by the community: the case study of Ban Pam Bok Thung Yao Pai district Mae Hong Son” has the objectives as follows: 1) To study the current situation problem and find the strategy of integrated marketing model to create an ecotourism image by the community. 2) To analyze the potential of the identity of being an ecotourism attraction by the community. And 3) To develop the guideline of an integrated marketing strategy of Ban Pam Bok Thung Yao Pai district Mae Hong Son. Part 1 data collecting in quantitative research process and determine the sample with the formula for calculating sample size when the population is unknown at 95% confidence level. The results of the study indicated that most of the tourists are female age between 21-30 years old undergraduate or studying at undergraduate level work as an employee of the private company the average monthly income is 15001-25000 Thai Baht and their residence are in the central region of Thailand. The results of attitude analysis showed that the perception and motivation of the tourists towards the community tourism products found out as follows: 1) The overall attitude of tourists towards the community tourism products is at the medium level (x̄ = 3.36). 2) The attitude of tourists towards the tourist attraction of the community is at high level (x̄ = 3.85). 3) The attitude of tourists towards social culture local community history and lifestyle of the community are at high level (x̄ = 3.78). 4) The interest of tourists towards the community tourism activities is at high level (x̄ = 3.68). 5) Tourists value the outstanding unique identity of community tourism at high level (x̄ = 3.66). 6) Tourist value good feeling towards community tourism at high level (x̄ = 4.23). 7) The perception that tourists receive from marketing communication of community tourism is at medium level (x̄ = 3.48). 8) The number one community attraction that tourists impress is Boon Ko Ku So Bridge (the longest bamboo bridge in Pai) which is a 67% impression. The analysis of tourist behavior towards the community tourism products showed that most of tourists chose not to stay overnight (58.50%) total tourism expenditure was between 10001 – 15000 Thai Baht (36%) they travel with family (40.25%) travel period during October to December (31.50%) self-trip planning (77.75%) the logical motivation to visit is the beautiful nature (50.00%) the emotional motivation to visit is aesthetic in resting (45.00%). The research result by using both logical and emotional motivation factors which is divided into getting to know tourist attraction outstanding and good sense in marketing sharing of community tourism showed that the group of tourists consisted of group 1 of 201 tourists with high average in all aspects (x̄=3.77 S.D.=3.56) group 2 of 39 tourists with low average in all aspects (x̄=3.39 S.D.=3.18) and group 3 of 160 tourists with the average level close to group 1 (x̄=3.53 S.D.=3.36). The analysis of information about the decision of tourists to choose the community tourism showed the average of 3.68 which classified by the variables as follows: 1) In terms of current factor of the form of tourism that meet the needs of tourists showed that the factor is the variety of tourism products (31.50%). 2) In terms of the source of information that tourists use to find the information to make their decisions in tourist attraction showed that they found from blogger or travel review pages (38.75%). 3) In terms of factoring that tourist use to evaluate the choice of tourist attraction showed that they chose because of the natural resources are outstandingly beautiful (28.50%). The analysis of the marketing mix factors related to the decision-making of tourists to choose their tourism showed that tourists focus on the most important factor in tourism products (x̄ = 4.66) marketing promotion and integrated marketing communication (x̄ = 4.58) and at high level in distribution channel factor and at quite high level in price factor (x̄ = 4.22 and x̄ = 3.65) respectively. Part 2 research and data collection in qualitative research with population and sample size of 15 people in the analysis. Research tools were interviewing guideline and focus group discussion then the information was organized by interpreting the data describe the information review the information and check the accuracy comprehensiveness and quality of the data. The content analysis was done by using PEST and SWOT analysis as well as Michael E. Porter’s Five Forces Model. Assessing the situation by the Internal Factors Evaluation Matrix (IEF) & the External Factors Evaluation Matrix (EFE) then formulate the guidelines and strategies to enhance the competitiveness from Strategy-Formulation Analytical Framework and get the IFE Matrix value as 3.00 and EFE Matrix value as 3.400. Strategic position is in Quadrant 2 Grow and Build which is the strategies to accelerate the growth to use in applying and integrating the appropriate strategies by using the TOWS Matrix analysis as the approach SO strategy by utilizing internal strengths to benefit the probability of external opportunities which are as follows: 1) Market Penetration and Product Development 2) Market Development and Market Penetration and 3) Product Development and so on.

