จำนวน Repository ( 182 )

ประสิทธิภาพระบบสารสนเทศทางการบัญชีในยุคไทยแลนด์ 4.0 ที่มีต่อคุณภาพรายงานการเงินอย่างยั่งยืน
ประสิทธิภาพระบบสารสนเทศทางการบัญชีในยุคไทยแลนด์ 4.0 ที่มีต่อคุณภาพรายงานการเงินอย่างยั่งยืน

The objective of this research to investigate Effect of Accounting Information System Efficiency in Thailand 4.0 on Sustainable Financial Report Quality . Data was collected from 202 accounting director in Thailand. The quantitative approach was applied by using questionnaire in data collection. Descriptive and inference statistics were used: percentage mean standard deviation Pearson correlation and multiply regression analysis. The results presented demographic characteristics of respondents were male aged between 41–50 years old had higher than bachelor’s degree. They marital status was mostly single closed to married. Most participants had work experience in audit filed more than 15 years and earned auditing revenue per month more than 90000 Baht in average. In addition the companies of most accounting director who answered the questionnaire had more capital 1000000000 baht earn more than 150000000 baht per year and most of whom have received awards of 148 people representing 73.30 percent The findings revealed that the accounting director as a whole at the highest level. When each aspect was considered found to be at the highest level were the internal control in accounting information systems efficiency of accounting information system accountant competencies and support of the management. The findings indicate that the internal control in accounting information systems efficiency of accounting information system and accountant competencies have a positive influence on sustainable financial report quality which were statistically significant at 0.05.

2564
บุพปัจจัยที่มีอิทธิพลต่อผลการดำเนินงานของธุรกิจเครื่องมือแพทย์ในประเทศไทย
บุพปัจจัยที่มีอิทธิพลต่อผลการดำเนินงานของธุรกิจเครื่องมือแพทย์ในประเทศไทย

This research aimed 1) to study levels of transformational leadership innovative climate knowledge management systems innovative work behaviors and firm performances 2) to investigate causal relationship of transformational leadership innovative climate knowledge management system as well as innovative work behaviors which influenced on performances of the Medical Device Business in Thailand 3) to examine relevance of those variables along with causal relationships of the antecedents affecting performance of the Medical Device Business in Thailand to empirical data. Data were collected from 312 middle level managers in Medical Device Business in Thailand by using questionnaires as a research instrument. All of the data were analyzed using Structural Equation Model. The analysis of correlation coefficient model showed that the latent variables significantly related to one other at statistical level of 0.001. The analysis of structural equation model (SEM) revealed that the model was completely compatible with the empirical data and the hypothesis. (GFI = 0.933 CFI = 0.972 RMSEA = 0.078 RMR = 0.018) The findings also showed that transformational leadership significantly affected innovative work behaviors at statistical level of 0.001. Similarly innovative climate significantly affected innovative work behaviors at statistical level of 0.001. Likewise knowledge management system significantly affected innovative work behaviors at statistical level of 0.001. Finally innovative work behaviors significantly and directly affected the firm performance at statistical level of 0.05.

2564
การพยากรณ์ปริมาณน้ำฝนรายเดือนบริเวณประเทศไทยภายใต้ภาวะโลกร้อน โดยใช้โครงข่ายประสาทเทียม
การพยากรณ์ปริมาณน้ำฝนรายเดือนบริเวณประเทศไทยภายใต้ภาวะโลกร้อน โดยใช้โครงข่ายประสาทเทียม

he monthly rainfall forecasts are very important in Thailand because the most of people has a career in agriculture. The monthly rainfall forecasts can be analyzed for manage water resources. In addition the monthly rainfall forecasting is used to manage water for consume in Thailand. This research is forecasting monthly rainfall under the global warming using a multilayer neural network. It is a network with one hidden layer. The data from the Meteorological Department is use. Imported variables include temperature humidity and wind. The forecast from January to December 2018. The mean square error (MSE) to measure forecasting accurate and found that the value is suitable error (10.25). The neural network can provide accurate monthly rainfall forecasts from January to December. It was found that the southern region had the highest rainfall and the eastern region northeastern region northern region central and western regions respectively. Therefore neural networks can be forecast rainfall accurately and efficiently. It can be used to analyze and manage water resources effective.

2564
อิทธิพลของการละเมิดทรัพย์สินทางปัญญาต่อรายได้กลุ่มอุตสาหกรรมดนตรีของไทย
อิทธิพลของการละเมิดทรัพย์สินทางปัญญาต่อรายได้กลุ่มอุตสาหกรรมดนตรีของไทย

In spite of the copyright law in Thailand where distributing or obtaining a copyrighted work without the permission of the copyright holder is against the law illegal streaming and downloading of music is dramatically increasing. This changing behaviour of consumers has an incredible impact on the music industry as a whole. Our paper analyses the influence of intellectual property infringement on Thailand’s music industry income. The research tools employed in this study are a questionnaire and an in-depth interview to enable analysis. We found that after the evolution of musical technology in the 1990s internet-based music consumption has become significantly more popular and increasingly consumers are streaming sharing and discovering digital music all across the globe including in Thailand. With this new development of digital music the dynamics of the music industry have been affected significantly both in terms of income and number of entrepreneurs. Multiple regression analysis results show that the amount of unauthorized downloading of copyrighted music has a negative effect on Thailand’s music industry income. In contrast the number of property disputes from illegal downloading of copyrighted music has a positive effect on this industry income. The results suggest that entrepreneurs should pay attention to warranty information on products and prices and security of financial transactions in order to encourage consumer authorized online purchasing. In addition law enforcement can help achieve the goal of decreasing online music piracy.

2564
การพัฒนารูปแบบสำนักงานบริการด้านวิชาชีพบัญชีในไทย  ด้วยแนวคิดทุนปัญญาสู่ประชาคมเศรษฐกิจอาเซียน : กรณีศึกษาสำนักงานบัญชีคุณภาพในเขตกรุงเทพมหานคร
การพัฒนารูปแบบสำนักงานบริการด้านวิชาชีพบัญชีในไทย ด้วยแนวคิดทุนปัญญาสู่ประชาคมเศรษฐกิจอาเซียน : กรณีศึกษาสำนักงานบัญชีคุณภาพในเขตกรุงเทพมหานคร

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.

2564