This article aims to offer a method of Critical Ethnography to explore the phenomenon of accounting in organizations. Critical Ethnography is an alternative to find the 'truth' of the role of accounting in organizations. Accounting has been conceived as another form of social whose terms of social values, politics and culture. Critical Ethnography has its own way of expressing this study. This article presents a simple pattern in the research agenda with Critical Ethnography. Background ontology and epistemology are also discussed in this report. Three examples formation with Critical Ethnography report presented to provide an overview of how the process can be completed and the research report.
The Factors Affecting Job Satisfaction and Employee Performance in Regional Financial Management Board Aceh Besar Original Research Article Country Indonesia
This study is to determine the effect of organizational culture, emotional intelligence and compensation on job satisfaction and employee performance. The object is the Regional Financial Management Board (BPKD) of Aceh Besar. The population in this study is all employees of BPKD of Aceh Besar, as much as 80 people distributed in various fields of work ranging from budget, accounting, income, treasury, fund transfer, secretariat and wealth. The sample is taken with purposive sampling that is only middle managers and staffs, as much as 78 respondents, excluding the 2 top leaders. Data analysis equipment uses Partial Least Square (PLS). The result shows that organizational culture influences job satisfaction significantly, organizational culture influences employee performance significantly, emotional Intelligence does not influence job satisfaction significantly, emotional Intelligence does not influence Employee Performance significantly, compensation influences job satisfaction significantly, compensation influences employee performance significantly, and job satisfaction influences employee performance significantly. The findings contribute to academic area that enrich the realm of knowledge, and to be a reference for the development of research model next. Also for the practical managers this can be a reference especially for BPKD of Aceh Besar to encourage its performance. The originality is also in the use of PLS as a statistic method. The limitation lies in the number of variables and an object.
Trade Union Contribution in Overcoming Industrial Relations Problems Original Research Article Country Indonesia
One important factor in achieving company goals is fostering healthy industrial relations between employees and companies. Considering that employees play an important role in achieving company goals, it is appropriate for employees to receive commensurate compensation from the company. However, in reality employees often protest because they feel their welfare is not appropriate, on the other hand the company also has difficulty realizing employee desires. To overcome these problems, a mediator is needed to bridge the problems faced by both parties. Such mediators are for example the department of labor and trade unions.
This research was conducted with the aim to find out how much the contribution made by trade unions in overcoming problems related to industrial relations. The object of this study is employees at PT. KahatexRancaekek, Bandung Regency taken randomly as many as 80 people. The instruments of the research are in the form of questionnaires that have been tested for validity and reliability, while for large contributions used regression analysis.
Role of the Manager for Development of Innovative Construction Firm Original Research Article Country Bulgaria
In modern conditions the success of each firm is a function of its innovativeness. The development and realization of any innovation is a results ability to identify and analyze the need for changes, to develop a system of solutions for reconfiguring resources and competencies in response to changes in the external and internal environment, and to implement the necessary actions to adapt to them, i.e. to build and develop its dynamic capabilities. In studies of dynamic capabilities is given relatively little space and attention to the way they create, develop, and their role in the work of new, starting his business firm (most authors focus on the problems in big, established companies). Therefore in the study the author aims to: 1) Development of a model of building dynamic capabilities in new, innovative firm that includes recognizable, understandable and measurable components for managers, 2) Empirical research of the developed model of the dynamic capabilities in the work of two innovative companies operating in the market of building construction.
How are the Annual Supervision Work Programs in the Local Government Inspectorate? (Evidence from Indonesia) Original Research Article Country Indonesia
The aim of this research was to answer the research problems: 1) analyzing the follow-up activities from the monitoring results conducted by BPKP Representative of Banten Province in 2015 to adjust the PKPT with the provisions contained in the Minister of Home Affairs Regulation No. 23 of 2007, 2) analyzing the follow-up activities of the monitoring results conducted by BPKP Representative of Banten Province in 2015 in order to determine the priority of supervisory activities by having consultation with the management/ stakeholders. This research used descriptive qualitative method, case study approach, and inductive analysis. It was conducted to the leaderships/ employess within the Inspectorate of South Tangerang City who involved in the preparation of annual supervisory work program: Head of Planning Sub-division, Region Superintendent II and Region Superintendent III within the Inspectorate of South Tangerang City. The results of this research were: 1) PKPT of Inspectorate of South Tangerang City on 2017 had contained the elements of what were regulated in the Minister of Home Affairs Regulation No. 23 of 2007 on Guidelines for Procedure of Monitoring on the Implementation of Local Government, 2) The Inspectorate of South Tangerang City has determined the supervisory activities which will be implemented.
