The purpose of this research are to : 1) Study personal factors of tourists 2) study purchasing behavior on handcraft products of tourist 3) Study the marketing mix factors used to make a purchase decision 4) Find the relationship between personal factors and purchasing behavior 5) Comparison of the importance of marketing mixfactors used in decision making to buy handicraft products in Samut Songkhram Floating Market. The samples were 400 Thai tourists who came to visit and purchase handicraft products in Samut Songkhram Floating Market. The instruments used included: Statistical questionnaire used in data analysis viz frequency percentage mean standard deviation Pearson Chisquare t-test and ANOVA. Statistical analysis by used computer program. The finding reveal that 1) Most of the tourists are females aged 21 to 25 years old. They have a bachelors degree and most of them are students with monthly average income less than 10000 baht 2) The tourists have behavior of purchasing for handicrafts first is a metal product. The purpose or the reason to decide to buy the product is to use it yourself to purchase a product once a month. Most tourists decide to purchase immediately when they see the product. The average price is approximately 51 - 100 Baht. Tourists decide to purchase by themselves. 3) Tourists focus on the marketing mix factors used to make a purchase at the highest level and when considering each side found that there are 3levels at the highest level. Sort by descending from the average is product marketing and pricing. Tourists focus on distribution at a high level. 4) Relationship between personal factors and purchasing behavior on handicraft products of tourist Samut Songkhram Floating Market found that gender age education level occupation and monthly income were correlated with the purchas in g behavior of tourists in Samut Songkhram Floating Market at the level of 0.5. and 5) Comparison of the importance of marketing m ix factors used in decision making to buy handicraft products in Samut Songkhram Floating Market found thatgender educational levels and occupations of the tourists are important to the marketing mix used in the decision to buy handicraft products in Floating Market Samut Songkhram Province is different. The age and average income per month of different tourists are important to the marketing mix used in the decision to buy handicraft products in Floating Market Samut Songkhram Province is not different at the level of 0.05.

This research aimed to study factors affecting the selection of accounting policies to measure the value of investment property of companies in the Stock Exchange of Thailand which related to earning management through discretionary accrual items. In this case the selection of these accounting policies were according to Thai Accounting Standard No. 40 : Investment Property. The sample size of this study was 239 listed firms in the Stock Exchange of Thailand who disclosed about investment property in their annual reports in 2015. Logistic regression analysis and ttest were employed to analyze data. The research revealed the debt to equity ratio was related to the selection of accounting policies to measure the value of investment property at 0.05 significant level. Furthermore the result from t-test found that cost model and fair value model for measuring investment property were not significantly different in earnings management at 0.05 significant level.

Research Objectives were the followings; firstly to study Behaviors of outdoor advertising selections directly from Plan B Media Public Company Limited’s customers Secondly to study levels of Marketing Mix influencing to those who bought outdoor advertisings from Plan B Media Public Company Limited. Thirdly to study business data differences affecting to Behaviors of outdoor advertising selections from Plan B Media Public Company Limited’s customers. The research was conducted by using questionnaires for data collection and analyzed it by the use of percentages means and standard deviations one-way ANOVA (F-test) and multiple regressions. Study found that on the whole levels of customers’ opinion toward marketing mix were high. In considering to each Marketing Mix the most three things were found as high level comprising; processes marketing promotion and price correspondingly. Behaviors of outdoor advertising selections were also found at the same. When Hypothesis was tested we found that these factors comprising Product Price Marketing Promotion and Behaviors of outdoor advertising selections had a linear - relation statistically at the level of 0.05 (F = 15.546 p = 0.00). Besides its Multiple Correlation Coefficient was equal to 0.601 which means that the predictive factors cohesively forecasted behaviors of outdoor advertising selections directly from Plan B Media PCL.’s customers and shown at 33.80 percentage (R2adj = 0.338). In addition each different business data had an influence to behaviors of outdoor advertising selections from this company in the same way.

Now is a great time to be an entrepreneur as there are many solar business opportunities to develop. The market for solar products is growing quickly over last year so now this market is helping people get the most from the sun. The market and can be a great source of ideas for usage in the home and with your business. To measure efficiency of the solar energy in Thailand we have installed and tested the solar cell to detect and record the voltage electric current electric power temperature on the solar cell outdoors and check factors related to efficiency of the solar cell when high temperature and efficiency of the solar cell in various weather conditions. The following is the summary of average Wattage and used the Cumulative Sum Control Chart techniques. The Resulting research shows the direct current electric supply below: Solar cell “A” current distribute 85.78 W Solar cell “B” current distribute 81.19 W Solar cell “C” current distribute 95.65 W The temperature on the solar cell can be seen below: Solar cell “A” is 53.88 °C Solar cell “B” is 53.68 °C Solar cell “C” is 52.79 °C Summary of result is the solar cell “C” has highest electric power and the least temperature and this solar cell “C” suitable for use in Thailand. This research results is only relevant when deciding which solar cell to select

The objective of this research was to explore factors affecting the selection of property plant and equipment revaluation influencing discretionary accruals of listed companies in real estate and construction sector in Stock Exchange of Thailand during the period of 2011 - 2013. Data were collected from 294 samples and analyzed by logistic regression analysis and t-test in order to test the hypothesis. The results revealed that debt and property investment ratios affected the selection of revaluation accounting policies. Furthermore the research revealed that sample firms selecting property plant and equipment revaluation had significantly higher discretionary accruals than those firms who applied cost method at 0.05 significant level of statistics.