A textual analysis of Branding Strategies and Masculine Representations of the Alcohol Online Media Promotions in Thailand is qualitative research. The scope of this research is from 1st January 2019 to 31st December 2019. The research objectives are (1) to interrogate the marketing communication forms used for the online alcohol brand promotions in Thailand and (2) to explore the themes of masculinity represented in the online alcohol brand promotions in Thailand. The purposive samplings employed in this examination are the top 3 popular alcoholic Facebook fan pages categorized by the website socialbakers.com. These are such as Chang World Singha Corporation and Meridian Brandy. In the accumulation of all three alcoholic brand followers Chang World Facebook fan pages had 1598 930 followers Singha Corporation Facebook fan pages had 941279 followers and Meridian Brandy had 103860 followers. In terms of the overall online posts found from all alcoholic brand samplings the overall result found 1038 posts 147753 Likes and 5200266 Shares online. The research result found that the product brand communication strategy is the key brand strategy using the most or around 59.92 % (n= 1038). In the detail of this the product brand communication strategy found that the Emotional Appeal strategy had been used the most around 59.67 % compared with merely 1.25 % of Rational Appeal strategy. The overall masculinere presentations found from all alcoholic online brand promotions found that there are three keythemes of ideal masculinities. These are such as (1) the Friendly men who are laidback easygoingand enjoy spending time with friends (found around 56.45%-Mostly found from Chang Brand promotions) (2) the kind middle-aged men who are successful in life love friends caring others and social responsibility (found 36.61%- mostly found from Singha Brand Promotions) and (3) the playful men who are playful funny work hard looking for rewards in life after a hard-working day (found around 6.94%-mostly found from the Meridian Brandy Brand Promotions)

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 objective of this research is to study the techniques of profit quality analysis and the consistency of the profit quality with different profit quality analysis techniques; and to compare profit sustainability between large companies and small companies of the industrial energy and utilities group and the petrochemical and chemical group. The data is collected from financial statements and data entry forms (Form 56-1) from 2012 to 2018. A total of 47 companies are analyzed using descriptive statistics including mean and standard deviation; and inferential statistics including multiple regression analysis and analysis of the average difference between 2 groups The research found that in the analysis of the profit quality consistency in all 4 methods there were only 13 companies in the energy and utilities group with consistent quality of profits accounting for 39.39%; and 20 with inconsistent results accounting for 60.61%. In the petrochemical and chemical group there was only 1 company with consistent quality in all 4 methods representing 7.14%; and 13 companies with inconsistent quality representing 92.86%. In addition when comparing the profit sustainability between large companies and small companies it was found that there was no statistical difference in profit sustainability (sig = 0.305> 0.05). When comparing the profit sustainability between energy and utilities group and the petrochemical and chemical group it was found that petrochemical and chemical companies had a higher profit sustainability than the energy and utilities group at statistical significance of 0.01 (sig = 0.009 <0.01).

This research purpose is to study the capabilities and visions that affect the accounting performance of the insurance industry in Thailand. The Sample group used in the research is the accountants who work at 80 insurance companies in Thailand. The data is collected from questionnaires. It is analyzed by using descriptive statistics including Frequency Percentage Mean and Standard Deviation and tested by Correlation coefficient and Multiple Regression Analysis. The research found that the statistically significant variables that could explain the change in accounting performance were accounting knowledge continuing education and additional expertise and accounting vision of quality accounting system respectively with the statistical significance of 0.01 and 0.05

The objective of this research is to study the companies listed on the Stock Exchange of Thailand Property and Construction Group on the relationship between corporate governance; namely the percentage of shares held by executives proportion of independent directors size of the board of directors management responsibilities of the chairman and the proportion of attendance at board meetings and 1) the operating result i.e. the return on total assets return on equity return on sales and earnings per share and 2) tax planning including the ratio of tax expenses to accounting profits before income tax and tax rate per total asset. The secondary data collected from the financial statements and the registration statement (Form 56-1) from year 2014 to 2018 in total of 71 companies is analyzed using descriptive statistics including mean and standard deviation and inferential statistics such as correlation analysis and multiple regression analysis. The research results showed that corporate governance including the shareholding percentage held by management management responsibilities of the chairman and the proportion of attendance at the Board meetings has a positive relationship with tax planning (Tax rate to total assets) with statistical significance at the level of 0.01 and 0.05. There is also a positive relationship between the operating results including the return on total assets and tax planning (Tax rate to total assets) with statistical significance of 0.01.