Technology and Evolving Transportation Original Research Article Country United States
Transportation has experienced considerable changes over the past decade, with the introduction of technology-based solutions. These solutions have come about to offer transportation services that are more efficient, safer, and easier to access for all. Traditional transportation services include buses, trains, commercial airlines, and taxis. Introducing technology to transportation has elevated the quality of service, led to faster delivery, improved transparency, and lower prices(Pepic, 2018). This makes it possible for people to travel further, in a shorter period of time and at a more effective cost.
Credit risk - The Importance of Credit Portfolio Management Original Research Article Country Portugal
Eduardo Sá e Silva || Adalmiro Pereira || Ângela Vaz
Credit risk is the major risk that an institution, whether financial or non-financial, faces. In this paper, we begin by defining what is the credit risk, then turn on the parameters considered fundamental by the Basel Accords, namely PD - probability of default, LGD - loss given default, EAD - exposure the date of default and M - maturity. It is then expected loss of the connection between what is considered an expense to the concepts of impairment. Currently the International Accounting Standards, in particular, IFRS9 is noted that the calculation of the impairment should be based on the expected loss, that while it is pressing on credit institutions, regardless of the rules that exist, a requirement also for SMEs (small medium enterprises) in credit management. It highlights that the SNC (Accounting System in Portugal – “Sistema de Normalização Contabilístico”), with particular emphasis on NCRF27 (Standard number 27), does not address this aspect, since there can be impaired as long as there is objective evidence. It should, in conclusion, that in Portugal the national regulatory and tax regulations were compatible with international standards
Is There a Need for a Cooperative Business Model Canvas? Original Research Article Country Malaysia
As of June 2019, there are 14,094 cooperatives that are registered under the Malaysian Cooperative Commission with a total membership of 6,068,570. The contribution of the cooperative towards the community development is significant especially in the socio-economic impact. The cooperatives are operated based on the values and principles that revolve around the economic well-being of the society. A high percentage of businesses has failed during their startup period but this phenomenon can be reduced to a minimum if the can understand their business model. In Malaysia, one of the most common strategic tools used to gauge the business model of a company is Business Model Canvas (BMC) by Alexander Osterwalder. Although its use is widespread among startup businesses, the concept of BMC strategic tools in the context of cooperative business in Malaysia has not been thoroughly evaluated especially when it comes to the application by the cooperatives. This paper will examine the 9 buildings block in BMC and evaluate their compatibility towards the cooperative sector in Malaysia. The author will give suggestions on improving the current BMC to best suit the cooperative sector.
An Assessment of the Organizational Strategies to Mitigate Political Riot Risks in Selected Multi National Enterprises in Kenya Original Research Article Country Kenya
The recurrence of political risks in Kenya is responsible for significant losses by businesses due to forgone opportunities, damage to property, and the migration of customers. The general objective of the study is to assess the effectiveness of organizational strategies in the mitigation of political riot risks in Kenya. The objective was accomplished using an in-depth qualitative assessment on multinational organizations operating in Kenya. The target population included a total of 66 firms that are listed at the Nairobi Securities Exchange. The unit of analysis required data collection exclusively involve senior management officials in selected firms. From the target population, a sample was generated via the judgmental method, which considered market segmentation and respondent availability. Primary data was collected from respondents with managerial responsibilities using interviews. Data was analysed using descriptive statistics. In the course of research, the researcher found a total of 7 strategies in use to mitigate political riot risk. Six of the 7 strategies were found to be ineffective in mitigating against political riot risk. Having considered the study‟s findings, the researcher recommended strategic options be selected on the basis of industry specifications because it was found to greatly influence strategic feasibility. Also, in light of its above-average effectiveness mean score, the researcher recommended the use of the insurance strategy. In addition, despite having the lowest effectiveness mean score, the security enforcement strategy was recommended as a strategic choice for mitigating against political riot risk due to its qualification by respondents at Sasini plc.
