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<front>
<journal-meta>
  <journal-id journal-id-type="publisher-id">52</journal-id>
  <journal-id journal-id-type="short-title">gesr</journal-id>
  <journal-id journal-id-type="doi">10.31703/gesr</journal-id>
  <journal-title-group>
    <journal-title>Global Educational Studies Review</journal-title>
    <abbrev-journal-title abbrev-type="publisher">gesr</abbrev-journal-title>
  </journal-title-group>
  <issn publication-format="print">2708-2113</issn>
  <issn publication-format="electronic">2708-3608</issn>
  <self-uri xlink:href="https://gesrjournal.com"/>
  <publisher>
    <publisher-name>Humanity Publications</publisher-name>
    <publisher-loc>Pakistan</publisher-loc>
  </publisher>
</journal-meta>
<article-meta>
  <article-id pub-id-type="publisher-id">392535</article-id>
  <article-id pub-id-type="doi">10.31703/gesr.2020(V-I).02</article-id>
  <article-id pub-id-type="other" specific-use="submission-id">3004</article-id>
  <article-version article-version-type="publisher">1.0</article-version>
  <article-categories>
    <subj-group subj-group-type="heading">
      <subject>article</subject>
    </subj-group>
  </article-categories>
  <title-group>
    <article-title xml:lang="en">Finance Allocation and Utilization as Predictor of Sports Development: A Case Study of Mianwali and Layyah District</article-title>
  </title-group>
<contrib-group>
  <contrib contrib-type="author" seq="1" corresp="yes">
    <name>
      <surname>Jabeen</surname>
      <given-names>Afshan</given-names>
    </name>
    <email>ziaulislamgr8@gmail.com</email>
    <role vocab="credit" vocab-identifier="https://credit.niso.org/" vocab-term="Conceptualization" vocab-term-identifier="https://credit.niso.org/contributor-roles/conceptualization/">Conceptualization</role>
    <role vocab="credit" vocab-identifier="https://credit.niso.org/" vocab-term="Writing – original draft" vocab-term-identifier="https://credit.niso.org/contributor-roles/writing-original-draft/">Writing – original draft</role>
    <xref ref-type="aff" rid="aff1"/>
    <xref ref-type="corresp" rid="cor1"/>
  </contrib>
  <contrib contrib-type="author" seq="2">
    <name>
      <surname>Khan</surname>
      <given-names>Salahuddin</given-names>
    </name>
    <email>ziaulislamgr8@gmail.com</email>
    <role vocab="credit" vocab-identifier="https://credit.niso.org/" vocab-term="Writing – review &amp; editing" vocab-term-identifier="https://credit.niso.org/contributor-roles/writing-review-editing/">Writing – review &amp; editing</role>
    <xref ref-type="aff" rid="aff2"/>
  </contrib>
  <contrib contrib-type="author" seq="3">
    <name>
      <surname>-Ul-Islam</surname>
      <given-names>Syed Zia</given-names>
    </name>
    <email>ziaulislamgr8@gmail.com</email>
    <role vocab="credit" vocab-identifier="https://credit.niso.org/" vocab-term="Writing – review &amp; editing" vocab-term-identifier="https://credit.niso.org/contributor-roles/writing-review-editing/">Writing – review &amp; editing</role>
    <xref ref-type="aff" rid="aff3"/>
  </contrib>
  <aff id="aff1">
    <label>1</label>
    <institution-wrap>
      <institution>Ph.D scholar, SS&amp;PE, Gomal University D. I. KHAN</institution>
    </institution-wrap>
    <addr-line>KP</addr-line>
    <country>Pakistan</country>
  </aff>
  <aff id="aff2">
    <label>2</label>
    <institution-wrap>
      <institution>Chairperson, SS&amp;PE, Gomal University D. I. KHAN</institution>
    </institution-wrap>
    <addr-line>KP</addr-line>
    <country>Pakistan</country>
  </aff>
  <aff id="aff3">
    <label>3</label>
    <institution-wrap>
      <institution>SS&amp;PE, Gomal University D. I. KHAN</institution>
    </institution-wrap>
    <named-content content-type="author-role">Lecturer</named-content>
    <addr-line>KP</addr-line>
    <country>Pakistan</country>
  </aff>
</contrib-group>
<author-notes>
  <corresp id="cor1">Corresponding Author: Afshan Jabeen, Ph.D scholar, SS&amp;PE, Gomal University D. I. KHAN, KP, Pakistan.. Email: <email>ziaulislamgr8@gmail.com</email></corresp>
<fn fn-type="COI-statement" id="fn-coi">
  <p>The authors declare that they have no conflicts of interest.</p>
</fn>
<fn fn-type="ethics-statement" id="fn-ethics">
  <p>This study did not require formal ethics approval.</p>
</fn>
<fn fn-type="data-availability-statement" id="fn-data">
  <p>Data sharing is not applicable to this article.</p>
</fn>
</author-notes>
<pub-date pub-type="epub" date-type="pub" publication-format="electronic">
  <day>31</day>
  <month>03</month>
  <year>2020</year>
</pub-date>
<pub-date pub-type="collection">
  <month>03</month>
  <year>2020</year>
</pub-date>
<pub-date date-type="pub" publication-format="print">
  <day>02</day>
  <month>06</month>
  <year>2022</year>
</pub-date>
  <volume>5</volume>
  <issue>1</issue>
  <season>Winter</season>
  <fpage>10</fpage>
  <lpage>18</lpage>
  <history>
    <date date-type="received">
      <day>30</day>
      <month>03</month>
      <year>2020</year>
    </date>
    <date date-type="accepted">
      <day>02</day>
      <month>06</month>
      <year>2022</year>
    </date>
  </history>
<funding-group>
  <funding-statement>
<p>The authors received no specific funding for this work.</p>
  </funding-statement>
</funding-group>
<permissions>
  <copyright-year>2020</copyright-year>
  <copyright-holder>Humanity Publications</copyright-holder>
  <license license-type="open-access" xml:lang="en" xlink:href="https://creativecommons.org/licenses/by/4.0/">
    <license-p>This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License.</license-p>
  </license>
</permissions>
<self-uri content-type="text/html" xlink:href="https://gesrjournal.com/article/Finance-Allocation-and-Utilization-as-Predictor-of-Sports-Development-A-Case-Study-of-Mianwali-and-Layyah-District"/>
<self-uri content-type="pdf" xlink:href="https://gesrjournal.com/pdf/gesr/MBSPKEVBRD.pdf"/>
<supplementary-material id="suppl-pdf" content-type="pdf" xlink:href="https://gesrjournal.com/pdf/gesr/MBSPKEVBRD.pdf">
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    <title>Full Text PDF</title>
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</supplementary-material>
