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	<title>Educational Blog</title>
	<link>http://blog.psu-main.edu.ph</link>
	<description>Blogging to the students</description>
	<pubDate>Sun, 29 Jun 2008 15:42:43 +0000</pubDate>
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			<item>
		<title>Fraud Issued in Financial Reporting</title>
		<link>http://blog.psu-main.edu.ph/fraud-issued-in-financial-reporting-2.html</link>
		<comments>http://blog.psu-main.edu.ph/fraud-issued-in-financial-reporting-2.html#comments</comments>
		<pubDate>Sun, 29 Jun 2008 15:42:43 +0000</pubDate>
		<dc:creator>Accounting</dc:creator>
		
		<category><![CDATA[Accounting]]></category>

		<guid isPermaLink="false">http://blog.psu-main.edu.ph/fraud-issued-in-financial-reporting-2.html</guid>
		<description><![CDATA[Common financial fraud known to public are mostly cash theft related. However, recently, an issue was raised on fraud that mostly caused by financial reporting misstatement. Financial reports are very important in all business firms. These are used as guide in providing economic decisions. A false report will cause a crucial mistake in making economic [...]]]></description>
			<content:encoded><![CDATA[<p><font size="3"><font face="Times New Roman">Common financial fraud known to public are mostly cash theft related. However, recently, an issue was raised on fraud that mostly caused by financial reporting misstatement. Financial reports are very important in all business firms. These are used as guide in providing economic decisions. A false report will cause a crucial mistake in making economic decisions. And false reports can convince investors to venture in fraudulent business activities. Most businessmen rely basically on financial performance of a company. If a company is projected to be earning well when in fact it is not, it may lead investors to lose than earn. Most misstatement are caused by projecting higher revenues. Revenue recognition standards and principles are sometimes used to misstate financial reports. Determining and defining appropriate revenue recognition has been a primary concern of companies, and accountants. Improper revenue recognition has been one of the leading causes of financial statement restatements. One of these issues is the use of Accrual Accounting. There was a debate regarding how revenue be recognized. Cash Basis or Accrual? Well, per reference to our generally accepted accounting principle, the accrual basis is more acceptable rule than the cash basis. The use of accrual method is not fraudulent actually. Its abuse use of this rule that cause some fraud in financial reporting. Some companies use accrual basis as defense in projecting higher income. This conflict is already been an issue for most investors since investors are not well versed with the value and essence of accrual basis. In their mind, any income reported is cash. And most of the time if lets say you reported an income of P 20,000,000, they would expect that there’s P20,000,000 cash. But that’s not how it is. In accounting, net income is not necessary cash. There are items that are noncash that form part of the net income element. However, the issue on use of Accrual to create financial fraud is simply misrepresentation of reports. The purpose is simply to project higher income for the company to welcome investors. But let us be reminded that there is limitation in the use of accrual basis. Any abuse use of this principle can obviously be traced.  </font></font></p>
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		<item>
		<title>Fraud Issued in Financial Reporting</title>
		<link>http://blog.psu-main.edu.ph/fraud-issued-in-financial-reporting.html</link>
		<comments>http://blog.psu-main.edu.ph/fraud-issued-in-financial-reporting.html#comments</comments>
		<pubDate>Sun, 29 Jun 2008 15:41:10 +0000</pubDate>
		<dc:creator>Accounting</dc:creator>
		