Cost Management and Corporate Performance in Quoted Manufacturing Companies in Nigeria Original Research Article Country Nigeria
This research work studied the effect of Cost Management on performance of manufacturing companies in Nigeria. The study sought to examine some best practices in the management of cost management and their influence on performance of manufacturing companies taking into account the unique attributes of the Nigerian economy. This Study is predicated on the portfolio theory, resource based view theory and efficient structure theory. Secondary data source was explored in presenting the facts of the situation. The secondary data were obtained from annual reports and relevant literatures among other. Data were tested using the Ordinary Least Square Linear Regression model.From the financial reports of companies, information concerning direct material cost, direct labour cost and production overhead(independent variables) and operating profit(dependent variable) of listed companies in Nigeria were extracted. The result shows that Shareholders' Funds positively relate to profitability and significant at 5 percent and that the Total Asset also positively relate to profitability at 5 percent level of significance. This study shows that cost management in manufacturing companies have a significant impact on profits generated from Production Operations. The study concluded that an efficient cost Management has significant influence on profitability. The study then recommends among others, that Company policy makers and transaction advisors should be keen on making cost management policies to be applied since they greatly impact on financial performance of the company.
Investigating social capital, social networks, and organisational performance: the case of Chinese list companies Original Research Article Country United Kingdom
Previous Chinese social network studies have neglected to examine a strategic alliance of trust, reciprocity, and shared norms as the cognitive dimension of social capital to meditate the relationship between three types of social networks (business, government, and employee ties) and organisational performance. Based on social capital theory, this study examined the mediating effect of a strategic alliance of trust, reciprocity, and shared norms in such a relationship through a survey of 350 Chinese listed companies. The results indicate that a strategic alliance of trust, reciprocity and shared norms plays a mediating role in the positive relationship between the three types of social networks and organisational performance. The findings suggest that managers can improve their firm’s performance by using this cognitive dimension of social capital as a common agreement between their firm and alliance partners to exchange favours such as knowledge and technology.
The Effect of Debt Equity Ratio, Dividend Payout Ratio, and Profitability on the Firm Value Original Research Article Country Indonesia
The purpose of this study is to explain and analyze the influence of Debt Equity Ratio (DER), Dividend Payout Ratio (DPR), profitability to the value of manufacturing companies on the Indonesia Stock Exchange. The population in this study are manufacturing companies that are listed and are still active on the Indonesia Stock Exchange (BEI) from 2016 to 2018, amounting to 138 companies. Sampling was done by purposive sampling method. Of these, there are 15 sample companies for 3 years that meet the established research sample criteria. The results of the study explain that Debt Equity Ratio (DER) has a positive and significant effect on firm value. Dividend Payout Ratio has a positive and significant effect on firm value. Dividend policy determines how much profit a shareholder will get. Profitability has a positive and significant effect on firm value, this shows that the higher the profitability (profitability), the higher the value of the company.
Influence of Supplier Development Practices on Procurement Performance in Food and Beverage Manufacturing Firms in Nakuru East Sub- County, Kenya Original Research Article Country Kenya
Jackline Nabiliki || Dr Daniel M. Wanyoike || Wilfred N. Mbeche
The purpose of this study therefore was to establish the influence of supplier development practices on procurement performance of food and beverage manufacturing firms in Nakuru East Sub-County, Kenya. The study specifically sought to establish the influence of supplier training, supplier appraisal, supplier partnership and supplier financial support on procurement performance. The study was anchored on two theories, namely: Human capital Theory and Social Exchange Theory. A survey research design was employed since it permits gathering of data from the respondents in natural settings. The study targeted all procurement staff and accountants in the food and beverage manufacturing firms in Nakuru East Sub-county since they are individually and collectively involved in all the procurement decisions in their respective manufacturing firms. The researcher concluded that, supplier training enhances efficiency and thus enabling the firms to report very few legal challenges in the procurement system. The study concluded that, food and beverage manufacturing firms in Nakuru East sub- County, Kenya should offer financial support to suppliers and also pay suppliers within the shortest time possible. Further studies may also be conducted to relate supplier evaluation and procurement performance in other manufacturing firms.
