School of Development Economics, National Institute of Development Administration (NIDA), Serithai Road, Klong-Chan, Bangkapi, Bangkok, 10240, Thailand. Email: sorasart@nida.ac.th ** Lecturer of Finance
• President, Institute of Certified Accountants and Auditors of Thailand Education • Executive Program in Business Administration, University of Columbia, New York, U.S.A. • Ph.D. in Accountancy (Honorary
University Executive Program in Business Administration, University of Columbia, New York, U.S.A. MBA, Thammasat University Bachelor of Accountancy, Thammasat University 5. Mr. Natasek Devahastin Position
organization; (2) provincial administration organization, municipality, Bangkok Metropolitan Administration, Pattaya City and any other local government organizations specified by law as special local government
administration organization, municipality, Bangkok Metropolitan Administration, Pattaya City and any other local government organizations specified by law as special local government organization; (3) unit or
วฒุิการศกึษาสงูสดุ : ปริญญาโท Master of Business Administration (MBA), Wichita State University, US ปัจจบุนัต าแหนง่ : กรรมการผู้จดัการบริษัท เอส.อาร์.ดิสทริบิวชัน่ จ ากดั กรรมการผู้จดัการบริษัท สยาม ฟู้
Audit Department Mrs. Duangjai Dhanasthitya Director Human Resources Department Mr. Kumpol Sontanarat Director Information Technology Department Mrs. Hansa Sri-ityawit Director Finance and Administration
selling and administration expenses in order to support the operation. The assets will be depreciated for 5-50 years in line with Philippine Financial Reporting Standards (PFRS) for both CCPH and KPPH
from the scheduled maintenance in Q1/2017. Moreover, the selling and administration expenses had declined. When comparing the net profit of Q2/2017 to Q2/2016, it showed that GPSC’s net profit increased
water supply from Tambon Administration Organization in the area of Tambon Maikhao, Amphor Talang, Phuket Province which is 30 years. The discount rate is calculated based on the return on equity (Ke) of