		<category><![CDATA[Accounting]]></category>

		<guid isPermaLink="false">http://blog.psu-main.edu.ph/fraud-issued-in-financial-reporting.html</guid>
		<description><![CDATA[Common financial fraud known to public are mostly cash theft related. However, recently, an issue was raised on fraud that mostly caused by financial reporting misstatement. Financial reports are very important in all business firms. These are used as guide in providing economic decisions. A false report will cause a crucial mistake in making economic [...]]]></description>
			<content:encoded><![CDATA[<p><font size="3"><font face="Times New Roman">Common financial fraud known to public are mostly cash theft related. However, recently, an issue was raised on fraud that mostly caused by financial reporting misstatement. Financial reports are very important in all business firms. These are used as guide in providing economic decisions. A false report will cause a crucial mistake in making economic decisions. And false reports can convince investors to venture in fraudulent business activities. Most businessmen rely basically on financial performance of a company. If a company is projected to be earning well when in fact it is not, it may lead investors to lose than earn. Most misstatement are caused by projecting higher revenues. Revenue recognition standards and principles are sometimes used to misstate financial reports. Determining and defining appropriate revenue recognition has been a primary concern of companies, and accountants. Improper revenue recognition has been one of the leading causes of financial statement restatements. One of these issues is the use of Accrual Accounting. There was a debate regarding how revenue be recognized. Cash Basis or Accrual? Well, per reference to our generally accepted accounting principle, the accrual basis is more acceptable rule than the cash basis. The use of accrual method is not fraudulent actually. Its abuse use of this rule that cause some fraud in financial reporting. Some companies use accrual basis as defense in projecting higher income. This conflict is already been an issue for most investors since investors are not well versed with the value and essence of accrual basis. In their mind, any income reported is cash. And most of the time if lets say you reported an income of P 20,000,000, they would expect that there’s P20,000,000 cash. But that’s not how it is. In accounting, net income is not necessary cash. There are items that are noncash that form part of the net income element. However, the issue on use of Accrual to create financial fraud is simply misrepresentation of reports. The purpose is simply to project higher income for the company to welcome investors. But let us be reminded that there is limitation in the use of accrual basis. Any abuse use of this principle can obviously be traced.  </font></font></p>
]]></content:encoded>
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		</item>
		<item>
		<title>Essays for your education</title>
		<link>http://blog.psu-main.edu.ph/essays-for-your-education.html</link>
		<comments>http://blog.psu-main.edu.ph/essays-for-your-education.html#comments</comments>
		<pubDate>Fri, 20 Jun 2008 15:38:59 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Education]]></category>

		<guid isPermaLink="false">http://blog.psu-main.edu.ph/essays-for-your-education.html</guid>
		<description><![CDATA[Research Papers are in need of full time attention and understanding in every topic needed. This could have a tremendous result while you are studying carefully every details of any topic you want to have a unique output. For some instances, such writings are being submitted on time. This is a big challenge to you [...]]]></description>
			<content:encoded><![CDATA[<p><a href="http://blog.psu-main.edu.ph/wp-admin/%E2%80%9Chttp://www.essaycapital.com%E2%80%9D">Research Papers</a> are in need of full time attention and understanding in every topic needed. This could have a tremendous result while you are studying carefully every details of any topic you want to have a unique output. For some instances, such writings are being submitted on time. This is a big challenge to you even you have still some priorities in your life. To avoid inconvenience, errors or anything that would affect the quality of the article you are writing, it is a great decision when you do have a companion in building such professional writings. In this view, EssayCapital.com’s services are best fitted to be your ultimate companion in dealing such <a href="http://blog.psu-main.edu.ph/wp-admin/%E2%80%9Chttp://www.essaycapital.com/custom_research_paper.php%E2%80%9D">Custom Research Papers</a> or even <a href="http://blog.psu-main.edu.ph/wp-admin/%E2%80%9Chttp://www.essaycapital.com/custom_term_paper.php%E2%80%9D">Custom Term Papers</a> you need. Offering orders in creating such unique papers, you can count on to the site. Help yourself finding the best solution if you can’t make it on your own. Such helpful undertakings you want to start can change the way the unique writings be. Equipped with professional writers in any field of topics you want, geared with uniqueness and quality works, EssayCapital.com works in an easy way as it can be. Be on time in creating your quality writings. Consult EssayCapital.com immediately.</p>
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		</item>
		<item>
		<title>Medical career</title>
		<link>http://blog.psu-main.edu.ph/medical-career.html</link>
		<comments>http://blog.psu-main.edu.ph/medical-career.html#comments</comments>
		<pubDate>Fri, 11 Apr 2008 04:37:54 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Education]]></category>