Investment Opportunity of Financial Technology Original Research Article Country Indonesia
FinTech is a new term combining finance and technology. The term did not exist until the end of 2014. Although there is agreement over what finance is, there is no agreed upon definition of technology. It changes with time. American sociologist Read Bain wrote in 1937 that technology includes all tools, machines, utensils, weapons, instruments, housing, clothing, communicating devices, and transporting devices and the skills by which we produce and use them. Scientist Ursula Franklin  gave a different definition in 1989 and referred to technology as a “practice, the way we do things around here.” Rather than referring to the objects that people produce and use, scientists and engineers usually prefer to define technology as applied science. Still, there are other views, such as French philosopher Bernard Stiegler’s (1988) definition of technology as “the pursuit of life by means other than life” and as “organized inorganic matter.”
Determinants of the Trading Fragmentation Original Research Article Country Italy
In November 2007 the elimination of the concentration of trading on the Regulated Markets has generatedthe
phenomenon of fragmentation of trades across multiple venues. The objective of the analysis is double. The first scope is
to search empirical results circa the fragmentation impact on the liquidity of the transaction with Difference in Difference
estimator (or Double Difference). This technique estimates the effect of treatment (MiFID) by comparing the changes in
outcomes over time between a subgroup of shares of the FTSE 100 (highly index fragmented) and FTSE MIB (the control
group). The second objective is the identification of the variables that have influenced the fragmentation of trading
across multiple trading venues. The empirical analysis is estimated through a fixed effect regression. For a better result
interpretation, the diagnostic test of Hausmanis performed as well. The results of both analyses show that
fragmentation did not have negative effects on the market quality of European stock markets.
The Effect of Quality Service of INLIS Lite V.2.1 Library Information System on User Satisfaction in Depok City Public Library Original Research Article Country Indonesia
This study aims to determine the effect of service quality of INLIS Lite V.2.1 library information system on user satisfaction in Depok City Public Library. To achieve this objective, this study uses a quantitative descriptive approach with regression method. The sample in this study are 100 respondents using Accidental Sampling techniques. The variables used are variable X (Service Quality) and variable Y (User Satisfaction) with a questionnaire of 18 statements. The analysis method carries out statistics using SPSS. Hypothesis test results indicate that service quality has a significant effect on the satisfaction of INLIS Lite V.2.1 information system users in Depok Public Library. The use of INLIS Lite V.2.1 application in the Depok Public Library provides many benefits for users, both librarians and visitors. Therefore, by using the application, library-planning activities can be managed properly.
Influence of Lean Procurement Initiatives on Supply Chain Agility in Manufacturing Firms in Nakuru County, Kenya Original Research Article Country Kenya
Jonathan Nyangate Omwoyo || Daniel Mungai Wanyoike || Wilfred Mbeche
The emergence of environmental challenges associated with global warming has placed manufacturing organizations at the centre of environmental conservation. Through the adoption of sustainable procurement initiatives, many firms have taken up the call to conserve the environment by adopting varied initiatives. Despite increased adoption of sustainable initiatives in manufacturing sector the influence of adoption of these initiatives on the ability of these firms to effectively respond to changes in their internal and external environment remains un-assessed. This study sought to examine the influence of lean procurement initiatives on supply chain agility of manufacturing firms. The study targeted 34 licensed manufacturing firms operating within Nakuru County seeking responses from 96 procurement, finance and operation manager as the respondents. Data was collected using a structured questionnaire. A regression model was used to assess the influence of lean procurement initiatives on the agility of supply chains. The adoption of lean procurement initiatives was evident among the surveyed manufacturing firms with varying levels. Lean procurement was found to significantly enhance supply chain agility. Given the positive influence of lean procurement initiatives, it is imperative that the government supports in deepening the adoption of lean procurement initiatives in the manufacturing sector.
Performance analysis of conventional banking and Islamic banking in Bangladesh: A comparative study Original Research Article Country Bangladesh
Islamic banking is getting so much popularity in Bangladesh though there are huge number of conventional banks compared to Islamic banks in the country. This research work analyses the overall performance of Islamic banks verses Conventional banks in Bangladesh over the period of 2017-2018.The objectives of this research is to compare the financial performance of Islamic banks to conventional banks in Bangladesh. The study includes as profitability ratios: Return on Average Assets (ROAA), Return on average equity (ROAE), and Profit expense ratio (PEM). And as liquidity ratios: Current Ratio (CR), Current Asset Ratio (CAR), Loan Deposit Ratio (LDR) and Net Loan/ Total Asset Ratio (NLTA). This study shows that the overall performance of Islamic banks is better than that of Conventional banks and the standard deviation of conventional banks is greater than that of Islamic banks.
