The purpose of this research were 1) to study the behavior of using the LINE application 2) to study the level of perceived features of the LINE application attitudes and social influence on the use of the LINE application the use of LINE application for learning communication and 3) to analysis of factors related to utilization of Line application for students’ learning communication of Rajamangala University of Technology Phra Nakhon. The quantitative approaches were applied by using questionnaire for data collection. The research samples were 380 students of Rajamangala University of Technology Phra Nakhon. Descriptive and inference statistics were used; arithmetic mean standard deviation and pearson correlation. The finding found that the most of the students’ use of LINE application had more than 5 years of experience the purpose of using it to chat with friends in the class the average duration of use each time less than 30 minutes the number of applications on average 6-10 times a day and mostly used on smartphones. The students expressed their views of the perceived factors of LINE application attitude social influence on the use of LINE and the use of LINE for the communication of students’ learning at a high level. All three factors were related to utilization of Line application for students’ learning communication in the medium level and they were in the same direction.

This research aims to study on the cost of rice planting in the central region of Thailand at Ban Nong Ya Sai District and Bang Pla Ma District Suphanburi Province. The data was collected using questionnaires. The statistics used for data analysis were Percentage Mean and Standard Deviation and the dependent t-test. The research found that the respondents were mostly male and 46-56 years old and over 20 years of rice planting experiences and completed a secondary school level. Most of them are the land’s owner. The average cost of rice planting at Ban Nong Ya Sai District and Bang Pla Ma District by using Dependent t-test statistics. It was found that the cost of rice planting using the Activity Base Costing of Ban Nong Ya Sai Sung District is higher than Bang Pla Ma District which had a statistical significance of .05.

The research on the development of accounting systems to increase the efficiency in preparing financial reports of community enterprises was aimed to explore general conditions and problems of financial reporting that leads to the development of an accounting system model as well as its efficiency of the model as a tool for preparing financial reports. The research tools include the questionnaire looking into general conditions and problems in preparing financial reports opinions on the accounting system development and the efficiency of the accounting system model either before or after the accounting system model development. The statistics used for the analysis include frequency percentage mean and standard deviation. The sample group used in this research was community enterprises located in Bangkok. The results of the research revealed general conditions for preparing financial reports with the highest score concerning the opinion on the accounting system proposing that this could assist in the preparation of financial reports to be more accurate and reliable. The ability to learn and prepare financial reports with accuracy and completion is the essence of the application of the financial reports of community enterprises beneficial for the community enterprises. Regarding financial reporting problems it was found that the problems with the highest level of the personnel opinion regarding knowledge and understanding of financial reporting preparation. The methods for preparing financial reports relating to accurate and complete accounting records are related to the collection of accounting documents to support accounting records. As for the tools used in the work related ready-made accounting software for accounting records was applied. According to the data analysis results on general conditions and problems in preparing financial reports the researcher then established an accounting system model and tested the system application consisting the accounting system payment accounting system production cost accounting system and the dividend payment and accounting system for community enterprise members. It was found that the score level of the users’ opinion was at the highest level. The respondents were satisfied with the overall establishment of the community enterprise accounting system. Moreover the accounting system helps access the performance of community enterprises and the accounting systems that are suitable for the community. Previously the efficiency of the accounting system prior to the model application needs to be easy to understand with complete collection accounting complicated documents and correct use of recording methods of the accounts according to the accounting system format as well as the ability to prepare financial reports (statements of financial position and income). However those procedures were less effective compared to the accounting system model applied after. It was found that the type of accounting book required was not complicated more effective and accurate with the recording method used according to the form of the accounting system. The capability of its collection of complete accounting documents to prepare financial reports (statements of financial position and income statements) are more correct and complete; and the order of the accounting system is easy to understand and very effective.

