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 study was aimed to investigate the production of banana fiber that was suitable for decorating handicraft basketry examine its effectiveness develop decorative handicraft materials for basketry from fibrous layer on the trunk of the banana tree and promote the obtained knowledge in the community of Plasticseeroong Baanmor Promburi District Singburi Province. The research result could be summarized that the most appropriate production process of dry fibrous layer on the trunk of the banana tree mixed with fibrous layer of paper mulberry was done through mechanical process. After bleaching the mixed fibrous layer was stirred by Hollander beater with the proportion of wet fibrous layer and water at 1:40; 10% of dry of paper mulberry was boiled for three hours in sodium hydroxide at 100degree Celsius then bleached with 1.5% of hydrogen peroxide with 4% of the dry fibrous layer weight at 90 to 95 degree Celsius for two hours. The mixture of wet fibrous layer on the trunk of the banana tree with wet fibrous layer of paper mulberry was 70:30 which was considered appropriate for decorating handicraft basketry. Concerning the examination of mechanical properties of banana tree fibrous layer according to the standard of TAPPI T it was found that the folding endurance of paper value was 144 (N. m/g); the tensile strength value was 32.16 (N. m/g); the tear resistance value was 26.56 (mN.m2/g); and the bursting strength value was at 1.94 (KPa.m2/g). The fibrous layer obtained from on the trunk of the banana tree was fabricated into decorative basketry materials for example flowers palm leave hats flower key chains bags and paraffin coated flowers for bamboo boxed. The attendants’ satisfaction on the training of the production of decorative handicraft materials of basketry from fibrous layer on the trunk of the banana tree to 30 members of the community of Plasticseeroong Baanmor Promburi District Singburi Province concerning the training service speakers training procedures facilities and training benefits was at high level (90.67%) and at average level (9.33%).

Purpose of this study 1) factors affecting the drop out of Rajamangala University of Technology PhraNakhon students in 2014 academic year. 2) correlation with personal information and 3) solutions to prevent the drop out. A study population are 1179 students who have dropped out in 2014 academic year and 584 lecturers of the Rajamangala University of Technology PhraNakhon. The analysis on the students population will be carried out by computing frequency percentage and Chi-square test to observe independency between the two variables. Also conducting an interview on the 360 students and 70 lecturers of the Rajamangala University of Technology PhraNakhon. From data collecting found that majority of student population status can be put by order as terminated deprived and resigned. Gender hometown occupation of parents/guardians and income of parents/guardians show significant relation to the drop out of the students in 2014 academic year while parents marriage status show no relation with statistically significant of 0.05. From the interview it can be extracted and put in order of contribution that personal issue family issue university environment and lecturer effect the student decision to drop out. Suggested solution: the university should create unique image encourage students to have part-time job during semester set up a consulting and support center provide more financial aid adjust and improve university scenery sourcing/maintenance furniture and equipments to meet usage adequate and quality standard and finally set up a colloquiums focusing a practical application. Therefore Rajamangala University of Technology Phra Nakhon should put the result from this study into practical use as a guideline to meet future circumstance and to develop administrative strategy for maximum advantage in the competition.

The objectives of this research is to study (1) The factor of decision making in Bangkok high school students affected to study in bachelor of Mass Communication (English Program) (2) The factor that is correlated in decision making in Bangkok high school students affected to study in bachelor of Mass Communication (English Program). The sample population consisted of four hundreds high school students in Bangkok. The instrument of research was a questionnaire. The Statistical Package for the Social Sciences (SPSS) for Windows computer program was applied for analyzing formulating and tabulating the data collected. The techniques of descriptive statistics used were percentage mean and standard deviation. Techniques of inferential statistics utilized were t-test one-way analysis of variance (ANOVA) in order to analyze differences between variables taken as a group. If there is a statistically significant differences found between pairs in a group Scheff?’s pair testing were deployed. Multiple Regression Analysis were applied in order to analyze the factors of decision making in Bangkok high school students affected to study in bachelor of Mass Communication (English Program). If there is a statistically significant found in Multiple Regression Coefficient of Correlation under paired testing will be used to identify the correlation between factors. The results were as following: 1. The factors of student program in high school affected the decision making to study in bachelor of Mass Communication (English Program) were high school program. 2. The marketing factor of Mass Communication Technology affected to Bangkok high school students decision making to study in Bachelor of Mass Communication (English Program) is product price place promotion.

The objectives of this research are to propose a proper model for defective products in an autoparts manufacturing industry to apply the proposed model to the defective products data to investigate the factors related to the machines producing defective products and to compare the proposed model with the generalized estimating equations model (GEE). The proposed model is a generalized linear mixed model (GLMM) in which the dependent variables have a Poisson distribution. The parameter are estimated using a Bayesian method. The data were collected from 12 machines 15 days for each machine from an autoparts manufacturing factory. The data collection dates vary depending on the working steps and the product types. The results show that the proposed model fits the data. The factors related to the machines producing defective products are working steps workers and product types. According to the estimates of the factors effects the working step producing the largest number of defective products is the working step 2 followed by the working steps 3 1 and 4 respectively. The worker producing the largest of defective products is the worker 4 followed by the workers 10 5 8 6 2 3 1 7 and 9 respectively. The product type 3 has the largest number of defective products followed by the product types 2 and 1 respectively. If the population-averaged effects are focused the GEE is applied. However the subject-specific is focused the GLMM is applied.