The purpose of this research were 1) to survey the personal factors of basketball players and 2) provide nutrition guidelines for basketball players. The samples was 100 Singha Pra Nang basketball players based on the purposive sampling method. The research instrument was an online questionnaire and computed by using frequency standard distribution percentage and mean. The calculation program estimating calories burned in a day depended on the activities used in this study. The result of the study reported that the samples were male and female players whose ages ranged from 19 to 35 years old. They were company employees and business owners. The analytical results of male players’ daily basketball practice duration showed that they practiced playing basketball 3 – 5 days per week with amount of moderate-intensity. The amount of calorie required for male depends on the body growth rate. Carbohydrate diet became necessary for the amount of high-intensity activities. Working age and elderly male players whose bodies are fully grown must pay attention to the diet behavior. They decreased their calorie intake and their basal metabolic rate went down. They should avoid strongly flavored food and choose foods they can easily chew. Female player’ basal metabolic rate and energy consumption were different from male players. Female players required foods high in iron. Working age and elderly female players should pay attention to the diet behavior. They also require minerals and vitamins founded in green vegetables and other kinds of vegetables.

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.

The purposes of this research are 1) to study the demographic characteristics and behavior in purchasing via line application and 2) to compare the level of satisfaction in purchasing via line application for an open chat consumer group Kheha Thanee 4 Village Bangkok. This study applied quantitative methods and the research instrument was an online questionnaire. The sample group of this study consisted of 306 consumers members of the open chat consumer group Kheha Thanee 4 Village Bangkok. The data were analyzed by frequency percentage mean standard deviation and the researcher tested hypothesis with T Test and One Way ANOVA. The research findings were as follows:

The research purposes were to analyze and search for wastes in the planning process and transportation of the automobile parts of a transport company in Samut Prakan using Makigami Lean and ECRS Techniques. The informants used in this study were the support staff working the planning process and automobile part transportation for the car assembly factory in the industrial estate Rayong Eastern Seaboard. Six employees from different work units took part in the in-depth interview as the research tool for the data collection. Statistics used in the data analysis including percentage and workflow analysis with related management tools. The study indicated that searching for the waste in the technical planning process with Makigami Lean and ECRS Techniques could help reduce the work time for 1060 minutes in each step.