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With the emerging use of financial services on e-wallets and the recent growing interest by revenue authorities in levying taxes on digital services in the Philippines, this study primarily aims to determine the factors leading to the actual use of e-wallets, its contribution to the financial inclusion, and to explore the moderation effect of taxation on their relationship. Quadratic regression and moderation analyses were employed to analyze the relationships among the variables of interest. Results show that most predictors have positive relationships, while facilitating conditions manifest a negative relationship with behavioral intention. Furthermore, while results present a positive relationship between behavioral intention and actual use, this study exhibits a significant but slight negative impact of actual use on financial inclusion. It may appear counterintuitive, as e-wallets are generally believed to promote financial inclusion. However, some barriers should be addressed to reverse and maximize the positive potential of using e-wallets for a more financially inclusive society. Lastly, the interaction term between actual use and taxation reveals a positive coefficient, suggesting that individual negative effects of actual use and taxation on financial inclusion are mitigated when they occur together. An effective whole-of-economy approach that enhances financial inclusion among consumers must be promoted.

This study focuses on evaluating the preferences of stakeholders of a comprehensive higher education institution located in Manila, Philippines, regarding the process of applying for academic records. Onsite application is the traditional process wherein the stakeholders transact personally on campus to request for needed documents. The online system enables remote application of academic records supported by technology. It is marked by the ability to make the application anywhere and anytime, at the convenience of the stakeholder. The study highlights that both the online and onsite modalities have advantages available to stakeholders. Through qualitative and quantitative methodologies, factors influencing the preference of stakeholders are identified. Though the online application is overwhelmingly preferred by the respondents, the onsite application remains relevant. Combining the advantages of both modalities promote convenience on the part of the stakeholders and empowers them to make contextual choices depending on their preferences. Determining the preferences of stakeholders allows the academic institution to tailor-fit services and fine-tune processes to meet, or even exceed, the expectations of stakeholders. The results of the study can be used as a guide by academic institutions on how to improve the various modalities used to provide efficient customer service to stakeholders.

This study examines the impact of social media exposure to promotional discounts on the travel intentions and purchasing behaviours of Millennials and Generation X airline consumers in the National Capital Region (NCR), Philippines, as social media and technology increasingly serve as vital instruments in the airline industry's marketing and promotional sales strategies. Due to the existence of studies on this topic elsewhere, there is a paucity of research and statistics available to reflect the current state of the Philippine aviation business. Considering that airlines are gradually rebounding from the challenges posed by the early pandemic and the tourism business is currently thriving, the researchers found it compelling and recognised the potential for more investigation on this topic. The researchers conducted an analysis of data from 390 respondents using PLS-SEM, revealing that social media exposure does not directly affect travel intentions, although both brand image and promotional discounts do have an influence. Travel intentions serve as significant indicators of purchasing behaviour. Promotional discounts act as an essential intermediary between social media visibility and brand perception regarding travel intentions. These findings underscore the significance of integrating Promotional Discounts into social media and branding efforts to effectively enhance customer Travel Intention. Scholars and researchers may significantly benefit from the conceptual framework and findings of the present study. Additional investigation into the interrelations among the elements may enhance the economic resilience of the tourism and airline industries during a pandemic. The findings indicate that promotional discounts serve as a mediator; therefore, marketers and decision-makers in the tourism sector should explore strategies to enhance their advertising and marketing approaches to boost travel intentions and foster business growth.

Generative Artificial Intelligence (GAI) is continuously transforming the creative industries in the Philippines, particularly in advertising agencies, by generating creative content based on user input. This study explores how GAI impacts creativity in these agencies, focusing on two key areas: the dimensions of creativity (novelty, affectivity, utility, and humor) and the stages of the creative process (preparation, incubation, illumination, and verification). The research aims to understand how GAI can shape the creative workforce in advertising agencies, enhancing rather than replacing human creativity while supporting SDG 9: Industry, Innovation, and Infrastructure. As GAI becomes more integrated into the day-to-day workflows, its influence on idea collaboration and generation is the key area of the study. The researchers used the Partial Least Squares – Structural Equation Modeling (PLS-SEM) and WARP-PLS to analyze the survey data from the insights of industry professionals who use GAI in their creative output. Contrary to the previous research on how GAI shapes the creative process until the verification stage, the study found insufficient support for GAI’s influence on the verification stage of the creative output. GAI does not fundamentally redefine creativity in advertising but instead serves as a tool that streamlines processes and improves certain aspects of ideation. This indicates that the relationship between GAI and creative output is not direct, leading to a new emerging model that explains how the dimensions of creativity mediate the relationship on how GAI influences the creative output of advertising agencies in every stage of the creative process.

