Luận văn phân tích quản lý tài chính của trường đại học lao động – xã hội cở sở để phân bổ các nguồn lực hiệu quả

THAI NGUYEN UNIVERSITY Socialist Republic of Vietnam ANALYSIS SOUTHERN LUZON STATE UNIVERSITY Republic of the Philippines ON FINANCIAL MANAGEMENT OF ULSA: BASIS FOR EFFICIENT RESOURCE ALLOCATION DOCTORAL DISSERTATION ð TH THANH HOA (English Name: EMILY) Supervisor: Dr JOANNA PAULA ELLAGA Thainguyen University of Economics and Business Administration (TUEBA) TNU-SLSU, 2013 TABLE OF CONTENT LIST OF TABLES LIST OF FIGURES ACKNOWLEDGMENT COMMITMENT ABSTRACT CHAPTER I INTRODUCTION 10 1.1 Background of the study 10 1.2 Statement of objectives 12 1.3 Hypotheses 15 1.4 Significance of the study 15 1.5 Scope and limitation of the study 18 1.6 Definition of terms 20 CHAPTER II REVIEW OF RELATED LITERATURE AND STUDIES 23 2.1 Literature and studies review 23 2.1.1 Foreign literature 23 2.1.2 Local literature 27 2.1.3 Foreign studies 29 2.1.4 Local studies 41 2.2 Theoretical and conceptual framework 52 2.2.1 Concept of quality and effectiveness: 52 2.2.2 The task of higher education: 54 2.2.3 Cameron’s Model of Organizational Effectiveness: 55 2.2.4 The Balanced Scorecard 57 2.2.5 Applicability of the balanced scorecard model in higher education management in Vietnam 59 2.2.6 Conceptual framework 61 CHAPTER III METHODOLOGY 63 3.1 Research design 63 3.2 Determination of sample size 63 3.3 Sampling design and techniques 63 3.4 Subject of the study 64 3.5 Research instrument 64 3.6 Validation of the instrument 65 3.7 Statistical treatment 65 CHAPTER IV RESULTS AND DISCUSSION 66 4.1 Profile of the respondent 66 4.1.1 Gender of the respondents 66 4.1.2 Age of the respondents 66 4.1.3 The highest educational attainment of the respondents 67 4.1.4 Monthly average income of the respondents 68 4.1.5 Position of the respondents 68 4.2 Assess the effect of financial management in resource allocation 69 4.2.1 Financial management of ULSA in terms of resource allocation in labor 69 4.2.2 Financial management of ULSA in terms of resource allocation in equipment and infrastructure 73 4.2.3 Financial management of ULSA in terms of resource allocation in program 75 4.2.4 Financial management of ULSA in terms of resource allocation in services provision 77 4.3 Evaluating Financial management in terms of resource allocation and propose a basis for resources allocation for ULSA 78 4.4 Regression analysis 80 4.5 Hypothesis testing 85 4.5.1 Hypothesis 1: The more investment in improving facilities, the higher effect of financial management 85 4.5.2 Hypothesis 2: To increase the percentage spent on teachers and satisfaction of teachers, it will increase the effect of financial management: 86 4.5.3 Hypothesis 3: Reduce administrative costs will increase the effect of financial management: 87 4.5.4 Hypothesis 4: The more investment in innovation program (method, examination, tests and assessment), the higher effect of financial management 88 CHAPTER V SUMMARY, FINDINGS, CONCLUSIONS AND RECOMMENDATIONS 90 5.1 Summary 90 5.2 Conclusion 92 5.3 Recommendation 95 REFERENCES 101 APPENDIX 104 APPENDIX REQUEST LETTER TO CONDUCT THE SURVEY (TO RESPONDENTS) 104 APPENDIX QUESTIONNAIRE 105 APPENDIX Cronbach alpha of factors of financial management 109 APPENDIX CURRICULUM VITAE 112 LIST OF TABLES Content page Table 1.1 Resources allocation in ULSA 2012 11 Table 3.1 Five point Likert’s Scale 64 Table 4.1: Gender of the respondents 66 Table 4.2: Age of the respondents 66 Table 4.3: Education level of the respondents 67 Table 4.4: Monthly everage income of the respondents 68 Table 4.6 Frequency and Percentage Distribution of the Respondents in Financial Management in terms of Labor Resources Allocation as to Salary 70 Table 4.7 The average value of from 1.1 to 1.4 questions 71 Table 4.8 Frequency and Percentage Distribution of the Respondents in Financial Management in terms of Labor Resources Allocation as to professional development and teaching quality 72 Table 4.9 Frequency and Percentage Distribution of the Respondents in Financial Management in terms of Labor Resources Allocation as to development career 73 Table 4.10 Frequency and Percentage Distribution of the Respondents in Financial Management in terms of Resources Allocation in equipment and infrastructure 74 Table 4.11 The average value of from 4.1 to 4.3 questions 75 Table 4.12 Frequency and Percentage Distribution of the Respondents in Financial Management in terms of Resources Allocation in program 76 Table 4.13 The average value of from 5.1 to 