The research on the development of accounting systems to increase the efficiency in preparing financial reports of community enterprises was aimed to explore general conditions and problems of financial reporting that leads to the development of an accounting system model as well as its efficiency of the model as a tool for preparing financial reports. The research tools include the questionnaire looking into general conditions and problems in preparing financial reports opinions on the accounting system development and the efficiency of the accounting system model either before or after the accounting system model development. The statistics used for the analysis include frequency percentage mean and standard deviation. The sample group used in this research was community enterprises located in Bangkok. The results of the research revealed general conditions for preparing financial reports with the highest score concerning the opinion on the accounting system proposing that this could assist in the preparation of financial reports to be more accurate and reliable. The ability to learn and prepare financial reports with accuracy and completion is the essence of the application of the financial reports of community enterprises beneficial for the community enterprises. Regarding financial reporting problems it was found that the problems with the highest level of the personnel opinion regarding knowledge and understanding of financial reporting preparation. The methods for preparing financial reports relating to accurate and complete accounting records are related to the collection of accounting documents to support accounting records. As for the tools used in the work related ready-made accounting software for accounting records was applied. According to the data analysis results on general conditions and problems in preparing financial reports the researcher then established an accounting system model and tested the system application consisting the accounting system payment accounting system production cost accounting system and the dividend payment and accounting system for community enterprise members. It was found that the score level of the users’ opinion was at the highest level. The respondents were satisfied with the overall establishment of the community enterprise accounting system. Moreover the accounting system helps access the performance of community enterprises and the accounting systems that are suitable for the community. Previously the efficiency of the accounting system prior to the model application needs to be easy to understand with complete collection accounting complicated documents and correct use of recording methods of the accounts according to the accounting system format as well as the ability to prepare financial reports (statements of financial position and income). However those procedures were less effective compared to the accounting system model applied after. It was found that the type of accounting book required was not complicated more effective and accurate with the recording method used according to the form of the accounting system. The capability of its collection of complete accounting documents to prepare financial reports (statements of financial position and income statements) are more correct and complete; and the order of the accounting system is easy to understand and very effective.

The purposes of the research were (1) to study CAT Telecom Public Company Limited (CAT) staffs perception of organizational communication (2) to study CAT staffs’ efficiency of organizational communication (3) to study the comparison of the differences on personal aspect and efficiency of organizational communication (4) to study perception of organizational communication related to efficiency of organizational communication. The sample group was 380 samples who were CAT staffs all over the country. The questionnaires were distributed to the selected respondents in order to collect data. The statistical methods used to analyze data were frequency percentage mean standard deviation t-test One-way analysis of variance and Pearson product moment correlation coefficient. The results indicated the majority of female respondents for 60.26 percent. The bachelor’s degree or equivalence comprised 48.95 percent. There were experience group from 6-10 years was 28.68 percent and 70.26 percent of work in central location. The CAT staffs’ perception of organizational communication was in high level (xˉ=3.79). Considering each aspect found that all aspect were in high level included receiving message aspect (xˉ=3.80) interesting in message (xˉ=3.63) ability to remember the message (xˉ=3.71) and credibility of message (xˉ=3.99). The overview of efficiency of organizational communication of CAT was in high level (xˉ=3.70). Considering each aspect found that all aspect were in high level included sender (xˉ=3.72) message (xˉ=3.72) channel (xˉ=3.64) and receiver (xˉ=3.74). The result of the hypothesis found that: Personal aspect was the difference on education experience and work location had different efficiency of organizational communication with statistical significance at level .05 while different gender showed no differences of the efficiency of organizational communication. The perception of organizational communication was unrelated to the efficiency of organizational communication. xˉ=3.72) message (xˉ=3.72) channel (xˉ=3.64) and receiver (xˉ=3.74).

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 this research is to study the accounting professional skills of accountants that affect the performance efficiency and financial report quality of sports businesses in Bangkok. Questionnaires are used to collect the data. The sample is 310 sports business accountants in Bangkok. Descriptive statistics are used in the analysis including frequency percentage mean and standard deviation. Pearson’s correlation analysis and multiple regression analysis are employed. The research results revealed that accounting professional skills had an impact on operational efficiency and financial report quality of sports businesses. Intellectual skills Personal management skills and Organizational management skills affected the overall performance of the accountants with statistical significance of 0.01. Interpersonal and communication skills and personal management skills affected the overall quality of financial reports of the sports business with statistical significance at the level of 0.01.

Carbide Insert efficiency development of this research equivalent to standard insert type : SEKN1203AFTN. For the higher operating efficiency is the machining time by the tool life increased for rough machine of face milling machine. Flank designed to have a flow slot coolant flow rate of coolant to have a incrased convenient flow as a result the surface and cutting edges less heat. The machining ability is different compared to the unslot in flank. The flank slot reduces the contact and slot which to have coolant flow and friction force milling machining. As a result the milling time was 26.31% the vibration was reduced by 35% and the workpiece surface Roughness was reduced 62.79%. As a result to development the phototype product is performance in using and cutting edge increased. It can be apply in using Cement Tungsten Carbide in sustainable industries.