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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 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.

 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.

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 purpose of this study is to determine the mediating and moderating factor of organizational climate on the relationship of career adaptability and career intention. A total of 991 employees from a government institution participated in the study. The results showed that there are significant relationships between organizational climate, career adaptability, and career intention. The organizational climate was found to mediate the relationship between career adaptability and career intention. However, the organizational climate has no moderating effect on career adaptability and career intention. The result will be useful in providing guidance in the design and development of programs that will strengthen the employees’ career intention and the overall perception of the organizational climate.

Employees’ level of career intention plays an important role in organizational readiness and dynamism to achieve success. Several studies were conducted on career adaptability and career intention, however, only a few were able to find evidence on the influence of position and years in service to government employees in the Philippines. This study aims to determine the significant differences in career adaptability and career intention of government employees based on years of service and job level. Results showed a significant difference in career intention when grouped according to job level and years in service and no significant difference in career adaptability when grouped according to job level and years in service.

The objective of this research is to determine the level of integration of 3 values namely integrity, commitment and corporate social responsibility which are part of SVD’s organizational culture to its 3 human resource activities namely hiring, training & development, and compensation and benefits The respondents of this research were employees of Divine Word College academic institutions located in different areas in the Philippines.  A self-made questionnaire that was subjected to validity and reliability tests was distributed online and 405 questionnaires were retrieved. The collected data were processed and analyzed using SPSS 22.0. Results show that the 3 values are integrated into the 3 major human resource activities such that integrity, commitment, and corporate social responsibility are integrated into the hiring, training & development, and compensation and benefits. 

Organizations regardless of type, structure, size, among other factors may have similar foundations in the development of HR policy but applicable factors for consideration may vary. Among the most common factor in the development of an HR policy is the culture of the organization. In making sure that the DWEA core values are working within the person in SVD educational institutions, it became the aim of this study to come up with an HR model that would be functional and best support the vision, mission, and goals of all Northern, Central and Southern SVD schools in the Philippines. Specifically, this study determined the level of integration and implementation of organizational leadership and excellence towards 3 HR practices namely:  employee relations, performance appraisal, and work-life balance.  While the results show that organizational leadership and excellence are integrated and implemented in the 3 human resource practices namely employee relations, performance appraisal, and work like balance, it is highly recommended that the administrators of the different SVD educational institutions must review the integration of the moderately rated practices in its employee relations, performance appraisal, and work-life balance in order to recalibrate its existing systems.  Furthermore, those integrated but moderately implemented should likewise be appraised for full implementation. 

This study examines the relationship between the working capital management practices and sustainability of Barangay Micro Business Enterprises (BMBEs) in Ilocos Norte, Philippines. This study employed a correlational-descriptive research design. Data were gathered using a self-constructed questionnaire, which has been pre-tested to 30 other microenterprises and validated using Cronbach alpha. The participants were the owners of the 301 registered BMBEs in Ilocos Norte. This study was conducted from July to December 2020. The findings demonstrated that most of the BMBEs belong to the wholesale and retail trade sector, are registered as single proprietorships, and have no employees. The results also showed that the BMBEs have low economic, social, and environmental sustainability. Moreover, the study revealed that cash management was significantly related to economic and social sustainability, while accounts receivable and inventory management were significantly related to economic, social, and environmental sustainability.

Managing career development across various industries constantly changes to address varying employees’ needs and it became more difficult with the career disruptions caused by the demands to deal with the environmental conditions, globalization, and output expectations. To keep up with these challenges, this study aims to propose a strategic career development model that will address the need to come up with a framework that will guide human resource management practitioners in identifying appropriate activities that will cater to the interest of employees.

Core values are critical to an organization’s identity, mission, strategy, and success.  Harmonizing personal values and the core values espoused by the organization addresses congruence gaps and ensures that the actions of employees are consistent and aligned with organizational strategies. This study aims to identify the HR management practices of a University in Manila, Philippines that promote the congruence between the personal values of employees and the core values of the organization.  The qualitative research methodology was utilized to identify practices in the areas of Recruitment and Selection, Performance Management System, and Training and Development that promote congruence of values.  Semi-structured interviews of key University officials were conducted using open-ended questions. A review of relevant and pertinent documents was also undertaken. The three identified HR functional areas are highlighted because these are critical in the selection, motivation, and retention of high-quality employees.  Leveraging HR management practices to promote congruence entails that the values of the organization are well-defined.  Employees must understand how these are translated into workplace behaviors and actions.  It must be clearly laid down how these relate to their performance and the impact these have on the achievement of the overall goals of the organization.

The researcher studied and investigated the level of importance of consumers’ choice mainly price, location, safety and security, facilities and amenities, and exclusivity in the Philippines. This research was limited to 400 potential residential property buyers from any of the top 10 real estate developers in the Philippines. This study focused on 5 consumers’ choice factors mainly price, location, safety and security, facilities and amenities, and exclusivity towards purchase intention of residential property in the Philippines. Among the 5 consumers’ choice factors for buying residential property, the number one consideration is the safety and security (Mean = 5.530), followed by price (Mean = 5.488), location (Mean = 5.424), facilities and amenities (Mean = 5.266), and exclusivity (Mean = 4.983). From this study, four out of five consumers’ choice factors are rated very high important namely: price, location, safety and security, and facilities and amenities. On the other hand, exclusivity is rated of high importance in terms of buying a residential property.

Insurance products and services in general are intended to transfer the risks brought about by both man-made and natural hazards from an individual or an entity to another. But since there is a misconception that insurance offered by commercial insurers are expensive and only for the moneyed consumers, or people need a lot of money to insure, insurance is only good for those who have big businesses or valuable properties. The poor and the vulnerable have relied on informal risk-mitigating measures like community-based insurance system or worst do not have any other means to help them cope and become risk-averse. This misconception has led to the conceptualization of microinsurance as an offshoot to microfinance primarily to offer insurance products and services that are affordable, the contractual obligations of both the insured and the insurer are nonlegalistic and lesser technical to make it more understandable to the intended market.  This study aims to assess if social-cultural beliefs affect the level of agreement of the respondents on the motivational dimensions of microinsurance.  A descriptive-correlational method was used in this research.  A 40-item self-made questionnaire was subjected to validity and reliability tests before the same was distributed to six hundred respondents all over the Philippines. There were 422 retrieved questionnaires which 70% of the total number of questionnaires deployed. Conclusively, the results indicate that the level of agreement of the respondents on the motivational dimensions of microinsurance vary from one factor to another