http://ijaems.com/ Open Access international Journal to publish research paper en-us June 2020 Community confidence in the accountant profession has now undergone significant changes as a result of some auditing failure cases. The performance of poor auditors in carrying out tasks can be affected by conditions where auditors are vulnerable to occupational stress. Working conditions that are less conducive can affect the performance of the auditor so as to influence the community's confidence in the auditor as an independent party in the auditing of financial statements. This research is a quantitative study with a descriptive approach. Method of collecting data using questionnaires shared directly on the internal auditor of the Inspectorate of South Sulawesi Province. The data used in the research is the primary data collected through questionnaire surveys. Data analysis uses multiple linear regression analyses and moderating regression analyses with interaction test approaches. The results showed that spiritual intelligence has a positive effect on the performance of Auditors, role stress negatively affects the performance of auditors, psychological well-being is able to moderate spiritual intelligence to the performance of Auditors, as well as psychological well-being unable to moderate the role of stress on the performance of Auditors in the Inspectorate of South Sulawesi Province. The implications of this research are expected to be the level of stress experienced by the auditor at the Inspectorate of South Sulawesi Province can be solved by implementing spiritual intelligence. The Spiritual intelligence owned by the auditor when it supports the psychological well-being, then the auditor will be able to control itself and encourage to improve the quality of its performance. http://ijaems.com/detail/influence-of-spiritual-intelligence-and-role-stress-on-performance-auditors-with-psychological-well-being-as-a-moderate-study-at-the-inspectorate-of-south-sulawesi-province/ Memen Suwandi, Sumarlin, Lince Bulutoding, Suhartono, Andi Mappanyukki http://ijaems.com/upload_images/issue_files/1IJAEMS-10520205-Influenceof.pdf Text data compression is a process of reducing text size by encrypting it. In our daily lives, we sometimes come to the point where the physical limitations of a text or data sent to work with it need to be addressed more quickly. Ways to create text compression should be adaptive and challenging. Compressing text data without losing the original context is important because it significantly reduces storage and communication costs. In this study, the focus is on different techniques of encoding text files and comparing them in data processing. Some efficient memory encryption programs are analyzed and executed in this work. These include: Shannon Fano coding, Hoffman coding, Hoffman comparative coding, LZW coding and Run-length coding. These analyzes show how these coding techniques work, how much compression for these coding techniques. Writing, the amount of memory required for each technique, a comparison between these techniques is possible to find out which technique is better in which conditions. Experiments have shown that Hoffman's comparative coding shows a higher compression ratio. In addition, the improved RLE encoding suggests a higher performance than the typical example in compressing data in text. http://ijaems.com/detail/comparison-of-compression-algorithms-in-text-data-for-data-mining/ Roya Mahmoudi, Mansoureh Zare http://ijaems.com/upload_images/issue_files/2IJAEMS-10520204-Comparisonof.pdf The study was conducted to determine the awareness of the MSMEs in District IV of Nueva Ecija on the three important laws that provides programs that will benefit them. Particularly, these are the Magna Carta for MSMEs (RA 9501), Barangay Micro Business Enterprises (BMBEs), and the Go Negosyo Act (RA 10644). Descriptive research method was used in the study with 340 enterprises as respondents in District IV of Nueva Ecija. The main instrument of the study was survey questionnaire composed of closed ended questions. Based on the result of the study, majority of the respondents were female, married and college graduates. Moreover, they are belong to micro enterprises based on the classification under RA 9501 and majority are belong to service industry.The study also reveals that MSMEs are already aware on the many important provisions under the three laws. They are already aware that there are Negosyo Centers in many municipalities in the province and gives services such as business name registration. However, they are not aware on the other services of the centers such as trainings and technical assistance. The DTI has been effective in information dissemination of the existence of the negosyo centers, though additional efforts shall be given to inform the target clientele on the services they offer. The MSMEs also recognized the importance of business registration on the qualification to benefit from the programs of the government especially those under the three laws. Based on the findings of the study, the researchers want to recommend the following to future researchers, Local Government Unit, Policy makers, universities, and enterprises. Other researchers can use this study as a main reference for future research than can be conducted in other municipalities or districts of Nueva Ecija.This is to identify if the result of this study will be the same in other places.They can explore their municipalities to seek for assistance given by the three important legislations such as the Negosyo Centers created under the Go Negosyo Act. These facilities will help them in the operation including the marketing, production, and even in the financial assistance.The LGU and Policy makers should improve the