The purpose of this research is to study the relationship between spiritual intelligence and competencies of Thai professional accountants. Questionnaires were collected from 401 Thai professional accountants who attended the training with the Federation of Accounting Professions under the Royal Patronage of His Majesty the King. This research used partial least squares structural equation modeling (PLS-SEM) to study the relationship between spiritual intelligence and competencies of Thai professional accountants through the mediating variables including role of work-life balance work stress self-efficacy and job satisfaction. The results showed that spiritual intelligence has a positive relationship in statistical significant with competencies of Thai professional accountants which can be explained by the role of self-efficacy and job satisfaction. Except for work-life balance and work-stress they are 2 of 4 variables that do not have any positive relationship in statistical significant with spiritual intelligence. Furthermore the results showed that competencies of Thai professional accountants have positive relationship in statistical significant with job performance. This research is the first study that provides empirical evidence about the relationship between spiritual intelligence and competencies of Thai professional accountants. This study helped to confirm previous studies about the relationship between spiritual intelligence and competencies in personnel in the organization again. We will be able to used as a guideline for developing competencies with spiritual intelligence for Thai professional accountants. Furthermore we will obtain new knowledge for educational institutions in Thailand at various levels in opening relevant courses in order to prepare students to be professional accountants in the needs of organizations and ASEAN. They can confidently adjust to be professional accountants in accordance with the standards increase job performance in the era 4.0 with confidence and sustainability.

The objective of this research was to study the satisfactions of students attending Bachelor’s Degree in Home Economics Food Service Industry Program (2-year transfer program in cooperation with enterprises). To compare the satisfaction of teaching and learning genders exhibts and status before admission. To compare the satisfaction of work with the coporation genders exhibts and status before admission. The target population of this study is the students attending Bachelor’s Degree in Home Economics Food Service Industry Program (2- year transfer program in cooperation with enterprises) between 2013-2017 is 139 persons. This study use self-administered questionnaire. The statistical tools used in this study are Percentages Mean Standard Deviation t-test. The analysis of difference between the average satisfactions of teaching and learning not significantly different. The analysis of difference between status before admission satisfactions of teaching and learning not significantly different. The analysis of difference between the average satisfactions of work with the coporation significantly different. In the coordinator of the coaches. Environment and facilities And the benefits and benefits of the establishment. The analysis of difference between status before admission satisfactions of work with the coporation not significantly different. Teaching and Learning Approaches for Bachelor’s Degree in Home Economics Food Service Industry Program are 2 approaches: 1) Solutions for establishment of cooperation of enterprises. The establishment should cooperate with the educational institution. To get students to practice is to help the school. The establishment should cooperate with teachers and teachers. 2) The solution to create the cooperation of the school. Schools should establish relationships with establishments. The school should organize a seminar. And teachers to have a standard level in teaching as well. And develop the curriculum to meet the needs.

Nowadays one of the automotive engineering is conductivity of brake pads playing a role in friction coefficient which means safety of customer. Thus thermal properties have been improved using composited materials. This project aims to study the heat capacity behavior of 3 different brake pads which are supported by the company Compact International (1994) Ltd. For experimental works temperature based on brake condition was simulated from 05 to 003°C at 5 MPa of pressure. By standard JIS D4413 testing condition of pressure was referred. The heat capacity values of brake pads are calculated under the temperature conditions. As a result of testing brake pad made of copper or high metal powders result in relatively low heat capacity. On the other hand brake pads containing fiber and a large amount of fillers result in an increased heat capacity and stability in various temperature conditions. The heat capacity varied according to the operating temperature. In addition the lubricant contained in the brake pads affects the higher heat capacity and stability at various temperatures.

The study and development to design mushroom nursery for installed within the orphanage cultural school (Main 67) Lao PDR. Is a research to promote and develop the production of raw materials for cooking in the school. Consequently the school has a policy to promote plants and raise animals to prepare food for students. But the amount of the produce is not enough to meet the demand for consumption of students. Therefore the researcher has the idea to design a mushroom nursery that is suitable for for installed within the school. Because the cultivation of mushrooms in the nursery is not difficult and still produces all year round. If there is promotion of mushroom cultivation in addition to plants and animals. Will make the school have raw materials that variety and enough for use in cooking for students. Which will result in students eating more complete categories. By the method of conducting the research beginning with the study and analysis of data to find the amount of mushroom cultivation suitable for the consumption needs of students. After that the study and development of the form of mushroom nursery that is suitable for the use and maintenance. Can be easily assembled and installed. Use materials that can be found locally and use a small budget. According to the research the mushroom nursery is a semiautomatic 3.27 x 8 meters consisting of modular system. By using bamboo and plastic mesh as the main material and inside using the method of placing suspended mushroom bags. Suitable for installation in most schools. Since it can be easily assembled and installed with materials that can be purchased locally. It is also easy to use and maintain. This nursey can produce approximately 2400 mushrooms or about 240 kilograms per month. In summary The study and development to design mushroom nursery for installed within the orphanage cultural school (Main 67) Lao PDR. It is the development of vacant spaces within the school to be agricultural areas that will benefit the school in many ways. Both the quantity of produce and nutrition budget and career promotion.

The purpose of this research was to design and carved soap products for gift and souvenirs and to study the opinions on the product design from carved soap products as gift souvenirs. The tool was questionnaire as the collect data from 7 experts and 100 samples. The data were analyzed by frequency percentage and mean in the form of tables and description as follow: 1. Most experts commented that should develop the product design from carved soap to difference from another one in the market. In addition the problem of creating product design from carved soap should be explain how to use chemicals to help maintaining. Then developmental guidelines should provide a number of useful uses and show polyester resurfacing on carved soap it is suitable because of keeping them were not broken. Moreover the polyester resin coating is too thick it was effect pattern craving more clearly Finally they chose the second sketching ideas because the product can hang on the wall and put in the table. It is quite look natural. 2. The samples opinions on the products of carved soap as a gift found that the design at the high level the average was at 4 . 1 5 . The overall aesthetic was at the highest level at 4.23 in terms of value and utility. The overall score was at 4.23.