The attempt to fabricate gold films on glass slide (Au/glass) and silicon wafer (Au/Si) with gold leaf was unsuccessful due to poor adhesion between the gold leaf and substrates. Alternatively Au/glass and Au/Si films were fabricated by placing the substrate into the free space within sputtering chamber to collect the access Au vapor during the typical sputtering process for other samples. In this study the physical changes were observed in both Au/glass and Au/Si film under the film annealing from 300⁰C-700⁰C. The visual inspection via cell phone camera the micrograph via Scanning Electron Microscopy (SEM) and Energy Dispersive X-ray Spectroscopy (EDS) revealed the morphological changes with respect the annealing temperature in Au films due to solid state dewetting mechanism. The changes were more pronounce in Au/glass films than Au/Si films at the same annealing temperature. The X-ray diffraction measurement three phases of Au including Au(111) Au(200) and Au(220) in Au/glass films and one phase of Au(111) in Au/silicon films. The concentration and single crystallinity of Au(111) were increased with respect to annealing temperature in Au/glass film. For Au/Si films the concentration and single crystallinity of Au(111) were decreased at 300⁰C and then were increased at 700⁰C respectively. The physical changes of Au films are likely due to the movement of Au atoms via solid state dewetting and recrystallization. The heat intake from annealing process is likely induced the dewetting process by increasing the kinetic energy of Au atoms. While the recrystallization process is likely occur during the cooling period of the samples. Finally another factor that can affects the physical changes of Au films is the interface interaction between Au films and substrates.

The purposes of this study were 1) Study the factors influencing the development of health tourism sites according to the Ministry of Tourism and Sports standards for the Hot Springs community Nong Ya Plong District Phetchaburi Province. 2) To set guidelines for the development of health tourism sites in accordance with the Ministry of Tourism and Sports standards for the hot spring village Nong Ya Plong District Phetchaburi Province. The instruments used of the study was in-depth interviews with key informants 24 people. The research findings were as follows: Factors influencing development And guidelines for the development of health tourism sites according to the Ministry of Tourism and Sports standards for the Hot Springs community It was found to be divided into 2 main issues: The main standards of health tourism sites Natural hot spring type And the potential to be a health tourism attraction Natural hot spring type.

The objective of this research is to study the accounting professional skills of accountants that affect the performance efficiency and financial report quality of sports businesses in Bangkok. Questionnaires are used to collect the data. The sample is 310 sports business accountants in Bangkok. Descriptive statistics are used in the analysis including frequency percentage mean and standard deviation. Pearson’s correlation analysis and multiple regression analysis are employed. The research results revealed that accounting professional skills had an impact on operational efficiency and financial report quality of sports businesses. Intellectual skills Personal management skills and Organizational management skills affected the overall performance of the accountants with statistical significance of 0.01. Interpersonal and communication skills and personal management skills affected the overall quality of financial reports of the sports business with statistical significance at the level of 0.01.

The purpose of this research is to study the relationship of corporate governance including corporate governance scores business size number of committees of the Board of Directors the proportion of independent directors to the total number of directors the number of meetings of the Board of Directors per year to operating results including gross margin net profit margin return on total assets return on equity ratio. The data was collected from the financial statements and the annual report form (Form 56-1) during the period 2013 – 2017 of 22 transportation and logistics service industry groups which are listed companies in the Stock Exchange of Thailand. Descriptive statistics correlation statistics and multiple regression equations were used in data analysis. The study indicated that corporate governance including the corporate governance score and number of committees of the Board of Directors and the number of meetings of the Board of Directors per year Related to the operating results including gross margin net profit margin and return on equity at a 95% confidence level.

The research purposes were to analyze and search for wastes in the planning process and transportation of the automobile parts of a transport company in Samut Prakan using Makigami Lean and ECRS Techniques. The informants used in this study were the support staff working the planning process and automobile part transportation for the car assembly factory in the industrial estate Rayong Eastern Seaboard. Six employees from different work units took part in the in-depth interview as the research tool for the data collection. Statistics used in the data analysis including percentage and workflow analysis with related management tools. The study indicated that searching for the waste in the technical planning process with Makigami Lean and ECRS Techniques could help reduce the work time for 1060 minutes in each step.