How Does Public Differ From Private and Government Accounting

In Philippines there is limitation of the practice of public accountancy. Single practitioners and partnerships for the practice of public accountancy shall be registered certified public accountants. A certificate of accreditation shall be issued to certified public accountants in public practice only upon showing in accordance with rules and regulations promulgated by the Board of Accountancy and approved by the Professional Regulation Commission that such registrant has acquired a minimum of three years of meaningful experience in any of the areas of public practice including taxation.

Image via Wikimedia Commons uploaded by original: Weird Tales, Inc., derivative work: AdamBMorgan

Certified Public Accountants (CPA), firms and partnership of certified public accountants, including partners and staff members are required to register with the Board of Accountancy (BA) and Professional Regulation Commission (PRC) for the practice of public accountancy. Upon favorable recommendation of the BA, PRC shall issue the Certificate of Registration to practice public accountancy which shall be valid for three years and renewable every three years upon payment of required fees. Republic Act No. 9298 is the law regulating the practice of accountancy in the Philippines. This law is known as the Philippine Accountancy Act of 2004. 

Certified Public Accountants generally practice their profession in three main areas namely:

• Public accounting
• Private Accounting
• and Government Accounting

Public accounting is the practice of the accountancy profession. Individual practitioners, small accounting firms and large multinational organizations render independent and experts financial services to the public and there are three kinds of services rendered by a public accountant such as:

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• Auditing
• Taxation Service
• and Management advisory service

Auditing is about the examination of financial statements by independent certified public accountant for the purpose of expressing an opinion as to the fairness with which the financial statements are prepared.

Taxation service is about the preparation of annual income tax returns and determination of tax consequences of certain proposed business endeavors. However, The Certified Public Accountant not regularly represents the client in tax investigations.

The term management advisory service has no precise coverage but is used generally to refer to services to clients on matters of accounting, finance, business policies, organization procedures, product costs, distribution and many other phases of business conduct and operations. But the mainstay of public accountants are audit and tax services.

Private accounting means that the CPAs are employed in business entities in various capacity as accounting staff, chief accountant, internal auditor and controller. The highest accounting officer in a business entity is the controller. Private accountant assists management in planning and controlling the entity’s operations that includes maintaining the records, producing the financial reports, preparing the budgets, controlling and allocating the costs of the business. Also determines the various taxes the business is obliged to pay.

Government accounting handles the process of analyzing, classifying, summarizing and communicating all transactions involving the receipt and disposition of government funds, property and interpreting the results thereof. CPAs are employed in many branches of the government like BIR (Bureau of Internal Revenue), CA (Commission on Audit), DBM (Department of Budget and Management), SEC (Securities and Exchange Commission) and NBI (National Bureau of Investigation).

Sources of facts and other information: Book Review: Theory of Accounts–many Ways to Learn The Language of Business by Conrado T. Valix and Christian Aris M. Valix

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Fatigue in Pilots

The causes of fatigue are multiple; they may be physical, mental or a combination of both. The common causes are as follows: Physical Agents like: Cold, Vibration, Glare, Noise, Wind, Acceleration, Change of atmospheric pressure and Hypoxia. Others are Emotional Factors like: Boredom, Responsibility, Attention, Concentration, Alertness, Apprehension, Anxiety and Fear.

Captain Gulzar Ahmad Khan defines fatigue as a progressive decline of a man’s ability to perform his appointed tasks. It shows itself in deterioration of quality of work, lack of enthusiasm, inaccuracy, lassitude and disinterestedness. Captain Khan is a flight surgeon – assigned to Civil Defense Aviation Base, Makkah AL-Mukarramah.

Image via Wikimedia Commons: Crew Vehicle Systems Research Facility’s Boeing 747-400 Simulator at NASA Ames Research Center. Trials of Fatigue Countermeasures. In cockpit, pilots (L) Brian Spence and (R) Mike Holmboe – Uploaded by NASA Ames Research Center – Human Systems Integration Division

Captain Khan said that fatigue manifests itself as various symptoms. He enumerated the common ones as follows:

• In-coordination: It is the lack of registration and interpretation of what is seen on the instrument panel, over or under correction. Forgetting or inadequate execution of essential activity among pilots.
• Positional Awareness: There is an unusual awareness of bodily position and sensation. Normally they are relatively unaware of the position in which they are sitting and minor discomforts are tolerated without much thought. Even in the early stages of fatigue. However, the minor sensations begin to obtrude themselves upon consciousness. The pilot may begin to fidget, to adjust a strap or move a buckle. Later there may be cramps and sundry aches and pains.
• Lack of Judgement: This may lead to lack of precision which is detrimental to safe flying.
• Irritability: The flier becomes unreasonable and irritable and starts blaming others for mistakes he has done.
• Reaction Time: It slows down due to fatigue.

