Saturday, 1 April 2017

GUSTO KONG BASAHIN NINYO ITO KASI VERY IMPORTANT


GUSTO KONG BASAHIN NINYO ITO KASI VERY IMPORTANT
BAKIT MAGKAAWAY TAYO DAHIL KAY MARCOS AT NINOY ( and please share )

Si Marcos isang abogado, si Ninoy isang journalist. Ang katotohanan sa ibang paraan nila tinitignan, ang abogado malawak ang pang unawa sa katotohanan dahil alam niya ang parusa sa maling paghuhusga. Ang journalist kapag nakakita ng isang pangyayari report na, sa kanya yun na ang katotohanan in the meantime. Sa abogado kailangan ng proof beyond reasonable doubt, sa journalist ano ba ang kailangan para sabihin na ang isang pangyayari ay ganap na katotohanan? 


Ninoy entered a profession that was new in the country, Marcos was in a profession as old as Caesar.

Bakit hindi pinatulan ni Marcos ang EDSA revolution? ang ibang bansa nagpapatayan dahil sa powers, kasi alam ni Marcos na ang profession ng kanyang kalaban ay bago pa, at hindi patas kung ikukumpara sa kanya, kaya nga maraming patunay na naging mabait si Marcos kay Ninoy, kaya lang si Ninoy pag nakakita ng isang scenario dakdak na siya na parang iyon na ang katotohanan dahil iyon ang kanyang profession. Si Marcos alam ang batas at kung ano ang katotohanan ayon sa batas, kapag ba nakakita ka ng taong pumatay ng kanyang kapwa, masamang tao na siya? what about self defense? 

Sa journalism tapos na ang kwento kapag nakakita ng isang event kasi naikwento na nila sa iba eh, yun na ang papaniwalaan ng tao, pero sa isang abogado, lahat ng anggulo titignan mo at susuriin mo upang makita mo ang motibo, hindi ang act ang hinuhusgahan ng isang abogado kung hindi ang motibo, pero sa isang journalist....ang act at motibo ay iisa. Minsan kailangan ng series of acts to prove a motive, kaya ang mga abogado hindi kaagad nag aakusa, pero ang journalist day by day hinuhusgahan ang caso ayon sa nakita niya. They may both arrive at the same truth pero ang abogado hindi muna nagsasalita, nag iipon muna ng tamang ebidensiya para patunayan ang motibo. 

Mali ba si Ninoy? Mali ba si Marcos? pareho silang tama dahil pareho silang humahanap ng katotohanan pero ang katotohanan ikukuwento lang ng isang abogado sa dulo ng istorya pero ang journalist day by day ang pagkukuwento niya ng katotohanan. Sana maintindihan natin na both Ninoy and Marcos are geniuses in their own fields of work, yung kay Ninoy is based on passion, but yung kay Marcos ay based on reason. Sa tao dalawang klase ang basehan ng pagdedesisyon , ang una ay based on reason or intellect, ang ikalawa ay based on emotion, or passion or heart. Si Ninoy sini seek ang truth based on passion, but Marcos searched it with his reason. 

Sana matigil na ang away kasi walang dapat pag awayan. It is as if, si Marcos at si Ninoy ay parehong bumili ng sampaguita sa isang munting bata sa kalye, si Marcos bumili ng sampaguita dahil may altar siya sa bahay niya at kailangan niya ng sampaguita, while si Ninoy bumili ng sampaguita kasi naaawa siya sa batang nagtitinda ng sampaguita at kahit wala siyang altar sa bahay niya, bumili pa rin siya. Pareho lang silang bumili pero sa magkaibang motivation. One is fueled by reason and the other one is fueled by passion. Pareho silang nagmahal sa ating bansa, sa magkaibang paraan nga lamang. Bakit hindi natin sila parehong dakilain? Magpakatalino tayong lahat and we will find peace in our land. God bless us all and God bless the Philippines.