This study investigates the impact of Credit Risk Management (CRM) on resilience in non-bank financial institutions (NBFIs) and explores how Customer Relationship Management (CREM) moderates this relationship. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) with data from credit risk managers in the National Capital Region, the study finds that CRM significantly enhances resilience. Moreover, CREM strengthens the impact of credit risk management on resilience, demonstrating a synergistic effect. The findings suggest that NBFIs should integrate CRM and CREM strategies to improve organizational resilience, offering a valuable framework for enhancing stability amidst economic challenges.

This study focuses on understanding the concept of congruence of values. Congruence indicates that there is alignment between the values of an employee and those of the organization. It is a condition where an employee embraces, adheres, and develops a deep understanding of the significance of the organizational core values. The focus of this study is the core values of a tertiary higher education institution located in Manila, Philippines. Congruence is key to the success of the institution as it ensures that the behaviors exhibited by employees in the workplace are strategically aligned with the organizational vision, mission, goals, and objectives. Through phenomenographic data analysis, metaphors have been identified to create a more comprehensive view of congruence of values. As a phenomenon, other meanings may be derived in order to establish a clearer conceptualization of congruence of values. A Phenomenographic Outcome Space of Congruence of Values is presented to provide a complete picture of the phenomenon. The Phenomenographic Outcome Space ties together the metaphors associated with congruence of values, namely: timeline, imprint, compass, light, and legacy.

Amidst China's robust push for aesthetic education reform, the emphasis on interdisciplinary and cross-specialty collaboration necessitates alterations to traditional collaboration frameworks, presenting fresh challenges for leadership. While most of today's schools have documented the closely knitted relationship between leadership and teacher collaboration in educational settings, very few attempts have been made to explore what competencies college leaders employ to infuse creative collaboration into the organizational culture and how this creative collaboration affects teachers’ work, especially under the aesthetic education reform in China. This research used qualitative case study and thematic analysis to explore leaders' competencies to promote creative collaboration in the organizational culture. This case study involved 10 participants from one College of Fine Arts in Henan, China, selected through purposeful sampling. Data were collected through 16 semi-structured interviews and the review of relevant documents. Findings reveal that the college dean employs an integrated leadership approach to foster positive creative collaboration among teachers. Findings were organized into the following themes: (i) Clear and decisive, collaboration-oriented organizational decision-making and guidance mechanisms; (ii) People-centric mindset: Fostering open and honest communication, creating a trusting environment; (iii) Maintenance and practice of integrity and responsibility; and finally (iv) Creating resources supporting and common goals to ignite teachers' passion for collaborative engagement. Valuable guidance in the leadership model for fostering positive teacher-creative collaboration for leaders in Chinese aesthetic education reform is provided based on these findings.

This study gives emphasis on how a values-based Performance Management System can lead to promoting congruence between organizational core values and the personal values of employees. Specifically, this study focuses on a tertiary higher education institution located in Manila, Philippines and how a values-based Performance Management System may be designed in order to achieve congruence of values. Congruence contributes to success by ensuring that the behaviors exhibited by employees in the workplace are strategically aligned with the vision, mission, goals, and objectives of the organization. Competence, commitment, and compassion are the core values of the organization in this study. The definitions and hallmarks of the core values were established through the interviews with university administrators. To establish a values-based Performance Management System, the core values were translated into competencies and behavioral indicators which may be incorporated in performance appraisal. This institutes a values-based competency model for managing the performance of an organization’s human capital, which has the goal of sustainably strengthening the congruence of values.

