The objective of this research was to explore factors affecting the selection of property plant and equipment revaluation influencing discretionary accruals of listed companies in real estate and construction sector in Stock Exchange of Thailand during the period of 2011 - 2013. Data were collected from 294 samples and analyzed by logistic regression analysis and t-test in order to test the hypothesis. The results revealed that debt and property investment ratios affected the selection of revaluation accounting policies. Furthermore the research revealed that sample firms selecting property plant and equipment revaluation had significantly higher discretionary accruals than those firms who applied cost method at 0.05 significant level of statistics.

Nowadays Eye Tracking Technology is one main challenge for developers of new human-computer interface. This technology provides a more natural way of interacting with a computer system by user’s eye. Now commercially available systems exist; however they are not widely used because of expensiveness. This paper describes a tutorial that shows step by step how to build a low-cost eye tracker using eyeglass setup. The glasses are designed to work with video-oculography technique (VOG) in the infrared spectrum. The key features of the eye is a center of the pupil. The gaze point of users are estimated based on order polynomial regression (linear quadratic and cubic). This research conducted an experiment with 30 participants tested eye-gaze calibration. Consequently the experimental results showed that eye-gaze can be estimated in real-time while the cubic function can be accurate eye-gaze position more than the other function.

Objectives of this research were 1) to study the environment of coopertive education program of the Faculty of Science and Technology Rajamangala University of Technology Phra Nakorn and 2) to study the achievement of this cooperative education program towards the development of graduates competency in the first semester of academic year 2013. Three sampling groups were from educational institutes enterprises and students. The number was 240 in total. Tools used in the research was a questionnaire opened and closed form number 4 sets were 1) questionnaire for coordinator or cooperative education officer advisor and lecturers 2) questionnaire for the executives coordinators or heads of human resources 3) questionnaire for employees consultant 4) questionnaire for cooperative education students. Performance analysis of cooperative education in the part of educational standard and the operation of science and technology using the content analysis method to comparing their content to the standard of Thai Association for Cooperative Education. To study satisfaction by using application program for statistical analysis such as frequency percentage mean standard deviation of mean values and descriptive discussion. The overall findings form this study showed that every relevant had high satisfaction with the management of the Cooperative Education Program of the Faculty of Science and Technology Rajamangala University of Technology Phra Nakorn.

Nutritive values moringa leaves meal were evaluated and compared with luecaena leaves meal which has similar chemical compositions in order to use moringa leaves meal as broiler chicken feed ingredient. Thirty 3-week old chickens were divided into 3 groups of 10 birds (5 males 5 females) each. Each chicken was randomly fed with experimental diet that was composed with cassava powder (for endogenous nitrogen analysis) powdered moringa Leaves meal and powdered luecaena Leaves meal. The chickens were raised individually in metabolic cage where feed and water were provided ad libitum and both feed intake and feces weight were recorded. Experimental diets and excreta were sampled and subjected to proximate analysis for chemical compositions and gross energy. T-test comparison was used for statistical analysis. Results indicated that nutrients utilization of moringa Leaves meal (utilization percentage of dry matter organic matter protein crude fiber nitrogen free extract energy and metabolizable energy) were higher than those of luecaena Leaves meal (P<0.01). However there was no statistical difference (P>0.05) between moringa Leaves meal and luecaena Leaves meal in utilization percentage of ether extract. Moreover usable energy of moringa leaves meal was also higher than that of luecaena leaves meal (p<0.01). Therefore moringa Leaves meal could be one of potential feedstuffs for use in broiler diet production.

This study evaluated the genetic diversity of two natural populations of Neolissochilus stracheyi in Nan River watershed Amphoe Bokluea (BK) and Amphoe Mae Jarim (MJ). We analyzed microsatellite markers originally developed for Tor tambroides (Nguten et al. 2009). Three out of five microsatellite loci analyzed were polymorphic . Genetic variation within BK and MJ populations were not different. The number of allele per locus and allelic richness averaged over three loci was 2.33 and 2.67 for BK and MJ respectively. Observed heterozygosity value was 0.50 and 0.56 and the average expected heterozygosity was 0.41 and 0.53 for BK and MJ respectively. In addition the two populations were genetically distinct (P<0.05) and geographic isolation of two locations may explain this genetic pattern.