Developing a Business Ethics Curriculum for the Bachelor of Science in Accountancy （BSA） Students of De La Salle University （DLSU）-Manila

In a constantly changing environment, accountants must not only acquire technical accounting knowledge and skills, but also acquire integrity, objectivity and the skills that enable them to take a firm stand in difficult situations. The purpose of this study is to know how to effectively incorporate business ethics in the Bachelor of Science in Accountancy （BSA） curriculum at De La Salle University （DLSU）, Manila. Discussions in this paper focused on the responses of the students on what teaching strategies may prove to be effective when teaching business ethics subjects. Results of this study revealed that students ranked as the most effective the teaching strategy sub-group learning through ethical discussion and collaborative learning followed by the lecture method. Role playing and/or film viewing was ranked third. Inviting guest speaker for practitioner participation, case study method, personal value journals, and service learning were ranked fourth, fifth, sixth and seventh respectively. It is interesting to note that students ranked last/eighth the teaching strategy using the technology-enhanced learning or E-learning when teaching business ethics. This can give us an idea that even though the current generations of students are adept in using the computer and the Internet, they would still prefer actual classroom experiences in learning ethics courses.

An Efficient Stacked Ensemble Model for Heart Disease Detection and Classification

Cardiac disease is a chronic condition that impairs the heart’s functionality.It includes conditions such as coronary artery disease,heart failure,arrhythmias,and valvular heart disease.These conditions can lead to serious complications and even be life-threatening if not detected and managed in time.Researchers have utilized Machine Learning(ML)and Deep Learning(DL)to identify heart abnormalities swiftly and consistently.Various approaches have been applied to predict and treat heart disease utilizing ML and DL.This paper proposes a Machine and Deep Learning-based Stacked Model(MDLSM)to predict heart disease accurately.ML approaches such as eXtreme Gradient Boosting(XGB),Random Forest(RF),Naive Bayes(NB),Decision Tree(DT),and KNearest Neighbor(KNN),along with two DL models:Deep Neural Network(DNN)and Fine Tuned Deep Neural Network(FT-DNN)are used to detect heart disease.These models rely on electronic medical data that increases the likelihood of correctly identifying and diagnosing heart disease.Well-known evaluation measures(i.e.,accuracy,precision,recall,F1-score,confusion matrix,and area under the Receiver Operating Characteristic(ROC)curve)are employed to check the efficacy of the proposed approach.Results reveal that the MDLSM achieves 94.14%prediction accuracy,which is 8.30%better than the results from the baseline experiments recommending our proposed approach for identifying and diagnosing heart disease.

Perspectives on enhancing vaccination coverage and confidence in the Philippines

Vaccination plays a vital role in protecting against communicable infections like measles and their associated complications[1,2].While vaccination doesn't guarantee complete immunity,the authors also highlighted that vaccinated individuals tend to experience milder infections compared to those who are unvaccinated[1].Despite the availability of free vaccines for measles,polio,and pertussis through the national vaccination program[3],the Philippines faced outbreaks of measles and pertussis across its islands in 2024[4].The Bangsamoro Autonomous Region in Muslim Mindanao reported 500 measles cases,while pertussis outbreaks were recorded in various parts of Luzon and Visayas,prompting several cities to declare states of calamity[4,5].Additionally,despite successfully eradicating poliomyelitis in 2000,approximately 70 percent of provinces and cities remained at high risk of polio outbreaks[3,4].

Computational Fluid Dynamics Simulation of Indoor Air Quality and Thermal Stratification of an Underfloor Air Distribution System(UFAD)with Various Vent Layouts

The underfloor air distribution(UFAD)system has not been able to penetrate the residential and commercial air conditioning industry significantly until now.To date,the most notable applications are found in datacenters because of their more demanding thermal stratification and cooling requirements.In addition to highlighting the advantages of the UFAD system over the traditional overhead(OH)system,this study compares various ventilation layouts for a UFAD system.Four different UFAD ventilation layouts are compared and one OH layout.The results show that using multiple swirl-type diffusers creates a more uniform floor-to-knee temperature and less air recirculation than the rectangular grille-type diffusers.Placing the return vents on the sides of the room creates a cooler environment by isolating recirculating air to a smaller space.At the end of the study,a design guide matrix is presented to summarize how the supply and return vent layout affects air conditioning performance.

