Unified Schools of the Archdiocese of Lipa

OUR LADY OF PEACE ACADEMy

Ubi Cor Et Mens Conveniunt
Tuy, Batangas
Email: olpa1@yahoo.com
Contact Nos.: (043)417-7332 / +63977-806-0108

Proposed Book Lending Program for Accounting

Courses of OLPA ABM students

In Partial Fulfilment of the Requirements to

Submitted to:
Mrs. Amienette Mendoza

Submitted by:
Nicole M. Peñano
Arvin Jay Manguerra
Dana Mae Bayani
 Table of Contents
Chapter I
Introduction ………………………………………
Conceptual Framework …………………..………
Statement of the problem………………………....
Hypothesis of the Study ………………………….
Scope, Delimitation and Limitation ……………….
Significance of the study …..………………………
Definition of Terms.………………………………
Chapter II
Related Literature…………………………………..
Synthesis ……………………………………………..

Chapter III
Research Design ………………………………………
Respondents/ Subjects of the Study ……….……….
Data Gathering Instrument ………………………….
Data Gathering Procedure ………….……………….
 CHAPTER I

THE RESEARCH PROBLEM

INTRODUCTION
Books play a very important role in everyone’s life, especially in a student’s life.
They are our best friend because they inspire us to do great things in life and overcome
our failures. We learn a lot of things from them. Books are our best companions as they
provide us knowledge unconditionally without asking anything in return.

Books are considered as a “store of information” using which we can gain

information by reading anytime. Reading is something that will always increase
knowledge. Whether we study or teach anyone, knowledge goes on increasing with
time. Books have been and will be the man’s bestfriend, they are the real treasure of
every student.

It is a universally accepted and highly regarded expectation that all societies

particularly in the developing countries should provide the necessary social services for
the welfare of its citizen. One basic social science that a government of state, country,
or nation should undertake is the provision of quality education. Quality education is
essential for creating a sustainable human resource base upon which to build the
development of any country (Lohani, 2012). Filipinos gave deep regard for education.
As such, education occupies a central place in Philippine political, economic, social, and
cultural life. According to the United Nations (2018) report, a clear evidence of the
Filipino value placed on education is the proportion of the Nation government budget
going to the sector.

Education in Philippines is indeed substantial. Nevertheless, not all students can

avail books nor avail e-books. Public institution issues books to students yet not all can
acquire it. It’s similar in private institutions, not all can provide a book.

The purpose of this paper is to investigate if lending books to ABM students in

Our Lady of Peace Academy can highly improve/affect the academic performances in
Accounting Courses/Subjects. The study examines whether it is motivational or it can
ameliorate academic interest to ABM students. Our Lady of Peace Academy (OLPA) is
a private institution so it is expected that the books sold there are pretty expensive.
students avail the books, others bought a book to the former students. However, there
are still students that don’t have books.

In Our Lady of Peace Academy there are 27 ABM students and only 7 students
have their own book. They buy the book to the recent students. The reason of buying
the books from the past students is, first accounting department still don’t have the
stock of that book. Second, they purchased the book half of the price but it is in the
good condition and they can use it since it is already available. Third they buy the book
to the half price since it is
CONCEPTUAL FRAMEWORK

Effects to the Benefits of

budget of doing the
students, Book
parents and Lending
schools Program

BOOK
LENDING
PROGRAM

Opinions
about the
Book Lending
Program

The diagram above shows the content of this study. The researcher may
know the effects of having this program to the budget of students, parents and
also schools. This study has the concept of knowing the benefits of having this
program especially to a private instituition like OLPA. Through having this
diagram we can determine the students, parents and also the school about the
opinions of them about the book lending program if they are agree about this or
not. Through this diagram as a researcher we know the flow and the scope of our
paper.
STATEMENT OF THE PROBLEM
Main Question: Is having an Accounting books can improve the academic performance
of the students who’s taking ABM strand in Our Lady of Peace Academy?