  <abstract>
    <p>`Sports and Games in the Government colleges of different districts ( Mianwali &amp; Layyah) of southern Punjab have been on the significant decline especially in female folk. Objective of this research was to analyze the allocation and utilization of sports funds for female sports development at college level. Finance allocation and utilization are the pivots around which the particular study revolved. A sample of 34, LPEs (17) and senior clerks (17) working in government colleges for women were selected by using a convenient sampling technique. Two self-developed on 3-point Likert type scale consisting of 19 and 10 items were used for collecting the data. One for senior clerks and 2nd for lecturers in Physical Education (LPEs). The obtained data was analyzed by using one sample T-test. The study results found that the sports funds allocation as per the listed pupils in different five years was depicted enough to some extent while the allocated amount does not utilize properly for the promotion of college sports. So it was recommended that the college principals should be trained in the arena of fiscal management and use the allocated sports funds for the promotion of female sports only.</p>
  </abstract>
<kwd-group kwd-group-type="author-keywords">
  <kwd>Finance</kwd>
  <kwd>Allocation</kwd>
  <kwd>Utilization</kwd>
  <kwd>Sports</kwd>
  <kwd>Development.</kwd>
</kwd-group>
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</front>
<body>
<sec id="sec-1">
  <title>Introduction</title>
<p>The field of sports and games is very broad; it serves as a shape of therapy as well as a tool in various spheres of life that assists to bring the change in the nations. In this connection, the allocation and availability of financial resources and sports participation in developed nations have been widely studied. In the number of advanced countries, it has been indicated that sports funding has a direct impact on sports participation and performance (Côté et al., 2007). Nevertheless, no significant research study has been carried out to analyze the finance allocation and utilization as a predictor of sport development and its effects on female sports participation in southern Punjab, Pakistan. Misener and Doherty (2013) found that for the better and smooth running of sports programs, it is required to make sure the availability of all the necessary resources including finance for players in the sports arena. So, the lack of required sports facilities has harmful effects on athlete performance. Many players show poor performance due to a lack of necessary resources in sports (Samagaio et al., 2009).</p><p>Similarly, sport funds and other financial resources are some basic factors to organize the sports, and they also play a chief role in sports participation and it’s a promotion (Girginov &amp; Hills, 2008). Keeping in view the sensitivity of matter, the higher education department, Punjab, Pakistan has notified the sports fund for each educational institution to collect Rs:180 as per the listed students and utilize for sports purposes (Govt. Of Punjab, No.SO (CA)1-44/2016). Despite that sports and games in the government colleges of different districts (Mianwali &amp; Layyah) in southern Punjab have been on the significant decline especially in female folk.  The researcher is performing as a physical education teacher in an educational institution of District Mianwali and facing many challenges for conducting sports events due to lacking some basic facilities i.e. financial resources, availability of nutritional support, sports equipment, and psychological training, etc. So, the research scholars determined to observe the current scenario of sports, to find out the main causes of downfall in sports, and to investigate the actual status of finance allocation and its utilization as predictor of sports development in public sector colleges of Mianwali and Layyah districts.</p>
</sec>
<sec id="sec-2">
  <title>Literature Review</title>
<p>Sports and games are the effective sources of getting satisfaction and recreation and proper use of the abundance of free time and leisure hours is nothing more than a significant social problem. Tension and mental worries are very common nowadays (Torkildsen, 2005). According to Kelly (2004), sports are the only means which can effectively work to relieve an individual from psychological problems. A person whose physical and mental health appear in good sate can be proven worthy to the community and society. So, in connection with sports promotion, according to Ancona and Caldwell, (1992) sports activities do have certain resources to achieve optimal results such as staff, space, and equipment to apply and propagate. A research study found that lack of knowledge, time, money, family issues, and companion are an indication which proves significantly recreational constraints in female sports (Stamis et al., 2010). Sports administrator needs to determine and examine resources that can aid to fulfill needs and to acquire sources (Chelladurai, 2006). From the last few years, the programs of sports were constricted to a few games, the squads were limited and the players were not equipped so completely and elaborately like today (Frank &amp; Cook, 2010). Then the Sports face the downfall rapidly.