This research has studied the treatment of municipal wastewater with shoe soles as a supporting media for Sequencing Batch Reactor. The objectives of this research were the conditions to for optimize growing Photosynthetic Bacteria (PSB) and understand the treatment efficiencies of municipal wastewater treatment with PSB in Sequencing Batch Reactor (SBR). Three types of shoe soles were applied in this research composed of rubber shoe soles neoprene and EVA and the control without shoe soles. The experimental factors included the essential parameters such as BOD COD SS MLSS MLVSS Phosphorus and Ammonia-Nitrogen. F/M Ratio was adjusted at 0.13 and hydraulic retention time (HRT) was at 5 days. The results indicated that the removal efficiencies of SBR with rubber shoe soles in terms of BOD COD SS phosphorus and ammonia-nitrogen were 87% 80% 94% 53% and 68% respectively. The removal efficiencies of SBR with Neoprene shoe soles in terms of BOD COD SS Phosphorus and Ammonia-Nitrogen were 89% 81% 95% 20% and 73%. The removal efficiencies of SBR with EVA shoe soles in terms of BOD COD SS phosphorus and ammonia-nitrogen were 91% 86% 95% 56% and 74%. The removal efficiencies of SBR without shoe soles in terms of BOD COD SS phosphorus and ammonia-nitrogen were 84% 79% 93% 86% and 67% respectively. The treated wastewater was rather clear low content of suspended solids and no malodor. From overall results the treatment of municipal wastewater by anaerobic sequencing batch reactor with different types of shoe soles was not significant for wastewater treatment efficiencies by anaerobic with any 3 types among of shoes soles can be efficiently applied for municipal wastewater treatment.

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 purpose of this study was to investigate instructional management of general education in Rajamangala University of Technology Phra Nakhon according to Thai Qualification Framework for Higher Education. The research samples were 364 students enrolling in general education courses in the second semester of the academic year 2014. The research tool was questionnaire. The data were analyzed by frequency percentage mean and standard deviation. It was found that overall students’ opinions on the general education content according to Thai Qualification Framework for Higher Education are at the high level and within each aspect the students’ opinions towards interpersonal skills and responsibility are at the highest level (x ̅ = 3.81) moral and ethical behavior followed by (x ̅ = 3.79) knowledge (x ̅ = 3.72) cognitive skills (x ̅ = 3.62) and mathematical analysis skills communication skills and information technology application skills (x ̅ = 3.52) respectively.