Maybe you are at the office right now, lurking since it's your coffee break. Or maybe you are in the corner of the classroom, browsing your ipad. Or maybe you are just inside your house, slouching while surfing the web. Wherever you are, I want you to look around you. Maybe you do see your classmates or your set of friends. Or do you see your mom cooking your favorite dish? Do you see your boss? Your officemates? Perhaps you see the people who matter to you right now. At some phase of your life, you'll not be seeing them anymore as often as you do right now, or you may never see them again anymore. At some point in your life, they will be gone. Thatâs the reality of life.
Remember your childhood playmates? Can you still recall their names? Perhaps, you cannot. The âtotoyâ you treated as your bestfriend may barely recognize you right now. The âneneâ who gave you puppy love might actually somewhere in the world you have never been to.
Back in high school years, your life just revolved around studies, immature relationships, classmates and peers. Your circle of people was limited. Where are they now? Whereâs the classmate you used to hate because she seemed so good to everything or the school heartthrob who taught you the art of stalking? Â
Where is your high school buddy now? Or the college bestfriend whom you used to spend the day with? You two were just inseparable, right? Now? Meeting your pal once a year seems a great news already. Perhaps you are so distant now. But life keeps moving on. You have to dwell the reality that you have to live apart from the person whom you think you canât live without.
Remember your first heart break? Remember how you cried a river to the person who made you feel like shit? Those moments when everything so gloomy you could barely move. Being happy seemed the most difficult thing to do. Now, I donât think it still matters to you anymore. You may find it funny how you wasted your time to the person whom you donât give a single fuck today.
As we age, goodbyes are frequent. The warm hugs are tighter yet quicker. As we live in this ever changing world, we get to meet a lot of people who will go, or will stay but eventually go.
There are things that we donât want to happen but have to accept, things we donât want to know but have to learn, and people we canât live without but have to let go. Not everyone who leaves you is for an upsetting reason. Sometimes those people need to leave for you to grow more.
Learn to appreciate the things you have before time forces you appreciate the things you once had.
Yes.
You may live alone but you may not feel lonely as long as you have the best memories with you.
Just go. Wander the world. Your life doesnât stop being a student, being a staff or being whatever you are right now.
Sail. Go ahead. The world doesnât stop. Deal with the fact that indeed, people come and go.
  As a yuppie (Young Urban Professional) I take the public transportation as means to go to my workpace. I think, I would still consider taking such even if I have my own car someday. I ride a bus almost every day of my life now. I believe itâs the most convenient mode of transportation. Of course itâs cheaper. Also, I donât want to take the LRT because I am compelled to fall in line. I just loathe falling in line. And I donât want to dole out to things which is not practical just like taking a cab. Donât underestimate EDSA most especially during rush hour. Itâs a big no to take taxi. As a yuppie, I must become more responsible especially in handling my hard-earned money.
Riding a bus, makes me realize some things. You can see almost different walks of life or scenarios like a mad passenger arguing to the driver, couples cuddling like nobodyâs around. Just like you, every person inside the bus has its own story. Youâll witness unexpected scenes. Scenarios that might change your views in life. Riding a bus, would make your eyes be more open to reality.Â
Itâs also an awkward time to reflect. Suddenly you become more reflective. You would reminisce the past. Nostalgia. Maybe this is what you get when you stare on a blank window with fast-moving images outside. Everythingâs so fast that your mind decides to slow it down. You would think of the decision youâve made. There would be regret. Most of the time, there would be acceptance.Â
You may also find a person which you think could be the partner youâve been waiting for. You would stare at him. Memorizing every detail you can. You would hope that heâll smile at you and introduce his name. If you just got an extra guts to come closer, you will but you just canât. Your fantasies suddenly pops up anywhere. Right that moment, you know you found your partner. When you think, he might be the one, fate would just say no. All of these, would end when the bus stops. Your world would stop as well. Yes. Itâs not gonna happen yet. Itâs not your favorite flick. It sucks.This just teaches us that, not all the time, we get what we want. Most of the time, the script we want to happen, just donât happen. Itâs quite disappointing. It hurts to think that heâs completely gone. From cloud 9 to ground zero. But you can not do anything about it. All whatâs left is a little hope that someday your roads would cross again.Â
Move on. Just like a bus. Thatâs how life works.Â
Every bus stop reminds us that people come and go. You may choose to chase them or continue the ride.Â
1. Whatâs the definition of an accountant?
Someone who solves a problem you didnât know you had in a way you donât understand.