		<category><![CDATA[Medical]]></category>

		<category><![CDATA[School]]></category>

		<guid isPermaLink="false">http://blog.psu-main.edu.ph/medical-career.html</guid>
		<description><![CDATA[Being fascinated rendering health care assistance to those who are needy and thinking of a job like x-ray technician is a great help in your part as well. Taking some consideration of becoming x ray technician can be a little bit effort to succeed. To pursue of becoming xray technician consider having trainings at medical-career-training.com.
]]></description>
			<content:encoded><![CDATA[<p>Being fascinated rendering health care assistance to those who are needy and thinking of a job like <a href="http://www.medical-career-training.com/x-ray_technician.htm">x-ray technician</a> is a great help in your part as well. Taking some consideration of becoming <a href="http://www.medical-career-training.com/x-ray_technician.htm">x ray technician</a> can be a little bit effort to succeed. To pursue of becoming <a href="http://www.medical-career-training.com/x-ray_technician.htm">xray technician</a> consider having trainings at medical-career-training.com.</p>
]]></content:encoded>
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		<item>
		<title>Career choices</title>
		<link>http://blog.psu-main.edu.ph/career-choices.html</link>
		<comments>http://blog.psu-main.edu.ph/career-choices.html#comments</comments>
		<pubDate>Mon, 24 Mar 2008 02:50:20 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Education]]></category>

		<guid isPermaLink="false">http://blog.psu-main.edu.ph/career-choices.html</guid>
		<description><![CDATA[The site www.culinary-school-finder.com is created to bring you top of the line culinary schools. Taking into the culinary industry would probably change your life. Getting enrolled to one of those culinary school listed in the site can give you bunch of new ideas in starting your culinary business. Finding the right chef school for you [...]]]></description>
			<content:encoded><![CDATA[<p>The site www.culinary-school-finder.com is created to bring you top of the line <a href="http://blog.psu-main.edu.ph/wp-admin/%E2%80%9Chttp://www.culinary-school-finder.com%E2%80%9D">culinary schools</a>. Taking into the culinary industry would probably change your life. Getting enrolled to one of those <a href="http://www.culinary-school-finder.com">culinary school</a> listed in the site can give you bunch of new ideas in starting your culinary business. Finding the right <a href="http://blog.psu-main.edu.ph/wp-admin/%E2%80%9Chttp://www.culinary-school-finder.com%E2%80%9D">chef school</a> for you to enroll, the site is perfect for you to choose from which among those schools you want.</p>
]]></content:encoded>
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		</item>
		<item>
		<title>QUALITY ASSURANCE SYSTEMS FOR THE</title>
		<link>http://blog.psu-main.edu.ph/quality-assurance-systems-for-the.html</link>
		<comments>http://blog.psu-main.edu.ph/quality-assurance-systems-for-the.html#comments</comments>
		<pubDate>Wed, 12 Mar 2008 07:06:57 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://blog.psu-main.edu.ph/quality-assurance-systems-for-the.html</guid>
		<description><![CDATA[QUALITY ASSURANCE SYSTEMS FOR THE
PSU OPEN UNIVERSITY SYSTEMS
Quality Assurance Systems or QAS is a means to an end. It is a program and strategy to ascertain or guarantee that the needs of the clientele are adequately satisfied and met. It even goes beyond the conformity to specifications as required by the end-users. This is what [...]]]></description>
			<content:encoded><![CDATA[<p>QUALITY ASSURANCE SYSTEMS FOR THE<br />
PSU OPEN UNIVERSITY SYSTEMS</p>
<p>Quality Assurance Systems or QAS is a means to an end. It is a program and strategy to ascertain or guarantee that the needs of the clientele are adequately satisfied and met. It even goes beyond the conformity to specifications as required by the end-users. This is what is referred to as value added characteristic of the final product. Value added mean that the customers or end-users of the finished product appreciate and attach loyalty to the producer and the product. Because of this, the Pangasinan State University Open University Systems or PSU-OUS shall produce the programs and services that are externally required such as the specified demands of the clientele and the market conditions. This will ensure the appropriateness and adequacy of the training and development of the desired graduate and guarantee the sustainability and growth of the institution.</p>
<p>The QAS as a vehicle in attaining quality must be performed by dedicated academic people through a quality management team. This is an overall management function for the formulation and implementation of the quality policy. The team shall have the responsibility to adequately satisfy the internal requirements in meeting the external demands. This means that the team shall attain the adequate and proper level of confidence in performing the actions as reflected by the quality policy and strategy through tested procedures and processes. This level of internal confidence could induce the equivalent level of confidence of the end-users of the finished products and services of the institution. Thus the QAS Management Team is the driver of the vehicle in attaining the desired levels of quality as defined by qualitative and quantitative standards.</p>
<p>The QAS of the PSU-OUS as proposed is a first attempt to build internal and external confidence and guarantee the satisfaction and appreciation of the services and graduates through the use of alternative instructional delivery systems. Hence, this proposal, even if adopted for use, shall be subjected to further and continuous process of development.</p>
<p>The QAS shall therefore gradually contribute to the development of the PSU-OUS in the future as a dynamic alternative institution which shall complement the regular system. Its development focus shall provide the emergence of a distinct university serving the wide variety of clientele which can benefit most from the alternative instructional delivery systems through the knowledge media. Therefore, ultimately the PSU-OUS shall become the center of knowledge generation and diffusion heading into a different but a more competitive higher education institution in the Province and other parts of the country.</p>
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		<item>
		<title>PSU San Carlos Campus</title>
		<link>http://blog.psu-main.edu.ph/psu-san-carlos-campus.html</link>
		<comments>http://blog.psu-main.edu.ph/psu-san-carlos-campus.html#comments</comments>
		<pubDate>Wed, 12 Mar 2008 07:06:01 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Education]]></category>

