The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.

The research objective is to study the relationship between environmental disclosure levels corporate governance and the performance of companies listed in the Real Estate and Construction group on the Stock Exchange of Thailand. It was conducted by collecting information from the financial statements the annual reports and the information registration forms (Form 56-1) of 91 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used in data analysis including correlation analysis and multiple regression analysis. The study results showed that environmental disclosure levels including environmental policy disclosure and other environmental disclosures positively correlate with the rate of return on equity return on total assets with a statistical significance at 0.01 and 0.05 levels. Corporate governance including the percentage of shareholding by the management and the number of the Board of Directors positively correlates with the return on total assets with a statistical significance at 0.01 and 0.05 levels.

The purposes of this research are 1) to study the demographic characteristics and behavior in purchasing via line application and 2) to compare the level of satisfaction in purchasing via line application for an open chat consumer group Kheha Thanee 4 Village Bangkok. This study applied quantitative methods and the research instrument was an online questionnaire. The sample group of this study consisted of 306 consumers members of the open chat consumer group Kheha Thanee 4 Village Bangkok. The data were analyzed by frequency percentage mean standard deviation and the researcher tested hypothesis with T Test and One Way ANOVA. The research findings were as follows:

The purpose of this research was to study the dyeing polyamide/elastane fabric with natural indigo using exhaustion dyeing process. The effects from the concentration of the natural indigo dye thiourea dioxide and sodium hydroxide were investigated. The colour of each dyed material was investigated in term of the CIELAB (L* a* and b*) and K/S value. The color fastness to washing rubbing perspirdation light water sea water and chlorinated water of the dyed samples was determined. The bursting strengrh of dyed polyamide/elastane was evaluated. The best vatting condition was at 50 ̊C for 30 minutes. The optimal formula of dyeing polyamide/elastane fabric using natural indigo was prepared by mixing 200 g/L natural indigo paste 60 g/L thiourea dioxide 1 g/L sodium hydroxide. The fabric dyed in the solution of indigo vatting a shade of dark blue colour. The color fastness to light washing water sea water perspiration and chlorinated water were good to very good. However the rubbing fastness results showed fair level. The bursting strength of dyed fabrics is less than the undyed fabric 3.1%. The optimal ratio of discharge printing on polyamide/elastane fabric were compose of 70 % starch print paste and 30 % discharging agent (KMnO4). The pattern design produced from these combinations in the printing areas on fabrics showed an excellent standard of printing quality. The results confirmed that natural indigo dyes have potential applications in polyamide/elastane fabric dyeing and the dyed fabric can be used produce women’s intimate apparel.

The purpose of this fashion thesis is to study the characteristics of the light color and the shape of the light of Aurora and designed the work to be novel interesting by showing the design of the ladys style costume by using the light color characteristics of Aurora a color scheme that can be combined with the technique of clothing editing binding. Dyeing batik making in costume design That makes the consumer look new unique more beautiful. The tools used in this study Is an aurora light analysis model. The sample used in this study is a photograph of Norwegian photographer Ole Christian Salomonsen. The criteria in the analysis are 2 aspects which are 1) Body 2) Color and overall analysis to be used Creative costume The results show that the aurora outline and color light is caused by charged particles in the space passing through the Earths atmosphere releasing energy in the form of light in which different colored light characteristics occur. The light curtain that you see has various shapes such as helical scrolls. Flutter wave tear streak or all three forms Applied to the costume design by paying attention to the style of the dress and the selection of various techniques including Fabric overlapping tie dyeing Batik making suitable for clothing styles for creating new and unique costume designs that meet the needs of consumers.