http://ijaems.com/ Open Access international Journal to publish research paper en-us May This study sought to evaluate the financial acumen of Department of Education graduates who did not major in accounting. Second, how it impacts their ability to perform at work. The relationship between financial competence and performance rating was described and examined in this study using a descriptive correlation research design. The study's findings indicate that most respondents were females in the age range of 31 to 40, college graduates, and mostly administrative officers with two to three years of experience. They received a score of 39% for knowledge, 53% for skills, 74% for attitude, and 72% for behavior. The average score is 60%, indicating that their level of financial competence is average. The findings indicate a strong positive correlation between financial competence and performance rating, with a correlation coefficient of 0.724. This implies that a person's performance will increase in direct proportion to his level of financial competence. It is necessary to take into account their mediocre level of skill and limited knowledge. Programs for financial education may assist employees in achieving and maintaining a high level of financial competence at work, which will lead to good performance. http://ijaems.com/detail/financial-competence-of-non-accounting-graduates-in-the-department-of-education-in-cabanatuan-city/ Sheena H. Banting, Mary Rose M. Bayacsan, Hannah Joma M. Bencalo, Julianne Marie V. Cunanan, Maria Alexa J. Roca, Alma Pia G. Reyes http://ijaems.com/upload_images/issue_files/1IJAEMS-10520233-Financial.pdf It has been stated repeatedly that delays in government spending in the past have been caused, in part, by problems with procurement. The PHilMech Budget has been citing procurement as an excuse for underspending for many years. The cumulative disbursement outcome for 2019 was lower than the programmed spending for the year by approximately Php 48 million, or about 23% of utilization in the Regular fund, and by approximately 9 million, or about 9% in the Rice Competitiveness Enhancement Fund. Although not all of the savings result from underspending (i.e., about 21% of the amount is attributable to a combination of greater interest payment savings and net lending, which reflects prudent debt management by the government), the majority is reflected as a decline in agency performance in disbursements and budget utilization. The problem of procurement management delays in PHilMech has been enormous. Its effects were so profound that it frequently slows down the execution of strategic planning. This essay examines the management and procurement law flaws that contributed to the delays in the PHilMech projects' implementation. The analysis's findings showed that poor management, ineffective planning and scheduling, and cash flow and financial difficulties faced by management were the major issues that contributed to delays. Several actions are suggested. http://ijaems.com/detail/the-government-procurement-law-ra-9184-and-its-irr-flaws-on-the-compliance-based-on-the-observations-in-the-procurement-bidding-process-by-the-employees-of-the-philippine-center-for-postharvest-and-mechanization-development-philmech/ Irene E. Castañeda, Ma. Corina C. Cuntapay, Lorene Rachelle B. De Guzman, Anna Margarita G. de Vera, Avee Rose L. Toledo, Clarizza L. De Leon http://ijaems.com/upload_images/issue_files/2IJAEMS-10520234-TheGovernment.pdf Due to the high utility costs in Cabanatuan City, the solar panel system is rapidly approaching. People in the middle and lower income classes of the country particularly feel the effects of inflation. In order to address the ongoing rise in oil prices and pollution, the government has made the development of renewable energy one of its top priorities. In order to help consumers reduce their utility costs, save money, and produce greener energy, a study on the installation of a solar panel system at home was carried out. The researchers gathered some data from consumers to be utilized as the basis for the contractors' computations, where the adoption of a 3kw on-grid solar panel system was recommended to those respondents with power bills under ₱2,400. The project costs approximately ₱150,000 in total, including installation and permits, and can save approximately ₱2,300 monthly. This investment has a 5.4-year payback period and a total savings of ₱402,000 over a 20-year period. The consumption analysis revealed a sensitive effect on savings and investment payback periods. The study proved that the project's long-term savings can be more than double the initial investment. A SWOT analysis was also performed to highlight the advantages and disadvantages of having an on-grid solar