5.4 questions 76 Table 4.14 Frequency and Percentage Distribution of the Respondents in Financial Management in terms of Resources Allocation in services provision 77 Table 4.15 The average value of from 6.1 to 6.3 questions 78 Table 4.16 Frequency and Percentage Distribution of the Respondents in Financial Management in terms of Resources Allocation 79 Table 4.17 The average value of from 7.1 to 7.6 questions 80 Table 4.18 Cronbach alpha coefficient 82 Table 4.19 F-test and Significance test 83 Table 4.20 The regression models 84 Table 4.21 gamma’s value and level of significance of hypothesis 86 Table 4.22 gamma’s value and level of significance of hypothesis 86 Table 4.23 gamma’s value and level of significance of hypothesis 87 Table 4.24 gamma’s value and level of significance of hypothesis 88 Table 1.1 Resources allocation in ULSA 2012 96 Table 5.1 The optimal rate of items in resource allocation 97 LIST OF FIGURES Content page Figure 1.1 Limitation of study 19 Figure 2.1 Model Balanced Scorecard 45 Figure 2.2 Diagram of the Balanced Scorecard 58 Figure 2.3 Research paradigm 61 Figure 4.1: percent of position of sample 69 ACKNOWLEDGMENT I would like to express my sincere gratitude to Dr Joanna Paula Ellaga who has instructed her dedicatedly to complete this Dissertation I also would like to thank the lecturers of the University of Southern Luzon, Thai Nguyen University, faculty and staff of University of Labour and Social Affairs for helping me during the survey of Financial management: basis for resources allocation Thanks for my family and all my beloved friends who have shared, encouraged and supported me so much during my DBA program to made my study feasible The Author Do Thi Thanh Hoa COMMITMENT The authors declare that this is my own research The information is used in the dissertation is credible The evaluation criteria of financial management: the basis for allocating resources have not been available in Vietnam in general and Hanoi in particular The evaluation criteria of financial management: the basis for allocating resources have not been available in Vietnam in general and Hanoi in particular The problem of resources allocation in the financial university has been mentioned However, no specific studies at the University of Socialist Labor and other universities in Vietnam This study may provide the basis for financial management to allocate resources effectively, in accordance with the actual situation of ULSA, and the reference to the financial management of the other schools and policy makers regarding the allocation of resources for education The author strongly believes that the thesis is the first study in Vietnam to build resource allocation model suitablely for University Labor – Social Affairs, and therefore it is also the first study to introduce the method of applying the standards of resources allocation of the university Therefore, the findings and conclusions of the dissertation has not been published in any other work yet The Author Do Thi Thanh Hoa ABSTRACT Starting from current reality in Vietnam, the mechanism of financial of education, including tuition fees are not renovated, a system of wage scales also take the average, so is not to encourage the dynamism and creativity of teachers and education managers; cost norms for training between branches, jobs is still averaged and not practical; mechanisms for allocating budget for institutions is also unreasonable Attracting investment from social resources for of higher education (including public schools) are limited (the Resolution No 05- NQ/BCSð January 06, 2010) University of labour and social affairs (ULSA) is also in this general situation Now, tuition fees of ULSA are in regulated frame, infrastructure is poor, the system of wage doesn’t encourage the employee, state budget invested in ULSA is limited, financial management is not good, resource allocation is not reasonable The objective of this dissertation is to analyze the current status of financial management including resource allocation of University Labor - Social, in order to offer solutions to better allocate resources for it From the survey of managerial staff and lecturers of University of Labor – Social Affairs, dissertation assessed the impact of financial management, including the allocation of resources to the factor labor, equipment and facilities, program and course providers The dissertation used methodology of the questionnaire survey, descriptive statistical analysis, regression to give proposal for the resources