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.

The objectives of this research were (1) To study the influence of the after sales service quality which consisted of the dimensions of tangible reliability responsiveness assurance and empathy on customer trust; (2) To study the influence of the aftersales service quality and customer trust on customer satisfaction; (3) To study the influence of customer trust and satisfaction on customer loyalty and (4) To validate the causal relationship model of the influence of aftersales service quality on trust customer satisfaction and customer loyalty of medical’s equipment business with empirical data. The variables in this investigation consisted of the following; aftersales service quality which consisted of the dimensions of (1) tangible; (2) reliability; (3) responsiveness ;(4) assurance and (5) empathy as the independent variable; customer trust and satisfaction as mediating variables and customer loyalty as dependent variable.

Currently the pineapple leaf paper that is produced by using local wisdom is 50 centimeters wide and 64 centimeters long. Therefore the product of the Cooperative is small. And because the size of the paper is limited they cannot be used for producing room divider big umbrella or big painting as per customer’s demand and the members of the cooperative cannot produce large sheet of paper. The researchers therefore designed the Pineapple fibrous leaf sieving Equipment in order to produce large sheet of paper. The equipment consists of a square basin for washing leaf fiber sized 185 centimeters 10 centimeter deep with a 90-centimeter high stand to support the basin and installed the mechanism to lift up the sieve that is used to take up the pineapple leaf fiber. The sieve is 150 centimeters x 150 centimeters which is the largest size possible because the leaf fiber washing must is done by hand. If the sieve is bigger we will not be able to reach to the leaf fiber in the center. Base on the experiment of pineapple leaf paper production by using the new equipment as compared to the paper production as per local wisdom by using 2.5 kilograms pineapple leaf fiber and the paper thickness shall be fixed at 0.35 millimeters it is found that the production that use pineapple fibrous leaf sieving equipment takes 647 second on average and the production as per local wisdom takes 1421 second on average. In other words the equipment can help to reduce the time in paper production of 774 second or 54 %. Apart from that the researcher produced the paper with different thickness by increasing the pineapple leaf fiber by 0.5 kilograms per one sheet of paper so that there are more options to choose in order to match with various products. The amount of leaf fiber used in the production starts from 3 kilograms to 7.5 kilogram per sheet and the thickness of the paper is from 0.36 millimeters and the thickest paper is 1.2 millimeters thick using approximately 7.5 kilograms of leaf fiber. If we use more leaf fiber for paper production the paper will be overweight and it will be sagging.

According to my research that follow a purpose for educated variable of design and a mould building pattern. Bulging letters on a smooth sheet keyboard for produce a supply data device for comfortable to supply data by touching. Reduce use your eyes for looking on keyboard and help to relax your hands muscle from typing. From example in 50 people statistics that use analysis data the percentage the stan4ard deviate value t-test value. From research result design and a mould building pattern build from bulging letters on keyboard lumps from a copper mould building. This use metal that pass Electrical Discharge Machining Technology: EDM pump on Silicon and fume by heat for silicon freezing. Produce process consist of Lathe Milling Drilling Grinding Wire Cutting Machine Cutting Edge Grinding Wheel and Assembly and Fitting that use with NC and CNC (Numerical Control and Computerized Numerical Control) Software that use to control machine consist of CAD (Computer Aided Design) that use for writing and CAM (Computer Aided Manufacturing). the use of puffed up alphabet keyboard research because of knobs on the keyboard made of Silicone has soft and bend follow the characteristic of that alphabet. When you place fingers on the keyboard the movement of fingers tip from fondle the location of alphabets for check the difference between each alphabet. From the result people who are expert or have fast for touch screen typing test to find thee difference of seeing the keyboard before use of typing practice program use finger tip for fondle type of each alphabet. In case of people who cannot remember alphabet s keyboard they will adjust the movement of finger tip for realize and have accurate location of alphabet for correction of location of finger that place for reduce wrong typing and reduce seeing of keyboard accordingly to help to allow the comfortable from putting the data by touch screen system Keyword : keyboard ldata enter equipment I knob keyboard Isilicone I puffed up alphabet I block pattern! puffed up typing Itouch screen typing

Rajamangala University of Technology Phra Nakhon Technology Service section Institute of Research and Development with collaboration of Department of Tools and dye Technology Faculty of Engineering produced the prosthesis for the disabled since 2000. Rajamangala University of Technology Phra Nakhon has allocated annual budget for the ongoing operations of more than 350000 baht per year and has provided materials tools and components including the use of machine tools and university personnel for designing innovation. testing and manufacturing and delivering prosthetic equipments to government agencies that serve hopeless people who have no chance to servive and help the disabled who lost their arms or legs to live a normal life independently and would not be burden to the society.