RADIO GUESTING??? Anyone? try it with Ma'am Jeng Red of PUP College of Communications



MY FIRST RADIO PROGRAM GUESTING...via MAGNEGOSYO TAYO WITH ATE JENG RED over RADIO NG BAYAN/RADIO PILIPINAS...Ang hirap pala magbasa ng English then speak in Filipino.... this is my attempt to reach the masa though taxation is such a highly technical topic, kahit CPA hirap umintindi ng taxation, kahit lawyer hirap umintindi ng taxation... kasi taxation is a legal subject matter na maraming accounting topics. Just so blessed to be well armed to understand the topic and i am really  very happy na ang mga ordinaryong tao at hindi students ang pinagpapaliwanagan ko... it was indeed an exciting shift... hahahhaha dami kong mali!!! practice ako ng todo for the next episode... at least nasimulan ko... i have made the first step...



THANKs TO ALL THOSE WHO MADE THIS RADIO PROGRAM GUESTING POSSIBLE. THANK YOU SIR APOL DUQUE FOR THE INVITATION, MAM JENG RED FOR SUCH A NICE ACTUAL MENTORING, MAM PEARL PATRIARCA FOR THE TRUST AND MOST OF ALL  MY ANGEL FRIEND MAM ANNIE IRINCO FOR EXTENDING SO MUCH GENEROSITY... TO ALL OF YOU ... I AM DEEPLY HONORED TO HAVE YOUR COMPANY...THANK YOU SO MUCH


RADIO GUESTING??? Anyone??

Sino may gusto??? At first I thought that radio guesting would be easy, after all nobody sees who is talking. But when I had my first radio guesting, I realized that I was totally wrong.

When the Extension Program is being improved in our College, I thought of doing the tax information campaign thru Mrs. Jeng Red (a faculty member of our College of Communications), in her Radio ng Bayan program, Magnegosyo Tayo.  Long before the Chief of her Office , Sir Apolonio Duque,died  Ma'am Red and her boss invited me to be a guest in their radio program, I said, yes! gustung gusto ko pong makita ang katuparan ng  prophecy ng mga classmates ko noong highschool sa pag gi-guest ko sa inyong programa.  Noong inimbita nila ako for the radio program, naalala ko ang mga sinabi ng mga classmate ko noong graduating na kami from highschool.  Nagpagawa ang adviser namin noon ng short writing activity where we would write our CLASS PROPHECY.  I was then in honor section, Section A of UE Caloocan, Batch 1979 and our teacher would like to see a picture of what we would become years after graduation.

Everyone in the class wrote the prophecy for himself and for his classmates.  During recitation of the prophecy, my teacher noticed that most of my classmates were seeing me in the future as a Radio Announcer.  I was in almost everyone's paper.  Natuwa ako pero naisip kong mahirap maging DJ, mauubusan ako ng laway doon at baka palagi akong atakihin ng asthma pag yun ang hanapbuhay ko. Madaldal lang naman ako sa classroom kasi sa bahay wala akong kausap, kaya pag nasa school na ako dakdak na ko ng dakdak para pag nasa bahay na ako, okay lang na wala akong kausap dahil naka-quota naman ako sa school.

Noong in-invite ako nina mam Red, tuwang tuwa akong makita ang katuparan ng pangarap ng mga classmates and friends ko noong highschool at excited na excited ako.  I asked ma'am Red kung ano ang topic, sabi niya yung taxation na makatutulong sa mga OFW na gustong magnegosyo.  With that thought I made my research on Passive Income earning businesses dahil ito ang negosyo na puede sa mga OFW.  Ang dami kong notes na babasahin mamaya sa program sabi ko sa sarili ko.

Dumating ang oras ng program at nung nagsimula na si Ma'am Red for the opening hala! nanlamig na ang buong katawan ko, ang galing galing ni Ma'am Red, paano ako magsasalita sa harap ng ganitong kagaling magsalita, huhuhu. bakit ko ba naisipan itong bagay na ito!!! pero sabi ko may notes naman ako, Aja! kaya ko to.  I was able to introduce my topic pero grabeng magtanong si Ma'am Red wala sa mga notes ko! pero nasa mga stock knowledge ko. Habang tinatanong ako ni Ma'am Red, humahanga ako sa kanya, wala kaming rehearsal , akala ko pa naman meron! 

Pag-upo namin sa harap ng mikropono, lahat ng pag-uusapan namin ay galing sa laman ng utak naming dalawa.  I realized that I was engaged in a battle of brains.  Ang mga tanong niya ay about sa  mga topic na mahirap sagutin at ipaliwanag sa klase, nakupo!!!!! Pero natuwa rin ako dahil nahalukay ko sa kaila-ilaliman ng utak ko ang mga sagot sa tanong niya at ako mismo ay nagagandahan sa kung paano ko naipaliliwanag ng mga oras na iyon ang mga sagot sa tanong niya, hanggang ang nasa isip kong "battle of brains" ay naging isang harmonious melody for the listeners.

