The purpose of this research was to study the development of the office of accounting professional services in Thailand with the concept of intellectual capital towards the ASEAN Economic Community. The quality accounting offices were research samples which were representative of quality accounting offices in Thailand that can continue to perform professionally and successfully. Which found that quality accounting offices had applied the concept of intellectual capital It consists of 4 components namely human capital social capital structural capital and spiritual capital. They applied to the operation and management of the quality accounting office If the accounting firms in Thailand have applied the intellectual capital to their accounting firm they will be able to succeed in the accounting profession as well. Therefore based on this research the model for the development of the Office of Professional Accounting offices in Thailand is based on the idea of intellectual capital.

The purpose is to study the level of knowledge and understanding about AEC reviews and availability towards the ASEAN Economic Community (AEC) of the personnel budget. To study the influence of external factors include government policies. Media and public relations to a better understanding about ASEAN. The entry into the European Economic Community (AEC) of the personnel budget. To study the influence of external factors include government policies. Media and public relations to comment on the AEC. The entry into the European Economic Community (AEC) of the personnel budget. And to study the influence of external factors include government policies. Media and public relations to the availability on the AEC. The entry into the European Economic Community (AEC) of the personnel budget. The sample used in this study include civil servants / employees. And government employees / staff help practitioners. The operational budget The Prime Minister today (2558) based on statistical data personnel of the Bureau of the Budget of 1249 to determine the sample size formula Yamane have 303 people using sampling stratified into two stratified consisting stratified to one group. for example government officials / employees offices around Stratified sample of 249 people and the second employee / employees to perform. The sample included a total of 54 303 people as respondents. The data collected during the month of April 2559 the processing and analysis of data by a computer program. Using statistical analysis including the frequency of the Mean ( X ) the standard deviation (SD) and inferential statistics (Inferential Statistics) measurement relationship (Peason Correation coefficience) analysis regression slope. Logistics (logistic regression Analysis) and multiple regression analysis forecasting correlation (multiple regression Analysis). Analysis of the study data The external factors include government policies. Media and Public Relations Influence their knowledge opinions and availability of personnel Budget Office found that the analysis of the personnel on the perceived external factors include government policy towards the ASEAN Economic Community (AEC) of the personnel budget. the overall results showed that the levels are moderate. The recognition of the strategic plan for the promotion. And support for the ASEAN Economic Community (AEC) is a clear level is moderate. The Media Relations found that overall there is a perception in the grade level. The majority of staff are aware of the ASEAN Economic Community (AEC) by the television media is moderate. For a better understanding of personnel Bureau of the budget Towards the ASEAN Economic Community (AEC) personnel found to have insight into the understanding of the ASEAN Economic Community (AEC) snapshots are moderate. Data analysis showed that the assumptions on external factors include government policies. Media and Public Relations Influencing Knowledge The understanding of the ASEAN Economic Community (AEC) the significant level of 0.01 and 0.05 both positive and negative is very low. In doing research next time. There should be more education on other external factors. The influence of the ASEAN Economic Community. And there should be a study of the impact of the ASEAN Economic Community. With solutions to problems in the long run.

This research was aimed at studying 1) an outcome of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community and 2) an evaluation of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community in terms of casual relationship of knowledge and attitude with practice. The questionnaires were constructed as a research tool for collecting data from 398 Thai business bookkeepers. The data was statistically analyzed by SPSS version 16.0 and AMOS version 6.0 with frequency distribution percentage mean standard deviation and Structural Equation Modeling: SEM. In regard to the outcome of the Continuing Professional Development (CPD) the research finding indicated that the sample group had knowledge for the Continuing Professional Development (CPD) at high level ( =0.77). Their attitude was agreeable to the Continuing Professional Development (CPD) ( =3.63). Also they had practice on the Continuing Professional Development (CPD) at adequate level ( =0.74). In regard to the evaluation of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community in terms of casual relationship at a statistical significance of 0.05 the research finding indicated that knowledge and attitude had casual relationship with practice on the Continuing Professional Development (CPD) under the Accounting Act B.E.2543 (2000) for Asean Economic Community and knowledge had casual relationship with attitude of the Continuing Professional Development (CPD) under the Accounting Act B.E.2543 (2000) for Asean Economic Community. Furthermore this developed casual relationship model used for evaluating the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community was created consistently with empirical data and had ability to predict at good level and acceptably because the correlation was 81.6% which its acceptance was more than 40%.

