จำนวน Repository ( 60 )

หลักธรรมาภิบาลและมาตรฐานในการปฏิบัติงานของนักบัญชีที่มีผลกระทบต่อคุณภาพรายงานงบการเงิน
หลักธรรมาภิบาลและมาตรฐานในการปฏิบัติงานของนักบัญชีที่มีผลกระทบต่อคุณภาพรายงานงบการเงิน

This research aims to study the good governance and the accountants’ performance standards affecting the quality of financial statement reports of the accounting firms in Bangkok the metropolitan areas and the central region. The research samples are executives or bookkeepers of the quality accounting offices in Bangkok the metropolitan areas and the central region. The data from 44 companies is collected. Descriptive statistics and multiple regression analysis are used. The study results found that the multiple regression analysis between the good governance and performance on the quality of financial statement reports in terms of comparability (quality4) was statistically significant at a level of 0.01. The significant variables were the use of professional knowledge (standard1) and carefulness (standard2) with statistical significance at 0.05

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การพิมพ์ผ้าฝ้ายโดยใช้สารให้สีจากเปลือกมังคุด
การพิมพ์ผ้าฝ้ายโดยใช้สารให้สีจากเปลือกมังคุด

This research was concerned a printing on cotton fabrics with dye powder from mangosteen rind. In this study the dye powder was composed of dye’ s solution extracted from mangosteen rind and maltodextrin 15 % . The dye powder was applied to a cotton fabric by screen printing technique and a pigment based print paste was used as a print paste in the printing process. Aluminium potassium sulphate (AlK(SO4)2·12H2O )and Iron (II) sulphate (FeSO4·7 H2O) were used as mordants in post-mordanting process. The influences of mordanting on colour appearance and fastness properties of printed fabrics were investigated. The colour fastness to washing and rubbing of printed fabrics was performed according to the present ISO standard. The results show that the post- mordanting can improve the colour fastness properties of printed fabrics. The ratings of colour fastness to washing and rubbing of the printed fabrics with the mordant were good. The appropriate amount of the mordant is 5 grams per liter and duration in the range of 5 minutes to 15 minutes seem to be a suitable time for the post- mordnating process. The type of mordant produced an effect on the colour appearance of the printed fabrics after mordanting.

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ความเป็นพิษร่วมของเอทิลีนไดเอมีนเตตระอะซิติกแอซิดและสารลดแรงตึงผิวสังเคราะห์ต่อแหนเป็ดใหญ่และแหนเป็ดเล็ก
ความเป็นพิษร่วมของเอทิลีนไดเอมีนเตตระอะซิติกแอซิดและสารลดแรงตึงผิวสังเคราะห์ต่อแหนเป็ดใหญ่และแหนเป็ดเล็ก

Using of ethylenediaminetetraacetic acid (EDTA) and synthetic surfactant increase the chemical contamination in water. The co-phytotoxicity of EDTA (0-20 mg/l) and 3 synthetic surfactants; Triton X-100 (0-10xCMC) Tween 80 (0-10xCMC) and sodium dodecyl sulfate (SDS) (0-2 x CMC) on the growth of 2 duckweeds spirodela polyrrhiza and Lemma perpusilla were studied for 3 days. The results showed that the surfactant were phytotoxic on the growth of both plants while EDTA was not. SDS was the most toxic to plant especially on all chlorophyll content. Triton X-100 was only toxic to the growth of L. perpusilla and weight of S. polyrrhiza. Tween 80 was less or the least toxic to both plants. This surfactant only decreased chlorophyll a and total chlorophyll content of S.polyrrhiza and L. perpusilla. There was not any interaction between EDTA and surfactant on most toxicity tests. With these results synthetic surfactant contamination should be more concerned than co-contamination with EDTA.

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การประเมินผลสัมฤทธิ์ของนักบัญชีที่เข้ารับการอบรมเพื่อพัฒนาความรู้ทางบัญชี ในเขตกรุงเทพมหานคร
การประเมินผลสัมฤทธิ์ของนักบัญชีที่เข้ารับการอบรมเพื่อพัฒนาความรู้ทางบัญชี ในเขตกรุงเทพมหานคร

This research aims to study the achievement evaluation of CPD program for accountants as required the Department of Business Development. The data were collected from a sample of 200 accountants in Bangkok area who registered with the Federation of Accounting Professions using questionnaire and individual interview. The statistics used for data analysis were Percentage Mean and Standard Deviation. The research found that the respondents were mostly female half of them were 31-40 years old and over 20 years of working experiences and completed a bachelors degree in accounting mostly married status and average salary was 20001-30000 baht per month thus higher than the minimum standard (15000 baht per month). The respondents was rated to be most appropriate as a whole including Lecturer Training Method and Training Curriculum (4.28 points average). In addition the achievement was at a high level (3.84 points average). The curriculum was utilized at the moderate level (3.33 points average). Finally the knowledge utilization was utilized namely in practice 79.50 percent the knowledge transfer to the colleagues 11 percent and the others 5.00 percent and unutilized 4.50 percent.

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ปัจจัยที่มีความสัมพันธ์กับพฤติกรรมการบริโภคอาหารร้านแมคโดนัลด์ ในเขตปทุมวัน กรุงเทพมหานคร
ปัจจัยที่มีความสัมพันธ์กับพฤติกรรมการบริโภคอาหารร้านแมคโดนัลด์ ในเขตปทุมวัน กรุงเทพมหานคร

The purposes of this research were : 1) to study the personal factors 2) to study marketing mix factors 3) to study consumptions behavior 4) to study the relationship between personal factors and consumption behavior and 5) to study the relationship between marketing mix factors and consumption behavior. The samples have been done with 400 consumers visited McDonald’s restaurant in Pathumwan District Bangkok. The instrument was used the statistical questionnaire and in data analysis tools were used frequency value percentage value mean value standard deviation value and Person Chi-Square. Statistical analysis calculated by computer program. The results of consumers in McDonald’s restaurants in Pathumwan District Bangkok shown that : 1) most of the consumers are females and younger than 20 years old with monthly average income less than 10000 baht and most of consumers are students and education levels is lower than Bachelor degree. 2) the marketing mix factors result of consumer in overall have satisfaction a high level and when considering each side found that samples group provide the highest level satisfaction is products and samples group there are 3 levels at the high level and sort by descending from the average is product pricing and promotion. 3) consumption behavior found that the type of foods were sold in the restaurant the consumers prefer to eat the most popular interval Burger which consumers using more than that time 15.00-20.00 hrs frequency of in-store service and the average of 1-2 per week a time popular select access inside a department store because the staff are willing to provide services like interior decorating styles and inside is clean and spacious the number of seats is sufficient. 4) the relationship between the personal factors and consumption behavior found that age average income per month and highest level of education are statistically significant at the .05 level and 5) the relationship between marketing mix factors and consumption behavior found that product price and promotion were relating but distribution channel was not relating with consumption behavior and the relationship between all was statistically significant at the .05 level.

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