2. To the optimist, the glass is half full.
To the pessimist, the glass is half empty.
To the accountant, the glass is twice as big as it needs to be.
3. Three people were going for a job, a mathmetician, a statistician, and an accountant. It all came down to the final question - which was âWhat do you get if you add 2 to 2?â
The Mathmetician said âFour. Always four and never anything else.â
The Statistician said âNormally it would be four, but 5% of the time you will get a different result.â
The Accountant got up, closed the curtains, and shut the door. Returning to the desk he leaned over and said quietly âWhat would you like me to make it?â
4. How many auditors does it take to make a sandwich?
Depends how thickly you slice them!!
5. An accountant goes into his doctors office and says âIâm having trouble sleeping.â The doctor says âhave you tried counting sheep?â the accountant says âyes, thats the problem. I make a mistake then spend three hours trying to find it!
6. What does an accountant say when you ask him the time?
Itâs 9.18 am and 12 seconds; no wait - 13 seconds, no wait - 14 seconds, no waitâŠâŠ
7.
What is the difference between tax avoidance and tax evasion?
Jail.
8. What do accountants suffer from that ordinary people donât?
Depreciation.
9. Chargeable Hours
A young accountant dies. He immediately goes up to heaven (wishful thinking we know) and meets Peter. Because Peter is an organised sort of Saint, he goes through the required details.
Peter : How old are you?
The accountant : 33
Peter : Thatâs impossible!
The accountant : Why?
Peter : I have looked at your time sheets and examined the hours that your have charged your clients - by my reckoning you are at least 97!
A contract of LOVE is a contract whereby one of the parties obligates himself deliver love to the other who, on his part, binds himself to pay therefor a sum of love or its equivalent.
Characteristics of a contract of LOVE:
Consensual- perfected by mere consent and agreement of the parties.
Bilateral- both contracting parties are bound to fulfill obligations reciprocally towards each other- that is to love each other.
Commutative- love offered is considered the equivalent of love to be received.
Nominate- it is given a special name or designation like sweetheart, honey, babe, etc.
Principal- it does not depend for its existence and validity upon another contract of love.Â
WHY YOU SHOULD NEVER SHARE SEX SCANDALS? Check the 4th item.
âAnti-Photo and Video Voyeurism Act of 2009âł.
1. To take photo or video coverage of a person or group of persons performing sexual act or any similar activity or to capture an image of the private area of a person/s such as the naked or undergarment clad genitals, pubic area, buttocks or female breast without the consent of the person/s involved and under circumstances in which the person/s has/have a reasonable expectation of privacy.
2. To copy or reproduce, or to cause to be copied or reproduced, such photo or video or recording of sexual act or any similar activity with or without consideration. It is immaterial if consent to record or take photo or video coverage of the same was given by such person/s.
4. To publish or broadcast, or cause to be published or broadcast, whether in print or broadcast media, or show or exhibit the photo or video coverage or recordings of such sexual act or any similar activity through VCD/DVD, internet, cellular phones and other similar means or device. It is immaterial if consent to record or take photo or video coverage of the same was given by such person/s.
The first act speaks of âcircumstances in which a person has a reasonable expectation of privacyâ, what does this mean?
It means circumstances in which a reasonable person would believe that:
he/she could disrobe in privacy, without being concerned that an image or a private area of the person was being captured; or
a private area of the person would not be visible to the public, regardless of whether that person is in a public or private place.
What do you mean by âprivate area of a personâ?
It means the naked or undergarment clad genitals, pubic area, buttocks or female breast of an individual.
If thereâs an undergarment (e.g., brief or panty) covering the private parts, is this still covered by the law?
Yes. Based on the definition above, the genitals, pubic area, buttocks or female breast of an individual may be naked or clad with undergarment.
What is the meaning of âcaptureâ?
With respect to an image, it means to videotape, photograph, film, record by any means, or broadcast.
What if the other person was aware of and consented to the taking of the photograph?
Even if there was consent to the taking of the photo, if there is no consent to the sharing or exhibition, then the offending party would still be liable.
What do you mean by âbroadcastâ?
âBroadcastâ means to make public, by any means, a visual image with the intent that it be viewed by a person or persons.
What if the photo shows the breasts of a man, is this covered by the law?
No. The law only covers female breasts.