Sub Questions:

This study seeks to answer the following specific questions:

1. What are the differences and similarities among the point of views of students,
parents and administrators with regard to accessibility and usability, effects on
academic performance and budgeting?

2. Is there really a need for a book lending program for accounting courses of OLPA?

3. What would be the scheme for book lending program?

RESEARCH HYPOTHESIS
Hypothesis is a specific, clear, and testable proposition or predictive statement
about the possible outcome of a research.

Null Hypothesis

The null hypothesis indicates that class size and the class average (μ) of students who
passed the course are independent factors, as the number of students in a given class
does not affect the performance of each individual.

Scope, Delimitation and limitation

This study focuses to the students who are not able to buy a book to the
accounting department of the school. Sometimes buying a book is not included to the
budgeting of a family. Sometimes they are more important to buy specially the day to
day needs than to buy a book that they’re child may just use for a short period of time.
In this study, this will make them realize that they can help the students to improve their
academic performance by doing the book lending program. This study helps the
administrators to find an excellent way to improve the academic performance of the
students. Also it discusses the effects of having this program to the school especially to
a private institution. This paper also extent to know the opinions of the students, parents
and also the administrators about the program that we are studied.
SIGNIFICANCE OF THE STUDY
This study was established to be able to understand if book lending program can
highly affect the academic performance of every student. This study can help to realize
if there are improvements and the benefits of having this program.

Students. This study allows the students to be knowledgeable about the effects
regarding of having this kind of program to their school.

School. This study helps the schools especially the private institution to realize that a
Book lending program may have a highly effects to the academic performance
of students. Also it may help them to gain more students because of this
program.

Future Researchers. This is beneficial to future researchers because they can use this
for further and better results and also for them to make this study
their basis

DEFIITION OF TERMS

Lending. Grant to (someone) the use of (something) on the understanding that it shall
be returned.

Budgeting. Provide (a sum of money) for a particular purpose from a budget.

Academic Performance. The measurement of student achievement across various

academic subjects.

Administrators. A person whose job involves helping to organize and supervise the
way.

Accounting Department. It provides accounting services and financial support to the

organization it belongs to.
 Chapter III
RESEARCH METHODOLOGY

Research Design
This study is an experimental research. It is a study that is calculated and
compared because we researchers were calculating the answers of the respondents if
they were agree or disagree to the statements that we put in the survey questions. We
are comparing about the thoughts of the respondents about our chosen topic.

Respondents/ subjects of the study

The population in the study involves those students and parents who are not able
to buy the book to the accounting department of Our Lady of Peace Academy. Also the
administrator who we’re handling the books. A total number of 10 students from OLPA
ABM students, 5 administrators and teachers and 5 parents with a total of 20
respondents.

Data Gathering Instrument

The data gathering instrument that we used to gather the thoughts about
proposing the book lending program to the selected respondents is through having
survey questionnaires. It is printed and it is well distributed to the selected respondents.
The questionnaire consists of 15 questions divided by 3 categories. Researchers use
this kind of data gathering because it is the easiest way to find the data and also it is
known to have a less bias.

Data Gathering Procedure

The researchers let the teacher to approve first they questionnaire before they
conduct the opinions of the selected respondents. The study was conducted for 3 days
with 20 respondents, 5 from the school administrators and teachers 5 from parents and
10 from grade 11 students of OLPA.

After collecting all data the researchers computed and compared the survey. The
result would hopefully be the basis to propose the book lending program to the
students.
 Chapter II

