This research aims to study the relationship between tax planning & performance and the stock prices & dividend payments of companies listed on the Stock Exchange of Thailand SET100 group. It was conducted by collecting information from financial statements annual reports and the information registration forms (Form 56-1) of 69 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used for data analysis including correlation analysis and multiple regression analysis. The study results show that the return on equity ratio (ROE) book value per share (BV) and earnings per share (EPS) ratio positively correlated with the stock prices. The corporate income tax rate to total assets (TAX/ASSETS) the return on total assets (ROA) the return on equity (ROE) and the book value per share (BV) ratio were positively correlated with the dividend yield (DY) ratio. The earnings per share (EPS) ratio had a negative correlation with the dividend yield (DY) ratio and the effective corporate income tax (ETR) ratio had a positive correlation with the dividend payout ratio (DP) with a statistical significance at 0.01 and 0.05 levels.

In this paper we have analyzed the performance of combining security system (SSL Protocol) with current TCP/IP module by porting security shareware into the EDC (Electronic Data Capture) devices. Finally in order to understand the impact on the EDC’s performance we test the throughput of the EDC before and after applying security with various encryption algorithms.

This research aims to study the acceptance of financial transactions among the elderly people in Bangkok metropolitan classified by personal factors the features of mobile banking applications and the attitudes of using services of mobile banking applications that related to the acceptance of financial transactions of the elderly people in Bangkok metropolitan. The samples used in this research were 400 elderly people living in Bangkok metropolitan. Data were analyzed using descriptive statistics namely frequency percentage mean and standard deviation; and inferential statistics namely independent sample t-test One-Way ANOVA and Pearson’s correlation coefficient. The results were found that the overall acceptance of mobile banking applications was at a high level and when considering the acceptance in sub levels the intention to use mobile banking continuously in both the present and the future was accepted in the highest score followed by suggesting others to use the mobile banking application. The hypothesis test revealed that: 1) the differences of age educational level income and experience of using mobile banking applications differently affect the level of acceptance on using a financial transaction on mobile banking applications: 2) the features of mobile banking application in the gained benefits the ease of features in mobile banking applications and confidence are positively correlated with the overall acceptance of the usage of mobile banking applications: 3) the attitudes towards the use of knowledge-based mobile banking applications value/social influence and service usage behavior are positively correlated with the acceptance of mobile banking applications in both overall and sub-issues. For suggestion of further research the development of mobile banking applications enabling more elderly people to turn to use the service may need to consider different sample groups such as various educational levels. The features of the mobile banking application must be beneficial to the elderly people because it was the most correlated factor in building confidence of elderly people deciding to use mobile banking applications. In terms of attitude the Mobile Banking Application service providers need to further study the elderly people behavior in using mobile banking applications to improve the services to be the most appropriate services. Related agencies and government agencies can use the research results as a guideline for policymaking or strategic planning in designing suitable government services for the elderly people to receive better welfare that supports the entry into Thailands aging society.