This research aims to study the relationship between profitability which included gross margin operating margin net profit margin return on assets return on equity and earnings per share and price to earnings ratio and dividend yield. The data were collected from financial statements and the annual reports of the companies listed on the Stock Exchange of Thailand (SET100). The top three companies selected should yield a maximum registered capital of each business category from the 1st January to the 31st of December during 2012 and 2015. 20 companies were chosen. The statistics used in the data analysis were descriptive and analyzed by arithmetic mean maximum minimum Standard Deviation and Pearson Correlation Coefficients to describe the characteristics of the collected data. The results of the study revealed that profitability gained from the gross margin operating margin net profit margin return on assets and return on equity. The earnings per share ratio were related to the price to earnings ratio and dividend yield at the reliability level of 95% and 99%.

The purposes of this research were to study attitudes towards work organizational atmosphere and relationship between attitudes towards work organizational atmosphere and work participation of the Government Lottery Office employees. The research sample consisted of 260 Government Lottery Office employees drawn from probability sampling and simple random sampling. The statistics used for data analysis were frequency percentage mean standard deviation and Pearson product moment correlation coefficient. The study results indicated that the Government Lottery Office employees’ attitude was at a high level. When considering each aspect it was found that attitude regarding work performance had the highest average value and work participation was also at high level. It was found that accepting assigned responsibilities had the highest average value. The results of the hypothesis testing revealed that in the overall the attitudes towards all aspects and the organizational atmosphere positively correlated with the Lottery Office employees’ work participation statistically significant at the 0.01 level.

This research study was aimed to investigate the readiness of Thai accountants to enter the ASEAN Economic Community in Bangkok area in order prepare the accountants and students to be ready to enter the ASEAN Economic Community and to prepare educational institutions to develop curriculum or teaching methods focusing on producing skilled accountants ready to enter the ASEAN Economic Community. The sample of this research was 450 accountants in Bangkok including accountants auditors tax auditors certified public accountants and the a limited company account manager. The questionnaire was sent to the sample and the data were analyzed by percentage mean and standard deviation; and One Way ANOVAs was applied to test the hypothesis. The results of the study showed that Thai sample accountants’ readiness to enter the ASEAN Economic Community were as follows. The first readiness was concerning the accounting skills and financial statements knowledge and understanding on the Thai accounting standards and the Thai Financial Reporting Standard with the average level of 4.85. The ability to read English was in the average of 4.78 while the ability to read and write at least one of the ASEAN languages was also in the average level of 1.31. The Information Technology skills which refer to the ability to use at least two popular accounting programs obtained an average level of 4.73 while the knowledge of Thai professional law was 4.65. The average level of knowledge of accounting profession of at least 2 countries was in an average level of 3.21 and the ability to work under the environmental and cultural conditions of ASEAN countries had an average level of 3.33 in terms of Section 3 the comparison of the rules of professional accountancy

Scholarship Website Project Faculty of Science and Technology Is a website developed to meet the needs of personnel and students. Faculty of Science and Technology to be informed of scholarship news of the university. The website will have a system that is generous to distribute information scholarships. Which will enable personnel to increase scholarship information and will provide students with information documents of the Faculty of Science and Technology scholarships. Quickly and facilitates access to news stories about scholarships at Rajamangala University of Technology Phra Nakhon The results of the scholarship website development Faculty of Science and Technology Which the website can be used within the scope specified by the manufacturer and the users of the website have overall satisfaction at a good level. With an average of 3.94. When considering each aspect it was found that Website design performance and attitude. The satisfaction is at a high level. With an average of 3.91 4.01 and 3.95 respectively. In conclusion the scholarship website Faculty of Science and Technology can be used effectively.

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.