CHAPTER 1

INTRODUCTION

1.1 Background of the Study

Kasilak Development Foundation or KDFI is a non-stock, non-profit social development organization: Its primary purpose is to uplift the socio-economic condition of the communities living in a peacefully and ecologically balanced environment. http://www.kasilak.org

Furthermore, Kasilak Development Foundation Incorporated (KDFI) was created in 1997 by Stanfilco as a partner in promoting a strong and excellent service to all communities in all area of operations in Mindanao. Kasilak has provided the Mindanao area with sustainable farming, social services and programs that will improve the quality of life. It was through KDFI that Stanfilco built strong relationships with the people living in the different communities. KDFI is dedicated to achieved the goals specifically in providing peaceful ecologically balance environment. Thus, Stanfilco’s community programs are managed and lead by Kasilak Development Foundation Inc.

It was March 3, 1997 that Kasilak was organized as a Corporate Social Responsibility of Stanfilco, and was subsequently registered with Securities and Exchange Commission (SEC) on June 2, 1997 with registration no. D1997-00568. As a multinational corporation in the Asia Pacific, the US government started a partnership with Stanfilco to implement environmental projects. It started with the reforestation project entitled “Libuganon River Reforestation Project” which was co-funded by Dole Philippines Inc.-Stanfilco and the United States Agency for International Development (USAID). Through this project the foundation was developed to managed the P14M ($320,000) for reforestation project benefiting 500 farmers across 500 hectares in Davao del Norte. Because of the project’s success, KDFI began expanding its activities to other nearby areas, and today, it has become Stanfilco’s partner NGO in serving Dole’s areas of operations all over Mindanao.(Joemil Montebon-Executive Director of Kasilak)
KDFI focuses on programs that cover environmental conservation and sustainable farming, livelihood assistance and income augmentation, basic social services, and organizational development. In most cases, these programs are conducted in the provinces of Dole-Stanfilco’s operations.(Joemil Montebon -Executive Director of Kasilak)
In addition to its partnership with Dole-Stanfilco, Kasilak has built respectful, cooperative and strong partnerships with over a dozen institutions and government units an area of importance for the foundation.(Joemil Montebon -Executive Director of Kasilak)
At present, the Foundation continuously link and partner with different development institutions, donor agencies and various resource providers-private and public, to leverage resources and complement development initiatives and undertakings in various areas in Mindanao. Development initiatives are anchored on the Foundation’s Institutional Programs and Strategies: http://www.kasilak.org 1.2 Statement of the Problem:
As a non-profit organization a larger of percentage of such members CDOs and who work for the spirit of volunteerism and altruism sometimes be neglected, in terms of training and development. In addition, the funding of the foundation is mainly relies on the donors particularly Stanfilco. Hence, the possibility of having limited resources is high which may affect in achieving the goals. There is a need to look into the resources and the style of management to sustain and continue giving quality and excellent services to all areas in Mindanao which Stanfilco operates.

1.3 Objectives of the Study
This paper mainly intends to make an attempt of exploring the KDFI activities and programs that are weak due to lack of resources and poor management style. This paper also aims specifically to: 1. Analyze Kasilik vision, mission, goals and objectives to identify the appropriate focus of the foundation. 2. Conduct SWOT analysis. 3. To recommend appropriate training and development to all CDOs to be more equipped in giving excellent services to all communities. 4. To Recommend a management style that is more helpful in giving services to all particular areas in Mindanao, which Stanfilco operates.

1.4 Significance of the Study
This research paper is conducted to identify programs and activities that can address main problem specifically the lack of resources and poor management style. This is also to evaluate how management style can affect the performance of the foundation. This is a good way of informing the organization, donors and partners on how the KDFI operates. 1.5 Scopes and Limitation
There is limited information gathered due to time constraints, researcher financial condition, widespread distribution of CDOs and the extensive location that KDFI and Stanfilco operate. The information gathered is only in Davao City and the respondents were also living in Davao City.

1.6. Definition of Terms and Abbreviations a. KDFI :Kasilak Development Foundation Incoporated b. CDO : Community Development Officer c. SEC : Security and Exchange Commission d. NGO : Non-Government Organization e. BOT : Board of Trustees

1.6 Methodology
This research paper utilized both primary and secondary information. The primary data were gathered through formal and informal interviews. Secondary data were gathered from the Foundation’s Manual and Work Instructions, Minutes of BOT or Board of Trustees annual meeting, and internet sources.