</p><p>In the sports and games context, the development would entail the discovery of prodigies of sports who transplanted into national bodies of sports, regular organization of sports at a specified period, the right scheme of remuneration among other people. Idowu (2011); quoted Lawal (1993) revealed that the head of institutions who plan well to use the fiscal resources for sports are much better than those who don&apos;t plan. He specified the planning as managerial skills that concentrate on stipulating resources for the achievement of optimal performance and specified goals in sports whilst according to Cole (2000) budgeting is a substance usually explicit in financial terms and condition of the required performance of any institution in regard of its aims. The Government of Punjab Budget for the fiscal year 2014-15 allotted Rs. two billion for youth and sports (Pakistan Daily Times, 9 August 2015). But, unluckily, 22% of the total allocated amount was utilized for sports purposes (Jabeen &amp; Khan, 2016). Similarly, Mozafari et al (2010) demonstrated that lack of required facilities, the low interest of heads, fear of assault, race, gender, and high entry fee are some basic factors that have badly affected the sports participation in different people groups. Sports and games in the government colleges in various districts of southern Punjab have been on the significant decline especially in female folk. Therefore, this study was an attempt to identify if finance allocation and utilization predict sports development in Government colleges for women in Mianwali, and Layyah district especially, behind the fact, the athletes are expected to be motivated to participate in a specific competition to achieve optimal performance.</p><p><break/></p><p>Objectives of the Study</p><p>Main objectives of the study were as follow:</p><p>1.	To evaluate the allocation of sports funds in female colleges of districts Mianwali and Layyah, Punjab, Pakistan.</p><p>2.	To assess the distribution and utilization of funds for different purposes of sports at female colleges if districts Mianwali and Layyah, Punjab, Pakistan.</p><p>3.	To analyze the operating procedures for the expenditure of sports funds and grants in female colleges of Mianwali and Layyah districts, Punjab, Pakistan.</p><p><break/></p><p>Research Questions</p><p>The study was based on the following research questions:</p><p>1.	Whether the allocation of sports funds in the different female colleges of districts (Mianwali and Layyah) Punjab, Pakistan is sufficient?</p><p>2.	Whether the utilization and distribution of sports funds in female colleges of different districts (Mianwali and Layyah) Punjab, Pakistan are appropriate?</p><p>3.	Whether the operating procedures adopted for the expenditure of sports funds in female colleges of districts Mianwali and Layyah, Punjab is standardized?</p>
</sec>
<sec id="sec-3">
  <title>Research Methodology</title>
<p>The primary objective
of the research was to evaluate the Finance Allocation and Utilization as a
predictor of sports development at the college level. The quantitative research
method based on simple servery adopted in particular research. The study population
consisted of all the Lecturers in Physical Education (LPEs) and senior clerks
working in government colleges for women of different districts (Mianwali &amp;
Layyah) within southern Punjab, Pakistan. All female colleges of these two
districts were taken for equal and true representation.</p><p>17 and senior clerks
17 were taken by using a convenient sampling technique. One Lecturer (PE) and
one senior clerk from each college of the district were selected so the total
number of sample was 34 (17 lecturers and 17 senior clerks) for this present
study.</p><p>Two self-designed questionnaires on 3- points scale, having options Yes/ No and
year-wise funds detail were developed for data collection. Senior clerks’
questionnaire consisted of 11 items and year-wise funds detail (allocation and
expenditure) was used to provide the information of allocated and expenditure
amount as per the
enrolled students. While, lecturers’
questionnaire also (comprised of 11 items, on 3-points scale and having option
Yes/ No) was used for investigating the situation of the utilization of funds
for sports purposes.</p><p><ext-link ext-link-type="uri" xlink:href="file:///D:/Fulltext/GESR/2020/Winter/2%20Finance%20Allocation%20and%20Utilization%20as%20Predictor%20-%20Afshan%20Jabeen.docx#Treece1982">Treece and Treece (1982)</ext-link> suggested 10% of the project sample size for a pilot study in survey
research. So, the
questionnaires were piloted on 02 lecturers and 02 clerks (these lecturers and
clerks were not included in final data collection) and validated in light of
the recommendations of 05 experts of the field accordingly. For this purpose,
the content validity approach was applied in the present study. The Cronbach’s alpha reliability coefficients
values for research questionnaires were both questionnaires. The
reliability of these questionnaires was found as the lecturers’ scale was 0.82
and for clerks’ scale was 0.76.</p><p>Formal
approval was taken from the Departmental Supervisory Committee of social
sciences of Gomal University, Dera Ismail Khan and Director of colleges of both
districts and the same sent to the heads of institutions of sampled Government
colleges. Consent forms from LPEs and clerks were filled, Time and date were
fixed for the survey.   The researchers
visited all sample colleges. The response rate (30 out of 30) was 100%.  The researchers completed the data collection
process in 5 weeks.  The researchers tried
their best to clarify the scales’ items to the participants during the
distribution. The obtained data were analyzed by using One Sample T-test.</p><p><bold>Table 1.</bold> Description
of Sampling</p><table-wrap id="table1"><label>Table 1</label><caption><title>Table 1</title></caption><table><tbody><tr><td valign="top"> <p><bold>S. No</bold></p> </td><td> <p><bold>District’s Name</bold></p> </td><td> <p><bold>Sample Colleges</bold></p> </td><td> <p><bold>LPEs</bold></p> </td><td> <p><bold>Senior Clerks</bold></p> </td><td> <p><bold>Total</bold></p> </td></tr><tr><td valign="top"> <p>1</p> </td><td> <p>District Minawali</p> </td><td> <p>8</p> </td><td> <p>8</p> </td><td> <p>8</p> </td><td> <p>16</p> </td></tr><tr><td valign="top"> <p>2</p> </td><td> <p>District Layyah</p> </td><td> <p>9</p> </td><td> <p>9</p> </td><td> <p>9</p> </td><td> <p>18</p> </td></tr><tr><td valign="top"> <p>3</p> </td><td> <p>G.Total</p> </td><td> <p>17</p> </td><td> <p>17</p> </td><td> <p>17</p> </td><td> <p>34</p> </td></tr></tbody></table></table-wrap>
</sec>
<sec id="sec-4">
  <title>Results and Discussion</title>
<p><bold>Table 2.</bold> Allocation
of sports funds (2011-2015)<italic> Allocation of Sports Funds from 2011 - 2015</italic></p><table-wrap id="table2"><label>Table 2</label><caption><title>Table 2</title></caption><table><tbody><tr><td> <p><bold>S.
