The analysis of the relationship among dividends leverage ratios and profitability ratios of listed companies in the Stock Exchange of Thailand: non-life and life insurance sectors aims to study and analyze the financial presentation via financial statement of non-life and life insurance companies. To do so the researcher in particular focused on the information of dividend pay – out ratios leverage ratios and profitability ratios on sixteen (16) firms during the years 2013 – 2017 by employing correlation analysis. The results of the study found that the financial ratios with the same directions to dividend pay – out ratio but there were statistical insignificant included operating profitability ratio net profitability ratio return on assets ratio as well as return on equity ratio. On the other hand the financial ratio with contrary direction to dividend pay – out ratio but there was no statistical significant consisted of debt to equity ratio. However debt to total asset ratio was the one which was not only in the opposite direction to dividend pay – out ratio but also was statistical significant.

This independent study aims to compare the level of expectations on professional competencies for accountants of accounting and finance executives in the non-life insurance companies registered with the Office of Insurance Commission. The data is collected using 56 questionnaires. The samples are collected from executives in accounting and finance divisions in 115 non-life insurance companies. The data is analyzed using descriptive statistics and inferential statistics. The study results showed that the accounting and finance executives in the non-life insurance companies expect overall professional competencies for accountants in a high level. In each aspect it is also at a high level. The highest expectation is on the values ethics and professional attitudes followed by accounting professional skills and the main knowledge of professional practice. The accounting and finance executives male and female have no different expectation. However it is found that the accounting executives with different age education level job positions and experience have different expectations on professional competencies for accountants with statistical significance. Older executives with higher education higher positions and more experience have more expectations

This study has two major proposes to study marketing mix via Smart Sales system factors on a customers decision behavior of buying life insurance via Siam Commercial Bank PCL. This methods research was quantitative research. The sample was selected 400 local people in Bangkok area from multistage random sampling by presented in the tables percentage average standard deviation to comparative analysis and use inferential statistics to examine hypothesis by regression analysis. The results of a short empirical survey of the local in Wisuthikasat area are presented. These show that Smart Sales system influence to life insurance buying at statistically significant at level 0.05 by this prediction equations; Buying Decision = 2.586 – 0.077 (Product) – 0.146 (Price) + 0.387 (Place or Distribution) + 0.109 (Promotion) – 0.213 (People or Employee) – 0.477 (Physical Evidence) + 0.051 (Process). The independent variable effecting Siam Commercial Bank insurance buying decision which significantly found at the level of 0.05 was the physical evidence factor. They were the bank symbol public relation brochure management officer uniforms customer acceptance of Siam Commercial bank in Wisuthikasat area branches stability respectively including the negative information of the bank branches.