It was a beautiful experience being unknowingly guided by someone so experienced, so skilled and so intelligent like Ma'am Red. Tuwang-tuwa ako after the program at talagang para akong nasa heaven, una-dahil natupad ko ang pangarap ng mga classmates and friends ko para sa akin, pangalawa-nakapagbahagi ako ng kaalaman ko sa batas ng pagbubuwis at pangatlo ang pinakamasayang bahagi ng guesting ko, ang maturuan ng isang napakagaling na mentor, Ma'am Jeng Red of PUP College of Communications. 

Ang hindi ko malimutang tanong ni Ma'am Jeng Red ay " Ma'am Terry ano nga po ba ang meaning ng fair-market value at pakipaliwanag po ninyo". Whaaaaa fair-market value, eh passive income ang topic ko, ano nga ba ulit meaning noon? Then I got the answer from my stock knowledge," fair market value po Ma'am Red is the price a willing seller offers and a willing buyer accepts.  Ano po ibig sabihin nito? kung sa anong halaga puedeng mapagkasunduan ng buyer at seller ang bilihan ng isang bagay ayon sa malaya nilang pananaw o kagustuhan, hindi po yung presyo ng napipilitan dahil may mga personal na pangangailangan or compulsion.  Ang fair market value po ay pabago bago ayon sa takbo ng kalakaran sa pamilihan, wala pong iisang taong puedeng magdikta ng fair-market value, ito ay nakikita sa kung paano tumatakbo ang bilihan sa mercado.  Nagandahan ako sa sarili kong sagot, first time!!! Ganoon pala ang pakiramdam ng makaharap ang isang magaling at matalinong tao, matututo kang hanapin at gamitin ang sarili mong galing at talino.



With Ma'am Jeng Red, I was able to learn how to make beautiful answers for the listeners, yung dati kong puede na, with her guidance, nakita kong puede pang maging mas maganda.  Sa kanya, nakita ko ang soul na isang magaling na mamamahayag sa radyo at grabe ang mga natutunan ko mula sa kanya sa sandaling pag-upo ko sa silya elektrika niya. Mae-electrocute ka talaga! I love you Ma'am Red and thank you for a very wonderful and meaningful opportunity to know you and your work. God bless po.

DANCING HIS DREAMS OUT---Airon Jazz Rances of Power Impact Dancers

Every time I would be assigned to teach Taxation in Advertising class, medyo kinakabahan ako.  Ilan kaya ang gustong makinig? Tiyak katatakutan at kakainisan na naman ako. Pero ito ang trabaho ko, I cannot choose my students, kung ano ang ibigay basta covered ng topic ko dapat kong turuan. Gustong matuto or ayaw matuto, tuturuan.  Mahirap ang Accounting subject para sa mga Advertising students dahil ang accounting is wisdom of the intellect while advertising is addressed to the heart, or passion.
During the first days of the semester okay pa ang discussion namin, alam kong kakayanin pa ng mga students ko ang mga topic dahil nasa concept of the state ang introduction ko sa Income Taxation subject.  Pero alam kong pag darating na kami sa computation ay mag-aaway away na kami ng mga ito, tiyak na mag-aangalan na ang mga students ko, lalo na at mabilisan ang computation na ipagagawa ko sa kanila. Dumating na ang kinakatakutan ko na portion ang computation ng tax due. I have these class exercises na on the spot ang mga problems at pabilisan sila ng sagot dahil that is a written recitation and first 10 lang ang lalagyan ko ng grade. 

Nagsimula na ako ng discussion leading to the exercises and alam ko na magpupulot na naman ako ng mga wrong answers from the students.  Ilang exercises na ang naibibigay ko pero may mga nakakalusot na papel, meaning may nakakaintindi.  Natuwa na ako nung nakita kong may nakakaintindi sa discussion, wow!!! first time ko sa advertising class na consistently tama ang sagot ng bata sa computation na ng tax due.  Hinanap ko ang batang palaging tama ang sagot at nakita ko na tahimik na guapo, naisip ko'ng aba! guapo na matalino pa at tahimik na hindi bakla!!! jackpot! This student really inspired me to teach better kasi nakikinig pala. 