  No</bold></p> </td><td> <p><bold>District</bold></p> </td><td> <p><bold>A</bold></p> </td><td> <p><bold>2011</bold></p> </td><td> <p><bold>2012</bold></p> </td><td> <p><bold>2013</bold></p> </td><td> <p><bold>2014</bold></p> </td><td> <p><bold>2015</bold></p> </td><td> <p><bold>Total</bold></p> </td></tr><tr><td> <p>1</p> </td><td> <p>Mianwali</p> </td><td> <p>Allocation</p> </td><td> <p>78904</p> </td><td> <p>87522</p> </td><td> <p>323102</p> </td><td> <p>540343</p> </td><td> <p>560026</p> </td><td> <p>1589897</p> </td></tr><tr><td> <p>2</p> </td><td> <p>Layyah</p> </td><td> <p>Allocation</p> </td><td> <p>217590</p> </td><td> <p>236688</p> </td><td> <p>297592</p> </td><td> <p>317246</p> </td><td> <p>405524</p> </td><td> <p>1474640</p> </td></tr><tr><td colspan="2"> <p>Total
  13 Districts</p> </td><td> <p>Allocation</p> </td><td> <p>296494</p> </td><td> <p>324210</p> </td><td> <p>620694</p> </td><td> <p>857589</p> </td><td colspan="2"> <p>965550</p> </td></tr><tr><td colspan="2"> <p>Total
  5 years</p> </td><td> <p>Allocation</p> </td><td> <p>3064537</p> </td><td colspan="5"> <p>100%</p> </td></tr></tbody></table></table-wrap><p><bold>Table 3.</bold>District wise Allocation and
Utilization of Sports funds (Mianwali District) The allocation &amp; utilization
of Sports fund for five years (2011 to 2015).</p><table-wrap id="table3"><label>Table 3</label><caption><title>Table 3</title></caption><table><tbody><tr><td valign="bottom"> <p><bold>S.No</bold></p> </td><td valign="bottom"> <p><bold>Colleges’ Name</bold></p> </td><td valign="bottom"> <p><bold>A&amp;U</bold></p> </td><td valign="bottom"> <p><bold>2011.</bold></p> </td><td valign="bottom"> <p><bold>2012.</bold></p> </td><td valign="bottom"> <p><bold>2013.</bold></p> </td><td valign="bottom"> <p><bold>2014.</bold></p> </td><td valign="bottom"> <p><bold>2015.</bold></p> </td><td valign="bottom"> <p><bold>Total</bold></p> </td><td valign="bottom"> <p><bold>Balance</bold></p> </td></tr><tr><td rowspan="2" valign="bottom"> <p>1.</p>  </td><td rowspan="2" valign="bottom"> <p>GCW Moosa Khel</p>  </td><td valign="bottom"> <p>Allocation</p> </td><td valign="bottom"> <p>0</p> </td><td valign="bottom"> <p>0</p> </td><td valign="bottom"> <p>197480</p> </td><td valign="bottom"> <p>405416</p> </td><td valign="bottom"> <p>398368</p> </td><td valign="bottom"> <p>1001264</p> </td><td valign="bottom"> <p>961264</p> </td></tr><tr><td valign="bottom"> <p>Utilization</p> </td><td valign="bottom"> <p>0</p> </td><td valign="bottom"> <p>0</p> </td><td valign="bottom"> <p>0</p> </td><td valign="bottom"> <p>15000</p> </td><td valign="bottom"> <p>25000</p> </td><td valign="bottom"> <p>40000</p> </td><td valign="bottom">  </td></tr><tr><td rowspan="2" valign="bottom"> <p>2.</p>  </td><td rowspan="2" valign="bottom"> <p>GCW Liquat-Abad</p> </td><td valign="bottom"> <p>Allocation</p> </td><td valign="bottom"> <p>5760</p> </td><td valign="bottom"> <p>7200</p> </td><td valign="bottom"> <p>8640</p> </td><td valign="bottom"> <p>10560</p> </td><td valign="bottom"> <p>15408</p> </td><td valign="bottom"> <p>47568</p> </td><td valign="bottom"> <p>3768</p> </td></tr><tr><td valign="bottom"> <p>Utilization</p> </td><td valign="bottom"> <p>4900</p> </td><td valign="bottom"> <p>7500</p> </td><td valign="bottom"> <p>9600</p> </td><td valign="bottom"> <p>10500</p> </td><td valign="bottom"> <p>11300</p> </td><td valign="bottom"> <p>43800</p> </td><td valign="bottom">  </td></tr><tr><td rowspan="2" valign="bottom"> <p>3.</p>  </td><td rowspan="2" valign="bottom"> <p>GCW 
  Daud- Khel</p> </td><td valign="bottom"> <p>Allocation</p> </td><td valign="bottom"> <p>1200</p> </td><td valign="bottom"> <p>12720</p> </td><td valign="bottom"> <p>13680</p> </td><td valign="bottom"> <p>14304</p> </td><td valign="bottom"> <p>16800</p> </td><td valign="bottom"> <p>58704</p> </td><td valign="bottom"> <p>20504</p> </td></tr><tr><td valign="bottom"> <p>Utilization</p> </td><td valign="bottom"> <p>0</p> </td><td valign="bottom"> <p>12500</p> </td><td valign="bottom"> <p>3500</p> </td><td valign="bottom"> <p>9500</p> </td><td valign="bottom"> <p>12700</p> </td><td valign="bottom"> <p>38200</p> </td><td valign="bottom">  </td></tr><tr><td rowspan="2" valign="bottom"> <p>4.</p> </td><td rowspan="2"> <p>GCW
  Mianwali</p> </td><td valign="bottom"> <p>Allocation</p> </td><td valign="bottom"> <p>43480</p> </td><td valign="bottom"> <p>27158</p> </td><td valign="bottom"> <p>43924</p> </td><td valign="bottom"> <p>42155</p> </td><td valign="bottom"> <p>61730</p> </td><td valign="bottom"> <p>218447</p> </td><td valign="bottom"> <p>69347</p> </td></tr><tr><td valign="bottom"> <p>Utilization</p> </td><td valign="bottom"> <p>32500</p> </td><td valign="bottom"> <p>27850</p> </td><td valign="bottom"> <p>25700</p> </td><td valign="bottom"> <p>23600</p> </td><td valign="bottom"> <p>39450</p> </td><td valign="bottom"> <p>149100</p> </td><td valign="top">  </td></tr><tr><td rowspan="2" valign="bottom"> <p>5.