This study Motorcycle Tourism Potential of Kanchanaburi Province aims to study the motorbike tourism potential of Kanchanaburi. And suggestions for motorbike tourism development in Kanchanaburi Province. The research employed a quantitative research. The research sample was 400 tourists who travel by motorbike in Kanchanaburi tourist attractions. The research tools was a questionnaire with open-ended questions. The data is described by frequency percentage and standard deviation. Most participants were male 30-39 years old had obtained a bachelor degree managed private businesses and earned income of naked motorcycle. The results of the research indicate that opinions about motorcycle tourism potential in Kanchanaburi Province ranked from the highest to the lowest potential is travel cost Presentation and information view and the biker challenge of the route Security facilities of motorcycle tourism policy tourist attractions people motorcycle group and motorcycle club and marketing. Suggestions on motorcycle Tourism development in Kanchanaburi. There are 8 points: price control public relations adding motorcycle rest area ensure safe travels adding motorcycle tourism services establish regulations related to Motorcycle tourism conservation of tourist attractions and Promote activities in Motorcycle group.

The study of Best Budgeting Management and Performance of Small and Medium Enterprises in Bangkok has an objective to study the best budgeting management of small and medium enterprises. A sample of this study is 250 accounting executives of small and medium food production enterprises in Min Buri district. The factors to evaluate the best budgeting management include operational planning perspective work coordination perspective work motivation perspective and operational controlling perspective. Performance factors consist of customer perspective internal process perspective learning and development perspective and financial perspective. The data are evaluated and analyzed by package program to find the percentage mean standard deviation test the difference of opinion of accounting executives who are in small and medium food production enterprises by using t-test and f-test and find the relationship of the best budgeting management toward performance with a statistical significance of 0.05. The result of this research showed that the accounting executives who had different bio-social characteristics had the level of opinion to overall performance differently. The accounting executives who had different age number of employees and operating revenues had the level of opinion to overall performance differently. The accounting executives who had different level of education operating capital number of employees and operating revenues had the level of opinion to performance in term of customer perspective differently. The accounting executives who had different age work experience number of employees and operating revenues had the level of opinion to performance in term of internal process perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of learning and development perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of financial perspective differently. The correlation testing of regression coefficient of best budgeting management and opinion about performance showed that there was a linear relationship with independent variables at the level of statistical significance of 0.05 and there was able to create a linear prediction. The variable that can predict performance of small and medium enterprise was the best budgeting management in term of operational planning perspective work motivation perspective and operational controlling perspective that can predict at 41.40 percent. While the unrelated variable with performance of small and medium enterprises was best budgeting management in term of work coordination perspective

The objectives of this research is for study of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the difference of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the relationship and positive impact of quality control of audit firm in accordance with Quality Control Standard No.1 (TSQC1) with Overview Audit Quality of Big 4 and Non-Big 4 Auditing Firms. This research is done by give out questionnaires and in-depth interviews method which used populations of 228 auditors certified by the Securities and Exchange Commission in Thailand by receiving 115 replied questionnaires which considered as 50 percent and using Descriptive Statistics T-test Statistics Pearson’s Correlation Coefficient and Stepwise Multiple Regression Analysis The results say that Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in overview and individual element of Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for ethical requirement. Audit Quality both in overview and individual element Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for clearness. From test hypothesis of quality control of auditing firm in accordance with Quality Control Standard No.1 (TSQC1) of Big 4 and Non-Big 4 Auditing Firms is according to assumptions by having differences in all elements while Audit Quality is according to assumptions only one element which is clearness no difference in statistical significant. Quality Control in accordance with Quality Control Standard No.1 (TSQC1) has relationship and positive impact with Audit Quality and from prediction equation find that enhance of audit quality of auditing firm should emphasize to Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in engagement performance and ethical requirement.

This research has studied the treatment of municipal wastewater with shoe soles as a supporting media for Sequencing Batch Reactor. The objectives of this research were the conditions to for optimize growing Photosynthetic Bacteria (PSB) and understand the treatment efficiencies of municipal wastewater treatment with PSB in Sequencing Batch Reactor (SBR). Three types of shoe soles were applied in this research composed of rubber shoe soles neoprene and EVA and the control without shoe soles. The experimental factors included the essential parameters such as BOD COD SS MLSS MLVSS Phosphorus and Ammonia-Nitrogen. F/M Ratio was adjusted at 0.13 and hydraulic retention time (HRT) was at 5 days. The results indicated that the removal efficiencies of SBR with rubber shoe soles in terms of BOD COD SS phosphorus and ammonia-nitrogen were 87% 80% 94% 53% and 68% respectively. The removal efficiencies of SBR with Neoprene shoe soles in terms of BOD COD SS Phosphorus and Ammonia-Nitrogen were 89% 81% 95% 20% and 73%. The removal efficiencies of SBR with EVA shoe soles in terms of BOD COD SS phosphorus and ammonia-nitrogen were 91% 86% 95% 56% and 74%. The removal efficiencies of SBR without shoe soles in terms of BOD COD SS phosphorus and ammonia-nitrogen were 84% 79% 93% 86% and 67% respectively. The treated wastewater was rather clear low content of suspended solids and no malodor. From overall results the treatment of municipal wastewater by anaerobic sequencing batch reactor with different types of shoe soles was not significant for wastewater treatment efficiencies by anaerobic with any 3 types among of shoes soles can be efficiently applied for municipal wastewater treatment.

The magnetic properties of Ba2FeMoO6 (BFMO) BaCO3 (Barium carbonate 99.9%) Fe(NO3)3.9H2O (Iron(II) nitrate 99.0%) and Mo03 (Molybdenum trioxide 99.0%) have been characterized. A slurry was prepared by mixing the powders with deionized (DI) water at a ratio of 1:7.5: by solid state reaction method through compression. In the case of BFMO sintering at 800 °C for a 4 6 and 10 hours. exhibited the largest hysteresis loop at 50 K. In addition the values of Ms and Mr indicate ferromagnetic behaviour in BFMO ceramics sintered from 600 °C to 800 °C. Finally the value of magnetization was reduced by using a lower sintering temperature SEM analysis revealed the physical appearance of sintered BFMO ceramic and showed the morphology of the BFMO powder was. coarse with an average diameter of 2 microns