The objectives of the research were; 1) to Study the level of competitive advantage and 2) the factors that its influences through the competitive advantage. The population and sample group used in this research were an executive director owner manager general manager and the chief accountant and finance of 3-5 star hotels and resorts in Phuket by using questionnaire (IOC tested) the construct validity and reliability for 89 complete questionnaire that it was responded rate 23.18. The results of this investigation were as follows: 1) An efficiency of using asset to make a profit; Impact of competitive environment was found that the negative result in significant level at (α˂0.10). 2) Customer loyalty for products and services was found that the positive influencing factors such as good corporate governance at (α˂0.01); strategic management efficiency at (α˂0.01); and Internal controls effective following COSO at (α˂0.10) respectively. 3) Reputation of the business was found that the Positive influencing factors such as Internal controls effective following COSO (α ˂ 0.01); Good corporate governance and Strategic management efficiency at (α ˂ 0.05). and 4) Value of assets that value added to business was found that the positive influencing factors as well as Strategic management efficiency; Internal controls effective following COSO respectively in statistically significant level at (α ˂ 0.01). While the technology and innovation (α˂0.05) and good corporate governance positive that made the influences beyond the positive regression in statistically significant level at (α ˂ 0.10) respectively. Keywords : Competitive Advantage; Internal Controls Effective following COSO; Strategic Management Efficiency; Impacet of Competitive Environment; Good Corporate Governance; and Technology and Innovation

The objectives of the research are to study and compare the desirable characteristics of Home Economics graduates in the field of fresh flora decoration to study the problem and suggestion according to the requirement of the three stars and four stars hotel located in Bangkok and registered with the Thai Hotel Association by using the questionnaires with 34 samples using the percentage mean standard deviation and t – test as the analysis tools. According to the research it was found that the desirable characteristics of Home Economics graduates in the field of fresh flora decoration is virtue morality knowledge mathematical and scientific knowledge standard vocational knowledge communication skills technological skill that all are rated at high level.The requirements of the three stars and four stars hotel are not statistically different ( p – value more than 0.05) and the additional suggestion related to the standard knowledge that suit for the economic social and technological situation that has been changed is creativity and adaptation for new production and related to the vocational knowledge is to use modern styles for fresh flora decoration.

Guide line to promote Decision for occupation choosing: Hospitality Students in faculty of liberal arts Rajamangkala University of technology Phra Nakhon for factors education that was effected to make decision for occupations and Guide line create to promote decision making for hospitality student. The population of the study are 70 hospitality student. Objective 1: The study of general information of respondents showed that the majority of the respondents were female they were study communicative achievement for seven semesters representing 3.00-3.49 They stayed in Bangkok the most parent occupation of respondents was merchants and private business. Moreover A monthly income less than 30000 baht. They need to get job certainly after graduated. The majority of the respondents chose to work in hotel and lodging. Finally the organization factor most effected with students. Objective 2: From an interview with 3 hotels that present the wisdom skill after employment the student have quickly energetic learning; In personality there are properly personalize with appropriate best grooming and always follow an office regulation In the human relationship and responsibility the students were adjusted to live with others and keep responsible very well. They always finished his job even over time.