The purpose of this study was to study the views of Thai certified public accountant on the electronic working papers (EWP) preparation in digitally with a sample of 132 subjects eliminated and data using descriptive statistics and multiple regression analysis. The results of the study were found that Perspective Thai Certified Public Accountants Perspectives on Electronic Paper Making as the Economy Drive to the Digital World. There is a statistically significant at 0.05 level where is relationship in positive with the preparation of electronic working papers (EWP) with the view of the certified public accountant on the matter of good corporate governance internal control Knowledge ability and ethics respectively most of them view that electronic working papers (EWP) making will help the system of monitoring and reporting. Therefore internal control to be more effective which also shows the competence of the auditor and helps the audit work within the framework of the auditing standard and more professional ethics.

The purpose of this study is to study the 1) Demographic factors affecting the knowledge about the sufficiency economy philosophy of those employed persons in Bangkok. 2) Demographic factors affecting the use of sufficiency economy philosophy in the life of the person employed in Bangkok. 3) The relationship between knowledge about sufficiency economy philosophy and the use of sufficiency economy philosophy in the life of the employed persons in Bangkok. The samples in this research were 540 the employed persons in Bangkok selected by multistage random sampling. The research instrument was test with 10 items and questionnaires of rating scales with 30 items. The statistics used to analyze the data including the number and percentage mean standard deviation t - test for independent sample One-Way ANOVA Scheffe’s test analysis and simple correlation coefficients were statistical method to analyze data. The research found that: 1) Most of the respondents were female aged less than 35 years single status education level Bachelors degree career employees to a private company. The average monthly income of less than 35000 baht Hometown Central region. Have knowledge of the sufficiency economy philosophy at a moderate level. The sufficiency economy philosophy is applied to life at a high level. 2) Demographic factors affecting knowledge of the sufficiency economy philosophy include gender age education level occupation and average monthly income. Comparison results vary statistically significantly at a significant level of 0.05. 3) Demographic factors affecting the use of sufficiency economy philosophy in the life of those employed in Bangkok include gender age marital status education level occupation and average monthly income. Comparison results vary statistically significantly at a significant level of 0.05 4) The relationship between knowledge about sufficiency economy philosophy and the use of sufficiency economy philosophy in the life of the employed persons in Bangkok. There was a relationship that was not statistically significant. At a significance level 0.05

The objective of this research to investigate Effect of Accounting Information System Efficiency in Thailand 4.0 on Sustainable Financial Report Quality . Data was collected from 202 accounting director in Thailand. The quantitative approach was applied by using questionnaire in data collection. Descriptive and inference statistics were used: percentage mean standard deviation Pearson correlation and multiply regression analysis. The results presented demographic characteristics of respondents were male aged between 41–50 years old had higher than bachelor’s degree. They marital status was mostly single closed to married. Most participants had work experience in audit filed more than 15 years and earned auditing revenue per month more than 90000 Baht in average. In addition the companies of most accounting director who answered the questionnaire had more capital 1000000000 baht earn more than 150000000 baht per year and most of whom have received awards of 148 people representing 73.30 percent The findings revealed that the accounting director as a whole at the highest level. When each aspect was considered found to be at the highest level were the internal control in accounting information systems efficiency of accounting information system accountant competencies and support of the management. The findings indicate that the internal control in accounting information systems efficiency of accounting information system and accountant competencies have a positive influence on sustainable financial report quality which were statistically significant at 0.05.

The purpose of the study was set to analyze the current situation of human resource cost management of tourism business of community enterprises in the lower central region. The study was examined through the perspective of a group of experts scrutinizing future feasibility of human resource cost management of tourism businesses of the lower central region community enterprises. The data were examined by delphi techniques with the data collected through the interviews and questionnaires from three different data collections. The data analysis was completed using means of descriptive median and consistency then confirmed the result with by the interquartile range calculation. It was found that the key components included 1. Mechanism skill cost 2. Management skills cost and 3. Effectiveness skills cost for the determination and validation of future forms of human resource cost management model in tourism business of community enterprises in the lower central region as examined and approved by the experts in all three skills for the feasibility of the future application

This research is Study the product design guidelines from agricultural waste materials. Weaving Housewife Group Premruethai Community Bangkok And in order to use waste materials to develop to add value With the following steps. (1) Surveying types amount of agricultural waste materials. (2) Study the physical structure and chemical properties of plant fibers. (3) Study the methods of preparing suitable fibers for textile materials. (4) Develop and study the suitable mixture ratio of blended fiber yarn. (5) Manufacture of hand-woven fabrics from agricultural waste materials. (6) Design and prototype of products from hand-woven fabrics from fibers agricultural waste And study from testing methods comparing the opinions of users / users and evaluators Assessed in the test Bring the results to analyze find conclusions analyze and suggest the research results to study. And analyze find conclusions study product design guidelines from agricultural waste materials Weaving Housewife Group Premruethai Community Bangkok Expect It was found that different methods of fiber content were obtained. And found that the amount of fiber varies according to the size of the material Analysis results of all chemical composition of fibers Found that the moisture content of 1.82% Water content 1.00% ashes 0.7 % and the fiber has the same amount of 0.97 mg kg at a normal level that can be found in general plants And meet the standard criteria Physical property test results of fibers The shape according to the cross-section of the fiber Looks like an oval almost round shape with a noticeable lumen. For the strength it was found that the fibers had an average elongation at break of 7.54% the toughness equal to 57.32% the fiber size was 16.45 deniers and the strength was 26.85 grams. Yarn production results The most suitable hand-woven (plant fiber and cotton) is 60% plant fiber mixed with 40% cotton. The yarn has an average toughness or strength of 4.86 newtons and the yarn is equal to 2.8 Ne and the result of Testing fabric peach mixed fiber fabric with handicraft pattern Found that the weaving of the fabric on the surface of the fabric and / or some grain on the fabric. And there is no hair and grain on the fabric medium Woven fabric has a lack of testing value from the number of abrasion cycles in the range of 1780 - 2100 and the color fastness to washing is in the level of 4-5 (the color has slightly changed And there is no color leakage) By the test streaking of yarn streaks (Plant fiber yarn) has the strength to withstand the pulling force in the range 577.30 - 610.22 newton the tear strength is in the range 37.26 - 53.89 newton and the size change after washing is in the range - 3.77 to - 6.59 should be developed into various home decoration products such as tableware sets curtains shoes bags etc. The assessor has the opinion that the use The beauty of various products Satisfied (1) Beauty pattern (2) color (3) Durability (4) Suitable proportion (5) Career promotion to local communities The assessors have the highest level of satisfaction respectively.