allocation of the university From the analysis of actual allocation of resources in the University of Labor and Social Affairs, the dissertation determine the respondent’s profile (gender, age, the highest education level, montly average income, the number of years of services in the university, position), profile of the respondents is in accordance with the actual situation of ULSA Secondly, the author assess the effect of resources allocation to the factors: labor, equipment and infrastructure, course program and providing services Determining the impact of these factors is to adjust the allocation of resources for effectiveness Finally, the researcher proposes a basis for an efficient financial resources allocation for the university through regression model These model showed that the priority of investment to get high efficency CHAPTER I INTRODUCTION 1.1 Background of the study Education in our Vietnam ver the next decade in the context of developing world is more rapid and complex changes Globalization and international integration in education has become an inevitable trend Scientific and technological revolution, information technology and communications, intellectual economy growing strongly, direct impact on the development of education in the world… Fast-growing demand for education to meet the demands of industrialization and modernization of the country, economic development in depth knowledge with advanced technologies and international integration, while the resources to education is limited, will create pressure on educational development (The decision No 711/Qð-TTg June 13, 2012) The core problem of a university education (higher education) can be summed up in three words: quality, efficiency and social justice And with ULSA is two words: quality and finance How to manage finance to get high quality and financial management here is allocating the resources The decision No 711/Qð-TTg June 13, 2012 also confirm necessary educational solutions development phase 2011-2020 is: Increasing resources for investment and innovating education financing mechanism To continue renewing education financing mechanisms to mobilize, allocate and use more effectively the resources of public and social investment in education and enhancing the autonomy of the institution, make transparency and responsibility to the State, the learner and society to ensure financial resources for a number of Vietnamese educational institutions are capable of integrating and international competition Current status of resources allocation in ULSA: 10 investment plan following to strategic scale, avoiding fragmentation investment and avoid constantly changing, dismantling or moving situations In addition, there should be priorities in the portfolio depends on the existing practice in the university ULSA need to focus on investing suitable equipment and infrastructure, especially subjects related to experiment, mobilize resources to invest in upgrading facilities, training equipment for scientific research, effective use of laboratory systems, expanded library electronic network, effectively exploit facilities - Finally, ULSA need to improve efficiency investment for the item of service provision This item have lowest correlation coefficient (a6 = 0.121) In fact, ULSA has invested so much in this item but through the result of survey, this item is evaluated very lowly So ULSA needs to reduce the investment for this item from 25.5% to 17.39% and needs to invest to reform administrative procedures fast and conveniently, providing information to students and their parents quickly and accurately, especially, solving comments and queries is fast and reasonably The necessary solutions is to reform organizational structure to ensure convenient, simple and effective; build service staff have the professional knowledge and good service attitude, having affable, considerate, courteous behavior, reflecting cultural lifestyle, civil workplace, answer questions of students and their parents timely and accurately; improve information supplying systems of the university, especially to upgrade the university’s website, using the intranet and international network; have surveillance mechanism of reforming administrative procedures in ULSA, build agency rules, including clearly work hours to meet students and their parents 99 On this basis, ULSA can plan appropriate financial allocations based on existing financial resources and its ability to mobilize and consistent with the actual situation of ULSA, have