The purpose of this study was to study 1) opinions and needs of cooperative saving members towards the existing welfare services and their additional needs 2) to compare the opinions of members of the savings cooperative on the welfare services received and 3) to compare the demand for additional welfare services of the saving cooperative members. The personal factors were classified and a questionnaire was used as a tool to collect data. The data analysis statistics included percentage mean and standard deviation. The hypothesis was tested using t-test and one-way ANOVA was applied. The Scheffe pair test was used if the statistical significance was found at 0.05. The research disclosed that the majority of respondents were married males between the ages of 51-60 years old whose educational level was lower than the bachelor’s degree. They mostly worked as government employees with more than 10 years of service and earned monthly income of 20001-25000 Baht. Their existing welfare services are capital stocks followed by ordinary and emergency loans respectively. Different opinions in the comparative analysis were found among the individual factors of welfare services in terms of their gender age status and education. However they were similar in terms of the type of employment service term and monthly regarding to the welfare services received. As for the comparative analysis of individual factors it was revealed that there were different needs for welfare services because the members with different education levels required distinctive welfare services at the statistical significance of 0.05. However ง the personal factors including gender age status type of employment service term and monthly income were similar concerning their needs for additional welfare services.

The purpose of this study was to investigate the perceived service quality of QC Car Audio users and compare the quality of service provided by QC Car Audio stores classified by their demographic characteristics. The sample was 267 customers using the QC Car Audio service from January 2015 to January 2017. The statistics used for the data analysis included frequency percentage mean standard deviation and t-test was applied as well as the analysis of one-way ANOVA. The study found that the overall quality of QC Car Audio service provided by the customers was at the highest level. It was also found that the customers’ different gender age marital status education monthly income occupation and service location did not significantly vary in terms of the service quality perception towards QC Car Audio in the overall. When looking into each five aspects there were no significant differences. However different service locations yielded different service quality perception towards QC Car Audio at the .05 statistically significant.

The research objectives were aimed to scrutinize problems of quality control in accounting firms for accounting services in Nonthaburi. The samples used in this study were 105 accounting firms registered with the Department of Business Development with the business purpose was to provide accounting services in Nonthaburi province. The statistics used in data analysis were frequency distribution percentage mean standard deviation t-test and one-way ANOVA; then Least Significant Differentiation (LSD) was applied to test each pair. The results revealed that most chief accountants were 41-50 years old female with bachelors’ degrees and had more than eight years’ work experience. Most accounting firms were limited companies with the work duration period of serving 6 to 10 years with 1 to 5 employees and at least 50 customers. They had not been certified according to the announcement of the Department of Business Development. The overall problems regarding the quality control were relatively high. The highest aspect was related to ethics followed by the management responsibility within the accounting firms and work operation. Based on the hypothesis testing different ages and types of accounting had different opinions on quality control issues at 0.05 statistically significant difference; and different genders education levels experiences and work tenures number of employees number of customers and accreditation of accounting firms did not differ in terms of available opinions. ง Concerning problems regarding quality control in accounting firms employees should be promoted to enhance their knowledge and performance understand the quality assurance system of accounting firms. Also The Department of Business Development should provide trainings for accountants working for the accounting firms in order to achieve effective implementation and obtain higher potential for extra accounting quality.

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 ( ) The study indicated that Most are female Most are older than 40 years of marital status. A bachelors degree Most earn between 20001-30000.- baht a staff of servants. The period of performance for more than 10 years. The study reviews the Personnel Division of Finance and Accounting Department about the current internal policy process and overall effectiveness on the high responsive level. For suggestions Department executive should monitor closely to the performance of the personnel. This is because of the current agencies may affect the performance of some staff. This may due to not accustomed to working in the new ง position. Which cause problems and impact on other related issues and may become the system itself. Agencies should carefully plan the operation carefully turnover. It should include a detailed study of each position to be rotate. According educational aptitude and proficiency qualification of personnel each. This will help the organisation to meet people’s skills for jobs rotation and reduce redundancy to the overall management. Effectively agency should have the training practice knowledge and skills of the personnel on the new job has been circulating. It may provide for the transfer of knowledge from experts in various internal units (Unit School) or provide a protocol which will guide the operation and lead to the effiency the processes and systems should include the protocol for emergency replacement without impact to make it stop or stumble at any stage of the processes.

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.