Increasing concentrations of CO2 in the atmosphere is causing severe environmental destruction to the earth. Bio-sequestration of CO2 is a promising way to completely sequester CO2 by converting it into biomass by way of photosynthesis. The current research focused on biomass productivity and CO2 sequestration efficiency using microalgae. The experiment choose Spirulina sp. RMUTL by cultivating in working volume 8 liters bioreactor with zarrouks medium for 24-hrs with light nature and aeration air. The CO2 (100%) was flushed into the medium with a flow rate were 0.01 0.02 and 0.03 vvm respectively. The period of all experiments were 30 days. The results showed that the maximum specific growth rate OD560 algae biomass productivity efficiency of CO2 reduction CO2 fixation rate and carbon loading rate were 0.35±0.01 d-1 0.85±0.00 600.00±10.00 mg.L-1 96.83±0.76% 1 128.00±18.80 mg.L-1.d-1 and 2 0 . 4 1 ±0 . 2 6 g. d-1 with 0.01 vvm CO2 flow rate. The average CO2 sequestration over 30 days were 3.15.±0.03 3.11.±0.02 and 3.07.±0.07% in 0.01 0.02 and 0.03 vvm CO2 flow rate respectively.

The objective of this research to investigate Effect of Accounting Information System Efficiency in Thailand 4.0 on Sustainable Financial Report Quality . Data was collected from 202 accounting director in Thailand. The quantitative approach was applied by using questionnaire in data collection. Descriptive and inference statistics were used: percentage mean standard deviation Pearson correlation and multiply regression analysis. The results presented demographic characteristics of respondents were male aged between 41–50 years old had higher than bachelor’s degree. They marital status was mostly single closed to married. Most participants had work experience in audit filed more than 15 years and earned auditing revenue per month more than 90000 Baht in average. In addition the companies of most accounting director who answered the questionnaire had more capital 1000000000 baht earn more than 150000000 baht per year and most of whom have received awards of 148 people representing 73.30 percent The findings revealed that the accounting director as a whole at the highest level. When each aspect was considered found to be at the highest level were the internal control in accounting information systems efficiency of accounting information system accountant competencies and support of the management. The findings indicate that the internal control in accounting information systems efficiency of accounting information system and accountant competencies have a positive influence on sustainable financial report quality which were statistically significant at 0.05.

This research aimed to study the personal factors operation and effectiveness of the lunch management project in Central Special Education Center Bangkok. The comparison of the effectiveness of the lunch was based on respondents’ individual factors this study proposed guidelines for optimizing the lunch arrangements. The research group consisted of 215 parents administrators and persons in charge of lunch management of which 164 samples were divided into 140 parents and 24 administrators and responsible persons for the lunch. The research instrument was a survey questionnaire. Data were analyzed statistically by using frequency percentage mean standard deviation and one-way analysis of variance. The results of the study indicated that this sample of parents was predominantly female aged between 31 to 40 years holding a lower bachelors’ degree and having a maximum income of 10000 baht. Overall the operations of the lunch project were performed at a high level. It appeared that the raw materials had the most average followed by administration management. The personnel aspect was the least. Moreover parents’ perception towards the effectiveness of the lunch project were high. Considering each aspect ordered from the highest to the least they respectively included quantity type quality of lunch safety and health administration and favorite luncheon menus. The comparison of the effectiveness of lunch project management and the perception of parents classified by their personal factors revealed that there was a significant difference at 0.05. The found guidelines for increasing the effectiveness of the lunch projects were to provide quality food ingredients the variety of tasty and nutritious dishes and five food groups. Moreover recruited dietitians were required to cook clean disease-free and healthy food by either frying steaming boiling or grilling the food. As a result of fully utilizing nutrients students would stay fit and healthy.

This research aimed to study the relationship between financial ratios of operating efficiency and profitability of listed companies on the Stock Exchange of Thailand. Data was collected from the financial statements of the real estate and construction groups from 2015 to 2019. The data were analyzed using descriptive statistics such as frequency percentage mean and standard deviation. The inferential statistics were Pearsons Correlation Coefficient and Multiple Regression Analysis. The results of the study found that 1. operating cash flow activities positively correlated with the return on asset 2. the debt to asset ratio was negatively correlated with the gross profit margin net profit margin return on asset and return on equity 3. average collection period was negatively correlated with the gross profit margin and net profit margin 4. inventory turnover had a negative correlation with the return on asset 5. the total asset turnover was positively correlated with the net profit margin return on asset and return on equity with the statistical significance at a level of 0.05.

The purpose of this research was to improve the efficiency of solar cell modules by cooling with heat pipes. The test set consisted of three 80 watt solar modules that were made of mono-crystalline. The first module did not install heat pipes while the second module installed heat pipes using ethanol as the working fluid and the third module installed heat pipes using R-11 as working fluid. Solar radiation intensity electrical energy produced by the solar modules and temperature of the solar modules were recorded. The results showed that the average temperature of the first solar cell module was 52.9oC and the case of not install heat pipes on module. For the units with heat pipes it was found that unit with ethanol heat pipe had an average temperature of 50.7oC and efficiency at 10.2% whereas the unit using R-11 heat pipe had an average temperature at 49.2oC and efficiency at 11.8% From the experiments it was concluded that the installation of heat pipes could increase the efficiency of solar cell mokules.