CHAPTER 2
REVIEW OF RELATED LITERATURE
Nongovernmental sector has developed quite consistently over the years while addressing the gaps which were neither considered nor paid attention to by corporate bodies. NGOs have known as non-profit, voluntary, service /development oriented systems working for the benefit of the sections of the population and also the members of the organization.
2.1 Growth and history of NGOs
The growth of these organizations is phenomenal. Their number increased from just a handful of such organizations - the most prominent of which surely was the International Committee of the Red Cross - to several hundred around 1950. Today there are approximately twenty thousand NGOs. Since the number of unrecorded cases is certainly relatively high, the real figures are probably even higher. By now, there is no political field where they cannot be found.
Non-governmental organizations needed the breeding ground of civil society to emerge and to consolidate as institutions. Consequently, they had their origin in places where civil society was made possible by a space not controlled and fully regulated by state power - that is, in liberal democracies. It has been, however, a surprising realization during the last few decades, that NGOs, once they came into existence, no longer needed this special ground. Let us continue with this metaphor: * NGO's undertook activities independent from the state, ones aimed at public welfare, but not ones that wished to take over the state's power. * NGO's functioned as fertilizers in order to let something similar grow and survive also on the dry breeding ground of authoritarian or even totalitarian societies. http://vispo.com/PRIME/ngostudy.htm 2.2 Philippine NGO Sector
There are an estimated 60,000 registered NGOs in the Philippines today.The rapid increase in the number of NGOs in the Philippines has raised concerns about mechanisms to certify their accountability, legitimacy, and transparency. For such reasons, the Philippine Council for NGO Certification (PCNC) was formed in 1998, organized by six of the nation’s largest national networks of NGOs. A Memorandum of Agreement between the government’s Department of Finance and the PCNC authorized the PCNC to certify NGOs based on the NGO meeting certain minimum standards for financial management and accountability. Such a certification is now the basis for the Bureau of Internal Revenue (BIR) to grant Donee Institution status.
In the Philippines, tax-exempt status is given to all nonprofit entities enumerated under Section 30 of the Philippine Tax Code. This section does not require the NGOs to secure certification from an accrediting body to receive income tax exemption. However, to achieve Donee Institution status, there are some additional qualifications. Donee Institution status allows donations to these institutions to be tax-deductible and/or exempt from donor’s tax. That is, local donors (individuals or corporations) are not only exempt from donor’s tax, but also can deduct the amount they have donated from their taxable income (up to a certain extent).
Certification by the PCNC acts as a “seal of good housekeeping” that prospective donors and funders may consider in their selection of organizations to support. Once an organization has been judged to meet the minimum criteria for certification, the board of the PCNC offers a 3-year or 5-year certification to the organization and informs the Bureau of the Internal Revenue (BIR), which can then issue the organization a Certificate of Registration as Qualified Donor Institution. The PCNC, which is one of the few government recognized NGO certification systems in the world, also works to promote professionalism, transparency, and accountability among Philippine NGOs.
Another mechanism for Philippine NGO self-regulation grew out of the Caucus of Development NGO Networks (CODE-NGO). CODE-NGO is the largest coalition of NGOs in the Philippines. It is formed of ten groups of membership associations – one national NGO, seven national networks, and two regional networks – and includes an estimated total of 3,000 NGOs throughout the country. Formed in 1990, the organization was officially registered with the Securities and Exchange Commission (SEC) as a non-profit organization in 1991. Also in 1991, CODE-NGO established a Code of Conduct for Development NGOs, the first such coalition to establish a Code of Conduct among NGOs in Asia and one of the first in the global community. This code has been signed by over 1,000 NGOs. http://www.wango.org/congress/about.aspx

