scholarly journals Financial Administration of the Internal Revenue Allotment (IRA) Among Barangays in Bayugan City, Agusan de Sur, Philippines

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Marecon Viray
Keyword(s):  
Local Government ◽  
National Development ◽  
Secondary Data ◽  
The Philippines ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Internal Revenue ◽  
The Republic ◽  
Alternative Sources ◽  
Financial Administration

In the Republic Act 7160 otherwise known as the Local Government Code of 1991 has considerably altered the nature and participation of the local government units in the pursuit of national development. Considered that the barangays is the smallest political system in the Philippines were given the responsibility and authority to implement barangay development of their Internal Revenue Allotment. Hence, despite the allocation for the Internal Revenue Allotment (IRA) to barangays for the development, problems affecting the administration of such fund are so obvious.   The system of administering the barangay development programs has evolved along with the changing structure of our government. The study aimed to describe the financial administration of the Internal Revenue Allotment (IRA) of barangays in Bayugan City. The cross-sectional survey research design was used frequency counts and distributions were utilized to present and analyze the data gathered. The sample barangays were taken through purposive sampling using income as the main criterion. Primary and secondary data thru the questionnaire and documents. The allocations of the 43 barangays of Bayugan City tend to increase. The barangays had also sourced their funding needs from sources other than IRA or alternative sources.   Recommendations, there must be an in-depth review on the procedure of allocating the IRA among barangays in Bayugan City. Likewise, an in-depth review on the required itemized budget be carried out of expenditures for barangays must be carried out such that barangays prone to calamities may have options in regard to their annual allocation; The barangay officials should strengthen further the participation of all barangay constituents in determining the priority projects and similar studies should be conducted in order to know further the extent of the strengthens and weakness.

scholarly journals MINIMIZING CORRUPTION BY OPTIMIZING THE PRIVILEGE OF ACEH (Constitutional Perspective)

2018 ◽  
Vol 2 (2) ◽  
pp. 185
Author(s):  
Cakra Arbas
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Qualitative Data ◽  
National Development ◽  
Secondary Data ◽  
Scientific Work ◽  
Regional Government ◽  
Analysis Technique ◽  
Aceh Province ◽  
The Republic

ABSTRACTEradication of corruption is one way to accelerate national development aimed at realizing justice, prosperity, and order for the Indonesian people as a whole based on Pancasila and 1945 Constitution of the Republic of Indonesia. Aceh has been positioned as a special regional government unit, which is a crystallization of the values contained in the local wisdom of the Acehnese people, such as upholding the principle of divinity in all social activities, including in the scope of local government that always adhere to romantic customs.The Essence of the foundation for preventing corruption, especially in Aceh, has been attempted by establishing organic regulations, such as Qanun (from Acehnese language means legislation). Substantially, however, the organic regulations are sometimes not directly addressed to the term of corruption. Therefore, it is necessary to formulate regulation as an effort to accommodate the eradication of criminal acts of corruption. On the same occasion, the synergy of customary institutions as the lowest level of local government unit becomes a necessity, especially Imeum Mukim (from Acehnese language means head of customary government). Imeum Mukim can serve as a locomotive to prevent corruption by strengthening his integrity and competence.The research method used is normative legal research. The type of data used is secondary data, consisting of primary legal material (various forms of legislation), secondary legal materials (data collection of scientific work of scholars and the results of the research relating to the privilege of Aceh Province), and tertiary legal materials (materials providing information on primary legal materials and secondary legal materials, such as dictionaries and encyclopedias). Once the data are collected and considered to be complete enough, the next step is to manage and analyze the data. Data analysis is conducted using qualitative data analysis technique.

PERCEIVED EFFECTS OF STREET HAWKING ON THE WELL-BEING OF CHILDREN IN ANYIGBA, DEKINA LOCAL GOVERNMENT AREA OF KOGI STATE, NIGERIA

2018 ◽  
Vol 8 (1) ◽  
pp. 01-07
Author(s):  
Alfred Eboh
Keyword(s):  
Local Government ◽  
Survey Design ◽  
Sampling Technique ◽  
Well Being ◽  
Local Government Area ◽  
Negative Consequences ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Perceived Effects ◽  
The Government

