Browsing by Author "Ching, Panfila S."
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Item Restricted An evaluation of the tax exemption privileges granted under R.A 6938 (cooperative code of the Philippines) to cooperatives(1994-01) Dikitanan, Melchor Luis B.; Monte, Ma. Delilah Fierra A.; Ching, Panfila S.The cooperative is considered to be a practical vehicle in promoting self-reliance among the people towards the achievement of social justice and economic development. This view is shared by the government as evidenced in the enactment of different laws with the purpose of the development of the cooperative movement in the country. The salient features of these laws are the tax exemption privileges granted to the different kinds of cooperatives. The latest set of laws are Republic Act No. 6938 (Cooperative Code of the Philippines) and Republic Act No. 6939 creating the Cooperative Development Authority. With these new developments, tax agencies are apprehensive that the granting of tax exemption would tend in the direction of tax loopholes and revenue erosion as there are reportedly increasing number of tax avoidance cases done by cooperatives~ On the other hand, cooperatives are clamoring for a less restrictive implementation of the tax exemption provisions . It is now imperative for us to find out if the benefits derived from the granting of tax exemption outweighs the costs entailed to the economy. The empirical study conducted on cooperatives arrived at the conclusion that the presence of tax exemption helped in the promotion of the growth of cooperatives but not significantly enough to increase their capitalization. This means that aside from tax incentives, there are still other factors that contribute to the success of cooperatives.Item Restricted Immunization patterns in Daet East, Camarines Norte(1994-03) Gualberto, Marites; Pimentel, Ma. Kristina; Ching, Panfila S.This study aims to determine the effectiveness of the immunization program handled by Rural Health unit II for the children in Daet East, Camarines Norte. Its main objective is to find the set of common characteristics which best allows one to predict the probability of having one's child immunized. This study is limited to the 13 barangays of Daet East and includes only the children aged 0-6 years since they are the ones who are considered as EPI eligible. It also takes into consideration only the 6 vaccine preventable diseases namely: diphtheria, pertussis, poliomyelitis, tetanus, measles and tuberculosis. Surveying and interviewing are the methods used for gathering data. The study makes use of the probit probability model and includes the following variables: age of mother, educational attainment of mother, sex of the child, age of the child, monthly family income and distance from the RHU. Results show that sex of child and educational attainment were significant.Item Restricted Improving labor productivity through performance-based incentive programs: a case study of PLDT(1994-03) Sacay, Ma. Cecilia D.; Ching, Panfila S.This paper is written in support of the assertion that incentive pay systems is a strategic action taken by firms as a means of adopting to an ever changing economic environment in order to ensure corporate profitability. Linking the means to the end is the effectiveness of incentive schemes in promoting a perception of harmony of interests between employer and employees fostering an improvement in labor-management relations. This is useful in inducing cooperative effort which translates to greater labor productivity. Based on productivity measures and financial performance ratios, PLDT's incentive program can be considered succesful in improving labor productivity and company profitability. This conclusion can be explained by the interrelated internal and external factors that influence the efficacy of the incentive scheme.Item Restricted The economic effects of social security in income redistribution: the Philippine case(1994-10) Capellan, Emmie C.; Sioson, Christina E.; Ching, Panfila S.Income redistribution is a policy adopted by the government that aims to reduce inequality of income through progressive taxation of income and wealth. In this study, we will attempt to provide some light to this goal by studying one of the government's policy, social security. The operation of a social security scheme involves the provisions of benefits that aims to motivate the people to work. It also guarantee minimum support to a person who has suddenly experience loss of income due to some contingencies. At present the system does more by augmenting one's disposable income through the provision of loans. Measuring the actual benefits that the people get from social insurance is one of the most difficult thing to study due to the lack of sufficient data. It has posed a greater challenge to us in studying this area of public economics because we saw that this is one of the few measures wherein progressivity of the burden of tax can be realized. In this study, two of the most important economic concerns will be focused on. The redistribution of income through social security which at the same time promoting this policy as one of the more progressive tax measures.Item Restricted The social and economic determinants of nutrition(1994-01) Bautista, Elizabeth B.; Yson, Mary Lorelei R.; Ching, Panfila S.The importance of nutrition is very explicit in the philosophy of the Department of Health, "Nutrition is the basic component of human life, thus, nutrition is inherent to the attainment and maintenance of good health status". Nutritional deficiencies have remained a public health problem. Though it has significant decrease from 1978 to 1990, it continued to plague the country. As its occurrence is observed in low socio-economic areas, nutritional deficiency acts as a serious deterrent to national progress. To determine the extent of nutritional disorders, the researchers used the number of mortality that is caused by the four nutritional deficiencies isolated by the Department of Health: These are the Protein Energy Malnutrition (PEM), Vitamin A Deficiency (VAD), Iron Deficiency Anemia (IDA), and the Iodine Deficiency Disorder (IDD). Moreover, the researchers sought to correlate the above to socio-economic variables namely: Per Capita Income, Elementary Enrollees, and the Daily Per Capita Food Supply. The results were then used as a basis for propositions that will address the problem of the country's nutritional status.Item Restricted Wage and productivity trends in the Philippine manufacturing sector: 1980 - 1989(1994-06) Dolotina, Lester Ronald T.; Ching, Panfila S.A detailed analysis of changes inĀ· productivity trends from the eighties decade reveals that no significant relationship can be observed between productivity and wages. Empirical evidence supports this hypothesis showing significantly that labor earnings are not associated with changes in productivity. There is insufficient evidence to believe that a direct relationship exists between wages and productivity.