This research aim to study disclosure of accounting comply with TFRS were collected from Factors affecting disclosure of accounting comply with TFRS : Case Study the listed Companies in the Energy and Utilities Section in stock exchange of Thailand. The data 24 companies by using annual Financial Statement and Notes to Financial Statements. From 2009-2013 fiscal year. Statistical tools use for analyzing is multiple regression analysis at 0.001 and 0.05 significant level. The results Found that company size capital structure and year of changing to Financial Reporting Standards. Correlated with the level of disclosure at the 0.01 significant level. Furthermore The size of the audit firm correlated with the level of disclosure at the 0.05 significant level. The results suggested that the Changes from accounting standards to financial reporting required to disclose more information.

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.

This study examines Thailands domestic and export market situation with regard to rubber smoked sheet no.3 (RSS3). Time series analysis is used to estimate trends in order to forecast the export of RSS3 during January 2557 – December 2561 using monthly data from 2542 – 2556. The results show that export volume of RSS3 is likely to increase every year in the same month. The volume of exports in December in every year is the most abundant. However as the volume of product increases every year the rubber price keeps falling. As a result farmers and entrepreneurs would benefit from government expansion of the market by the establishment of a domestic industry as an alternative support for output rather than sole reliance on export.

The objectives of this research are to study about character factors of entrepreneur which influence to using of marketing strategy via online channel and to study about the importance of marketing strategy factors. This study also explains the relationship between internal and external factors and the using of marketing strategy. This study collects data from 337 online questionnaires and then analyzed data with ANOVA statistic and Pearson’s Correlation. The findings reveal that factors about characteristic of entrepreneur e.g. time of operating monthly average revenues type of business amount of capital and amount of employees influence to using of marketing strategy. The entrepreneurs consider internal factors e.g. suppliers customers competitors and delivery as an important level which affect to business. The external factors such as economics political and legal system cultures and social and technology are also important. The internal factors are highly correlated to using of marketing strategy. Moreover the external factors are correlated to using of marketing strategy at moderate level. This findings suggest that entrepreneurs pay attention only to deliver products to customer on time to give them with the most satisfactory. In additional entrepreneurs should pay more attention to get on time delivery from suppliers by following supply chain management concept which entrepreneur must keep long term relationship with suppliers in order to get maximize profit.