Background: The hawking of wares by children has been a serious issue confronting the Nigerian society. Children hawk in some of the most horrible conditions conceivable, where they face a serious risk of injury, chronic illness, kidnapping, rape or death. Objective: The focus of this study was to assess the perceived effects of street hawking on the well-being of children in Anyigba, Dekina Local Government Area of Kogi State. Methods: The population of this study consists of parents of the street hawkers in Anyigba while cross-sectional survey design was used through the purposive sampling technique to choose the sample size of one hundred and sixty-two (162) respondents. The validated structured questionnaire and In-Depth Interviews (IDIs) served as the instruments for the data collection respectively. The hypotheses were tested using Chi-Square at a predetermined 0.05 level of significance. The quantitative data were analysed with the aid of the SPSS (version 20). Results: The results indicated among others that street hawking had significant social implications and physical consequences on children's moral behaviour as well as health status in the study area. Conclusion: The study, therefore, concluded that the government of Kogi State should carry out an enlightenment campaign through the media and religious institutions on the negative consequences of street hawking are recommended as panacea. Also, the child right act instrument and its implementation should be strengthened in order to curb street hawking in the study area.

scholarly journals Farmer Decision-Making on the Concept of Coexistence: A Comparative Analysis between Organic and Biotech Farmers in the Philippines

Agriculture ◽  
2021 ◽  
Vol 11 (9) ◽  
pp. 857
Author(s):  
Clarisse Mendoza Gonzalvo ◽  
Wilson Jr. Florendo Aala ◽  
Keshav Lall Maharjan
Keyword(s):  
Decision Making ◽  
The Philippines ◽  
Environmental Conservation ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Internal Factors ◽  
Organic Farmers ◽  
Farmer Decision Making ◽  
Decision Making Processes ◽  
Farmer Groups

Farmer perspectives are relevant for understanding agricultural issues and formulating policies. In this study, we conducted a cross-sectional survey on 70 Filipino farmers (i.e., 35 organic and 35 biotech) to understand farmers’ perspectives regarding coexisting farming methods. Internal response variables were tested to verify the type of decision-making processes being undertaken by biotech and organic farmers. Our results showed that a non-linear decision-making process, similar to the Stimulus–Organism–Response Model, was present for both farmer groups. The study also found that biotech farmers were more influenced by internal factors (e.g., consumer resources) than organic farmers, who rely more on external influences (e.g., culture and social interactions), in connection to their coexistence perspective. The presence of “maverick executives” within the organic farmers gives traction to the notion that coexistence can help empower farmers in choosing what farming method is most suitable to their needs. Our data can also provide insights to policymakers in terms of surveying farmer perspectives to balance farmer needs, primarily in yield and income security, with the national agricultural agenda centered on environmental conservation. Thus, farmer perspectives should be considered alongside ongoing studies and debates on coexistence.

scholarly journals Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia

2020 ◽  
Vol 1 (4) ◽  
pp. 177-190
Author(s):  
Agung Nur Probohudono ◽  
Wahyu Widayat ◽  
Siti Arifah
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Quantitative Methods ◽  
Task Force ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Accounting System ◽  
Government Accounting ◽  
Financial Audit ◽  
The Republic

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

scholarly journals Ultra-processed foods in childhood: a system of violation of rights and food and nutrition insecurity

2021 ◽  
Vol 10 (14) ◽  
pp. e64101421596
Author(s):  
Beatriz Gouveia Moura ◽  
Jamille Caroso de Andrade ◽  
Adriana Correia dos Santos ◽  
Rodrigo do Nascimento Lopes ◽  
Maria Emília Lisboa Pacheco ◽  
...  
Keyword(s):  
Environmental Sustainability ◽  
Food System ◽  
Secondary Data ◽  
Point Of View ◽  
Capital City ◽  
Processed Foods ◽  
Cross Sectional Survey ◽  
School Students ◽  
Cross Sectional ◽  
Food And Nutrition

Discussions on the health consequences of the consumption of ultra-processed foods (UPFs) are wide-ranging, but little has been addressed under systemic aspects, human rights, sovereignty and food and nutrition security, and socio-environmental sustainability. For this reason, the aim of this article was to analyze the systemic implications of children's access to UPFs. Secondary data from a cross-sectional survey conducted with pre-school students of two private schools in a capital city in the Northeastern region of Brazil were analyzed through the analysis of lunch boxes for three consecutive days. The most frequent UPFs had information about the manufacturing location, ingredients, and brand collected from their labels and subsequently studied. We noticed that most of the products were manufactured in other states, being transported for long distances, had little ingredient diversity, and belonged to sub-brands that conglomerate into “big players”. In this sense, we conclude that children are having their right to food violated and that access to UPFs by this public supports a hegemonic and unsustainable food system from a socio-environmental point of view that contributes to food and nutrition insecurity.