To prevent fatigue in pilots, Captain Khan has pointed out some healthy tips that pilot should look at and adhere as follows:

• Sleep: Eight hours sleep per night is essential. It should be undisturbed and then only it would be relaxing and refreshing.
• Off-Duty Periods: Off-duty periods should be interposed at proper intervals.
• Leave: Leave and other aspects of welfare of the flier must be paid adequate attention.
• Food: Palatable food, well cooked and properly served and at the right temperature and at correct physiological time, on the ground and in the air, is an important factor.
• Cockpit Lighting: A well designed and properly laid out cockpit lighting are essential if fatigue is to be avoided; glare and reflected light or alternative inadequately lighted instruments can be a potent factor in inducing fatigue.
• Noise and Vibration: Every effort should be made to reduce this to a minimum with insulating material, ear plugs and other aids like ear muffs or helmets. This is very important in prevention of fatigue.
• Temperature, Ventilation, Humidity and Oxygen supply: The provision of an adequate circulation of fresh air and oxygen is important in preventing fatigue. The ideal temperature is from 60-75 degrees Fahrenheit with a relative humidity of 50-60 percent and with a circulation ensuring at least 1-2 lb. of air per aircrew member per minute. Oxygen should always be used in non-pressurized aircraft at heights greater than 10,000 feet by day and 5,000 feet by night.
• Seating Comfort: Aircraft seats should be designed on a basis of anatomical considerations with plenty of adjustment for individual variations in build and also variations which provide for different seating positions and muscular relaxation duringflights; accessories should include armrest, headrest and different angles of pitch for the back of the chair. Attention should also be paid to providing adequate support for the lumbar concavity.
• Grouping of Instruments: It should be proper and it is very important because if a pilot knows that the instruments are arranged in a certain way, he can review them more swiftly and with much less mental efforts. Their correct distance from the eyes, not less than 25 inches, is important if visual fatigue from constant accommodation is to be avoided.

Captain Khan also emphasized that provision of resting facilities on aircraft are a necessity when long periods of flying beyond the normal limit are inevitable due to operational requirements. And also when adverse psychological conditions exist, it is well worthwhile to release the person concerned for a short period to give him an opportunity of attempting to adjust matters. In serious cases, anxiety neurosis may supervene and this may be a further influential factor in the production of fatigue.

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The Beauty of Filipino Language is Endless: Ang Kariktan ng Wikang Pilipino ay Wagas

Sabi ni Gat Jose Rizal, "Ang hindi marunong magmahal sa kaniyang sariling wika ay daig pa ang malansa at mabahong isda." He who does not love his own language surpassed the fishy, slimy and smelly fish.

Because August is the month of our Filipino language, I wrote this article as my entry for this month's celebration. For those who cannot read and understand our Filipino mother tongue, there is a Google translation on this blog to help you translate this piece. Thank you for your visit.

Ayon sa kasaysayan, bago paman dumating sa aming bayan ang mga banyagang nagnasa at umagaw sa karapatan naming mga Pilipino sa aming sariling bayan, ang Wikang Pilipino ay buhay na at nananaghoy na sa aming mga puso. Sa Wikang Pilipino ay nagkaisa ang mga maginoo at mapagmahal naming mga ninuno upang isigaw ang mga karapatan nila. Mga sigaw na humantong sa madugong pag-aaklas at pakikipaglaban sa mga dayuhan.