Review of Related Literature and Studies

Review of Related Literature

ACSFA College Textbook Cost Study Plan Proposal Dr. James V. Koch
September 2013 AN ECONOMIC ANALYIS OF TEXTBOOK PRICING AND
TEXTBOOK MARKETS Between 1993 and 2011, textbook prices rose 186 percent in
the United States, or slightly more than six percent per year (GAO, 2012). Meanwhile,
other prices rose only about three percent per year (GAO, 2012). What difference has
this made? When textbook price increases are combined with the seven percent
average annual increase in tuition and fees over the same time period (GAO, 2012), this
has caused the overall price of higher education to increase significantly and has posed
serious financial problems for the students and parents who must meet these
burgeoning costs. These financial stresses have evidenced themselves in two ways.
First, over time, student access to higher education has declined and second, students
have taken more time to complete their programs of study. CALPIRG (2012) found that
students at California public universities spent an average of $898 on textbooks in the
2011-2012 academic year. If textbook prices have continued to rise at six percent per
year, then this expenditure will rise to $1,009 in the 2006-2007 academic year and
constitute 6.1 percent of the estimated annual cost of education for a resident student at
a four-year public university (College Board, 2012). Students coming from lower income
families have suffered the most. As noted, textbooks now will constitute a $1,000 item
annually for many full-time students and this is especially burdensome to low-income
students. Financial aid expert Thomas G. Mortensen reports that whereas about one-
half of all students coming from families with incomes in excess of $90,000 annually
earn a bachelor’s degree by age 24, fewer than five percent of students coming from
families earning less than $35,000 annually do so (Kahlenberg, 2012). Textbook costs,
of course, are not the only cause of these differentials, but it is apparent from student
behavior that they are a contributing factor. Rising textbook prices also have placed
increasing demands on the resources of stakeholders such as the federal government
and colleges and universities that provide need-based financial aid to students. Since
federal financial aid formulas typically include some measure of the cost of textbooks,
textbook price increases have forced Congress either to appropriate more money to
financial aid and/or to ration scarce available financial aid funds among an increasing
large number of students. Both things have occurred, but the end result still has been
that need-based financial aid per eligible student has fallen far behind both the rising
cost of higher education. Why have textbook prices been rising so rapidly? What are the
economic reasons why textbook prices have escalated so briskly and what reasonable
alternatives are available that might slow down these price increases? These questions
are examined in the sections below. 1 ACSFA College Textbook Cost Study Plan
Proposal Dr. James V. Koch September 2013 TEXTBOOK MARKETS: AN OVERVIEW
With few exceptions, textbook markets in the United States are not regulated by any
governmental agency. Thus, textbooks prices reflect the relatively free interplay of
demand and supply influences and can be analyzed in this context. Nevertheless, there
are unusual, even quirky aspects of textbook markets that differentiate them from most
other markets. It is these unusual, uncommon characteristics of textbook markets that
make it difficult for policy makers to influence prices there. Demand Side of the Market
The primary purchasers of college textbooks are the estimated 17.66 million students
who will attend institutions of higher education in Fall 2006 (Chronicle, 2012b). They will
spend more than $4.9 billion on textbooks.1 Approximately $1.9 billion, or 39 percent of
this amount, will be spent on used textbooks (Mindlin, 2013 and NACS, 2013).
Additionally, colleges, government agencies and businesses purchase some textbooks.
For example, some two-dozen institutions of higher education operate textbook rental
operations such that they purchase textbooks they then rent to students, who do not
own the textbook, though they usually have the option to purchase it at the end of the
course. • The textbook market is remarkable because the primary individuals who
choose college textbooks (faculty) are not the people that pay for those textbooks
(students). Only a few other organized markets in the United States are similar in this
regard. A comparable situation exists in medicine where doctors prescribe drugs for
their patients, but do not pay for those drugs. Analogous to the market for prescription
drugs where prices have risen rapidly, in the market for textbooks the separation of
textbook choice and textbook payment profoundly influences pricing. Albeit for primarily
good purpose, students end up being coerced to pay for someone else’s choices. This
tends to make their textbook purchases less responsive to price increases than their
purchases of items such as cheeseburgers and jeans. Long-standing academic custom
assigns faculty the right to choose the textbooks and other course materials that are
required or recommended for their courses. Sometimes a collective group of faculty will
make that decision. For example, the faculty of an institution’s Department of History
might jointly choose the textbook for an introductory American History course. More
than 90 percent of the time, however, individual faculty make their textbook choices
independently, and often with little 1 This represents an extrapolation from the $4.416
billion datum supplied by NACS (2013) for the 2011- 2012 year. 2 ACSFA College
Textbook Cost Study Plan Proposal Dr. James V. Koch September 2013 regard to the
cost of the textbooks, because they are not the individuals who pay for them.

