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.

This research aims to study and compare Knowledge Attitudes and Practices of Electronic Documentation Systems. Of the Faculty of Home Economics Technology 117 Students in Rajamangala University of Technology Phra Nakhon classified by personal Factors.The research instrument was a questionnaire with the characteristics of tools and tools forresearch. The questionnaire was designed on the research concept. The characteristics of the questionnaire was closed- end question and open- end question. Descriptive analysis: frequency percentage mean and standard deviation t-test and F-test The study indicated that Knowledge attitude and performance. An electronic record system that affects the effectiveness of Faculty of Technology Home Economics Rajamangala University of Technology Phra Nakhon Personal factors Mostly sexual Female between 25 and 35 years old. Average monthly income 15000 – 25000 Type of Academic Teaching Experienced in work 5- 10 years and most have access. Trained How to use the system of electronic documents. Knowledge Understand about the electronic document system found that the staff of the Faculty of Home Economics. Knowledge in the high level. I know that the electronic system. Useful in the field. Space saving for document storage. The attitude of personnel to the information system. Electronics They found that they had a high level of feedback and a good working relationship with journalists.Electronics can be operated with a medium electronic system. The analysis compares data wirefree personal factor affect performance in different applications. The system is classified according to the individual factors and test the hypothesis using. The t- test and F- test were statistically significant at the 0. 05 level. Knowledge Understanding personal factors in terms of gender has no effect on the effectiveness of the journal. Electronics Level Comments Attitude In addition Overview does not affect the performance of electronic records. Level of feedback Job performance was classified according to personal factors in terms of gender. The electronic registries were significantly Different at the 0.05 level.

The purpose of the study on Knowledge and Understanding of Personal Income Tax Planning is to study the knowledge and understanding on personal income tax problems and obstacles of individual taxpayers regarding internet tax filing. The study compared the level of knowledge understanding and planning of personal income tax of the sample with different demographic factors. The questionnaire was used as a tool to collect data. A total of 410 samples were used for one-way analysis of variance (One Way ANOVA) and compared by Least-Significant Different (LSD). The research found that the overall understanding of personal income tax planning was moderate. The most knowledgeable issues were net income taxable income expenses and tax reduction which were in high level. Secondly the issue of “the personal income tax rate is a progressive tax rate” was in a very high level. The lowest level was “each type of assessment has different deduction rates”. “Type 1 income has the least expense deductible rate” was in moderate level. In conclusion different gender occupation and education levels have statistically significant knowledge and understanding on tax planning.

The purpose of this research was to assess the knowledge and understanding utilization and satisfaction of students toward learning activities in flower arrangement subject. The research sample was 93 of the first year students majoring in Home Economics Business Administration and studying the flower arrangement subject in the second semester of the academic year 2013. The research methodology was the rating scale questionnaire. Data were processed and analyzed by frequency percentage and mean. For the assessment of the students’ knowledge and understanding toward learning activities based on Thailand Qualifications Framework in flower arrangement subject it was found that for the numerical analysis skills communication and information technology skills it was at the high level with the mean of 3.90. For the knowledge it was at the high level with the mean of 3.82. For the ethics and moral it was at the high level with the mean of 3.79. For the cognitive skill it was at the high level with the mean of 3.78. For the interpersonal skill and responsibility it was at the high level with the mean of 3.70. For the psychomotor skill it was at the medium level with the mean of 3.42. For the assessment of the students’ utilization toward learning activities based on Thailand Qualifications Framework in flower arrangement subject it was found that for the interpersonal skill and responsibility it was at the high level with the mean of 4.20. For the knowledge it was at the high level with the mean of 3.92. For the numerical analysis skills communication and information technology skills it was at the high level with the mean of 3.84. For the ethics moral and it was at the high level with the mean of 3.77. For the psychomotor skill it was at the high level with the mean of 3.66. For the cognitive skill it was at the medium level with the mean of 3.44. For the assessment of the students’ satisfaction toward learning activities based on Thailand Qualifications Framework in flower arrangement subject it was found that for the interpersonal skill and responsibility and the ethics and moral it was at the high level with the mean of 3.98. For the knowledge it was at the high level with the mean of 3.81. For the numerical analysis skills communication and information technology skills it was at the high level with the mean of 3.72. For the cognitive skill it was at the high level with the mean of 3.56. For the psychomotor skill it was at the medium level with the mean of 3.52.

การศึกษาครั้งนี้มีวัตถุประสงค์เพื่อศึกษาความรู้ ความเข้าใจ และความคิดเห็นต่อแนวคิดเศรษฐกิจ พอเพียงของนักศึกษามหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร กลุ่มตัวอย่าง คือ นักศึกษาจาก 9 คณะของ มหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร จำนวน 386 คน เครื่องมือที่ใช้ในการรวบรวมข้อมูล คือ แบบสอบถาม วิเคราะห์ข้อมูลโดย ค่าร้อยละ ค่าเฉลี่ยเลขคณิต ส่วนเบี่ยงเบนมาตรฐาน ผลการศึกษา พบว่า นักศึกษามีความรู้ ความเข้าใจในปรัชญาเศรษฐกิจพอเพียงสูงกว่าคะแนนเฉลี่ยร้อยละ 70 ส่วนความคิดเห็นต่อแนวคิดเศรษฐกิจ พอเพียง นักศึกษามีความคิดเห็นในประเด็นมีภูมิคุ้มกันที่ดีค่าเฉลี่ยสูงสุด รองลงมา คือ ความมีเหตุผลและความ พอประมาณ ตามลำดับ