The purposes of this research were 1) to study the individual factors of Thai women on making decisions about purchasing Thai-style embroidered textiles in the Bangkok area 2) to study the marketing mix factors which have an effect on their decision making 3) to study the decision making of the women 4) to study the relation between marketing mix factors and the women’s decision making and 5) to compare the level of decision making on purchasing of Thai-style embroidered textiles by considering the individual factors. The sample consisted of 400 women who purchased Thai-style embroidered textiles in Laksi Phra Nakorn Phaya Thai and Chatuchak districts. The employed research instruments were a questionnaire. The statistical methods used in analyzing the data were frequency percentage mean standard deviation Pearson Product Moment Correlation and One-Way ANOVA. The results showed that: 1) The main target group was women who were aged between 41 and 50 years single and have bachelor degrees. They were government or state enterprise officers who have an income from 25001 to 35000 baht per month. 2) The target group prioritized marketing mix factors at a high level; the product factor was at the highest average followed by the price factor. The lowest average was the staff factor. 3) The decision making considered several factors; the pattern of Thai-style embroidered textiles had the highest average followed by influencers. The lowest average was the buying frequency. 4) The marketing mix factors (product price channel promotion staff place of selling and service) were correlated with the decision making factor with a significance at the .05 level. And 5) the comparison of individual factors that affect decision making showed that status and average income per month were different while other factors were the same with significance at the .05

The purposes of this research were : 1) to study the business operations of Mee Korat small business owners in Nakhon Ratchasima Province 2) to identify problems of Mee Korat small business owners in Nakhon Ratchasima Province 3) to compare the business problems’ levels of Mee Korat small business owners in Nakhon Ratchasima Province according to business operation problems and 4) to propose guidelines for developing Mee Korat business of small business owners in Nakhon Ratchasima Province. The research population was 35 Mee Korat small business owners in Nakhon Ratchasima Province. The research instrument was a questionnaire. The statistical analyses used in this study were frequency percentage mean standard deviation and one way analysis of variance. The research results can be summarized as follows: 1) For the business operations of Mee Korat the business owners mainly produced Mee Korat products and sold them together with sauce. They have run the business for 16 years with at least 10 employees using personal selling strategies for the products. According to monthly sales reports there were less than 10000 packs of Mee Korat products and the monthly income became less than 200000 baht. 2) The small business owners faced up to medium level business problems. When considering each problem from the most to the least the problems were products sales production personnel finance and management respectively. 3) The comparison of all the level of business problems of Mee Korat small business owners in Nakhon Ratchasima Province showed that the problems included types of products for selling length of business management number of employees business marketing strategies amount of monthly production and monthly income of the business problems of Mee Korat small business owners in Nakhon Ratchasima Province had no statistically significant differences at the .05 level. And 4) the guidelines for developing Mee Korat business were as follows: The small business owners should improve vermicelli quality to prolong the shelf life of vermicelli and provide a variety of flavors of vermicelli. The small business owners should modernize the types of vermicelli and build an online distribution channel. They should also find lending sources with low interest rates to improve business so as to compete with competitors. There should be an implementation of job rotation for employees/members to increase production capacity. Moreover the small business owners should offer more opportunities in administration for new visionary staff and the former administrators should give advice to new administrators to improve the business growth and compete with more competitors.

The research objective is to study the relationship between environmental disclosure levels corporate governance and the performance of companies listed in the Real Estate and Construction group on the Stock Exchange of Thailand. It was conducted by collecting information from the financial statements the annual reports and the information registration forms (Form 56-1) of 91 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used in data analysis including correlation analysis and multiple regression analysis. The study results showed that environmental disclosure levels including environmental policy disclosure and other environmental disclosures positively correlate with the rate of return on equity return on total assets with a statistical significance at 0.01 and 0.05 levels. Corporate governance including the percentage of shareholding by the management and the number of the Board of Directors positively correlates with the return on total assets with a statistical significance at 0.01 and 0.05 levels.

This research aimed to study organizational characteristics and organizational supporters that affect the innovative development of small and medium enterprises (SMEs). The independent variables were organizational characteristics based on McKinsey’s 7S framework (strategy structure systems style staff skills and shared values) and organizational supporters (technology and government support). The dependent variables were guidelines for accounting innovation development. Sizes of the organization were control variables. The sample group in the study consisted of 309 small and medium enterprise entrepreneurs. Data were analyzed using descriptive statistics and inferential statistics (multiple linear regression). The results showed that strategy systems staff technology and governmental support affect the innovative development of small and medium enterprises (SMEs) at the .05 level of significance. According to small and medium enterprise entrepreneurs management accounting innovation and financial innovation were very important to SMEs (X ±S.D. equal 3 . 6 1 ± 0 . 8 2 ) . To develop SMEs’ accounting innovation entrepreneurs need to determine clear strategies policies and goals for innovation manage data systems to be exchanged in organizations and set a motivation system for innovation development. Staff development plans should be created for knowing and understanding innovation. Apart from organization management SMEs need to get government support and adapt technologies to accounting to increase the efficiency of accounting information.

Today it found out that many organizations in Thailand did not pay attention in the importance of doing CSR activities due to those activities are in need of budget requirement. In other word it increases the company burden while the society will be the only party who receive the benefits. There is increasing pressure to dress up CSR as a business discipline and to deliver business results. Such philanthropic activities like donating money to local charities will be mainly carried out in broad spectrum without any demand from society at all. As a result it comes the concept of Creating Shared Value (CSV) which is widely accepted ideal of pursuing “shared value” by creating CSR activities with business value in ways that also create value for society sustainability. The objectives of this article is to study about CSV in details from various sources of academic documents while to review all relevant literatures in order to easily understand the concept of CSV. It combines all kind of knowledge about CSV with explanations in many point of views with comparison and the differences between CSR and CSV for proper understanding. Our article comes with the active engagement of the company leader in CSV initiatives into general practice by integrating CSV with their business vision and strategies including to align with the company’ s purpose and values. A properly implemented CSV concept can bring along a variety of competitive advantages by their resources as well as internal expertise to enhance employees efficiency creativity and reinforcement their employees potential to become the powerful tool in creating innovative business model in order to benefit to society improvement. In related to the above mentioned useful experience from CSV activity operating by one of Thai company has been shared with guidance for other companies those like to develop and across in the business model successfully.