The objective of this paper is to study: 1) Impact of change in TFRS for PAEs during 2014 – 2020 for annual reports of Agriculture Business and Foods from SET; 2) Level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 - 2020; and 3) Factors affecting on level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 – 2020. Data was collected from 35 firms by using Consolidated Financial Statement Annual Report by using Modified Jones Model. This research results used SPSS software for analyses Descriptive Statistics and Multiple Regression Analysis. The results showed that: 1) Almost CEO has chosen to reduce the impact of change in TFRS and report only necessary impact. They showed the only materiality of professional judgement by adjusted in the impact of unappropriated retained earnings at the beginning periods for adjusted separate entry in Change in Financial Position Statement. This result also showed that almost items during 2019 and 2020 have more impact from change in TFRS 15 TFRS 7 TFRS 9 and TAS 32; and 2) Before TFRS for PAEs have impact (published) It showed the effects of fluctuation on Discretionary Accrual (DAC). It trends to decrease in Discretionary Accrual after TFRS for PAEs have published for many years. However it showed that level of earnings quality by using DAC between 2014 – 2020 was not significant at α = 0.05 or level of significant at 95%. While the consolidated financial statements during 2014 – 2017 Agriculture Business and Foods have increasing in ROA continuously. However after situations of impact from changing TFRS in 2019 – 2020 and situation of Corona Virus 2019 have effect on the fluctuation of ROA decreasingly.; and 3) the effect of change in TFRS for PAEs and type of ownership structures and group of businesses have no impact on level of earnings quality at significant level (α =0.05). However the effect of change in TFRS for PAEs has negative impact on return on assets (ROA) at significant level (α <0.01). While type of ownership structure group of businesses and firm size have positive impact on ROA at significant level (α < 0.05)

This research was concentrated on characterized mechanical properties and adjusted compatibility of poly (lactic acid) (PLA) with thermoplastic starch (TPS) as biodegradable polymers composites. PLA was blended with TPS at the proportion of 10 20 30 50 and 70 wt% as well as 2 phr chain extender by an internal mixer at 200°C. The blended materials were then injection molded at 230°C. Tensile testing showed that as the amount of TPS increase the elongation at break tended to increase but the tensile strength and modulus tended to decrease. The morphology was investigated by scanning electron microscope. It was found that distinct phase between PLA and TPS was observed. Yet adding the chain extender clearly improved the compatibility between PLA and TPS. The blended materials were also analyzed by differential scanning calorimetry method to study thermal properties. It was found that as the amount of TPS increased the glass transition temperature (Tg) melting temperature (Tm) and cold crystallization temperature (Tcc) deceased. Additionally chain extenders did not affect thermal properties. The thermal stability of the composites decreased when increasing the amount of TPS because of the degradation of TPS in PLA. However when heated at 100ºC for 1 hr the PLA sample bent while TPS did not bend. When PLA was mixed with TPS the composite was bent according to adding TPS.

This research approach to study the development of interior wall for reduce energy consumption by air conditioning in the building. In order to be a prototype in the development of an industrial system for the export of green architecture in order to generate income for the community or entrepreneurs to bring money into the country to upgrade the industrial economy to be sustainable It is an architectural material that is compatible with the weather in Thailand. It can be used as a guideline for people interested in applying it to their own home building or disseminating through various media to reduce energy costs for a comfortable living. The objective is to study the factors that affect the development of wall paneling in order to reduce the energy burden of the air conditioner in the building in order to further the commercial production. The researcher collected data for the past 6 months not including other thermal energy. Used to calculate the energy consumption index for 2 building groups it was found that the electricity consumption of green buildings were 531100 kilowatt hours. And an average of 5.31 kilowatt hours per square meter While the non-green building has an average of 653360 kilowatt hours. And an average of 6.53 kilowatt hours per square meter As for the results of the data analysis the damage level is mostly at level 1 which is the wall surface and no obvious damage. Especially the 4th and 5th height is 1.55 meters and 1.85 meters from the floor level in the building. Damage level 3 is found at the height level 3 at a height of 1.00 meters from the floor level in the building. Assessment of damage caused to the interior wall of the building that occurred in 3 levels. The results of the data analysis showed that most damage levels were at level 1 namely the wall surface without obvious damage. Especially the 4th and 5th height is 1.55 meters and 1.85 meters from the floor level in the building. Damage level 3 is found at the height level 3 at a height of 1.00 meters and from the results of collecting moisture content in the exterior wall materials And analyzed to find the average for each of the 5 levels of height which are 0.55 meters 0.75 meters 0.95 meters 1.55 meters and 1.85 meters found that the buildings have different moisture content in each wall level (p <0.05). In conclusion this green building index equation can be applied to other buildings to reduce energy consumption and meet the standards of the green building. From the equation the electricity consumption can be predicted using the electricity usage index and systematically designed energy management in buildings. The area with the most damage will find the humidity in the range of 47% -98% the highest damage level 3 at an elevation of 0.80 meters from the floor level in the building

