The objective of the research aims to identify the relationship between the motivation factors of hospital entrepreneur and the implementation of environmental accounting. This study focuses on both internal and external factors in its organization. The internal factors display the support provided by the chief executive officer and the profession readiness of accountants and stakeholders. The external factors are government policy and law including a competitive factor. The study was the survey research testing 82 people in seven hospitals under the control and supervision of the Department of Medical services the Ministry of Public Health. The hospitals are located at Bangkok and Nonthaburi province in Thailand. The data were collected by questionnaire and were analyzed by statistical packages to determine descriptive statistics (e.g. percentages means and standard deviations) including a multiple regression analysis in order to predict the motivation factors of hospital entrepreneur to implementing environmental accounting. The findings of the data analysis presented that all of the predictor variables were statistically significant. It is more likely that both internal and external factors do not impact on the implementation of environmental accounting for hospitals.

The research is to study the success factors in small and medium-sized enterprises in Nakhon Pathom. There are 2 points in objective: 1) to study characteristic of operation characteristic of entrepreneur characteristic of doing business and the success in an operation of small and medium-sized entrepreneurs. 2) to study the operation factor influencing the success of small and medium-sized enterprises. The sample size is 400 small and medium-sized entrepreneurs in Nakhon Pathom. In this research there are 3 independent variables including financial and accounting management production management and marketing mix. While dependent variable in the research is the success in doing business. Furthermore basic statistics and pearson correlation were applied in order to analyse all data. The results of this research are indicated that financial and accounting management have relation with the success at a significance level of 0.01. However when considering in each point of financial and accounting management it find out that financial planning is the factor that is more influential than accounting record at a significance level of 0.01. Meanwhile production management has relation with the success at a significance level of 0.01. Whereas it appears that the standardization is an influencing factor rather than quality and cost reduction respectively at a significance level of 0.01. In terms of marketing mix it presents that marketing mix also has relation with the success at significance level of 0.01. And when examining in each point of marketing mix product is more influential than promotion price and place at significance level of 0.01.

The objectives of this research were: 1) to study psycho-social factors related to effective teaching behavior of the lectures at Faculty of Business Administration Rajamangala university of Technology Bangkok metropolitan 2) to study social characteristics and psychological characteristics that could predict effective teaching behavior of the lectures in overall and small groups at Faculty of Business Administration Rajamangala university of Technology Bangkok metropolitan 3) to study the interaction between social characteristics and psychological characteristics affecting to effective teaching behavior of the lectures at Faculty of Business Administration Rajamangala university of Technology Bangkok metropolitan. The sample used in this study consisted of 252 lectures at Faculty of Business Administration Rajamangala university of Technology Bangkok metropolitan. There were three independent variables. One was social support and the other two were innovation acceptance and attitude towards effective teaching behavior. The dependent variable was effective teaching behavior. Statistical analysis stepwise multiple regressions Two –Way ANOVA were applied to analyze lecturers in both overall and small groups according to their biosocial factors. The results of the study are as follows. 1. Three major variables to predict the lecturers’ effective teaching behavior are variables from social characteristics and psychological characteristics. In the overall group the percentage of the predictability score is 54.40. In smaller groups the percentage of the predictability score ranges from 44.60 to 62.90. The highest score is predicted by attitude towards effective teaching innovation acceptance and social support in Rajamangala university of Technology Ratanakosin. 2. The analysis from Two –Way ANOVA shows that the lecturers who highly accepted innovation and received high social support showed highly effective teaching. However the factors of innovation acceptance as well as social support had no interaction with the lecturers’ effective teaching behavior. When looking into each independent variable it was found that the score of effective teaching behavior varied according to the innovation acceptance in overall group and smaller groups which were classified into groups of male lecturers female lecturers inexperienced lecturers experienced lecturers higher-than-bachelors degree lecturers single lecturers married lecturers and lecturers from four centers of Rajamangala university of Technology. It was also found that the score of social support varied in both overall group and smaller groups of male lecturers female lecturers younger lecturers senior lecturers experienced lecturers higher-than-bachelors degree lecturers and married lecturers. In case of lectures having attitude of effective teaching behavior and being socially supported when looking into each of the independent variables and there was no interaction between them. The score of effective teaching behavior varied in accordance with attitude of effective teaching behavior in groups of male lecturers female lecturers younger lecturers senior lecturers inexperienced lecturers experienced lecturers lecturers with higher than bachelors degree married lecturers groups of lectures from Rajamangala university of Technology Phra Nakhon Rajamangala university of Technology Ratanakosin Rajamangala University of Technology Krungthep. Finally the variations which are resulted from social support in groups of male lecturers female lecturers younger lecturers inexperienced lecturers experienced lecturers lecturers with higher than bachelors degree married lecturers groups of lectures from Rajamangala university of Technology Ratanakosin and Rajamangala University of Technology Rajamangala University of Technology Tawan-ok.

The objectives of this study were to study expenditure behaviors following the Sufficiency Economy Concept of teachers Faculty of Business Administration Rajamangala University of Technology Pha Nakhon in 3 aspects : moderation reasonableness immunization; compare the expenditure behaviors of the teachers by sex monthly incomes debt conditions and years of work experiences. The sample consisted of 92 teachers Faculty of Business Administration Rajamangala Univerity of Technology Pha Nokhon. The instrument used in data collection was a 5-level scale questionnaire with an alpha reliability of 0.95. The descriptive statistics used in data analysis were frequency percentage mean standard deviation. The statistics used in hypothesis tests were t-test One-Way ANOVA and post hoc LDS tests. The result of the study are as follows. 1. The expenditure behaviors following the Sufficiency Economy Concept of teachers Faculty of Business Administratjon Rajamangala University of Technology Pha Nakhon as a whole and individual 3 aspects : moderation reasonableness and immunization were at the high level. 2. The male and female teachers did not have different expenditure behaviors following the Sufficiency Economy Concept as a whole and individual 3 aspects. 3. The teachers having different monthly incomes had significantly different expenditure behaviors following the Sufficiency Economy Concept as a whole the moderation and the reasonableness at .01 level; teachers having > 29519 Baht monthly incomes had higher mean of the expenditure behaviors as a whole the moderation and the reasonableness than those having < 22251 Baht monthly incomes and 22251-29519 Baht monthly incomes. 4. The teachers having different debt conditions had significantly different expenditure behaviors following the Sufficiency Economy Concept as a whole and individual aspects at .01 level; teachers having no debt and teachers having manageable debt had higher means of the expenditure behaviors as a whole and the 3 aspects than those having unmanageable debt. 5. The teachers having different years of work experiences did not have different expenditure behaviors following the Sufficiency Economy Concept as a whole. When considered individual aspects it was found that means of 2 aspects were significantly different at .05 level as follows : teachers having 20-27 years of work experiences and > 27 years of work experiences had significantly higher means in the moderation aspect than teachers having < 20 years of work experiences; and teachers having > 27 years of work experiences had significantly higher mean in the reasonableness than teachers having < 20 years of work experiences.