This research aims to study on the cost of rice planting in the central region of Thailand at Ban Nong Ya Sai District and Bang Pla Ma District Suphanburi Province. The data was collected using questionnaires. The statistics used for data analysis were Percentage Mean and Standard Deviation and the dependent t-test. The research found that the respondents were mostly male and 46-56 years old and over 20 years of rice planting experiences and completed a secondary school level. Most of them are the land’s owner. The average cost of rice planting at Ban Nong Ya Sai District and Bang Pla Ma District by using Dependent t-test statistics. It was found that the cost of rice planting using the Activity Base Costing of Ban Nong Ya Sai Sung District is higher than Bang Pla Ma District which had a statistical significance of .05.

This study aimed to develop a homestay village for environmental conservation services. The study divided into 2 stages. The first stage was to study and survey general information and operations of the homestay villages for conservation tourism services. The second stage was to develop the homestay village for environmental conservation tourism services. The mixed methods were employed. The major findings revealed the following: 1. The developed homestay village for environmental conservation tourism services had 6 component’s: (1) Survey a study of document survey of community environment and tourism resources ; (2) Operation planning operation publicizing information to the village people organizing a training on an environmental conservation ; (3) Organization Setting; (4) Relations ; (5) Service welcoming to tourists tourists activities and nearby tourist activities ; and (6) Evolution assessing within the homestays and requesting for evolution from the Tourism Authority of Thailand. In confusion the developed homestay village for environmental conservation tourism services could develop knowledge attitude and behaviors in environmental conservation of the people with homestay service experiences. These people had awareness and responsibility in sustainably environmental conservation in the future.

This research aims to study the achievement evaluation of CPD program for accountants as required the Department of Business Development. The data were collected from a sample of 200 accountants in Bangkok area who registered with the Federation of Accounting Professions using questionnaire and individual interview. The statistics used for data analysis were Percentage Mean and Standard Deviation. The research found that the respondents were mostly female half of them were 31-40 years old and over 20 years of working experiences and completed a bachelors degree in accounting mostly married status and average salary was 20001-30000 baht per month thus higher than the minimum standard (15000 baht per month). The respondents was rated to be most appropriate as a whole including Lecturer Training Method and Training Curriculum (4.28 points average). In addition the achievement was at a high level (3.84 points average). The curriculum was utilized at the moderate level (3.33 points average). Finally the knowledge utilization was utilized namely in practice 79.50 percent the knowledge transfer to the colleagues 11 percent and the others 5.00 percent and unutilized 4.50 percent.