This research aims to study the good governance and the accountants’ performance standards affecting the quality of financial statement reports of the accounting firms in Bangkok the metropolitan areas and the central region. The research samples are executives or bookkeepers of the quality accounting offices in Bangkok the metropolitan areas and the central region. The data from 44 companies is collected. Descriptive statistics and multiple regression analysis are used. The study results found that the multiple regression analysis between the good governance and performance on the quality of financial statement reports in terms of comparability (quality4) was statistically significant at a level of 0.01. The significant variables were the use of professional knowledge (standard1) and carefulness (standard2) with statistical significance at 0.05

These research objectives are to study the basic formulas of Khoo-Tu dessert (dried rice balls made from rice and coconut) and to study the volume of pineapple cores instead of coconut in Khoo-Tu. The test of Khoo-Tu dessert basic formulas by 9 - point hedonic scale method of 50 examiner laboratory the results show acceptance rated on a moderate scale (7). After that substituting coconut with pineapple core the amount of 0 25 50 75 and 100 of the weight coconuts.It was found that at 75% of the substitution level the tasters evaluated the greatest acceptance (p> 0.05). The basic formulas had a pH of 6.24 the Pineapple core formulas 5.94 (p> 0.05). Water Activity (aw)of Khoo-Tu the basic formula was 0.85 and the pineapple core formula was 0.90 (p> 0.05). The color value of the pineapple core Khoo-Tu was L * (brightness value) (37.31) b * (yellowness value) (9.45) rather than the basic formula Khoo-Tu (p> 0.05). The nutritional value of the pineapple core Khoo-Tu was 316 Kcals protein 2.71 % fat 8.86 % ash 0.52 % carbohydrates 56.3 % dietary fiber 3.99 % insoluble fiber 3.60 % and 0.39% of water-soluble dietary fiber that was found in the pineapple core Khoo-Tu to provide lower nutritional value than basic formula Khoo-Tu. The microbiological quality of basic formula and pineapple core formula was found that the total variable count fungi and bacillus serous were less than 10 colonies / 1 g sample and staphylococcus aurias were not found in both samples. The shelf life of rice (Room temperature) found that the basic recipe was 12 days and the pineapple core recipe It has a shelf life of 6 days. At chilled temperature (4 degrees Celsius) it was found that the basic formula and pineapple core formula had a shelf life of 25 days with all microorganisms less than 1 x 104 colonies/sample 1 gram fungus less than 100 colonies /1 gram sample and All microorganisms and fungi exceeded the standard on the 28th day.

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.