The study aims to develop the investment model for preparation for the new normal age. In-depth interviews and data collection 400 participants were obtained from a questionnaire which was reliable at 0.89. Descriptive statistics and inferential statistics were employed to analyze data e.g. Exploratory Factor Analysis (EFA). According to the interview the research findings revealed that the organization should encourage the employee in investment planning as well as having the notion of financial innovation. To do so diversification and up-to-date global knowledge attempt must be concerned. The results also presented that the respondents emphasized the financial innovation and creating factors of investment opportunity to prepare for the new normal age as none of the non-essential liability caused. Regarding organization procedures to develop the great aging society forming suitable elderly activities for the community was considered as providing widespread information as well as building different generations relationships. With these data genres of investment innovation not only were related to investment opportunity factors creation to the new normal aged but also related to organization procedures to develop the great aging society. Moreover investment opportunity factors creation to the new normal aged was associated with organization procedures to develop the great aging society. Using Empirical Variables Analysis (EVA) to prove the hypothesis in sum the findings showed that it was able to decrease factors related to empirical data from 20 to 9 factors. Nine (9) factors included (1) providing widespread information (2) being classified according to experiences status and readiness (3) having appropriate welfare (4) creating the project to support an obvious point (5) seeking for state measures (to support the project) (6) building different generations relationship (7) implementing new vacancy (8) considering available employment rate and welfare and (9) developing additional skills.

The research on the development of accounting systems to increase the efficiency in preparing financial reports of community enterprises was aimed to explore general conditions and problems of financial reporting that leads to the development of an accounting system model as well as its efficiency of the model as a tool for preparing financial reports. The research tools include the questionnaire looking into general conditions and problems in preparing financial reports opinions on the accounting system development and the efficiency of the accounting system model either before or after the accounting system model development. The statistics used for the analysis include frequency percentage mean and standard deviation. The sample group used in this research was community enterprises located in Bangkok. The results of the research revealed general conditions for preparing financial reports with the highest score concerning the opinion on the accounting system proposing that this could assist in the preparation of financial reports to be more accurate and reliable. The ability to learn and prepare financial reports with accuracy and completion is the essence of the application of the financial reports of community enterprises beneficial for the community enterprises. Regarding financial reporting problems it was found that the problems with the highest level of the personnel opinion regarding knowledge and understanding of financial reporting preparation. The methods for preparing financial reports relating to accurate and complete accounting records are related to the collection of accounting documents to support accounting records. As for the tools used in the work related ready-made accounting software for accounting records was applied. According to the data analysis results on general conditions and problems in preparing financial reports the researcher then established an accounting system model and tested the system application consisting the accounting system payment accounting system production cost accounting system and the dividend payment and accounting system for community enterprise members. It was found that the score level of the users’ opinion was at the highest level. The respondents were satisfied with the overall establishment of the community enterprise accounting system. Moreover the accounting system helps access the performance of community enterprises and the accounting systems that are suitable for the community. Previously the efficiency of the accounting system prior to the model application needs to be easy to understand with complete collection accounting complicated documents and correct use of recording methods of the accounts according to the accounting system format as well as the ability to prepare financial reports (statements of financial position and income). However those procedures were less effective compared to the accounting system model applied after. It was found that the type of accounting book required was not complicated more effective and accurate with the recording method used according to the form of the accounting system. The capability of its collection of complete accounting documents to prepare financial reports (statements of financial position and income statements) are more correct and complete; and the order of the accounting system is easy to understand and very effective.

The purpose of this study was to study the views of Thai certified public accountant on the electronic working papers (EWP) preparation in digitally with a sample of 132 subjects eliminated and data using descriptive statistics and multiple regression analysis. The results of the study were found that Perspective Thai Certified Public Accountants Perspectives on Electronic Paper Making as the Economy Drive to the Digital World. There is a statistically significant at 0.05 level where is relationship in positive with the preparation of electronic working papers (EWP) with the view of the certified public accountant on the matter of good corporate governance internal control Knowledge ability and ethics respectively most of them view that electronic working papers (EWP) making will help the system of monitoring and reporting. Therefore internal control to be more effective which also shows the competence of the auditor and helps the audit work within the framework of the auditing standard and more professional ethics.

This research investigated the effect of antibacterial activity of Guava leaves extract. Antibacterial activity was determined by agar well diffusion method and test with Staphylococcus aureus Bacillus cereus and Escherichia coli. The results showed that Guava leaves crude extract best inhibited the growth of Bacillus cereus followed by Staphylococcus aureus and Escherichia coli with a mean inhibition zone was 22.0 ±0.3 19.00 ± 0.2 and 14.5 ± 0.3 mm respectively. When comparison antibacterial activity between Guava leaves extract with ampicillin 0.010 mg.