This research is a Qualitative Research in the form of Case Study which aims to analyze learning activities and learning activities model to improve the life quality of the elderly by using schools as a base. This focuses on collecting data from indepthinterviews individually from 15 major informants including group discussionswith related 12 representatives from elderly schools who are the master and haveoutstanding learning activities. The elderly schools include the Elderly School of Plubplachai Sub-district U Thong District Suphan Buri Province the Elderly School of Tumbon Nonglan Tamaga District Kanchanaburi Province and the Elderly School of Yannawa District Bangkok. In addition observation and field notes are used in collecting data. The data was analyzed by using content analysis and occurring phenomena descriptive analysis The results indicated that things to consider about learning activities for improving the quality of life of the elderly by using schools as a base include (1) the background of the elderly school (2) Purpose or intention of learning management (3) the elderly school learning content or curriculum (4) Process patterns or methods of learning management (5) Assessment or impact. These are diverse under the concept of establishing an elderly school and the learning activities are organized by the interests of the elderly and those activities are important for their livelihood. There are 2 characteristics of the learning activity model for improving the quality of life of the elderly which are (1) It is a learning activity model with institution curriculum and lessons. The activity is an activity that encourages networks in community to be speakers to transfer knowledge or lecture and practice via various learning tools. (2 ) It is a learning activity model of the villagers. It is an alternativeactivity for learners. It is an empirical learning model that is demonstrated and then acted such as career development activities ones own well-being activities and other activities. Moreover there are other learning activity models i.e. (1) It is a learning activity model based on what should be known about current lifestyle and world society. (2) It is a learning activity model based on what must be known about benefits and protection. (3) It is a learning activity model based on curious things which response to learning needs based on learners life and cultural basis of the local community. The result of this research is to be a guideline in order to promote operations and enhance the potential of the elderly that are suitable to the context of the area group and expand the learning management by using the elderly school as a base.

The purpose of this research was to study the development of the office of accounting professional services in Thailand with the concept of intellectual capital towards the ASEAN Economic Community. The quality accounting offices were research samples which were representative of quality accounting offices in Thailand that can continue to perform professionally and successfully. Which found that quality accounting offices had applied the concept of intellectual capital It consists of 4 components namely human capital social capital structural capital and spiritual capital. They applied to the operation and management of the quality accounting office If the accounting firms in Thailand have applied the intellectual capital to their accounting firm they will be able to succeed in the accounting profession as well. Therefore based on this research the model for the development of the Office of Professional Accounting offices in Thailand is based on the idea of intellectual capital.

This research aimed to study earning quality sustainability factors (ESG) and the relationship between earning quality and sustainability factors of the 59 companies listed in the sustainability index (SET THSI INDEX). The data was collected from the financial statements annual reports sustainability report and the data entry forms (Form 56-1) from 2015 to 2019. Descriptive statistics and inferential statistics were used in the data analysis including correlation analysis and multiple regression analysis The results of the study showed that most of the companies listed in the SET THSI Index had higher earning quality than the index average. The sustainability factor that has the greatest influence on earning quality is good governance. When the relationship between earning quality and sustainability factors (ESG) was analyzed it was found that there was a statistically significant correlation between environmental disclosures and good governance namely the number of the Board of Directors shareholding by Thai juristic person at the levels 0.01 and 0.05. There was a statistically significant opposite correlation between the disclosure of social responsibility information including anti-corruption aspect human rights aspect and responsibility to consumer aspect; and good governance including the proportion of shares held by family companies at levels 0.01 and 0.05.

The aim of this study was to investigate the microbiological quality of milk-shaked drinks including Bacillus cereus Escherichia coli Salmonella spp. Staphylococcus aureus yeast and molds in unsealed containers sold in market fair roadside and stall around Mahasarakham university. The analytical results revealed that microbiological quality of 30 samples of milk-shaked drinks in unsealed containers that did not pass the criteria of department of medicine ministry of public health Thailand were 50 % of total samples. Bacteriological counts of Bacillus cereus Escherichia coli Salmonella spp. And Staphylococcus aureus of milk-based drinks that did not pass the criteria were 13.3 10 13.3 and 10% of total samples respectively. Yeasts and molds counts of milk-based drinks that did not pass the criteria were 3.3 and 30% of total samples respectively. Microbiological contamination of milk-shaked drinks was related to the hygiene of the shop and the supplier. It was found that the location of stall which high dust particles and animal carriers also contributed to the contamination of microorganisms. Moreover the hygiene of the supplier may cause the milk-shaked drinks to be contaminated with microorganisms.

This research aims to study the physical and chemical properties of Cha-nee durian rind powder and using durian rind powder to replace wheat flour in brownie cakes at 1020 and 30% (w/w). Texture profile chemical composition and sensory evaluation of brownie cakes were analyzed. The results showed that durian rind powder contained 50% of dietary fiber. Brownie cake with durian rind powder showed significant decreasing of lightness (L*) and hardness while green-red component (a*) blue-yellow component (b*) toughness and cohesiveness values were significantly higher than the control sample (p<0.05). Proximate analysis of the products showed that brownie cake with durian rind powder had dietary fiber higher than control brownie cake sample significantly. At 30% replacing of durian rind powder brownie cake showed 18.2% increasing of dietary fiber as compared with the control sample. The acceptance score including appearance color odor flavor texture and overall scores of all samples in this study were not significant different. Results indicate that 30% of durian rind powder replacing wheat flour is appropriate for making brownie cake. Brownie cake with durian rind powder could be an alternative for food choice of healthy bakery product which are lower calorie (123.73 kcal per serving) and high amount of dietary fiber (6.37 g per serving). Moreover durian rind powder can be used as a food ingredient and source of dietary fiber in other food recipes for further study.