THE TITLE SHOULD BE SET IN 14 PT TIMES NEW ROMAN, BOLD, INVERTED PYRAMID, ALL CAPS AND CENTERED

Authors names should be set in Times New Roman, 10 pt and centered, as in the following example. Authors names should be in italics. Anthony A. Juan Barbara B. Perez Elvira D.R.Dacayo School of Accountancy and Business Management Saint Louis University 907-555-1234, 907-555-5678 aajaun@yahoo.com, bbperez@yahoo.com.ph edacayo@gmail.com l Keywords: Times New Roman, 10 pt., and centered, not more than 10 words or phrases. ABSTRACT: This is an example containing instructions for the preparation of the accounting 403a final thesis. Please follow these guidelines as closely as possible. Your paper must be submitted both electronically, and as camera-ready hardcopy to you adviser. The maximum number of pages is thirty. Use of Times font is strongly encouraged throughout the paper. Abstract text should be typed using 10point italics, fully justified. Please note the setting of the word ABSTRACT'' at the beginning of the paragraph (bold, upper case, non-italics). The title, authors, and affiliation, are all centered on the page. The abstract should not exceed 300 words.

Introduction
Section Titles should be set in Times 12-point bold. Upper case should be used for the first letter of every major word. Body paragraphs (like this one) should be set in Times 10-point, and fully justified. Insert one blank line between paragraphs. Do not indent. This is a subsection title Subsection titles should be set in Times 10-point underlined. Equations should be set in Times, 10-point italic, size, and horizontally and vertically centered. A slightly smaller font may be used for equations, subscripts, and superscripts. Preferably, figures should be inserted in the text, soon after they are referred to. They may be

sided to fit one column, or the full page width, as appropriate to their complexity. The same applies to Tables. All references should be cited and coincide with the appropriate reference as listed in the Reference Section. Figures and tables, should be cited using numbers, such as Figure 1 or Table 1. Table and figure numbers plus titles should be centered, bold font before each table and figure. The electronic version of your paper must be submitted three days before the hardcopy. The camera-ready version that will be used for the hardcopy proceedings must be received by adviser on or before the deadline set.

Method

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This section elaborates on the HOW of the study, which includes a description of the following: Research population or community: Where? Who? Why? How selected? Procedures, Data Analysis: How did you analyze the data?

financial assistance; contributors of ideas; critics/reviewers; editors.

References
References should be listed in alphabetic order and set using hanging indents, as shown: A. Author(s) name(s): This is the Title of the Paper Journal Name, Vol. 39, pp. 531548, July 1992. A. Author(s) name(s): This is the Book Chapter Title Book Title, McGraw-Hill, New York 1990. More Author(s) name(s): Book Title, Peter Peregrinus, London 1992.

Results/Findings and Discussion

This section presents the studys data: what did you find out/observe? It includes only the data that build the manuscripts thesis/argument, rather than each and every detail that came out from the study. It comes in subheadings representing the various themes of the study. Discussion should present the theoretical and practical applications. The movement of ideas is from specific to general [from your studys data to the wider literature]. It includes the limitations of the research design and materials used.

Author Biographies
This section of the paper should contain a brief one-paragraph biographical sketch of all the authors. The section heading is Author Biography, or Author Biographies, and is not numbered. Start the paragraph by typing the authors name, without indentation, in boldface FULL CAPITALS. For example: ANTHONY A. JUAN AND BARBARA B. PEREZ, are fourth year Accountancy Students of the School of Accountancy and Business Management, Saint Louis University, Baguio City, Philippines. ELVIRA D.R. DACAYO, PH D. is their adviser in Accounting 403a, Management Consultancy I (Thesis).

Conclusions
This section wraps up the articles argument by restating the aims/objectives of the paper. It summarizes key findings/arguments by pointing out directions for the future. It will also contain recommendations for future research.

Acknowledgment (optional)
This section recognizes co-researchers/research assistants, providers of material support,

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