The objectives of this research were to 1 ) study the personal factors of food handlers in the canteen of the Ministry of Public Health Nonthaburi Province in the epidemic situation of coronavirus disease 2019. 2) Study the operations according to the food sanitation standards of food handlers. 3) Study the factors related to the performance of food handlers according to food sanitation standards. 4) Guidelines for solving problems in the work of food handlers according to food sanitation standards which the research area is in the canteen of the Ministry of Public Health Nonthaburi Province in the situation of the epidemic of coronavirus disease 2019. The research used a mixed method research consisting of a quantitative research using a sample of100 food handlers per restaurant and a qualitative research by interviewing 3 groups of food handlers. The statistics used in the data analysis were: frequency percentage mean chi-square and Pearson correlation. The results of the research showed that 1) the personal factors of the majority of food handlers 68.00 percent are female 37.00 percent aged between 41 - 50 years36.00 percent graduated from high school 42.00 percent with average monthly income between 10000 - 20000 baht 97.00 percent are Buddhists and most 27 percent are food handlers from rice and curry shops. 2) The food sanitation practices of food handlers in the coronavirus disease 2019 epidemic situation found that 65.00 percent of the workers performed according to sanitary principles at a very good level. 3)Factors related to the performance in accordance with food sanitation standards of food handlers in the epidemic situation of coronavirus disease 2019. The results of the study revealed that as for the personal factors of the restaurant type the leading factories the general knowledge of the coronavirus disease 2019 epidemic situation and knowledge of food sanitation in the epidemic situation of coronavirus disease 2019with contributing factors including the support of equipment to clean or prevent coronavirus disease 2019 from government agencies. Food handlers agencies courage participation in sanitation practices. They have also received training or advice from staff on how to behave in the midst of the coronavirus disease 2019 outbreak there was a statistically significant correlation at the .05 level. As for personal factors in terms of gender age education income and religion there are contributing factors such as the agency of food handlers campaigning or announcing measures to prevent the spread of the coronavirus disease 2019 and had been trained in food sanitation. There are additional factors such as having received food sanitation assessment during the coronavirus disease 2019 epidemic situation received a certificate for clean and safe restaurants to prevent COVIC-19 and 4) guidelines for solving problems in working in accordance with the rules of food sanitation standards of food handlers in the canteen of the Ministry of Public Health Nonthaburi Province in the situation of the coronavirus disease 2019 epidemic found that workshop sanitation training should be organized performance and personal hygiene assessments should be carried out. For public relations work there should be more communication channels additional measures on the part of service users and cleanliness including support for protective and cleaning equipment.

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.

This research aimed 1) to study the current situation and problems in research 2) the factors that affect the standards and qualification of university lectures 3) analysis find the ways to promote the research and research standard Rajamangala University of Technology Phra Nakhon. This research is a combination of quantitative and qualitative research. The research tool is a questionnaire and personal interview . This research tool has been validated by experts to improve quality. 285 sets were used to collect quantitative and analyzed processed by computer. The qualitative data are 20 possible combinations of the content analysis and interpreting descriptive. The results showed that there are 1-2 research paper of university lecturer Rajamangala University of Technology Phra Nakhon in the past five years’ experience the percentage is 54.03 the overall policy and research management is moderate level by policymakers need to keep in practice. On the other hands the factors that contribute to the research were average level namely honorary researcher honorable certificate was at a high level. For the guidelines on research to achieve the standards was average level. The qualitative data is found that the administrators must support promote assist the research and facilitates everything required to provide adequate funding for university lecturer who are interested in doing research and to provide research trainers experience expertise and related fields in order to conducting a variety of research and encourage to promote the research in publish both of home and abroad.

This research aims to study the good governance and the accountants’ performance standards affecting the quality of financial statement reports of the accounting firms in Bangkok the metropolitan areas and the central region. The research samples are executives or bookkeepers of the quality accounting offices in Bangkok the metropolitan areas and the central region. The data from 44 companies is collected. Descriptive statistics and multiple regression analysis are used. The study results found that the multiple regression analysis between the good governance and performance on the quality of financial statement reports in terms of comparability (quality4) was statistically significant at a level of 0.01. The significant variables were the use of professional knowledge (standard1) and carefulness (standard2) with statistical significance at 0.05

This research study was aimed to investigate the readiness of Thai accountants to enter the ASEAN Economic Community in Bangkok area in order prepare the accountants and students to be ready to enter the ASEAN Economic Community and to prepare educational institutions to develop curriculum or teaching methods focusing on producing skilled accountants ready to enter the ASEAN Economic Community. The sample of this research was 450 accountants in Bangkok including accountants auditors tax auditors certified public accountants and the a limited company account manager. The questionnaire was sent to the sample and the data were analyzed by percentage mean and standard deviation; and One Way ANOVAs was applied to test the hypothesis. The results of the study showed that Thai sample accountants’ readiness to enter the ASEAN Economic Community were as follows. The first readiness was concerning the accounting skills and financial statements knowledge and understanding on the Thai accounting standards and the Thai Financial Reporting Standard with the average level of 4.85. The ability to read English was in the average of 4.78 while the ability to read and write at least one of the ASEAN languages was also in the average level of 1.31. The Information Technology skills which refer to the ability to use at least two popular accounting programs obtained an average level of 4.73 while the knowledge of Thai professional law was 4.65. The average level of knowledge of accounting profession of at least 2 countries was in an average level of 3.21 and the ability to work under the environmental and cultural conditions of ASEAN countries had an average level of 3.33 in terms of Section 3 the comparison of the rules of professional accountancy