This research aims to study how the level of excellence in the accounting profession and the usage of artificial intelligence technology affect the quality of financial reports of certified accounting practice. For the data collection the researcher used questionnaires. The population examined in this research consisted of 88 accountants working for high-quality accounting firms registered in Thailand. Descriptive statistics namely frequency percentage mean and standard deviation and inferential statistics including Pearson’s Correlation Coefficient and Multiple Regression Analysis were used to analyze the data. The study results reveal that accountants registered and working in high-quality accounting firms in Thailand reach a high degree of excellence overall. Furthermore artificial intelligence technology allows these accountants to positively affect the overall financial report quality at the highest level. The results of the research hypothesis test found that: 1) excellence in the accounting profession positively affects the quality of financial reports both overall and in every individual aspect and the result is statistically significant at the 0.01 level; 2) the use of artificial intelligence technology positively impacts the quality of financial reports both overall and in the individual aspect and the result is statistically significant at the 0.01 level.

This thesis presents improving power quality in power distribution system with integration of photovoltaic energy distributed generation having objectives to improve power quality in distribution system model of voltage sag and voltage swell in distribution system model of power loss in distribution system application of mathematical model model of power generation by using solar energy and distributed generation connection technique simulation. In this thesis the power flow was tested with Newton-Raphson algorithm joining with mathematical model. The case study was done by reduction of power loss in distribution system by using techniques of connection of distributed generation joining with model of distribution system 33 bus. The case study about improvement of voltage sag and voltage swell in distribution system used connection techniques of distributed generation joining with model of distribution system 69 bus. The study found that technique of connection of distributed generation that was presented could reduce power loss and showed the percentage of improvement of voltage sag and voltage swell in distribution system especially voltage sag case according to IEEE 1159-1995 standard. This thesis showed that severity level of voltage sag depended on the size and duration of each distribution system model situation by photovoltaic energy distributed generation can reduce voltage sag.

The research objectives were to study the correlation between the social information disclosure and the performance and the impact of corporate governance on the correlation between the social information disclosure and the performance of companies listed on The Stock Exchange of Thailand SET100 group. The information was collected from the notes to the financial statements annual registration statements (Form 56-1) and annual reports from 2016 to 2020 of 68 companies. Data were analyzed by using descriptive statistics such as mean standard deviation percentage and inferences statistics include Multiple Regression Analysis. The study results found that the social information disclosure on consumer responsibility is in line with Return on Equity (ROE). The disclosure on innovation and innovation dissemination from social responsibility practices correlates in the negative direction to Return on Equity (ROE). In addition the disclosure on anti-corruption was inversely related to Return on Assets (ROA). On the impact of corporate governance on the size of the Board of Directors and the shareholding proportion of the major shareholders there is a negative correlation between social information disclosure on anti-corruption and Rate of Return on Assets (ROA). There is a negative correlation between the proportion of independent directors and social information disclosure on innovation and innovation dissemination from social responsibility practices and Return on Assets (ROA). There is a positive correlation between the percentage of shares held by management and directors and social information disclosure on coporate governance and environmental management and Return on Assets (ROA). There is a negative correlation between the percentage of shares held by management and directors & the position merging of Managing Director and Chairman of the Board and social information disclosure on human right records and Return on Assets (ROA). There is a positive correlation between the merging of the Managing Director & Chairman of the Board and social information disclosure on consumer responsibility and Return on Assets (ROA). There is a positive correlation between size of the board of directors & the shareholding proportion of the major shareholders and social information disclosure on human right records and Rate of Return on Equity (ROE). There is a positive correlation between size of the board of directors the proportion of independent directors shareholding percentage of major shareholders and the position merging of Managing Director and Chairman of the Board and social information disclosure on consumer responsibility and Rate of Return on Equity (ROE). There is a negative correlation between size of the board of directors the proportion of independent directors and the shareholding proportion of the major shareholders and social information disclosure on innovation and innovation dissemination from social responsibility practices and Rate of Return on Equity (ROE). There is a negative correlation between shareholding proportion of executives & directors and social information disclosure on human right records and innovation and innovation dissemination from social responsibility practices and Rate of Return on Equity (ROE). There is a positive correlation between and the merging of the Managing Director & Chairman of the Board and social information disclosure of fair treatment of workers and Return on Equity (ROE). The correlations are statistically significant at 0.01 and 0.05 levels.

This thesis was an analysis of the significance of angle of inclination and the thickness of the armor plate on the penetration resistance of bullets on aluminum and stainless steel armor plates determined by the finite element method. In this study the information results obtained from actual firing of bulletproof armor and the finite element simulation according to NIJ 3 standards were compared to create a pattern of bulletproof and bulletproof armor using the SolidWorks program. The simulation model of the armor shooting was created by the Ansys/Explicit Dynamics program. The bullet material was 7.62 mm tungsten carbide (WC). There were three plate types used in the simulation were made of different bulletproof armor materials: 1) stainless steel SUS304 using for the plate thickness of 5 6 8 10 14 20 30 40 45 and 55 mm. 2) aluminum AL7075 using for the plate thicknesses of 6 8 10 and 20 mm. Additionally 3) tungsten carbide using for the plate thicknesses of 6 8 and 10 mm. Each of these plates had a width x length of 300 x 300 mm. The simulation models were divided into two types: Type 1 a simulation firing at one plate at a time. Type II a simulation firing at two layered plates stacked together without any gaps between plates. The front and the back plates made of stainless steel and aluminum respectively or tungsten carbide and stainless steel respectively were determined. The angles of firing at bulletproof armor were set at 0 30 and 45 degrees. The output results were that in Type I the stainless-steel plate with a thickness of 30 mm or more could resist the penetration of bullets. However in Type II 2 stacked layers of the armor plates using the front stainless plate with a thickness of only 20 mm and the back aluminum plate with a thickness of only 8 mm could provide the same constructive results as those of tungsten carbide and stainless steel plates for the front and back plates with both thickness setting at 16 mm. All of them showed the resistance of the penetration to the bullets. More observation was that the increases in angles as a result enhanced more resistance of the bulletproof plates to bullet penetration.

The objectives of this research were 1) to study the behavior and decision to buy online food of vocational students in Phitsanulok Province 2) to compare of personal factors with behavior and decision to buy online food of vocational students in Phitsanulok Province and 3) to study online food shopping behavior affecting to buy online food decisions of students vocational in Phitsanulok Province. The research was a quantitative research using questionnaires from 400 vocational students in Phitsanulok Province. Data was systematically analyzed by percentage mean standard deviation (S.D.) t-Test One-way ANOVA and multiple regression analysis. The result showed that the behavior of buying online food was at moderate level. The decision to buy online food was at moderate level. Difference Personal factors including gender year of study type of subject housing type and monthly income had different of behavior of online food shopping with no statistical significance. Difference Personal factors including type of subject and monthly income had different of decision to buy food online with statistical significance at .05. Online food purchasing behavior effecting decision to buy food online with statistical significance at .05.