Prices shape student decisions on when and how to use textbooks.

By 
Doug Lederman
 
August 1, 2018
 
A study published last week found that the vast majority of students surveyed said the
high price of textbooks had had a major (46 percent) or modest (41 percent) impact on
their financial situations, forcing them to forgo meals and trips home to see their
families, among other things.
Now a new survey focuses more directly on the academic impact of students'
expenditures on curricular materials, finding that many are making decisions that could
undermine their academic performance. But the study, conducted by Wakefield
Research on behalf of VitalSource, the etextbook provider, also reveals that lower
prices alone may be insufficient to wean many students from print textbooks.
In the survey, of roughly 400 traditional-age students at four-year colleges (a parallel
survey of community college students drew too few respondents to be nationally
representative), eight in 10 respondents said they had waited to purchase course
materials until after the class had started, and 42 percent said they had "avoided
purchasing the course materials at all." That latter figure is up from 28 percent in 2017
and 27 percent in 2016, respectively. About six in 10 respondents who said they
delayed or avoided buying the materials said the price was a "very important" reason
why.
Having students forgo their course materials is educators' worst nightmare, but a
majority of respondents (60 percent) said they did not believe that their decisions had
hurt their grades. But roughly two-thirds agreed or strongly agreed that they would do
better academically if they had access to all course materials on the first day of class.
That is a major push of numerous curricular materials providers that are encouraging
faculty members or colleges to embrace a range of approaches that give all students in
a particular course access to digital curricular materials -- and to pay for it either in their
tuition bills or another centralized way. (VitalSource is among the platforms that facilitate
those arrangements, hence its interest in the topic of this survey.)
The survey also contained a set of questions related to those arrangements, in which
students expressed some interest -- for instance, about two-thirds said they would be
interested in paying for course materials as part of their tuition costs, and more than half
(56 percent) said their institution did not give them the option to do so. Most students
also said they believed they would get better grades if they had access to interactive
etextbooks and digital tools.
And while some of the survey's findings reinforce the idea that today's traditional-age
undergraduates favor all things digital -- half said they go no more than 10 minutes
during their waking hours without using a digital device -- one result helps show why the
shift to digital textbooks has gone slower than many technology advocates expected.
Roughly five in six respondents said that the cost savings would need to be "very
significant" (41 percent) or "somewhat significant" (45 percent) for them to "permanently
switch to using all digital course materials rather than print ones."
In other words, many of the respondents don't find the quality or convenience or
interactivity of online/digital textbooks -- at least right now -- to be so much better than
print as to warrant making such a shift without a strong financial incentive to do so.
Learner Performance in Accounting for Grade 12

University of Venda, 2018

The accounting curriculum is designed in such a way that it focuses on the

learner and educators become facilitators. In the learningteaching situation, they
develop activities which are necessary in the learning-teaching (Warnich and Meyer
2013). Learners also write the one national accounting examination. They are also
assessed on the same goals. Noe (2000) claims that the new strategies in the teaching
and learning of accounting are meant to improve creative thinking and communication
skills. Academic performance depends on the teacher’s performance in their work and
learners’ academic performance both internally and externally and it can be utilized in
the determination of the best practice of teachers (Bonney 2015). Educators have an
impact on learner performance because they play an important role in educational
attainment. According to Dhingra and Manhas (2009) academic performance depends
on how the policy is implemented, based on the best practice by teachers with learners.
Poor performance by learners in accounting is influenced by lack of resources,
motivation, teacher relationship, underqualified teachers, lack of guidance by parents,
lack of clearly defined learner support system, poor attendance of learners, serious lack
of discipline in many schools or what is called the culture of learning and teaching
(Oredein 2016; Zenda 2016; Dikgale 2012; Rammala 2012).

