This research is to investigate the effects of Accounting Systems online based Cloud computing and Competitive Advantage of Thai-listed firm by collecting data from 518 company of Thai-listed companies in Stock Exchange of Thailand by using a questionnaire as an instrument. The results of statistics used for analyzing the collected data were simple linear regression analysis and multiple linear regression analysis indicated Accounting Systems online based Cloud computing had positive relationships with Competitive Advantage. The results obtained from this study could be used as guidelines for developing creating and improving the Accounting Systems online based Cloud computing to support decision making of manager of organization.

The analysis of the relationship among dividends leverage ratios and profitability ratios of listed companies in the Stock Exchange of Thailand: non-life and life insurance sectors aims to study and analyze the financial presentation via financial statement of non-life and life insurance companies. To do so the researcher in particular focused on the information of dividend pay – out ratios leverage ratios and profitability ratios on sixteen (16) firms during the years 2013 – 2017 by employing correlation analysis. The results of the study found that the financial ratios with the same directions to dividend pay – out ratio but there were statistical insignificant included operating profitability ratio net profitability ratio return on assets ratio as well as return on equity ratio. On the other hand the financial ratio with contrary direction to dividend pay – out ratio but there was no statistical significant consisted of debt to equity ratio. However debt to total asset ratio was the one which was not only in the opposite direction to dividend pay – out ratio but also was statistical significant.

This research aims to study the demographic characteristics affecting the decision to buy home furniture through mobile applications for Gen Y consumers and study the marketing mix 7 P’s and digital marketing model that affect the decision to buy home furniture through mobile application of Gen Y consumers. The population used in this research is population born between 1980 and 1997 are now between 24-41 years old live in Bangkok amount of 1453477 people the data were collected from 400 samples. The sample size was calculated following the Taro Yamane method.The descriptive statistics used were frequency percentage mean standard deviation (SD) and Inference statistical such as the difference analysis of the mean of the 2 sample groups (Independent Sample T-test) difference analysis for sample mean of more than 2 groups by one-way analysis of variance (One-Way ANOVA) and multiple regression analysis (Multiple Regression). The research results indicated that 1) the demographic characteristics such as gender and age had no impact on the overall decision-making to buy home furniture through mobile application of Gen Y consumers. In contrast marital status level of education career and income had an overall effect on the decision to buy home furniture through mobile applications for Gen Y consumers 2) Furthermore the marketing mix 7 P’s consisting of product price promotion process physica presentation and digital model on the overall effect the decision-making to buy home furniture through mobile applications. Moreover digital marketing model content marketing website creation assisted marketing e-mail marketing and online marketing impact the decision-making of buying home furniture through a mobile application. It was recommended that since the marketing mix especially product price and promotion affected the overall decision-making of buying product. Therefore if home furnitures are sold through mobile application content marketing must be developed at the highest level followed by social media marketing and email marketing had the most negligible positive impact on the overall buying decision-making and every factors

The objective of this research is to study the techniques of profit quality analysis and the consistency of the profit quality with different profit quality analysis techniques; and to compare profit sustainability between large companies and small companies of the industrial energy and utilities group and the petrochemical and chemical group. The data is collected from financial statements and data entry forms (Form 56-1) from 2012 to 2018. A total of 47 companies are analyzed using descriptive statistics including mean and standard deviation; and inferential statistics including multiple regression analysis and analysis of the average difference between 2 groups The research found that in the analysis of the profit quality consistency in all 4 methods there were only 13 companies in the energy and utilities group with consistent quality of profits accounting for 39.39%; and 20 with inconsistent results accounting for 60.61%. In the petrochemical and chemical group there was only 1 company with consistent quality in all 4 methods representing 7.14%; and 13 companies with inconsistent quality representing 92.86%. In addition when comparing the profit sustainability between large companies and small companies it was found that there was no statistical difference in profit sustainability (sig = 0.305> 0.05). When comparing the profit sustainability between energy and utilities group and the petrochemical and chemical group it was found that petrochemical and chemical companies had a higher profit sustainability than the energy and utilities group at statistical significance of 0.01 (sig = 0.009 <0.01).

The objective of this research is to study the companies listed on the Stock Exchange of Thailand Property and Construction Group on the relationship between corporate governance; namely the percentage of shares held by executives proportion of independent directors size of the board of directors management responsibilities of the chairman and the proportion of attendance at board meetings and 1) the operating result i.e. the return on total assets return on equity return on sales and earnings per share and 2) tax planning including the ratio of tax expenses to accounting profits before income tax and tax rate per total asset. The secondary data collected from the financial statements and the registration statement (Form 56-1) from year 2014 to 2018 in total of 71 companies is analyzed using descriptive statistics including mean and standard deviation and inferential statistics such as correlation analysis and multiple regression analysis. The research results showed that corporate governance including the shareholding percentage held by management management responsibilities of the chairman and the proportion of attendance at the Board meetings has a positive relationship with tax planning (Tax rate to total assets) with statistical significance at the level of 0.01 and 0.05. There is also a positive relationship between the operating results including the return on total assets and tax planning (Tax rate to total assets) with statistical significance of 0.01.