จำนวน Repository ( 122 )

ประสิทธิผลของบัญชีสิ่งแวดล้อมที่มีต่อคุณภาพของข้อมูลทางการเงินและความยั่งยืนขององค์กรของธุรกิจที่ได้รับ ISO 14001 ในประเทศไทย
ประสิทธิผลของบัญชีสิ่งแวดล้อมที่มีต่อคุณภาพของข้อมูลทางการเงินและความยั่งยืนขององค์กรของธุรกิจที่ได้รับ ISO 14001 ในประเทศไทย

The objectives of this study were to discover the effectiveness of the environmental accounting on the financial information quality classified by the population characteristics and the organization sustainability of businesses certified by ISO 14001 in Thailand. The data were collected from 200 Finance and Accounting directors or managers of businesses certified by ISO 14001 in Thailand through the questionnaire as a research instrument. Statistics used in the data analysis included frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results showed that the effectiveness of environmental accounting regarding in the aspect of the reliability of the data reporting was significantly related to the quality of financial information and corporate sustainability. In addition the quality of financial information was also significantly related to the organization sustainability which included the addition of business value competitive ability and the organization image.

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ผลของจิ้งหรีดผงโปรตีนถั่วเหลืองสกัด และแซนแทนกัมที่มีต่อคุณภาพคุกกี้แป้งข้าวเจ้า
ผลของจิ้งหรีดผงโปรตีนถั่วเหลืองสกัด และแซนแทนกัมที่มีต่อคุณภาพคุกกี้แป้งข้าวเจ้า

Rice flour-based cookies are gluten-free products. Cricket powder and isolated soy protein are alternative protein sources which can provide desirable nutrition. Xanthan gum is one of the hydrocolloids affecting the texture of cookies. This study investigated the effect of cricket powder (CP) isolated soy protein (ISP) and xanthan gum on the physical chemical and sensory qualities of rice flour-based cookies. The substitution of rice flour with two protein sources CP (25 and 35%) and ISP (0 25 and 35%) in the cookie formulations which were evaluated for their qualities using a 2x3 factorial arrangement in a completely randomized design. The result showed that when CP increased or ISP decreased the diameter of the product significantly (p≤0.05) increased but the hardness of the product significantly (p≤0.05) decreased. The effect of xanthan gum (0 0.14 0.28 and 0.42%) on the quality of products was also evaluated. It indicated that the increase in xanthan gum content significantly (p≤0.05) increased water activity moisture content and hardness of product while the liking score for hardness and overall liking significantly (p≤0.05) decreased. Therefore the optimal formula of rice flour cookies was 25% CP and 35% ISP for rice flour replacement without xanthan gum.

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ประสิทธิภาพระบบสารสนเทศทางการบัญชีในยุคไทยแลนด์ 4.0 ที่มีต่อคุณภาพรายงานการเงินอย่างยั่งยืน
ประสิทธิภาพระบบสารสนเทศทางการบัญชีในยุคไทยแลนด์ 4.0 ที่มีต่อคุณภาพรายงานการเงินอย่างยั่งยืน

The objective of this research to investigate Effect of Accounting Information System Efficiency in Thailand 4.0 on Sustainable Financial Report Quality . Data was collected from 202 accounting director in Thailand. The quantitative approach was applied by using questionnaire in data collection. Descriptive and inference statistics were used: percentage mean standard deviation Pearson correlation and multiply regression analysis. The results presented demographic characteristics of respondents were male aged between 41–50 years old had higher than bachelor’s degree. They marital status was mostly single closed to married. Most participants had work experience in audit filed more than 15 years and earned auditing revenue per month more than 90000 Baht in average. In addition the companies of most accounting director who answered the questionnaire had more capital 1000000000 baht earn more than 150000000 baht per year and most of whom have received awards of 148 people representing 73.30 percent The findings revealed that the accounting director as a whole at the highest level. When each aspect was considered found to be at the highest level were the internal control in accounting information systems efficiency of accounting information system accountant competencies and support of the management. The findings indicate that the internal control in accounting information systems efficiency of accounting information system and accountant competencies have a positive influence on sustainable financial report quality which were statistically significant at 0.05.

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หลักธรรมาภิบาลและมาตรฐานในการปฏิบัติงานของนักบัญชีที่มีผลกระทบต่อคุณภาพรายงานงบการเงิน
หลักธรรมาภิบาลและมาตรฐานในการปฏิบัติงานของนักบัญชีที่มีผลกระทบต่อคุณภาพรายงานงบการเงิน

This research aims to study the good governance and the accountants’ performance standards affecting the quality of financial statement reports of the accounting firms in Bangkok the metropolitan areas and the central region. The research samples are executives or bookkeepers of the quality accounting offices in Bangkok the metropolitan areas and the central region. The data from 44 companies is collected. Descriptive statistics and multiple regression analysis are used. The study results found that the multiple regression analysis between the good governance and performance on the quality of financial statement reports in terms of comparability (quality4) was statistically significant at a level of 0.01. The significant variables were the use of professional knowledge (standard1) and carefulness (standard2) with statistical significance at 0.05

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ผลของใยอาหารจากแกนสับปะรดต่อคุณภาพของขนมข้าวตู
ผลของใยอาหารจากแกนสับปะรดต่อคุณภาพของขนมข้าวตู

These research objectives are to study the basic formulas of Khoo-Tu dessert (dried rice balls made from rice and coconut) and to study the volume of pineapple cores instead of coconut in Khoo-Tu. The test of Khoo-Tu dessert basic formulas by 9 - point hedonic scale method of 50 examiner laboratory the results show acceptance rated on a moderate scale (7). After that substituting coconut with pineapple core the amount of 0 25 50 75 and 100 of the weight coconuts.It was found that at 75% of the substitution level the tasters evaluated the greatest acceptance (p> 0.05). The basic formulas had a pH of 6.24 the Pineapple core formulas 5.94 (p> 0.05). Water Activity (aw)of Khoo-Tu the basic formula was 0.85 and the pineapple core formula was 0.90 (p> 0.05). The color value of the pineapple core Khoo-Tu was L * (brightness value) (37.31) b * (yellowness value) (9.45) rather than the basic formula Khoo-Tu (p> 0.05). The nutritional value of the pineapple core Khoo-Tu was 316 Kcals protein 2.71 % fat 8.86 % ash 0.52 % carbohydrates 56.3 % dietary fiber 3.99 % insoluble fiber 3.60 % and 0.39% of water-soluble dietary fiber that was found in the pineapple core Khoo-Tu to provide lower nutritional value than basic formula Khoo-Tu. The microbiological quality of basic formula and pineapple core formula was found that the total variable count fungi and bacillus serous were less than 10 colonies / 1 g sample and staphylococcus aurias were not found in both samples. The shelf life of rice (Room temperature) found that the basic recipe was 12 days and the pineapple core recipe It has a shelf life of 6 days. At chilled temperature (4 degrees Celsius) it was found that the basic formula and pineapple core formula had a shelf life of 25 days with all microorganisms less than 1 x 104 colonies/sample 1 gram fungus less than 100 colonies /1 gram sample and All microorganisms and fungi exceeded the standard on the 28th day.

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