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		| Aeggarchat  Sirisankanan  | 
	
	
		| Mahasarakham University | 
	
	
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		| Faculty of Accountancy and Management, | 
	
	
		| Mahasarakham University | 
	
	
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		| Kantarawichai, Mahasarakham 44150 | 
	
	
		| , Thailand. . | 
	
	
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		| aeggarchat@yahoo.com | 
	
	
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		JEL Areas: O1 : Economic Development: General I : Health, Education, and Welfare |