Linker:The Journal of Business, Tourism, Public and Legal Management

COMPARATIVE STUDY OF THE TWO VARIETIES OF MUNGBEAN) IN MAKING TAHO (PUDDING)

Jonabel T. Collado, Regine Manzanillo — Tue, 26 Oct 2021 00:00:00 +0000

Due to the adaptability of the crop to various cropping environment, crop diversification particularly in rice and cornbased areas has therefore been encouraged and practiced through adoption of mungbean (Vigna radiata L. Wilzeck)
more popularly known as munggo and mung in other countries as a rotating crop and intercrop. What made the crop
very fitted for diversification is due to its nitrogen-fixing ability, short maturity and drought tolerance which help
farmers maximize utilization of their land, improve soil fertility and optimize farm productivity (CVARRD, 2009).
The researchers employed Randomized Complete Block Design (RCBD) with four (4) treatments to determine which
of the two varieties of Munggo; PSBMg2 (VC3876) or locally known as “kusapo” and NSIC Mg12 or locally known
as “Siling” is more acceptable in making Taho. The result showed that the appearance of the four preparations of
mungbean Taho (Treatments 1, 2, 3, and 4) were “liked moderately” with means ranging from 6.54 to 7.36. A
comparison of means showed that among the treatment groups, T1 is statistically more acceptable than T2 and T3.
The acceptability of T2 in terms of Appearance is significantly higher than T3 and T4. In like manner, T3 is
significantly better in appearance. The cost and analysis revealed that T1 can give 80.18% Return on Investment
compared to T2 with 66.67% both used kusapo variety. On the other hand, T3 can give 86.91% Return on Investment
compared to T4 with 73.915% both used Siling variety of mungbean

The Internal Auditors on Occupational Fraud: An Integrative Literature Review

Manuelito C. Macailao — Tue, 26 Oct 2021 00:00:00 +0000

This paper focused on giving qualitative overview of the purposively selected published literature and studies
concerning internal auditors and occupational fraud. The researcher followed the integrative literature review
approach and utilized online platforms. The researcher retrieved and purposively selected 67 literature and studies
which were deemed relevant to the topic on hand and will greatly support the foundation and discussion to
conceptualize and elaborate further studies on internal auditors and occupational fraud. Gathered literature and
studies were carefully reviewed, analyzed, organized thematically, and synthesized. Results were clustered into four
themes: (1) The Internal Audit Profession; (2) The Internal Audit Environment; (3) The Internal Auditor, Audit
Competencies, and Audit Activities, and; (4) Occupational Fraud. With the increasing number of occupational fraud
cases involving huge amount of losses to every business enterprise suggest internal auditors to adopt and implement
innovative professional services involving fraud prevention, detection, and mitigation. Through proper training,
experience, and constructive involvement of internal auditors on fraud investigation and assessment, as well
collaborative support from top management, legal officers, and other f

The Business Owners Satisfaction in Processing Business Permits in Echague, Isabela

Dr. Nicanor Baquiran, Dr. Ma Rita Reario, Ms. Jesica Managuelod — Tue, 26 Oct 2021 00:00:00 +0000

This study endeavored to assess base on business owners’ perspective the business permit and licensing processing the municipality of Echague. The respondents for this descriptive study were chosen based on the number of active business enterprises that were registered in 2021. Six barangays were chosen from a total of 64 in Echague, Isabela, and a total of 125 respondents were questioned. A survey questionnaire was utilized to gather the data which was adopted from the Business Permits and Licensing System (BPLS) 2017 Customer Experience Survey (Renewal of Mayor’s/Business Permit) of the National Competitiveness Council of the Philippines and the Department of Trade and Industry. The BPLO of the Municipality of Echague received a positive review from the business owners. This demonstrates the excellent caliber of service provided by BPLO of Echague for business applications in terms of services provided and client satisfaction.