This study aimed to examine the identity of the community towards sustainable tourism development and in order to set an appropriate management guideline in environment and energy conservation in Klongkone Community Mueng District Samutsongkhram Province. The data was collected using in-depth interview of Homestay owner Village Headman and government sector for 10 person. It was found that homestays do not have standard of homestay arrangements. Due to lack of knowledge of hotels and services and lack of policies to conserve the environment and energy in the homestay that is clearly visible. There is only behavior in saving of energy and reduction in energy consumption to reduce expenses incurred in business operations.

This research is the study of microwave distribution in the drying chamber to develop the belt-conveyor microwave dryer. The dimensions of the drying chamber are 90 cm width 3 cm length and 30 cm height. Two 800 W magnetrons were installed at the top of the chamber. It was found that the uniform of microwave distribution was observed at the center area of drying chamber. The uniform microwave distribution in the drying chamber at 400 W is achieved. A microwave leakage from the prototype is within the microwave oven safety standard of the US Department of Health and Human Services. This study can be used as a guideline for an industrial design for belt-conveyor microwave dryer.

This research aims to study on the cost of rice planting in the central region of Thailand at Ban Nong Ya Sai District and Bang Pla Ma District Suphanburi Province. The data was collected using questionnaires. The statistics used for data analysis were Percentage Mean and Standard Deviation and the dependent t-test. The research found that the respondents were mostly male and 46-56 years old and over 20 years of rice planting experiences and completed a secondary school level. Most of them are the land’s owner. The average cost of rice planting at Ban Nong Ya Sai District and Bang Pla Ma District by using Dependent t-test statistics. It was found that the cost of rice planting using the Activity Base Costing of Ban Nong Ya Sai Sung District is higher than Bang Pla Ma District which had a statistical significance of .05.

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)

Drying an agricultural product with hot air (HA) method causes a long drying time and results in high specific drying energy consumption (SEC). The dried product has high shrinkage percentage and low rehydration. Therefore this research aims to develop dried shiitake mushroom using belt-conveyor combined microwave-hot air drying method (MHB). The shiitake mushroom was dried by MHB at microwave power of 300 W 400 W 500 W and 600 W and air temperature of 65 oC with air velocity of 0.3 m/s and recycled air of 80% and by the HA drying method at air temperature of 65 oC. The samples were dried until their final moisture content less than 11.1% dry basis. The drying kinetics SEC of drying process and quality of dried shiitake mushroom were evaluated. The quality of dried product was considered in terms of color shrinkage rehydration texture water activity and microstructure. The results showed that the shiitake mushroom drying using MHB gave higher drying rate than that of HA drying method leading to short drying time and resulting in low SEC. The drying rate of un-blanched shiitake mushroom was higher than that of blanched shiitake mushroom. Dried shiitake mushroom from MHB drying gave lower values in shrinkage percentages and hardness but higher rehydration and larger pore size than that dried by HA drying. However the color values (L* +a* and +b*) of dried shiitake mushroom in all cases were not significantly different. Meanwhile dried shiitake mushroom from un-blanched case gave lower values in shrinkage percentage and hardness but higher values in all colors and rehydration and larger pore size than those of blanched case.