The teachers’ strong effects influence academic performance. Blazar (2016)

shows that the seniors’ assessment of how well the teachers are rating learners’
achievement is significant. The effective teacher positively influences the academic
performance of learners. This means that there are learners’ related factors which
influence the academic performance of learners positively or negatively (Akiri 2013).
Intervention strategies are necessary for learners studying accounting in schools that
underachieve. Aims and goals are wants to intervene in the learners’ learning (Gbollie
and Keamu 2017). In a number of cases intervention decreases the failure rates and
reduces repetition of classes. Furthermore, learners are provided more chance to
master concepts, which will improve their performance at school (Mahlo and Taole
2011; Katamei et al. 2015). Both developed and developing countries have
implemented a variety of intervention strategies for improving the academic
performance of learners in accounting. Van der Berg et al. (2011) indicates that for
strategies to improve teacher qualifications and training the following need to be
addressed: perceptions of pupils and teachers, resources in the teaching of accounting,
learning-teaching strategies, shortage of accounting educators, curriculum change,
conditions of classrooms and parental influence in order to improve the pass rate of
accounting. These areas highlighted the critical background literature necessary to
address intervention stratThe teachers’ strong effects influence academic performance.
Blazar (2016) shows that the seniors’ assessment of how well the teachers are rating
learners’ achievement is significant. The effective teacher positively influences the
academic performance of learners. This means that there are learners’ related factors
which influence the academic performance of learners positively or negatively (Akiri
2013). Intervention strategies are necessary for learners studying accounting in schools
that underachieve. Aims and goals are wants to intervene in the learners’ learning
(Gbollie and Keamu 2017). In a number of cases intervention decreases the failure
rates and reduces repetition of classes. Furthermore, learners are provided more
chance to master concepts, which will improve their performance at school (Mahlo and
Taole 2011; Katamei et al. 2015). Both developed and developing
countries have implemented a variety of intervention strategies for improving the
academic performance of learners in accounting. Van der Berg et al. (2011) indicates
that for strategies to improve teacher qualifications and training the following need to be
addressed: perceptions of pupils and teachers, resources in the teaching of accounting,
learning-teaching strategies, shortage of accounting educators, curriculum change,
conditions of classrooms and parental influence in order to improve the pass rate of
accounting.

Adoption of e-book readers among college students: A survey

Nancy M Foasberg

Information technology and libraries 30 (3), 2011

To learn whether e-book readers have become widely popular among college
students, this study surveys students at one large, urban, four-year public college. The
survey asked whether the students owned e-book readers and if so, how often they
used them and for what purposes. Thus far, uptake is slow; a very small proportion of
students use e-readers. These students use them primarily for leisure reading and
continue to rely on print for much of their reading. Students reported that price is the
greatest barrier to e-reader adoption and had little interest in borrowing e-reader
compatible e-books from the library

Closing the Book on the Public Lending Right

Jennifer M Schneck

NYUL Rev. 63, 878, 1988

In 1982, in a typical week, 15.5 million people in the United States visited a
public library. 1 Over the course of that year, those library visi-tors borrowed a total of
1.1 billion items from the libraries. 2 Also in 1982, public libraries purchased 30.2 million
new volumes3 at a total cost of $277.8 million. 4 This substantial use of, and
expenditure by, those libraries illustrates their importance in our society. In 1979, the
median income from writing for authors in the United States was $4775.5 This number
represents the income from writing for all authors-those with other jobs and those
whose income came solely from writing. 6 Twenty-five percent of these authors earned
less than one thousand dollars from their writing, 7 and only five percent earned eighty
thousand dollars or more. 8 As these figures demonstrate, writing is not a lucrative
profession. Increasingly, authors are claiming that there is a relationship between the
high level of public library use and the low financial rewards writers gain from their work.
9 When a library buys a copy of a book, the author receives a royalty only once, 10
even though it is likely that many
Parents' responses to a kindergarten-classroom lending-library component designed to
support shared reading at home