2.3 General Situation Review of KDFI and Stanfilco
KDFI operates in Davao City (Calian,Baguio, Marilog & Tugbok District), Compostela valley Province (maragusan, Pantukan), North Cotabato (Kdiapawan City, Makilala Magpet), Province of Bukidnon (covering 11 municipalities and 2 cities), South Cotabato, Malungon of Sarangani Province and Surigao Provinces (Barobo and Tandang)
As mentioned, KDFI is currently in partnership with Stanfilco in community development undertakings. The foundation coordinates with other NGOs, service providers and development players for program complementation and co-ownership of development initiatives in the communities.
KDFI employs professional community development officer (CDO’s) to facilitate development program and interventions in its areas of operations.(Kelly P Holazo)
2.4 The Partner Company
Stanfilco
Stanfilco, A Division of Dole Philippines Incorporated, is the forerunner of the banana industry in the Philippines. It is basically engaged in the production of Cavendish bananas mainly for export to various markets in the world. Its primary export channels are Japan, Korea, Hong Kong, China , New Zealand, and the Middle East. Stanfilco, traces its earlist beginnings to the year 1899. Then known as Vacarro Brothers and Company, it added shipping to its banana importing business and consequently changed the business name to Standard Fruit and Steamship Company. On October 1964, Standard Fruit sold 55% of its interest to Castle anf Cooke, Incorporated. Four years later, Castle and Cooke, now knows as DOLE Food Company, bought 100% of Standard Fruit shares. Consequetly, the label of exported fruits was changed from “Cabana” to “DOLE” Bananas.
Stanfilco in the Philippines
It was in July 1966 when Stanfilco was chartered by the government to engae in the export of bananas. On November 2 of that same year, the vessel MV Benny Skou docked at the Calumpang Wharf in Gneral Santos City, formerly Dadiangas. It carried a cardo of some 176,000 selected Cavendish banana seeds all the way from the Central America plantations of Standard Fruit and Steamship Company. It was a fortuitous moment for Stanfilco and for the Philippines. General Santos City was chosen as the first site of the Philippine Banana Project.
In 1967, the germinated seeds were distributed to the farmers for commercial planting. On November 2, 1968, Stanfilco’s maiden shipment of 4,138 boxes was made. Stanfilco’s beginning was also marked by the introduction of a unique farming concept, a system called the Independent Small Growers Program. Under this program, local farmers grow bananas for the company while retaining full control of their lands. Initially, the program was met with skepticism. Out of hundred of farmers in the area, only a handful initially responded to the program. Over the years, however, the number of farmers who participated in the program has grown tremendously. To date, approximately an estimated of 4,000 Stanfilco independent growers.
To help nurse Stanfilco’s early operations, outside technical expertise was called in, combining efforts with regularly employed technician. New roads were opened and a whole network of canals was carved through rows and rows of new banana plantings. The existing drainage system was also improved to prevent clogging and overflowing during the rainy season. And to facilitate and expedite the shipping of exportable bananas, plants for washing, weighing and packing were constructed.
Stanfilco’s farm areas in Davao province comprised of Kapalong, Sto. Tomas, Panabo, Carmen, Compostella, Maragusan and Calinan. Recent increasing demands in the foreign market spawned the expansion of company’s operation. Stanfilco also proudly counts itself as one of the few companies who pioneered the introduction and implementation of TQM or Total Quality Management in the agro-industrial sector in the Philippines. In the late 1990s, Stanfilco gained certification in two international standards – the quality management system (ISO 9002) and environmental management system (ISO 14001). It also received certification in Social Accountability (SA8000) standards in 2000.
To date, Stanfilco had been certified under ISO 9001:2008 Quality Management System, ISO 2200:2005 Food Safety Compiant, SA 8000:2008 Social Accountability for employees, ISO 1400:2004 Environmental Management and Protection, Global GAP: compliance to Good Agricultural Practices and Organic Standards.Having helped bring DOLE bananas to dominate in the Philippines and the markets abroad, Stanfilco looks forward to spending many more years in the apex of the banana industry through continuous improvement quality.

Figure 1. Shows KDFI’s areas of operations.
.

Chapter 3
Organizational Structure and Management

3.1 Kasilak Organizational Structure
KDFI Board of Trustees (BOT)

Management Committee (MANCOM)

Executive Director

Accountant (External)
Administrative and Finance Officer

--------------------

Area Coordinator for Maragusan
CDO of Surigao
CDO of Calinan
CDO Sarangani
CDO for South Skyland
CDO for North Skyland
CDO for North Cotabato

Bukidnon Province
Field Technician

Project Coordinator

Community Development Facilitators (CDF)

