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Item Lessons We Can Learn from Government and Accounting Relief Measures during the COVID-19 Pandemic: A Comparative Study(Graphicsite, 2023-05-09) Nattapan Tantikul; Wanvitu SoranarakGovernments around the world always face extreme uncertainty and unprecedented challenges. Food insecurity, climate change, and child labor and trafficking are among the top crises in the modern world. However, nowadays, the outbreak of the COVID-19 pandemic is considered as the newest global crisis and the greatest challenge we have confronted since World War II. To alleviate the impact of COVID-19 pandemic, most governments have approved several kinds of government relief measures and stimulus packages that might be different, but appropriate for epidemiological and economic situations among countries. Furthermore, to support the government policies towards business in response to COVID-19, many accounting organizations around the world also provided some recommendations and guidance such as on government grants, for both financial statement preparers and users during the time of the crisis. In addition, in some countries such as Thailand, there were some accounting relief measures to help lessen the negative impacts of any management’s unreasonable judgement and unreliable estimates during the time of high uncertainty. It is undeniable that the COVID-19 shapes our modern history, and it is important and valuable lesson that we can learn from the past. Because government and accounting relief measures might have both benefits and potential drawbacks that we must compromise, learning from the COVID-19 crisis we are facing today will help us better understand how the relief measures work now, and it might help us determine how to approach any crisis prudently and effectively in the future.Item Education Management Model for Early Childhood Development Promotion(Graphicsite, 2023-09-13) Chanasuek Nichanong; Jiraporn RodpuangThis research aims to assess the education management model for development promotion of early childhood. The research team conducted the simple random sampling. The sample group included 93 parents of early childhood students in kindergarten level 1 and 2 of La-orutis Demonstration School, Bangkok, La-or Plus Curriculum in educational year of 2020. The research tool is a questionnaire developed by the research team in accordance with Early Years Foundation Stage Statutory Framework (EYFS). The research team checked the content validity by Index of Item – Objective Congruence (IOC) and the result is between 0.80-1.00. the reliability Cronbach’s alpha value of questionnaires is 0.96. The statistics applied in the research are means and standard deviations. It is found that the authentic assessment of application of education management model which promotes early childhood children’s development in general and in particular aspects corresponded to realistic situations at a high level, as follows 1) The aspect of inputs corresponded to realistic situations at a high level. The highest item is personnel, followed by environment and learning source management and media and innovation, respectively. When considered in each item, it was found that the number one was the school prioritizes and takes the students’ health and safety into account in high level. Number two was Adequate teachers and nursery teachers to take care of all students in high level and number three was The school provides the environment promoting the student’s learning in high level 2) The aspect of process corresponded to authenticity at a high level. The highest item is nutritious care, followed by expressive art and design, communication and language, respectively. When considered in each item, it was found that the number one was the school prioritizes preparation of good and beneficial foods for the students in high level. Number two was the school provides guidance on nutritious food selection for the students in high level. Number three was the school prioritizes food preparation with proper nutrition proportion in high level and 3) The aspect of outcomes corresponded to authenticity at a high level. The highest item is physical health development, followed by communication and language, expressive art and design, respectively. When considered in each item, it was found that the students have proper physical development in accordance with the development criteria in high level. Number two was the students can well move their body and use their muscles in high level. Number three was the students can express their imagination through playing in high level.