FMDS Theses and Dissertations
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Theses and dissertations by graduate students from the Faculty of Management and Development Studies.
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ItemMultiple Streams Analysis on the Tax Treatment of Digital Assets in Malaysia and Singapore: Understanding the Policy Through Agenda-Setting( 2025)The evolving technology of digitalization is paving the way for emerging financial channels through which the economy interacts with society, one of which is channels is the formation of digital assets (DAs). Within the ASEAN bloc, Malaysia and Singapore are the frontrunners in digital transformation among their regional peers, and they provide a fertile foundation for assessing the existing tax treatment of DAs and their implications for regional integration. This study applies Kingdon’s Multiple Streams Framework (MSF) to analyze how the problem, policy, and politics streams converged to shape the tax treatment of DA across the regional bloc. To assess it, the study utilizes Stake’s multiple case study approach, drawing from official documents, policy papers, and institutional guidelines issued by the central bank (e.g., Bank Negara Malaysia, Monetary Authority of Singapore), tax authorities and regulators (e.g., Inland Revenue Board of Malaysia, Inland Revenue Authority of Singapore), as well as securities commissions (e.g., Securities Commission Malaysia). This study also considered secondary academic, policy, and industry perspectives to understand their respective insights on DA regulation. Based on the gathered data, the findings indicate that while both Malaysia and Singapore share a common British law heritage and an income-based tax system, their approaches to DA tax treatment differ. Malaysia employs a broad, interpretive “badges of trade” approach under the Malaysian Income Tax Act 1967, which affords flexibility but introduces case-by-case uncertainty. In contrast with Singapore, it adopts a functional classification system that distinguishes between payment, utility, and security tokens, providing greater clarity and predictability. In indirect taxation, Malaysia imposes Sales and Services Tax (SST) on DA-related activities and transactions, whereas Singapore exempts qualifying digital payment tokens from Goods and Services Tax (GST). The study can be drawn about the situation of Malaysia and Singapore regarding the DA regulation. The study identified that DA classification ambiguity, compliance risks, and global pressures shaped the problem stream; stakeholder proposals and institutional guidance shaped the policy stream; and political determination, agency leadership, and ASEAN commitments shaped the politics stream. The coupling of these streams opened policy windows for DA reform in both AMS, with regulatory agencies serving as policy entrepreneurs. This comparative analysis provides insights into how Malaysia and Singapore’s DA tax frameworks can inform ASEAN’s ongoing efforts toward tax harmonization and collaboration.
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ItemTransnational Mothering: An ASEAN Perspective on Filipino Migrant Mothers in Toronto, Canada( 2025)The feminization of migration has given rise to the phenomenon of transnational mothering, where mothers leave their native countries to work abroad, maintaining parental roles across borders. This research explores the lived experiences of Filipino migrant mothers in Toronto, Canada, through the lens of matricentric feminism and intersectionality. Employing a qualitative, phenomenological approach, in-depth semistructured interviews were conducted with ten Filipino mothers with various immigration statuses. The research reveals that while their core identity as mothers remains constant, their self-perception is reshaped by economic pressures, with downward occupational mobility impacting their self-worth. Despite their resilience, feelings of guilt and inadequacy persist. Family relations are influenced by their own upbringing, and they have a strong desire to create a better emotional experience for their children. The uncertainty of family reunification also complicates this. The preservation of cultural ties, on the other hand, focuses on transmitting values rather than consuming material culture, while addressing concerns about perceived cultural differences. Furthermore, their parental responsibilities are impacted by a complex interplay of economic, sociocultural, and political factors. This is evident in how lowwage and demanding jobs strain finances and limit social integration, and how temporary immigration status increases vulnerability to exploitation and discrimination. Transnational mothering changes household dynamics as financial contributions alter power relations. Mothers earn greater decision-making authority, but this shift creates tension with partners who may feel a loss of their provider status. These insights provide a lens for understanding similar patterns across other ASEAN countries that share similar cultural values. The research also highlights broader ASEAN themes, such as the primacy of the family and gendered migration. By connecting the mothers' lived realities to the region's core pillars, the study contributes to ASEAN Studies through advocating for more inclusive and people-centered policies.
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ItemLaboratory Resilience: Enabler for Organizational Resilience and Public Service Continuity( 2025)This qualitative study investigated how laboratory personnel define and enact resilience within a regional public sector environmental laboratory in the Philippines, and how these practices contribute to institutional resilience and the continuity of public service. Using an ethnomethodological approach, this research examines how resilience emerges from everyday routines, interactions, and work systems – as a dynamic, context-dependent practice. Data from semi-structured interviews and written responses revealed that laboratory resilience is expressed across four temporal domains: (1) risk management (before), (2) response (during), (3) recovery (after), and (4) refinement (post-disruption), each anchored in leadership’s resolve to deliver mission-critical services despite disruptions caused by both internal vulnerabilities and external threats. The analysis of resilience practices revealed three central themes: (1) Leadership – commitment, values, and systems; (2) People – availability, behavior, and competence; and (3) Process Reliability. These themes illustrate how personnel manage uncertainty, uphold accountability, and sustain operational continuity. Resilience was found to be not only technical in nature, but also deeply rooted in cognitive, behavioral, and transformative capacities, as well as in visionary leadership, and strong institutional values. This study underscored the critical role of laboratory resilience in fostering organizational resilience and maintaining public service continuity. It allows laboratory operations to remain functional, adaptive, and credible amid disruption. The findings of this study contribute to resilience theory and public sector research by demonstrating that resilience is dynamic, ethically grounded, and shaped by the unique demands of frontline regulatory environments.
