Understanding behavioral intention, a critical aspect of market planning, is not simple, as many factors are involved in the formation of behavioral intention. This study endeavored to better understand the relationship between attitude, subjective norm and behavioral intention in an empirical study of gym membership. Using a model based on the Theory of Reasoned Action, the study examined the influence of attitude and subjective norm on behavioral intention to join a gym. An analysis of the findings suggested that to maintain current gym members, a gym operator should capitalize on attitudes favoring gym membership.
{"title":"Lost and Found Again: Subjective Norm in Gym Membership","authors":"Octavia Leeman, Jaime S. Ong","doi":"10.3860/BER.V18I1.695","DOIUrl":"https://doi.org/10.3860/BER.V18I1.695","url":null,"abstract":"Understanding behavioral intention, a critical aspect of market planning, is not simple, as many factors are involved in the formation of behavioral intention. This study endeavored to better understand the relationship between attitude, subjective norm and behavioral intention in an empirical study of gym membership. Using a model based on the Theory of Reasoned Action, the study examined the influence of attitude and subjective norm on behavioral intention to join a gym. An analysis of the findings suggested that to maintain current gym members, a gym operator should capitalize on attitudes favoring gym membership.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"18 1","pages":"1-1"},"PeriodicalIF":0.0,"publicationDate":"2008-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70063004","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examined how the patent system in the Philippines – as embodied by the Intellectual Property Code – affects the public’s access to affordable medicines. It discussed the issue of patent protection vs. public health in the context of the Philippine pharmaceutical industry. The study discovered that Filipino-owned pharmaceutical companies find it difficult to compete with multinational corporations, and that this factor has raised the prices of medicines in the Philippines. The study then proposed solutions to the problem, which include the promotion of off-patent drugs and the amendment of the Intellectual Property Code.
{"title":"The Patent System and the Quest for Affordable Medicines","authors":"Christopher E. Cruz","doi":"10.3860/BER.V18I1.698","DOIUrl":"https://doi.org/10.3860/BER.V18I1.698","url":null,"abstract":"This study examined how the patent system in the Philippines – as embodied by the Intellectual Property Code – affects the public’s access to affordable medicines. It discussed the issue of patent protection vs. public health in the context of the Philippine pharmaceutical industry. The study discovered that Filipino-owned pharmaceutical companies find it difficult to compete with multinational corporations, and that this factor has raised the prices of medicines in the Philippines. The study then proposed solutions to the problem, which include the promotion of off-patent drugs and the amendment of the Intellectual Property Code.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"18 1","pages":"1-1"},"PeriodicalIF":0.0,"publicationDate":"2008-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70062623","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study reviewed the subject of the urban allocation of land, and mainly drew from two major works: Vernon (1960) and Vreeker, de Groot, and Verhoef (2007). The two major works were analyzed along with other relevant issues such as urban multifunctional land use, clustering of firms, and empirical implications. Recommendations regarding the urban allocation of land were then presented.
{"title":"Planning or Warfare: On Urban Allocation of Land","authors":"S. A. Samad","doi":"10.3860/BER.V18I1.699","DOIUrl":"https://doi.org/10.3860/BER.V18I1.699","url":null,"abstract":"This study reviewed the subject of the urban allocation of land, and mainly drew from two major works: Vernon (1960) and Vreeker, de Groot, and Verhoef (2007). The two major works were analyzed along with other relevant issues such as urban multifunctional land use, clustering of firms, and empirical implications. Recommendations regarding the urban allocation of land were then presented.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"18 1","pages":"1-1"},"PeriodicalIF":0.0,"publicationDate":"2008-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70062768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the information age, having a presence on the World Wide Web is critical for firms to establish and maintain competitive advantage. This study evaluated the Web presence of the top multinational manufacturing corporations in the Philippines. A sample of 70 Web sites of companies in BusinessWorld ’s list of the Top 1000 Corporations in the Philippines for 2006 was subjected to a framework of ten critical factors; and comparisons were made against existing benchmarks. Thereafter, the functionality of the Web sites of the three top-ranked companies was analyzed using a two-dimensional grid for Web site evaluation. Results indicate that there is a need for improvement in the design and quality of the Web sites of manufacturing firms in the Philippines.
{"title":"Benchmarking the Home Pages of the Top Multinational Manufacturing Corporations in the Philippines","authors":"Jeden O. Tolentino","doi":"10.3860/BER.V18I1.697","DOIUrl":"https://doi.org/10.3860/BER.V18I1.697","url":null,"abstract":"In the information age, having a presence on the World Wide Web is critical for firms to establish and maintain competitive advantage. This study evaluated the Web presence of the top multinational manufacturing corporations in the Philippines. A sample of 70 Web sites of companies in BusinessWorld ’s list of the Top 1000 Corporations in the Philippines for 2006 was subjected to a framework of ten critical factors; and comparisons were made against existing benchmarks. Thereafter, the functionality of the Web sites of the three top-ranked companies was analyzed using a two-dimensional grid for Web site evaluation. Results indicate that there is a need for improvement in the design and quality of the Web sites of manufacturing firms in the Philippines.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"18 1","pages":"1-1"},"PeriodicalIF":0.0,"publicationDate":"2008-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70062606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Arnel Uy, E. F. Murphy, R. Greenwood, J. Ruiz-Gutiérrez, T. Manyak, B. Mujtaba
Generational similarities and differences among working adults in the United States, United Kingdom, Iceland, Japan, Korea, the Philippines, and Colombia were investigated using the Rokeach Value Survey (RVS). Hypotheses were supported for cross-cultural generational differences for 23 of 36 values; there were also generational similarities. Sixteen values were ranked similarly for the 40+ year-old generation; thirteen values were ranked similarly for the 18 to 29 year-old generation; and 13 values were ranked similarly for the 30 to 39 year olds. This study is one of the first to identify values that are similar across cross-cultural generations in Western, Eastern, South American, and European cultures. Implications of these results to managers, businessmen, marketers and entrepreneurs were also explained.