panel, as well as the benefits of clean energy and gas reduction in our environment that future generations could benefit from. The project's cost-benefit is a win-win investment for everyone who wants to save money while also enjoying cleaner air in the long run. http://ijaems.com/detail/cost-and-benefit-analysis-of-solar-panels-at-home/ Liberty R. Constantino, Annilen G. Decio, Lorie Ann L. dela Cruz, Avee Rose L. Toledo, Noel B. Agustin http://ijaems.com/upload_images/issue_files/3IJAEMS-10520235-Costand.pdf Financial management practices plays a vital role in the whole restaurant operations and services. Financial manager of a restaurant should take financial management seriously and need to be focused on the best approaches towards planning, monitoring, allocating, and budgeting monetary resources based on the availability of funds to provide high quality services standards. Restaurant business needs to have a good financial managers that could really focus and understand food service industry leading to media brand. The findings meant that restaurant employees in Cabanatuan City had high level of financial management practices especially in management of working capital and investment appraisal techniques. Highest educational attainment (r= 1.135) and major field of specialization (r=.173) had found a positive correlation with the level of financial management practiced. Other variables like age, gender, marital status, and training and seminars had no relationships with the financial management practices. The most challenging part of financial manager is the operating expenses and restaurant operations and services as a whole. These challenges are the menu, customer service experiences, uniqueness from other restaurant, marketing strategies operational challenges, inventory and hiring and training staffs. It is recommended to plan programs for the improvement and enhancement of restaurant employees performance and financial management towards restaurant operations. http://ijaems.com/detail/financial-management-practices-of-restaurant-employees-in-cabanatuan-city/ Hernan V. Portana, John Paolo S. Nagaño, Alma Pia G. Reyes http://ijaems.com/upload_images/issue_files/4IJAEMS-10520231-Financial.pdf The ability to modeling fuel consumption forecast is important to improve fuel quantity suitable for users (individuals, businesses, etc.) to prevent fuel shortages. Kerosene, super fuel and gas oil consumptions forecasting models for Antananarivo region were developed. Model is based on Artificial Neural Network (ANN) learning which used advanced machine learning techniques using backpropagation algorithm. Successful time series and trend patterns given by the three ANN prediction models were presented. To predict 18 months fuel consumption in Antananarivo, ANN models’ accuracy reaches more than 95% accuracy. http://ijaems.com/detail/artificial-neuron-network-based-prediction-of-fuel-consumption-in-antananarivo/ Jean Marc Fabien Sitraka Randrianirina, Bernard Andriamparany Andriamahitasoa, Liva Graffin Rakotoarimanana, Eulalie Odilette Rafanjanirina, Minoson Rakotomalala, Zely Arivelo Randriamanantany http://ijaems.com/upload_images/issue_files/5IJAEMS-10520238-Artificial.pdf Line losses reduction greatly affects the performance of the electric distribution network. This paper aims to identify the influencing factors causing power losses in that network. Newton-Raphson method is used for the loss assessment and the Sensitivity analysis by approach One-Factor-At-A-Time (OAT) for the influencing factors identification. Simulation with the meshed IEEE-30 bus test system is carried out under MATLAB environment. Among the 14 parameters investigated of each line, the result shows that the consumed reactive powers by loads, the bus voltages and the linear parameters are the most influencing on the power losses in several lines. Thus, in order to optimize these losses, the solution consists of the reactive power compensation by using capacitor banks; then the placement of appropriate components in the network according to the corresponding loads; and finally, the injection of other energy sources into the bus which recorded high level losses by using the hybrid system for instance. http://ijaems.com/detail/influencing-factors-on-power-losses-in-electric-distribution-network/ Vonjitina Fabien Randriambololona, Liva Graffin Rakotoarimanana, Eulalie Odilette Rafanjanirina, Minoson Rakotomalala, Zely Arivelo Randriamanantany http://ijaems.com/upload_images/issue_files/6IJAEMS-10520239-Influencing.pdf This paper develops how to manage and to save electric energy produced by hybrid sources. Research focuses on the detailed hybrid system component modeling. HOMER software is used for study feasibility and RETScreen software for results