IFRS 16 addresses the criticisms against IAS 17 that allowed lessees not to recognize assets and liabilities related to operating leases. This study analyzed the impact of operating lease capitalization on 38 selected Philippine-listed companies' key financial ratios from the service sector from 2016 - 2021 under PFRS 16. Key financial ratios were calculated and compared to the changes that happened due to the adoption of PFRS 16 – Leases with firm size, firm age, inflation rate, nominal GDP growth rate and the unemployment rate as moderating variables. Mann-Whitney U Test was employed to analyze the impact of pre-and post-PFRS implementation on financial ratios. The impact of predictor variables on PFRS 16 and key financial ratios were examined using Ordinary Least Squares (OLS) regression analysis. The study result revealed a significant negative influence of PFRS 16 implementation on return on equity, price-earnings ratio, and price-to-book ratio; and a significant positive influence on the debt-equity ratio, and earnings per share. Firm age positively moderates the return on equity and PFRS 16 adoption (p = 0.032). Only the nominal GDP growth rate moderates the key financial ratio and PFRS 16 in terms of the price-earnings ratio (p = 0.019). This implies that PFRS 16 adoption significantly influences some key financial ratios. Management should reconsider their business model, especially on lease transactions, as it will impact their financial reporting. The new accounting standards must be well communicated to stakeholders considering the firm-level and macroeconomic indices for better decision making.

The study aims to examine the effect of an innovative work environment on the innovative work behaviour of employees. To broaden the concept of the study, related literature was reviewed. The study used a descriptive assessment and correlational research design and the population of the study was all employees from the two colleges (DWCL and DWCV). The data was gathered through research questionnaires and used inferential statistics to analyze the data. The study found that the innovative work environment and innovative work behaviour are high but not very high. The ANOVA result suggests that there is a significant correlation between an innovative work environment and the innovative work behaviour of employees. It recommends that nurturing innovative work behaviour is to nurture an innovative workplace. The study recognizes its limitation and recommends further investigation concerning different dimensions of innovative work environments and their effect on work performance.

 This study explored the effects of financial literacy and financial behavior on the financial well-being of 360 academic personnel of Higher Education Institutions (HEIs) in Region 1, Philippines. Data were gathered from August 2020 to March 2021 using a self-administered survey questionnaire instrument. This was used to assess the respondents' financial well-being, literacy, and financial behavior, and Pearson’s r was used to test the relationships among the variables. It was found that most of the teachers generally experience moderate financial security rather than financial stress. They were assessed with excellent scores on their financial literacy and most were found to have good financial behavior. It was determined that their financial behavior affected their financial well-being. On the other hand, their financial literacy did not significantly affect their financial well-being. Hence, this study recommends that a financial wellness program tailored for the respondents should focus more on behavior-changing financial coaching rather than financial concepts learning.

The study aims to determine the effect of the humanistic management style of administrators on the counterproductive work behaviour of employees. To deepen the understanding of the concepts and to establish the theories of the study, literature was reviewed. The study used descriptive assessment and a correlational research design. The population of the study was all employees and administrators of Divine Word College of Laoag. Questionnaires were used to gather the data and weighted mean and Pearson r correlation was used to analyze the data. The study found that the humanistic management style of administrators is high and counterproductive behaviour is low. However, Pearson r correlation indicated that there is no significant correlation between humanistic management style and counterproductive behaviour of employees. Thus, the hypothesis is rejected.

The study aims to examine the effect of the entrepreneurial mindset and work environment the individual work performance. To deepen the understanding of the concepts and establish the theories of the study, literature was reviewed. The study used a descriptive assessment and correlation research design. Total enumeration sampling was taken as the sampling design of the study. Therefore, the population of the study was all employees of Divine Word College of Laoag, a total of 169 employees. Questionnaires were used to gather the data and to determine the correlation, the ANOVA was used. The results indicate that entrepreneurial mindset and work environment and individual work performance are high and the result of the correlation found that both, entrepreneurial mindset and work environment are significantly correlated to the individual work performance.

The study aims to examine the effect of computer and internet self-efficacy on the job satisfaction of employees. To support and establish the theories of the study, literature was reviewed. The study used descriptive assessment and correlational research design and questionnaires were used to gather the data. The population of the study was all employees composed of teaching and non-teaching personnel. The study found that the computer and internet self-efficacy of employees was high and their job satisfaction. Based on Mult r regression analysis, it was found that taken together, computer and internet self-efficacy affects the job satisfaction of employees. Taken singly, it was the only computer that predicted the job satisfaction of employees. In other words, knowing both computers and the internet at the same time can affect employees’ capability to perform their work and job satisfaction.

The study aims to examine the effect of corporate governance on the individual work performance of employees of private higher education. To deepen the understanding of the concept of corporate governance and work performance, literature was reviewed. The study used a descriptive assessment and correlational research design and the population of the study was all employees of the Divine Word College of Laoag, Ilocos Norte. Questionnaires were used to gather the data. The study found that the corporate governance of the institution is considered high and the work performance is moderate. However, the Pearson r product moment analysis found that there is a significant correlation between corporate governance and the individual work performance of employees.