Lori E Meyer, Michaelene M Ostrosky, SeonYeong Yu, Paddy C Favazza, Chryso

Mouzourou, Lisa van Luling, Hyejin Park

Journal of Early Childhood Literacy 16 (2), 256-278, 2016

Teachers often recommend that families engage their children in shared book
reading to support literacy learning at home. When teachers purposefully provide
families with home literacy activities there are benefits for everyone involved. The
purpose of this article is to report the findings of a study that examined parental
participation and response to a home book reading component (i.e. a classroom lending
library) that took place in 32 kindergarten classrooms as part of a larger study
examining the efficacy of a curriculum focused on promoting kindergartners' positive
attitudes towards individuals with disabilities. Findings suggest that parents considered
shared book reading to be enjoyable and beneficial for their children's language and
literacy development. Additionally, parents' comments provided evidence that both they
and their children learned a variety of new concepts, including those related to science
and disabilities, through shared book reading. Implications for practice and ideas for
future research are discussed.

Increasing circulation in elementary school libraries using e-book lending programs: An

action research study

James M Spatara Jr

Capella University, 2015

Reading is integral to the academic success and personal fulfillment of students,

and as such, is strongly emphasized in educational institutions worldwide. However,
when considering the rate at which students accessed library materials in grades four,
five and six at a rural elementary school in Pennsylvania, this research found a sharp
decline. With this in mind, the purpose of this action research study was to implement
an e-book lending program in this school to increase the rate at which students
accessed reading material. The theoretical framework for this study includes elements
of Rogers’(2003) diffusion of innovations theory to explain the benefits of an initiative
such as e-book lending. This dissertation addresses two research questions. First, is
there a significant difference between the numbers of times fourth through sixth grade
students access library material (e-books, books, or audio-visual materials) after the
implementation of an e-reader lending program? Second, what are students’ reactions
to the e-reader lending program? To consider the first question, my alternative
hypothesis states that the e-book lending program has changed the reading behavior of
the students involved, while my null hypothesis states that the reading behavior of the
students involved is unchanged. The methodology for this research is twofold. In the
first part, students were made aware of the e-book lending program and chose whether
or not to use e-readers to view e-book material for a period of six weeks, after which a
test was performed to determine whether or not reading at the school increased. In the
second part, students were interviewed individually to gauge their feelings about the
program. The students’ comments were then analyzed qualitatively. Considering the
results of this research, it is likely that similar initiatives to the e-book lending program
would be successful in other educational settings.
Do microfinance programs benefit women in developing countries?

Mazhar Siraj

Advancing Women in Leadership 32, 24-35, 2012

This paper looks at the case for and against the view that microfinance
programs benefit women in developing countries, based on a selective body of
research. The analysis suggests that women constitute the largest pie of the clientele of
microfinance programs at the global level. Broadly, these programs have worked within
two paradigms which aim at (1) poverty alleviation and (2) empowerment of women
within the feminist discourse. However, the literature remains inconclusive about the
real impact of these programs. In some developing countries, access to microcredit has
helped many women to cross the poverty line but even where poverty has been
alleviated, scepticism persists about long-term and sustainable benefits in terms of
empowerment, including but not limited to, control of women over incomes raised
through investing credit or savings, improved bargaining power and better social status.
This is because the commercialization of microcredit and savings services is shifting the
focus from the poor clients, particularly women, to all those who needs credit from
formal institutions. This development is jeopardizing the objectives of poverty alleviation
and empowerment of women and calls for a greater attention to the needs of women in
setting the objectives and design of microfinance programs in developing countries.

