The study of Best Budgeting Management and Performance of Small and Medium Enterprises in Bangkok has an objective to study the best budgeting management of small and medium enterprises. A sample of this study is 250 accounting executives of small and medium food production enterprises in Min Buri district. The factors to evaluate the best budgeting management include operational planning perspective work coordination perspective work motivation perspective and operational controlling perspective. Performance factors consist of customer perspective internal process perspective learning and development perspective and financial perspective. The data are evaluated and analyzed by package program to find the percentage mean standard deviation test the difference of opinion of accounting executives who are in small and medium food production enterprises by using t-test and f-test and find the relationship of the best budgeting management toward performance with a statistical significance of 0.05. The result of this research showed that the accounting executives who had different bio-social characteristics had the level of opinion to overall performance differently. The accounting executives who had different age number of employees and operating revenues had the level of opinion to overall performance differently. The accounting executives who had different level of education operating capital number of employees and operating revenues had the level of opinion to performance in term of customer perspective differently. The accounting executives who had different age work experience number of employees and operating revenues had the level of opinion to performance in term of internal process perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of learning and development perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of financial perspective differently. The correlation testing of regression coefficient of best budgeting management and opinion about performance showed that there was a linear relationship with independent variables at the level of statistical significance of 0.05 and there was able to create a linear prediction. The variable that can predict performance of small and medium enterprise was the best budgeting management in term of operational planning perspective work motivation perspective and operational controlling perspective that can predict at 41.40 percent. While the unrelated variable with performance of small and medium enterprises was best budgeting management in term of work coordination perspective

The ORC power plant is a promising technology to generate electricity from low-temperature heat sources. However implementation of the ORC for low capacity electricity generation is unattractive at the commercial level. Scroll compressors are massively produced to be used in refrigeration and air-conditioning applications. Using a scroll compressor in reverse as an expander can reduce the investment cost of low-capacity ORC power plants. In this study 2 scroll compressors that are available in the automotive air-conditioning market of Thailand were modified and used as the expander of a 1 kW ORC power plant. The performances of these 2 scrolls were compared and the plant performance was investigated. A heat source temperature from 100°C to 150°C was supplied to the plant. It was found that the gross power is higher by 18-35% for the larger expander (110 cc/rev) than for the smaller expander (85.7 cc/rev). The larger one provides the isentropic efficiency of 37-76% and the gross power of 806-1926 W. In addition the effects of check valve installation were examined and compared with those of the tests without check valve installation. It was revealed that the isentropic efficiency increases by 18% while the gross power decreases by 4-22% when the check valve was installed.

The research on the Knowledge Management Resulting in Performance Effectiveness of Personnel in a State Enterprise in Bangkok is aimed to 1) Study knowledge management of personnel in a state enterprise in Bangkok. 2) Study effectiveness of personnel in a state enterprise in Bangkok. 3) Study knowledge management which results in performance effectiveness of personnel in a state enterprise in Bangkok. The sample groups selected by the Proportional Stratified Random Sampling consisted of 142 staffs of a state enterprise. The researcher received 142 returned questionnaires. The statistics for data analysis consisted of percentage mean and standard deviation. T - test and F - test were used to test the hypothesis. Moreover the Stepwise Multiple Regression Analysis was conducted at the significance level of 0.05. Data analyzing results found that most of the sample groups were females aged 26 -30 and educated at the bachelor degree. Employment duration of the sample groups was 11-15 years. In general the perception of knowledge management within an organization was at a high level. The hypothesis testing results found that different personal factors on educational background and status caused difference in the deviant working effectiveness on quality and quantity respectively. Knowledge management of staffs in this state enterprise resulted in working effectiveness

This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed companies in the Stock Exchange of Thailand were in highest level in terms of opinions concerning internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. Regarding each aspect of the opinions the overall and individual opinions on the sustainable survival of listed companies in the Stock Exchange of Thailand were expressed at the highest level including the achievement of organizational goals related parties’ acceptance and trust and competitive advantage. Based on the relationship analysis and the impact it was found that 1 ) the qualifications of the internal auditor had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand and 2) the work performance of internal auditors had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand. In summary the qualifications and performance of internal auditors were positively related and had an impact on the sustainable survival of listed companies in the Stock Exchange of Thailand. Therefore companies should focus on internal auditors’ qualifications and work performance to make the organization more competitively advantageous and more accepted by those who got involved and able to achieve the goals which can enable the organization to succeed and survive sustainably.

The aim of this research is to create the center of mass testing machine for vehicles with maximum mass 3000 kilograms. By the performance of this machine is able to determine the center of mass 3 axis by horizontal longitudinal and vertical. On the other hand the verities of mass from 50 to 100 kilograms and the several of weight distribution at horizontal and longitudinal are applied to the condition of testing for reasonable to the position of the center of mass. The result of research discovered to the performance of center of mass tester was activated following to test conditions. Furthermore the weight distribution at longitudinal was the highest effect to the horizontal center of mass. By the way the value of weight distribution at horizontal is more effects to the longitudinal center of mass. Moreover increasing of mass was impact to the vertical center of mass and it’s independent to the position of weight distribution.