The attempt to fabricate gold films on glass slide (Au/glass) and silicon wafer (Au/Si) with gold leaf was unsuccessful due to poor adhesion between the gold leaf and substrates. Alternatively Au/glass and Au/Si films were fabricated by placing the substrate into the free space within sputtering chamber to collect the access Au vapor during the typical sputtering process for other samples. In this study the physical changes were observed in both Au/glass and Au/Si film under the film annealing from 300⁰C-700⁰C. The visual inspection via cell phone camera the micrograph via Scanning Electron Microscopy (SEM) and Energy Dispersive X-ray Spectroscopy (EDS) revealed the morphological changes with respect the annealing temperature in Au films due to solid state dewetting mechanism. The changes were more pronounce in Au/glass films than Au/Si films at the same annealing temperature. The X-ray diffraction measurement three phases of Au including Au(111) Au(200) and Au(220) in Au/glass films and one phase of Au(111) in Au/silicon films. The concentration and single crystallinity of Au(111) were increased with respect to annealing temperature in Au/glass film. For Au/Si films the concentration and single crystallinity of Au(111) were decreased at 300⁰C and then were increased at 700⁰C respectively. The physical changes of Au films are likely due to the movement of Au atoms via solid state dewetting and recrystallization. The heat intake from annealing process is likely induced the dewetting process by increasing the kinetic energy of Au atoms. While the recrystallization process is likely occur during the cooling period of the samples. Finally another factor that can affects the physical changes of Au films is the interface interaction between Au films and substrates.

In this research we will study an algebraic structure pseudo d-algebras. Then we give some more properties for pseudo d-ideal that can construct a quotient pseudo d-algebras. Moreover we show that the quotient pseudo d-algebras is a pseudo d-algebras.

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.

The objective of this paper is to study: 1) Impact of change in TFRS for PAEs during 2014 – 2020 for annual reports of Agriculture Business and Foods from SET; 2) Level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 - 2020; and 3) Factors affecting on level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 – 2020. Data was collected from 35 firms by using Consolidated Financial Statement Annual Report by using Modified Jones Model. This research results used SPSS software for analyses Descriptive Statistics and Multiple Regression Analysis. The results showed that: 1) Almost CEO has chosen to reduce the impact of change in TFRS and report only necessary impact. They showed the only materiality of professional judgement by adjusted in the impact of unappropriated retained earnings at the beginning periods for adjusted separate entry in Change in Financial Position Statement. This result also showed that almost items during 2019 and 2020 have more impact from change in TFRS 15 TFRS 7 TFRS 9 and TAS 32; and 2) Before TFRS for PAEs have impact (published) It showed the effects of fluctuation on Discretionary Accrual (DAC). It trends to decrease in Discretionary Accrual after TFRS for PAEs have published for many years. However it showed that level of earnings quality by using DAC between 2014 – 2020 was not significant at α = 0.05 or level of significant at 95%. While the consolidated financial statements during 2014 – 2017 Agriculture Business and Foods have increasing in ROA continuously. However after situations of impact from changing TFRS in 2019 – 2020 and situation of Corona Virus 2019 have effect on the fluctuation of ROA decreasingly.; and 3) the effect of change in TFRS for PAEs and type of ownership structures and group of businesses have no impact on level of earnings quality at significant level (α =0.05). However the effect of change in TFRS for PAEs has negative impact on return on assets (ROA) at significant level (α <0.01). While type of ownership structure group of businesses and firm size have positive impact on ROA at significant level (α < 0.05)

In this research we introduce the notions of fuzzy d-subalgebra and fuzzy d-ideal of a d-algebra with respect to a triangular norm. Then we investigate some related properties