Influence of Demand Forecasting on Supply Chain Performance of Petroleum Marketing Companies in Nakuru County, Kenya Original Research Article Country Kenya
JOSEPH KIMELI SERONEY || DANIEL MUNGAI WANYOIKE || ELTON KIPKORIR LANGAT
management techniques are essential for the organization since organizations success and cost minimization of the expenditures of a firm leads to improvement in the performance of supply chain and employee knowledge. Inventory management techniques are aimed at reducing stock holding costs, being able to supply what is required, when is required and being supplied in the right quality and quantity to avoid waste, while remaining competitive. The main objective of this study was to establish the influence of demand forecasting on procurement performance of Petroleum marketing companies in Nakuru County, Kenya. The study used a descriptive survey research design. 147 supply chain managers and the procurement officers working with the petroleum marketing companies in Nakuru County, Kenya constituted the target population. The study used a structured questionnaire and the findings were presented in tables. The results indicated that there was a positive correlation (r=.285) between demand forecasting and supply chain performance. The hypothesis test results showed that demand forecasting had a statistically significant influence on supply chain performance.
Influence of Porter’s Strategies on Competitive Advantage in Hospitals: A Case Study of Agakhan University Hospital Kenya Original Research Article Country Kenya
The research investigated the association between porter’s generic strategies and competitive advantages at Agakhan university hospital. The research adopted descriptive research design at Aga khan hospital services division. The population was all Aga Khan Hospital service customers. The target population consisted of 160 employees and customers within Nairobi. Proportionate stratified sampling. The study adopted stratified questionnaires to collect needed data that were. The data collected was analyzed with the assistance of statistical package for social scientists. Descriptive and inferential statistics was used. The descriptive analysis involved averages, percentages, frequency distribution and standard deviation. The study also used correlation and regression to investigate the link among competitive strategies and building of competitive advantages. The use of table and figures was applied for better understanding of the information gathered. The study established that cost leadership influenced competitive advantage. The research also established that competitive advantage was influenced greatly by differentiation. Lastly, it was concluded that competitive advantage at the hospital was achieved through focus strategy where the hospital concentrated on provision of specialized health care services not provided by other private and public hospitals. The study suggests that hospital needs to identify areas where it can cut on costs to be a cost leader by offering its services at lower cost than its competitors offer. The study also recommends that the hospital to differentiate its products by offering wide range of services and packages for various clients. Finally, the study also recommends that the hospital should implement market focus strategy by offering specialized attention to specific specialties in various diseases.
Green Supply chain and firm performance in apparel industry of china: A Review of literature Original Research Article Country Malaysia
With an aim to find out a way towards the future of green supply chain management practices and its impact on organizational outcomes, this investigates the available literature on green supply chain management. For this purpose a number of studies are being briefed in this manuscript to ensure that the researchers can get a guidelines and move forwards towards the deeper undemanding of the work already have been done and take it as a starting point for further research, as advised by most of the authors that it is required. This going to lead the practioners of supply chain management exercised around the globe in general while apparel industry of China in specific. After explaining a background and introduction to the topic this study discusses one by one the work already done in the area of green supply chain management practices and then firm performance as an outcome. It further highlights the problem prevailing in the area which provides a starting point for researchers and practioners.
Influence of Parent Brand Quality on Sales Performance in Manufacturing Companies in Nakuru Kenya Original Research Article Country Kenya
Daphine Ong'era || Dr. George W. Karanja || Anthony Juma Wagoki
The study sought to determine the effects of parent brand quality on sales performance in manufacturing companies in Nakuru Kenya. Categorization theory was used in the study. The study employed a descriptive survey research design. The population of the study included 33 general managers in manufacturing firms in Nakuru town making a total of 33 respondents. The study adopted a census since the population of the study was not huge. Structured questionnaires were used to collect data which were tested for validity and reliability. Data collected was analyzed using Statistical Package for Social Sciences. Data analyzed was discussed in form of descriptive and inferential statistics and presented in tables. Findings indicated that consumers experience had a positive significant relationship with sales performance in manufacturing firms in Nakuru Kenya. Based on the findings of the study, it was concluded that customer experience had a significant influence on sales performance of manufacturing firms in Kenya. The study recommended that the sales departments in the manufacturing firms should ensure they create positive consumer experience for their company‟s brands. This will ensure that in future when the company has devised new brands, they will have an easy time in marketing them.