Ang mga students ko sa advertising ay binibigyan ko ng chance to increase their grades by earning these, not  just by asking.  I give them test in accounting and projects in advertising to balance their grades. I do this because baka  matatalino talaga sila sa advertising at kailangan nila ng mataas na grade pero hindi ko maibibigay kung mababa ang scores nila sa taxation.  Nung mid-term exam na ng class na ito, may nagpapaalam sa akin na 2 students, parehong guapo, isang mataas at isang maliit. Gusto kong pagalitan kasi hindi ko maintindihan ang mga sinasabi, paulit ulit ang pag -explain nila ngunit hindi ko pa rin maintidihan and then finally I understood what they were saying.  " Mam, magpapa excuse po kami ni Mariano kasi po na golden bell po kami sa Pinoy Got Talent, members po kami ng Power Impact Dancers at vivideohan daw po kami para sa next laban namin, kasama na po kami sa semi finals at mam, kailangan na po naming magpractice talaga pasensiya na po. 

Pinayagan ko silang dalawa on the condition na mag-aral silang mabuti ng lesson nila kasi wala talagang hingian ng grades at may project silang dapat gawin .  In short madalas silang wala sa class pero every now and then nagpi- pm yung matangkad para i- inform ako na interested siyang gumawa ng project at mag midterm.  Sa isip ko, bahala ka kung kakayanin mo ba eh, pero I doubted kung papasa pa siya or makakabalik pa siya sa class kasi nga panay na ang practice nila for the contest. Noong medyo lumuwag ang sched niya panay ang habol niya sa akin, mam kukuha po ako ng midterm exam ko, sabi ko kaya mo??? opo mam kaya ko, ako nga po yung palaging tama ang sagot sa problem solving eh.  Ahhh siya pala yun, nakalimutan ko na rin kasi ang mukha.  Sige sabi ko , mamaya na babantayan ko pa itong mga BSA students ko na nag eexam.  Habang nagbabantay ako ng mga nag eexam, binabantayan din niya ako para sa exam niya and then I asked him, bakit mo naiintindihan ang taxation eh advertising ang course mo? Mam, dati pong engineering ang course ko, Ha! e bakit nasa advertising ka ngayon?  Mam hindi ko pa kasi talaga gusto ang engineering pero kaya ko, mas gusto ko po ang advertising, then I asked him, buti hindi nagalit ang parents mo sa iyo?  Ayaw nga po nila noong una pero hindi ko po talaga gusto ang engineering.

Nakakuha ang student ko na yun ng exam pero winarningan ko siya, no excuse sa project, sabi niya "mam, magaling akong gumawa ipapakita ko sa inyo pero mali- late lang po ako ng pagsa- submit kasi po malapit na ang finals at practice na po kami ng practice pero gagawin ko po talaga mam! Sige ,



With Mariano and Airon Jazz, no need for tagging na siguro kasi Power Impact Dancers naman sila.

sabi ko, No project no grade, sabihan mo rin si Mariano. Sa facebook, friends ko sila kaya na re-remind ko silang mag-comply, incomplete muna ang  nilagay kong grade niya and then finally na submit niya ang project niya at maganda nga, pulido ang mga pictures niya, sa isip ko magaling nga ang batang ito, pero paano kaya siya pumo-focus? ang hirap sumayaw and then mag-isip ng idea na hindi tungkol sa sayaw at lalaban  pa sa isang competition.  

Nung araw ng PGT grand finals nanood ako, gusto ko lang makita kung paano sila sumayaw at ano ang sayaw nila. Nangiti ako nang marinig ko ang comments  sa kanila ng hosts na sina Robin Padilla at Vice Ganda.  Sabi ni Robin "Power Impact naramdaman ko ang mechanical and electrical energy na gustong i -transmit ng sayaw ninyo" at ang sabi naman ni Vice Ganda " Power Impact ito ang grupo na hindi pa cute....magaling lang! Tama si Robin and Vice, ito ang group na mechanically and electrically powered or engineered at talagang magaling lang.....walang pa cute.  Ganoon si Airon Jazz Rances, ang lead dancer ng Power Impact Dancers, hindi ko siya hinangaan dahil member siya ng isang dance group na nagcompete on a  national level, hinangaan ko siya dahil nakita ko ang galing ng pagkatao niya bilang estudyante.  Puede na lang sana niyang daanin sa hingi ang grade niya kasi may excuse naman siya pero never niyang ipinaramdam na yun ang gusto niya.  He said "call" to all my demands and he delivered so well.  Hindi ako mahilig humanga sa students ko, pero itong batang ito maipagmamalaki ko BILANG ESTUDYANTE!!! Airon, MORE POWERimpactdancers!!!! you deserve everything in your hands now.  Good luck and God bless you always.