		<guid isPermaLink="false">http://blog.psu-main.edu.ph/psu-san-carlos-campus.html</guid>
		<description><![CDATA[
MISSION
The Pangasinan State University San Carlos Campus will implement quality programs that include a full range of agriculture, education and information technology degrees. It will provide better opportunities for the acquisition of theoretical knowledge and practical skills that will bring about sustainable agricultural development, and economically as well as socially progressive community development.
GOALS AND OBJECTIVES
Within [...]]]></description>
			<content:encoded><![CDATA[<p id="dnn_ctr390_HtmlModule_HtmlModule_lblContent" class="Normal">
<p align="center"><strong>MISSION</strong></p>
<p>The Pangasinan State University San Carlos Campus will implement quality programs that include a full range of agriculture, education and information technology degrees. It will provide better opportunities for the acquisition of theoretical knowledge and practical skills that will bring about sustainable agricultural development, and economically as well as socially progressive community development.</p>
<p align="center"><strong>GOALS AND OBJECTIVES</strong></p>
<p>Within the context of national development particularly at the grassroot level, the College envisions to initiate rapid enhancement of science and technology particularly those that affect technical agriculture, education and business technology.</p>
<p>Specifically, the College aims to:</p>
<p>1. Provide adequate foundation for the students and other clienteles on general education and the necessary agriculture, business and technological knowledge and skills to prepare them to become effective and competitive in a rapidly changing global economy;</p>
<p>2. Prepare and produce quality graduates in education, technical agriculture and information technology, who are equipped with sufficient skills and effective training which promote and maximize their competencies and capabilities for productive endeavors;</p>
<p>3. Initiate, develop and expand research programs and activities that will generate technologies to sustain agricultural development, support education as well as information technology and promote entrepreneurial endeavors that can respond to local and national needs;</p>
<p>4. Conduct skills training and technology seminars for extension clientele to promote effective technology transfer and functional community-based intervention programs and projects which encourage self-reliance and cooperative entrepreneurship;</p>
<p>5. Strengthen and supplement the College&#8217;s financial and technical resources through the establishment of extensive and functional networking programs and support systems; and</p>
<p>6. Promote and enhance excellence, efficiency and ethics in the attainment of the College&#8217;s objectives and in the performance of its operations.</p>
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		<item>
		<title>PSU Infanta Campus</title>
		<link>http://blog.psu-main.edu.ph/psu-infanta-campus.html</link>
		<comments>http://blog.psu-main.edu.ph/psu-infanta-campus.html#comments</comments>
		<pubDate>Wed, 12 Mar 2008 07:05:35 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Destinations]]></category>