This research is about the management of innovation and wisdom: transitions of community financial institutions in the lower central region. The objective is to study solutions to financial problems for members of financial institutions by recommending the knowledge of the _risk of incomes knowledge of credits arising from financial corporation loans and analyses of financial security conditions. It studies the process of hedging the income risks against the returns from credit or loan services. This is to be guidelines for developing and solving the financial problems of financial institutions in line with the lifestyle of financial organization members in the lower central region; Phetchaburi Kanchanaburi and Ratchaburi provinces. This research is mixed methods; both quantitative and qualitative. Quantitative data includes descriptive statistics to describe the status of household members in the lower central region classified by the nature of the information in terms of economy society households and infrastructure conditions. The total value percentage and mean are analyzed by logistic regression to determine the relationship of the variables. Qualitative data come from interview methods and focus groups as well as applications of participatory action research. The research results showed that: 1.The majority of the farmers was female (63.7 percent) and were in the age range of 51-55 years old (38.8%). There were farmers with marriage-marital status (55.3%) secondary-school-level education (34.25%)1-3 household members (51.2%) farmers with incomes ranging from 10001 -20000 baht (39%) and farmers with expenses from 5001 - 10000 baht (28.7%). There were the need to increase knowledge of risks from training. Knowledge of financial transactions showed that farmers have the need for training (78.8%) and the need of training about proper financial planning showed that farmers have 100 percent of training needs. 2.The causes of indebtedness for the farmers in the lower central region include new debts to repay existing debts (21.4%) housing debts (20.8%) consumption debts (19.6%) childrens education loans (18.8%) investment in agriculture (17.1 %) the impulse side of access to government policies (2.3%) as well as health problems. Most farmers who have debts from borrowing often encounter failures from borrowing to invest in agriculture. They lack professional knowledge lack financial disciplines among farmers such as borrowing to repay old debts causing insufficient funds for investment lack of planning for future savings and of accounting for income and expenses. Problem-solving suggestions: It is very important to educate the households as a partner of cooperation. Education about the financial risks will lead to the hedging process to be consistent with the way of life of the community leading to concrete actions and to development throughout the course. This also includes the ability to improve and modify operations to be successful during operational processes as well as development processes ranging from thinking decision-making planning its implementation and evaluation. Hedging against debt risks is essential for members to be educated. In financial management risk analysis is related to financial obligations. Financial knowledge will bring benefits to the public and will strengthen financial management capabilities leading to an increase of incomes. The learning process through practice has the following important steps of operational processes and practices. 1. Planning. It is a participatory process between the researchers and the target groups to solve financial problems as well as hedging financial risks of the target groups. It starts with a suNey of current conditions an exploration of the problems of the targets and data analyses as the main mechanism for participation. It also includes the process of using tools for recording incomes and expenses and the analyses of those data for solving problems at the household levels. 2. Making-it-real practice. It is about the method of credit analysis to implement the plan and about its improvement. It uses data from recording incomes and expenses of members. 3. Conclusion and reflection. It is the 3rd stage component of learning from practice to solving financial problems. It works through learning activities with the method of training-based education as well as the follow-up and evaluation of results leading to support the processes for the prevention of financial and debt problems. Especially providing knowledge on the recording of incomes expenditure savings risk management and personal finance management are needed to take into consideration in terms of their importance. 4. Exchange of knowledge. There are activities such as summarizing lessons and exchanging knowledge continuously. This is considered as an important element that will lead to the integrated solutions of the debt problems. It is the consequence of having the opportunity to summarize lessons on their own and then yielding personal development.

This research analyzes the parameters affecting the penetrating resistance of shells on the armor surface by the finite element method. In this study the results were compared with real bulletproof armor firing tests and finite element simulations. modeling of bulletproof and bulletproof armor using Solid Works program. Creating and simulating armor firing pattern using ANSYS Explicit Dynamic program. damage test is based on National Institute of Justice (NIJ) level 3 standards with bullets the material of the ammunition is 7.62 mm tungsten carbide (WC). there are two types of bulletproof armor used in this simulation 1) SKD11 2) Aluminum AL7075. The simulations is into 1 category Simulation of stacked armor plates. The sizes of the armor plates are 6 8 and 10 mm and the angles of firing of bulletproof armor are 0 30 and 45 degrees. result of this simulation armor thickness and firing angle are factors of penetration resistance.