Friday, 31 March 2017

SORROW TEACHER SORROW

really love teachers...yung mga tunay na teachers. Those who find teaching in their hearts to fill in their souls and not to fill in their pockets. Tito Flor Ramos Nicolas, my most adored teacher of Works of Rizal is one of those kind of teachers. He is super duper good. I really never liked Rizal as hero because I could not understand his heroism, but when Professor Nicolas became my teacher in my Rizal subject and he began to talk about Rizal and his works, it was only then that I realized that I am so blessed to be Rizal's countryman. I could not imagine any hero of this world as brilliant as he was, how beautiful a person as he was. That's may be the reason why some people regard him as God. Rizal is a very wonderful person short of becoming a saint.


Professor Nicolas required all of us to memorize and recite Mi Ultimo Adios.  One by one we would be in front of the class to recite Rizal's poem and it made us feel good having done that.  In a way, we felt during recitation that we tried to be in the shoes of Rizal for a brief moment.  But, Prof. Nicolas taught us another poem which influenced me to be alive and happy despite the so many challenges that I met in my life and this is AL DOLOR. Prof. Flor Nicolas is a friend in Facebook and I took the courage to request from him a copy of this poem, but he is so generous to give me the English translation, interpretation and analysis of the poem.  I am very to happy to share with the readers, the poem that drew my belief in life.




AL DOLOR por Emeterio Barcelon Dolor, maestro dolor, No te separes de mi. No se vive sin amor, Pero tampoco sin ti. Cuantas veces peregrino Inexperto me extravie, Y un guia siempre en ti halle Para volver al camino. Hiereme, hiereme al alma Y no te canses de herir. Quiero alcanzar, al morir, De la victoria la palma. Todo se puede sufrir Si sufrimos con amor Hasta el dolor de morir Deja de ser un dolor. An English translation of the foregoing poem reads as follow: Sorrow, teacher sorrow, Separate not thyself from me. One can’t live without love, But neither without thee. How many times a pilgrim Inexperienced I went out of the way. But in thee I always found a guide In order to return to the path. Hurt me, hurt me to my soul And don’t get tired of hurting me. I want, upon dying, to attain The palm of victory. We can suffer every thing If we suffer with love Until the sorrow of dying
Ceases to be a sorrow An Analysis (by Prof. Flor Ramos Nicolas)

 A great author, John Henry Cardinal Newman said, is one who has something to say and knows how to say it. Fr. Barcelon in his own measure may be considered a great author because he has something important or significant to say about the role of sorrow in every man’s life. Fr. Barcelon’s lyric poem consists of four stanzas, each of which contains four octosyllabic verses. Throughout his poem he makes effective use of apostrophe; that is to say, he directly addresses sorrow as his maestro or teacher, from who he learns many important lessons about life. How does he achieve variety in rhyme scheme? He makes use of the alternating rhyme in the first and fourth stanzas; that is, he makes the first and third, and the second and fourth, lines rhyme together – dolor, mi, amor, ti; sufrir, amor, morir, dolor. But in the second and third stanzas he makes the first and the last, and the second and the third, rhyme similarly – peregrino, extravie, halle, camino; alma, herir, morir, palma . In stanza one the poet asks sorrow, his teacher, not to separate himself from him because like any other man, he can live neither without love nor without sorrow. Love and sorrow are in effect two of the basic ingredients of human life.

In stanza 2 he effectively employs several metaphors. He compares himself to an inexperienced pilgrim and therefore life to a pilgrimage or a journey to a holy place, which is most commonly called heaven or God’s eternal kingdom. He also compares life to a way, a road, or a path, from which, as a pilgrim lacking in experience or maturity, he not infrequently wanders because he has lost sight of what he has set out to accomplish, i.e., to reach his aforementioned final destination. 

