The purpose of the study was set to analyze the current situation of the competency of accountants model of small and micro community enterprise of central region in 2030. The study was examined through the perspective of a group of experts scrutinizing future feasibility the competency of accountants of small and micro community enterprise of central region in 2030. The data were examined by delphi techniques with the data collected through the interviews and questionnaires from three different data collections. The data analysis was completed using median and consistency then confirmed the result with by the interquartile range calculation. It was found that the key components included 1. Intelligence Quotient 2. Resilience Intelligence 3. Moral Intelligence 4. Creative Intelligence and digital Intelligence of future forms of the competency of accountants model of small and micro community enterprise of central region in 2030 as examined and approved by the experts in all four skills for the feasibility of the future application.

Garlic is an ancient food and medicinal plant that has been used for centuries. The research team was interested in creating a garlic oil extract that could help reduce microbial contamination in the air during the prolonged period of the COVID-19 situation. A prototype sugarcane leaf paper filter was treated with garlic oil extract to improve its air purification properties and to reduce the number of microorganisms. This study investigated garlic oil extracts that were produced by a garlic fermentation process with isolated lactic acid bacteria. The oil was then extracted using steam distillation or maceration with 80% ethyl alcohol. Both these methods demonstrated that they were effective in inhibiting pathogenic microorganisms contaminating isolated from air (Fungi: Penicillium sp. Aspergillus spp. and Rhizopus sp. and Bacteria: E. coil Bacillus subtilis and Staphylococcus sp.) by Agar Diffusion method. It was found that the garlic oil extract distilled from steam was the best choice for further development as a coating for filter paper. Garlic oil extract can be stored at room temperature for at least 15 days after being coated on filter papers. After that the filters with garlic extract-coated filters made by sewing together four folded filter papers could remove the dust of 2.5 sizes as well as HEPA filters but had a disadvantage in filtering dust that was at least 10 PPM. This paper filter prototype was environmentally friendly because it could decompose on the ground within 12-15 days and reduce the spread of infection problems. From overall the prototype of the garlic oil extraction process can be developed at a commercial industrial level to produce large quantities of garlic extract with desired quality tracking features. It helps reducing environmental problems in a sustainable way; reducing waste conserving energy and using environmentally friendly materials.

The shelf-life extension of mulberry paste by using humectants to place sugar content could maintain the moisture while reducing the water activity (aw) of the product. The objectives of this research were to study on humectants replacement and the changes of the mulberry paste product quality during storage. The sugar content in the standard formula was replaced by 10% w/w glycerol and 90% w/w of maltitol and maltodextrin mixture (20:80 w/w). The final mulberry paste product consisted of mulberry maltodextrin maltitol glycerol salt and citric acid by 69.80% 21.62% 5.40% 3.01% 0.17% and 0.07% respectively. The chemical compositions: carbohydrates proteins fat ash fiber and moisture of the product were 76.92% 2.39% 0.14% 4.19% 4.30% 12.06% respectively. The total energy by calculation was 318.50 kcal/100 g. The anthocyanin content was 68.32 mg cyanidin- 3-glucoside/g. Total titratable acidity (citric acid equivalent) was 0.60%. The reducing sugar and total sugar values were 1.74% and 3.90% respectively. The consumer acceptance as evaluated by untrained panelists was in the level of moderately like (7 score). The product packed in glass bottle containers was stored at 27±2 ºC for 4 weeks. The aw was increased while the textural properties: hardness adhesiveness and chewiness were decreased. The chemical quality analysis showed significant decreases (p≤0.05) in the moisture and the anthocyanin contents. The microbial quality; total plate count and yeast and mold measurements were significantly increased (p≤0.05) however the values were within the acceptable range according to the Thai community product standard (35/2558).

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.

The purposes of this quantitative research are (1) to study factors affect the digital-era job performance of accountants; (2) to study the use of technology in accounting work and the satisfaction of accountants by applying appropriate tools and technology and; to study the digital-era professional competence of accountants. The research instrument is a questionnaire which was used to collect data from accounting managers of the listed and non-listed companies approved by the Securities and Exchange Commission; auditing firms; and accounting firms in 2020. The results reveal 33 variables consisting of five components which are (1) professional development (2) technical competence (3) employee engagement (4) organizational and communication and (5) professional attitudes and ethics. Objective one all five components were analyzed by the multiple regression analysis to find the correlation with the variables of digital-era job performance of professional accountants (p < 0.05). The results show positive relationship of (1) professional development; (2) the technical competence; (3) the employee engagement; (4) the organizational and communication and; (5) the professional attitudes and ethics to high digital-era job performance of accountants (p < 0.05). In addition the most accounting managers have a high level of satisfaction by adopting tools and technology. Finally they have a high expectation of professional competencies in the technical competence; the professional attitudes and ethics; the professional skill interpersonal and communication and organizational.