A comparative study. The purpose was to study the costs and the cost of return. Comparative analysis of the difference between revenue and the cost of return breakeven Between brackish and salt water fish white snapper. This study used data from interviews with of 24 cases. The period 6% of Interest rate of study 5-year. - A study of the brackish cost per acre was 355127.00 baht Salt water 31556.34 baht cost was 850784.15 baht Salt water 788305.00 baht Income yield 1914250.00 baht. and Salt water 1908750.00 baht. the cost according to the net present value (NPV) were positive value equal 620881.68 baht Salt water 628974.65 baht and the internal rate of return (IRR) 16.95% Salt water 17.45 % with a payback period of 1 year 9 months 6 days Salt water 1year 8 months 4 days and the breakeven point is equal to 96529.25 baht Salt water 86643.80 Baht. - The salt water yield worthwhile than brackish water.

The objectives of this research were 1) study about educational achievement in financial ratio of undergraduate of Sripatum University by cooperative learning: numbered heads together. 2) compare the learning achievement in financial ratio being taught by cooperative learning: numbered heads together technique and the Traditional teaching method . The population used in the research was 80 students that enrolled in business finance on semester 1/2012. The population was divided into a control group and an experimental group. Each group contained 40 students. For data analysis mean standard deviation t-test were used. The research finding indicated that the learning achievements of students using the cooperative learning : numbered heads together technique and the traditional teaching method were at variance with statistical significance at the level of .05 whereas the learning achievement of students of the experimental group treated by cooperative learning: numbered heads together was found higher than the experimental group treated by the traditional teaching method.

The objectives of this research are to analyze the relationship between securities price and the efficiency of the account receivable management and to study the model of improving the efficiency of the account receivable management of the agricultural business group in the Stock Exchange of Thailand. The number of data which had been used in this research was 16 random companies of all 22 companies from the listed companies in the Stock Exchange of Thailand agricultural business group by using purposive sampling method. The researcher used both quantitative and descriptive analysis method by bringing the quantitative data analysis from 2006-2010 to descriptive analyzing which had compared between the selling revenue account receivable value allowance for doubtful bad debt account receivable turnover average collection period book value per share primary earnings per share and securities price. The results of analyzing are changing in the account receivable of Chiangmai Frozen Foods Pcl. Lee Pattana Pcl.; changing in the bad debt of Pak Food Pcl.; changing in the average collection period of Thai Rubber Latex Corporation (Thailand) Pcl. Pak Food Pcl.; changing in the book value per share of Pak Food Pcl. Kiang Huat Sea Gull Trading Frozen Food Asian Seafoods Pcl. Asian Seafoods Pcl.; changing in the primary earnings per share of Thai Rubber Latex Corporation (Thailand) Pcl. Thai Luxe Enterprise Pcl. Lee Pattana Pcl. and Kiang Huat Sea Gull Trading Frozen Food Asian Seafoods had related to securities price per share.

This research had objectives for the purpose of studied the rice production technology and cost benefit of farmer members in community rice seed centers (CRSC). The research case study was conducted in Phatthalung province by field surveys combining participatory rural appraisal and structured interview of 35 members during the research period from April 2012-August 2012. The CRSC received contribution grain from government service. The result showed that majority rice community center member were men and in one family had average 2 workers. Their ages between 51-60 years old. The Majority of education were primary school (grade 4). The cultivated area of rice between 11-20 rais. Rice production can generally be divided into the following 10 stages that is soil improvement land preparation crop establishment plantation water management nutrient management pet control weed control harvesting and post harvest. The results of the study found that almost all farmer using private land (69.72 %). The important expense was variable cost 80.25 % Ban-Phab is 3509 bath per rais. Average benefit per rais is 6985.04 bath per rais. The rice break- event point is 317.56 kg per rai. However return on investment explore CRSC Ban-Phab is 99.06 %

This objective of this research was to study the personal factors and efficiency of transportation system for tourism in Koh Sichang Chonburi Province. The research samples contained the person who related in transportation for the tourism in Koh Sichang Chonburi which were tourists tourism transport entrepreneurs and government departments totaling 412 samples. The data was collected using questionnaires and convenience sampling methodology. After collecting data those were analyzed by using descriptive statistics and inferential statistics. he result of the research has shown that tourists are mostly female age between 25-40 years. The tabulation of the mean scores shows the moderate agreement. Also it is found that sample group whose gender and age are different will have no different. Person who related in transportation for the tourism are different will have different attitudes toward the Efficiency of Transportation System for Tourism in Koh Sichang Chonburi Province