This project Online Consulting System Design and Technology Information service Project for Clinic Technology of Research and Development Institute Rajamangala University of Technology Phra Nakhon aims to design consulting system and online technology information services for Clinic Technology of Research and Development Institute Rajamangala University of Technology Phra Nakhon. The in-built system facilitates quick communication get the information and can deliver technology information on demand in order to respond to the service recipients as quickly as possible. Moreover it reduces the coordination process and paper usage able to collect statistics and information as per service recipients need as well as technology and knowledge that are ready to be transferred. The data storage is well-organized by using ASP.NET C # HTML Java and Microsoft Sql Server 2012 in system design. The results of the satisfaction evaluation towards the efficiency of the system from 226 people found that the overall satisfaction was the highest with the mean at 4.68. This shows that online consulting system and technology information service project for Clinic Technology of Research and Development Institute Rajamangala University of Technology Phra Nakhon can be used to provide consulting and technology information services to service recipients.

The purpose of the study was set to analyze the current situation of the competency of accountants model of small and micro community enterprise of central region in 2030.The study was examined through the perspective of a group of experts scrutinizing future feasibility the competency of accountants of of small and micro community enterprise of central region in 2030. 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 median and consistency then confirmed the result with by the interquartile range calculation. It was found that the key components included 1. Knowledge and understanding of accounting and other fields 2. Experience skills and linking knowledge in many dimensions 3. Ethics 4. Soft skills of future forms of the competency of accountants model of small and micro community enterprise of central region in 2030 as examined and approved by the experts in all four skills for the feasibility of the future application.

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 research of strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 was aimed at studying 1) strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 and 2) factors related to strategic accounting information systems of technology and targeted industry groups to Thailand 4.0. The questionnaires were constructed as a research tool for collecting data from 400 entrepreneurs in technology and targeted industry groups. The data was statistically analyzed by frequency distribution percentage mean standard deviation and multiple classification analysis: MCA. The research findings indicated that most entrepreneurs in the technology and targeted industry groups were in food agriculture and biotechnology. Their capital to run business at the present time was between baht 1000001-1500000. The average number of employees was 4.75. They had income of baht 500000 I -7500000 per year. Most of them employed companies or organizations to develop their own accounting information systems and their practicable period was 7.61 years. The capacity accounting information systems was totally at high level ( X =3.64). Also the usability of accounting information systems was totally at high level ( X =3.67) whose data collection was at X =4.00 data processing at X =3.66 data controlling at X =3.53 and information generation at X =3.51 respectively. The hypothesis testing results at statistical significance of 0.05 showed that the capacity of accounting information systems was the vital factor relating to data collection data processing data controlling and information generation and the annual income of entrepreneurs in strategic accounting information systems to Thailand 4.0 was related to data collection data processing and strategic accounting information systems to Thailand 4.0.