The development of lightweight flat sheet prototype from para rubber leaves and para para rubber wood fly ash for field work application can offer an alternative method of adding value to agricultural wastes and help to conserve the environment with green products. The natural fiber especially agricultural waste fiber is an encouraging prospect. Natural fiber composites have been used for building applications. The aim of this research was to investigate the potential use of para wood ash to producing a cement composite as an environmentally material. Material. The cement paste with 5-2 % weight of para wood ash. The specimens were cured at 25± 2 oc for 24 hours. The properties of cement composites mixed with different proportions of para wood ash were compared with Ordinary Portland Cement (OPC). In addition the morphology of para wood ash was examined by using scanning electron microscope. The density increased with the increase in the percentage of para rubber leaves from 1% 2% 4% and 6%. The finding is attributable to the enhanced packing density by the fine para wood ash particles size was found 5-10 um.Moreover para wood ash particles could arrange to fill the inter-particle voids in cement pastes which resulting to increase the compressive strength of cement paste. Consequently para wood ashes could incorporate in the construction materials to enhance the mechanical properties and durability performance of the cement composites

The study of Best Budgeting Management and Performance of Small and Medium Enterprises in Bangkok has an objective to study the best budgeting management of small and medium enterprises. A sample of this study is 250 accounting executives of small and medium food production enterprises in Min Buri district. The factors to evaluate the best budgeting management include operational planning perspective work coordination perspective work motivation perspective and operational controlling perspective. Performance factors consist of customer perspective internal process perspective learning and development perspective and financial perspective. The data are evaluated and analyzed by package program to find the percentage mean standard deviation test the difference of opinion of accounting executives who are in small and medium food production enterprises by using t-test and f-test and find the relationship of the best budgeting management toward performance with a statistical significance of 0.05. The result of this research showed that the accounting executives who had different bio-social characteristics had the level of opinion to overall performance differently. The accounting executives who had different age number of employees and operating revenues had the level of opinion to overall performance differently. The accounting executives who had different level of education operating capital number of employees and operating revenues had the level of opinion to performance in term of customer perspective differently. The accounting executives who had different age work experience number of employees and operating revenues had the level of opinion to performance in term of internal process perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of learning and development perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of financial perspective differently. The correlation testing of regression coefficient of best budgeting management and opinion about performance showed that there was a linear relationship with independent variables at the level of statistical significance of 0.05 and there was able to create a linear prediction. The variable that can predict performance of small and medium enterprise was the best budgeting management in term of operational planning perspective work motivation perspective and operational controlling perspective that can predict at 41.40 percent. While the unrelated variable with performance of small and medium enterprises was best budgeting management in term of work coordination perspective

The purpose of this research is to develop a hot air dryer using waste heat from a200 liter kiln for drying bananas and to investigate its drying performance. The main parts of the dryer consist of the drying chamber that has dimensions 0.71x0.83x.091 m3 the air circulation system and a heat exchanger which receives waste heat from the exhaust tube and kiln surface. The dryer was developed by designing a drying chamber on the top of a 200 liter kiln to reduce heat lost in the structure and an exhaust gas heat exchanger was developed using groups of copper tubes for increasing then heat transferred to the air. The drying performances were analyzed by measuring specific drying rates and specific energy consumption. Experiments were performed under different temperatures of 60 70 and 80℃ And at a constant velocity of 1.8 ms-1. Eucalyptus was selected as the heat source. Thirty kg of peeled bananas were prepared at an initial moisture content of 241.19±31.50% dry basis and were dried until to final moisture content of 48.47±10.46% dry basis. All experiments were carried out in duplicate. For temperatures of 60 70 and 80 ℃ the ave age specific drying rates were 0.085±0.0004 0.114±0.0009 and 0.1277±0.010 kg water h-1kesolid-1 and the average specific energy consumptions were 1.42±0.055 1.21±0.355 and 1.04±0.074 MJ/kg water respectively. Some dried bananas had burned at a temperature of 80℃ so at temperature of 70 ℃ was the optimal condition in this experiment. This produced good color a high specific drying rate and low specific energy consumption.

This research was aimed to study the participation behaviors in the electrical energy saving the factors affected to the participation behaviors and the promotion of the participation behaviors in electrical energy saving of the undergraduate students of the Faculty of Science and Technology Rajamangala University of Technology Phra NaKhon. The participants of 150 students from the Faculty of Science and Technology was also performed based on systematic sampling. The questionnaire was used. The statistical evaluation was also analyzed based on the percentage mean and standard deviation. A 85% of participants is male a range of age to be 19-20 years old (62.7%) second academic years by about 37.3% and a 65.3% of participants has been studying in the major of computer science. Knowledge levels in the electrical energy saving of the most participants are high (13.33%) moderate (62%) and low level (24.67%). The four participation behaviors in the electrical energy saving were analyzed including electrical lighting system air conditioner and ventilator system office electrical system and electrical equipment maintenances resulting in very high level with the average mean of 4.25 and standard deviation of .547. First the participation behavior in the electrical equipment maintenance was very high level with 4.31 and S.D.=.870. Second the participation behavior in the office electrical system was to be 4.27 with S.D.=.828. Third the participation behavior in the air conditioner and ventilator system was to be 4.21 with S.D.=.549. Finally the participation behavior in the electrical lighting system was very slow level with 4.21 and S.D.=.672. By comparing the participation behaviors in the electrical energy saving with the different of academic major of students the participation behaviors in the electrical energy saving did not significant different.

The objectives of this research is for study of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the difference of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the relationship and positive impact of quality control of audit firm in accordance with Quality Control Standard No.1 (TSQC1) with Overview Audit Quality of Big 4 and Non-Big 4 Auditing Firms. This research is done by give out questionnaires and in-depth interviews method which used populations of 228 auditors certified by the Securities and Exchange Commission in Thailand by receiving 115 replied questionnaires which considered as 50 percent and using Descriptive Statistics T-test Statistics Pearson’s Correlation Coefficient and Stepwise Multiple Regression Analysis The results say that Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in overview and individual element of Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for ethical requirement. Audit Quality both in overview and individual element Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for clearness. From test hypothesis of quality control of auditing firm in accordance with Quality Control Standard No.1 (TSQC1) of Big 4 and Non-Big 4 Auditing Firms is according to assumptions by having differences in all elements while Audit Quality is according to assumptions only one element which is clearness no difference in statistical significant. Quality Control in accordance with Quality Control Standard No.1 (TSQC1) has relationship and positive impact with Audit Quality and from prediction equation find that enhance of audit quality of auditing firm should emphasize to Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in engagement performance and ethical requirement.