International Journal of Multidisciplinary: Applied Business and Education Research
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Income Tax and Salary Liability Incentives: Microenterprise Law Highly Availed Privileges
No full textThis study evaluates the operational impact of two key incentives under the Barangay Micro Business Enterprises (BMBE) Law (Repub-lic Act No. 9178): Exemption from Income Tax & Fees (mean rating: 3.71) and Exemption from the Coverage of Minimum Wage Law (mean rating: 4.12). Through a quantitative survey of 192 regis-tered microenterprises, the study analyzed how these provisions in-fluence business sustainability and policy outcomes. For the first in-centive, Exemption from Income Tax & Fees, findings confirm its role in stimulating microenterprise growth without compromising na-tional fiscal stability. Aligning with Zax’s (2018) framework on tar-geted tax exemptions, the law achieves policy goals while minimizing economic distortions. However, enhanced monitoring mechanisms and adaptive tax schemes are recommended to balance relief with equitable economic participation. The second incentive, Exemption from the Coverage of Minimum Wage Law, reveals a dual effect: while employees face short-term income constraints, microenterprises pri-oritize sustained employment over strict wage compliance. Resource limitations among owners hinder adherence to wage standards, un-derscoring the need for interventions like microfinancing and target-ed subsidies. Such measures could reconcile operational viability with improved employee welfare. These results emphasize the necessity of incentive frameworks that empower microenterprises while safe-guarding employee interests. Structuring policies around adaptive monitoring, equitable resource access, and long-term employment stability can enhance the BMBE Law’s effectiveness. By addressing these dual imperatives, policymakers can foster microenterprise re-silience without undermining broader economic equity
Availability, Accessibility, and Teachers’ Utilization of Science Laboratory Resources in Public Secondary Schools of Ilocos Norte
No full textAccess to basic educational facilities is vital for creating an ideal learning environment. The establishment of science laboratories provides educators with essential resources to expound abstract scientific concepts, hence, improving student understanding. This study intended to assess the availability and level of utilization of science laboratory resources in Public Secondary Schools of Ilocos Norte. The study followed descriptive research methodology and purposive sampling to collect data from 198 Junior and Senior High School Science teachers. The instruments used for the study was adapted from DO # 17, s. 2017, and DO # 42, s. 2006. The results of the study indicated that in most participating schools; basic science laboratory apparatuses are highly available. However, majority of the schools are highly inadequate with advanced laboratory apparatus and laboratory chemicals. Moreover, this study revealed that most schools do not have their separate dark rooms and shower rooms. In terms of level of utilization, there is no apparatus that is Always utilized, and dark room is Never utilized. The study recommended for a nationwide or regional survey of schools to evaluate the availability of science laboratory resources and correlate this information with student performance indicators. The researchers suggest on analysing current policies on scientific education funding and resource allocation that would targets areas for enhancement and promote equal distribution of resources. These will enable the establishment of adequate science laboratories and resources in all schools to enhance the effective teaching and learning of science
MATHematikula: The Use of Cinematic Mathematics Videos to Enhance Students\u27 Numeracy Skills in the Least-Learned Competencies in Statistics and Probability
No full textThis study investigated the effectiveness of MATHematikula, a cinematic mathematics video, in enhancing numeracy skills among senior high school students, particularly in the least-learned competency of Statistics and Probability. Utilizing an explanatory sequential mixed-method design, 50 participants were randomly assigned to either an experimental group, which received instruction supplemented with the cinematic video, or a control group taught using the traditional approach. A paired samples t-test revealed significant posttest score improvements in both groups, while analysis of covariance (ANCOVA) confirmed that the experimental group outperformed the control group, demonstrating the intervention’s effectiveness. Qualitative findings from interviews with 10 participants further highlighted their experiences with MATHematikula, including its ability to simplify learning, make lessons more engaging, and the technical challenges encountered. To cope with these challenges, students employed peer collaboration, resourcefulness, and self-motivation. Additionally, insights revealed that students actively engaged with the platform’s interactive features, utilized it as a learning tool, and expressed enthusiasm for promoting it to their peers. These findings reveal the potential of cinematic mathematics videos as an innovative pedagogical tool for improving student learning outcomes in mathematics
Perspective of SME’s: Assessing the Profound Impact of Big Establishments on Small and Medium Enterprises (SME’s) at Poblacion, Mandaon, Masbate