The Dynamic Interaction between Macroeconomic and Stock Market in Indonesia Original Research Article Country China
Agus Salim || Mochammad Ridwan G. || Ignatius Abasimi
The study of the determinants of the stock market has emerged recently. The literature focused on the effect of macroeconomic variables on the stock market volatility as well as the impact shock of each macroeconomic variable o the stock market. This study attempts to analyze the dynamic relationship between macroeconomic variables on the stock market volatility in Indonesia. We apply structural vector autoregression (SVAR) include the long-run and the impulse response function. The result shows that risk premium shock, first demand shock, and foreign shock have a positive effect on the stock market before the fifth period. The second demand shock, supply shock, and the aggregate demand shock have different effects for all of the long horizon.
Influence of Product Differentiation on the Growth of Micro Finance Institutions in Malindi Sub-County, Kenya Original Research Article Country Kenya
Faith Lumbasi Wakoli || Dr. George Wanderi Karanja
This study sought to examine the influence of product differentiation on the growth of microfinance institutions in Malindi sub-county, Kenya. The study was guided by Diffusion of Innovation Theory. A descriptive research design was employed. The target population of the study included 71 sales and marketing personnel working in MFIs in Malindi sub-county. A census approach was adopted given the small size of the population. Questionnaires were used to collect data. The questionnaires were checked for validity and reliability. Descriptive and inferential statistics were used in data analysis, with the aid of Statistical Package for Social Sciences. Findings were presented with tables. The study found out that market development had significant relationship with the growth of micro finance institutions in Malindi sub-county, Kenya. Findings from the regressions indicated that market development significantly influenced the growth of micro finance institutions in Malindi sub-county, Kenya. Hence, the study concluded that market development had a vital role in determining the growth of micro finance institutions in Malindi sub-county, Kenya. The study recommended that the MFIs should focus on implementing market development strategies to enhance their growth. Hence, enhancing the market development will ensure continued growth of the institutions.
The Determinants of Islamic Commercial Bank Profitability in Indonesia during 2012-2018 Original Research Article Country Indonesia
Banking profitability indicates bank performance and bank health. Based on data from ojk.go.id, the average level of profitability of Islamic banking in Indonesia is below the conventional banks. In this study, profitability is measured by ROA (Return to Asset). This study aims to analyzes the effects of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Operational Risk Based on Comparison between Operational Expense and Operational Revenue (BOPO), Third Party Funds (DPK) and Inflation towards Return on Assets (ROA). This research was conducted at 13 Sharia Commercial Banks in Indonesia registered by Financial Services Authority of Indonesia (OJK) during 2012-2018. The analysis method used in this study is multiple linear regression analysis. The results showed that CAR and BOPO have significant effect towards ROA, while FDR, NPF, DPK and inflation have no significant effect towards ROA.
Analysis of The Implementation Efficiency of Government Regulation Number 46 of 2013 on The Growth of Taxpayers and Its Contribution in The Tax Revenue Original Research Article Country Indonesia
The objective of the research was to determine whether the implementation of Government Regulation No. 46 of 2013 (PP 46 of 2013) improves the efficiency of fulfilling tax obligations for taxpayers, and provides an increase in the growth of the number of taxpayers so that it will provide an increase in tax revenue contribution to Binjai Tax Office (KPP Pratama Binjai). The sampling technique used in this study uses the census method with the criteria of using the total number of individual and corporate taxpayers with omzet less than or equal to 4.8 billion a year registered at the KPP Binjai Pratama Tax Service Office totaling 1,256 taxpayers. The analytical method uses quantitative descriptive analysis with a Comparative approach, and the hypothesis test used is the Paired Sample T-test. The result of the research show that the application of PP 46 of 2013 provides an increase in the efficiency of fulfilling tax obligations for taxpayers than before the enactment of this government regulation, and increases the growth of the number of taxpayers, so that the contribution of tax revenue increases in Binjai Primary Tax Office compared to before the implementation of PP 46 of 2013.