The main purpose of this research is to identify ways to preserve authenticity in Buddhism when promoting it as the focus of cultural tourism in three provinces in the Northeast of Thailand namely Ubon Ratchathani Udon Thani and Khon Khaen which comprise the sample sites of this research. The study analyzes the current condition of tourism in these provinces evaluates the sociocultural effects of tourism and then identifies means of preserving authenticity in Buddhist practice while promoting cultural tourism. This research is qualitative research: the data was collected through in-depth interviews with 35 participants at the research sites. Participant responses indicate that most travellers to temple sites are Thai tourists or Thais who were born in the Northeast of Thailand who are visiting home. The purpose of their travel is typically to make merit to worship and to pray to the Buddha or other gods. Most foreigners on the other hand tend to tend to be transiting these provinces on their way to other destinations because all three provinces have airports. With regard to the effects of tourism most participants (54%) think that tourism has good economic effects and in general negative effects were not emphasized. However many participants (46%) expressed concern that tourism could have a negative impact on the authenticity of traditions because tourist activities focus on how to attract large numbers of tourists rather than preserving cultural authenticity and contribute to environmental problems. Participants were also concerned about the difficulties faced by rural temples in attracting tourists due to lack of funds for development and promotion of tourism marketing. Analysis of participant responses resulted in the identification of five key ways of preserving authenticity in Buddhism when promoting it as the focus of cultural tourism: 1) Support cooperation between tourism stakeholders and emphasize the role of the local community in the preservation of culture; 2) Focus on activities that are in accordance with Buddhist principles and culture rather than those aimed solely at increasing the number of tourists; 4) Encourage relevant government departments to provide funds to develop tourism infrastructure and facilities in an equitable manner; and 5) Support activities to encourage locals to preserve their own culture or promote creative tourism for tourists. The recommendation of this research is to focus on raising the awareness of the local community of the value of cultural authenticity and preservation of local ways life centered around Buddhism. There should be concern regarding the effects of too many tourists rather than a single-minded focus on their positive economic impact. Authenticity in Buddhist cultural tourism can attract tourists who are interested in cultural tourism who in turn are more likely to contribute to sustainable tourism outcomes.

The purposes of this study were 1) to study the operating status of knowledge management of the Faculty of Liberal Arts. 2) to study the problems of knowledge management of the Faculty of Liberal Arts. 3) to present the development form of knowledge management system of the Faculty of Liberal Arts. This research was a qualitative research. Analytical unit was Faculty of Liberal Arts Rajamangala University of Technology Phra Nakhon. The population was the staffs of Faculty of Liberal Arts. The samples were randomly assigned to 8 persons divided into 2 groups: 4 administrators 4 teachers. Research tools were related documents and semi structured interviews.The process of conducting research was to study and analyze the concept theory from Documents to create an interview form collected data from the interviews and analysThe results were found as follows: 1) the operating status of knowledge management of the Faculty of Liberal Arts was 3 steps; Steps to determine the authority structure of the responsible person to proceed knowledge management and the process of knowledge management. 2) The problems of knowledge management of the Faculty of Liberal Arts were 4 sides; (1) By Staffs : The staffs had a lot of obligations lack of leadership Lack of understanding with knowledge management. (2) By organizational structure : Because knowledge management section was not organized into organizational structures it is unclear about budget allocation for activities and allocation support personnel. (3) By organizational culture; it was not conducive to knowledge management. (4) By motivation : Motivation for control of knowledge is management was not clear such as awards. 3) the development form of knowledge management system of the Faculty of Liberal Arts was to consist of 5 keywords; Assignment Creation Usage To give Success. The explanation was as follows; Assignment It means a clear policy and accepted by all parties. Creation it means the creation of staffs to understand knowledge management and the creation of organizational culture into the learning organization. Usage it means to use information technology to help knowledge management and to use knowledge management processes. To give; it means to give a reward for motivation to participate in knowledge management activities. Success; it means all staffs must have the same goal: the success of being a truly learning organization.

