The development method to sustainable and growth of community enterprises is a qualitative study. This aims to professional development model to community enterprise. This is done by collecting data by dept interview observation and analysis. By the result found that the government organization supported to subsidies capital and equipments but operating by private-owned enterprises. Problems concerning marketing weakness unable to expand the market. This weakness resulted in a slow pace of development of community enterprises and a high possibility of dissolution but are still operating in form of OTOP. Important characteristics of community enterprises that were able to expand business included strong leadership sacrificing being accepted among members continual progress and good governance should give emphasis to local market by making products which are accepted by local people and have community enterprise network.

The purposes of this research were to study the characteristics attitudes behavior and the needs of foreign tourists towards the hospitality of Chiang Rai people. The result found that most of foreign tourists were male ages 45 married and with Bachelor’s Degree. Their yearly income was upper 45001 US dollars. The objective of traveling was for pleasure. They got tourist information from others media : friends information display boards and tourist agencies. The overall attitudes of foriengner towards the hospitality of Chaing Rai people are at high level : Frendship accommodations migration convenience foods and restaurants safety tour and guide services transportation convenience public utilities and information services respectively. Most of them came to this province for the first time with their families and friends. They were most interested in natural sightseeing. They liked to stay in hotels and guess houses. They tend to come back and will recommend to others about Chiang Rai. They need a good hospitality signs for giving direction in English Officials safety staying in city with good location tourist information displays tourist assistance center officials for taking care of tourists with good skills of foreign languages providers polite speaking and guides are not exploited being honest.

The objectives of this research were 1) study about educational achievement in financial ratio of undergraduate of Sripatum University by cooperative learning: numbered heads together. 2) compare the learning achievement in financial ratio being taught by cooperative learning: numbered heads together technique and the Traditional teaching method . The population used in the research was 80 students that enrolled in business finance on semester 1/2012. The population was divided into a control group and an experimental group. Each group contained 40 students. For data analysis mean standard deviation t-test were used. The research finding indicated that the learning achievements of students using the cooperative learning : numbered heads together technique and the traditional teaching method were at variance with statistical significance at the level of .05 whereas the learning achievement of students of the experimental group treated by cooperative learning: numbered heads together was found higher than the experimental group treated by the traditional teaching method.

The objectives of this research are to analyze the relationship between securities price and the efficiency of the account receivable management and to study the model of improving the efficiency of the account receivable management of the agricultural business group in the Stock Exchange of Thailand. The number of data which had been used in this research was 16 random companies of all 22 companies from the listed companies in the Stock Exchange of Thailand agricultural business group by using purposive sampling method. The researcher used both quantitative and descriptive analysis method by bringing the quantitative data analysis from 2006-2010 to descriptive analyzing which had compared between the selling revenue account receivable value allowance for doubtful bad debt account receivable turnover average collection period book value per share primary earnings per share and securities price. The results of analyzing are changing in the account receivable of Chiangmai Frozen Foods Pcl. Lee Pattana Pcl.; changing in the bad debt of Pak Food Pcl.; changing in the average collection period of Thai Rubber Latex Corporation (Thailand) Pcl. Pak Food Pcl.; changing in the book value per share of Pak Food Pcl. Kiang Huat Sea Gull Trading Frozen Food Asian Seafoods Pcl. Asian Seafoods Pcl.; changing in the primary earnings per share of Thai Rubber Latex Corporation (Thailand) Pcl. Thai Luxe Enterprise Pcl. Lee Pattana Pcl. and Kiang Huat Sea Gull Trading Frozen Food Asian Seafoods had related to securities price per share.

This study aimed to compare the differences of satisfaction between teachers and graduates in each faculty with stores to service position robe and academic robe which researcher was commissioned by the University for designing a position robe and academic robe. The sample used in this study was faculty / staff of 157 people and 143 graduate students using questionnaires as a tool for data collection. The statistics used in data analysis were percentage mean standard deviation. One-way analysis of variance and the difference is paired with Scheffe.The results showed that Most respondents in the status faculty / staff and a male. Range 31-35 years younger. The analysis compared the difference of satisfaction towards the service stores position robe and academic robe by position as Faculty / Staff and graduate were satisfied with the difference statistically significant at .05 with 11 items. Graduate satisfaction than faculty / staff with 8 items including: The exquisite tailoring. Stitches used sewing machine. Seam stitching successfully the quality of fabric mesh frieze with four branches prominently reasonable price size robe with the appropriate body and overall quality of the robe. For the other three sides by the faculty / staff satisfaction than graduates include the ease of glove management of the store and an overview of services tailor-robe. Teachers and graduates in each faculty satisfaction did not differ statistically significant at the .05 level. The results mentioned above are used to design and improve the design position robe and academic robe and to lead to tailor-made robe in the next year.