: Improve auditor independence (Imhoff, 2003) and the quality of financial reporting (Blouin et al., 2007). Literature review- Audit firm reputation and audit firm change From the United States regarding

regions. (4) To develop sustainability, Thai capital market aims to create an ecosystem that stands ready for ESG investments, and projects to improve pension system. These targets would certainly be in

emphasis on, and strive to improve, the quality control in every element on a continued basis. This will help to promote audit quality and build trustworthiness of the financial reporting system of the Thai

also resembles, while we will continue to improve on our journey to zero injuries. Operationally our continued focus on quality and services resulted in recognition from our customers in the form of

" outlook, which reflects the expectation that The Company will continue to improve its performance and be able to maintain a strong financial position. December World Medical Hospital opened the World ART

the cost of production is manageable while we can improve the selling price. 2. Business Outlook on Q3/2017 Management’s Discussion and Analysis (MD&A) For Q2/2017 3 Executive Summary In the second

quarter. Moreover, the company has planned and started preparation to improve machineries in order to ramp up the production during the on-peak period to gain more market share and reduce production cost to

confidence and business sentiment. The continual expansion could help offset the slow disbursement of public investment in this quarter. All in all, economic drivers continued to improve particularly

business of THB 50million, decreasing by 55% yoy, mainly attributable to increase in personnel and marketing expenses to improve its capabilities for business expansion and strengthening brand positioning in

some marketing risk and to improve product quality to be accepted for international standard level. For the year 2018, it will be a challenging year for the Company to increase more export volume, sales