3.2 General Management
KDFI is headed by an Executive Director who reports to the BOT-Board of Trustees and manages the foundation. There is a management committee (MANCOM) composed of the foundation Executive Director, Stanfilco HR Councilor and HR Facilitator. The HR Councilor equivalent in other organization is a Director while the HR facilitator is an HR manager.
The Foundation has been operating for 13 years in community building with the help of their seven (7) Community Development Officers (CDOs), three (3) Community Organizers for 11 municipalities and 2 cities, one (1) administrative officer and two (2) office staffs. The organization can be considered lean for an area covering 11 municipalities and two cities in Mindanao. Major decisions involving KDFI and its project have to be evaluated during MANCom meeting and approved by the BOT.
The BOT is composed mainly by Dole-Stanfilco employees and one external director.
3.3 Highlights of Performance
The foundation was led by Joemil Montebon who was instrumental in bringing the organization to higher and eventually spun-off from its mother company, Dole Stanfico. Kaibigan Development Foundation Inc. major development concerns include the following: 1. Low Agricultural Productivity 2. Environmental Degradation 3. Inadequate Infrastructures 4. Limited access to basic social services 5. Underdeveloped tourism potential
Due to an increase in the number of donors, KDFI was encouraged and continued its expansion in community development. One of its goals is to improve and increase access to potable water to rural communities by providing infrastructures such as The “Banga- Pinoy”- a Ferro-cement Water Tank. There are around 90 units Constructed in various communities in Mindanao benefiting more than 5000 households.
Another program that continues to expand and have gained recognition from local government units is the giving health awareness and support services to the communities. Hence, the Tuberculosis-Directly Observed Treatment Course (TB-DOTS) program was introduced with strong participation of Department of Health and the local government units. (Kelly Holazo).

Chapter 4
ANALYSIS OF ORGANIZATIONAL EXTERNAL ENVIRONMENT
NGOs play important roles in society. NGOs are motivated by a desire for caring and developing society. NGOs establish and operate programs of education, health, social welfare and economic improvement, especially among disadvantaged sectors. In addition, NGOs directly and indirectly encourage and extend democratic practices. NGOs have also long been involved in pioneering new approaches to meeting needs and solving problems in society. In recent years, NGOs have also been at the center of renewed searches for sustainable processes of social, environmental and economic development and action on issues such as peace, democracy, human rights, gender equity and poverty.
Global Dimension: As a worldwide producer of fruits and vegetables, Dole Food Company, Inc. operates in over 90 countries, employing 75,000 individuals as growers, harvesters, scientists, packers, shippers, sales people and the like. This global presence has enabled Dole to unite workers of various origins, cultures and religions, which has led to a uniquely diverse and tolerant corporate atmosphere. In order to maintain cohesion throughout its workforce, Dole is committed to offering employees education, protection and necessary tools for personal growth and development in their communities. Dole also has a strict Code of Conduct that all employees must sign and follow. Knowing that society plays a vital role in preserving the environment, part of this Code of Conduct states that employees are also required to comply with Dole’s environmental policy. Many of Dole’s areas of operation consist of poor, rural communities, some of which face political and economic uncertainties. As a way to reduce the impact of these issues and improve the quality of life for residents, Dole provides a stable source of employment with wages and benefits exceeding legal standards. Many Dole operations also offer rent-free housing for employees, as well as health, sports, social and educational activities for the entire community.
Finally, Dole has developed a constructive dialogue with its stakeholders at the local and global levels. The Company believes that these open dialogues are crucial for the development of mutual understanding and confidence between involved parties in overcoming local challenges, defining priorities around new programs or taking any actions that affect the community at large. http://dolecrs.com/corporate-responsibility/
Local Dimension: Part of the commitment of Dole as a corporate social responsible. The challenge is to maintain and enhance that the corporate has been built. As Mahatma Gandhi observed “Think Global Act Local” Local corporate foundation is created, such as Kasilak of Stanfilco that commits to improve the living condition of assisted communities by actively promoting partnership in the implementation of community empowerment, livelihood, environmental programs and facilitation on access to basic social services through quality service, teamwork and transparency.
4.1 Opportunities
Growth, Stabilility and Sustainability: The opportunities for growth, stability and sustainability of KDFI is big given that Dole-Stanfilco is also expanding and the need for social services to cushion the impact of Dole-Stanfilco operation is necessary. (K.Holazo, 2011).
Local Networking: KDFI can be more productive and giving services to communities if they will have constant and proper coordination with the local government, harmonizing approaches to development and pursuing effective projects to each community.
Regional Networking: Since, KDFI serving different region, it is appropriate if they have a constant communication with the regional NGOs. Benchmarking on different resources, programs and effective approaches to be apply in the community. Strong communication and coordination with the regional NGOs also provide an assurance for their strong commitment and cooperation on all the programs that KDFI will implement.
Research and Innovation: KDFIs programs can lead to another birth of programs. A very promising eco-tourism park from their developed forest reserve may be used not for the communities but can be opened to the public for greater scale and market. (Kelly Holazo). Research is helpful to have a better understanding about the community and create a new activities or ways responding to the needs and problems affecting the community.
4.2 Threats
Lack of Fund: This is the biggest threat that the foundation may poses. Insufficient fund means there will be a delayed on the implementation of the project or no programs at all.
Poor Management Skills: This is a common threat that a NGOs encountered. Kasilak as a foundation could also be affected on this kind of threat. Mismanaged the resources may lead the foundation down, the private company will pull out their resources if the projects don’t serve the purposes and if they failed to satisfy the requirements of the projects.
Absence of Strategic Planning: If Kasilak will not conduct a Strategic plan, then this leaves them vulnerable to the whims of donors and makes it difficult to measure KDFI impact and contribution.
Poor Communication: Due to the widespread distribution of CDOs the poor communication may be a threat. If there is a lack of communication, there are many misunderstanding, which may lead to delay the project, chaos and ambiguity.

