The objective of this independent study was to investigate knowledge and understanding motivation and organizational commitment affecting the efficiency in work performance of accountants and to study the motivation in performance that affects the commitment of the accountants’ organization. The Population in the study was 255 accountants working in accounting services firms registered with the Department of Business Development. A questionnaire was used to collect data. Descriptive statistics were used for data analysis i.e. frequency percentage mean standard deviation Pearson’s correlation coefficient and multi regression analysis. The major findings indicated that 1) knowledge understanding and motivation affected the efficiency in work performance of accountants as a whole at the statistical significance level of 0.01. When considering each aspect the study shows that knowledge understanding and motivation affected the efficiency in work performance concerning quality quantity time and expenses at the statistical significance level of 0.01 The organizational commitment affected the efficiency performance in terms of expenses with the statistical significance level of 0.05 and 2) Work motivation positively correlated with the organizational commitment of accountants with statistical significance level of 0.01.

This study aimed to investigate the relationship between corporate governance and financial ratio with the performance of companies listed on the stock exchange of Thailand with an excellent score. The data were collected from annual registration statement (Form 56-1) of 191 companies from 2016 to 2020. Descriptive statistics such as mean percentage standard deviation and Inferential statistics such as Pearson’s Correlation Coefficient and Multiple Regression Analysis were used to examine the relationship. The results showed that 1) Corporate Governance namely Board size the ratio of independent director and Managerial Ownership positively corelated with firm performance. 2) Leverage Ratios (Financial Ratio) namely Debt to asset ratio and Debt to equity ratio negatively corelated with firm performance but Interest coverage ratio positively corelated with performance

The purposes of this quantitative research are (1) to study factors affect the digital-era job performance of accountants; (2) to study the use of technology in accounting work and the satisfaction of accountants by applying appropriate tools and technology and; to study the digital-era professional competence of accountants. The research instrument is a questionnaire which was used to collect data from accounting managers of the listed and non-listed companies approved by the Securities and Exchange Commission; auditing firms; and accounting firms in 2020. The results reveal 33 variables consisting of five components which are (1) professional development (2) technical competence (3) employee engagement (4) organizational and communication and (5) professional attitudes and ethics. Objective one all five components were analyzed by the multiple regression analysis to find the correlation with the variables of digital-era job performance of professional accountants (p < 0.05). The results show positive relationship of (1) professional development; (2) the technical competence; (3) the employee engagement; (4) the organizational and communication and; (5) the professional attitudes and ethics to high digital-era job performance of accountants (p < 0.05). In addition the most accounting managers have a high level of satisfaction by adopting tools and technology. Finally they have a high expectation of professional competencies in the technical competence; the professional attitudes and ethics; the professional skill interpersonal and communication and organizational.

Ground grid design of substation is very important. It will help prevent the danger caused by the fault which causes the high step voltage and high touch voltage and may cause the operator to die. It also helps prevent damage to equipment and increases reliability for power systems as well. Currently the Gas Insulated Substation (GIS) has been built a lot especially in areas with limited space because it takes less space than the Air Insulated Substation (AIS). In order to create a substation of the GIS model instead of the AIS model. In order to create the GIS instead of AIS including the improvement or maintenance of the substation it is necessary to build another small substation to supply electricity to replace electricity from the original substation. However there are two substation stations in the same area may cause an increase of high-slope ground potential between the ground grid systems of both substations. It will cause high step voltage and high touch voltage while the fault is diminished. Therefore before improvement or maintenance of substation the ground grid distance and the size of the newly constructed substation must be analyzed that what effect on step voltage and touch voltage generation. Including studying the effects of step voltage and touch voltage that will occur.

This research aims to study 1) personal factors affecting the performance of Thai commercial bank employees 2) motivation affecting the work performance of Thai commercial bank employees 3) self-development affecting the work performance of Thai commercial bank employees 4) the work performance of Thai commercial bank employees. The population for this research was 162093 Thai commercial bank employees. The sample size of 383 people was determined using Krejcie & Morgan. The data was collected from Google Form questionnaires. The statistics used to analyze the data were frequency percentage mean and standard deviation. The statistics used to test the research hypothesis were T-test one-way analysis of variance the pair test by the Scheffe method and single linear regression analysis statistics. The results showed that most of the samples were female employees between 21-30 years of age a bachelor’s degree single status income in the range of 15001-25000 Baht and a working period of 5-10 years. The respondents had their opinion level of motivation factors happiness factors and self-development factors affecting the work performance of Thai commercial bank employees. It was found that the sample group had the highest opinion level in the overall opinion level. The results showed that the respondents had an opinion level of the work performance of Thai commercial bank employees. It was found that the sample group had the opinion level as a whole at the highest opinion level. The results of hypothesis test 1 revealed that personal factors such as gender age educational level status income and working in different departments had no effect on the performance of Thai commercial bank employees. Statistically significant at the 0.05 level and personal factors such as differences in the working period. Factors affecting the performance of Thai commercial bank employees at a statistically significant level of 0.05 and personal factors such as age education level income working period. When testing the hypothesis classified by aspects the efficiency of work of Thai commercial bank employees differed. Therefore the difference was tested by pair using Scheffe’s method. The results of hypothesis test 2 revealed that motivation affects the performance of Thai commercial bank employees. The correlation coefficient (R) = 0.858 adjusted R^2= 0.753 was statistically significant at the 0.05 level. The results of hypothesis test 3 revealed that self-development affects the efficiency of Thai commercial bank employees. The correlation coefficient (R) = 0.640 adjusted R^2= 0.40 was statistically significant at the 0.05 level.