		<category><![CDATA[ETC]]></category>

		<category><![CDATA[Education]]></category>

		<guid isPermaLink="false">http://blog.psu-main.edu.ph/psu-infanta-campus.html</guid>
		<description><![CDATA[PSU Infanta Campus
MISSION
To provide quality, sufficient, relevant and responsive education in Agriculture, Farming System, and other relevant courses through proper integration of instruction, research, extension and auxiliary services that redound toward the effective development of human and non-human resources for rural development.
HISTORY
Former President Ferdinand E. Marcos, in his proclamation No. 1771 dated August 16, 1978 [...]]]></description>
			<content:encoded><![CDATA[<p>PSU Infanta Campus</p>
<p>MISSION</p>
<p>To provide quality, sufficient, relevant and responsive education in Agriculture, Farming System, and other relevant courses through proper integration of instruction, research, extension and auxiliary services that redound toward the effective development of human and non-human resources for rural development.</p>
<p>HISTORY</p>
<p>Former President Ferdinand E. Marcos, in his proclamation No. 1771 dated August 16, 1978 reserved 1,000.0192 hectares as site for the PSU College of Agriculture in Barangay Bamban, Infanta, Pangasinan. Originally, it was established as the Western Pangasinan State College of Agriculture by PD 1494 on June 11, 1978. On the same day by virtue of PD 1497, the College of Infanta was integrated as the seventh component college of the Pangasinan State University.</p>
<p>The College has undergone significant developments from its humble beginning in 1979.</p>
<p>With the dedication and sincere efforts of the previous administration, it can be humbly stated that the College has already reached the threshold towards agricultural productivity.</p>
<p>During the SY 1988-1989, the Agricultural Education Outreach Program - Student Village Training Center (AEOPSTVTC) alongside with the offering of a relevant and sustainable curriculum, the BSA, major in Farming Systems, was implemented in cooperation with the DECS-USAID, thus bolstering the College quest for relevance.</p>
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		</item>
		<item>
		<title>PSU Vision</title>
		<link>http://blog.psu-main.edu.ph/psu-vision.html</link>
		<comments>http://blog.psu-main.edu.ph/psu-vision.html#comments</comments>
		<pubDate>Wed, 12 Mar 2008 07:04:57 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Education]]></category>

		<guid isPermaLink="false">http://blog.psu-main.edu.ph/psu-vision.html</guid>
		<description><![CDATA[VISION
 The Pangasinan State University envisions to become a dynamic, responsive and productivity-driven institution of higher learning with distinctive competence and leadership in professional and technical training as its hallmark for national prominence. It shall serve as a major avenue for the transformation of people and communities toward achieving sustainable development and social wellness in response [...]]]></description>
			<content:encoded><![CDATA[<p align="center"><strong>VISION</strong></p>
<p> The Pangasinan State University envisions to become a dynamic, responsive and productivity-driven institution of higher learning with distinctive competence and leadership in professional and technical training as its hallmark for national prominence. It shall serve as a major avenue for the transformation of people and communities toward achieving sustainable development and social wellness in response to the changing and globalizing societies.</p>
]]></content:encoded>
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		</item>
		<item>
		<title>PSU Mission</title>
		<link>http://blog.psu-main.edu.ph/psu-mission.html</link>
		<comments>http://blog.psu-main.edu.ph/psu-mission.html#comments</comments>
		<pubDate>Wed, 12 Mar 2008 07:04:39 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Education]]></category>

		<guid isPermaLink="false">http://blog.psu-main.edu.ph/psu-mission.html</guid>
		<description><![CDATA[MISSION
The Pangasinan State University will provide better service in the technical and professional training in the arts, sciences, humanities, and in the conduct of scientific research and technological studies and community service.
]]></description>
			<content:encoded><![CDATA[<p align="center"><strong>MISSION</strong></p>
<p>The Pangasinan State University will provide better service in the technical and professional training in the arts, sciences, humanities, and in the conduct of scientific research and technological studies and community service.</p>
]]></content:encoded>
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