The research objectives were aimed to scrutinize problems of quality control in accounting firms for accounting services in Nonthaburi. The samples used in this study were 105 accounting firms registered with the Department of Business Development with the business purpose was to provide accounting services in Nonthaburi province. The statistics used in data analysis were frequency distribution percentage mean standard deviation t-test and one-way ANOVA; then Least Significant Differentiation (LSD) was applied to test each pair. The results revealed that most chief accountants were 41-50 years old female with bachelors’ degrees and had more than eight years’ work experience. Most accounting firms were limited companies with the work duration period of serving 6 to 10 years with 1 to 5 employees and at least 50 customers. They had not been certified according to the announcement of the Department of Business Development. The overall problems regarding the quality control were relatively high. The highest aspect was related to ethics followed by the management responsibility within the accounting firms and work operation. Based on the hypothesis testing different ages and types of accounting had different opinions on quality control issues at 0.05 statistically significant difference; and different genders education levels experiences and work tenures number of employees number of customers and accreditation of accounting firms did not differ in terms of available opinions. ง Concerning problems regarding quality control in accounting firms employees should be promoted to enhance their knowledge and performance understand the quality assurance system of accounting firms. Also The Department of Business Development should provide trainings for accountants working for the accounting firms in order to achieve effective implementation and obtain higher potential for extra accounting quality.

The purposes of this study were to 1 ) study problems of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission in terms of supplying controlling and exterminating the inventory and 2 ) examine solutions to problems to improve of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission to operate more efficiently effectively transparently and verifiably. The research population consisted of 5 0 direct staff members working in the field of office supplies in the Office of the Teacher Civil Service and Educational Personnel Commission. The instruments used for data collection were questionnaires and statistics used for data analysis included percentage mean and standard deviation.

The purposes of research were to : 1) study basic information to allow students to practice professional skills related to Home Economics program 2) study desirable characteristics of students and 3) compare the demand level students with professional skills curriculum for the Certificate of Vocational Education in Home Economics of establishment classified by type of establishment duration of operation number of employees in establishment and the number of students practicing professional skills required. The population of this study were owner or manager passed students with Curriculum for the Certificate of Vocational Education in Home Economics 103 people. The questionnaires were used as tool for data. The statistical analysis used in data analysis by using statistical computer software for a social study were frequencies distribution percentages mean standard deviation and ANOVA. The result of this research shown that : 1) that was study basic information to allow students to practice professional skills related to Home Economics program found that establishment mostly commercial which has been in business for 5-10 years with no more than 10 employees and the establishment requires 2 students 2) that was study desirable characteristics of students found that overall the demand level students with professional skills curriculum for the Certificate of Vocational Education in Home Economics in a very high level when considering each aspect and 3) which compared the demand level students with professional skills Curriculum for the Certificate of Vocational Education in Home Economics classified by type of establishment duration of operation and number of students practicing the result were not significantly different and That were comparing them individually and individually no different statistical significantly at the .05 level.

The objective of this research was to study the optimal supersaturated temperature of palm sap powder by heating at 3 different temperatures (120 125 and 130 ºC). The initial sap contained moisture content pH and total soluble solid by 86.63% 6.84 and 15.5 ºBrix respectively. The result showed that the optimal supersaturated temperature of palm sap powder was found to be at 120 ºC. This powder had the yellow-light brown that contained L* a* and b* color value of 68.85 5.39 and 23.74 respectively. While the total soluble solid and Aw of this powder contained 84.84 ºBrix and 0.6 respectively. The sensorial evaluation was accepted in range of like moderately level (p≤0.05). The total microorganisms were 3.6x102 CFU/g and the yeast and molds were 10 CFU/g in which microbiological quality of this product was in standard of dried foods. This study pointed out that supersaturated technique can be utilized in palm sap powder production.

In a highly competitive business and information technology is used as tool to help organization management since it provides processes promoting advantages of future competition.CRM applying for better effective education management. The education management needs to be appropriate to changes of globalized economy and society. The development of system based on student life cycle principles the processes consisted of Prospect Admitted Enrolled Graduate Alumni Donor all connect with information communication technology in the educational institute with the CRM. This truly was the educational institute adding value as the production satisfactory for the customers and relations creating long-term loyalty to their school. Using Information Technology for CRM in Higher Education institute may be applied to support tasks.