Glycosylated and non-glycosylated quantum dot-displayed peptides trafficked indiscriminately inside lung cancer cells but discriminately sorted in normal lung cells: An indispensable part in nanoparticle-based intracellular drug delivery

Difference in sub-cellular trafficking of glycosylated and naked peptides, between normal and lung cancer cells, was established. Normal lung tissue discriminately sorted glycosylated from non-glycosylated peptides by allowing golgi localization of the glycosylated peptides while restricting golgi entry of the naked peptides. This mechanism was surprisingly not observed in its cancer cell counterpart. Lung cancer cells tend to allow unrestricted localization of both glycosylated and naked peptides in the golgi apparatus. This newly discovered difference in sub-cellular trafficking between normal and lung cancer cells could potentially be used as an effective strategy in targeted intracellular delivery, especially targeting golgi-resident enzymes for possible treatment of diseases associated with glycans and glycoproteins, such as, congenital disease of glycosylation(CDG). This very important detail in intracellular trafficking inside normal and cancer cells is an indispensable part in nanoparticle-based intracellular drug delivery.

Diversity and Taxonomy of Basidiomycetous Fungi at the Northeastern Side of Quezon Protected Landscape,Southern Luzon,Philippines

The present study was conducted primarily,to determine the diversity of basidiomycetous fungi and their taxonomy,in the northeastern side of Quezon Protected Landscape,bordering the municipalities of Pagbilao,Padre Burgos and Atimonan in Quezon province,Southern Philippines.Ten quadrats measuring 10 m×15 m with an interval of 50 m were established from a transect line set up from the baseline to the peak of the landscape.Species of basidiomycetous fungi were pre-identified in the field.Substratum,form,texture,size,color and other noteworthy characteristics were recorded during the time of collection.Confirmation of identities was done using published textbooks,literature and consultation with mycology expert.A total of 863 individuals of basidiomycetous fungi were collected and identified belonging to 19 different families,31 genera and 53 species.Polyporaceae family has the highest number of species representing 30%of the total number of individuals documented.Most of the species belong to Hexagonia and Polyporus genera.The current research revealed that most of the substrates used by these fungal organisms are woody substrate,specifically rotten woods.The results of Shannon-Wiener diversity index showed that the area has a high basidiomycetous fungal diversity.There was also a high species richness of these fungal organisms,but there was a low dominance and the species were not evenly distributed in the area.As this area is open for hikers,it is recommended that a continuous monitoring of the macrofungi community be done for sustainability and conservation.

Seaweed Biodiversity and Temperature Fluctuations of Calatagan Bay,Verde Island Passage

Changes in seaweed biodiversity reflect ecological changes and management of coastal communities.Calatagan Bay is a tourism,agriculture and aquaculture hotspot fronting the Verde Island Passage,touted to be the global center of marine biodiversity.Detection of stressors through monitoring is the key in the proper management of the area.This study surveyed existing seaweed species of the coast,and contrasted it with reported species in the area together with fluctuations in sea surface temperatures for the past two decades,contrasted with the local knowledge and perspectives of local coast-dwellers.Seaweed along the coast were collected from a representative area of 50 km^2 with species identification based on morphology and pigment.Ten species that were previously unreported were found while fourteen previously reported species were no longer observed.Caulerpa,Kappaphycus and Sargassum,all with known market demands,were the dominant genera.Sea surface temperature data from local weather stations and the NOMADs database indicate significant warming events from June 1998 to present,with peak sea surface temperature at 31.9oC.Focused group discussions with local communities indicate increased incidences of ice-ice disease,and issues with the uncontrolled use of fertilizers of neighboring farms contaminating their coastal fronts.

