The propose of this research present a comparative study of the Reliability Improvement of Electrical System for Electric Mass Rapid Transit Train which describes in term of the power supply efficiency including voltage imbalance that could indicate how much the electric power quality is being more or less. The electrical system to be used in the Mass Rapid Transit system has 4 types of connection between three (3) phases of Metropolitan Electricity Authority (MEA) transformer and station transformer which is Single phase V-Type Scott and Le- Blanc to be considered for the different transformer connections type could be carried out and resulted in the most unbalanced in power supply as well as properly solution for power supply mitigation of voltage imbalance. From foregoing the data analyst was discovered that a single phase connection could cause the most unbalance voltage but on the other hand Le-Blanc connection is the least unbalance which could be reduced the impact on the Mass Transit Train and increase the credibility of consumers in order to continuity implement service usage.

The objective of this research was to study the investors’ investment volumes affecting the Price change of the ETF SET 50 mutual fund in the Stock Exchange of Thailand. This research was the Quantitative Research. The descriptive statistics was used to test the preliminary data and used the Multiple Regression Analysis of the Inferential statistics to test the hypothesis and used Pearson Correlation to find the relationship between independent variables by using the daily data of the past five years start from January 1 2012 to December 31 2016. The results of the study found that the investment volumes of domestic institutional investors’ portfolio account of foreign companies and general investors affected the Price change of the ETF SET 50 mutual fund and the SET 50 stock price index in the Stock Exchange of Thailand at the 0.05 significant levels. The SET 50 stock price index was highly and positively related to ETF SET 50 mutual fund price change in the Stock Exchange of Thailand at the 0.01 level of statistical significance

This study was aimed to investigate the management process (POSDCoRB) that influenced the effectiveness of the organization consisting of work satisfaction and work quality accomplished at the scheduled time as well as the adaptability of the residential construction business in Bangkok Metropolitan. SMEs companies were selected according to registered capital from 1 million to 5 million baht only the companies with the profitability and unexceed total revenue of 30 million baht in 2016. 160 samples were used to respond to the questionnaire. Descriptive statistics Pearsons Product Moment Correlation Inferential statistics analysis stepwise multiple regression analysis were applied in the data analysis. It was found as follows. 1) The level of the management process of the residential construction business in Bangkok was high as well as planning and budgeting. However the process of people allocation organization direction coordination and reporting were relatively moderate. 2) Respondents in the residential construction business highly agreed upon the effectiveness of the organization work quality scheduled time achievement while the effectiveness of the organization in terms of satisfaction the organization adaptability were moderate. 3) The management processes had the highest correspondence with the effectiveness of the organization in terms of the coordination and adaptability of the organization followed by the budget which was related to the quality of the work. Finally 4) the management process concerning the coordination budget and organization management influenced the organization effectiveness of the residential construction business in Bangkok at the statistical significance of 0.01.

This research aims to study 1) factors affecting on operational efficiency; and 2) factors affecting on accounting professional success. The samples of this study consists of 260 accountants which has experience in accounting performance at least one year. The research instrument was a questionnaire which development by using IOC technique and already test content and construct validity including reliability. Data analysis employed descriptive statistic such as frequency percentage mean and standard deviation including Pearson correlation and multiple regression analysis. The results of this article found that most accountants believe that mean of the level of operational efficiency = 4.07 (S.D. = 0.460) and mean of the level of accounting profession success = 3.95 (S.D. = 0.530) both of them were quite well in Thailand 4.0. The result also show that level of professional accountant competencies compliance with the code of ethics profession and professional judgment have positive significant on operational efficiency at the significant level α < 0.01 while operational efficiency the level of professional accountant competencies efficiency of internal control system and professional judgment have positive significant on the level of accounting profession success at the significant level α < 0.01. These results also explained that both of the level of professional accountant competencies and professional judgment have both direct andindirect effect on the level of accounting profession success through operational efficiency with the significant level α < 0.01. Additionally control variable -- work position also has positive significant on both the level of professional accountant competencies and the level of accounting professional success at the significant level α < 0.05.

The objectives of this research were to study the cost structure of rice cultivation with the activity-based costing method and to compare the cost structure of rice cultivation with the activity-based costing method in Chaiyaphum Province. The sample of this research was 50 rice farmers in Ban Khwao District and 50 rice farmers in Khon Sawan District. A questionnaire was used to collect data. Data were analyzed using descriptive statistics including percentage average standard deviation and t-test dependent samples. The results of this study showed that the cost structure of rice cultivation using the activity-based costing system method in Chaiyaphum province consisted of direct material cost direct labor cost and production cost. The direct material cost structure of Ban Khwao district was 232945 baht meanwhile the direct material cost structure of Khon Sawan district was 167850 baht. The direct labor cost of Ban Khwao district was 503600 baht meanwhile direct labor cost of Khon Sawan district was 473250 baht. The production cost of Ban Khwao district was 122610 baht meanwhile the production cost of Khon Sawan district was 121320 baht. The comparison of cost structure of rice cultivation with the activity-based costing method of Chaiyaphum Province showed that total cost of Ban Khwao district was 861605 baht meanwhile total cost of Khon Sawan district was 764970 baht. This implied that total cost of Ban Khwao district was higher than that of Khon Sawan district.