</p>  </td><td rowspan="2" valign="bottom"> <p>GCW Esa- Khel</p> </td><td valign="bottom"> <p>Allocation</p> </td><td valign="bottom"> <p>18576</p> </td><td valign="bottom"> <p>14472</p> </td><td valign="bottom"> <p>19548</p> </td><td valign="bottom"> <p>23868</p> </td><td valign="bottom"> <p>20844</p> </td><td valign="bottom"> <p>97308</p> </td><td valign="bottom"> <p>37488</p> </td></tr><tr><td valign="bottom"> <p>Utilization</p> </td><td valign="bottom"> <p>7500</p> </td><td valign="bottom"> <p>20000</p> </td><td valign="bottom"> <p>6900</p> </td><td valign="bottom"> <p>6920</p> </td><td valign="bottom"> <p>18500</p> </td><td valign="bottom"> <p>59820</p> </td><td valign="bottom">  </td></tr><tr><td rowspan="2" valign="bottom"> <p>6.</p>  </td><td rowspan="2" valign="bottom"> <p>GCW Mosa-khel</p> </td><td valign="bottom"> <p>Allocation</p> </td><td valign="bottom"> <p>2688</p> </td><td valign="bottom"> <p>18340</p> </td><td valign="bottom"> <p>21350</p> </td><td valign="bottom"> <p>15000</p> </td><td valign="bottom"> <p>8524</p> </td><td valign="bottom"> <p>65902</p> </td><td valign="bottom"> <p>4062</p> </td></tr><tr><td valign="bottom"> <p>Utilization</p> </td><td valign="bottom"> <p>2550</p> </td><td valign="bottom"> <p>14500</p> </td><td valign="bottom"> <p>19720</p> </td><td valign="bottom"> <p>14570</p> </td><td valign="bottom"> <p>10500</p> </td><td valign="bottom"> <p>61840</p> </td><td valign="bottom">  </td></tr><tr><td rowspan="2" valign="top"> <p>7.</p> </td><td rowspan="2" valign="bottom"> <p>GCW WanBuchran</p> </td><td valign="bottom"> <p>Allocation</p> </td><td valign="bottom"> <p>0</p> </td><td valign="bottom"> <p>0</p> </td><td valign="bottom"> <p>9600</p> </td><td valign="bottom"> <p>12000</p> </td><td valign="bottom"> <p>14400</p> </td><td valign="bottom"> <p>36000</p> </td><td valign="bottom"> <p>5260</p> </td></tr><tr><td valign="top"> <p>Utilization</p> </td><td valign="top"> <p>0</p> </td><td valign="top"> <p>0</p> </td><td valign="top"> <p>8500</p> </td><td valign="top"> <p>11500</p> </td><td valign="top"> <p>10740</p> </td><td valign="top"> <p>30740</p> </td><td valign="bottom">  </td></tr><tr><td rowspan="2" valign="bottom"> <p>8.</p>  </td><td rowspan="2" valign="bottom"> <p>GCW Kammar -Moshani</p> </td><td valign="bottom"> <p>Allocation</p> </td><td valign="bottom"> <p>7200</p> </td><td valign="bottom"> <p>7632</p> </td><td valign="bottom"> <p>8880</p> </td><td valign="bottom"> <p>17040</p> </td><td valign="bottom"> <p>23952</p> </td><td valign="bottom"> <p>64704</p> </td><td valign="bottom"> <p>24179</p> </td></tr><tr><td valign="bottom"> <p>Utilization</p> </td><td valign="bottom"> <p>0</p> </td><td valign="bottom"> <p>11500</p> </td><td valign="bottom"> <p>4250</p> </td><td valign="bottom"> <p>1375</p> </td><td valign="bottom"> <p>23400</p> </td><td valign="bottom"> <p>40525</p> </td><td valign="bottom">  </td></tr><tr><td colspan="2" rowspan="2" valign="bottom"> <p>Total
  8 colleges</p> </td><td valign="bottom"> <p>Allocation</p> </td><td valign="bottom"> <p>78904</p> </td><td valign="bottom"> <p>87522</p> </td><td valign="bottom"> <p>323102</p> </td><td valign="bottom"> <p>540343</p> </td><td valign="bottom"> <p>560026</p> </td><td colspan="2" rowspan="2" valign="bottom">   </td></tr><tr><td valign="bottom"> <p>Utilization</p> </td><td valign="bottom"> <p>47450</p> </td><td valign="bottom"> <p>93850</p> </td><td valign="bottom"> <p>78170</p> </td><td valign="bottom"> <p>92965</p> </td><td valign="bottom"> <p>151590</p> </td></tr><tr><td colspan="2" valign="bottom"> <p>total
  5 years</p> </td><td valign="bottom"> <p>Allocation</p> </td><td colspan="7"> <p>1589897</p> </td></tr><tr><td colspan="2" valign="bottom"> <p>total
  5 years</p> </td><td valign="bottom"> <p>Utilization</p> </td><td colspan="7"> <p>464025</p> </td></tr><tr><td colspan="2" valign="bottom"> <p>Total</p> </td><td valign="bottom"> <p>Balance</p> </td><td colspan="7"> <p>1125872</p> </td></tr></tbody></table></table-wrap><p>The above table and figure show
the five years’ allocation and distribution of funds for sports in various
colleges for women of Mianwali District. The researchers obtained data of years
(2011-2015) from eight colleges and description as. In the year 2011, funds for
sports in various women institutes were noticed as allocation Rs:78904 and
distribution Rs:47450. In the fiscal year (2012), these funds for sports are
calculated as allotment Rs.87522 and distribution Rs.93850. Whilst, in the year
(2013), these funds are noted as allotment Rs:323102 distributions 78170.
Likewise, these funds are calculated as allotment Rs:540343 and distribution
Rs:92965 in the year 2014. In the fiscal year (2015), these Sports funds at
various institutes are depicted in the above table as allotment Rs;560026 and
distribution Rs:151590. Total five years’ allotment of sports funds of Mianwali
for eight women institutes was Rs:1589897, distribution Rs:464025, and entire
balance Rs:1125872.</p>
</sec>
<sec id="sec-5">
  <title>Figure 1</title>
<p>Bar Graph showing the year-wise allocation and utilization of sports fund of Mianwali District</p><p><bold>Table 4.</bold> One sample t-test presenting the
utilization role of funds for college Sports development, Mianwali District.</p><table-wrap id="table4"><label>Table 4</label><caption><title>Table 4</title></caption><table><tbody><tr><td colspan="5"> <p><bold>Independent -Sample Statistics</bold></p> </td></tr><tr><td valign="bottom">  </td><td> <p><bold>Years</bold></p> </td><td> <p><bold>Mean</bold></p> </td><td> <p><bold>Std.
  Deviation</bold></p> </td><td> <p><bold>Std.
