The purpose of the study was set to analyze the current situation of human resource cost management of tourism business of community enterprises in the lower central region. The study was examined through the perspective of a group of experts scrutinizing future feasibility of human resource cost management of tourism businesses of the lower central region community enterprises. The data were examined by delphi techniques with the data collected through the interviews and questionnaires from three different data collections. The data analysis was completed using means of descriptive median and consistency then confirmed the result with by the interquartile range calculation. It was found that the key components included 1. Mechanism skill cost 2. Management skills cost and 3. Effectiveness skills cost for the determination and validation of future forms of human resource cost management model in tourism business of community enterprises in the lower central region as examined and approved by the experts in all three skills for the feasibility of the future application

This research is a Qualitative Research in the form of Case Study which aims to analyze learning activities and learning activities model to improve the life quality of the elderly by using schools as a base. This focuses on collecting data from indepthinterviews individually from 15 major informants including group discussionswith related 12 representatives from elderly schools who are the master and haveoutstanding learning activities. The elderly schools include the Elderly School of Plubplachai Sub-district U Thong District Suphan Buri Province the Elderly School of Tumbon Nonglan Tamaga District Kanchanaburi Province and the Elderly School of Yannawa District Bangkok. In addition observation and field notes are used in collecting data. The data was analyzed by using content analysis and occurring phenomena descriptive analysis The results indicated that things to consider about learning activities for improving the quality of life of the elderly by using schools as a base include (1) the background of the elderly school (2) Purpose or intention of learning management (3) the elderly school learning content or curriculum (4) Process patterns or methods of learning management (5) Assessment or impact. These are diverse under the concept of establishing an elderly school and the learning activities are organized by the interests of the elderly and those activities are important for their livelihood. There are 2 characteristics of the learning activity model for improving the quality of life of the elderly which are (1) It is a learning activity model with institution curriculum and lessons. The activity is an activity that encourages networks in community to be speakers to transfer knowledge or lecture and practice via various learning tools. (2 ) It is a learning activity model of the villagers. It is an alternativeactivity for learners. It is an empirical learning model that is demonstrated and then acted such as career development activities ones own well-being activities and other activities. Moreover there are other learning activity models i.e. (1) It is a learning activity model based on what should be known about current lifestyle and world society. (2) It is a learning activity model based on what must be known about benefits and protection. (3) It is a learning activity model based on curious things which response to learning needs based on learners life and cultural basis of the local community. The result of this research is to be a guideline in order to promote operations and enhance the potential of the elderly that are suitable to the context of the area group and expand the learning management by using the elderly school as a base.

This research has the following objectives: 1) To study the basic data of freshman orientation activities. 2) To determine conditions and problems of organizing freshman orientation activities within the Faculty of Home Economics Technology Rajamangala University of Technology Phra Nakhon. 3) To find guidelines for organizing creative freshman orientation activities within the Faculty of Home Economics Technology Rajamangala University of Technology Phra Nakhon. The sample were students in the Faculty of Home Economics Technology Rajamangala University of Technology Phra Nakhon who were studying in 1st–4th year of a Bachelors degree academic year 2020. The sample were calculated based on the Taro Yamane method and selected by stratified sampling obtained a total of 305 students. The research tool was a questionnaire. The statistics used in the study were frequency percentage mean and standard deviation. The statistical data was analyzed by using a computer program. The research results indicated the basic data from general information as follows: 1) The word of command by the Head of The National Council for Peace and Order on measures to prevent and solve the problems of quarrels among students 2) the announcement of the Office of the Higher Education Commission on organizing freshman orientation activities and cheer meetings in higher education institutions 3) student manuals rules regulations and announcements of Rajamangala University of Technology Phra Nakorn related for the use as the basic data for researching were found that both government policies and university policies focus on supervising the organization of freshman orientation activities to be in good order and legally in the scope of Thai morals and manners. The overall condition of organizing freshman orientation activities within the Faculty of Home Economics Technology was at a high level. The overall problems of organizing freshman orientation activities within the Faculty of Home Economics Technology were at a low level. For the model of organizing creative freshman orientation activities within the Faculty of Home Economics Technology Rajamangala University of Technology Phra Nakhon it should be proceeded as follows: 1) Operational planning – There should be student activities planning in every academic year and a manual for organizing freshman orientation activities. 2) The process of organizing freshman orientation activities: The implementation results should be reviewed mutually with students of all programs. 3) Organizers: Organizers should be supervised in proper dressing / personality / attitudes for organizing freshman orientation activities. 4) Facilities for organizing activities: There should be adequate facilities for all participants to be able to access convenience and useful services. 5) Quality of organizing freshman orientation activities: Activities organized should be consistent with the objectives of freshman orientation activities.

The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.

This research is a Mixed Method with the objective: 1) To study a causal relationship model of factors Influencing the loyalty of Lanna cultural tourism in the Eastern 2) To examine a causal relationship model of a causal factors influenced the loyalty of the Lanna cultural tourism in Eastern.3) To study both direct and Indirect influence and the total influence of causal factors that influence the loyalty of Lanna cultural tourism in Eastern. The part of quantitative research; Research was qualitative research and questionnaire were constructed to be a tool to measure concept definition. The data was collected tourist traveling to 4 province in the Lanna cultural group in Eastern region: Chiang Rai province Phrae province Nan province and Phayao province. The sample group was divided by the proportion of 4 equal numbers of each sample. The samples group was divided by proportion of 4 equal; each sample included 150 participants. The sample were conveniently collected and analyzed by frequency percentage mean standard deviation Pearson’s correlation coefficient and analysis confirmatory component analyzed at the statistical significance level .05. Qualitative research using intervenes to collected information from member of chamber of commerce member of province tourism in Thailand the provincial tourism member industry council Thailand who has4 experiences in tourism. The hypothesis test found that image tourism experiences tourism and affect the perceived of psychological component on tourist loyalty. By the potential tourism and experience was not affect tourism loyalty. The direct and indirect and total influence found that potential tourism has direct influence on tourism loyalty was equal at .054 and has indirect influence perceived psychology tourism were equal at .034 a cross with a total influence at .088 were can not significantly. Effect of image tourism has direct influence on loyalty were equal at .077 and indirect influences a cross perceived psychology were equal at .366 with a total influence at .443 were significantly at the .05. Experience tourism has direct influence on tourism Loyalty were equal at .059 and has indirect influence a cross perceived psychology were equal at .252 were total at .311 were can not significantly. Research results that obtained both public and private sectors related to tourism management as well as Lanna cultural in Eastern community can be used as a guiline for developed strengthening and as a policy of suggestion to raise cultural tourism loyalty in the Lanna Eastern groups including Chiang Rai Phayao Phra and Nan have potential that is due to the tourism loyalty of sustainable cultural tourist.