The purpose of this study was to investigate the influence work performance and organizational commitment affecting the resignation of a public bank support in Bangkok. This is survey research was quantitative which its samples consisted of 310 support staff of a public bank in Bangkok responding to the questionnaire as a research tool. Frequency percentage means standard deviation and Multiple Regression Analysis was applied to achieve 0.05 significance level. The research revealed that the majority of the population was male aged 31-40 years old working as employees and had the average monthly income less than or equal to 15000 baht. They had been working with the bank less than 3 years. Largely the analysis of their work performance and organizational commitment as well as the resignation of the employees was at a high level. The hypothesis test showed that the performance factor did not influence the resignation trend of the support staff of a public bank in Bangkok. In addition their organizational commitment influenced the resignation tendency of a public bank in Bangkok.

This study was aimed to 1) explore opinions on organizational culture 2) compare job satisfaction 3) compare the influence of organizational culture on job satisfaction of support personnel at Rajamangala University of Technology Phra Nakhon. This is quantitative research which its sample was 209 support staff at Rajamangala University of Technology Phra Nakhon obtained through proportional stratified random sampling. The data were collected by questionnaire and analyzed by frequency percentage mean standard deviation t-test F-test and Pearson product moment correlation coefficient. The research revealed as follows. 1 ) Rajamangala University of Technology Phra Nakhon support staffs highly demonstrated opinions on organizational culture and were highly satisfied with their work. 2 ) Rajamangala University of Technology Phra Nakhon support staffs’ work satisfaction with different genders and salary base levels were 0.05 statically different. 3) The satisfaction of Rajamangala University of Technology Phra Nakhon support staffs were 0.05 statically satisfied with 1) success aspect 2) personal aspect 3) self - actualization aspect had the overall satisfaction at the 0.05 level of significance. As for the organizational culture related to affiliation did not influence the satisfaction of the support personnel at Rajamangala University of Technology Phra Nakhon.

This research aims to study 1) factors affecting on operational efficiency; and 2) factors affecting on accounting professional success. The samples of this study consists of 260 accountants which has experience in accounting performance at least one year. The research instrument was a questionnaire which development by using IOC technique and already test content and construct validity including reliability. Data analysis employed descriptive statistic such as frequency percentage mean and standard deviation including Pearson correlation and multiple regression analysis. The results of this article found that most accountants believe that mean of the level of operational efficiency = 4.07 (S.D. = 0.460) and mean of the level of accounting profession success = 3.95 (S.D. = 0.530) both of them were quite well in Thailand 4.0. The result also show that level of professional accountant competencies compliance with the code of ethics profession and professional judgment have positive significant on operational efficiency at the significant level α < 0.01 while operational efficiency the level of professional accountant competencies efficiency of internal control system and professional judgment have positive significant on the level of accounting profession success at the significant level α < 0.01. These results also explained that both of the level of professional accountant competencies and professional judgment have both direct andindirect effect on the level of accounting profession success through operational efficiency with the significant level α < 0.01. Additionally control variable -- work position also has positive significant on both the level of professional accountant competencies and the level of accounting professional success at the significant level α < 0.05.

The purpose of this study was to investigate the influence of job satisfaction concerning the work performance of Ayudhya Capital Auto Lease Public Company Limited (Krungsri Auto) employees after the merger. The sample consisted of 2468 employees of Ayudhya Capital Auto Lease Public Company Limited (Krungsri Auto Personnel Department 2016). According to Krejcie and Morgan (1970) the samples used in the study were 331 who were asked to provide data through a questionnaire developed by the researcher. Its reliability regarding the Alpha value was .939 and the analysis of the respondents’ data frequency and percentage mean and standard deviation were applied. The analysis of data on the job satisfaction and Krungsri Auto employees’ performance relied on the inferential statistics while the hypothesis was tested by using multiple regression analysis and the results were as follows. The analysis of general education data of the population showed that most respondents were females between 31-40 years old with bachelors’ degrees and were in the entry-level positions for 1-5 years earning 15000 – 30000 Baht. It was found that Krungsri Auto employees’ the work motivation in the overall staff was very high. The highest was the aspect of the work characteristics followed by work success work responsibility work atmosphere salary and welfare and good governance which were all in high levels. However the acceptance aspect was in the moderate level. As for Krungsri Auto employees’ job satisfaction it was found that the satisfaction of employees in terms of the career security work atmosphere good governance salary and welfare were at high level. The job satisfaction on the policy and administration (X6) leadership (X11) opportunities and advancement (X4) relationships with colleagues (X8) and personnel acceptance (X5) could be written as raw score (B) and standard score (Bata) of the multiple regression equation used to predict the satisfaction of the personnel performance that influences the performance of the employees. After the merger Bank of Ayudhya was selected by using the predictive equation as the following raw score. = (Y) 1.138+.201 (X6)+.155 (X11)+.106 (X4)+.142 (X8) + .087 (X5) Suggestions for further research are as follows. 1. Executives should have a clear salary management policy adequate to ensure a stable working atmosphere and organizational commitment. 2. The organization should foster the motivation for better work performance. 3. The organization should ensure the employees’ confidence that after the business merging the employees will also have the same work stability recognized good working conditions and appropriate welfare for the performance.

The objectives of this research were to study the cost structure of rice cultivation with the activity-based costing method and to compare the cost structure of rice cultivation with the activity-based costing method in Chaiyaphum Province. The sample of this research was 50 rice farmers in Ban Khwao District and 50 rice farmers in Khon Sawan District. A questionnaire was used to collect data. Data were analyzed using descriptive statistics including percentage average standard deviation and t-test dependent samples. The results of this study showed that the cost structure of rice cultivation using the activity-based costing system method in Chaiyaphum province consisted of direct material cost direct labor cost and production cost. The direct material cost structure of Ban Khwao district was 232945 baht meanwhile the direct material cost structure of Khon Sawan district was 167850 baht. The direct labor cost of Ban Khwao district was 503600 baht meanwhile direct labor cost of Khon Sawan district was 473250 baht. The production cost of Ban Khwao district was 122610 baht meanwhile the production cost of Khon Sawan district was 121320 baht. The comparison of cost structure of rice cultivation with the activity-based costing method of Chaiyaphum Province showed that total cost of Ban Khwao district was 861605 baht meanwhile total cost of Khon Sawan district was 764970 baht. This implied that total cost of Ban Khwao district was higher than that of Khon Sawan district.