Amphibians and Reptiles of Cebu,Philippines：The Poorly Understood Herpetofauna of an Island with Very Little Remaining Natural Habitat

Despite its proximity to other well studied islands, Cebu has received little attention from herpetologists, most likely because of early deforestation and the perception very little natural habitat remains for amphibians and reptiles. In this study, we present a preliminary assessment of island＇s herpetofauna, focusing our field work on Cebu＇s last remaining forest fragments and synthesizing all available historical museum distribution data. We surveyed amphibians and reptile populations using standardized methods to allow for comparisons between sites and assess sufficiency of sampling effort. Fieldwork resulted in a total of 27 species recorded from five study sites, complementing the 58 species previously known from the island. Together, our data and historical museum records increase the known number of Cebu＇s resident species to 13 amphibians（frogs） and 63 reptiles（lizards, snakes, turtle, crocodile）. We recorded the continued persistence Cebu＇s rare and endemic lizard（Brachymeles cebuensis） and secretive snakes such as Malayotyphlops hypogius, and Ramphotyhlops cumingii, which persist despite Cebu＇s long history of widespread and continuous habitat degradation. Most species encountered, including common and widespread taxa, appeared to persist at low population abundances. To facilitate the immediate recovery of the remaining forest fragments, and resident herpetofauna, conservation effort must be sustained. However, prior to any conservation interventions, ecological baselines must be established to inform the process of recovery.

Synsepalum dulcificum extracts exhibit cytotoxic activity on human colorectal cancer cells and upregulate c-fos and c-jun early apoptotic gene expression

Objective: To explore cytotoxicity of Synsepalum dulcificum(S. dulcificum) Daniell(Sapotaceae) on human colon cancer(HCT-116 and HT-29), human monocytic leukemia(THP-1) and normal(HDFn) cell lines, and its effect on the expression of early apoptotic genes, c-fos and c-jun. Methods: Leaf, stem and berry of S. dulcificum were separately extracted by using 2 solvents, 10% ethanol(EtOH) and 80% methanol(MeOH). PrestoB lue~? cell viability assay and q RT-PCR assay were conducted to examine the above objectives respectively. Results: Stem MeOH, stem EtOH, and berry EtOH extracts of S. dulcificum were cytotoxic to HCT-116 and HT-29 human colon cancer cells. For HCT-116, IC_(50) values of these 3 extracts were not significantly different(P>0.05) from that of the positive control bleomycin(IC_(50) of 33.57 μg/mL), while for HT-29, IC_(50) values of these 3 extracts were significantly lower(P<0.05) than that of bleomycin(IC_(50) of 25.24 μg/mL). None of the extracts were cytotoxic to the THP-1 monocytic leukemia cells and HDFn normal human dermal fibroblasts. For both HCT-116 and HT-29, these extracts significantly up-regulated(P<0.05) the expression of c-fos and c-jun compared to the untreated negative control. Conclusions: The results of this study suggest that cytotoxicity of stem MeOH, stem EtOH, and berry EtOH extracts of S. dulcificum on HCT-116 and HT-29 colon cancer cells is due to the induced apoptosis which is caused by the up-regulation of the expression of early apoptotic genes, c-fos and c-jun.

Hematological effects of Ipomoea batatas(camote) and Phyllanthus niruri(sampa-sampalukan) from Philippines in the ICR mice(Mus musculus)

Objective:To analyze the hematological effects of administering Ipomoea batatas(I.batatas)and Phyllanthus niruri(P.niruri) in the ICR mice.Methods:Powdered leaves of /.batatas and P.nintri were fed to mice for 4 weeks.A total of six groups were used to determine the effect of the plants to the complete blood count of the mouse.Group A(blank control) mice were feed with pellets only;Group B(negative control) mice were fed with pellets coated with honey;Group C(low dosage) mice were fed with honey-coated pellets and powdered leaves of 1.batatas at 10 g/kg body weight of the mouse;Group D(high dosage) mice were fed with honey-coated pellets and powdered leaves of I,batatas at 20 g/kg body weight of the mouse;Group E(low dosage) mice were fed with honey-coated pellets and powdered leaves of P.niruri at 10 g/kg body weight of the mouse:and Group F(high dosage) mice were fed with honey-coated pellets and powdered leaves of P.niruri at 20 g/kg body weight of the mouse.Complete blood count was performed on Days 0.14 and 28.Results:It was shown that I.batatas can increase the values of hematocrit and hemoglobin on both the low dose and high dose at Day 28 and red blood cells(RBC) on both Days 14 and28 of testing.On the other hand.P.niruri can increase RBC.hematocrit and hemoglobin on Day 28 with only the low dose.There were no significant differences with white blood cell,absolute granulocyte,lymphocyte and monocyte,and platelet counts observed for both plant samples.Conclusions:I.batatas and P.niruri have effects on the hematocrit,RBC and hemoglobin levels in mice.

