This research aimed to study organizational characteristics and organizational supporters that affect the innovative development of small and medium enterprises (SMEs). The independent variables were organizational characteristics based on McKinsey’s 7S framework (strategy structure systems style staff skills and shared values) and organizational supporters (technology and government support). The dependent variables were guidelines for accounting innovation development. Sizes of the organization were control variables. The sample group in the study consisted of 309 small and medium enterprise entrepreneurs. Data were analyzed using descriptive statistics and inferential statistics (multiple linear regression). The results showed that strategy systems staff technology and governmental support affect the innovative development of small and medium enterprises (SMEs) at the .05 level of significance. According to small and medium enterprise entrepreneurs management accounting innovation and financial innovation were very important to SMEs (X ±S.D. equal 3 . 6 1 ± 0 . 8 2 ) . To develop SMEs’ accounting innovation entrepreneurs need to determine clear strategies policies and goals for innovation manage data systems to be exchanged in organizations and set a motivation system for innovation development. Staff development plans should be created for knowing and understanding innovation. Apart from organization management SMEs need to get government support and adapt technologies to accounting to increase the efficiency of accounting information.

Presently Rental office is famous in downtown that near food center and have good transportation. In Thailand office buildings usually have operating time 8-10 hours per day. So need to improve the building for energy conservation and employee’s comfort. Glasses are one way that heat transfers occur highly. Overall Thermal Transfer Value (OTTV) is a tool for measure heat transfers through building envelope. From OTTV calculation for existing building OTTV is 92.94 W/m2 that over ministerial regulations indicate 50 W/m2. Improving building envelope by add more thickness of glasses can reduce OTTV 1.3% and improving building envelope by film installation can reduce OTTV 47.2% and improving building envelope by add shading can reduce OTTV 48.5%. However each improving policy have each investment cost. Conjoint analysis is consider of many factor to find willingness to pay for each choice. So set policies for energy conservation water and waste management and increase comfort are employees to improve energy conservation water and waste management and increase comfort are 19935.90 17590.50 and 1563.60 baht respectively so can improve building envelope by add shading result in OTTV to 47.8 W/m2 Budget 18000 Baht can be improve organization that payback about 5400 Baht per year. Increase thermal comfort by install table fan. From the result of research expect to apply to improve rental office in the future.

A closed wet cooling tower became popular for heat transfer process but the existing system was not sufficient for the heat transfer of the manufacturing line. This research aimed at investigating the heat transfer enhancement of the 200-ton closed cooling tower by installing spray nozzles to spray water to the condenser. The distance between the spray nozzles and the condenser were 20 30 40 50 and 60 centimeters. The mass flow rates of water spray were 8 10 12 and 14 liters per minute. The objectives of the study therefore were to study the heat transfer coefficient of cooling water and to evaluate the economic value of this improvement option’s investment costs. In this study the outlet temperature of the cooling tower was set to be less than 37°C the difference of inlet and outlet water temperature was 2.9°C and the overall heat transfer rate approximated 360 kW. The results of the study reported that the distance of the spray nozzles and the condenser was at 30 centimeters and the mass flow rate of water spray was 12 liters per minute. The rate of heat transfer was 362 kW. The efficiency of the cooling system was 0.8 which became suitable for real use. In addition to considering value investing the results showed that the payback period was 0.47 years and the net present value was 1693801 baht. The rate of return received from the project was 207% which was worth investing.

The purposes of this study were to compare demographics to making purchasing decisions to Japanese skincare products of female consumers in Bangkok and study the marketing communications affected the buying decision Japanese skincare products of female consumers in Bangkok. This research was the quantitative research by using questionnaires from 384 female consumers who previously purchased the product by uses the multi-stage sampling method. The data was analyzed by as frequency percentage mean standard deviation t-test statistic One-Way ANOVA and enter multiple linear regression at the statistical significance level of .05. The results showed that: most of the sample was between 25 - 34 years (35.40%) single status (68.20%) average monthly income of 10001 - 20000 baht (34.10%) education of bachelors degree (55.70%) and work in private companies (48.70%). The average monthly income education level and occupation had different decisions purchasing Japanese skincare products among female consumers with statistical significance at the .05 level. Marketing communication influence female consumers purchasing decision of Japanese skincare products with statistical significance at the .05 level were sales by individuals (29.10%) public relations (18.10%) and promotion (15.80%).

The purposes of this research were to study 1) the personal factors of small entrepreneurs who decide to buy instant banana fritters batter mix in Chiang Mai province 2) the production factors of small entrepreneurs who decide to buy instant banana fritters batter mix in Chiang Mai province 3) the purchasing decision on instant banana fritters batter mix of small entrepreneurs in Chiang Mai province 4) the relationship between personal factors and the small entrepreneurs’ purchasing decisions on banana fritters batter mix and 5) the relationship between production factors and the small entrepreneurs’ purchasing decisions on banana fritters batter mix in Chiang Mai province. The population of the study included 328 small entrepreneurs 265 participants were selected by a specific selection method. The instruments used in this study were questionnaires. The statistics used for data analysis were frequency percentage and chi-square. The results of the study were as follow: 1) personal factors of the small entrepreneurs most of them living in Mueng district Chiang Mai mostly female aged between 31 to 40 years. Their educational background was below the bachelors degree. The average monthly sales revenue ranged from 5001 to 10000 baht sales volume of fried bananas was 10– 20 bunches per day the location of the shop was in front of the house. 2) Factors of production it was found that small entrepreneurs placed high importance on personnel budget raw materials and management. 3) The small entrepreneurs purchasing decisions on banana fritters batter mix found that small entrepreneurs decided to buy “Kueakun brand”. The reason for the purchase was delicious taste. The outstanding feature of instant banana fritters batter mix was that the fried bananas were crispy for a long time. The place of purchase was the market/retail store. The amount purchased was 10 – 20 kg/time. The purchase cost was 1000 – 2000 baht/time. The purchase frequency was 1 - 2 weeks/time. The ingredient that needed to be added was dried shredded coconut and the desired scent was no need to add flavorings. 4) The relationship between personal factors and the small entrepreneurs purchasing decisions on banana fritters batter mix the results showed that personal factors in terms of gender age education level average sales income per month and sales volume per day there was a statistically significant correlation with the outstanding feature of instant banana fritters batter mix at .05 level. 5) The relationship between the production factors and the purchasing decision on the instant banana fritters batter mix of the small entrepreneurs found that the production factors in terms of personnel raw materials and the management aspect had a statistically significant correlation at the .05 level.