The purpose of this research is to study the relationship between spiritual intelligence and competencies of Thai professional accountants. Questionnaires were collected from 401 Thai professional accountants who attended the training with the Federation of Accounting Professions under the Royal Patronage of His Majesty the King. This research used partial least squares structural equation modeling (PLS-SEM) to study the relationship between spiritual intelligence and competencies of Thai professional accountants through the mediating variables including role of work-life balance work stress self-efficacy and job satisfaction. The results showed that spiritual intelligence has a positive relationship in statistical significant with competencies of Thai professional accountants which can be explained by the role of self-efficacy and job satisfaction. Except for work-life balance and work-stress they are 2 of 4 variables that do not have any positive relationship in statistical significant with spiritual intelligence. Furthermore the results showed that competencies of Thai professional accountants have positive relationship in statistical significant with job performance. This research is the first study that provides empirical evidence about the relationship between spiritual intelligence and competencies of Thai professional accountants. This study helped to confirm previous studies about the relationship between spiritual intelligence and competencies in personnel in the organization again. We will be able to used as a guideline for developing competencies with spiritual intelligence for Thai professional accountants. Furthermore we will obtain new knowledge for educational institutions in Thailand at various levels in opening relevant courses in order to prepare students to be professional accountants in the needs of organizations and ASEAN. They can confidently adjust to be professional accountants in accordance with the standards increase job performance in the era 4.0 with confidence and sustainability.

This research aimed to 1) study social networking communications and wordof-mouth communications that affected consumer behavior in visiting pet cafés in Bangkok; and 2) study attitudes toward using services that affected consumer behavior in making a decision to visit pet cafés in Bangkok. The sample group in this research consisted of 400 people who visited pet cafés in Bangkok with questionnaires as the research tool to collect data. Statistics employed were frequency percentage average and standard deviation as well as multiple regression analysis and the level of statistical significance at .01. The research results found that : Most of the questionnaire responders were women accounting for 59.25 percent; between 21-30 years of age accounting for 56.50 percent; single accounting for 7 2 .5 0 percent; undergraduates accounting for 69.00 percent; earning monthly income of 10001-20000 baht accounting for 37.75 percent; and residents of detached houses accounting for 31.75 percent. When testing the hypotheses it found that social networking communications and word-of-mouth communications affected consumer behavior in visiting pet cafés in Bangkok at the statistically significant level of .01. Emotional and behavioral attitudes affected consumer behavior in visiting pet cafés in Bangkok at the statistically significant level of .01.

This independent study aims to compare the level of expectations on professional competencies for accountants of accounting and finance executives in the non-life insurance companies registered with the Office of Insurance Commission. The data is collected using 56 questionnaires. The samples are collected from executives in accounting and finance divisions in 115 non-life insurance companies. The data is analyzed using descriptive statistics and inferential statistics. The study results showed that the accounting and finance executives in the non-life insurance companies expect overall professional competencies for accountants in a high level. In each aspect it is also at a high level. The highest expectation is on the values ethics and professional attitudes followed by accounting professional skills and the main knowledge of professional practice. The accounting and finance executives male and female have no different expectation. However it is found that the accounting executives with different age education level job positions and experience have different expectations on professional competencies for accountants with statistical significance. Older executives with higher education higher positions and more experience have more expectations

The purposes of this study were to investigate the component of information and communication technology (ICT) competency for Thai e-commerce personnel and presents The model of competency development in ICT for Thai e-Commerce personnel. The questionnaire was administered to collect quantitative data from 385 electronic business personnel samples and the in-depth interview method was applied to obtain qualitative data from 10 experts in information and communication technology from public and private sectors. The collected data were analyzed by frequency distribution percentage distribution mean standard deviation and Exploratory Factor Analysis (EFA). The results revealed three components with 47 variables of ICT competency for Thai for Thai e-commerce personnel which can describe the combined variance at 74.979 percent. Of all variables 36 variables are highly necessary to identify the competency to design and develop websites and benefit the ability to develop and improve the website according DBD Verified. Six variables refer to the competency concerning the interpersonal skill and responsibility among the personnel inside or outside the organization. Finally five other variables are responsible for the ability to carefully analyze troubles with caution.

This study aims to 1) Study the level of ASEAN professional common competency in the field of food manufacturing. 2) Study the level of ASEAN professional common competency in the field of food and beverage service 3) Study the effectiveness of ASEAN professional common competency in the field of food and beverage service for students of Phuket Vocational college. The study is divided into two group according to the opinions of students and enterprises. The sample population of this study are 155students in the department of food and nutrition of Phuket Vocational college who took the internship in 2013. There are also 2 representative heads department of 12 selected enterprises. They are all 179 people. Tools for this study are questionnaires having significant rate between 0.82- 0.96.The statistics for data analysis is percentage average and standard deviation The result of this study shows that Students posses ASEAN professional common competency for hotel business. In the field of manufacturing their main competency general competency and duty competency is in moderate level. The enterprises posses the overview opinion hereafter. The main competency and general competency are in high level whereas duty competency is in moderate level. In the field of food and beverage service the overview opinion of students and enterprises are: the main competency is in high level whereas general competency and duty competency are in moderate level. The effectiveness of ASEAN professional common competency in the field of hotel business. Students and enterprises posses opinion on food manufacturing. The main competency general competency and duty competency are in high level. In the field of food and beverage administration the main competency general competency and duty competency are in moderate level.