CHAPTER 5
ORGANIZATIONAL OBJECTIVES AND RECOMMENDATION
The vision, mission, goal and objectives for KDFI are based on the direction given to them by the Dole-Stanfilco towards community development. The management Committee has crafted it. In order to provide a more distinct and clear perspective for KDFI there is a need to enhance and re-visit some items as applicable and give clear directions towards community development. Goals and objectives were set based on SMART (Specific, Measurable, Attainable, Realistic and Time-bound) method. 6.1 Existing Vision
Kasilak Development Foundation Inc. envisions people living in properly and ecologically balance environment through integrated-approach to natural resource management and sustainable community development and progress in partnership with Dole Stanfilco. 6.2 Existing Mission
Kasilak Development Foundation Inc. commits to improve the living condition of assisted communities by actively promoting partnership in the implementation of community empowerment, livelihood, environmental programs and facilitation on access to basic social services through quality service, teamwork and transparency. 6.3 Existing Goals and Objectives
Human Resources: To develop and install system and structure that facilitates efficient and effective organizational management and administration.
Financial Resources: To mobilize and generate sufficient resources (internal and external) to support various programs and projects of the organization
Institutional Management: To encourage meaningful involvement of officers of the organization in program development, monitoring and evaluation.
Programs and Services: To develop, implement and sustain programs and projects for environment, community, basic social services and corporate charitable.

