จำนวน Repository ( 9 )
การควบคุมคุณภาพและลดการสูญเสียในกระบวนการประกอบชิ้นส่วนบังโคลนหน้าแก้มข้างรถยนต์ด้วยวิธีโพคา-โยเกะ
This study aimed to use Poka-Yoke techniques to help prevent errors and reduce loss in Front Side Fender Model assembly process. The researchers used four tools in the 7QC tools which were Check Sheet Cause-and-Effect Diagram and Graphs to search for causes and ways to solve problems and Cause and Effect Matrix and ECRS Techniques. The study revealed that the main cause of the problems was that the incorrect assembled side fenders were submitted to another department. This mistake had bad effects on time and workforce spent for correcting work including more expenses. The mistakes occurred because there was no tool for detecting errors in the work piece. Therefore the researchers use Poka-Yoke techniques in order to decrease errors by designing a control system for target detection while it was moving through the process. After collecting data the study showed that before the improvement during January to August 2019 the number of problems caused by the process were 0.093. However the number of problems after the improvement during September to December 2019 reduced to 0. It was obvious that this improvement reduced the loss from the front side fender assembly process up to 100.
การวิเคราะห์ปัญหาน้ำเสียที่มาจากกากการเผาไหม้ของเหง้าทลายปาล์มที่โรงไฟฟ้าพลังงานชีวมวลและพลังงานก๊าซชีวภาพเพื่อหาแนวทางควบคุมคุณภาพน้ำด้วยระบบไฟฟ้าแรงดันสูง
This research study analyzes the problem of waste water from the burning of palm trees which are used as fuel for power generation of palm ash. It is used to ferment biogas as a fuel for power generation where a large amount of wastewater from the gas digester is completed. The wastewater is then pumped out of the gas digester. Biological in large quantities Therefore to study the analysis of wastewater to find a method for designing a wastewater treatment system from high voltage systems from the corona discharge principle when adding ozone it is necessary to analyze the chemical effects of the wastewater according to the standard values of the Department of Industrial Works.
การควบคุมคุณภาพการย้อมสีและตกแต่งสำเร็จเส้นด้ายผักตบชวาและวัสดุประกอบเพื่อการแปรรูปผลิตภัณฑ์เชิงพาณิชย์
Quality control of dyeing and finishing of Water Hyacinth yarns and their transformed materials for commercial was a main objective to establish the dye database of synthetic dye and natural dye. The dye database was a data for quality control in dyeing process of raw material as Water Hyacinth yarns also it resolved the un-repeatability dyeing problem. Reactive dye was used for synthetic dye database creation on dry Water Hyacinth yarns at 80oC for 30 minutes. Red as Hicion Red He-3B yellow as Hicion Yellow HE-4RN Blue as Hicion Navy Blue HER 150% and black as Hifix Black KNN were the represent synthetic dye and Sodim sulphate 20 g/l and sodium carbo nate 20 g/l were used as auxiliaries. The other hands the natural dye database was forming from Ebony tree Caesalpinia sappan and Turmeric. They were dye on dry Water Hyacinth yarns at 80oC for 30 minutes and Sodim sulphate 20 g/l was the auxiliary. Whereas Butterfly pea were dye at 80oC for 30 minutes by Sodim sulphate 20 g/l and sodium carbonate 20 g/l were the auxiliaries. The whole dye database was defined the totally in Primary Secondary and ternary dye cycle. The transfer knowledge was distributed to the enterprise at Nakhon Prathom Provincd as “Chumchonjaksanpaktobchawha Bann klongnokkratum”. The topics were “How to establish the synthetic and natural dye database” “Water repel lent finishing” and “developed and transformed the Water Hyacinth to products”. The target group was very satisfied in this topic as 4.39. In the result the proportion between economic and social factor by the income increasing in 1 year was 5.04. So the research project was achievement.
ผลกระทบการควบคุมคุณภาพตามกรอบมาตรฐานควบคุมคุณภาพฉบับที่ 1 (TSQC1) ที่มีต่อคุณภาพการสอบบัญชี ของสำนักงานสอบบัญชีระหว่างประเทศ (Big 4) และในประเทศ (Non-Big 4) ที่มีต่อคุณภาพการสอบบัญชี ของสำนักงานสอบบัญชีระหว่างประเทศ (Big 4) และในประเทศ (Non-Big 4) ในมุมมองผู้สอบบัญชีที่ได้รับความเห็นชอบจากสำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) ในประเทศไทย
The objectives of this research is for study of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the difference of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the relationship and positive impact of quality control of audit firm in accordance with Quality Control Standard No.1 (TSQC1) with Overview Audit Quality of Big 4 and Non-Big 4 Auditing Firms. This research is done by give out questionnaires and in-depth interviews method which used populations of 228 auditors certified by the Securities and Exchange Commission in Thailand by receiving 115 replied questionnaires which considered as 50 percent and using Descriptive Statistics T-test Statistics Pearson’s Correlation Coefficient and Stepwise Multiple Regression Analysis The results say that Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in overview and individual element of Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for ethical requirement. Audit Quality both in overview and individual element Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for clearness. From test hypothesis of quality control of auditing firm in accordance with Quality Control Standard No.1 (TSQC1) of Big 4 and Non-Big 4 Auditing Firms is according to assumptions by having differences in all elements while Audit Quality is according to assumptions only one element which is clearness no difference in statistical significant. Quality Control in accordance with Quality Control Standard No.1 (TSQC1) has relationship and positive impact with Audit Quality and from prediction equation find that enhance of audit quality of auditing firm should emphasize to Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in engagement performance and ethical requirement.
ปัญหาการควบคุมคุณภาพสำนักงานบัญชีต่องานด้านบัญชี ในจังหวัดนนทบุรี
The research objectives were aimed to scrutinize problems of quality control in accounting firms for accounting services in Nonthaburi. The samples used in this study were 105 accounting firms registered with the Department of Business Development with the business purpose was to provide accounting services in Nonthaburi province. The statistics used in data analysis were frequency distribution percentage mean standard deviation t-test and one-way ANOVA; then Least Significant Differentiation (LSD) was applied to test each pair. The results revealed that most chief accountants were 41-50 years old female with bachelors’ degrees and had more than eight years’ work experience. Most accounting firms were limited companies with the work duration period of serving 6 to 10 years with 1 to 5 employees and at least 50 customers. They had not been certified according to the announcement of the Department of Business Development. The overall problems regarding the quality control were relatively high. The highest aspect was related to ethics followed by the management responsibility within the accounting firms and work operation. Based on the hypothesis testing different ages and types of accounting had different opinions on quality control issues at 0.05 statistically significant difference; and different genders education levels experiences and work tenures number of employees number of customers and accreditation of accounting firms did not differ in terms of available opinions. ง Concerning problems regarding quality control in accounting firms employees should be promoted to enhance their knowledge and performance understand the quality assurance system of accounting firms. Also The Department of Business Development should provide trainings for accountants working for the accounting firms in order to achieve effective implementation and obtain higher potential for extra accounting quality.