Molecular identification of Ancylostoma ceylanicum in the Philippines

Parasitology ◽  
2020 ◽  
Vol 147 (14) ◽  
pp. 1718-1722
Author(s):  
Oyime P. Aula ◽  
Donald P. McManus ◽  
Kosala G. Weerakoon ◽  
Remigio Olveda ◽  
Allen G. Ross ◽  
...  
Keyword(s):  
Molecular Diagnostics ◽  
The Philippines ◽  
Schistosomiasis Japonica ◽  
Cross Sectional Survey ◽  
Ancylostoma Ceylanicum ◽  
Cross Sectional ◽  
Multifaceted Approach ◽  
Stool Samples ◽  
Health Relevance ◽  
Polymerase Chain

AbstractHookworms are some of the most widespread of the soil-transmitted helminths (STH) with an estimated 438.9 million people infected. Until relatively recently Ancylostoma ceylanicum was regarded as a rare cause of hookworm infection in humans, with little public health relevance. However, recent advances in molecular diagnostics have revealed a much higher prevalence of this zoonotic hookworm than previously thought, particularly in Asia. This study examined the prevalence of STH and A. ceylanicum in the municipalities of Palapag and Laoang in the Philippines utilizing real-time polymerase chain reaction (PCR) on stool samples previously collected as part of a cross-sectional survey of schistosomiasis japonica. Prevalence of hookworm in humans was high with 52.8% (n = 228/432) individuals positive for any hookworm, 34.5% (n = 149/432) infected with Necator americanus, and 29.6% (n = 128/432) with Ancylostoma spp; of these, 34 were PCR-positive for A. ceylanicum. Considering dogs, 12 (n = 33) were PCR-positive for A. ceylanicum. This is the first study to utilize molecular diagnostics to identify A. ceylanicum in the Philippines with both humans and dogs infected. Control and elimination of this zoonotic hookworm will require a multifaceted approach including chemotherapy of humans, identification of animal reservoirs, improvements in health infrastructure, and health education to help prevent infection.

scholarly journals Prices, Availability and Affordability of Medicines with Value-Added Tax Exemption: A Cross-Sectional Survey in the Philippines

2020 ◽  
Vol 17 (14) ◽  
pp. 5242 ◽  
Author(s):  
Krizzia Lambojon ◽  
Jie Chang ◽  
Amna Saeed ◽  
Khezar Hayat ◽  
Pengchao Li ◽  
...  
Keyword(s):  
Value Added ◽  
Access To Medicines ◽  
The Philippines ◽  
Unit Price ◽  
World Health ◽  
Value Added Tax ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Universal Healthcare ◽  
Health Organization

Background: Developing countries, such as the Philippines, started implementing policies to improve access to medicines, which is a vital step toward universal healthcare coverage. This study aimed to evaluate the prices, availability and affordability of prescribed medicines for diabetes, hypercholesterolemia and hypertension with the exemption of 12% value-added tax in the Philippines. Methods: The prices and availability of 50 medicines were collected in August 2019 from 36 public and 42 private medicine outlets in six regions of the Philippines, following a modified methodology developed by the World Health Organization and Health Action International. Availability is reported as the percentage of outlets in which the surveyed medicine was found at the time of visit. Medicine prices are expressed as median unit prices (MUPs) in Philippine Peso. Affordability is calculated based on the number of days’ wages required for the lowest-paid unskilled government worker to purchase a monthly treatment. Results: The mean availability of surveyed medicines was low in both public and private sectors, with 1.3% for originator brands (OBs) and 25.0% for lowest-priced generics (LPGs) in public outlets, and 34.7% and 35.4% in private outlets, respectively. The MUP of medicines were higher in private outlets, and OBs have higher unit price compared to the generic equivalents. Treatments with OBs were unaffordable, except for gliclazide, but the affordability of most LPGs is generally good. Conclusion: Access to medicines in both sectors was affected by low availability. High prices of OBs influenced the affordability of medicines even with tax exemption. A review of policies and regulations should be initiated for a better access to medicines in the Philippines.

scholarly journals Assessment of Enhancing Transparency of Financial Statements

2016 ◽  
Vol 6 (2) ◽  
pp. 175
Author(s):  
Viswa Nadham N.
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Opportunity To Learn ◽  
Financial Statements ◽  
Financial Statement ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
The Public ◽  
Qualitative And Quantitative

The study explored both the advantages of transparency and challenges facing finance departments of local government authorities in the course of preparing and presenting financial information. The study employed an explanatory case study,cross-sectional survey  and applied a triangulation of methods to collect both qualitative and quantitative data. The participants were all selected based on the opportunity to learn and the typicality of Dodoma municipality. A total of 80 respondents were involved. Data analysis was done through SPSS. Figures, tables, pattern matching, comparison and strong explanation building all aided in simplifying the analyses of findings.Key findings of the study unveiled that participation of the public in finance affairs of local governments heightened transparency in the preparation and presentation of financial statements. Furthermore, the finding reveal that International Finnancial Report Standards (IFRS) was rarely applicable during  the preparation of financial statement. It was also found out that tansparency in financial matters reduced fraudulent behaviours in the allocation and expenditure of local government funds.Key words: Financial statements, IFRS, IAS, Financial transperancy.