No full textThe operation of SMEs produces a large share of employ-ment and income generation, and they are essential in distrib-uting commodities for consumption. The municipality of Man-daon becomes more and more progressive, and the increasing number of big establishments has been described as a threat to the SME\u27s day-to-day activities. Therefore, this study empha-sized SMEs rather than big establishments. To address this problem, researchers evaluated the profound impact of big es-tablishments on small and medium enterprises (SMEs) in Ba-rangay Poblacion, Mandaon, Masbate. The data from the aforementioned situation and problem were gathered through a survey utilizing a self-made Likert-scale questionnaire, which was then evaluated by reliability testing using SPSS statistics. The reliability statistics indicate that the high Cronbach\u27s alpha value of.987 suggests very strong internal consistency among the items in the scale. It was distributed to 50 respondents, who are small and medium enterprises (SMEs) that were chosen through a purposive sampling design. The findings of the study show that the existence of big establishments has an adverse impact on the operation of small and medium enterprises (SMEs). Based on the analysis of the data, the monthly sales, revenue, and pricing of SMEs were affected. In addition, the customers were highly affected by the opening of the big estab-lishment, and the results were analyzed through weighted mean and multivariate analysis. As a result, the researchers will recommend a comprehensive capacity building activity entitled GROW-ME: Generating Revenue Opportunities for Well-Managed Enterprises. it is an innovative extension activity, of-fering training program, workshop and mentorship opportunity to implement various development strategies. This initiative is designed to enhance the skills and capabilities of SME owners and employees. Minimizing the influence of big establishments on SME’s can be crucial for fostering a competitive and diverse business environment
Arithmetic Counting Techniques through Manipulatives: Effect on the Numeracy Skills of Grade 1 Pupils
No full textThis study aimed to determine the effectiveness of Arithmetic Counting Techniques through manipulatives on the numeracy skills of Grade 1 pupils in adding and subtracting numbers. The study employed a quasi-experimental design, specifically one- group pretest and posttest involving 30 Grade one pupils of Lias Elementary School for the School Year 2023- 2024 who did not meet the prescribed 60% minimum proficiency level (MPL) during the conduct of the Regional Diagnostic Assessment (RDA) as per Regional Memorandum No. 502, s. 2022. The pupil-respondents were exposed to a variety of manipulatives such as shoot the goal, whack-a-mole, spin the numeracy wheel, light up the Math path, lead the trail, and push the abacus that offered a hands-on approach to learning. Results showed that the use of Arithmetic Counting Techniques through manipulatives has a significant effect on pupils’ numeracy skills, specifically in adding and subtracting numbers, as manifested in the associated p-value of .000, which is less than the .05 level of significance and in the increase of pretest and posttest mean scores of 7.77 and 18.80, respectively. Furthermore, the computed effect size (r) is -0.875 based on the z value, which implies that the material has a large effect on the numeracy skills of Grade 1 learners. Utilizing Arithmetic Counting Techniques through manipulatives is highly recommended to provide pupils with concrete, meaningful, and hands-on learning opportunities that can positively strengthen their numeracy skills and present lessons in a more engaging, innovative, and dynamic means
Local Protests Against Over Tourism: Causes, Effects and Solutions
No full textThis study explores the causes of anti-tourism protests and highlights measures to prevent their negative impact on regional tourism sustainability. Local behaviours are analysed through Doxey\u27s Tolerance Model and Social Exchange Theory. Over tourism and the protests organized by local people due to this situation constitute important problems in terms of sustainable tourism. In the study conducted as qualitative research, 88 news content obtained from the Google News platform were examined with thematic analysis method and answers to the research questions were sought. The results show that the main reasons for anti-tourism protests are tourist behaviour, destruction of natural resources, accommodation problems, deficiencies of local governments and exceeding the carrying capacity. In addition, it was determined that the protests against tourists are related to the lack of economic and social benefits that local people obtain from tourism. The study emphasized that anti-tourism movements can damage the international image of the region by creating negative feelings such as fear and anxiety in tourists. Recommendations for local governments include tourist entry and accommodation regulations, environmental measures and guiding tourists\u27 behaviour. The study states that sustainable tourism can be achieved through cooperation between local people, tourists and governments, and recommends that more comprehensive research be conducted in the future. The theoretical importance of this study is that it draws attention to the fact that the basis of anti-tourism protests is not the tourist-local community relationship, but the lack of social and economic welfare and the unsustainable use of resources
The Effect of Micro-Enterprises on Poverty and Unemployment in the Philippines
