ACKNOWLEDGEMENT

First and foremost, praises and thanks to the God, the Almighty,

for His showers of blessings throughout this feasibility study.

The researchers would like to express their deep and sincere

gratitude to their research adviser, Professor Mary Bery M. Magueflor,

MBA, to their financial adviser, Professor Elmin Franchezko

Valdez,CPA,to their statistician, Engineer Melquiades A. Guevarra and

to their English critic for giving them the opportunity to do

research and providing invaluable guidance throughout this research.

Their dynamism, vision, sincerity and motivation have deeply inspired

the researchers. They have taught the researchers the methodology to

carry out the research and to present the research works as clearly as

possible. It was a great privilege and honor to work and study under

their guidance.

The researchers are extremely grateful to their parents for their

love, prayers, caring and sacrifices for educating and preparing them

for their future.. Finally, my thanks go to all the people who have

supported me to complete the research work directly or indirectly.

-The Researchers