To Lend is to Own: A Game Theoretic Analysis of the E-Book Lending Market

Li Chen, Ruth C King

International Journal of Electronic Commerce 21 (3), 334-362, 2017

Digital forms of content have provided online retailers new ways of enhancing
other business opportunities. E-book vendors such as Amazon introduced a fourteen-
day lending program for its Kindle-linked e-books, banking on the e-book lending
program to increase sales to consumers who appreciate the added utility from the new
lending options. The benefits of such an e-book lending strategy can become significant
as the number of e-book owners reaches a critical mass, creating a network effect.
However, the strategy may involve risk because there is also the possibility of
cannibalization of retailers’ print book. We investigate, in both monopolistic and
duopolistic competition settings, whether and how an online retailer can benefit from
introducing an e-book lending program and its effect on their pricing strategy and
cannibalization. We also examine whether sequential release of print books and e-
books in monopolistic settings will affect retailer’s revenue. Our study finds that in a
monopoly setting, the retailer should implement the e-book lending strategy when the
condition of network effect is satisfied. Our findings also suggest that retailers can use
release time to minimize cannibalization in the case of sequential release. In addition,
the e-book lending option benefits the retailer in a duopoly setting only when one retailer
offers such a program; otherwise, the better-known retailer benefits more. Theoretical
and practical implications for the management of different formats of content in various
competition markets to sustain and expand business opportunities are discussed.
Evaluation of a Library E-Book Lending Platform for Department of Transportation
Employees with Personal Reading Devices: Results of a Trial and User Satisfaction
Survey

Ken Winter

Transportation Research Record 2414 (1), 20-28, 2014 In 2012 the Virginia
Department of Transportation (DOT)

Research Library conducted a trial of the electronic book database of EBSCO

Information Services (EBSCO). The goals of the trial were to determine the level of
interest by Virginia DOT employees in accessing e-books, to observe usage patterns
and preferences of users in accessing content (EBSCO offered three access options for
viewing onscreen or downloading to a personal device), to observe and gather usage
statistics during the trial, to survey users on their experience and preferences for e-book
devices, and to learn whether patrons used the library's subscriptions to the Books24×7,
Knovel, or ASCE databases, which contain onscreen-only e-books. Usage statistics
revealed high levels of interest in the e-book database. During the trial, 959 user
sessions occurred, with 2,702 searches taking place, 694 e-books read onscreen, and
130 e-books checked out and downloaded to Adobe Digital Editions. Of the 32
respondents to a user satisfaction survey, 93.75% indicated that they would use e-
books for their work or professional development; 39% found them somewhat easy or
very easy to use; 63% read e-books onscreen; and 37% read from a portable e-book
reader. Ninety percent of respondents had used other library full-text databases; 69%
had purchased or received an e-book as a gift; and 40% had borrowed an e-book from
another library. Research indicates that the EBSCO e-books database is a viable
resource for Virginia DOT, provided that the proper content can be licensed and that
adequate user education is provided.

Synthesis

Having the review of related literature in a research study is a must. As a

researcher, this past studies help us to have and to pursue and study this topic. We also
need this to defend and look for the importance and the validity of our arguments or
opinions. We may improve and agreed to some of the thoughts or data that they provide
or we may disagree to the data that they gathered. With the above mention studies, the
findings from all data are if textbook price is increase this is a problem or financial stress
to student and parent who have low budget. Student coming from lower income families
have suffered most. Rising textbook prices also have placed increasing demands on the
resources of stakeholders such as the federal government and colleges and universities
that provide need-based financial aid to students. Having students forgo their course
materials is educators' worst nightmare, but majority of student did not believe that their
decisions had hurt their grade. Most students also said they believed they would get
better grades if they had access to interactive etextbooks and digital tools.Noe (2012)
claims that the new strategies in the teaching and learning of accounting are meant to
improve creative thinking and communication skills. The teachers’ strong effects
influence academic performance of the students. It effect how the way they teach by
using teaching strategies. Poor performance of a student due to lack of resources in
learning such as books, motivation, teacher relationship, lack of orient by parents, poor
attendance of a student, and lack of discipline in school or called the culture of learning
and teaching.