{"title":"A Preliminary Exploration of Generational Similarities and Differences in Values between the United States, United Kingdom, Iceland, Japan, Korea, Colombia and the Philippines","authors":"Arnel Uy, E. F. Murphy, R. Greenwood, J. Ruiz-Gutiérrez, T. Manyak, B. Mujtaba","doi":"10.3860/BER.V18I1.696","DOIUrl":"https://doi.org/10.3860/BER.V18I1.696","url":null,"abstract":"Generational similarities and differences among working adults in the United States, United Kingdom, Iceland, Japan, Korea, the Philippines, and Colombia were investigated using the Rokeach Value Survey (RVS). Hypotheses were supported for cross-cultural generational differences for 23 of 36 values; there were also generational similarities. Sixteen values were ranked similarly for the 40+ year-old generation; thirteen values were ranked similarly for the 18 to 29 year-old generation; and 13 values were ranked similarly for the 30 to 39 year olds. This study is one of the first to identify values that are similar across cross-cultural generations in Western, Eastern, South American, and European cultures. Implications of these results to managers, businessmen, marketers and entrepreneurs were also explained.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"18 1","pages":"1-1"},"PeriodicalIF":0.0,"publicationDate":"2008-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70062551","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ambidextrous organizations provide a practical model for forward-looking executives seeking to pioneer disruptive innovations while pursuing incremental gains. The relationships described in this study are based on the organizational-context literature, in particular Ghoshal and Bartlett's (1994) framework for organizational effectiveness, suggesting that contextual ambidexterity emerges when owner-managers in a business unit develop a supportive organization context. This perspective suggests that superior business-unit performance is not achieved primarily though charismatic leadership nor through some formal organizational structure, nor strong company culture; but rather through building a rational set of systems and processes that collectively define a context that allows the transcending capabilities of alignment and adaptability to flourish simultaneously, thereby sustaining business unit performance.
{"title":"A Framework for Analysis of Ambidexterity and Performance in Small-to-Medium-Sized Firms","authors":"Edgardo N. Bolinao","doi":"10.3860/BER.V17I1.39","DOIUrl":"https://doi.org/10.3860/BER.V17I1.39","url":null,"abstract":"Ambidextrous organizations provide a practical model for forward-looking executives seeking to pioneer disruptive innovations while pursuing incremental gains. The relationships described in this study are based on the organizational-context literature, in particular Ghoshal and Bartlett's (1994) framework for organizational effectiveness, suggesting that contextual ambidexterity emerges when owner-managers in a business unit develop a supportive organization context. This perspective suggests that superior business-unit performance is not achieved primarily though charismatic leadership nor through some formal organizational structure, nor strong company culture; but rather through building a rational set of systems and processes that collectively define a context that allows the transcending capabilities of alignment and adaptability to flourish simultaneously, thereby sustaining business unit performance.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"17 1","pages":"1-1"},"PeriodicalIF":0.0,"publicationDate":"2008-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70062947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
By taking attribute-based measures of service quality, this study establishes clear linkages between customer satisfaction (students) and quality (perception of their experience in the practicum program of the university). The results of this study clearly indicate that student satisfaction is more directly related to functional quality or process of service delivery. The delivery of service through implementation of clear policies and procedures contributed significantly to student satisfaction. The study recommends appropriate internal measures of efficiency and employee compensation as a means to ensure quality and customer satisfaction, and, as a whole, recommends a service marketing system for a high-contact type of service firm such as universities.
{"title":"Customer Satisfaction and Service Quality in a High-Contact Service Firm","authors":"Emilina R. Sarreal","doi":"10.3860/BER.V17I1.32","DOIUrl":"https://doi.org/10.3860/BER.V17I1.32","url":null,"abstract":"By taking attribute-based measures of service quality, this study establishes clear linkages between customer satisfaction (students) and quality (perception of their experience in the practicum program of the university). The results of this study clearly indicate that student satisfaction is more directly related to functional quality or process of service delivery. The delivery of service through implementation of clear policies and procedures contributed significantly to student satisfaction. The study recommends appropriate internal measures of efficiency and employee compensation as a means to ensure quality and customer satisfaction, and, as a whole, recommends a service marketing system for a high-contact type of service firm such as universities.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2008-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70062640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The motivation for research in corporate bankruptcy prediction is clear: the early detection of financial distress and the use of corrective measures are preferable to filing for protection under the bankruptcy law. This study analyzes if the application of Altman’s Z-score model will send a danger signal to the company management and contribute to the improvement of Weyst Oyl Corporation’s financial status. A used oil treating company established in 1978, Weyst Oyl Corporation, which has consistently been operating profitably for 17 years since its formation, decided in 1996 to acquire machinery which would increase plant capacity. It did so without analyzing the environment and implications on cash flows and possible bankruptcy. This study includes an assessment of the company’s current financial health through the use of Altman’s Z-Score model. Some strategies are recommended to the company management to help improve its current financial status.
