The objective of this independent study was to investigate knowledge and understanding motivation and organizational commitment affecting the efficiency in work performance of accountants and to study the motivation in performance that affects the commitment of the accountants’ organization. The Population in the study was 255 accountants working in accounting services firms registered with the Department of Business Development. A questionnaire was used to collect data. Descriptive statistics were used for data analysis i.e. frequency percentage mean standard deviation Pearson’s correlation coefficient and multi regression analysis. The major findings indicated that 1) knowledge understanding and motivation affected the efficiency in work performance of accountants as a whole at the statistical significance level of 0.01. When considering each aspect the study shows that knowledge understanding and motivation affected the efficiency in work performance concerning quality quantity time and expenses at the statistical significance level of 0.01 The organizational commitment affected the efficiency performance in terms of expenses with the statistical significance level of 0.05 and 2) Work motivation positively correlated with the organizational commitment of accountants with statistical significance level of 0.01.

The purpose of the study on Knowledge and Understanding of Personal Income Tax Planning is to study the knowledge and understanding on personal income tax problems and obstacles of individual taxpayers regarding internet tax filing. The study compared the level of knowledge understanding and planning of personal income tax of the sample with different demographic factors. The questionnaire was used as a tool to collect data. A total of 410 samples were used for one-way analysis of variance (One Way ANOVA) and compared by Least-Significant Different (LSD). The research found that the overall understanding of personal income tax planning was moderate. The most knowledgeable issues were net income taxable income expenses and tax reduction which were in high level. Secondly the issue of “the personal income tax rate is a progressive tax rate” was in a very high level. The lowest level was “each type of assessment has different deduction rates”. “Type 1 income has the least expense deductible rate” was in moderate level. In conclusion different gender occupation and education levels have statistically significant knowledge and understanding on tax planning.

The purpose of this research was to assess the knowledge and understanding utilization and satisfaction of students toward learning activities in flower arrangement subject. The research sample was 93 of the first year students majoring in Home Economics Business Administration and studying the flower arrangement subject in the second semester of the academic year 2013. The research methodology was the rating scale questionnaire. Data were processed and analyzed by frequency percentage and mean. For the assessment of the students’ knowledge and understanding toward learning activities based on Thailand Qualifications Framework in flower arrangement subject it was found that for the numerical analysis skills communication and information technology skills it was at the high level with the mean of 3.90. For the knowledge it was at the high level with the mean of 3.82. For the ethics and moral it was at the high level with the mean of 3.79. For the cognitive skill it was at the high level with the mean of 3.78. For the interpersonal skill and responsibility it was at the high level with the mean of 3.70. For the psychomotor skill it was at the medium level with the mean of 3.42. For the assessment of the students’ utilization toward learning activities based on Thailand Qualifications Framework in flower arrangement subject it was found that for the interpersonal skill and responsibility it was at the high level with the mean of 4.20. For the knowledge it was at the high level with the mean of 3.92. For the numerical analysis skills communication and information technology skills it was at the high level with the mean of 3.84. For the ethics moral and it was at the high level with the mean of 3.77. For the psychomotor skill it was at the high level with the mean of 3.66. For the cognitive skill it was at the medium level with the mean of 3.44. For the assessment of the students’ satisfaction toward learning activities based on Thailand Qualifications Framework in flower arrangement subject it was found that for the interpersonal skill and responsibility and the ethics and moral it was at the high level with the mean of 3.98. For the knowledge it was at the high level with the mean of 3.81. For the numerical analysis skills communication and information technology skills it was at the high level with the mean of 3.72. For the cognitive skill it was at the high level with the mean of 3.56. For the psychomotor skill it was at the medium level with the mean of 3.52.

The purpose of this research is to develop learning package for an operating system course on process status for undergraduate students majoring in computer engineering. The technique of creating the cartoon story for difficult content is used to compare the process status and the steps of buying meals to enhance students’ understanding of process management. The participants are divided into two groups; the control group learning with the traditional method the experiment group learning with the learning package. The research result was that the achievement of the experimental group was higher than the control group. In addition the students were interested in learning and the students’ satisfaction is at the high level.

The purpose of this research is to study the level of knowledge and understanding in democracy of the youths in Bangkok metropolis and study the differential level of knowledge and understanding in democracy according to gender age education level family incomes and occupation of the parents interesting level in political news and the participation in political activity. This research is a survey esearch. The sample groups is the youths who live in Bangkok metropolis 2500 persons from 50 district 50 persons for each district by accidental sampling. Questionnaire is used as a tool in data collection. The statistics by means of percentage frequency arithmetic means standard deviation and Chi-square. The results are as the following: 1.Knowledge and understanding in democracy. The youths have knowledge and understanding level in democracy totally in middle level. When compare the knowledge and understanding in democracy which in ideal status with political status and daily living status found that most of the youth has knowledge and understanding totally in middle level. When compare in each items that the youths answer yes more than 90% is Man should has equal right. Thai nationality has right to select their religious. The government should role the country with transparency. The transparency for the Government and provable is the most important thing in democracy system. The daily living of each person in democracy system must in the equality of the right such as the equality of life and the equality in freedom. 2.The factors that affecting the knowledge and understanding level which a statistical significance at .05 is age education level family incomes occupation of parents interesting level in political and participation in political activity. The gender factors is not imply significantly in statistics. 3.The participation in political activity. The most of the youths have participation in political activity in low level. The political activity that they mostly participated is the voting. Another activity that the youths participated occasionally is inviting the others to vote. Except these two activities the youths never participated. 4.The interesting in political news. Most of the youth get the news from the mass communication and television is the most communication that they used to follow the news. Newspaper the youths are read sometimes. The youths will discuss or exchange their idea with their friend mostly about entertainment news. For the political news they will discuss or exchange their idea in less.