Thailand is an agricultural country. So that the water resources are important. The water management is very important for keep the water used in necessary time. The monsoon is causes a heavy rain. The monsoon prediction by the mathematical model is important. The accuracy of the forecasts by the predictability measurement method is very important. In this research improvement the predictability measurement for the winter monsoon prediction in the Southeast Asia by the shallow water model. The data from The Bjerknes Centre for Climate Research (BCCR) University of Bergen Norway. The global climate model is Bergen Climate Model (BCM) Version 2.0 (BCCR-BCM2.0) of the Intergovernmental Panel on Climate Change (IPCC) are used. The data for run the model on 19 December 2059 from the WCRP CMIP3 is the initial condition. The model is run for 7 days forecast. The Lyapunov exponent (LE) is the predictability measurement method for verify the efficiency of the model and improvement the largest Lyapunov exponent (LLE) by limit theorems for verify the efficiency of the model too. The results to show that the shallow water model can be prediction the winter monsoon for 4 days forecast is accuracy when compare with the BCCR-BCM2.0 model and measure the accuracy by LE. In addition the improvement the LLE by limit theorems can be measure the accuracy of the winter monsoon for 4 days forecast to same as the LE. Therefore the improvement the LLE by limit theorems can be measure the accuracy of the winter monsoon prediction in Thailand by the shallow water model are suitable.

This research purpose is to study the relationship between good governance and the efficiency of waste reduction and the enterprise performance in the perspective of balanced scorecard. The population studied is 308 successful enterprises that received the Outstanding Corporate Governance Award from the Department of Business Development at the national and provincial levels from 2016 – 2018. The sample group is 179 entrepreneurs and enterprise employees using questionnaires as a tool for data collection. The statistics used for data analysis are percentage mean standard deviation correlation analysis and multiple regression analysis. The research results showed that good governance participation and cost effectiveness had a positive relationship with the overall enterprise performance. The moral principles had a negative relationship with the enterprise performance as a whole with statistical significance at the level of 0.01. The efficiency of waste reduction had a positive relationship with the overall business performance of the enterprise with statistical significance at the level of 0.01. The good governance accountability and efficiency in reducing waste are positively correlated with overall performance with statistical significance at the level of 0.05 and with the statistical significance at the level of 0.01 respectively

This research aimed to study factors affecting the selection of accounting policies to measure the value of investment property of companies in the Stock Exchange of Thailand which related to earning management through discretionary accrual items. In this case the selection of these accounting policies were according to Thai Accounting Standard No. 40 : Investment Property. The sample size of this study was 239 listed firms in the Stock Exchange of Thailand who disclosed about investment property in their annual reports in 2015. Logistic regression analysis and ttest were employed to analyze data. The research revealed the debt to equity ratio was related to the selection of accounting policies to measure the value of investment property at 0.05 significant level. Furthermore the result from t-test found that cost model and fair value model for measuring investment property were not significantly different in earnings management at 0.05 significant level.

The objective of this research work was to arrange a performance measurement for finding factors which will have influence on the capacity of Faculty of Engineering Rajamangala University of Technology Phra Nakhon leading it to become a digital university. The results of making a survey on the data from the personnel of the Faculty of Engineering showed that: the factor that had the most influence on the capacity of the Faculty of Engineering Rajamangala University of Technology Phra Nakhon was the factor of knowledge and attitudes (the mean was 3.61 which stood at the level of comments very); regarding the level of comments this was followed by the factor that had influence on the capacity of the Faculty of Engineering in terms of the environment in the organization (the overall mean was 3.49 which stood at the level of comments moderate); the factor that had influence on the capacity of the Faculty of Engineering in terms of participation came in the last place (the mean was 3.41 which stood at the level of comments moderate). The basics results obtained from this research work will be partly used as an approach to help improve the processes of the Faculty of Engineering. This will support stepping into becoming a digital university in the future.

This research is intended; 1. To analyze the higher executives point of view affecting return on investment for neuro training. 2. To determine and examine the future possibility model on return on investment for neuro training. This study was qualitative research methodology using Delphi technique. The sample population of the study covers the training management experts entrepreneurs and relevant to neuro training including accounting on return on investment bureau groups 21 persons in total with the selection through purposing sampling. The research result found that there are five factors: 1) training environmental management 2) organization policy and regulation 3) job responsibility learning building for employee engagement and 5) measuring for return on investment for employee security leaning. In training environmental management factor 1. To preparing trainers characteristics. 2. To develop training for the trainer content. 3. To preparing training equipment and information technology. 4. To provide web server character using for internet training. 5. To provide training place environment and internet training. 6. To provide service place for computer equipment and wireless internet high speed to support internet network system. 7. To management on environmental current and training support matter that suitable and sufficiency for learning. In organizational policy and equation factor 1. To educate employee with goal policy for each year of organizational procedure. 2. To develop and improve criteria regulation to relevance organizational planning and realistic situation in each job function line. 3. To compare job performance by classic production line and staff including internet network system as well as selling and make profit center. 4. To convey how to fix employee understanding in rule and regulation that relevance job working. 5. To cover the regulation practice and training optimation for business working. 6. To be flexibled for training on network system because it take time more than general training. 7. To have training step and methodology that relevance organizational and business policy. 8. To have budget allocation that suitable and sufficiency for employee performance. 9. To supporting employee that get creative and teamwork. In job responsibility learning factor 1. To develop trainee learning based on organizational regulation and criteria. 2. To improve job responsibility knowledge about principle concept and theory for training management on internet network system. 3. To develop job skill of trainee for create job performance. 4. To instill employee learning for virtue and ethics on job function and organization. 5. To educate trainee learning on creativity training and practice. 6. To appeal trainee on training content interesting for employee awareness to employee performance. 7. To motivate trainees for words of month and have good organizational image after training. 8. To plan for exchange training knowledge in advance about strength weakness threat and opportunity of organizational performance for create business competitive. In building for employee engagement 1. To build organizational learning and employee development from training. 2. To improve trainee self assessment for his or her performance and information technology skill. 3. To plan for career path progress. 4. To convey trainee experience learning to the others for establish organizational performance. In measuring for return on investment from employee security learning on the job working. 1. To analyze the job satisfaction that employee perspectives affecting organization security. 2. To analyze zero defect low fringe benefits expenses and saving energy cooperation. 3. To analyze work safety better life and health care affecting fringe benefits expenses risk management and so on.