{"title":"Make Haste or Waste: A Case Study on Predicting Bankruptcy of Weyst Oyl Corporation Using Altman’s Z-Score Model","authors":"Joy Rabo","doi":"10.3860/BER.V17I1.38","DOIUrl":"https://doi.org/10.3860/BER.V17I1.38","url":null,"abstract":"The motivation for research in corporate bankruptcy prediction is clear: the early detection of financial distress and the use of corrective measures are preferable to filing for protection under the bankruptcy law. This study analyzes if the application of Altman’s Z-score model will send a danger signal to the company management and contribute to the improvement of Weyst Oyl Corporation’s financial status. A used oil treating company established in 1978, Weyst Oyl Corporation, which has consistently been operating profitably for 17 years since its formation, decided in 1996 to acquire machinery which would increase plant capacity. It did so without analyzing the environment and implications on cash flows and possible bankruptcy. This study includes an assessment of the company’s current financial health through the use of Altman’s Z-Score model. Some strategies are recommended to the company management to help improve its current financial status.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"17 1","pages":"1-1"},"PeriodicalIF":0.0,"publicationDate":"2008-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70062839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
As evidenced by new accounting standards, the advent of harmonization of accounting standards has caused a shift from historical basis accounting to fair value accounting. A bigger impact of this shift is manifested through revaluations and impairment. But recent events that concern complexities associated with the practical application of this standard have surfaced causing many companies to not full comply with its provisions. This study, therefore, attempts to investigate the compliance of ten selected companies belonging to the mining industry with provisions of PAS 36; and to determine existing impairment practices in the mining industry. Results reveal that selected companies belonging to the mining industry were not able to fully comply with the specific provisions of PAS 36. Implications for stakeholders are discussed and areas for future research are offered.
{"title":"Impairment Practices of Selected Publicly-Listed Companies in the Philippine Mining Industry","authors":"Florenz C. Tugas","doi":"10.3860/BER.V17I1.37","DOIUrl":"https://doi.org/10.3860/BER.V17I1.37","url":null,"abstract":"As evidenced by new accounting standards, the advent of harmonization of accounting standards has caused a shift from historical basis accounting to fair value accounting. A bigger impact of this shift is manifested through revaluations and impairment. But recent events that concern complexities associated with the practical application of this standard have surfaced causing many companies to not full comply with its provisions. This study, therefore, attempts to investigate the compliance of ten selected companies belonging to the mining industry with provisions of PAS 36; and to determine existing impairment practices in the mining industry. Results reveal that selected companies belonging to the mining industry were not able to fully comply with the specific provisions of PAS 36. Implications for stakeholders are discussed and areas for future research are offered.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"17 1","pages":"1-1"},"PeriodicalIF":0.0,"publicationDate":"2008-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70062821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine which between the two methods of accounting, accrual or cash method, is more applicable to SMEs in Metro Manila. Accordingly, this study aims to determine the factors that influence SMEs in Metro Manila to apply the chosen accounting method. Some implications of using accrual and cash accounting are specified. This includes implications on qualitative characteristics of financial information, on income statements and balance sheet, on SMEs’ liquidity and profitability positions, and implications of using cash/modified-cash basis converted to accrual basis at year-end. The results of the study provide insights on the applicability of the Exposure Draft, as to the bases of accounting. This study is also timely as the final standards are expected to be issued by the IASB in the second half of 2008.
{"title":"Application of Accrual and Cash Accounting: Implications for Small and Medium Enterprises in Metro Manila","authors":"Cynthia P. Cudia","doi":"10.3860/BER.V17I1.34","DOIUrl":"https://doi.org/10.3860/BER.V17I1.34","url":null,"abstract":"This study aims to determine which between the two methods of accounting, accrual or cash method, is more applicable to SMEs in Metro Manila. Accordingly, this study aims to determine the factors that influence SMEs in Metro Manila to apply the chosen accounting method. Some implications of using accrual and cash accounting are specified. This includes implications on qualitative characteristics of financial information, on income statements and balance sheet, on SMEs’ liquidity and profitability positions, and implications of using cash/modified-cash basis converted to accrual basis at year-end. The results of the study provide insights on the applicability of the Exposure Draft, as to the bases of accounting. This study is also timely as the final standards are expected to be issued by the IASB in the second half of 2008.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"17 1","pages":"1-1"},"PeriodicalIF":0.0,"publicationDate":"2008-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70062658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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