If the photo shows only the side of a female breast, without the nipple, is this still covered by the law?
Yes. The term âfemale breastâ includes âany portion of the female breastâ.
What is the penalty for committing any of the prohibited acts?
The court has the discretion to impose:
Imprisonment of not less that three (3) years but not more than seven (7) years, or
A fine of not less than P100,000 but not more than P500,000, or
Both.
Are these materials admissible in evidence?
As a general rule, no. The record, photo or video, or copy thereof, obtained or secured by any person in violation of this law shall not be admissible in evidence in any judicial, quasi-judicial, legislative or administrative hearing or investigation.
However, any peace officer may secure an order of the court to use the record or any copy thereof as evidence in any civil, criminal investigation or trial of the crime of photo or video voyeurism. The written order shall only be issued or granted upon written application and the examination under oath or affirmation of the applicant and the witnesses he/she may produce, and upon showing that there are reasonable grounds to believe that photo or video voyeurism has been committed or is about to be committed, and that the evidence to be obtained is essential to the conviction of any person for, or to the solution or prevention of such, crime.
As economies such as China, India and the Middle East grow, so too does the demand for qualified accountants. Tougher trading climates also make the financial insight provided by chartered accountants even more valuable. As the adoption and updating of International Financial Reporting Standards (IFRS) gathers speed, qualified accountants will be needed in increasing numbers to help organisations interpret and apply these complex standards. ICAEWâs ACA qualification is recognized in 170 countries in the world. So if youâre contemplating broadening your horizons and working in pastures new, here are 10 to whet your whistle.
ROMANIA
Since the fall of communism in December 1989, Romania has undergone dynamic changes. The country experienced a boom on the back of accession to the EU in 2007 and, according to the World Bank, the last eight years have seen rapid economic growth. Despite the problems in the eurozone, the former finance minister says Romania has a "very comfortable" financing buffer amounting to âŹ5bn.
In 2005 it adopted IFRS and in 2008 ICAEW launched its ACA qualification in Romania. Former ICAEW president Martin Hagen described accountants and auditors as "crucial for the continuing growth of the Romanian economy."
The cost of living is currently very low in Romania. Bucharest, its lively capital, is packed with restaurants, cafes, bars, museums and parks. Companies including all of the Big Four, Citibank, Renault and Visa have offices there and most expats in Bucharest work for major European corporations with smaller operations in Romania.
UNITED ARAB EMIRATES
The vibrant UAE is a federation of seven Emirates: Abu Dhabi, Dubai, Sharjah, Fujairah, Ajman, Ras Al Khaimah and Umm Al Quwain. With its liberal business environment, high standard of living, sunny climate, affordable housing and hospitable locals, the UAE continues to attract expats from around the world. The region experienced strong economic growth until the global economic downturn â in 2009, Abu Dhabi had to bail out Dubai to the tune of US$10bn. But its free zones remain attractive to business and companies including Rolls-Royce, BAe Systems and Deloitte have a presence in the UAE.
Companies generally follow IFRS and best industry practices for financial reporting. In terms of job opportunities the emirate is refocusing on its traditional strengths: trade, logistics and tourism. But professional services and advice is also sought by other sectors including banking and financial services, real estate, leisure and hospitality, retail construction, telecoms and energy.
SINGAPORE
Consistently ranked as either the best, cleanest, easiest, efficient or most competitive country in which to work, Singaporeâs open immigration policy makes it easy for foreigners to enter the city-state. Its pro-business attitude means that government agencies work closely with the business sector to promote economic growth.
It slipped into recession in 2009 and the forecast for GDP growth stands between 1% and 3%. But compared with Western economies, growth is robust. Singaporeâs vision is to be a leading global accountancy hub for the Asia-Pacific region. The Singapore Financial Reporting Standards are closely modelled after the IFRS. Major industries include manufacturing (particularly electronics, engineering, biomedical sciences and chemicals) and commerce. Many of the major long-term British investors have increased their footprint in Singapore recently, including Barclays, Dyson, HSBC, Rolls-Royce, Shell and Standard Chartered. Development of the IT, bio-medical and tourism sectors are the governmentâs next priority.ă
MALAYSIA
A multi-ethnic, multicultural and multilingual society, Malaysia has become one of the worldâs top locations for offshore manufacturing and service-based operations. The capital, Kuala Lumpur, is home to the Bank Negara Malaysia and a hub for finance, real estate, business, arts and media companies. Thereâs a diverse expat community and lots of expat jobs.