จากการทดลองวิจัยพบว่าดินเป็นชั้นคุณภาพ A4 ประเภทของดินทรายแป้ง (Silty Soils) ผลการขึ้นรูปตามอัตราส่วนของ ดินลูกรัง – พลาสติก-ทราย ดินลูกรังและทรายที่ไมมีเรซินเป็นตัวประสานไมสามารถขึ้นรูปได้ และ ดินลูกรังและทรายที่มีเรซิน น้อยกว่า 20 % ไม่สามารถขึ้นรูปได้เนื่องจากปริมาณตัวประสานไมสามารถยึดเกาะกันระหว่างมวลกับพลาสติก กำลังอัดของ คอมโพสิตพรุน ขนาด 1 CM. สามารรับกำลังอัดตำสุดที่สามารขึ้นรูปและทดสอบได้อยู่ที 0.67 Ksc. และสูงสุดอยู่ที 6.37 Ksc. กำลังอัด คอมโพสิตพรุน ขนาด 2 CM. สามารรับกำลังอัดตำสุดที่สามารขึ้นรูปและทดสอบได้อยู่ที 2.1 Ksc. และสูงสุดอยู่ที 79.1Ksc.คอมโพสิตพรุน ขนาด 3 CM. สามารรับกำลังอัดตำสุดที่สามารขึ้นรูปและทดสอบได้อยู่ที 6.77 Ksc. และสูงสุดอยู่ที 132.03Ksc.คอมโพสิตพรุนขนาด 4 CM. สามารรับกำลังอัดตำสุดที่สามารขึ้นรูปและทดสอบได้อยู่ที 4.6 Ksc. และสูงสุดอยู่ที 138.17Ksc. คอมโพสิตพรุน 5 CM. สามารรับกำลังอัดตำสุดที่สามารขึ้นรูปและทดสอบได้อยู่ที 22.3 Ksc. และสูงสุดอยู่ที 143.20 Ksc.ความสามารถในการดูน้ำความชื่นลดลงตามปริมาณเรซิ่นที่เพิ่มขึ้นตำสุดที่สามารขึ้นรูปและทดสอบได้อยู่ที 0.0%. และสูงสุดอยู่ที 20.02% อ๊อกซีเจนในน้ำ (Dissolved) ของดินคอมโพสิตพรุน ทุกขนาก มีค่ามากกว่า 3 ปลอดภัย นำไปใช้เป็นวัสดุเพิ่มค่า อ๊อกซีเจนในน้ำเลียงสัตว์น้ำได้ อัลคาไลนิตี้ (Total alkalinity) kH ค่าทีน้อยทีสุดได้สูงสุดอยู่ที่ 238 มิลิกรัมต่อลิตร สูงสุดอยู่ที 549 มิลิกรัมต่อลิตร ทุกอัตราส่วนไม่สามารถ ลดค่าแอมโมเนีย (Ammonium) ให้ได้ตามมาตราฐาน ค่า ไนไตรท์ (Nitrite) ทุกอัตราส่วนสามารถ ลด ได้ตามมาตราฐาน ค่า PH กรด-ด่าง (PH indicator strips) เป็นตามมาตราฐาน 6.50-8.50 ค่าอยู่ที่ 7 – 9 ดังนั้นการเลื่อกใช้งานให้เหมาะกับคุณสมบัตของวัสดุแต่ละขนาดและอัตราส่วนผสม

The purpose of this study was: 1) to study personal attributes of menopausal women 2) to study food consumption behavior of menopausal women and 3) to compare food consumption behavior of menopausal women : case study at Tambon Na di Muang district in Samut Sakhon province that classified according to the personal attributes such as age marital status education level occupation average income of family per month body mass index (BMI) and personal disease. The population was menopausal women of 1274 people. They had the ages between of 50-60 years those were living in Tambon Na di Muang district in Samut Sakhon province. Using the method of Multi-stage sampling that classified by proportion of menopausal women and age in accordance with criteria of Taro Yamane (1973) had sample groups of 222 people but the sample groups were actually used as 225 people. The use of tool in this research was a questionnaire. The statistics used to data analysis was the frequency value percentage mean standard deviation t-test and F-test for comparison of food consumption behavior with personal attributes of menopausal women and tested the difference by pair samples using Least Square Difference (LSD) that analyzed the data with computer program. The results were found: 1) most of menopausal women group that had the ages between of 50-55 years marital status was married graduated in primary education level worked as employee that had average income of family per month between of 5001-10000 Bath had a normal standard of the BMI value and most people did not have personal disease. 2) menopausal women had food consumption behavior classifying by number of meals found that had food consumption behavior at breakfast lunch and dinner in the maximum level and consumed in time for supper in the minimum level. A type of food consumption such as fish rice green vegetables fresh fruit and soybean oil they cooked by boiling and deep frying method in high level they cooked a flavorless food in moderate level. 3) menopausal women with personal attributes as occupation and average income of family per month had differed there was food consumption behavior that had statistically significant differences level at 0.05. Personal attributes as age marital status education level BMI and personal disease were differed. There was food consumption behavior that had not statistically significant difference level at 0.05.