In this research we will study an algebraic structure pseudo d-algebras. Then we give some more properties for pseudo d-ideal that can construct a quotient pseudo d-algebras. Moreover we show that the quotient pseudo d-algebras is a pseudo d-algebras.

This research aims to study on the cost of rice planting in the central region of Thailand at Ban Nong Ya Sai District and Bang Pla Ma District Suphanburi Province. The data was collected using questionnaires. The statistics used for data analysis were Percentage Mean and Standard Deviation and the dependent t-test. The research found that the respondents were mostly male and 46-56 years old and over 20 years of rice planting experiences and completed a secondary school level. Most of them are the land’s owner. The average cost of rice planting at Ban Nong Ya Sai District and Bang Pla Ma District by using Dependent t-test statistics. It was found that the cost of rice planting using the Activity Base Costing of Ban Nong Ya Sai Sung District is higher than Bang Pla Ma District which had a statistical significance of .05.

The objective of this paper is to study: 1) Impact of change in TFRS for PAEs during 2014 – 2020 for annual reports of Agriculture Business and Foods from SET; 2) Level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 - 2020; and 3) Factors affecting on level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 – 2020. Data was collected from 35 firms by using Consolidated Financial Statement Annual Report by using Modified Jones Model. This research results used SPSS software for analyses Descriptive Statistics and Multiple Regression Analysis. The results showed that: 1) Almost CEO has chosen to reduce the impact of change in TFRS and report only necessary impact. They showed the only materiality of professional judgement by adjusted in the impact of unappropriated retained earnings at the beginning periods for adjusted separate entry in Change in Financial Position Statement. This result also showed that almost items during 2019 and 2020 have more impact from change in TFRS 15 TFRS 7 TFRS 9 and TAS 32; and 2) Before TFRS for PAEs have impact (published) It showed the effects of fluctuation on Discretionary Accrual (DAC). It trends to decrease in Discretionary Accrual after TFRS for PAEs have published for many years. However it showed that level of earnings quality by using DAC between 2014 – 2020 was not significant at α = 0.05 or level of significant at 95%. While the consolidated financial statements during 2014 – 2017 Agriculture Business and Foods have increasing in ROA continuously. However after situations of impact from changing TFRS in 2019 – 2020 and situation of Corona Virus 2019 have effect on the fluctuation of ROA decreasingly.; and 3) the effect of change in TFRS for PAEs and type of ownership structures and group of businesses have no impact on level of earnings quality at significant level (α =0.05). However the effect of change in TFRS for PAEs has negative impact on return on assets (ROA) at significant level (α <0.01). While type of ownership structure group of businesses and firm size have positive impact on ROA at significant level (α < 0.05)

The objectives of this research were to study the cost structure of rice cultivation with the activity-based costing method and to compare the cost structure of rice cultivation with the activity-based costing method in Chaiyaphum Province. The sample of this research was 50 rice farmers in Ban Khwao District and 50 rice farmers in Khon Sawan District. A questionnaire was used to collect data. Data were analyzed using descriptive statistics including percentage average standard deviation and t-test dependent samples. The results of this study showed that the cost structure of rice cultivation using the activity-based costing system method in Chaiyaphum province consisted of direct material cost direct labor cost and production cost. The direct material cost structure of Ban Khwao district was 232945 baht meanwhile the direct material cost structure of Khon Sawan district was 167850 baht. The direct labor cost of Ban Khwao district was 503600 baht meanwhile direct labor cost of Khon Sawan district was 473250 baht. The production cost of Ban Khwao district was 122610 baht meanwhile the production cost of Khon Sawan district was 121320 baht. The comparison of cost structure of rice cultivation with the activity-based costing method of Chaiyaphum Province showed that total cost of Ban Khwao district was 861605 baht meanwhile total cost of Khon Sawan district was 764970 baht. This implied that total cost of Ban Khwao district was higher than that of Khon Sawan district.

This Research is a Development of 8k White Gold low Alloy Metal Components for Jewelry Pieces. By Study and Analyze the Influence of Silver Alloy Gold Alloy Bronze Alloy Zinc Alloy and Tin Alloy. Which Affect Microstructure and Mechanical Properties. (The Different of Color Scales) And Resistance Behavior of Lowered 8k White Gold Alloy in Varies Ratio. The Results Showed that Tests and Analysis to Find the Quantities of Elements has found out that Chemical Components of 8k White Gold Low Alloy Metal had a Little Different Quantities when Compared Between Before and After Centrifugal Casting Process. The Tests and Analysis Results of Mechanical Properties of Test Pieces Showed that the Hardness and Tensile Strength of 8k White Gold Low Alloy Metal with Mixture of 33.33%Au+50.67%Ag+10%Cu+5%Zn+1%Sn had Minimum Ultimate Tensile Strength Equal 0.54 kN/mm2 Minimum Elongation Percentage of 55% and Maximum Hardness of 137.0 HV. The Test Results also Show that the Mechanical Properties of the Material are Brittle Material. When Perform a Forming Process the Pieces will be Easily Broken which was Meant that the Forming Process would be Difficult. But The Color Level of the Test Pieces at this Composite Ratio had the Best Metal Color Level. The Brightness L * = 74.87 was a * = -0.89 b * = 13.74 and the Value of ΔE with the Lowest Color Difference Level of 1.35. Compared to other Varies Ratio. It Showed that 8k White Gold Low Alloy Metal Test Pieces were Very Green and Came out Slightly Yellow Compared to the Blue Line that Approached the Standard Line. These Properties were the Physical Properties Required in 8k White Gold Low Alloy Metal Jewelry Pieces Production. Also there were the Results of 8k White Gold Low Alloy Metal in Two Formulas 8k 33.33%Au+50.67%Ag +8%Cu+7%Zn+1%Sn 33.33%Au+50.67%Ag+8%Cu+8%Zn+0%Sn. These Formulas had Tensile Strength in the Range of 1.10 0.60 kN /mm2 Elongation Percentage in the Range of 70 61% and Hardness of 115.6 123.3HV Respectively. The Results of the Mechanical Properties Test of the Test Pieces Showed that 8k White Gold Low Alloy Metal 33.33% Au+50.67%Ag+8%Cu+7%Zn+1%Sn has Similar Tensile Strength but Maximum Elongation Percentage of 70% and Minimum Hardness of 115.6HV. Which was Suitable for Forming Because of good Ductility and Stretchness Properties (Ductile Material). Forming would be Easy. These were Good Mechanical Properties for Forming Precious Metals.