This independent study aims to compare the level of expectations on professional competencies for accountants of accounting and finance executives in the non-life insurance companies registered with the Office of Insurance Commission. The data is collected using 56 questionnaires. The samples are collected from executives in accounting and finance divisions in 115 non-life insurance companies. The data is analyzed using descriptive statistics and inferential statistics. The study results showed that the accounting and finance executives in the non-life insurance companies expect overall professional competencies for accountants in a high level. In each aspect it is also at a high level. The highest expectation is on the values ethics and professional attitudes followed by accounting professional skills and the main knowledge of professional practice. The accounting and finance executives male and female have no different expectation. However it is found that the accounting executives with different age education level job positions and experience have different expectations on professional competencies for accountants with statistical significance. Older executives with higher education higher positions and more experience have more expectations

This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed companies in the Stock Exchange of Thailand were in highest level in terms of opinions concerning internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. Regarding each aspect of the opinions the overall and individual opinions on the sustainable survival of listed companies in the Stock Exchange of Thailand were expressed at the highest level including the achievement of organizational goals related parties’ acceptance and trust and competitive advantage. Based on the relationship analysis and the impact it was found that 1 ) the qualifications of the internal auditor had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand and 2) the work performance of internal auditors had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand. In summary the qualifications and performance of internal auditors were positively related and had an impact on the sustainable survival of listed companies in the Stock Exchange of Thailand. Therefore companies should focus on internal auditors’ qualifications and work performance to make the organization more competitively advantageous and more accepted by those who got involved and able to achieve the goals which can enable the organization to succeed and survive sustainably.

This research purpose is to study the relationship between good governance and the efficiency of waste reduction and the enterprise performance in the perspective of balanced scorecard. The population studied is 308 successful enterprises that received the Outstanding Corporate Governance Award from the Department of Business Development at the national and provincial levels from 2016 – 2018. The sample group is 179 entrepreneurs and enterprise employees using questionnaires as a tool for data collection. The statistics used for data analysis are percentage mean standard deviation correlation analysis and multiple regression analysis. The research results showed that good governance participation and cost effectiveness had a positive relationship with the overall enterprise performance. The moral principles had a negative relationship with the enterprise performance as a whole with statistical significance at the level of 0.01. The efficiency of waste reduction had a positive relationship with the overall business performance of the enterprise with statistical significance at the level of 0.01. The good governance accountability and efficiency in reducing waste are positively correlated with overall performance with statistical significance at the level of 0.05 and with the statistical significance at the level of 0.01 respectively

This research aims to develop a road accident prevention system to reduce the risk of accident a case study of Kamsakasang Junction Non-Thai District Nakhon Ratchasima Province. The target audiences are: traffic experts and 15 civil engineers to evaluated the developed system. From the study of traffic problem and risk areas there are 7 aspects to be improved: 1) Installation of traffic light 2) Installation of lighting and changing control cabinet 3) Improvement of the traffic island 4) Changing lower traffic island to higher one 5) Painting reflecting colour and reflecting light on the edge of the island 6) Drawing traffic line 7) Installation of warning signs. From the development of accident prevention system and evaluated by the experts; the overall evaluation of the system was the best (x = 4.66 SD = 0.41). There were 6 highest rated aspects and 1 very good aspect. The highest rated were installation of Vehicle Actuated traffic light (x = 4.92 SD = 0.15). As result of the development of road accident prevention system in 2014 the accident statistics were reduced by 53.85% compared to the pre-installation period. The statistics are reduced so it can be concluded that the road accident prevention system can be used effectively and it can be applied to other risk areas.

The study on document management efficiency of support staff at an academic public institution was aimed to investigate 1) the personal characteristics of the academic support staff 2) the efficiency of document management of academic support staff and 3) to analyze the differences of the staff’s document management efficiency classified by their personal characteristics. The population used in this study was 78 technical support staff of a public educational institute. The questionnaire was applied to collect the data analyzed by the frequency percentage mean and standard deviation. The results revealed that most of the respondents were females who were 30 to 39 years old having been working at the institution for 6 – 10 years. The positions held during the investigation were less than five years. Most respondents had never been trained on document management. When considering each aspect it was found that the document reception and delivery were mostly handled while the document writing and keeping were at a high level. However recycling borrowing and destroying document were found average. The results of the comparison of efficiency differences of the document management of academic support staff classified by the personal characteristics showed that gender age educational level position duration of work in the educational institution were moderate revealing the equivalent level of the document management efficiency. The work position held uncovered moderate level of ง the document management efficiency except for the period of work position held for 11 to 15 years which was considered high. Twice or three times of the attendance on the document management training was considered highly efficient as opposed from those once or never being trained. This affects the efficiency of managing different types of documents.