Indeed, man is created by God in order that he may live with Him in that glorious, all-perfect and heavenly kingdom where He reigns during the boundless ages of eternity. To be able to accomplish his aforementioned mission, he must, during his pilgrimage on earth, endeavor most earnestly to become as perfect as his Father who is in heaven is perfect or to become the person he was meant to be by his Creator. In other words, every human being has God’s image within him, his spirit or soul, which will survive the grave or live when time shall be no more; it is defined in the lecture of the third degree of Symbolic or Ancient Craft Masonry, or the Master Mason degree, as “the inspiration of that great Divinity whom we adore and bears the nearest resemblance or affinity to that Supreme Intelligence which pervades all nature, which will never, never, never die.” This divine inspiration in man is his spirit or soul, which is often referred to by philosophers as his higher self, and it consists of mind or intellect. But every man also has a body, which is composed of external and internal senses; this is often referred to by philosophers as man’s lower self. 

Man must endeavor most earnestly to achieve self-mastery by making higher self have control over his lower self. In other words, he must let his mind or intellect be the master of his passions, prejudices and selfish interests; for unless he does so, he cannot exert beneficial influence over other men. Man is, after all, a being-in-the-world-with-others. As German philosopher Henri Bergson has pointed out, “Man is in essence a “homo faber” (doing man) rather than a “homo sapiens” (thinking man); for his constant urge is to improve himself and his environment.” 

To foremost Filipino patriot and hero Jose Rizal, environment specifically refers to one’s own country. That is why, in his essay entitled “Amor Patrio” (Love of Country), he urged his countrymen, particularly fellow Filipinos in Europe: “Let us love our country, always desiring her welfare; for by doing so, we are laboring in conformity with the purpose of humanity dictated by God, which is the universal peace and harmony among His creatures.” To achieve that divine purpose, men of different countries, religious sects, and political persuasions must work together in solidarity to make the world they are living and working in conducive to the attainment by each of them of self-perfection or personal excellence. This idea is aptly expressed in the following manner by another Filipino patriot and hero, Apolinario Mabini, a philosopher in his own right, in the third precept, of “El Verdadero Decalogo” (The True Decalogue): “Cultivate the special aptitudes (or the talents) which God has granted you by working and studying to the best of your ability, without separating yourself from the path of righteousness (or uprightness) and justice, in order to attain your own perfection, by means whereof you will be able to contribute to human progress.

This is the mission God has assigned to you in this life; by fulfilling it, you will have honor, and by having this, you will glorify God.” Man, however, often fails to fulfill his God-appointed mission. Like the prodigal son in one of the parables of Jesus the Christ, he foolishly squanders his God-Given gifts or talents by permitting himself to become the pawn of his passions, prejudices, and self interests, giving himself in to ephemeral mundane pleasure and eventually forgetting his ultimate goal in life, that is eternal life with God in His Kingdom. What, then, is the role of pain or sorrow in man’s life? In stanza 3 of his poem, Father Barcelon emphasizes through repetition (“Hurt me, hurt me to the soul”) that the role of sorrow in every man’s life is to remind him to desist from living sensual or even animalistic life and to return to his father’s home or kingdom – that is, to dedicate himself once more to be concerned with eternity or pursing his earthly pilgrimage towards God’s eternal kingdom. 

Yes, pain or sorrow serves as every man’s teacher, urging him not to wander anymore from the path of righteousness (or uprightness) and justice and therefore attain, upon dying, the palm of victory. The symbol of victory in the East is the palm, while in the West it is the laurel. We should notice that “the palm of victory” is also a metaphor; here the poet hides one of the things being compared in an of-phrase. In the last stanza, the poet submits the thesis, that one can suffer all things if one suffers them out of love of himself and those dear to him, and if he does so, then the sorrow of dying ceases to be a sorrow. Clearly, this is a paradox or a seemingly contradictory statement. If one pursues his pilgrimage on earth by persistently and perseveringly treading on the righteous (or upright) and just path of righteousness, justice and other virtues, then one is prepared to welcome death, not as a grim tyrant, but a kind messenger whom God has sent to translate him from this imperfect, materialistic, and ephemeral world to that all-perfect, glorious, and celestial kingdom, where He reigns during the boundless ages of eternity.


Professor Flor Nicolas.........one true teacher.

