The purposes of this research were to investigate the perception on activity maneuver and supporting factors regarding employees participation in Corporate Social Responsibility (CSR). The sample consisted of 250 employees of Prachin Buri Industrial Estate 304 Prachin Buri Province. The research results are as follows. The employees’ perception on activity maneuver information in CSR in the overall was at the highest level (= 4.62 S.D. = 0.44). The overall perception on the information had a statistically significant positive relationship with employees’ participation at the .01 level (r = .347). When considering each aspect the perception on activity information positively correlated with participation in CSR activities at the .01 level of significance (r = .295). The results of the appropriate model analysis used to forecast the employees’ perception on CSR activity indicated that the perception of policy information had a p-value of .012 meaning that the policy factor could predict the employees’ information perception at 0.05 statistical significance with a tolerance of .704 the VIF was 1.420. As for the planning aspect the tolerance value was .617 with the VIF value of 1.621 and the activity guideline aspect had its tolerance value of .532 with the VIF value of 1.881. This means that the perception regarding policy planning and guideline aspects was not beyond the Multicollinearity variables because their tolerance values were not lower than .2 and VIF did not exceed 10. Also the results of the regression coefficient analysis of factors affecting the information perception on CSR activities in the form of raw scores (B) were .298 .168 and .209 indicating that the variables predicting the perceived social responsibility included policy (X1) planning (X2) and activity guidelines (X3) and the three variables can together predict the level of awareness of CSR activities. These three factors could jointly predict the information perception on CRS at 11 percent. Factors promoting the employee participation on social responsibility were generally at a moderate level ( = 2.94 S.D. = 1.22) and there was a statistically significant positive correlation with employee participation at the .01 level (r = .855). When looking at each aspect it was found that factors promoting the employee participation in training and activities were positively related to the social responsibility aspect statistically significant at .01 (r = .773) and (r = .841). The results of the analysis of the appropriate models used to predict the factors contributing to employee participation showed that employees’ activity and training participation had the positive influence on CSR activities with p-value of .000 and .001 which was less than 0.05 indicating that their attendance could predict promoting factors of the employee participation statistically significant at the .05 level. This means activity and training participation factors could contribute to the promotion of employee participation statistically significant at the .05 level. While the training had a tolerance value of .225 the VIF value of 4.450 the activity participation had a tolerance value of .259 the VIF value of 3.858. As for being a group member the tolerance ship was .193 with the VIF value of 5.185 showing that participating in training and membership did not go beyond the Multicollinearity due to the tolerance value of not less than 2 and VIF value of not more than 10. The result of the regression coefficient analysis of factors affecting the level of factors contributing to employee participation on CSR operations were .157 .391 and .028 showing that the predicting variables of the employee participation promotion were training (X4) and participation (X5) and group membership (X6). The three variables could predict the level of factors contributing to employees participation on CRS at 72.70%

The purpose of the study was set to analyze the current situation of human resource cost management of tourism business of community enterprises in the lower central region. The study was examined through the perspective of a group of experts scrutinizing future feasibility of human resource cost management of tourism businesses of the lower central region community enterprises. The data were examined by delphi techniques with the data collected through the interviews and questionnaires from three different data collections. The data analysis was completed using means of descriptive median and consistency then confirmed the result with by the interquartile range calculation. It was found that the key components included 1. Mechanism skill cost 2. Management skills cost and 3. Effectiveness skills cost for the determination and validation of future forms of human resource cost management model in tourism business of community enterprises in the lower central region as examined and approved by the experts in all three skills for the feasibility of the future application

The purpose of this research were to explore factors affecting success of medium size chain restaurant entrepreneurs and to present the keys success of medium size chain restaurant entrepreneurs. This research was mix methods research. The data of qualitative research were collected by In-depth Interview with two chain restaurant experts one president of the Thai Franchise & License Association three medium size chain restaurant entrepreneurs and six individual medium size chain restaurant customers. The data of quantitative research were collected by the questionnaire to 400 Thai medium size chain restaurant customers. Statistics for data analysis included frequency percentage average standard deviation and exploratory factor analysis (EFA). The results of this search showed that the factors affecting success of the medium size chain restaurant entrepreneurs were as follows 1) The factors affecting success of medium size chain restaurant entrepreneurs in management which included strategic planning good organization structure for chain restaurant clearly and defining the system well trained staff owned style of management and set share value. 2) The factors affecting success of medium size chain restaurant entrepreneurs in how to meet customer needs which included quality of service essential of social responsibility customer satisfaction in food quality right location and attractive promotion.

The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.

This research aimed to study environmental and social disclosure levels the relationship between performance and environmental and social disclosures and the comparison of the performance and environmental and social disclosures of industrial product companies and the resource industry group listed on the Stock Exchange of Thailand. The secondary data was collected from financial statements annual reports and the data entry forms (Form 56-1) from 2015 to 2019 of the total of 130 companies. Descriptive statistics were used for the analysis namely mean and standard deviation. Inferential statistics such as correlation analysis and multiple regression analysis were also used. The research results showed that there was a Statistically significant correlation between the performance and the environmental and social disclosures of the companies in the industrial product group including reusing aspects environmental monitoring aspects and environmental law aspects and the return on equity (ROE) debt ratio (DR) and stakeholder equity (SE) at the levels of 0.01 and 0.05. In the resource industry group there was a statistically significant correlation between environmental and social disclosures namely recycling aspect with return on equity (ROE) debt ratio (DR) and income at the levels of 0.01 and 0.05.