The objective of this research is to study the companies listed on the Stock Exchange of Thailand Property and Construction Group on the relationship between corporate governance; namely the percentage of shares held by executives proportion of independent directors size of the board of directors management responsibilities of the chairman and the proportion of attendance at board meetings and 1) the operating result i.e. the return on total assets return on equity return on sales and earnings per share and 2) tax planning including the ratio of tax expenses to accounting profits before income tax and tax rate per total asset. The secondary data collected from the financial statements and the registration statement (Form 56-1) from year 2014 to 2018 in total of 71 companies is analyzed using descriptive statistics including mean and standard deviation and inferential statistics such as correlation analysis and multiple regression analysis. The research results showed that corporate governance including the shareholding percentage held by management management responsibilities of the chairman and the proportion of attendance at the Board meetings has a positive relationship with tax planning (Tax rate to total assets) with statistical significance at the level of 0.01 and 0.05. There is also a positive relationship between the operating results including the return on total assets and tax planning (Tax rate to total assets) with statistical significance of 0.01.

The purposes of the study on internal factors affecting employee team working at a real estate company listed on the stock exchange were to 1) organization internal factors of employees working at a real estate company listed on the Stock Exchange of Thailand 2) employees’ team working at a real estate company listed on the Stock Exchange of Thailand and 3) factors affecting employees’ team working at a real estate company listed on the Stock Exchange of Thailand. The research data were collected from a questionnaire and statistically analyzed by percentage mean (σ) standard deviation Spearman rank correlation coefficient test and stepwise regression analysis of independent variables on dependent variables. According to the research (1) the general data analysis revealed that most population of the real estate company listed on the stock exchange was female 62 persons accounting for 55.4% 66 persons aged 31-40 years of age accounting for 58.9 % 89 persons accounting for 79.5% holding bachelor degrees and 55 people accounting for 49.1 % having less than 3 years’ work experience. (2) As for the results on the analysis of the organization internal factors it was found that internal factors within the organization were at high levels. When considering individually it could be categorized in descending order as follows Values (μ = 4.27) Skills (μ = 4.25) Personnel (μ = 4.20) Structure (μ = 4.20) Management ( μ = 4.18) System ( μ = 4.17) and Strategy ( μ = 4.04) respectively. (3) Concerning the team working factors the overall result was at a high level. When viewing individually in descending order it was revealed as follows: Cooperation ( μ = 4.20) Communication (μ = 4.11) Correspondence (μ = 4.10) Creativities (μ = 4.06) Continuous improvement (μ = 4.01) respectively. The organization internal factors in terms of values personnel skills and management affected on team working of employees at a real estate company listed on the stock exchange with statistical significance at the level of .05

The purposes of this research were to investigate the level of organizational justice perception and employee engagement and the influence of organizational justice perception and employee engagement at a real estate company. The sample consisted of 175 real estate company employees from 10 departments. The tool used in the study was a questionnaire. The collected data were analyzed by a computer software program to calculate the percentage mean standard deviation One-way ANOVA and simple regression analysis. The study indicated that the majority of respondents were females with the age between 20and 30 years old with bachelor degrees and a maximum of one to five years of work tenure. The analysis of the justice perception and employee engagement levels revealed that the relationship between individuals in the organization was at a high level; however the aspects regarding incomes work process information perception and engagement were at moderate levels. The analysis of hypothesis based on personal factors demonstrated that gender age status education level working age had different levels of justice perception at the statistical significance at 0.05as follows. 1. Employees with different genders had dissimilar justice perception which resulted in the overall organizational engagement in terms of information perception and engagement 2. Employees with different ages had dissimilar justice perception which resulted in the overall organizational engagement in terms of incomes work process and information perception. 3. Employees with different status had dissimilar justice perception which resulted in the overall organizational engagement in terms of incomes work process and information perception. 4. Employees with different levels of education had dissimilar justice perception which resulted in the overall organizational engagement in terms of personal relationship and incomes. 5. Employees with different levels of education had dissimilar justice perception which resulted in the overall organizational engagement in terms of incomes and work process.

The objectives of this study were to examine the level of motivation and royalty of site engineers categorized according to population properties and to investigate the relationship between motivations and royalty of the site engineers in real estate and construction industry listed firms the stock exchange of Thailand. The data were collected from 354 site engineers through the application of questionnaires. The statistics applied for the data analysis consisted of Percentage Mean Standard deviation Independent Samples t-test One-way ANOVA and Pearson Correlation Coefficient. The study demonstrated that the differences in gender age education position and work experience had influences on the royalty of site engineers at 0.05 level of significance. Moreover it was found that the motivational factors had a positive relationship with the royalty at 0.01 level of significance.

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.