validation. Smart platform automatically chooses energy sources to be used by a home electric system in prioritizing renewable energy. Multi-sources system includes photovoltaic, wind turbine and generator. Switching and control between thermal and renewable energy sources are ensured by a microcontroller. Based on electric energy need, modeling can manage various energy sources by running each source independently showing its best performance. Therefore, this research allows the chosen villages to get out of blackout stress thanks to smart platform which is able to provide high availability of electricity from a hybrid system combined with battery storage. http://ijaems.com/detail/hybrid-electric-with-a-smart-platform-source-modeling/ Zoe Tigana Mandimby Junior, Liva Graffin Rakotoarimanana, Eulalie Odilette Rafanjanirina, Minoson Rakotomalala, Zely Arivelo Randriamanantany http://ijaems.com/upload_images/issue_files/7IJAEMS-105202310-HybridElectric.pdf This paper explores the integration of content and language learning in the context of teaching Chinese culture to English majors. Drawing on literature from Content and Language Integrated Learning (CLIL), the paper proposes three key considerations for effective integration: identifying and justifying integration methods, addressing mismatches between language proficiency and cognitive ability, and adopting an inquiry-based approach to teaching and learning. The paper argues that successful integration depends on a symbiotic relationship between content, cognition, communication, and language, as well as the development of intercultural awareness. The paper concludes that while integration is a complex process that requires strategic planning and reflective evaluation, it can enhance the effectiveness of language learning and content acquisition, providing learners with a meaningful context for language and culture learning. http://ijaems.com/detail/teaching-chinese-culture-in-english-a-clil-approach/ Huang Saisai http://ijaems.com/upload_images/issue_files/8IJAEMS-10520236-Teaching.pdf The influence of Corona Virus (COVID-19) pandemic is significant in international higher education, especially student mobility. Due to the travel restrictions and campus closure, many students changed or cancelled their plan of studying abroad. Thus this study was therefore conducted primarily to determine the opportunities and challenges of the international mobility of students during the Covid-19 pandemic to draw prospects and recommendations to further enhance the progress of this educational endeavour and as well as, sustainable collaborations in Southeast Asia. The study used descriptive method because the study was associated with large sample sizes, respondents asked the same questions, and concentrating to quantity responses, which ensures that the entire data collection can be analyzed fairly. 35 respondents from institutions in the SEAMEO Network participating in the SEA-TVET Consortium within Southeast Asia were surveyed in this paper, and a questionnaire was used as the main data-gathering instrument for the study. Descriptive method of research and statistical tools were considered. The finding showed that the institution’s program for international student mobility was affected by the COVID-19 worldwide pandemic and greater part of the respondents encounter Travel and Government restrictions since the COVID-19 pandemic had disrupted most facets of lives including education. This had resulted in many schools and institutions of higher learning (IHE) being forced to cancel physical classes, and controlled international travel, with many nations keeping their borders closed to non-residents. Nevertheless, International Student Mobility in South East Asia was complemented using technological advancement for students such as online language or internet education and webinars in this pandemic. The researchers concluded based on the findings that the challenges and opportunities were both adapted by the institutions for International Student Mobility during pandemic in South East Asia. http://ijaems.com/detail/international-student-mobility-and-covid-19-pandemic-challenges-and-opportunities-in-southeast-asia/ Alma Pia G. Reyes, Anna Margarita T. De Leon http://ijaems.com/upload_images/issue_files/9IJAEMS-105202313-International.pdf Philippine Airlines, which was established in 1941, is historically famous as the flag carrier of the Philippines and is the oldest airline in Asia. Great customer experience is associated with great significance in this industry. Which is why customer is the most important factor in the industry given by the fact that the success of an airline depends on the perception of the customers. The purpose of this study is to investigate the passengers’ perception