Morphology and viability of adult Fasciola gigantica(giant liver flukes) from Philippine carabaos(Bubalus bubalis) upon in vitro exposure to lead

Objective: To evaluate the effects of lead in the morphology and viability of Fasciola gigantica(F. gigantica)(giant liver fluke) isolated from infected livers of carabaos in vitro using the following concentrations of lead: 0, 100, 150 and 200 mg/L. Methods: In vitro viability and motility assay was conducted to evaluate the ef ects of lead using 1% methylene blue as the vital dye for assessment of the l ukes' viability. Results: Results indicate that F. gigantica can tolerate lead exposure as high as 200 mg/L with visible morphological variations. Upon exposure to lead, liver l ukes tend to curl and excrete black precipitates as a sign of physiological stress response. Furthermore, the lethal concentration(LC50) of lead against F. gigantica in vitro was 160 mg/L. Conclusions: In conclusion, tolerance of liver flukes to high levels of lead suggests its potential as a possible biomarker of environmental pollution.

Antibacterial activities of ethanol extracts of Philippine medicinal plants against multidrug-resistant bacteria

Objective: To investigate the antibacterial activities of crude ethanol extracts of 12 Philippine medicinal plants.Methods: Crude ethanol extracts from 12 Philippine medicinal plants were evaluated for their antibacterial activity against methicillin-resistant Staphylococcus aureus, vancomycinresistant Enterococcus, extended spectrum β-lactamase-producing, carbapenem-resistant Enterobacteriaceae and metallo-β-lactamase-producing Pseudomonas aeruginosa and Acinetobacter baumannii. Results: The leaf extracts of Psidium guajava, Phyllanthus niruri, Ehretia microphylla and Piper betle(P. betle) showed antibacterial activity against the Gram-positive methicillinresistant Staphylococcus aureus and vancomycin-resistant Enterococcus. P. betle showed the highest antibacterial activity for these bacteria in the disk diffusion(16-33 mm inhibition diameter), minimum inhibitory concentration(19-156 μg/m L) and minimum bactericidal concentration(312 μg/m L) assays. P. betle leaf extracts only showed remarkable antibacterial activity for all the Gram-negative multidrug-resistant bacteria(extended spectrum β-lactamaseproducing, carbapenem-resistant Enterobacteriaceae and metallo-β-lactamase-producing) in the disk diffusion(17-21 mm inhibition diameter), minimum inhibitory concentration(312-625 μg/m L) and minimum bactericidal concentration(312-625 μg/m L) assays. Conclusions: P. betle had the greatest potential value against both Gram-negative and Grampositive multidrug-resistant bacteria. Favorable antagonistic activities were also exhibited by the ethanol extracts of Psidium guajava, Phyllanthus niruri and Ehretia microphylla.

Assessment of micronucleus frequency in exfoliated buccal epithelial cells among fisher folks exposed to mine tailings in Marinduque Island,Philippines

Objective:To evaluate the potential toxic effects of mine tailings exposure among the fisher folks residing near and far from the Calancan Bay,Marinduque,using the micronucleus assay as an endpoint.Methods:The fisher folks residing near and far from the Calancan Bay were interviewed and the presence and frequency of cells with micronucleus in exfoliated buccal epithelial cells were examined.Results:Results showed that the prevalence of cells with micronucleus was higher among the fisher folks who were directly exposed to the mine tailings as compared with those fisher folks who reside in a community without exposure of mine tailings and history of mining(P【0.05).Conclusions:The presence and the significant difference in the cells with micronuclei observed near the Calancan Bay could possibly indicate a prolonged chemical stress caused by the toxic heavy metals in the mine tailings and the environment.