appropriate strategy to improve the quality of training 100 REFERENCES A Books Arthur M.Hauptman (2006) Higher Education Finance: Trends and Issues”, International Handbook of Higher Education Volume 18, 2006, p.83-106 Springer Netherlands David Parmenter (2009) KPI – indexes measuring efficiency, 1th edition Vietnam: Ho Chi Minh General Publisher Gene Siciliano (2008) Finance for managers, 1th edition Vietnam: Labour and social publisher Ngo The Chi & Nguyen Manh Thieu (2009) Professional knowledge of accounting and auditing in schools and training institutions, 1th edition Vietnam: Finance Publisher Pham Minh (2005) Methods of financial management and personnel, 1th edition Vietnam: Labour and social publisher B Periodical, Journal and Magazine Chu Van Cap (2012) Education and training with human resource development in Vietnam Journal of development and integration, Vol 6(16) Sept.&Oct, 2012 Document "self-assessment training colleges" Department of Testing and quality control of education (2008) Do Dien (2010) Necessary renovations to develop Vietnamese higher education The summary record of conference " solutions for enhancing the efficiency higher education management in Vietnam” F N Anijaobi-Idem, I U Berezi, B A Akuegwu (2012) Research Culture and Effective University Management in South-South Zone of Nigeria Journal of Education and Practice, Vol 3, No.9, 2012 Giti Ashraf (2012) A Review on the Models of Organizational Effectiveness: A Look at Cameron's Model in Higher Education International Education Studies, Vol 5, No 2; April 2012 Mzwanele Mfunwa (2005) Assessing Public Financial Management and Accountability in the Context of Budget Transparency in Africa Economic Commission for Africa, Sept.19 &20, 2005 Ngo Thi Thanh Quy (2010) Improve efficiency of education university management of Vietnam through the perspective of university teachers The summary record of conference " solutions for enhancing the efficiency higher education management in Vietnam”, Oct, 2010 Nguyen Kim Hong (2010) Improve quality of university lecturers team premises to resolve problem of higher education quality in Vietnam The summary record of conference " solutions for enhancing the efficiency higher education management in Vietnam”, Oct, 2010 101 Pattrawadee Makmee, Siridej Sujiva and Sirichai Kanjanawasee 2009 Development of a Model of Organizational Effectiveness Evaluation for Faculties of Education Higher Education Journal, Vol No Pham Thi Minh Hanh (2010) Higher education management in comparison perspective and some experience to Vietnam The summary record of conference " solutions for enhancing the efficiency higher education management in Vietnam”, p.173-179 Resolution No 05- NQ/BCSð January 06, 2010 Resolution of the Committee of Communist Party of Ministry of education and training in innovation management of higher education period 2010 – 2012 T Ekindayo* and I.A.Ajayi (2009 Towards effective management of university education in Nigeria International NGO Journal Vol (8), pp 342-347 C Electronic References Hieu Nguyen (2012) Focus resources to improve the quality of education http://gdtd.vn/channel/3005/201212/Tap-trung-moi-nguon-luc-de-nang-cao-chatluong-giao-duc-1965617/ Retrieved Dec 15, 2012 Lee Little Soldier (2008) The global issues in management and finance of higher education: The case of Vietnam http://dt.ussh.edu.vn/index.php?option=com_content&view=article&id=223&Item id=136 Retrieved May 23, 2008 Minh Anh, Phuong Anh (2012) The concept of "quality" in higher education http://ncgdvn.blogspot.com/2012/05/khai-niem-chat-luong-trong-giao-duc-ai.html Retrieved Wednesday, May 30, 2012 Lap Phuong (2013) Strengthen the conditions to ensure the quality of higher education http://giaoduchaiphong.edu.vn/vi/news/Tin-Giao-duc-trong-nuoc/Tangcuong-cac-dieu-kien-dam-bao-chat-luong-giao-duc-Dai-hoc-250/ Retrieved January 30, 2013 Ph m Ph (2005) Seven financial policy for higher education http://vietbao.vn/Giao-duc/7-chinh-sach-tai-chinh-cho-giao-duc-daihoc/40091288/202/ Retrieved July 30, 2005 Thanh Binh (2012) Prevent violations of financial management in schools http://dantri.com.vn/c673/s701-581638/ngan-chan-sai-pham-quan-ly-tai-chinhtrong-nha-truong.htm Retrieved April 30, 2012 Thanh Hà (2004).VN higher education: A reality not optimistic! http://www.vietbao.vn Retrieved March 30, 2004 Van Chung (2011) This mechanism, public universities will be extinct http://vietnamnet.vn/vn/giao-duc/50552/co-che-nay cac-dai-hoc-cong-se-lui.html Retrieved Nov 30, 2011 Vu Ngoc Hai (2011) Reform