Sa pamamagitan ng kanilang pawis, dugo at buhay, ang Wikang Pilipino ay namuhay sa bawat pintig ng kanilang mga puso, damdamin at sa bawat pagbuka ng kanilang bibig. Ang tubig sa batis at kaparangan ay nabahiran ng kanilang dugo habang sila ay nakikipagdigma sa mga mananakop. Ang panaghoy ng pagkakaisa ay nagbigay lakas sa kanila at tuluyang namugad at lalong pinaigting ang pakikibaka. Ang bunga ay napasaamin ang aming minimithing kasarinlan - na namayagpag at nabubuhay magpahanggang ngayon.

Ano nga ba ang Wikang Pilipino? Ito ba ay salita o mga katagang nag-ugat sa isang salita at ginamit ng karamihan?

Sa bawat sulok ng Pilipinas at sa bawat Pilipinong nananahan doon ay may kaniya-kaniyang salitang sinasambit. Sa Kabisayaan, Mindanaw at mapa sa Luzon, ang mga salita nila ay Wikang Pilipino. Ang Wikang Pilipino ay salita na winiwika o sinasambit ng isang Pilipino. Siya man ay Ilokano, Waray, Cebuano, Tag-alog, Pampangginya, Bulakinya, Batangginya, Itnig, Igorot, mga Pilipino sa Kabikulan at sa lahat ng mga Pilipino na naninirahan sa lahat ng isla na sakop ng Pilipinas.

Maalaala ko sa panahon ng dating presidente Ferdinand Edralin Marcos, nagkaisa ang mga Pilipino upang usigin siya sa kaniyang pagiging diktador sa loob ng dalawampung dekada. Sa Wikang Pilipino isinigaw ng aming mga kababayan na maibalik ang demokrasya sa bansa. Nagtagumpay ang pakikibaka sa pamumuno ng dating presidente Corazon Aquino at ang demokrasya sa Pilipinas ay nagkabuhay muli.

At muling tumingkad ang Wikang Pilipino. Sa pamamagitan ng mga paaralan, television, radio, at mga dalubhasang manunulat ng literatura at sa mga pahayagan at iba't ibang babasahin, mapa "offline or online" kasama na rito ang libu-libong blogists, ang Wikang Pilipino ay lalong namayagpag sa bawat pagbuka ng bibig ng isang Pilipino - matanda man o bata, babae man o lalake. Ang karalitaan, at kawalan pag-asa sa pamumuhay ay isinisigaw sa madla - hiling na nawa'y makamit na ang tunay na pagbabago at ang salot ng kahirapan ay tuluyan nang masolusyunan.

Hindi maikakaila na sa Mindanaw, ang mga sigaw ng paghihirap at takot ng ating mga kapatid na Muslim at Kristyano sa Wikang Pilipino ay umalingawngaw sa iba't ibang parte ng mundo dahil sa hindi maawat na kaguluhan. Ang kanilang takot at pangamba ay pumailanglang - nagmamakaawa na sana wakasan na ang gulo at tuluyan nang magkaisa para sa ikatatahimik ng lahat. Subali't magpahanggang ngayon ang hidwaan ay namumutawi pa rin doon.

Ano nga ba ang halaga ng Wikang Pilipino sa mga Pilipino ngayon? At hanggang saan hahantong ang kariktan ng Wikang Pilipino?

Sa bawat pag-ikot ng mundo, sa bawat paghinga ng isang Pilipino ay laging buhay sa kaniya ang tamis at ganda ng ating Wika. Pipi man siya, bulag at bingi, ang kaniyang wika at salita ay Pilipino. Kahit paman si Juan De La Cruz ay naghihingalo sa gitna ng kaniyang panghihina, paghihirap - ang kaniyang hikbi, panaghoy at mga daing ay sinasambit ang matamis at walang kasing-gandang wika ang Wikang Pilipino.

Kamangmangan ba at kahiya-hiya para sa isang Pilipino ang isigaw niya sa buong mundo na siya ay isang Pilipino na may isang wika na namuhay at namahay sa kaniyang puso, isipan at damdamin daan-daang taon na ang lumipas? Hindi ba dapat na mahalin at lalong pagyamanin ito dahil ito ang wikang ating kinagisnan na walang kasing dalisay sa kaniyang ganda.

