Ministry of Higher Education Science Research and Innovation has declared the policy towards university intiation with creative warm impressive and students’ improvement reinforcement. It is put into effect to every institute strictly. The research is a mixed-methods paradigm in order to evaluate the results of creative initiation by studying the perspectives on activities as well as the effects of creative initiation. Moreover setting the objectives and creative initiation indicators employing cost-benefit analysis are concerned. With simple random 362 undergraduate students of Faculty of Business Administration of Rajamangala University of Technology Phra Nakorn are the participants of this study. The study not only employs descriptive statistics —frequency percentage average and standard deviation— but also takes the focus group interview to collect data. To do so using purposive sampling to get 13-activity-staff as well as 12-activity-participant helps the researchers to analyze data in many dimensions: important issues and brainstorming for creating the next-time activities. The results found that 1. university students’ perceptions on activity was above average (good); such a type of activity was needed and related to the project’s objective 2. university students shared their opinions towards activity’s effects as followed: 1) positive effect is good; the activity caused unity responsibility and people and environment adaptation 2) negative effect is moderate; university students complied to do the activities but the activity’s processes should be improved. This was because various activities affected mental issues. According to previous activities’ cost-benefit analysis of Faculty of Business Administration they found that the cost of “Rak-Rua-Wang” project was the highest because there was high fixed-cost. On the other hand the project “Jit- Ar-Sa-Pha-Nong-Tham-Dee” had the least cost. To conclude internal rate of return modified internal rate of return and net present value of every project tended to increase continuously since university students in different majors involved in the activity increasingly.

This research aimed to 1) To analyze the basic understanding and awareness of household waste separation. 2) To study the guidelines for the development of activities to raise awareness of waste separation in the household and 3) To practically benefit to raising social awareness from group activities. The sample used for this research was school students with education level lower than bachelor’s degree in Bangkok and vicinity. In-depth Interviews were used to collect data from 35 students. The research found that Attitude – According to comments from students during group activities they had the attitude towards the household waste separation at the highest level because the waste separation behavior reduces pollution and makes the environment cleaner. Personal Norm to follow all the survey questions was at a moderate level as 1) parents expected them to engage in waste separation behavior 2) friends expected them to engage in waste separation behavior and 3) friends placed importance on engaging in waste separation behavior. Perceived behavioral control to put into practice was at a high level due to 1) waste separation is easy and 2) being confident that waste can be separated on a regular basis. Intention – Students had a high level of intention to practice 1) Students were willing to separate the waste if there is an appropriate waste separation spot. 2) Students planned to separate the waste if appropriate waste separation spots are available. 3) Intended to separate their household waste on a regular basis. The results were used as a guideline for the development of activities activity development creating interest in activities. All of which were necessary to be environmentally focused and to lead to the storytelling to create continuity of activity. Recommendations – If possible the development of activities to raise awareness in the household for students and for parents should be integrated because parents have a significant influence in setting an example for target students.

The purpose of this research were 1) to study the behavior of using the LINE application 2) to study the level of perceived features of the LINE application attitudes and social influence on the use of the LINE application the use of LINE application for learning communication and 3) to analysis of factors related to utilization of Line application for students’ learning communication of Rajamangala University of Technology Phra Nakhon. The quantitative approaches were applied by using questionnaire for data collection. The research samples were 380 students of Rajamangala University of Technology Phra Nakhon. Descriptive and inference statistics were used; arithmetic mean standard deviation and pearson correlation. The finding found that the most of the students’ use of LINE application had more than 5 years of experience the purpose of using it to chat with friends in the class the average duration of use each time less than 30 minutes the number of applications on average 6-10 times a day and mostly used on smartphones. The students expressed their views of the perceived factors of LINE application attitude social influence on the use of LINE and the use of LINE for the communication of students’ learning at a high level. All three factors were related to utilization of Line application for students’ learning communication in the medium level and they were in the same direction.

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)