The purpose of the study on the association between factors affecting environmental information disclosure quality of listed companies in the Stock Exchange of Thailand was to investigate factors which posed impacts on the listed companies in Thailand Stock Exchange using the information from 2007 to 2011. The data applied Multiple Regression Analysis to test the relationship between the dependent variable environmental information disclosure quality and independent variable which included the ability to compete the ability to make profits business liquidity operation period business industry and business size as control variables. The result showed that the ability to compete was significantly related to the quality of the environmental information disclosure. This means that the higher competition the more environmental information disclosure. Regarding the other variables such as the ability to make profits business liquidity and operation period did significantly not relate to the environmental information disclosure quality. Moreover business size had significant positive association with the quality of the environmental information disclosure which means that bigger businesses are more capable to reveal their environmental information than the smaller ones. The information disclosure qualities in terms of resources legalization and sustainability were reported more highly than others. However the companies producing industrial products disclosed their companies’ policies more while service industries revealed more about their accounting and financial information which related to the environment.

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.

The purpose of the study was to scrutinize patterns and levels of environmental accounting disclosure of listed companies in eight industries in the Stock Exchange of Thailand. The research applied documentary research methodology and descriptive statistics including percentage distribution and Correlation analysis using Chi – Square at Statistical significance at the 0.05 level. The results of the study showed that five among eight industries including agro- and food industry consumer goods industry industrial goods industry real estate and construction industry and resources industry disclosed their environmental accountings at level 2; specific but not quantitatively measurable. However each company paid the highest attention to the environmental management systems because of its prominent requirements. As for the other three industries which were finance industry service industry and technology industry disclosed their environmental accountings at level 0; no environmental accountings disclosure since they paid limited interest to the environmental accounting during 2009 and 2012. In terms of the relationship between the entrepreneur and the environmental accounting disclosure it was found that the entrepreneur’s five aspects such as the business operational period paid paid-up registered capital total assets total liabilities and total revenues were significantly related at the disclosed level of 0-3.

Admittedly a disc brake plays an important role in the auto part industry since it concerns directly with safety. Therefore the wide range of disc brake has been designed in order to develop its heat ventilation. Thus this project has designed a back-vented brake disc which is difference the current one (front-vented) and tried to create the test to find out the temperature diffusion of the disc brake with the hope to evaluate the coefficient of the heat convection varied by the temperature changing in both kinds of brakes under the forced heat convection in the steady condition. However the steady heat conduction and radiation value will not be counted because it is insignificant. The JASO C406: 2000 Standard is adopted as a guideline in the test. The outcome coefficient of heat conduction will be used in the simulation via the Finite Element Method (FEM) in order to study the temperature diffusion and heat ventilation of both kinds of brakes at each temperature level. Consequently the experimental work reveals then the heat convection coefficients of both kinds are unidirectional. The heat convection coefficient of the front-vented disc brake is 4.40 % in average higher than that of the back-vented disc brake. From the simulation the front-vented disc brake can ventilate the heat better than the back-vented disc brake at 3.02 % in average. It can be summarized that the front-vented disc brake has more temperature difference than the back-vented disc brake. Hence the front-vented disc brake likely gets more stress from the temperature than the back-vented disc brake and might be damaged during the operation more than the another type. Therefore this is tendency that the back-vented is safer than the front-vented brake disc for usage.

The image enhancement process of a digital image is a part of digital signal processing which it plays an important role in some industrial segments for instance object classification or bio-identification satellite exploration or aerial images robot vision cancer treatment etc. These image applications are necessary to consume many resources in physical hardware and computer programming including the intelligent algorithm development of complexly advanced processing in order to enhance digital images – as well as be easy to analyse by humans. This research is aimed to present on Contrast Enhancement using Bi-Histogram Equalization via Two Dimensional Discrete Wavelet Transform (BHE2DWT) in order to compose the coefficient wavelet from other signals. At the end of the process information on the approximation band from DWT will be divided into two sub-histograms and then histograms will be independently equalized. After that resulting histograms will be decomposed by IDWT. Resulting images will be not only more displaying in high contrast than their original images but also preserve the absolute mean brightness error (AMBE) to close their original images.