Maternal reproductive health: Expression patterns of antioxidant enzyme selenoproteins of post-implantation embryos conceived by ethanol-treated murine mothers supplemented with α-tocopherol

Objective:To investigate if the protective effect ofα-tocopherol against the impact of ethanol on brain morphogenesis involved the activity of the selenoproteins phospholipid hydroperoxide glutathione peroxidase (PHGPx;GPx4) and selenoprotein P (SelPP) that have roles against oxidative stress.Methods:Forty female mice were randomly assigned into natural control (CON), positive control (ETOH), low-, medium-, and high-α-tocopherol-supplemented-ethanol groups (LTOC, MTOC, HTOC, respectively). CON received drinking water without ethanol while ETOH, LTOC, MTOC and HTOC groups received 20% ethanol in drinking water. The supplemented groups were given respective dosages ofα-tocopherol, 0.410, 0.819, and 1.640 mg/g body weight, at day 14 before mating onwards to the day 9 of gestation. At 10.5 ED of gestation (1100 h), the pregnant females were sacrificed by cervical dislocation and the embryos were harvested. Total RNA were extracted, cDNA synthesis and qRT- PCR analyses were carried out.Results: The level of expression of PHGPx in the positive control was significantly lower than that of the natural control. Among the threeα-tocopherol-supplemented groups, only the medium dose- group was significantly higher than the positive control. The level of expression of SelPP in the positive control was significantly lower than those of the natural control, the low- and medium- dose -tocopherol supplemented groups. In the high dose-α-tocopherol supplemented group, the level of expression was not significantly different from the positive control but significantly lower than the natural control.Conclusions: The activity of the selenoproteins PHGPx and SelPP are involved in the internetwork of antioxidative enzymes with vitamin E when given up to a medium dose only and is one of the possible pathways of shielding embryonic development against the impact of ethanol on brain morphogenesis. This study strengthens the impact of dietaryα-tocopherol and Selenium supplement during the critical period of pregnancy.

MutL homolog 1 methylation and microsatellite instability in sporadic colorectal tumors among Filipinos

BACKGROUND Colorectal cancer(CRC)ranks third in terms of incidence and second in mortality worldwide.In CRC,the silencing of mismatch repair genes,including the mutL homolog 1(hMLH1)has been linked to microsatellite instability(MSI),the lengthening or shortening of microsatellite repeats.Very limited data have been presented so far on the link of hMLH1 methylation and MSI in Southeast Asia populations with sporadic CRC,and on its clinical significance.AIM To investigate the significance of the MSI status and hMLH1 methylation in CRC Filipino patients.METHODS Fifty-four sporadic CRC patients with complete clinical data were included in this study.Genomic DNA from CRC tumor biopsies and their normal tissue counterparts were profiled for MSI by high resolution melting(HRM)analysis using the Bethesda Panel of Markers(BAT25,BAT26,D2S123,D5S346,and D17S250).hMLH1 methylation screening was performed using bisulfite conversion and methylation specific polymerase chain reaction.Statistical analysis was conducted to calculate their associations to clinicopathological characteristics and survival relevance(Kaplan-Meier curves and the log-rank test).RESULTS hMLH1 methylation was observed in 9%and 35%of CRC and normal samples,respectively.Higher incidence of consistently methylated hMLH1 found in both normal and CRC was noticed for relation to location of tumor(P<0.05).As for MSI status,D2S123 the most common unstable microsatellite and MSI-high(MSIH)was the most common MSI profile,counted for 46%and 50%of normal and CRC tissues,respectively.The presence of MSI-low(MSI-L)and microsatellite stable(MSS)was 43%and 11%for normal,and 31%and 19%for CRC samples.The mean month of patients’survival was shorter in patients whose normal and tumor tissues had methylated compared to those with unmethylated hMLH1 and with MSI-H compared to those with MSI-L/MSS(P<0.05).This was supported by significant difference in Kaplan-Meier with log-rank analysis.This data indicated that hMLH1 methylation and high MSI status have prognostic value.CONCLUSION This study showed the clinical significance of hMLH1 methylation and MSI status in sporadic CRC Filipino patients,especially in the normal part of the tumor.

