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      • Financial Analysis of Adapting Artificial Insemination (AI) Technology in Selected Dairy Cattle Farms in Lipa City, Batangas, Philippines

        Juan Paulino S. Trespalacio. Junior,Alberto Y. Roblesb,Leodevico L. Ilagc,Olivia C. Emata The International Academy of Global Business and T 2018 The International Academy of Global Business and T Vol.14 No.1

        The Application of Artificial Insemination (AI) technology in cattle breeding has been a promising method in developing dairy cattle production. The aim of the study was to analyze the financial aspect of selected farms in Lipa City, Batangas, by adapting AI with the assistance of Philippine Asian Biotechnology Research and Development (PABRD). Three models of payment scheme were used to project the herd inventory, namely (1) purchasing the straws at Php1, 200 each, (2) returning one calf to PABRD for every five calves born, and (3) returning one calf for every six calves conceived. The financial statement analysis showed that the selected farms have weak to stable financial statuses with respect to the financial standard available for dairy cattle industry. Both farms were operating below the breakeven point based on breakeven analysis. The sensitivity analysis suggests that applying AI technology will be a good investment for the farmers, especially when the first model of payment scheme is observed.

      • Sustainability Reporting of Telecommunications Companies: Evidence from the Philippines

        Hanna D,Miranda-Quibot,Nanette A,Aquino,Juan Paulino S,Trespalacio,Junior,Mar B,Cruz 아시아무역학회 2020 Journal of Asia Trade and Business Vol.7 No.1

        Purpose - The telecommunications companies in the Philippines are required to submit Sustainability Reports that disclose their economic, environmental, and social responsibilities according to the Securities and Exchange Commission (SEC). This is to show transparency in all their activities related to the economic, environmental and social dimensions that should be presented to different stakeholders. Thus, this study aimed to determine the extent of sustainability reporting of top telecommunications companies in the Philippines. Design/Methodology/Approach - The sustainability reports of two top telecommunications companies in the Philippines, namely, PLDT and Globe Telecom, were examined using content analysis and by assigning scores to the indicators disclosed in the reports. Findings - Based from the results, both companies took active participation in providing benefits, education, training and a good working environment for their employees while continuously providing support to the local community. PLDT extensively disclosed more information using the sustainability standards as compared to Globe Telecom. Research Implications - However, to strike a balance among the three dimensions, the indicators must be examined because correctly communicating the CSR activities covering the three dimensions is an effective way for the company to establish a good reputation and for the stakeholders to make the right decisions.

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