This independent study aims to compare the level of expectations on professional competencies for accountants of accounting and finance executives in the non-life insurance companies registered with the Office of Insurance Commission. The data is collected using 56 questionnaires. The samples are collected from executives in accounting and finance divisions in 115 non-life insurance companies. The data is analyzed using descriptive statistics and inferential statistics. The study results showed that the accounting and finance executives in the non-life insurance companies expect overall professional competencies for accountants in a high level. In each aspect it is also at a high level. The highest expectation is on the values ethics and professional attitudes followed by accounting professional skills and the main knowledge of professional practice. The accounting and finance executives male and female have no different expectation. However it is found that the accounting executives with different age education level job positions and experience have different expectations on professional competencies for accountants with statistical significance. Older executives with higher education higher positions and more experience have more expectations

This research report describes the study of the development of finite element modeling for magnetoacoustic wave generation for non-destructive tomography. In the study the two-dimensional finite element model is used for the generation of magnetoacoustic wave in the mimic biological tissue model. The Gaussian pulse is applied as the excitation pulse in this research. The result of signal capturing at the boundary of mimic tissue model is used for the reconstruction cross-section image which is agreed to the original conductivity distribution.

The objective of this thesis is to study 1) To study the selection of standard formulas for recipes of Gub Dessert 2) to study the amount of stevia that used to replace some white sugar in the Gub Dessert products 3) to study physical properties. Carbohydrate content and sweetness in the product of sweets that use stevia water in the replacement of some white sugar and 4) to study the consumer acceptance of Gub which uses stevia instead of some white sugar By using the original recipe of Gub 2 recipes then the recipes derived from the study of the original Gub pastry was used to use stevia water to replace some 4 levels of sugar: 45:55 50:50 55:45 and 60:40 Accepting tests by sensory testers 45 food and nutrition experts sensory evaluation results showed that the use of stevia water to sugar in the ratio of 60:40 was the most accepted. With a significant difference (p≤.05) using the original formula and the modified formula to test the carbohydrate and sweetness values. It was found that the carbohydrate values in the basic formulas were 60.84 grams higher than the modified formula. The sweetness of the basic formula is 92 brix which is higher than the formula and the formula 4 ratio 60:40 which is the most accepted. Going to test the acceptance of 100 consumers with the 9-Point Hedonic Scale preference rating method. Most consumers had a high liking. 2 aspects. The following aspects are the texture and the taste and are at the acceptable level like moderate 4 aspects namely the composition in the mixture. Overall inclination in terms of benefits to health odor and appearance and 89 percent’s accepted Gub Dessert product.

This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results of the study showed that in the overall the internal auditors of listed companies in the Stock Exchange of Thailand were in highest level in terms of opinions concerning internal auditors’ qualifications work performance and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. Regarding each aspect of the opinions the overall and individual opinions on the sustainable survival of listed companies in the Stock Exchange of Thailand were expressed at the highest level including the achievement of organizational goals related parties’ acceptance and trust and competitive advantage. Based on the relationship analysis and the impact it was found that 1 ) the qualifications of the internal auditor had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand and 2) the work performance of internal auditors had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand. In summary the qualifications and performance of internal auditors were positively related and had an impact on the sustainable survival of listed companies in the Stock Exchange of Thailand. Therefore companies should focus on internal auditors’ qualifications and work performance to make the organization more competitively advantageous and more accepted by those who got involved and able to achieve the goals which can enable the organization to succeed and survive sustainably.

This research aims to study the important factors that affect the decision making in the manufacturing process development of industrial factories according to the Industry 4.0 concept and to create decision models. The model developed from applying Analytic Hierarchy Process (AHP) to this group of experts focuses on the most strategy and organization factors accounted for 28.3 percent followed by the smart factory accounted for 17.8 percent smart products accounted for 16.3 percent smart operations accounted for 13.1 percent employees accounted for 12.5 percent and the data-driven services accounted for 11.9 percent by the model test results with 3 factories. In conclusion this model can decide the way to improve the production process of industrial plants according to the Industry 4.0 concept that is suitable for the context and limitations of each industrial plant can be used for all types of industrial plants and will directly benefit the decision makers of industrial plants to improve the production process and develop into smart factory based on the Industry 4.0 concept.