  Err. Mean</bold></p> </td></tr><tr><td valign="top"> <p>Sports Funds utilization &amp;
  distribution for Sports development</p> </td><td> <p>5</p> </td><td> <p>58003</p> </td><td> <p>38328.33929</p> </td><td> <p>13551.11431</p> </td></tr></tbody></table></table-wrap><table-wrap id="table5"><label>Table 5</label><caption><title>Table 5</title></caption><table><tbody><tr><td colspan="7"> <p><bold>One -Sample T-test</bold></p> </td></tr><tr><td rowspan="3" valign="bottom">  </td><td colspan="6"> <p><bold>Test
  Value = 198737</bold></p> </td></tr><tr><td rowspan="2"> <p><bold>T</bold></p> </td><td rowspan="2"> <p><bold>Df</bold></p> </td><td rowspan="2"> <p><bold>P
  Value</bold></p> </td><td rowspan="2"> <p><bold>Mean
  Difference</bold></p> </td><td colspan="2"> <p><bold>95%
  Confidence</bold></p> </td></tr><tr><td> <p><bold>Lower</bold></p> </td><td> <p><bold>Upper</bold></p> </td></tr><tr><td valign="top"> <p>Sports Funds utilization for sports
  development</p> </td><td> <p>-10.385</p> </td><td> <p>7</p> </td><td> <p>.057</p> </td><td> <p>-140734.00000</p> </td><td> <p>-172777.2935</p> </td><td> <p>-108690.7065</p> </td></tr></tbody></table></table-wrap><p>Table 4 depicts that the mean of
the utilization of funds for sports of Mianwali in 5 years (2011-2015) is 58003
whilst the allocation amount Mean is 198737. The P-value shows .057 that is
greater than the significant level 0.05 (0.057 &gt; 0.05). It is indicated that
the distribution of Sports funds for women institutes of the Mianwali District
is significantly not sufficient for college Sports development. So, the above
hypothesis is hereby not accepted.</p><p><bold>District Layyah</bold></p><p><bold>Table 5.</bold> Showing the Allocation and
Utilization of Sports fund for the years of 2011-2015</p><table-wrap id="table6"><label>Table 6</label><caption><title>Table 6</title></caption><table><tbody><tr><td rowspan="2"> <p><bold>S.No</bold></p> </td><td rowspan="2"> <p><bold>Name of College</bold></p> </td><td rowspan="2"> <p><bold> A&amp;U</bold></p> </td><td rowspan="2"> <p><bold>2011</bold></p> </td><td rowspan="2"> <p><bold>2012</bold></p> </td><td rowspan="2"> <p><bold>2013</bold></p> </td><td rowspan="2"> <p><bold>2014</bold></p> </td><td rowspan="2"> <p><bold>2015</bold></p> </td><td rowspan="2"> <p><bold>Total</bold></p> </td><td rowspan="2"> <p><bold>Balance</bold></p> </td><td></td></tr><tr><td></td></tr><tr><td rowspan="2"> <p>1</p> </td><td rowspan="2"> <p>GCW
  CHOWK AZAM</p> </td><td> <p>Allocation</p> </td><td> <p>46080</p> </td><td> <p>45600</p> </td><td> <p>52800</p> </td><td> <p>53520</p> </td><td> <p>81600</p> </td><td> <p>279600</p> </td><td rowspan="2"> <p>97155</p> </td><td></td></tr><tr><td> <p>Utilization</p> </td><td> <p>19000</p> </td><td> <p>33745</p> </td><td> <p>34890</p> </td><td> <p>45100</p> </td><td> <p>49710</p> </td><td> <p>182445</p> </td><td></td></tr><tr><td rowspan="2"> <p>2</p> </td><td rowspan="2"> <p>GCW
  KOT SULTAN</p> </td><td> <p>Allocation</p> </td><td> <p>33360</p> </td><td> <p>37728</p> </td><td> <p>38352</p> </td><td> <p>39120</p> </td><td> <p>41568</p> </td><td> <p>190128</p> </td><td rowspan="2"> <p>35493</p> </td><td></td></tr><tr><td> <p>Utilization</p> </td><td> <p>7560</p> </td><td> <p>35650</p> </td><td> <p>39400</p> </td><td> <p>31500</p> </td><td> <p>40525</p> </td><td> <p>154635</p> </td><td></td></tr><tr><td rowspan="2"> <p>3</p> </td><td rowspan="2"> <p>GCW   KAROR</p> </td><td> <p>Allocation</p> </td><td> <p>40750</p> </td><td> <p>48000</p> </td><td> <p>49300</p> </td><td> <p>51200</p> </td><td> <p>53000</p> </td><td> <p>242250</p> </td><td rowspan="2"> <p>99595</p> </td><td></td></tr><tr><td> <p>Utilization</p> </td><td> <p>21300</p> </td><td> <p>19995</p> </td><td> <p>24256</p> </td><td> <p>35289</p> </td><td> <p>41815</p> </td><td> <p>142655</p> </td><td></td></tr><tr><td rowspan="2"> <p>4</p> </td><td rowspan="2"> <p>GCW
  90Ml LAYYAH</p> </td><td> <p>Allocation</p> </td><td> <p>0</p> </td><td> <p>0</p> </td><td> <p>0</p> </td><td> <p>6480</p> </td><td> <p>22356</p> </td><td> <p>28836</p> </td><td rowspan="2"> <p>10080</p> </td><td></td></tr><tr><td> <p>Utilization</p> </td><td> <p>0</p> </td><td> <p>0</p> </td><td> <p>0</p> </td><td> <p>6400</p> </td><td> <p>12356</p> </td><td> <p>18756</p> </td><td></td></tr><tr><td rowspan="2"> <p>5</p> </td><td rowspan="2"> <p>GCW   MIRHAN</p> </td><td> <p>Allocation</p> </td><td> <p>0</p> </td><td> <p>5280</p> </td><td> <p>8640</p> </td><td> <p>5520</p> </td><td> <p>11520</p> </td><td> <p>30960</p> </td><td rowspan="2"> <p>800</p> </td><td></td></tr><tr><td> <p>Utilization</p> </td><td> <p>0</p> </td><td> <p>5000</p> </td><td> <p>4500</p> </td><td> <p>10500</p> </td><td> <p>10160</p> </td><td> <p>30160</p> </td><td></td></tr><tr><td rowspan="2"> <p>6</p> </td><td rowspan="2"> <p>GCW
  PER JAGI</p> </td><td> <p>Allocation</p> </td><td> <p>0</p> </td><td> <p>0</p> </td><td> <p>3780</p> </td><td> <p>4536</p> </td><td> <p>8640</p> </td><td> <p>16956</p> </td><td rowspan="2"> <p>3096</p> </td><td></td></tr><tr><td> <p>Utilization</p> </td><td> <p>0</p> </td><td> <p>0</p> </td><td> <p>3500</p> </td><td> <p>4700</p> </td><td> <p>5660</p> </td><td> <p>13860</p> </td><td></td></tr><tr><td rowspan="2"> <p>7</p> </td><td rowspan="2"> <p>GCWFATEH
  PUR</p> </td><td> <p>Allocation</p> </td><td> <p>51560</p> </td><td> <p>52800</p> </td><td> <p>53520</p> </td><td> <p>56880</p> </td><td> <p>57600</p> </td><td> <p>272360</p> </td><td rowspan="2"> <p>94390</p> </td><td></td></tr><tr><td> <p>Utilization</p> </td><td> <p>29750</p> </td><td> <p>35000</p> </td><td> <p>27600</p> </td><td> <p>43700</p> </td><td> <p>41920</p> </td><td> <p>177970</p> </td><td></td></tr><tr><td rowspan="2"> <p>8</p> </td><td rowspan="2"> <p>GCW
  CHOBARA</p> </td><td> <p>Allocation</p> </td><td> <p>0</p> </td><td> <p>0</p> </td><td> <p>0</p> </td><td> <p>3990</p> </td><td> <p>16200</p> </td><td> <p>20190</p> </td><td rowspan="2"> <p>4415</p> </td><td></td></tr><tr><td> <p>Utilization</p> </td><td> <p>0</p> </td><td> <p>0</p> </td><td> <p>0</p> </td><td> <p>3075</p> </td><td> <p>12700</p> </td><td> <p>15775</p> </td><td></td></tr><tr><td rowspan="2"> <p>9</p> </td><td rowspan="2"> <p>GCW