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ItemPerceived Leadership and Safety Culture of Health Care Professionals in a Government Hospital in Cebu City, Philippines( 2025)Introduction: Effective leadership is a cornerstone in cultivating a patient safety culture, particularly in acute care hospital particularly where communication, teamwork, proactive problem solving can prevent hazards such as falls, medication errors, staffing issues. When health care leaders, managers foster a supportive and optimistic environment, they enhance collaboration, boost morale and strengthen the quality of care. Materials and Methods: A descriptive correlational quantitative design was used in the study. A total of 353 healthcare workers were selected using stratified random sampling. The perceived level leadership of management was measured using the Leadership Assessment Tool, while perceived level of patient safety culture of healthcare workers was assessed using Manchester Patient Safety Culture Assessment Tool (MaPSCAT). Participants were healthcare workers assigned to the hospital in the Philippines. The participants were asked using a paper-to-pen test. Results: In this study, all indicators under level leadership of management scored ranging from 16-20 stating that healthcare workers have stronger authentic leadership. On the other hand, among all factors of on the perceived level of patient safety culture, teamwork has the greatest score of maturity level of proactive to generative level (proactive n=132: generative n=127) which means that healthcare workers-imposed collaboration and cooperation to each other to have safety culture in their working environment. Furthermore, Leadership and Patient Safety Culture under pearson’s r correlation test showed significant relationship (p<.05) to each other with a resulting r-value of .329. This result showed weak positive correlation. Moreover, among all profile variables, only job position showed significant relationship towards safety and culture of healthcare workers (p<.05, X^2=253.135a). Conclusion/Implications: The study found that while authentic leadership is conspicuous in the organization, with an emphasis on integrity, transparency, and moral courage, the impact of this style on patient safety culture is statistically significant but only marginal. Thus, leadership, while an important aspect, does not solely influence safety outcomes. The existing proactive safety climate, mainly in teamwork and training, manifests a commendable commitment to quality care, but one-on-one improvement in communication is warranted. Notably, job position was the only significant demographic factor noted about safety perception, which reflects the need for safety interventions tailored to different job categories. These results suggest that healthcare organizations should place priority within their strategic plan for leadership development and interventions for safety which are position-specific, thereby creating a culture of safety to enhance organizational performance.
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ItemStakeholder Perception on Organizational Structure Options for the Establishment of a Tobacco Research and Grading Institute in the Philippines( 2025)The establishment of a Tobacco Research and Grading Institute (TRGI) is an essential provision of Republic Act No. 4155 for the development of the tobacco industry, for the future of its stakeholders and its potential contribution to national progress. Sustainable development goals (SDG) and innovation pathways must be considered in establishing an organizational structure for TRGI. Republic Act No. 4155 or An Act to Promote and Strengthen the Virginia Tobacco Industry with provision for establishing TRGI from the Tobacco Fund was enacted 61 years ago on June 20, 1964 and up to the current year, 2025, TRGI has not been established. Tobacco is deeply rooted in Philippine history since colonial times and has been a significant contributor to Philippine agriculture and economy. According to the Bureau of Internal Revenue (BIR) Commissioner, Romeo Lumagui Jr., revenues from the country's tobacco likely reached USD 7.3 billion in 2024 and noted that in 2023 alone, taxes from tobacco products reached more than PHP 134 billion. Republic Act 9211 or the Tobacco Regulation Act of 2003, authorizes the use of a portion of tobacco taxes for health-related programs by the Department of Health (DOH), including allocations for universal healthcare. A portion of tobacco tax revenues is also allocated for the Tobacco Fund which is a special fund for tobacco research that has grown to PHP 92.3 billion as of May 2022. Sadly, the Tobacco Fund remains unutilized for tobacco research, primarily because the institution which is mandated by law to use the special fund, the TRGI, has not been established. It is high time for the TRGI to be established to siphon funds into the research and development (R&D) programs in the tobacco industry. The 0.39% GDP spending of the Philippines for R&D, which is below the 1% benchmark recommended by the United Nations Educational, Scientific, and Cultural Organization (UNESCO), can be improved by tapping the Tobacco Fund as provided for by RA 4155 through the TRGI. The National Tobacco Administration (NTA), which inherited the mandates of the eight former tobacco agencies, including the establishment of TRGI must consider the SDGs in developing a new organizational structure for NTA that can accommodate the establishment of TRGI. Thus, the current NTA management must decide on the proper approach for establishing TRGI, considering the pillars of institution building, innovation pathways for sustainability, and responsible management of public funds. The primary step would be to study the stakeholder perception on establishing TRGI, specifically to engage the NTA management who are the internal stakeholders, planners and decision-makers of the tobacco agency, through interviews and survey to empirically review the proposed options for a sustainable organizational structure. The result of the stakeholder perception study will serve as a nudge and guide for NTA management to conduct planning workshops and start the change management process for the establishment of TRGI. Statistical analysis of survey results show that majority of NTA Management stakeholders are in favor of establishing the TRGI with the integrated type of approach.