The study of Best Budgeting Management and Performance of Small and Medium Enterprises in Bangkok has an objective to study the best budgeting management of small and medium enterprises. A sample of this study is 250 accounting executives of small and medium food production enterprises in Min Buri district. The factors to evaluate the best budgeting management include operational planning perspective work coordination perspective work motivation perspective and operational controlling perspective. Performance factors consist of customer perspective internal process perspective learning and development perspective and financial perspective. The data are evaluated and analyzed by package program to find the percentage mean standard deviation test the difference of opinion of accounting executives who are in small and medium food production enterprises by using t-test and f-test and find the relationship of the best budgeting management toward performance with a statistical significance of 0.05. The result of this research showed that the accounting executives who had different bio-social characteristics had the level of opinion to overall performance differently. The accounting executives who had different age number of employees and operating revenues had the level of opinion to overall performance differently. The accounting executives who had different level of education operating capital number of employees and operating revenues had the level of opinion to performance in term of customer perspective differently. The accounting executives who had different age work experience number of employees and operating revenues had the level of opinion to performance in term of internal process perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of learning and development perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of financial perspective differently. The correlation testing of regression coefficient of best budgeting management and opinion about performance showed that there was a linear relationship with independent variables at the level of statistical significance of 0.05 and there was able to create a linear prediction. The variable that can predict performance of small and medium enterprise was the best budgeting management in term of operational planning perspective work motivation perspective and operational controlling perspective that can predict at 41.40 percent. While the unrelated variable with performance of small and medium enterprises was best budgeting management in term of work coordination perspective

The objectives of this research is for study of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the difference of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the relationship and positive impact of quality control of audit firm in accordance with Quality Control Standard No.1 (TSQC1) with Overview Audit Quality of Big 4 and Non-Big 4 Auditing Firms. This research is done by give out questionnaires and in-depth interviews method which used populations of 228 auditors certified by the Securities and Exchange Commission in Thailand by receiving 115 replied questionnaires which considered as 50 percent and using Descriptive Statistics T-test Statistics Pearson’s Correlation Coefficient and Stepwise Multiple Regression Analysis The results say that Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in overview and individual element of Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for ethical requirement. Audit Quality both in overview and individual element Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for clearness. From test hypothesis of quality control of auditing firm in accordance with Quality Control Standard No.1 (TSQC1) of Big 4 and Non-Big 4 Auditing Firms is according to assumptions by having differences in all elements while Audit Quality is according to assumptions only one element which is clearness no difference in statistical significant. Quality Control in accordance with Quality Control Standard No.1 (TSQC1) has relationship and positive impact with Audit Quality and from prediction equation find that enhance of audit quality of auditing firm should emphasize to Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in engagement performance and ethical requirement.

The purposes of this research were : 1) to study the personal factors in lower secondary students’ decisions to study in the career Department at the Demonstration School of Ramkhamhaeng University 2) to education study in lower secondary students’ decisions to study in the career Department at the Demonstration School of Ramkhamhaeng University and 3) to individual factors affecting in lower secondary students’ decisions to study in the career Department at the Demonstration School of Ramkhamhaeng University. The population students are studying in lower secondary students’ decisions to study in the career Department at the Demonstration School of Ramkhamhaeng University of 267. The instruments used in research questionnaires and interviews. The statistics used for data analysis were frequency percentage mean standard deviation t-test and One Way ANOVA. The research found that as follows: 1) Most students were male 14 years of age by studying in lower secondary students’3/7 they have a cumulated GPA of 3:01 to 3:50 by living with his father - his mother and the aptitude of most business plans. 2) The factor in choosing in lower secondary students’ decisions to study in the career Department at the Demonstration School of Ramkhamhaeng University overall students in grade 3 with comments in agree. The first two items in order from most to least found that the side with the highest mean score the reputation of the school. The second was the instructor and minimum course content. And 3) individual factors were affecting in lower secondary students’ decisions to study in the career Department at the Demonstration School of Ramkhamhaeng University found that students with gender age year of study. The GPA and the Professional and the aptitude different affect students were learning plans and career groups school not different. Except for students with different shelters affect student learning plans and the career Department at the Demonstration School of Ramkhamhaeng University difference was statistically significant at the .05 level.

This project was to design and development of Satin Silk for applying innovative Thai fabric with Jacquard (JACQUARD). This purposed to study and develop of satin silk pattern with Jacquard (JACQUARD) to be effective. There are 4 steps as follows:1) Study the traditional satin silk production process by database study pattern color and pattern including the satin silk woven process that was related during of time to complicate satin silk woven process 2) Apply the data and design the satin silk pattern on the computer program (CROSS STITICH) 3) Transfer the knowledge extend the folk wisdom and publicize the usage of satin silk woven method that applied by Jacquard (JACQUARD to the group of satin silk community enterprise at Ban Phon Phon subdistrict Kham Muang Kalasin District Kalasin province to promote and preserve satin silk indigenous fabric 4) produced the serpent striped of satin silk woven that called two color of satin silk that had consisted the main pattern separated striped pattern and fringed bouquet pattern. The study found that satin silk woven by Jacquard (JACQUARD) can reduce problems in various areas. There were 1) Reduce the manual labor raised the heddle that usually used 3 persons including the weaver to raise it while the Jacquard (JACQUARD) could controlled the heddle by only one person 2) Reduce the time to weave less 3-5 times when compared to the length of fabric with a width equal. 3) Reduce the woven process problem could be continuously and could be changed woven pattern quickly without to go up the heddle or collected by applying Thai fabric with the innovative Jacquard (JACQUARD). It made to reduce some work could be woven special satin silk pattern and conserve traditional pattern to result in satisfaction of the consumer group to gain popularity expand the market add new consumer groups and brought the fabric to top in costume and apparel accessories textile product.

The ORC power plant is a promising technology to generate electricity from low-temperature heat sources. However implementation of the ORC for low capacity electricity generation is unattractive at the commercial level. Scroll compressors are massively produced to be used in refrigeration and air-conditioning applications. Using a scroll compressor in reverse as an expander can reduce the investment cost of low-capacity ORC power plants. In this study 2 scroll compressors that are available in the automotive air-conditioning market of Thailand were modified and used as the expander of a 1 kW ORC power plant. The performances of these 2 scrolls were compared and the plant performance was investigated. A heat source temperature from 100°C to 150°C was supplied to the plant. It was found that the gross power is higher by 18-35% for the larger expander (110 cc/rev) than for the smaller expander (85.7 cc/rev). The larger one provides the isentropic efficiency of 37-76% and the gross power of 806-1926 W. In addition the effects of check valve installation were examined and compared with those of the tests without check valve installation. It was revealed that the isentropic efficiency increases by 18% while the gross power decreases by 4-22% when the check valve was installed.