Already a "tiger" economy, Malaysia aims to become a developed country by 2020. In 2010 the country recorded a GDP growth of 7% â one of the strongest showings in the region. However, foreigners are encouraged to take up employment only in areas where there is a shortage of suitably trained Malaysians. CFOs, partners and senior accountants are predicting buoyant demand for qualified accountants over the next five years. Expats speaking a second language will have an advantage, particularly if it is Mandarin or another Asian language.
CHINA AND HONG KONG
No longer an emerging market, Greater China has transformed itself into a global superpower. According to ICAEWâs 2012 Economic insight: Greater China report, average annual growth of 10% for the past three decades means its output has roughly doubled every seven years. Hong Kongâs top spot on the World Economic Forumâs ranking of financial development and Shanghaiâs fast growth as an important financial centre in its own right is attracting global corporations to the East. But as James Lee, ICAEWâs representative in Beijing says, there is still an acute shortage of qualified accountants in China. The Ministry of Finance and the Chinese Institute of Certified Public Accountants (CICPA) are working with ICAEW to attract top talent into the accountancy profession. "ICAEW actively encourages contact between Chinese and UK accountancy practice firms," says Lee. "We promote our membersâ expertise to business and ICAEW has a reciprocal recognition agreement with the Hong Kong Institute of Certified Public Accountants (HKICPA)." ă
AUSTRALIA
The Australian economy has been ranked as the worldâs most resilient for six out of the last eight years and is currently one of the best performing economies in the OECD. But the laid-back lifestyle is also a big draw. With the low cost of living, affordable quality housing, extensive healthcare benefits and one of the best education and social systems in the world, Australia has much to offer.
Key business centres in Australia include Sydney, Melbourne, Brisbane and Perth. Australia is a leading financial centre in the Asia Pacific region and its alliance with markets throughout the region provides business people with a comprehensive range of financial services. As Richard Stokes, contact member for the Institute of Chartered Accountants in Australia says: "Our members continue to find good career challenges and opportunities in Australia as well as enjoying the lifestyle. We have around 3,500 members here and we are ICAEWâs largest group of UK-qualified members based outside the UK. The local economy continues to expand while many other world economies struggle."
MAURITIUS
"With its warm and sunny climate, beautiful beaches and great golf courses, Mauritius is a nice place to live⊠and to work as a chartered accountant," says Jacques Pougnet, international liaison partner at BDO in Port Louis. It enjoys a long-established democratic tradition and political stability, while the people are friendly and bilingual (English and French). "Its economy (mainly financial services, tourism, ICT, sugar, textiles) has so far withstood the financial crisis and growth is currently estimated at slightly less than 4%", adds Pougnet. International Financial Reporting Standards (IFRS) have been adopted since 2001.
"The ACA qualification is prestigious and always in demand," says Pougnet. "There are over 10 organisations that are ICAEW authorised training employers. Mauritius is one of the countries with the highest number of ICAEW members in relation to its population."
VIETNAM
PwC recently listed Vietnam as the fastest-growing economy among emerging markets. In 2011 the Vietnamese economy recorded an annual growth rate of 5.89%. With an increasing number of Vietnamese companies looking to trade internationally, and multinationals setting up base in Vietnam, there has been a private sector boom in recent years. The changes in Enterprise and Investment Law in 2005 also created new opportunities for foreign investors in Vietnam by establishing partnerships with local private firms. The major goal of Vietnamâs foreign direct investment (FDI) policy is to attract capital but also management skills in order to exploit the countryâs potential and improve living standards.
The capital of Vietnam is Hanoi, which lies in the north of the country, but other major cities include Ho Chi Minh City (the primary economic hub), Can Tho, Hai Phong, Hue, Da Nang, Nha Trang and Da Lat. Over half of the US Fortune 100 companies have operations in Vietnam and it will only become more attractive with its continuing tax incentives, long coastline, low cost of living, increasingly modern and sophisticated port infrastructure and very friendly locals.
Vietnamese Accounting Standards are followed and ICAEW works closely with the Vietnam Association of Certified Public Accountants (VACPA) to advance the accountancy profession in Vietnam and South East Asia.
SWITZERLAND
It manages around a third of all private and institutional offshore funds, but Switzerland is also renowned for its high-quality precision engineering industry. Other key sectors include pharmaceuticals, chemicals, telecoms, food processing and packaging, graphics and electrical and mechanical engineering.