The purposes of the study was to study the convenience store image consumers’ satisfaction and loyalty which was differentiated by demographic characteristics and to study relationship between convenience store image and consumers satisfaction and loyalty. The questionnaire was applied as a research tool. The population in this study were 384 consumers of 108 CP Fresh Mart stores in the Bangkok metropolitan area. The statistics used were Percentage Mean Standard deviation t-test one-way ANOVA and Pearsons correlation coefficient at statistical significance level of 0.05. The research result revealed demographic factors regarding consumers who shopped at CP Fresh Mart with different genders ages education levels average monthly income and the frequency of the use of service were dissimilar in terms of the consumer image consumer satisfaction and customer loyalty at the 0.05 level of significance. The convenience store image was positively correlated with the consumers’ satisfaction and loyalty statistically significant at the 0.01 level.

The purposes of this research were 1) to study the personal factors of Mahachai Market customers 2) to study coconut sugar buying behavior of Mahachai Market customers 3) to study the factors of marketing mix associated with coconut sugar buying behavior of Mahachai Market customers 4) to study the relationship between personal factors and coconut sugar buying behavior of Mahachai Market customers 5) to study the relationship between marketing mix and coconut sugar buying behavior of Mahachai Market customers The population was 200 coconut sugar buyers in Mahachai Market. The research instrument and to collect data was questionnaire. The statistics used to analyze the data were frequency percentage mean standard deviation and Pearson chi-square. The data were analyzed by SPSS. The research found that 1) the most Mahachai Market customers were female age range in 35 - 45 years monthly income was in a range of 25001 – 35000 Baths and lived in the central region. 2) coconut sugar buying behavior of Mahachai Market customers found that reason to buy was for family consumption the an average quantity bought was 1-5 kgs cost of buying was 101 - 300 Bahts the frequency of buying is one time per month coconut sugar was bought in small cups and one who influenced decision was oneself. 3) marketing mix associated with coconut sugar buying behavior of Mahachai Market customers found consumers has high level satisfaction and when considered each aspect the highest level satisfaction was price and product high level satisfaction was place and the moderate level satisfaction was promotion. 4) relationship between personal factors and coconut sugar buying Behavior of Mahachai Market customers were positive in gender age income and place of living at statistically significance of .05 level and 5) relationship between marketing mix and coconut sugar buying Behavior of Mahachai Market customers were positive in place and promotion at statistically significance of .05 level.

This research aimed to 1) study social networking communications and wordof-mouth communications that affected consumer behavior in visiting pet cafés in Bangkok; and 2) study attitudes toward using services that affected consumer behavior in making a decision to visit pet cafés in Bangkok. The sample group in this research consisted of 400 people who visited pet cafés in Bangkok with questionnaires as the research tool to collect data. Statistics employed were frequency percentage average and standard deviation as well as multiple regression analysis and the level of statistical significance at .01. The research results found that : Most of the questionnaire responders were women accounting for 59.25 percent; between 21-30 years of age accounting for 56.50 percent; single accounting for 7 2 .5 0 percent; undergraduates accounting for 69.00 percent; earning monthly income of 10001-20000 baht accounting for 37.75 percent; and residents of detached houses accounting for 31.75 percent. When testing the hypotheses it found that social networking communications and word-of-mouth communications affected consumer behavior in visiting pet cafés in Bangkok at the statistically significant level of .01. Emotional and behavioral attitudes affected consumer behavior in visiting pet cafés in Bangkok at the statistically significant level of .01.