The study aimed to examine the effect of family business background and entrepreneurial education background on the business intention of the fourth-year students. To deepen the understanding of the topic and to establish the theories of the study, literature was reviewed. It used a descriptive correlational research design. The population of the study was the fourth-year students and total enumeration was applied. The results of the study indicate that family business and entrepreneurial education background are correlated significantly with the business intention of the students. It further found that students who have a family business background and entrepreneurial education background have higher business intention compared to those who have no both.

The study aimed to examine the effect of organizational politics on the individual work performance of employees. To support the study, literature was reviewed and theories were identified and explained. It was carried out following research methodology in terms of research design, population, the locale of the study, research instruments, and statistical treatment of data. The study found that the organizational politics of the institution is at a moderate level and the individual work performance was also at a moderate level. It is further found that there is a significant correlation between organizational politics and individual work performance. Thus, it is concluded that organizational politics is a significant predictor of organizational performance. The study found that a moderate level of organizational politics affects individual work performance positively and therefore it confirms the finding of other studies that organizational politics is not inherently bad or negative.

Entrepreneurs play pivotal roles that affect the economy. These roles are job creation, wealth generation, economic growth, and innovation. According to WorldBank data, they account for around 90% of enterprises and more than half of all jobs in the globe. In emerging economies, formal SMEs account for up to 40% of national income (GDP). The prolonged effects of the COVID-19 pandemic which resulted in job losses have encouraged even the Filipino Generation Z to engage in entrepreneurial activities. This supports various studies conducted by research firms recently that 54% of Generation Z wanted to start their own business venture. Thus, this research aims to determine the influence of entrepreneurial attitude, social valuation, entrepreneurial skills, and entrepreneurial knowledge on entrepreneurial intention.  There were 110 Generation Z respondents who answered the adopted survey questionnaire. The researchers were able to secure permission from the original author to use the research instrument. The research utilized a quantitative research design primarily descriptive-correlational. The data were processed using regression analysis to test the relationship of variables.  The regression results preceded the acceptance of the 4 hypotheses which means that entrepreneurial attitude, social valuation, entrepreneurial skills, and entrepreneurial knowledge significantly influence entrepreneurial intention.  The results will be considerably useful to academics to promote entrepreneurship from high school to college level, to future entrepreneurs in identifying the factors that influence entrepreneurial intention, to the government and its regulators for policy development, and to researchers who plan to expand the literature on the entrepreneurial mind.

In the age of technology and a competitive market within the Philippines, an adverse stance or aftereffects of a situation have a significant impact on the sensibility of the audiences and are likely to prompt either positive or negative reactions from them. However, in the marketing and advertising sectors, the belief "All Publicity is Good Publicity" is well-known, which states that any form of publicity is fine as long as it cultivates presence and visibility. To be able to determine whether the notion is still highly appropriate in the 21st century and to provide a definite difference between good and bad publicity, the researchers have used a mixed-method approach and employed the use of quasi-experiment and short Focus Group Discussion (FGD) instruments for forty (40) participants under the Generation Z demographic group in Metro Manila. The researchers have also chosen six (6) business owners, advertisers, or managers within the metro for personal interviews in order to identify the perspective of both parties. Overall, the results show that the notion is no longer very relevant. According to the four influencing factors, defiance of advertising ethics does not always result in negative press, but non-compliance with corporate social responsibility (CSR), controversial advertising and situations, and corporate scandals do. It is important to highlight that every advertising or activity must be well-planned since there is a clear difference between good and poor exposure.

The paper aims to examine the effect of teachers' self-efficacy on job satisfaction. To deepen the study, literature was reviewed and theories were established. The study used the descriptive correlational research design. The total enumeration was the sampling design of the study. It used questionnaires to gather the data. The study found that the teachers' self-efficacy is very high along the three dimensions of teachers' self-efficacy which include self-efficacy in student engagement, instructional strategies, and classroom management. While teachers' job satisfaction was considered high, not very high along the two dimensions such as satisfaction with the work itself and personal growth and career development. Concerning the correlation, it was found that there is a significant correlation between teachers' self-efficacy and job satisfaction.