5.4 Strengths and Weaknesses
Strengths
KDFI one greatest strength in delivering the programs of Stanfilco as partner is its being in diversity. Stanfilco and Kasilak is committed in promoting diversity and building culture which enables all the community to achieve their full potential regardless of age, gender, race, sexual preferences and disabilities. There is lot of programs in livelihood/enterprise that helps our community to sustain and surpass all the challenges in life. Kasilak build communities within the larger community to ensure that people of different backgrounds or orientations have places to go for support when needed and to share experiencing and learning. Furthermore, the size of foundation tends to be small, flexible and process oriented.
The CDO’s are all competent, they are all committed and motivated and continue to work despite the low remuneration and risks involved. CDO’s are leaders getting things done behind the scene and an asset to KDFI and Stanfilco as well. CDOs are noble; their ability to innovate development approaches and processes is very significant. They are the one link or connects gap between people internally or externally. CDOs are always involved in stopping toxic waste inclinator from being placed in a community, planning an alternative school or health center, developing a housing plan, campaign to clean up environment, promoting public awareness of benefits and entitlements, implementing livelihood programs, promote corporate responsibility and advocating human rights and social justice. Thus, CDOs are all considered competent in building and organizing KDFI programs.
Weaknesses
Like the other NGOs, Kasilak as a foundation developed particular skills and expertise based on their actual work experiences. These range from community organizing approaches, local participatory planning systems, and training and methodologies to technologies, agriculture, resource management, health and safety. However due to these wide scope of responsibilities, this lead to lack of focus, work overload and diffusion of impact. Different location that Kasilak serves creates poor communication which leads to failure implementation and delay implementation of the programs for the respective community. Furthermore, there is another reason that might lead the programs implementation delayed the organization that composed by BOT which all Stanfilco employees holding key positions in the company. BOT is the decision – making body it looks the entire picture inside and outside the organization. Every proposal should all be passed through the BOT that might cause the delay since they are not full time doing and reviewing all KDFI proposals. In addition, one of the KDFI programs is about promoting healthy and safety programs to the community which is very ironic because the safety of CDO is on risk considering that the some location that KDFI serves is not safe due to the present of NPAs and other environmental factors such as landslide. Lastly, the dependence of KDFI to Stanfilco funds is also considered to be one of the restrictions of KDFI, the reason behind is that, if there is shortages in funding there are programs that will be cut or it will not be implemented.
5.6 Recommendation
In the light of the above inputs, the following are the recommendations particularly the KDFI and its CDOs.
Maintain constant communication
KDFI and its members should have a constant communication with the community and the organization. Given the wide scope of responsibilities and bizarre location KDFIs mission, goals and objectives should properly disseminate and maintain a continuing dialogue with the community. The constant communication of KDFI to Stanfilco as their funding support is very important. To avoid the cutting of programs it is better to inform the BOT ahead of time in order for the board to justify the future cost of the project. It is also obvious that executive director has specific requirements for accountability which the board can help fulfill. Participation and communication of both parties is important since part of the board’s job is to evaluate the work of the executive director and its members/DCOs to determine the compensation and the progress/impact of the programs in the community. Furthermore, in order to reduce administration and improve communication the foundation may request a centralized web based application and management system.
Strengthen Networking or Partnerships
Networking is “taking a place when self-administering groups join together in diverse relationships for the purpose of Exchange and Cooperation which they propagate themselves by emulation and form work, living and communication groupings”(H.Borgel). KDFI needs to exert even greater effort in addressing the needs of community, thus networking is another element to be strategic. The networking should be maintain and enhance in order to increase the access of information; expertise and financial resources; increased efficiency and provides advice on best practices. KDFI is an independent entity that makes difference in the lives of people and communities which network interventions take into account the entire organization and the context in which it operates and recognize how changes in one part of the organization impact others. In addition, networking benefited KDFI in particularly in terms of programs complementation, resource matching and leveraging, strengthening and expansion or resource-base (personnel, finance and organizational capability.
Training in technical skills and management
Learning is a continuous process it never stops. Thus, all CDOs to be more competent should always give importance to educating themselves about new innovations, systems and formula to be better of service to others. Primarily the goal of training is to increase productivity and help CDOs to implement more strategies and come with more skills to manage conflict among CDOs, the people in the organization and the community. Through training CDOs will become more motivated and it give will morale. CDOs will develop a sense of worth, the confidence to manage their respective area of assignment.
The Stanfilco as a partner must actively participate, promote and sustain current efforts that KDFI started and develops. The active involvement of Stanfilco helps pursue KDFIs mission which the community will benefit.
Consultation and Implementation.
It is given that the review of performance would involve executive directors and BOT. Therefore, there should be a series of consultation about the performance of each CDO. The executive director should evaluate his/her member in a fair manner. It is recommended that before the year starts all goals and deliverables are in place in order for the executive director to evaluate the CDOs objectively or whether strategic goals, the mission and operational plans are being realized. In addition, it is a good practice for the executive director to update the board regularly on major developments, problems and successes Moreover, the executive director and its member is recommended to make a report about budget, forecasts and other policies related to financial monitoring of the organization, this kind of process will help the organization ensures that all procedures and policies are in place.

References:
KDFI- A Resource Compilation 2008 http://code-ngo.org/home/images/stories/pdf/TrendsonODAforRPNGOs(2000).pdf http://www.crin.org/docs/resources/treaties/crc.8/Philippines_Coalition_NGO_Report.pdf http://www.synergos.org/knowledge/03/asiafinancingphilippines.pdf http://www.synergos.org/globalphilanthropy http://www.afonline.org http://www.pcnc.org http://www.NGOboards.org http://vispo.com/PRIME/ngostudy.htm