Physical Exercise: Knowledge, attitude and participation of senior secondary school students of selected private schools in Ibadan North Local Government Area, Oyo State (Nigeria)

2019 ◽  
Vol 7 (2) ◽  
pp. 9-14
Author(s):  
Ayodeji Ayodele Fabunmi ◽  
Ibigoni Shekinah Jumbo ◽  
Martins Jolaoluwa Oloyede
Keyword(s):  
Local Government ◽  
Physical Exercise ◽  
Critical Time ◽  
Sampling Technique ◽  
Local Government Area ◽  
Cross Sectional Survey ◽  
School Students ◽  
Cross Sectional ◽  
Exercise Interventions ◽  
North East

Background: Studies suggest that young adulthood is a critical time for physical exercise interventions. This study assessed knowledge, attitude and participation in physical exercise by students of privately owned secondary schools in Ibadan North East Local Government Area, Ibadan, Oyo State, Nigeria. Materials and methods: This study is a cross sectional survey. Informed consent was obtained from the schools and individual participants. Multi-stage sampling technique was used in selecting participants for the study. Each participant was guided in completing the questionnaire. Data on knowledge, attitude and participation in physical exercise was obtained from students. Data were analyzed using frequency, percentages and chi square. Results: Five hundred and sixty questionnaires were administered to respondents and 520 (92.9%) were completed and returned. Out of the 520 participants 258 (49.62%) were males and 262 (50.38%) were females. Out of 520 participants, 97.88% had good knowledge about physical exercise (49.23% males and 48.65% females). Out of 520 participants, 410 (78.85%) had good attitude towards physical exercise (40.96% males and 37.89% females). Male participants were better in knowledge and attitude than female participants. Participation in physical exercise was poor because participants were not putting in enough time in physical exercise. Conclusions: Boys had better knowledge about physical exercise and better attitude to physical exercise than girls. Girls actually participate more in physical exercise, though both boys and girls were not putting in enough time in participating in physical exercise. School curriculum that will encourage physical exercise should be adopted with more time allocated for physical exercises

scholarly journals Attitudes towards and beliefs about nutrition and health among a random sample of adults in the Republic of Ireland and Northern Ireland

2001 ◽  
Vol 4 (5a) ◽  
pp. 1117-1126 ◽  
Author(s):  
John M Kearney ◽  
Michael J Gibney ◽  
Barbara E Livingstone ◽  
Paula J Robson ◽  
Mairead Kiely ◽  
...  
Keyword(s):  
Northern Ireland ◽  
Random Sample ◽  
Healthy Eating ◽  
Healthy Diet ◽  
Fruit And Vegetables ◽  
Food Groups ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Republic Of Ireland ◽  
The Republic

AbstractObjectivesFor effective healthy eating promotion, it is necessary to understand the attitudes towards and beliefs about nutrition of the general public. The objective of this study was to provide data on attitudes towards eating a healthy diet and the perceived need to alter eating habits from a random sample of adults in the Republic of Ireland and in Northern Ireland, using a self-administered questionnaire.DesignCross-sectional survey using a self-administered attitudinal questionnaire on beliefs and attitudes to healthy eating.SettingThe survey was carried out between October 1997 and October 1999 in the Republic of Ireland and in Northern Ireland.SubjectsA randomly selected sample of 1256 adults from the Republic of Ireland and Northern Ireland completed the attitudinal questionnaire.ResultsA majority of subjects (62%) perceived that they make conscious efforts to eat a healthy diet either most of the time or quite often, while just over half (52%) agreed that they do not need to make changes to their diet as it is healthy enough. Subjects most likely to make conscious efforts to try to eat a healthy diet were females, older subjects (51-64 years) and those with the highest intakes of fruit and vegetables and lowest quartile of fat (% food energy). When self-assessed adequacy of fruit and vegetables was examined, two-thirds of the total sample felt they ate too little fruit while just one-third felt they ate too little vegetables.ConclusionResults of the present study, in general, revealed good agreement between attitude and behaviour with respect to healthy eating. This suggests that people appear to be reasonably accurate at evaluating their own diet in terms of how healthy it is. In terms of the two food groups examined in this study, some optimistic bias was evident for vegetables but not for fruit. It may be useful therefore to assess attitudes and beliefs about healthy eating by way of examining attitudes to such food groups individually.

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