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CERTIFICATION
Evaluation Committee
APPROVAL
Approved by the Panel on Oral Defense on 23 September 2018 with a grade of
Prof. Marvin V. Lascano, CPA, MBA, CFC Prof. Ryan C. Roque, CPA, MBA
Member Member
ACKNOWLEDGEMENT
Immeasurable appreciation and deepest gratitude for the help and support are
extended to the following persons who in one way or another have contributed in
making this study possible.
To our beloved dean, Lilian DLM. Litonjua, CPA, MBA, for her undying love and
support to our department.
To our adviser, Prof. Gerwin M. Ortega, CPA, MBA who guided us and shared
his knowledge for us to be able to finish this study. He is the person who did not give
up on us no matter how hard our heads are. He is the one who encouraged us to study
hard and explore many things for us to gain knowledge.
To our panelists, Prof. Marvin V. Lascano, CPA, MBA, CFC, and Prof. Ryan C.
Roque, CPA, MBA who challenged us to give our very best during the final defense.
To the family and friends, especially the parents of the researchers, for their
untiring accommodation, moral and financial support, and notable encouragements;
And most of all, the proponents would like to extent their deepest appreciation
to God Almighty who graciously provided patience, strength, and knowledge to
accomplishing the related tasks. Without Him, this study could have not been possible.
To Him be the highest honor and praise. We thank you.
The Researchers
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES iv
CERTIFICATION OF ORIGINALITY
This is to certify that the research work presented in the thesis writing,
University of the Philippines embodies the result of original and scholarly work carried
out by the undersigned. The dissertation does not contain words or basis for the award
of a degree from any higher education institution, except where proper referencing
Emmanuel C. Sida
Researcher
23 September 2018