of Philippine Airlines from their personal experience towards the service quality they are providing. Descriptive research method is used in gathering the needed information for this stud and a total of 100 respondents particularly passengers of Philippine airlines. The results reveal that females, aged under 20 years old, single and earned 50 thousand and above per month are travel more than males do, although by nature, men have always been more adventurous than women. They have the power to do anything and that includes travelling, if they wish. In fact, that majority of them get to fly every once in a while, they still receive the air services they deserve. This result discloses that most of the respondents purchase their tickets below 20 thousand not only because most of our respondents fly in economy class but also because they have confidence that the airline will provide them good service quality despite their seat class. Majority of the respondents are satisfied and greatly assisted by the personnel in terms of their custom service in both departure and arrival area under the ground services. They were very satisfied with the responsiveness of the cabin crews and overall performance in terms of their inflight services. http://ijaems.com/detail/passengers-perspective-of-philippine-airlines-within-nueva-ecija/ Anna Margarita T. De Leon, Centrum U. Cantal http://ijaems.com/upload_images/issue_files/10IJAEMS-10520232-Passengers.pdf Agriculture is one of the top sources of livelihood of the residents of Calaanan Bongabon, Nueva Ecija, and since the area which is surrounded with great scenery, agritourism is slowly being introduced. With the potentials that agritourism has for the area and for the farmers, the researchers came to assess the awareness and perceptions of the farmers in agritourism participation in Calaanan, Bongabon, Nueva Ecija. The proponents derived the responses from twenty participants using quantitative research design. The result showed that there was high level of awareness to participate in agritourism specifically in awareness on the opportunity to develop connections to urban dwellers to rural culture and lifestyles. The farmers perceived agritourism as possible help to farmers to increase their standard of living. Moderate level of willingness to participate in agritourism was noted, this is due to challenges in lack of capital, the technical know-how on managing agritourism business, and unidentified target customers and others. This study has recommendations to address the challenges which may also be a basis of marketing development plan. http://ijaems.com/detail/farmers-awareness-and-perceptions-in-agritourism-participation-in-calaanan-bongabon-nueva-ecija-a-basis-of-marketing-development-plan/ Noel B. Agustin, Janice S. Cucio http://ijaems.com/upload_images/issue_files/11IJAEMS-105202312-Farmers.pdf The comparative analysis provides valuable insights into the capabilities and limitations of different simulation tools, helping to improve the accuracy and efficiency of load flow studies, ultimately contributing to the reliable and secure operation of modern power systems. In this paper load flow analysis of IEEE 9 bus system is performed on three different software tools i.e. Power world simulator (PWS), MATLAB, MATPOWER. The results of load flow analysis of all three tools are compared. The economic load dispatch problem is also resolved in PWS and MATPOWER software. The results are promising and efficient when compared with latest ones. http://ijaems.com/detail/comparison-of-different-simulation-tools-for-load-flow-analysis-in-power-systems/ Sarfaraz Nawaz, Ekta Bhardwaj, Divyansh Raj Sharma, Divyanshu Parmar http://ijaems.com/upload_images/issue_files/12IJAEMS-105202319-Comparison.pdf Using value-added intellectual coefficient (VAIC) methodology, the present study was carried out in order to investigate intellectual capital (IC) performance of private banks located in Erbil and examine the influence of IC on the financial performance of those banks. In so doing, IC components affecting the traditional indices of bank success were specified. The study focused on 1 private bank operating in Erbil in 2017, and the results indicated that they had a low IC performance which was figured out to be positively associated with bank financial performance indicators. Nevertheless, the relationships between the components and financial performance indicators changed as a result of breaking value-added intellectual coefficient into its components. http://ijaems.com/detail/the-intellectual-capital-and-their-influence-on-the-financial-performance-of-private-banks-in-the-province-of-kurdistan/ Dr. Emad Aziz Mohammad http://ijaems.com/upload_images/issue_files/14IJAEMS-105202314-TheIntellectual.pdf