This research aims to study the relationship between tax planning & performance and the stock prices & dividend payments of companies listed on the Stock Exchange of Thailand SET100 group. It was conducted by collecting information from financial statements annual reports and the information registration forms (Form 56-1) of 69 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used for data analysis including correlation analysis and multiple regression analysis. The study results show that the return on equity ratio (ROE) book value per share (BV) and earnings per share (EPS) ratio positively correlated with the stock prices. The corporate income tax rate to total assets (TAX/ASSETS) the return on total assets (ROA) the return on equity (ROE) and the book value per share (BV) ratio were positively correlated with the dividend yield (DY) ratio. The earnings per share (EPS) ratio had a negative correlation with the dividend yield (DY) ratio and the effective corporate income tax (ETR) ratio had a positive correlation with the dividend payout ratio (DP) with a statistical significance at 0.01 and 0.05 levels.

Corrosion of steel reinforcements in concrete is one of the main causes of early deterioration and reduction of service loads of reinforced concrete (RC) structures. This paper reports the results of an experimental program that was carried out to evaluate the effect of reinforcement corrosion on the flexural performance of RC beams and to investigate the efficiency of externally bonded carbon fiber reinforced polymer (CFRP) sheets to repair the corrosion-damaged RC beams. Seven RC beams with the same cross section and reinforcement details were prepared including the control beam (B0). First tension reinforcements of six RC beams were corroded by using an accelerated impress-current process to obtain corrosion levels of 15% 30% and 50% of weight loss according to Faraday’s law. Then three beams were repaired using CFRP sheets attached to the bottom surface leaving the other three unrepaired. All beams were subjected to the four-point bending load test. The experimental results show that the corrosion specimens demonstrated a significant deterioration on the structural performance and the integrity by decreasing in their ultimate load capacity stiffness and ductility. The deterioration by corrosion of tension reinforcements can be successfully overcome using CFRP sheets as the repair material. The technique can restore the beam strength to its original design strength except specimen B50F2 having severe steel-corrosion damage of 50%. A conservative value of the ultimate bending capacity of the beams with low corrosions (15%-30%) can be predicted by using RC conventional models as suggested in ACI 318. However the opposite trend is obtained for the high corrosion beam (50%). Appling ACI 440.2R provision to predict the ultimate flexural capacity of corroded beams repaired with CFRP sheets shows rather fair values for low corrosions (15%-30%) but significantly overestimates the strength of the high corrosion beam (50%).

Man Lueat (Dioscorea alata) flour is a biopolymer material that can be formed into an edible film. It can be contacted directly with food consumed and naturally biodegraded. The aims of this research were to study the effect of physicochemical mechanical and thermal properties of edible film from Man Lueat flour. The film forming solution was prepared by Man Lueat flour at 4% w/w. The glycerol was used as a plasticizer. It was studied at 3 different levels; 30 40 and 50% w/w of Man Lueat flour. The film forming solutions were formed using the solution casting method and dried at 50 °C for 16 h. Results showed that the glycerol content at different levels of the edible film from Man Lueat flour had no effect on the thickness color transparency and elongation at break. However the moisture content water solubility swelling property and water vapor permeability of the film tended to increase when increasing the glycerol content. In contrast the Young’s modulus and tensile strength of films tended to decrease significantly when the glycerol content increased. Thermal properties were found that decomposition temperature of films occurred 2 stage; the first stage occurs between 50 to 130 ° C and the second stage occurs between 263 to 315 ° C. The analysis of FT-IR showed that the different levels of glycerol affected the structure of the film (3278 cm-1). Therefore the edible film from Man Lueat flour can be applied as a food packaging material to protect the quality of food products.

The objectives of this study were to investigate inventory management with logistics systems affecting balanced scorecard (BSC) and to study the balanced scorecard (BSC) affecting organizational sustainability. The population used in this study was under the supervision of the Thai Auto Parts Manufacturers Association. A questionnaire was used as a research instrument for collecting data from accounting executives accounting staff and other related line staff. Data were analyzed using descriptive statistics such as mean standard deviation and percentage and inferential statistics including Pearsons Correlation Coefficient and Multiple Regression Analysis. The major findings indicated that 1) Inventory management with a logistic system positively effected operating results. 2) The performance of the organization had a positive effect on the sustainability of the organization. The study showed that agencies or organizations that rely on inventory storage manage their warehouses better when the logistics system plays a role in managing various systems within the warehouse. Organizations do not have to store excess inventory resulting in liquidity. Reduced Inventory costs also result in lower total costs. The selling price can be set lower than the competitors. Businesses earn more profits which positively affects the balanced scorecard (BSC) in all four organization perspectives. When the balanced scorecard (BSC) continues to improve the organization will grow sustainably.

The objective of this independent study was to investigate knowledge and understanding motivation and organizational commitment affecting the efficiency in work performance of accountants and to study the motivation in performance that affects the commitment of the accountants’ organization. The Population in the study was 255 accountants working in accounting services firms registered with the Department of Business Development. A questionnaire was used to collect data. Descriptive statistics were used for data analysis i.e. frequency percentage mean standard deviation Pearson’s correlation coefficient and multi regression analysis. The major findings indicated that 1) knowledge understanding and motivation affected the efficiency in work performance of accountants as a whole at the statistical significance level of 0.01. When considering each aspect the study shows that knowledge understanding and motivation affected the efficiency in work performance concerning quality quantity time and expenses at the statistical significance level of 0.01 The organizational commitment affected the efficiency performance in terms of expenses with the statistical significance level of 0.05 and 2) Work motivation positively correlated with the organizational commitment of accountants with statistical significance level of 0.01.