Professor Flor Nicolas.....more than a Master

ON THE WRITE TRACK.......Please Forgive My Writing Style

I  worked as a Legal writer at the Caloocan City Government during the time of Mayor Asistio, I drafted the Opinion in the computerization of the City Government. I drafted the Budget Message of Mayor Martinez when he assumed post after the EDSA Revolution.   During the time of President Estrada, all communications had to be in Filipino language, so  I really had to review my lessons in Balarila ( Filipino Grammar ) to come up with good letters and memoranda.  I also worked as technical writer of the City Administrator then, Mr. Pablo Casimina and I could really draft those formal letters in Filipino.

However, with the advent of Facebook from where I started to share my thoughts, I realized that a less formal way of communicating is more appreciated by the readers.  Nakikita nila ang pagiging tao ng writer, hindi perfect, na puede ring magkamali katulad nila. In my Facebook account, I really tried to write from the heart, never minding Balarila ( but not English grammar though I am not that good in it, either), not because I respect Filipino language less but because that is the way I can make my readers more comfortable, more at ease in reading my thoughts. Para kasing napakapormal kung susundin one by one ang mga alituntunin ng balarilang Filipino.  It is just the same with the Americans, they are not bothered with the grammar of their friends, officemates for as long as the discussion is not formal. Parang sinusulatan ko lang ang katabi ko kapag ganito ang pamamaraan ng pagsusulat ko.

Pasensya na po kayo kung sa tingin ninyo that my way of writing does not follow any established rules in writing. Hindi ko po gustong maiba or maging unique, ito lang po kasi ang natuklasan kong pamamaraan ng pagsusulat na nagbibigay aliw at information sa mga mambabasa ng statuses ko sa Facebook.  I hope I will not be questioned by the writing luminaries here in the Philippines.  







City Accountants' Dilemma

While in the bus I saw the tv news, Ate Edna Centeno, City Accountant of Caloocan City, my cousin was being charged with Graft and Corruption case. I should have been in that problem now had I accepted the offer to be the City Accountant in 1986. I really think things ahead of my time. Bata pa ako ganoon na akong mag-isip...i decide not for today but for the future. Noon, my name was put in the list to be interviewed by then Mayor Robles for the post of the City Accountant. My padrinos were briefing me to give up Asistio so I could have the post, talagang gustung gusto nila akong maging City Accountant because I held the highest CPA board score then, ang mismong head ng personnel ang push ng push para ako ma promote ng ma promote, how I remember Mrs. Lucina Soriano. In the middle of interview, I was asked by Mayor Robles, "where is your loyalty,I know your father to be a follower of Asistio?  I answered him, I DO NOT BITE THE HANDS THAT FEED ME, and we both laugh out loud, nagkaintindihan kaming dalawa .

He was so fascinated with our interview, that a member of the panel really regretted that I answered that way, dahil tawa talaga ng tawa si Mayor Robles during the interview. Ang mother ko ay proud na proud kahit hindi ako ang napiling City Accountant kasi ang isa pala sa mga taong naroon during the interview was her kababata sa Grace park, Caloocan City. Sabi nung kababata niya,"anak mo pala yun?" sabi niya "oo, bakit? " ang galing galing sumagot tuwang tuwa si Mayor Robles kaso pinanindigan ang pagiging Asistio eh". I told my mother that it was not about politics, it was just my graceful way of saying i do not like the job, kung gustung gusto ko talaga yung trabaho, I would really give up being an  Asistio fanatic.

I told my mother that a City Accountant's post is very dangerous, you cannot be free in that post, kung ano ang mayor mo yun ka na rin and I am one person who does not give up her soul for other people. Ako talaga yung taong hindi kayang pumikit para gumawa ng mali, pag mali, mali talaga, so I cannot be an Accountant and I never thought of being one, palagi lang akong auditor or examiner but not an accountant.

Noong nakita ko si Ate, naalala ko ang mga kapwa ko CPA na mga City Accountant na nagtatanong at humihingi ng tulong kay Senador Panfilo Lacson during the 67th PICPA Annual Convention sa Davao City, on their plight, naaawa ako sa mga Accountant, I know how good an accountant is, lahat kami bilang accountant ay tini-train to be persons of highest integrity, we have very conservative principles and we always try to work with utmost professionalism, subalit  kaming mga Accountants can never be independent in any sense because we are always employed and we follow the characters of our employers. We are not really independent because we follow the dictates of those who pay us if we are doing public practice.  And we are most of all not free when our boss is the Mayor.