No full textThe importance of micro-enterprises in economic growth cannot be overstated. Often, micro-enterprises are seen as a vital source of employment. However, the existence of poor people, as well as low educational attainment, poor health, low-level income, and an increase in the unemployment rate, remains obvious. The study investigates the effect of registered micro-enterprises on the numbers of unemployed and poor households in the Philippines. The study used panel regression as the primary statistical treatment to examine micro-enterprises effect on the number of poor households and unemployment in the 17 regions of the Philippines. The findings revealed that the number of poor households is significantly affected by the number of registered micro-enterprises under the random effect model. As for micro-enterprises effect on unemployment, the results demonstrate that the number of unemployed is considerably affected by the number of registered micro-enterprises under the fixed effect model. The study recommends promoting micro-enterprises laws, increasing financial support, and improving training programs for micro-enterprises
Assessment of Time Management Scale of Science, Technology and Engineering Learners
No full textThis study aims to assess the time management strategies of Science, Technology, and Engineering (STE) students in one of the public secondary high schools in Cluster 1 Division of Pampanga, Philippines. It aims to understand their challenges, techniques, and the role of technology in their daily academic routines. Effective time management is important for balancing schoolwork, extracurricular activities, and personal responsibilities, yet many students struggle with prioritization and planning. A sequential explanatory approach is employed, combining quantitative and qualitative data. The study first collected responses from a standardized questionnaire to evaluate students\u27 time management habits. Qualitative interviews with selected participants followed this to gain deeper insights into their experiences. The results showed that some students have good habits, like learning from mistakes, while many rely too much on their phones to keep track of time instead of using planners or calendars. Technology also causes distractions, leading to procrastination and stress. Students often struggled with last-minute cramming and lack of sleep. To improve time management, students should plan their tasks, break significant assignments into smaller steps, and limit their time on non-school-related apps. This study showed that better time management could help students feel less stressed and perform better in school
The Coming Out of Advertising: Bulakeño Millennials\u27 and Generation Z Responses to Homosexual-Themed Advertisements
No full textHomosexual imagery in advertising has increased in recent years, reflecting greater inclusivity and diversity in marketing. Even though such campaigns gained global attention, reactions differed across cultural contexts. This study explored Filipino consumers\u27 tolerance of homosexuality and its impact on responses to homosexual-themed advertising and brand attitude. It also examined how developmental factors, traditional culture, and generational differences influenced homosexual tolerance. Through a quantitative approach, data from 403 participants were gathered via an online survey. The researchers analyzed variable correlations using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results revealed that a higher tolerance of homosexuality correlated with a more positive attitude toward such advertisements and brands. Furthermore, developmental factors and generational differences positively influenced homosexual tolerance, whereas traditional culture had a negative impact. Understanding these factors provided insights for advertisers and marketers on inclusive campaigns that resonated with diverse audiences and laid a foundation for future research
Equipping Vocational College Students with Statistical Literacy: A Demonstrative Workshop on Statistical Tests and Procedures to Improve Rigor in Students’ Final Year Project Data Analysis
No full textThe purpose of this research project was to learn about the experience that final year students of Keningau Vocational College Statistical had in a physical workshop on statistical methods as well as their need to learn more about statistics and the software used to process them in helping them with their quantitative data analysis in their final year project development. Past final year projects only presented raw data which the students used to draw conclusions from without using any detailed statistical methods to identify trends and patterns. Therefore, their findings remained superficial, generic and less meaningful which made it harder for their findings to be deemed as valid, reliable and convincing. Hence, a statistical test and procedure workshop which featured live demonstration of a predetermined set of data was con-ducted on all final year students at the college. The software used was Statistical Product and Service Solutions (SPSS). The live demonstration was followed by the students’ attempt in emulate the procedure shown to them in order to help them understand it better. They were required to purchase and install the software prior to the workshop. The findings revealed that the students felt that their understanding of the topic im-proved significant after the workshop and they deemed the software to be useful in their data analysis but found it challenging to use. The stu-dents’ responses also implied that the students felt the hands-on and interactive instruction with guided practice could help them become more adept at using the software and gain better understanding of the topic. The findings signified the need to explore several instruction and learning methods as well as materials that may significantly improve the delivery approach. The findings also revealed a compelling need to fully integrate statistical tests and procedures into the vocational col-lege curriculum