The purposes of this research were to study semi-automatic versatile carpet weaving data of central region villagers studies problems and requirement in the semi automatic versatile carpet weaving to be effective fulfill requirements for the most weavers and led the data were to study analyze to create prototype of a semi automatic versatile carpet weaving to develop household textile products in culture that led to the ASEAN Economic Community and lead the knowledge to transfer technology by workshops. This research was the development of experimental research by fieldwork survey from 25 Nam Tao Temple sampling of semi automatic versatile carpet weaver groups in top central at Tambon Wat Nam Tao of Maharat district in Ayutthaya province and choose the specific type with the weaving group and semi automatic versatile carpet weaving from 25 Nong Ngu Hau weaver groups at Tambon Bang Pra Khru of Nakhon Luang district in Ayutthaya province. Total weaver groups who used this carpet weaving jacquard were 50 persons. Results indicated that testing for the satisfaction efficient of villagers were satisfied to the semi automatic versatile carpet weaving jacquard in period that can woven more quickly. Including setting the reel head to stand on the warp by the head reel of carpet loom and the carpet roll can make carpet in 90 centimeters width and applied to household textiles such as carpet rugs wall rugs and decorative carpet. The semi automatic versatile carpet weaving jacquard can weave 4 hooks. They were made the minute patterns exquisitely and various woven. They have added the convenience of a device to lock the both sides of warp reel head and the jacquard structure were increased strength with a square box steel and the Z. It can also adjust the space of the seat movement when weaving according to individual aptitude. It can be moved easily and reduced the lack of warp yarn. It was set easier in new warp yarn by the hooking after setting the warp yarn jacquard was finished. It was convenient to roll the finished carpet weaving by using lever handle to simultaneously rotate on both sides of gear axis. Using a foot pedal lever to raise the hooks raise the sway hooks to lift up follow to the weaving rhythm. It was production costs close to the price of the similar carpet the effective yield rapidly and worth. It was suitable for the beginner weavers or a new person who had basic woven would be weaving rapidly and the carpet weaving quality was good. Due to its rotating axis and lock system were made of cogs that helped to lock the beater or comb teeth for solidness and strength to handle and help facing fabric regularly. Summary this research was is related to the methodology technique and carpet weaving process. The essential was to reel the warp yarn and set the hooks that was minuteness in the deeply technical promotes the concept to develop the semi automatic carpet weaving with electrical system and motor to help labor saving able to reduce and solve period problems too much. So the semi automatic versatile carpet weaving design will be the basic of knowledge direct that can lead to the development of devices patterns and cultural household textile products leading to the ASEAN Economic Community in the next occasion.

The research investigated the process of transporting raw materials for production and the safety of the meat processing industry to support the ASEAN Economic Community. The study objectives were (1) to study factors that influenced the process of transporting raw materials for production and the safety of the meat processing industry to support the ASEAN Economic Community and (2) to determine the consistency of a causal model influencing the process of transporting raw materials for production and the safety of the meat processing industry to support the ASEAN Economic Community. The variables used in this study were the independent variables the organization environment and the organization resources. The mediator variables were the supply chain cooperation equipment strength food quality and Halal sign. The dependent variable was the process standard of transporting raw materials for production and the safety of the meat processing industry to support the ASEAN Economic Community. The researchers used a mixed method of qualitative and quantitative study. Questionnaires were used to collect empirical data from 510 meat operator samples. The statistical methods used to analyze data were the frequency percentage mean standard deviation and the analysis on the structural equation model. The results revealed that the model was well consistent with the empirical data. The Chi – Square (2) value was 122.231 at the degrees of freedom (df) of 150. The chi - square relative (2/df) was 1.815 with the probability p-value equal to 0.953. The index of harmony (GFI) was equal to 0.980 and the modified harmony index measuring (AGFI) was equal to 0.938. The index measuring the comparative (CFI) was equal to 1.000 and the index root mean square of the section standard (SRMR) was 0.020 and the index error in estimation parameters (RMSEA) was equal to 0.000. Additionally the research results also showed that the organization environment organization resources the mediator variables; the supply chain cooperation equipment strength food quality and Halal sign positively influenced the process standard of transporting raw materials for production and the safety of the meat processing industry to support the ASEAN Economic Community.