Malaking maitutulong ang mga paaralan, television, radio at mga pahayagan - kasama ang mga taong kumikinang sa likod ng entablado at mga Pelikulang Pilipino na magsama-sama sa iisang layunin ang buhayin at palawigin lalo ang Wikang Pilipino. At hindi dapat mahiya na isigaw ang ating mga hinaing, kahirapan, paghihinagpis ng ating mga kalooban, ang ating mga kakulangan sa sarili nating wika dahil lalo itong mamamayagpag sa kaniyang kariktan kasama sa bawat tagumpay ng isang Pilipino.

When Six is Added to Five The Sum is Nine

By looking on the title, you will not agree what is given. Imagine when you add 6 to 5 the sum is 9. How come? Impossible! But what if I told you that I am right to say it – that after adding five to six, the sum is nine. Will you agree with me?

 

To support that “Six plus Five is Equals Nine” consider the following:

• Analyze the title 
• What is given on the title?
• What is the relationship of each word number given on the title?
• What the title means to you?
• Does it make sense?

After analyzing on the given problem, you can now start solving it. Through your powerful imagination – you can solve the problem in your mind alone as fast as lightning. You can apply here your expertise on mathematics. You can also apply here what you have learned from your drawing subject. How did you draw your first line? Your solution will be the result from your analysis.

Lastly, the answer will depend on how you analyze on the given problem. The title itself is already the clue. The photo I used here is also a clue. What you will do is to prove it by yourself that when 6 is added to 5 the sum is 9. And tell me your answer. Your answer can be explained in words with your comment – if interested.

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Are You Plagiarizing Your Own Works?

If you are the original author - you hold all the copyrights of all your works and as an author you have all the rights to modify and use them and enjoy all the rights to promote them across the Internet or you can even delete what you have published - unless you sold all rights of your works to those publishing sites.

Sponsoring 4th Plagiarism Conference (Photo credit: Oneras)

I am writing for some publishing sites that pay such as Hubpages, Triond, Wikinut, ExpertsColumn and Allvoices. And I understand that to promote or to market my works outside those publishing sites, I would have to apply some ways to expose them across theInternet through the use of social networks, bookmarking sites, sending them off outside by emailing my family and friends and the other way is by sharing them to my own blog site.

Now, instead of sharing the URL links or summaries of my published articles from those sites - I uploaded the entire articles published from those sites to my blog site - the reason why I did that is - if in case those publishing sites would be closed at least I have saved all what I have published from those sites to my blog site.

My question now: Could I be charged by those publishing sites as "PLAGIARIST" for duplicating my own works and publishing them to my own blog site? I am the original author and I hold all the copyrights of my own works and I have all the rights to modify and use them what I have published on their sites and I have all the rights to promote them across the Internet.

Below are quoted views, definitions and explanations about Plagiarism

• Stanford sees plagiarism as “use, without giving reasonable and appropriate credit to or acknowledging the author or source, of another person's original work, whether such work is made up of code, formulas, ideas, language, research, strategies, writing or other form.”
• Yale views plagiarism as “the use of another’s work, words, or ideas without attribution” which included “using a source’s language without quoting, using information from a source without attribution, and paraphrasing a source in a form that stays too close to the original.”
• Princeton perceives plagiarism as the deliberate use of “someone else’s language, ideas, or other original (not common-knowledge) material without acknowledging its source.”
• Oxford characterizes plagiarism as the use of “a writer's ideas or phraseology without giving due credit.”
• And Brown explains plagiarism to be “appropriating another person's ideas or words (spoken or written) without attributing those word or ideas to their true source.”

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How to Write The Synopsis

A synopsis is a selling tool used by writers of lengthy manuscript to present a proposal of their work to a potential publisher. It saves both the writers and the publisher or producer time and money in submitting and reviewing the proposal. Writers need not submit the entire MS for initial review and the publisher or producer needs not read the entire manuscriptbefore making a preliminary decision on the material.

Your synopsis is a brief summary of the novel or script you are proposing for publication. It should contain certain details about your fictional work. Your synopsis can take the form of a letter to the publisher or producer or it can be submitted in the standard MS format and it should contain the following details:

• Plot - here you must give a brief summary of the entire plot. What happens - including the climax. The outlined should be detailed enough to give the publisher or producer a good idea of the scope of your piece.
• Characterization - here you should indicate the names and characteristics of the main characters. And your details should answer the following questions: Who are they? What happens to them? Why does it happen? The secondary characters should also be mentioned, though not in as much detail - if they provide a necessary element to the understanding of the plot.
• Market - here you should indicate the potential market for your work like: Is it a children's book? Or is it a science fiction novel? Is it a mass market romance or a spy thriller? Is your script meant to be produced on the stage: Broadway, Off-Broadway, regional, experimental or is it intended for the screen: TV or Movies?