  LAYYAH</p> </td><td> <p>Allocation</p> </td><td> <p>45840</p> </td><td> <p>47280</p> </td><td> <p>91200</p> </td><td> <p>96000</p> </td><td> <p>113040</p> </td><td> <p>393360</p> </td><td rowspan="2"> <p>186000</p> </td><td></td></tr><tr><td> <p>Utilization</p> </td><td> <p>36800</p> </td><td> <p>42930</p> </td><td> <p>55700</p> </td><td> <p>30600</p> </td><td> <p>41330</p> </td><td> <p>207360</p> </td><td></td></tr><tr><td colspan="2" rowspan="2" valign="bottom"> <p>Total 9
  colleges</p>  </td><td valign="bottom"> <p>Allocation</p> </td><td> <p>217590</p> </td><td> <p>236688</p> </td><td> <p>297592</p> </td><td> <p>317246</p> </td><td> <p>405524</p> </td><td colspan="2" rowspan="2">  </td><td></td></tr><tr><td valign="bottom"> <p>Utilization</p> </td><td> <p>114410</p> </td><td> <p>172320</p> </td><td> <p>189846</p> </td><td> <p>210864</p> </td><td> <p>256176</p> </td><td></td></tr><tr><td colspan="2" valign="bottom"> <p>Total
  5 years</p> </td><td valign="bottom"> <p>Allocation</p> </td><td colspan="7"> <p>1474640</p> </td><td></td></tr><tr><td colspan="2" valign="bottom"> <p>Total
  5 years</p> </td><td valign="bottom"> <p>Utilization</p> </td><td colspan="7"> <p>943616</p> </td><td></td></tr><tr><td colspan="2" valign="bottom"> <p>Total</p> </td><td valign="bottom"> <p>Balance</p> </td><td colspan="7"> <p>531024</p> </td><td></td></tr></tbody></table></table-wrap>
</sec>
<sec id="sec-6">
  <title>Figure 2</title>
<p>Bar Graph showing the year-wise funds allocation and utilization of District Layyah from year 2011 to 2015</p><p>The figure 2 and table 5 depict
the allotment and distribution funds for sports for the fiscal years (2011-2015)
in various female institutes of Layyah (District). The researchers obtained
data of five years from 09 women colleges and detailed as. In the fiscal year
(2011), Sports funds in various female institutes were noticed as allotment
Rs:217590 and distribution Rs:114410. In the fiscal year (2012), these funds
are calculated as allotment Rs:236688 and distribution Rs:172320. Whilst, in
the year 2013, sports funds are indicted as allocation Rs:297592 distribution
Rs:189846 likewise, in the fiscal year (2014), these funds areas allotment
Rs:317246 and distribution Rs:210864. In the fiscal year 2015, Sports grants
and funds at various female institutes are depicted in the above table as
allotment Rs:405524 and distribution Rs:0256176. Total funds allotment of five
years of Layyah (District) for 09 women colleges was Rs:1474640, distribution
Rs: 943616, and total balance Rs:531024.</p><p><bold>Table 6.</bold> Showing the Utilization Role of
Sports Funds for College Sports Development  
in Layyah District.</p><table-wrap id="table7"><label>Table 7</label><caption><title>Table 7</title></caption><table><tbody><tr><td colspan="5"> <p><bold>Independent Sample Statistics</bold></p> </td></tr><tr><td valign="bottom">  </td><td> <p><bold>Years</bold></p> </td><td> <p><bold>Mean</bold></p> </td><td> <p><bold>Std.
  Deviation</bold></p> </td><td> <p><bold>Std.
  Error Mean</bold></p> </td></tr><tr><td valign="top"> <p>Funds utilization for college Sports
  development</p> </td><td> <p>5</p> </td><td> <p>188723</p> </td><td> <p>52040.54332</p> </td><td> <p>23273.23849</p> </td></tr></tbody></table></table-wrap><table-wrap id="table8"><label>Table 8</label><caption><title>Table 8</title></caption><table><tbody><tr><td colspan="7"> <p><bold>Independent Sample Test</bold></p> </td></tr><tr><td rowspan="2">  </td><td colspan="6"> <p><bold>Test
  Value = 294928</bold></p> </td></tr><tr><td> <p><bold>T</bold></p> </td><td> <p><bold>Df</bold></p> </td><td> <p><bold>P
  Value</bold></p> </td><td> <p><bold>Mean
  Difference</bold></p> </td><td colspan="2"> <p><bold>95%
  Confidence</bold></p> </td></tr><tr><td valign="bottom">  </td><td>  </td><td>  </td><td>  </td><td>  </td><td> <p><bold>Lower</bold></p> </td><td> <p><bold>Upper</bold></p> </td></tr><tr><td valign="top"> <p>Sports Funds utilization for
  Sports development</p> </td><td> <p>-4.563</p> </td><td> <p>4</p> </td><td> <p>.059</p> </td><td> <p>-106204.80000</p> </td><td> <p>-170821.6691</p> </td><td> <p>-41587.9309</p> </td></tr></tbody></table></table-wrap><p>Table #6 depicts the one-sample
t-test result regarding the utilization role of sports funds for College Sports
Development in Layyah District. The Sports funds utilization mean value for
Layyah (District) in 5 years (2011-2015) is 0188723 likewise, the allocation
funds mean value is 0294928. When the hypothesis tested the P-value shows .059
which is higher than the significant level 0.05 (0.059 &gt; 0.05). It is indicated
that the Sports funds distribution for women colleges of Layyah District is
significantly not sufficient for College Sports Development. Therefore, the
above hypothesis is hereby not accepted.</p><p><bold>Table 7.</bold>Chi-Square Test Showing the
Standard of Operating Procedure for Expenditure of Fund regarding Sports in the
Female Colleges of Districts Mianwali and Layyah, Punjab.</p><table-wrap id="table9"><label>Table 9</label><caption><title>Table 9</title></caption><table><tbody><tr><td> <p><bold>S. No</bold></p> </td><td> <p><bold>Statement</bold></p> </td><td> <p><bold>Yes</bold></p> </td><td> <p><bold>NO</bold></p> </td><td> <p><bold><italic>X<sup>2</sup></italic></bold></p> </td><td> <p><bold><italic>P-value</italic></bold></p> </td></tr><tr><td valign="top"> <p><bold>1</bold></p> </td><td valign="top"> <p>Sports funds are totally utilized</p> </td><td> <p>10%</p> </td><td> <p>90%</p> </td><td rowspan="7"> <p>0.97</p> </td><td rowspan="7"> <p>.35</p> </td></tr><tr><td valign="top"> <p><bold>2</bold></p> </td><td valign="top"> <p>The system of utilization of funds is transparent</p> </td><td> <p>15%</p> </td><td> <p>85%</p> </td></tr><tr><td valign="top"> <p><bold>3</bold></p> </td><td valign="top"> <p>There is proper committee to check the expenses of sports