This research aimed to study participation of the community and development guidelines of historical tourism of Historical site in Sankaburi District Chainat Province. 350 local people in the community.A questionnaire was used as a research instrument. The statistics used for analyzing data were percentage mean and standard deviation. The results revealed that most the local people were male ages 20 –30 years old. Their education backgrounds were Bachelor’s degree. Their occupations were private companies/business owners. The average of revenue lower than 5000 baht per month. The results of the level of participation of the community sustainable tourism development with the participation of the community as a whole is moderate. Considering it was found that the monitoring and evaluation with the average level. The side with the highest average. He is involved in the care of the cost of the activities / attractions of the community. Most important followed by the field of ideas. By having the opportunity to comment on the meeting. The most important is the subsequent joint decision. By having the opportunity to vote on the participants to plan tourism development. The most important And the Co-operative by following the rules or measures to maintain the attraction. The most important

This research study was aimed to investigate the readiness of Thai accountants to enter the ASEAN Economic Community in Bangkok area in order prepare the accountants and students to be ready to enter the ASEAN Economic Community and to prepare educational institutions to develop curriculum or teaching methods focusing on producing skilled accountants ready to enter the ASEAN Economic Community. The sample of this research was 450 accountants in Bangkok including accountants auditors tax auditors certified public accountants and the a limited company account manager. The questionnaire was sent to the sample and the data were analyzed by percentage mean and standard deviation; and One Way ANOVAs was applied to test the hypothesis. The results of the study showed that Thai sample accountants’ readiness to enter the ASEAN Economic Community were as follows. The first readiness was concerning the accounting skills and financial statements knowledge and understanding on the Thai accounting standards and the Thai Financial Reporting Standard with the average level of 4.85. The ability to read English was in the average of 4.78 while the ability to read and write at least one of the ASEAN languages was also in the average level of 1.31. The Information Technology skills which refer to the ability to use at least two popular accounting programs obtained an average level of 4.73 while the knowledge of Thai professional law was 4.65. The average level of knowledge of accounting profession of at least 2 countries was in an average level of 3.21 and the ability to work under the environmental and cultural conditions of ASEAN countries had an average level of 3.33 in terms of Section 3 the comparison of the rules of professional accountancy

As Financial Knowledge based on Financial Risk Taking: The effects of financial literacy on risk tolerance has been concerned the objectives of this study are to compare levels of perceived risk and levels of financial literacy between two groups which are one who are likely to be good at financial literacy and one who do not and to analyze these linear relationships. This study is a survey research which the research methodology is mixed method. The qualitative data were collected from in-dept interview questionnaire while the quantitative data were also collected from online survey questionnaire. The population is students who enrolled in Bachelor of Business Administration in two main groups which are one who do and do not have financial literacy. The sample is students who enrolled in Department of Finance which represent one who have financial literacy and students who enrolled in Department of Information Technology which represent one who do not have financial literacy. The selection method of the sample is a purposive sampling method which surveyed fundamental financial knowledge financial behavior and perceived risk. The survey method used online survey and constructed in-depth interview. The sample were divided into three groups according to their perceived risks which are risk lovers risk neutral and risk averse. The hypothesis of this study is that there are differences between financial knowledge between sample who assessed their perceived risk themselves and who did them using a survey assessment. The results can be concluded that the population mean between two independent samples is statistically significant at level of 0.10 significance and the population mean between two groups of different methods of perceived risks is statistically significant of differences between those two means at 0.01 significance. Moreover the linear relationship which is correlation of financial literacy and perceived risk self-assessment is 0.175 (0.013) while one which is of financial literacy and perceived risk assessed by a survey is 0.160 (0.023). Thus these hypotheses are statistically significant. The suggestions are 1)financial curriculum should take a course of risk and risk management 2)investors who do not have good in financial knowledge should concern more about their investment including risk 3) investment consultant should assess the risk and perceived risk of consultee and let them know about the risks before making a investment decision 4)government should promote financial knowledge of financial planning cash management and investment allocation and risk diversification.