of higher education management http://bantingiaoduc.hoasen.edu.vn/index.php?option=com_content&view=article &id=251:i-mi-qun-ly-giao-dc-i-hc&catid=35:chuyen-&Itemid=27 Retrieved Dec.01, 2011 102 Vũ Trư ng Giang (2011) Finance for higher education in some countries and recommendations for Vietnam http://www.tapchicongsan.org.vn/Home/Tri-thucviet-nam/2011/12794/Tai-chinh-cho-giao-duc-dai-hoc-o-mot-so-nuoc-tren.aspx Retrieved Sept 01, 2011 103 APPENDIX APPENDIX REQUEST LETTER TO CONDUCT THE SURVEY (TO RESPONDENTS) SOUTHERN LUZON STATE THAI NGUYEN UNIVERSITY UNIVERSITY Socialist Republic of Vietnam Republic of the Philippines ******************************* Date: ………2013 Dear Sir / Madam, My name is Do Thi Thanh Hoa I am doing a Dissertation of Doctor of Business Administration I am very much interested in doing research in University of Labor and Social Affairs (ULSA) In this connection may I ask your kindly permission to use ULSA as my subject for research? My proposed title is "Financial management of ULSA: basis for resources allocation" If it is approved, I will conduct a research survey in ULSA to be able get feedback with regards to the procurement which is implementing in ULSA Rest assured that all information gathered will be treated with utmost confidentially I am looking forward to having your permission as soon as possible Thanks very much for your time, please acknowledge at your earliest convenience Yours sincerely, Do Thi Thanh Hoa DBA Student 104 APPENDIX QUESTIONNAIRE (FOR TEACHER AND MANAGERIAL STAFF) I PERSONAL INFORMATION What’ your name?: (You can write or not) What’s your gender?: Male: Female: How old are you? : Under 20: 20 - 30: 30 – 40: Over 40: Education level: Master degree and higher degree Bachelor degree Associate degree High school diploma Below than high school diploma Other:………………………… Per average income (VND million) Under 5: 5-under 7: 7-under 10: over 10: How long have you worked in university? Under year: 3-5 : 6-8: Over years: What’s your position in ULSA: Teacher Managerial staff 105 II EFFECT OF FINANCIAL MANAGEMENT In the questions below, you select most suitable answer, please With, 1: strongly disagree; 2: disagree; 3: normal, 4: agree 5: strongly agree Strongly Strongly Agree Normal Disagree agree disagree Evaluating the effect of resource for labor Salary 1.1 Satisfying with salary compared to 5 5 5 5 working result completely 1.2 Satisfying with the way of distributing salary 1.3 Satisfying with the salary in ULSA 1.4 Satisfying with the way of distributing incentive professional development and teaching quality 2.1 you are willing to perform tasks 2.2 you have the opportunity to improve your job 2.3 You have good motivation to work 2.4 you have the opportunity to create and scientific research in the school 2.5 you adapt well to changes 106 2.6 working hours reached the required 5 5 5 volume during the year 2.7 you have to work much overtime 2.8 you have many scientific research in the year 2.9 All your work is appreciated well career development 3.1 Satisfying with the investment way for career development completely; 3.2 Satisfying with the training process investment to develop career completely; 3.3 the investing amount for career development is suitable Effect of resource for equipment and infrastructure 4.1 Equipment and infrastructure to study 5 2 is sufficient 4.2 Equipment and infrastructure to study is modern 4.3 Equipment and infrastructure is suitable Effect of resource for investing program 5.1 The program make students more improvement 107 5.2 Ability of student to acquire 5 knowledge is good 5.3 the program is interesting 5.4 Program is suitable with student career development Effect of resource for investing in providing services 6.1 The administrative procedure is fast 5 and convenient 6.2 Providing information is fast and exactly 6.3 Solving comments and queries is fast and reasonably Evaluating generally financial management: resources allocation 7.1 The University has a appropriate 5 5 financial financial allocation plan 7.2 financial management of the ULSA is good 7.3 The financial resources is sufficient 7.4 ULSA takes full advantage of resources 7.5 financial resources is allocated suitably 7.6 The Potentiality university of have mobilizing good resources? 