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.

This research aimed to study the personal factors operation and effectiveness of the lunch management project in Central Special Education Center Bangkok. The comparison of the effectiveness of the lunch was based on respondents’ individual factors this study proposed guidelines for optimizing the lunch arrangements. The research group consisted of 215 parents administrators and persons in charge of lunch management of which 164 samples were divided into 140 parents and 24 administrators and responsible persons for the lunch. The research instrument was a survey questionnaire. Data were analyzed statistically by using frequency percentage mean standard deviation and one-way analysis of variance. The results of the study indicated that this sample of parents was predominantly female aged between 31 to 40 years holding a lower bachelors’ degree and having a maximum income of 10000 baht. Overall the operations of the lunch project were performed at a high level. It appeared that the raw materials had the most average followed by administration management. The personnel aspect was the least. Moreover parents’ perception towards the effectiveness of the lunch project were high. Considering each aspect ordered from the highest to the least they respectively included quantity type quality of lunch safety and health administration and favorite luncheon menus. The comparison of the effectiveness of lunch project management and the perception of parents classified by their personal factors revealed that there was a significant difference at 0.05. The found guidelines for increasing the effectiveness of the lunch projects were to provide quality food ingredients the variety of tasty and nutritious dishes and five food groups. Moreover recruited dietitians were required to cook clean disease-free and healthy food by either frying steaming boiling or grilling the food. As a result of fully utilizing nutrients students would stay fit and healthy.

This research has focused on the efficiency of using online media computer graphics based on concepts and theories of learning networks for students in computer science faculty of science and technology Rajamangala University of technology Phra nakhon because at present the network access can be accessed anytime the researcher has the idea to measure the effectiveness of learning in computer graphic courses. that students will have much interest 1) The population of this study consisted of 30 undergraduate students who attended the Computer Education and Training subject. The instruments utilized to design the lesson included. Tools used to develop lessons consist of a system LMS 2) The tools employed in evaluating quality of the online lesson consisted of the learning management plans a 20-item pre-and post-test an authentic assessment with rubric scores and a students’ satisfaction questionnaire. The results revealed that 1) The efficiency of the online lesson constructed was at 85/84 which was higher than the criterion set (80/80) 2) The students’ learning achievement was higher at .05 level of significance 3) The students’ satisfaction on the online lesson was at high level 4.31

This research aimed to study the relationship between financial ratios of operating efficiency and profitability of listed companies on the Stock Exchange of Thailand. Data was collected from the financial statements of the real estate and construction groups from 2015 to 2019. The data were analyzed using descriptive statistics such as frequency percentage mean and standard deviation. The inferential statistics were Pearsons Correlation Coefficient and Multiple Regression Analysis. The results of the study found that 1. operating cash flow activities positively correlated with the return on asset 2. the debt to asset ratio was negatively correlated with the gross profit margin net profit margin return on asset and return on equity 3. average collection period was negatively correlated with the gross profit margin and net profit margin 4. inventory turnover had a negative correlation with the return on asset 5. the total asset turnover was positively correlated with the net profit margin return on asset and return on equity with the statistical significance at a level of 0.05.

A closed wet cooling tower became popular for heat transfer process but the existing system was not sufficient for the heat transfer of the manufacturing line. This research aimed at investigating the heat transfer enhancement of the 200-ton closed cooling tower by installing spray nozzles to spray water to the condenser. The distance between the spray nozzles and the condenser were 20 30 40 50 and 60 centimeters. The mass flow rates of water spray were 8 10 12 and 14 liters per minute. The objectives of the study therefore were to study the heat transfer coefficient of cooling water and to evaluate the economic value of this improvement option’s investment costs. In this study the outlet temperature of the cooling tower was set to be less than 37°C the difference of inlet and outlet water temperature was 2.9°C and the overall heat transfer rate approximated 360 kW. The results of the study reported that the distance of the spray nozzles and the condenser was at 30 centimeters and the mass flow rate of water spray was 12 liters per minute. The rate of heat transfer was 362 kW. The efficiency of the cooling system was 0.8 which became suitable for real use. In addition to considering value investing the results showed that the payback period was 0.47 years and the net present value was 1693801 baht. The rate of return received from the project was 207% which was worth investing.