You should write your synopsis at least 500 words to get your point to the reader. And you should be complete in your description, yet concise in your details.

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Hot Bookmark For Your Articles, Photos, Videos and Other Stuff

Hot Bookmark is considered by thousands of its users as one of the Top Social Book markings- where a writer can share his awesome columns or articles, photos, videos and other stuff he produced and published from any paying sites he is writing with.

The site was launched in December 2009. The website is accepting articles, news, businessdetails and other write-ups. The site is open for bloggers, journalists, fiction writers and other types of writers from around the world. Now the site has registered thousands of HotBookmark users happily sharing their awesome columns and other stuff to other HotBookmark users.

Before you can share and submit your stuff to hot bookmark, first you have to register with the site and after the approval you have to activate your membership immediately and you can start now sharing your good quality content articles or columns.

However, to make the site a better place to hang on there are simple guidelines to follow such as:

• Quality Content: Is your story relevant to the site?
• Link Directly to the Source: Save people time by linking directly to the original news story.
• Search First: Avoid duplicate submissions by searching to make sure someone else has not submitted the story already.
• Be Descriptive: You are the story editor, so explain what it is and why it is cool.
• Make sure that your columns or articles and stories will fall to the following categories like Career, Business, Computer, Asia, General News, Health, Technology, Sports, Entertainment, Science, World, Crime, India and US.

To submit your column to Hot Bookmark, the mechanics are simple and very familiar such as:

• Copy and paste the URL of your column to hot bookmark submit editor section that was already published from any sites
• Write the title of the column or story
• Look for the right category of your column found in the submit editor section
• Write the summary or description of your article or column
• Add tags at least three
• Add track back which is the URL of your column or article
• Insert/apply the CAPTCHA numbers/letters for human verification
• Share the column or article to your group found in the submit editor section
• and Preview and submit.

After you submitted the column, you will see that the screen-shot of the website that published your article before sharing it to Hot Bookmark website is also published with the title of your column. And it is now open to public for voting and viewing. So aside from Twitter, Facebook, Twiends, Stumbleupon there is also Hot Bookmark website where to share our awesome columns and stories.

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Life is Too Short: Drive Safely

Many people believed that the accident prone personality is a person who is quick, decisive, active, impulsive, independent and adventurous. Drivers should remember that a fatalaccident occurs only once in a life time. A Moment of carelessness may mean a life time of regret.

Cover of Drivers

A traffic report by the World Health Organization (WHO) has recorded that there are about 1.2 million people killed on road accidents annually. And more than half of the total roadaccidents that occur are with drivers ages between fifteen and forty-four, and 73% of them are male drivers.

So for an active and impulsive drivers – the below are tips for safe driving:

• First check your car or vehicle to make sure it is ready for hot and rainy weather.
• Get a tune-up and make sure the wipers work and the tires are in good condition.
• Ensure all lights work and keep lenses clean.
• Make sure the wind shield is clear – inside and out.
• Be well rested before setting off on journey.
• Be sure to sit-up straight.
• Adjust your seat so that you are able to press the pedals firmly.
• Always wear seat belts.
• Make sure each passenger in the car wears his or her safety belt.
• Be sure rear view mirrors are set correctly.
• Keep your eyes moving ahead, to the mirrors, to the sides. They will give you advance warning of potential emergencies.
• As you get off the main road, watch out for mud, sand, water and wet leaves as these make surfaces slippery.
• Watch the car ahead of you and the car ahead of that one to give yourself extra time to stop.
• Learn to anticipate potential accidents.
• Use your horn whenever you are not sure the other fellow driver sees you.
• At night, reduce speed below your usual daytime pace.
• Slow down and allow more time to reach your destination.
• Get your car well off the road when changing a tire.
• And most important of all, adhere to traffic rules and regulations.

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