Page 93 - GS_Journal_2015

Urdaneta City University

related to profession, other accomplishments, hobbies, number of children and religious
affiliation. It also focused on the sources of stress along clients, peers, significant others, family,
function related, superior, environment, political, staff, financial, and communication. It also
looked into the coping mechanisms of the administrators to control stress. Case study method
was used in the study utilizing the use of interview guide questions among the administrators.
Based on the gathered data, majority of them belong to the age bracket of 46-50 years old,
males, married; Doctors of Medicine, hospital administrators, had been in the service for 5-10
years, attended relevant trainings related to their profession, served their employers with
dedication and Roman Catholic. On their sources of stress the respondents encountered level
II type of stress and were stressed differently particularly to their clients, staff, peers, and
other function-related stress. They cope their stress physically, mentally, socially and spiritually
by doing variety of activities like doing exercises, outdoor adventure, and family gatherings,
socializing with friends and with their families.
Based on the findings of the study, the following conclusions are offered: Majority of
the respondents was adult, male dominated, blinded by sanctity of marriage and having their
own family and children, finished their educational degrees, and in the service for 5-10 years.
Most of the stress encountered by the respondents aroused from different factors like peers,
function related, clients, superior, environment, staff, financial and political. The respondents
cope their stress with different activities physically, socially, emotionally and spiritually.
Based on the conclusions of the study, the following are hereby offered: The respondents
must continue their services to their clients and must undergo seminars and trainings on
the techniques and strategies to control stress since stress is a normal part of their life as
administrators. The respondents must identify their stressors and have immediate resolution
of their stressors. Delaying the solution would lead to a more serious complication or diseased
condition. They must be reoriented or have adequate knowledge on how to manage their stress.
Future studies should be done in a wider perspective considering other variables not included in
the study.

EXTENT OF COMPLIANCE TO PFRS FOR SMES AMONG SMALL
AND MEDIUM-SIZED ENTITIES
ALICIA S. CARAGAN

The research study aimed to have a deeper and clearer understanding regarding the
extent of actual and perceived compliance over the disclosure requirements to the Philippine
Financial Reporting Standard for selected Small and Medium-Sized entities in Pangasinan and
the factors associated with its compliance. The descriptive type of research was utilized with
questionnaire and document analysis as the main tools. Ten companies from Pangasinan were
sampled. Data were treated using the average weighted mean to determine the actual and
perceived compliance over the disclosure requirements with PFRS for SMEs; linear regression to

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