information dissemination of the Magna Carta for MSMEs, BMBEs Act, and the Go Negosyo Act. Since the result of the study is that there are still enterprises that are not aware on the programs of the three legislations. Seminars and trainings can be conducted to increase the awareness of the MSMEs.Private and state universities should also improve the awareness of the students on the programs given by the Magna Carta for MSMEs, BMBEs Act, and Go Negosyo act so that in the future when they established their own enterprises they can take advantage the availability of the programs given by the three legislations. http://ijaems.com/detail/awareness-of-micro-small-and-medium-enterprises-on-the-salient-features-of-magna-carta-for-msmes-barangay-micro-business-enterprises-act-and-go-negosyo-act-in-the-philippines/ Dr. Marivic N. Villegas, Jorivel N. Villegas, Kristine Joy P. Balite, Andrea C. Ramos http://ijaems.com/upload_images/issue_files/3IJAEMS-10620201-Awarenessof.pdf It is vital to understand servitization from the perspective of cooperation among actors working to co-create value for a service. Thus, this study uses service-dominant to characterize an integrated theory of servitization, especially by including the co-creation mechanism–resource investment relationship in the servitization process. This study incorporates the theories of servitization and service-dominant logic to propose a theoretical model of servitization. A conceptual model was developed wherein servitization comprises three components: actors, mechanisms, and resources. These components are used to build a theoretical model that is divided into phases of implementation. The model uses mechanisms of interaction between actors and their respective resources as crucial components in the efficient implementation of servitization. This study is the first to consider servitization as three components and establish a model. The model affirms that the mechanisms and resources–present in all phases of implementation—are important to the implementation of servitization. http://ijaems.com/detail/mechanisms-for-co-creation-and-resources-investment-in-the-servitization-process/ Regina da Silva de Camargo Barros http://ijaems.com/upload_images/issue_files/4IJAEMS-10620203-Mechanismsfor.pdf A brain tumor is a collection of anomalous cells that grow in or around the brain. Brain tumors affect the humans badly, it can disrupt proper brain function and be life-threatening. In this project, we have proposed a system to detect, segment, and classify the tumors present in the brain. Once the brain tumor is identified at the very beginning, proper treatments can be done and it may be cured. http://ijaems.com/detail/3d-segmentation-of-brain-tumor-imaging/ M. Sumithra, P. Madhumitha, S. Madhumitha, D. Malini, B. Poorni Vinayaa http://ijaems.com/upload_images/issue_files/5IJAEMS-10620205-3DSegmentation.pdf In recent years, the modeling of human behaviors and patterns of activity for recognition or detection of special events has attracted considerable research interest. Various methods abounding to build intelligent vision systems aimed at understanding the scene and making correct semantic inferences from the observed dynamics of moving targets. Many systems include detection, storage of video information, and human-computer interfaces. Here we present not only an update that expands previous similar surveys but also a emphasis on contextual abnormal detection of human activity , especially in video surveillance applications. The main purpose of this survey is to identify existing methods extensively, and to characterize the literature in a manner that brings to attention key challenges. http://ijaems.com/detail/secure-iot-systems-monitor-framework-using-probabilistic-image-encryption/ P.G. Narmadha, K. Pooja, Mrs. K .Muthulakshmi http://ijaems.com/upload_images/issue_files/6IJAEMS-10620208-SecureIoT.pdf The purpose of this study is to find out how the communication style applied to the camba village head office is to improve public services, considering that the kelurahan office is one of the closest service offices to the community and is needed by the community. The research method used in this research is descriptive qualitative. The communication style of the leadership at the Camba Berua Urban Village Office uses a familial and flexible communication style that is more directed to the Equalitarian Style, and flexible style. http://ijaems.com/detail/leadership-communication-style-in-improving-public-service-performance-a-case-study-of-the-village-office-of-camba-berua/ Suhartono http://ijaems.com/upload_images/issue_files/7IJAEMS-10620207-Leadership.pdf This article estimated the effect of Rice Liberalization Law on rice production, farmers' wages, and government budgets in Nueva Ecija, Philippines. The quantitative research design was utilized in this study using the time series data. The results found out that the government budget has a significant role and a positive effect on Philippine rice productions. Finding also suggests that low rice production affects farmers’ wages and income, tantamount to a high price of rice due to the demand and leads to high rice importation. Therefore,it is necessary to increase rice production at a lower cost that will give a positive effect on farmers ' wages and rice market prices. This could result in enticing the younger generation or unemployed citizens to be engaged in farming that will eventually result in to increase in rice production. http://ijaems.com/detail/effects-of-rice-liberalization-law-on-rice-production-farmers-wages-and-overnment-budgets/ John Patrick J. Calicdan , Clarissa J. Gavino, Harlene F. Estrada, Jerremy M. Cortez, Felipe E. Balaria http://ijaems.com/upload_images/issue_files/8IJAEMS-106202010-Effectsof.pdf