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

The study on the relationship between financial ratios and returns from stock price ratios in the Market for Alternative Investment (MAI) aims to study the relationship between financial ratios and returns from the stock price ratio on the Market for Alternative Investment (MAI) and to the relationship between financial ratios and returns from the ratio of stock prices in the primary market The MAI of the companies with a high yield and the companies with low yield. The data is collected from 32 companies 151 samples listed on the Market for Alternative Investment (MAI). They are separated into 74 high-yield companies and 77 low-yield companies. The data is analyzed using descriptive statistical analysis including mean and standard deviation and inferential statistics including Pearson’s Correlation Coefficient Analysis and multiple regression analysis. The results showed that the working capital ratio (Log10CR) and net profit to equity ratio (ROE) were positively correlated with stock price ratio. The fast working capital ratio (Log10QR) and the net profit margin ratio (ROA) have a negative relationship with stock price ratio. The net profit margin (NPM) and the operating profit to income ratio (OIM) have no relationship with the share price ratio.

The purposes of this study were to 1 ) study problems of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission in terms of supplying controlling and exterminating the inventory and 2 ) examine solutions to problems to improve of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission to operate more efficiently effectively transparently and verifiably. The research population consisted of 5 0 direct staff members working in the field of office supplies in the Office of the Teacher Civil Service and Educational Personnel Commission. The instruments used for data collection were questionnaires and statistics used for data analysis included percentage mean and standard deviation. The results of the research revealed that the problem of the administration of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission in the overall was moderate. When considering each aspect it was found that the inventory control aspect was the most problematic for the lack of places to store deteriorated items and exterminate within a specified period of time. The solution was to create a manual and schedule to operate the inventory more effectively. Secondly there was a problem with the cost of the inventory needed by the users that was always higher than the government standard. To solve this problem a survey on the material requirements of the internal units should be conducted before ค setting a budget for the materials to meet the current market price by all parties involved in the budget plan. Finally for the extermination of the inventory the problems were related to the responsible committee who had clear knowledge of the rules and practices of their roles and duties. Training regarding in the inventory administration should be arranged for regular and continuous understanding

This study aimed to investigate the level of personnel finance and accounting division. Irrigation measures on job rotation. And to compare the levels of opinions on the current performance measures. BY Individual Personnel Division of Finance and Accounting Department samples used in this study included civil servants employees of government employees. To measure circulating within the agency. Division of Finance and Accounting Department which has a staff of 164 people officials employees of Government Employees (data from the Personnel Department of General Administration. Division of Financial Year 2559) by the processor. And analyzed by a computer program. The statistics used to analyze the data were frequency percentage Mean () standard deviation ()