Senator Lacson, as I understood, was proposing a bill to exonerate City accountants from liability in  accusations against the mayor,( sapagkat laging kasama ang accountant sa mga demanda laban sa mayor) if they can prove that they have exercised the necessary diligence to prohibit the mayor from executing unlawful financial transactions, and if this is really true then, i think  my ate Edna can use this proposal as source of defense. 

Wala pa man ang batas, gamitin na niya ang probisyon sa ipinapanukalang batas, na magpapawalang bisa  sa kaso niya.
I know my Ate to be one good soul, sobrang bait, napakabuting kapatid, asawa at anak and of course pasensyosang pinsan.  It is her work that needs correction not her person and I pity Accountants in the local government units and I hope a really good law can be drafted to give them room for mental independence, so that they can fight corruption in their own capacity.







Above photos of Senator Panfilo Lacson and your blogger were taken during the 67th Annual National PICPA Convention which was held in SMX Davao City in November 2016. However, I did not ask about Accountants' problems in that forum, I asked him about his plans and programs to minimize graft and corruption in order to help the poor people in the country,


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PUP Still Number One in the Jobstreet

2007 when I first started teaching in PUP, coming from Davao City where I stayed for more than 10 years prior to my stint in this school.  The first thing I asked from my students in Tourism ( the class I was handling during that time ) was, how is PUP now? They answered " ma'm malungkot po kasi po ayaw pong tanggapin ang mga graduates ng school natin sa mga company kasi po pag may welga raw po ang lider ay galing sa PUP",  ( ma'm it is not quite good because the graduates of our school are rejected by companies because if there would be strike, the leader of the strike would always be a graduate of PUP) I was so worried because where would these students go after graduation?  My efforts then would just be wasted.  Being trained at the Development Academy of the Philippines (DAP) as Values Trainor, I started a personal advocacy to lift the spirits of my students and to focus on values formation side by side with their lessons in Basic Accounting and Taxation. 

To my mind then, if I would handle 40-50 students  in a class and I would have 6-8 classes in a semester I would have on the average 350 students per semester and 700 students per year.  I planned to transform values of students every semester, by not being absent on the semester's first day of classes, so we could have our orientation and values formation.  It is only on the first day of the semester that I could do this.  So every first day of semester, I would really make exercises that would allow my students to search who they are...SINO AKO (WHO AM I)?  And I would allow them to write their mission and vision for the whole semester.  Everybody would recite his/her mission and vision, word for word and if he/she would fail to recite what he/she has written, then that would be the start of the whole values formation.

2007-2016, after 9 years of full-time teaching in this school, Jobstreet released a record that PUP is number one and that meant- the PUP students are the most preferred workers by the companies. Nine times Seven Hundred (9 x 700) means that I have contributed more or less 6,200 students with good values in the field.  2017, ten years since my first semester in the school, I should have sent 7,000 dependable, reliable and persevering workers in the field.

Where did I get my inspiration to do this?  When I moved out of the BIR as an examiner, my two friends were recommending me to assume a position in their respective offices.  One friend was working for a Korean employer and the other friend is the former treasurer of Caloocan City Government, Madam Evelina Mediano-Garma.  My friend who had a Korean employer was leaving for Canada and she recommended me to her boss to take her place.  I met with her boss and discussed the problems of his company then, but I did not accept the position for I was already employed in the PUP and I suggested to him that it was better for him to change the kind of business he had then, because that kind of business was a nationalized .  My other friend, Ate Evy, as I usually call her, who was the Treasurer of Caloocan City, would really want me to succeed her as the Treasurer of Caloocan. But there was something that I was still longing to do which was not in the Caloocan Government. 

I could not forget the requests of these two friends, that these thoughts came to my mind.. that...I WOULD MAKE ALL MY STUDENTS JUST LIKE ME, someone who would be recommended to do tasks, someone who could be trusted, someone who could deliver, so that when another friend would ask me to do a job, I would have someone to send in place of me....  I have already embraced teaching I could not be an office worker anymore...but I have agents to do the job, workers who are dedicated to their work, whose values for good work were formed .....my students in PUP.