The objective of this study was: to experiment the activity using the (P) SPC2PAS model for Business Administration Undergraduates in Rajamangala university of Technology Phra Nakhon in (1) a comparison of achievement test of post-scores with pre-test scores of the first phase; (2) a comparison of post-test scores with pre-test scores of the second phase; (3) the result of the activity’s self-reflection of knowledge attitude and performance of learners; and (4) learners’ attitude towards an (P) SPC 2 PAS model. The research procedure was comprised of two phases. In Phase 1 there was the adjusted (P) SPC2PAS Model which was applied to use with Business Administration Undergraduates in Business Finance at Rajamangala University of Technology Phra Nakhon. In Phase 2 there was the experimentation of (P) SPC2PAS Model with Business Administration Undergraduates in Business Finance at Rajamangala University of Technology Phra Nakhon. The experimental group was the forty first-year financial undergraduates in the 2nd Semester of Academic Year 2010. The research instruments were: the business finance achievement test the self-reflective learning checklist and the attitude questionnaire analyzed by percentage mean standard deviation and the t-test. The result of the study showed that: (1) the mean scores of the sample group in the first phase of business finance comprehension’s post-test was significantly higher than of the pre-test at the statistical level of 0.05; (2) the mean scores of the sample group in the second phase of business finance comprehension’s post-test was significantly higher than of the pre-test at the statistical level of 0.05; (3) The learners’ spiral-learning development of the all activities’ self-reflection of knowledge attitude and performance of learners was 100 percentage; and (4) learners’ attitude towards using (P) SPC2PAS Model of Business Finance for Business Administration Undergraduates at Rajamangala University of Technology Phra Nakhon in the areas of the activity model teacher’s role instrument and learning evaluation was in mean scores at good to very good level-positive attitude.

The purpose of this study was to study the attitude and the undergraduates’ learning achievement towards Business Financial of undergraduate of Rajamangala University of Technology Phra Nakhon through the use of a cooperative learning method. The study participates selected by Purposive sampling. The Experimental Design was Randomized Control-Group Pretest-Posttest Design. The 3 item tests and 28 item questionnaires of Likert’s rating scales was used as the research instrument. Percentage mean standard deviation and t - test for independent sample analysis were statistical method to analyze data. The results were as follows: 1. The attitude towards Business Finance of the experimental group were significant higher than control group at the 0.01 level. 2. Business Finance learning achievement of the experimental group were significant higher than control group at the 0.01 level.

The purposes of this study were to 1 ) study problems of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission in terms of supplying controlling and exterminating the inventory and 2 ) examine solutions to problems to improve of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission to operate more efficiently effectively transparently and verifiably. The research population consisted of 5 0 direct staff members working in the field of office supplies in the Office of the Teacher Civil Service and Educational Personnel Commission. The instruments used for data collection were questionnaires and statistics used for data analysis included percentage mean and standard deviation. The results of the research revealed that the problem of the administration of the inventory administration of the Office of the Teacher Civil Service and Educational Personnel Commission in the overall was moderate. When considering each aspect it was found that the inventory control aspect was the most problematic for the lack of places to store deteriorated items and exterminate within a specified period of time. The solution was to create a manual and schedule to operate the inventory more effectively. Secondly there was a problem with the cost of the inventory needed by the users that was always higher than the government standard. To solve this problem a survey on the material requirements of the internal units should be conducted before ค setting a budget for the materials to meet the current market price by all parties involved in the budget plan. Finally for the extermination of the inventory the problems were related to the responsible committee who had clear knowledge of the rules and practices of their roles and duties. Training regarding in the inventory administration should be arranged for regular and continuous understanding