The Swiss economy did relatively well during the global financial turmoil but is now struggling with the knock-on effects of the sovereign debt crisis in the neighbouring eurozone. Its largest banks, UBS and Credit Suisse, suffered significant losses in 2008-09 and the EU, the US and international institutions have increasingly put pressure on Switzerland to reform its banking secrecy laws.
But business expectations for revenue, profitability and employment are positive and Switzerland offers ideal operating conditions for foreign companies, including liberal and business-friendly legislation, political and financial stability and first-class infrastructure. According to expatfocus.com, a large percentage of Switzerlandâs population consists of foreign nationals who move there for employment. Professionals working for large multinationals or in financial services tend to be found in Zurich.
PAKISTAN
Pakistanâs economy has fared much better than other developed economies during the financial crisis. The UK business community already has a significant presence in Pakistan, with investments in oil and gas, IT and telecoms, education, pharmaceuticals, and the financial services sector. Major British companies include HSBC, Barclays, GlaxoSmithKline, Royal Bank of Scotland and Standard Chartered.
Karachi, Lahore, Islamabad, Rawalpindi, Faisalabad, Gujranwala and Sialkot are the countryâs key business centres and, according to expat Heather Carreiro, there is a big market in Lahore for qualified professionals. Many educated Pakistanis leave their country to settle in the West, which leaves a lot of room in the market for those with experience and education. "You may find yourself with several job offers within a short period of time," she says, adding: "Qualified foreigners can afford a higher standard of living in Lahore than in many North American or European cities."
I know itâs really enticing to avail a postpaid plan. Aside from the load and unlimited internet, you can have the latest gadget. It sounds youâll be saving a lot. But, really?
Before you finally fall to the postpaid promos, before you find yourself caught in debt, here are the things you should consider so that you can get the most out of your hard-earned money:
1. Know your average load consumption every month
Provide an estimate of how often you use your phone for text messaging and calling. In an average, how many text messages do you make in a day? How many calls do you make? From there, youâll be able to get your monthly consumption.
2. How often do you use the internet?
Are you the type of person who wants to be socially-connected 24/7? Or are you just a type of person who just uses the internet for really important matters such as checking and sending emails? You must know if you are a heavy user or just a moderate one.
3. Your source of internet
Do you have wifi? Pocket wifi? You must determine if you have alternative source of internet aside from LTE or 3g that postpaid plans offer.
4. Determine if usual text and call receivers have messaging apps
Now, everything is almost free if you are connected to the internet. One of those is chat. You must determine if the people whom you usually send your text messages have messaging apps such as Viber, Wechat, Facetime, etc. With these apps, youâll be able to send messages and make calls without consuming load.Â
5. Are there any current network promos which suit your monthly consumption?
Surely, there are many prepaid text, call and internet promos out there. You should check with your prepaid network provider their current promos. How much is the best promo for you? In a month, how much will you spend if you are going to subscribe to the promo? You must be able to answer these questions.
6. Know the market price of the gadget
You can go to mall stores and online shops to check the latest prices. If itâs okay with you to own secondhand phones, then you may check buy and sell sites such as Olx and AyosDito. Â Or you may go to Greenhills.
After considering the aforementioned things, hereâs how you will know if you can save or not. Compare the chosen postpaid planâs monthly cash out to the estimated cash payment using the info above.
If you are a heavy user (Just like me), I recommend to get a plan. You'll be able to save at least P500.00. In getting the load consumption, existing promos were considered. The P800.00 includes promos of unlimited texting and calling to same network and allowance for text and call to other networks.
You can still save if you are a moderate internet user as seen in scenario 2.
You should think twice if you are a light phone and internet user. The monthly cash out for plan is greater than the expense in case you won't get a plan. Hence a loss on your part.Â
If you have alternative source of internet such as wifi(house or office wifi), you won't anymore spend additional amount for internet. This is why the expense for internet is zero. You may not get a plan because you'll have a loss.
You should not get a plan if you are light texter with alternative internet source and whose receivers use messaging apps. And ultimately, don't get a plan if you can purchase cheaper phone units which you prefer.
These are just estimates. It's still your discretion. It's still you that will manage your consumption. I just presented you different scenarios that would somehow help you decide whether you still gonna get a plan or not.Â
  You may use the template to compute your savings or loss.
Hope this helps.
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