This study is to investigate the relationship between strategic management accounting implementation and managerial performance by collecting data from 87 managers of autoparts manufacturing in Thailand by using a questionnaire as an instrument. Using simple regression as analytical method The results of this study indicated strategic management accounting implementation had positive relationships with managerial performance. Meanwhile self efficacy and information literacy positively declined the relationship between strategic management accounting implementation and managerial performance. In summary strategic management accounting implementation had positive impact on managerial performance. Therefore manager should give priority and use the data from management accounting to plan controlling and decision in process for success in managerial performance.

This study aims to study the current situation towards to innovation management model of world heritage city museum on historical park for creative tourism in the lower part of Northern part of Thailand. 1) Formulate and check the innovation management model of world heritage city museum on historical park for creative tourism in the lower part of Northern part of Thailand with the mixed-method research by focus on Delphi- Technique. The samples are public sectors which are related to world heritage city museum on historical park and also the government sector of world heritage city museum on historical park. The data are collected by questionnaires and employed by indepth interview method. In the quantitative part this study uses multiple classification analysis: MCA to analyze the data. The samples are 18 tourists in the Sulkhothai and Kampaeng Phet historical park. The questionnaires are distributed three times to 400 tourists. The descriptive statistics is median mode average standard deviation. Absolute value of the difference between mode and median and inter-quartile range are used for considering the congruence check and confirm the data. The results find that: 1. The congruence which is obtained from Delphi technique has affected to innovation management model of world heritage city museum on historical park for creative tourism in the lower part of Northern part of Thailand as followings: As for strategic factors 1.1) Structure Management 1.2) Participation with public sector and local community 1.3) Domestic management of museum 1.4) Public management of museum 1.5) Public relation factor 2) As for quality service factor (SERVQUAL) 2.1) Practical service factor 2.2) Reliability 2.3) Responses factor 2.4) Confident factor 2.5) Concerning of employee 2.6) Concerning of historical park 3) Successful factors (HISTOQUAL) 3.1) Friendly and polite staffs 3.2) Readiness to spend time with tourists 3.3) Functional area for tourist 3.4) Convenient and practical time for tourists 3.5) Content in the event 3.6) Solid content in the event which is explainable to tourist 3.7) New and modern technologies 3.8) Manual guide for professional tourism 3.9) Practical and easy instructions 3.10) Attractive museum structural and building 3.11) Practical and welldetailed information for tourists 3.12) Cleanliness of both inside and outside the museum area 2. The synthesized finding from the return questionnaires from specialist shows that the criteria for set up the congruence of the data from statistic which has the possible median which could occur from the range between 4.00-5.00. Also interquartile range is less than or equal 1.00 (IR < 1.00) and the differences between median and mode is not more than 1. 3. The Multiple Classification Analysis : MCA finds that the factors which influencing successful factor innovation management model of world heritage city museum on historical park for creative tourism in the lower part of Northern part of Thailand is strategic factor which is composed of domestic management level factor has the beta value = .450 public management level has the beta value = .384 and the least beta value is participation with public sector and local community which has the beta value = .184 consecutively. Also the quality factor is affected to successful factor in the beta value of .731 From the results this study reveals the practical model for innovation management model of world heritage city museum on historical park for creative tourism in the lower part of Northern part of Thailand. The model is SERVHISTOQUAL-Satisfaction- Service Quality Model which is confirmed by 18 specialists and 400 tourists which is could be divided in 3 parts as followings: 1) Manufactures 2) Management sector 3) Consumer sector. In addition it includes the practical manual guide instruction for creative tourism in Sukhothai and Kamphaeng Phet historical park.

The objectives of this research were 1. to study the current situation and the management trends of the relationship between business and the public for creative economy. 2. to define and examine innovative models relationship business and the public management for creative economy 3. to introduce innovative models for the relationship between business and the public for creative economy. This is qualitative research using content synthesis and in-depth interviews and Delphi techniques for consensus from 17 experts in the private sector and the public sector who were top and middle management related to the information and communication technology business using a purposive selection. The findings were that: 1. The current situation and the management trends of the relationship between business and the public for creative economy businesses mostly operated under the relevant laws and gave importance to high speed Internet technology development in the world of 5G digital technology for providing high speed mobile Internet services Internet of Things Over-the-Top Services Big Data and Data Analytics Cloud and Infrastructure as a Service including the use of new technologies as the receivingsending channel of the high speed Internet signals which had been continuously developed and could be regarded as a part of using technology to build a relationship. 2. Managing the relationship between businesses and the public for creative economy from the interviews with experts included 1. Creating trust which included exchanging of information the communication focusing on mutual interests disclosure of data between the businesses and the public confidentiality of business collaborative planning fulfilling the commitments working based on the laws educating the consumers both in the private and public sectors. 2. Human resources development which consisted of the development of attitude at work whether it was about interaction building the personality that will create a good relationship technology learning for communication both the private and public sectors educating people about creative economy including human resources development to create new services with modern technology. 3. Development of technology and communication to support the relationship creation of effective communication systems both the private and public sectors information analysis systems for both the private and public sectors business and state databases which weresecure modern Information Technology management modern information and news tracking system and 4. Joint monitoring and evaluation attention including showing respect and honor to each other.

Defrosting at evaporator panel is one of working cycles in freezer. Power consumption in defrosting does not meet the objective of using freezer therefore the approach to decrease power consumption in defrosting is one strategy for energy saving. Normally the cycle of defrosting in freezer is a constant time that specify by referring to the highest humidity period. With this control concept the problem of temperature exchange is not occurred from ice accumulation at evaporator panel but it makes the over necessity of defrosting process in the low humidity season and cause the unnecessary power usage in freezer. This research presents the control approach for defrosting by using the difference of the temperature at evaporator and the temperature at chilling area. By using this approach the defrosting process is operated depend on load and the fan is on or off relate to defrosting time. Test results demonstrate that about 12% of power can be saved by this control approach when compared to constant time control.

The purposes of this study were (1) to improve the integrated lesson plans according to the Philosophy of sufficiency Economy : Garland Subject for Mathayom 4 students of Debsirin Nonthaburi School (2) to compare the achievement before and after using the integrated lesson plans according to the Philosophy of Sufficiency Economy : Garland Subject for Mathayom 4 students of Debsirin Nonthaburi School and (3) to study the pleasure of the students towards using the integrated lesson plans according to the Philosophy of Sufficiency Economy : Garland Subject for Mathayom 4 students of Debsirin Nonthaburi School It was one Group experiment research with pre-test and post-test. The samples consisted of 40 mathayom 4 students at Debsirin Nonthaburi School studying Garland subjectsemester 2/2560 The samples were selected by Purposive Sampling The instruments were 3 integrated lesson plans according to the Philosophy of Sufficiency Economy : Garland Subject 30 item’s for achievement-test : Garland Subject for Mathayom 4 students and the questionnaires measuring the student pleasure towards using the integrated lesson plans according to the Philosophy of Sufficiency Economy : Garland Subject for Mathayom 4 students of Debsirin Nonthaburi School The statistical procedure employed were percentage mean standard deviation and the t-test. The finding showed that the integrated lesson plans according to the Philosophy of Sufficiency Economy : Garland Subject for Mathayom 4 students of Debsirin Nonthaburi School in the aspects of moderation reason good immunity knowledge condition and moral were significantly different at the .05 level the practical skill was increased and the students’pleasure on the questionnaires of using the integrated lesson plans according to the Philosophy of Sufficiency Economy : Garland Subject for Mathayom 4 students of Debsirin Nonthaburi School were at the high level ( X =4.38 S.D.=.26)