  activities</p> </td><td> <p>34%</p> </td><td> <p>66%</p> </td></tr><tr><td valign="top"> <p><bold>4</bold></p> </td><td valign="top"> <p>There is a check and balance for utilization of sport
  funds</p> </td><td> <p>23%</p> </td><td> <p>77%</p> </td></tr><tr><td valign="top"> <p><bold>5</bold></p> </td><td valign="top"> <p>Regular audit procedure for sports funds/grant is being
  Properly done each year</p> </td><td> <p>45%</p> </td><td> <p>55%</p> </td></tr><tr><td valign="top"> <p><bold>6</bold></p> </td><td valign="top"> <p>The operating procedure is accordingly and authentically
  applying for   utilization of
  funds/grant</p> </td><td> <p>10%</p> </td><td> <p>90%</p> </td></tr><tr><td colspan="2" valign="top"> <p>Total</p> </td><td> <p>22.83%</p> </td><td> <p>77.17%</p> </td></tr></tbody></table></table-wrap><p>The above table showing the
standard of operating procedures for the expenditure of funds and grants
regarding sports in female colleges. The percentage of participant with
response Yes is 22.83% and No 77.17%, The <italic>x<sup>2
</sup></italic>value appears 0.97, P=.35 which is greater than the alpha level 0.01,
which indicates that the Operating procedure is not properly working for the
expenditure of fund and grant about sports in the female colleges. Hence, the
null hypothesis is hereby accepted.</p>
</sec>
<sec id="sec-7">
  <title>Discussion</title>
<p>The main purpose of this research was to analyze the Finance Allocation and Utilization as Predictor of Sports Development in the female colleges of districts (Mianwal &amp; Layyah) of southern Punjab, Pakistan. The study results revealed that sports funds allocation as per the registered pupils in different five years (2011-2015) was found enough. But unluckily the utilization of these sports funds was found unsatisfactory, they were not utilized properly for sports. As per the analyzed data, the utilization of sports funds was remained to be unutilized at the college level that seems to be a carelessness/negligence on part of the sports organization/personnel with reference to the development of the sport. On the other side, it is a fact that sports need proper financial resources for its smooth functioning and prompt conduct. In this regard, a research study was conducted to investigate the effect of financial resources on Sports development (Robert,2012). Along with this, the basic aim of the study was to analyze the effect of the financial resources on sports program development and promotion in various colleges. In this regard, Bogar, (2012) indicated the identification and utilization of financial aid to organize the sports programs in educational institutes of the U.S. It was also found that the proper funds&apos; utilization for sports development was unsatisfactory, there can be various factors behind this circumstance. Most of the college principals are supposed to relish their designation. The analyzed data also found that these trends are more affected by the fact that most of the HOIs would like to prefer their interests than general sports development or institutional interests. Likewise, it is also found that lacking of principals’ interest and sports background were the paramount factors obstructed in the proper use of sports funds in sample institutes. The same position has been indicated from the research study carried out by Antonio at el. (2011), indicated that “How conduction of sports events at University level can be influenced by the financial crisis”. Likewise, a research study by Jabeen and khan, (2016) indicated that government of Punjab Budget (2014-15) has allocated Rs. two Billion for youth and sports affairs but, unluckily, 22% of the total allocated amount has utilized for sports purposes (Pakistan Daily Times, August 9, 2015).</p>
</sec>
<sec id="sec-8">
  <title>Conclusion</title>
<p>This particular research carried out to investigate the finance allocation and utilization as Predictor of Sports Development at female colleges of different districts (Mianwali&amp; Layyah) of Southern Punjab. Based on findings, the study results found that the allocation of sports funds is enough to some extent but the utilization of these funds is not up to mark. It is concluded that there was dissatisfaction among the participants with reference to availability for enough financial and other basic resources. It is also concluded that the available financial resources demand to be enhanced to obtain the objectives of the specific sport. The study is also concluded that financial aid is being consistently utilized for other purposes than sports. The participants respond that proper organization of distribution of sports funds is significantly starved in many of the colleges.</p><p>Based on the conclusion, it is suggested that the HED may ensure the sports funds utilization in female colleges by using their interest and resources. HED should make some valid policies to ensure sports funds utilization in female colleges. It is also suggested that the college principals should be trained in the arena of fiscal management and use the allocated sports grants for the promotion of female sports only.</p>
</sec>
</body>
<back>
<fn-group content-type="conflict-of-interest">
  <title>Conflict of Interest</title>
  <fn fn-type="conflict">
<p>The authors declare that they have no conflicts of interest.</p>
  </fn>
</fn-group>
<fn-group content-type="ethics-statement">
  <title>Ethics Statement</title>
  <fn fn-type="ethics">
<p>This study did not require formal ethics approval.</p>
  </fn>
</fn-group>
<fn-group content-type="data-availability">
  <title>Data Availability</title>
  <fn fn-type="data-availability-statement">
<p>Data sharing is not applicable to this article.</p>
  </fn>
</fn-group>
<app-group>
  <app id="app-suppl">
    <title>Supplementary Materials</title>
<supplementary-material id="suppl-pdf" content-type="pdf" xlink:href="https://gesrjournal.com/pdf/gesr/MBSPKEVBRD.pdf">
  <label>PDF</label>
  <caption>
    <title>Full Text PDF</title>
  </caption>
</supplementary-material>
  </app>
</app-group>
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