http://ijaems.com/ Open Access international Journal to publish research paper en-us August The processing of massive amounts of data has become indispensable especially with the potential proliferation of big data. The volume of information available nowadays makes it difficult for the user to find relevant information in a vast collection of documents. As a result, the exploitation of vast document collections necessitates the implementation of automated technologies that enable appropriate and effective retrieval. In this paper, we will examine the state of the art of IR in XML documents. We will also discuss some works that have used graphs to represent documents in the context of IR. In the same vein, the relationships between the components of a graph are the center of our attention. http://ijaems.com/detail/comparative-study-on-graph-based-information-retrieval-the-case-of-xml-document/ Imane Belahyane, Mouad Mammass, Hasna Abioui, Assmaa Moutaoukkil, Ali Idarrou http://ijaems.com/upload_images/issue_files/1IJAEMS-107202111-Comparative.pdf This study gave details on the strategies used by Local Government Units (LGUs) to boost business tax collection during the COVID-19 pandemic. The study's findings also revealed the impact of the Pandemic on tax collection. The survey questionnaire was employed to gather data, and the descriptive method of study was applied. During the data collection period, the respondents were limited to the available personnel of the Cabanatuan City Treasurer's Office. The key statistical techniques employed in evaluating and interpreting the research data were descriptive statistics such as weighted mean and percentages. The results demonstrated that during the pandemic, tax collection was hampered by temporary or permanent business closures, and curtailed operations resulted in lower revenue for enterprises. The LGUs can deploy a digital facility for business tax assessment and payment, which promotes taxpayer compliance and aids the government in meeting its target collections during the pandemic while following minimal health protocols. Furthermore, retaining all essential information on taxpayers,using digital platforms, assists the LGUs in disseminating information about tax dues and extensions of payment deadlines. http://ijaems.com/detail/strategies-of-local-government-units-lgus-to-improve-business-tax-collections-during-the-covid-19-pandemic/ Joaila B. Dela Cruz, Eileen Joy S. Domingo, Nesle G. Dungca, Angelika Mariz F. Francisco, Marivic DC. Gonzales, Jocelyn B. Cruz http://ijaems.com/upload_images/issue_files/2IJAEMS-10820213-Strategies.pdf The effects of farm mechanization on the lives of rice farm laborers in Cabanatuan City, Nueva Ecija, were investigated in this descriptive study. Snowball sampling and a survey questionnaire with a consent form were used to collect data. Frequency count, percentages, and weighted mean were utilized to treat and analyze the data. The study's findings found that farm mechanization benefited farmer machine operators in earning more money through faster operations and that they are still regularly employed to work during cropping seasons. Despite this, the respondents see a considerable decrease in the number of rice field laborers. http://ijaems.com/detail/effects-of-farm-mechanization-on-the-lives-of-rice-farm-workers-of-cabanatuan-city-nueva-ecija/ Lester Lee R. Alvaro, Maria Kristina S. Angeles, Ericson C. Celis, Violy S. Dela Cruz, Jeremie Jean DL. Ebron, Ivy V. Espiritu, Ma. Germina Esquivel-Santos http://ijaems.com/upload_images/issue_files/3IJAEMS-10820214-Effectsof.pdf The goal of this study is to describe the state of business in Talugtug, Nueva Ecija, as well as the demographic profile of DTI program recipients. “NEGOSYO SERBISYO SA BARANGAY” is the name of their program. It also seeks to identify the challenges that beneficiaries face, as well as viable remedies or alternatives to those problems. Finally, the most critical goal is to determine the effectiveness of the DTI's specified program. In this research article, the descriptive approach was applied. Because of the importance of following safety protocols during a pandemic, the survey was performed online. According to the statistics acquired, the DTI's NSB program considerably aids MSMEs in Talugtug, Nueva Ecija in terms of sustainability and income generation. The DTI's efforts in providing services have been successful. Despite some predictions of closure, the beneficiaries manage to keep their jobs and their businesses going till the time of this study. Also, the DTI's Negosyo Serbisyosa Barangay Program is an excellent instrument for ensuring the long-term viability of its recipients' businesses. As a result, its efficacy must be maintained and enhanced. Lastly, the program enhances the long-term viability of MSMEs through business continuity training, increased productivity, and government subsidies [1]. http://ijaems.com/detail/condition-of-the-negosyo-serbisyosa-barangay-nsb-program-of-the-department-of-trade-and-industry-dti-in-talugtug-nueva-ecija-during-the-pandemic/ Lester Rabanal, Ariel M. Mariano, John Mark D. Tangonan, Shane M. Manzon, Dionne Elaine C. Languido, Richard V. Simangan http://ijaems.com/upload_images/issue_files/4IJAEMS-10820215-Condition.pdf