Admission to higher education By students who come to study later from different institutions Different residence But have to live in the same university Which must meet An environment with a difference Social trends or values of the current society that have Quick change Friends that have a wide variety of family and social basics are also popular. The lifestyle which students who come to study in the Faculty of Engineering must have patience there is discipline and responsibility; there is morality ethics and sacrifice. Therefore it will succeed as a good and qualified engineer. Creative recruitment process it is considered that it is important to the lifestyle of a new group of students to have the opportunity to build a good relationship with their studies in engineering. Able to develop good relationship in future career in engineer A creative approach to recruiting to build relationships towards engineering studies. By organizing seminars to guide creative recruiting from people related to students Which consists of administrators teachers And staff of the Faculty of Engineering the objective of the official recruitment is creatively to find ways to create creative recruiting in the Faculty of Engineering and to create positive values for the Faculty of Engineering students. So that students are conscious of building a good relationship to study engineering.

The analysis of the relationship among dividends leverage ratios and profitability ratios of listed companies in the Stock Exchange of Thailand: non-life and life insurance sectors aims to study and analyze the financial presentation via financial statement of non-life and life insurance companies. To do so the researcher in particular focused on the information of dividend pay – out ratios leverage ratios and profitability ratios on sixteen (16) firms during the years 2013 – 2017 by employing correlation analysis. The results of the study found that the financial ratios with the same directions to dividend pay – out ratio but there were statistical insignificant included operating profitability ratio net profitability ratio return on assets ratio as well as return on equity ratio. On the other hand the financial ratio with contrary direction to dividend pay – out ratio but there was no statistical significant consisted of debt to equity ratio. However debt to total asset ratio was the one which was not only in the opposite direction to dividend pay – out ratio but also was statistical significant.

The objective of this paper is to study: 1) Impact of change in TFRS for PAEs during 2014 – 2020 for annual reports of Agriculture Business and Foods from SET; 2) Level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 - 2020; and 3) Factors affecting on level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 – 2020. Data was collected from 35 firms by using Consolidated Financial Statement Annual Report by using Modified Jones Model. This research results used SPSS software for analyses Descriptive Statistics and Multiple Regression Analysis. The results showed that: 1) Almost CEO has chosen to reduce the impact of change in TFRS and report only necessary impact. They showed the only materiality of professional judgement by adjusted in the impact of unappropriated retained earnings at the beginning periods for adjusted separate entry in Change in Financial Position Statement. This result also showed that almost items during 2019 and 2020 have more impact from change in TFRS 15 TFRS 7 TFRS 9 and TAS 32; and 2) Before TFRS for PAEs have impact (published) It showed the effects of fluctuation on Discretionary Accrual (DAC). It trends to decrease in Discretionary Accrual after TFRS for PAEs have published for many years. However it showed that level of earnings quality by using DAC between 2014 – 2020 was not significant at α = 0.05 or level of significant at 95%. While the consolidated financial statements during 2014 – 2017 Agriculture Business and Foods have increasing in ROA continuously. However after situations of impact from changing TFRS in 2019 – 2020 and situation of Corona Virus 2019 have effect on the fluctuation of ROA decreasingly.; and 3) the effect of change in TFRS for PAEs and type of ownership structures and group of businesses have no impact on level of earnings quality at significant level (α =0.05). However the effect of change in TFRS for PAEs has negative impact on return on assets (ROA) at significant level (α <0.01). While type of ownership structure group of businesses and firm size have positive impact on ROA at significant level (α < 0.05)

The objective of this research is to study the companies listed on the Stock Exchange of Thailand Property and Construction Group on the relationship between corporate governance; namely the percentage of shares held by executives proportion of independent directors size of the board of directors management responsibilities of the chairman and the proportion of attendance at board meetings and 1) the operating result i.e. the return on total assets return on equity return on sales and earnings per share and 2) tax planning including the ratio of tax expenses to accounting profits before income tax and tax rate per total asset. The secondary data collected from the financial statements and the registration statement (Form 56-1) from year 2014 to 2018 in total of 71 companies is analyzed using descriptive statistics including mean and standard deviation and inferential statistics such as correlation analysis and multiple regression analysis. The research results showed that corporate governance including the shareholding percentage held by management management responsibilities of the chairman and the proportion of attendance at the Board meetings has a positive relationship with tax planning (Tax rate to total assets) with statistical significance at the level of 0.01 and 0.05. There is also a positive relationship between the operating results including the return on total assets and tax planning (Tax rate to total assets) with statistical significance of 0.01.

The purpose of this research is to study the relationship of corporate governance including corporate governance scores business size number of committees of the Board of Directors the proportion of independent directors to the total number of directors the number of meetings of the Board of Directors per year to operating results including gross margin net profit margin return on total assets return on equity ratio. The data was collected from the financial statements and the annual report form (Form 56-1) during the period 2013 – 2017 of 22 transportation and logistics service industry groups which are listed companies in the Stock Exchange of Thailand. Descriptive statistics correlation statistics and multiple regression equations were used in data analysis. The study indicated that corporate governance including the corporate governance score and number of committees of the Board of Directors and the number of meetings of the Board of Directors per year Related to the operating results including gross margin net profit margin and return on equity at a 95% confidence level.