The effect of firm size and firm activities on CSR practices of selected Chinese-Filipino-owned MSMEs in Metro Manila

Socially-responsible business and ethical behavior of companies have been of interest to academia and practice for decades, but the focus has almost exclusively been on large corporations, while small and medium-sized enterprises （SMEs） have not received as much attention （Hammann, et al., 2009）. Worthington, et al （2006） recognized the need to encourage socially-responsible business practices among the 90 per cent or more of the world＇s businesses that are classified as SMEs. Perrini, et al （2007） found that size explains the differences in firms＇ willingness to define and implement such specific corporate social responsibility （CSR） strategies, while Murillo and Lozano （2006） concluded that it still remains to be explored whether manufacturing companies tend to apply CSR more extensively, or whether businesses oriented to other business have a tendency to incorporate CSR into their management patterns to a higher degree. Moreover, President Gloria Macapagal-Arroyo, in her 7 June, 2002 speech, recognized the importance of Chinese-Filipinos in helping improve the Philippine economy, and yet, not much research had been done on this sub-sector. Thus, this paper focuses on the effect of finn size and finn activities on the social responsibility practices of selected 30 micro, small and medium-sized enterprises （MSMEs） in Metro Manila which are owned by Chinese-Filipinos. Survey questionnaires and interview were used for gathering data, while a correlations test was used to analyze the data and to conclude whether finn size and finn activities have an effect on the sampled companies＇ CSR practices.

Fuzzy-Neuro Model for Intelligent Credit Risk Management

This paper presents hybrid fuzzy logic and neural network algorithm to solve credit risk management problem. Credit risk is the risk of loss due to a debtor’s non-payment of a loan or other line of credit. A method of evaluating the credit worthiness of a customer is complex and non-linear due to the diverse combinations of risk involve. To address this problem a credit scoring method is proposed in this paper using hybrid fuzzy logic-neural network (HFNN) model. The model will be implemented, tested, and validated for individual auto loans using real life bank data. The neural network is used as the learner and the fuzzy logic is used as the implementer. The neural network will fine tune the fuzzy sets, remove redundant input variables, and extract fuzzy rules. The extracted fuzzy rules are evaluated to retain the best k number of rules that will give final and intelligent decisions. The experiment results show that the perform-ance of the proposed HFNN model is very accurate, robust, and reliable. Comparison of these results to other previous published works is also presented in this paper.

Determination of Catalytic Rate Constants towards Polymeric Conversion to Synthetic Oils: Bridging the Gap between Kinetics and Thermodynamics

Coal fly ash is being utilized as a recycling material for catalysis due to its aluminosilicate content. Catalytic conversion of polymeric wastes into synthetic gasoline and diesel through pyrolysis requires application of kinetic and thermodynamic principles. This study aimed to identify the catalytic rate constant necessary for rate law involved in reaction mechanisms and activation energy reduction needed for heat transfer rate. Stoichiometric application for balanced total series of elementary reactions is solved for the concentration determination of reactants and products. Unsteady-state in three dimensional directions of thermodynamics is derived for the determination of heat transfer rate, temperatures at any position in a sphere using Gurney and Lurie chart and center temperature in a sphere by Heisler chart. Application principles of rate law and Arrhenius equation can result to thermal conductivity as a function of activation energy leading to synthetic fuel production.

A Push Motivation Model of Filipino Youth Travel

Youth travel is of special interest, because a considerable number of Filipinos belong to the youth population. By focusing on the youth market, tourism enterprises can maximize considerable business opportunities. This study, by using several known motivations and activity preferences of travelers, identified major push motives of young students. Factor analysis of responses from 117 students revealed four push motives, namely, nature and wellness, education, meeting people and relaxation, and unique experience. Young students have been found to travel from the hustle and bustle of city life and contemplate nature, to learn, rest, and interact with other people, and to acquire different kinds of experiences.