108 APPENDIX Cronbach alpha of factors of financial management Variables Scale Mean if Scale Variance Item Deleted if Item Deleted The effect of satisfaction(Cronch’s Alpha = 0.743) Corrected Item- Cronbach's Total Alpha if Item Correlation Deleted a11Satisfying with the income in ULSA 8.72 2.127 482 714 q1.2 Satisfying with working environment in general completely 8.57 1.978 590 652 q1.3 Satisfying with the coworker 8.57 2.107 535 684 q1.4 Satisfying with the way of distributing 8.71 2.077 537 683 income The effect of professional development and teaching quality (Cronch’s Alpha = 0.833) q2.1 you are willing to perform tasks 24.66 9.071 487 822 q2.2 you have the opportunity to improve your job 24.61 8.640 553 815 q2.3 You have good motivation to work 24.66 9.416 472 823 q2.4 you have the opportunity to create and scientific research in the school 24.62 8.874 585 812 q2.5 you adapt well to changes 24.64 8.687 549 815 q2.6 teaching hours reached the required volume during the year 24.54 8.540 560 814 q2.7 you have to work much overtime 24.56 8.438 597 809 q2.8 you have many scientific research in the year 24.65 8.984 535 817 q2.9 All your lecture is appreciated well 24.50 8.551 535 817 109 The effect of development career (Cronch’s Alpha = 0.746) q3.1 Satisfying with the career development environment completely 6.20 911 614 611 q3.2 Satisfying with the training process to develop career completely 6.21 1.029 553 683 q3.3 Satisfying with career development way 6.24 1.063 553 683 Effect of resource for equipment and infrastructure (Cronch’s Alpha = 0.709) q41 Equipment to study is sufficient 5.31 1.206 544 598 q42 Equipment to study is modern 5.22 1.254 511 638 q43 Equipment is suitable 5.30 1.136 528 620 The effect of resource for investing program (Cronch’s Alpha = 0.709) q5.1 The program make students more improvement 8.97 1.999 504 642 q5.2 Ability of student to acquire knowledge is good 9.15 2.076 529 632 q5.3 the program is interesting 9.15 1.882 539 619 q5.4 Program is suitable with student career development 8.89 1.910 429 696 Effect of resource for investing in providing services (Cronch’s Alpha = 0.767) q6.1 The administrative procedure is fast and convenient 5.29 1.936 546 750 q6.2 Providing information is fast and exactly 5.29 1.468 639 642 q6.3 Solving comments and queries is fast and reasonably 5.57 1.447 635 648 Evaluating generally financial management and allocation(Cronch’s Alpha = 0.782) 110 7.1 The University has a appropriate financial allocation plan 7.2 financial management of the ULSA is good 7.3 The financial resources is sufficient 7.4 ULSA takes full advantage of resources 7.5 financial resources is allocated suitably 7.6 The university have good Potentiality of mobilizing financial resources? 16.66 5.823 455 768 16.74 5.746 532 748 16.88 5.536 616 728 16.77 5.645 571 739 16.88 5.833 505 755 16.56 5.707 506 755 111 APPENDIX CURRICULUM VITAE I PERSONAL INFORMATION Full name: Do Thi Thanh Hoa Sex: Female Date of birth: December, 20th 1979 Birthplace: Hamlet, Dong Ngac commune, Tu Liem district, Ha Noi capital, Viet Nam Civil status: Marriage Children: Nguyen Minh Huong, female, years old Contact address: • Current residence: No.43 Tran Duy Hung street - Hanoi - Vietnam • Phone: 09-83-061-205 • Email address: happyhoa2001@yahoo.com II EDUCATIONAL QUALIFICATION Institution Date Degree(s) or Diploma(s) from - obtained Date to Hanoi University of Finance 1997-2001 Degree of Bachelor of Economics 2004-2007 Degree of Master of Economics 2005 Certificate of designing Lecture and and Accountancy The academy of Finance National Academy of Public Administration, Vietnam Education methods 112 III CIVIL SERVICE, ELIGIBILITY AND GOVERNMENT Working history Date Company/Project Position Description 2003 - The University of Labor Accountant - Accountant in ULSA Up to now and Social Affairs and Lecturer - Teaching in Accounting Operator - Production Operator from to (ULSA) 2001- Advanced 2003 Semiconductor Engineering Inc (Taiwan) I, the undersigned, certify that to the best of my knowledge and belief, this data correctly describes me, my qualifications and my experience Date …………… ……………………………… Do Thi Thanh Hoa 113 ... to achieve the objectives of each subject in certain conditions (http://vi.wikipedia.org/wiki /Tài_ chính) - Resource allocation is used to assign the available resources in an economic way It is... process of education in stages: from the input (base material; financial management ) – the process of teaching – and output - The importance of management education for the development of the national... 2004) The decision No 711/Qð-TTg June 13, 2012 about approval education development strategy 2011 – 2020 of Prime Minister points out the inadequacies and weaknesses: The quality of education is