The 20th

By the end of this month, I shall have been blogging for 6 months and add to that, this would be my 20th post. That is actually still so short by blogging standards. I have started out with Wordpress at for 4 months and 2 months now on blogspot. Even with just only a few months of blogging experience yet, I have learned quite a lot on this endeavor. I have gained blogging friends, some are long time friends of mine who also ventured into the exciting world of blogging while some I've gained through the course of this journey.

One very interesting thing I've learned about blogging was that it is not only an avenue for self expression but also a revenue stream for quite a lot of people. I have learned that there are a number of ways in making money through blogging. First, is the very simple way of placing google's adsense on your blogs. Publishers or bloggers earns money through the advertisements placed by google in areas designated by the blogger where google could post its ads. By adsense, there are a number of ways in placing ads in a blog and this may be on a per clicked ad made by visitors, among others. Closely related to adsense is the affiliate program. In this, the blog owner could refer advertisers to post sponsors and in the process, earns commission if the advertiser does decide to sign-up with the post sponsor. Talking about sponsored posts, it is also another way of making money through blogs. Blog authors are given task to do a write-up mostly about a website and its products. Blog author is paid after such task is done. Payments made may vary, which I think is dependent on the traffic one has on his blogsite.

These are just some of the ways of earning some extra bucks through blogging and I bet there will be more ways to come. For most bloggers, financially it may be not that much but no one's complaining by the looks of it. Who would ever complain doing something one loves to do and earn some bucks on the way, right?

So it seems

Blogging have trickled my interest back to programming. I have had a background on a little about programming but that was way too long ago. I was even lucky enough to have had that exposure on a time when schools were still on the crossroad of inculcating computer technology to their curriculum. Luckier that it was in our batch in high school that we already had a one-to-one ratio, where one student would be assigned a computer set. Better was that the subject on computer basics and programming wasn't just an icing topic but we did dwelled deeper on the subject and at the end of the course would be a project incorporating all the basics learned for the semester.

People who are younger than my generation would definitely be amazed at this trivia. Amazed not because of the fact that we had programming in high school but amazed that I had to reach high school to better my knowledge on computer systems and applications. Children nowadays are even learning on some basics on computer technology as early as kindergarten. When we already speak about "mouse" to elementary graders, instincts tells them not anymore of rodents but of a peripheral in a computer set. The only storage devices that children could relate are diskettes but little did they know that diskettes should have been called as micro floppy drives as its predecessor was called as the mini floppy drive.

Technology has really changed since I first encountered the Personal Computer. And I don't see any sign of plateauing anytime soon. So, I'm riding the waves of excitement on the World Wide Web. I am an inch close to putting up my own website. The things that I think I'd learn from such experience are just so tempting. Add to that would be the possibility of earning some bucks while doing it makes it all the more interesting.

The only thing that is holding me back is the thought of what I’ll be putting on my site. Any ideas?

Whenever I See Girls and Boys…

I’m trying to beat my own deadline of posting at least one entry during the Christmas Holidays, thus this. Tomorrow, my family’s going out of town to celebrate the annual family gathering of my wife’s and be back to the city on the 26th yet, back to my cubicled playground. It’s around 11PM as of this writing and I intend to finish this entry as quickly as I can. I still could hear a neighbor’s videoke machines enslaved since this morning yet and I see no reprieve of it any moment soon. I couldn’t even recognize what is being sung anymore as it seems that the microphone has already had its share of alcoholic drinks. Oh well, if only it was not Christmas, police sirens would have already replaced those ear-bleeding rendition of “My Way”.

Fireworks are beginning to build up as we near 12 midnight. Having attended an early edition of the supposed midnight mass in our community, I seen quite a lot of teens and even kids lighting up firecrackers using their bare hands on my way to and from the community chapel. I just hope those kids could still count 1 to 10 using their fingers tomorrow. The sky’s already busy with colorful fireworks, though some are identifiably Cebu made, some are definitely the more expensive type.

Simply, I should say that today’s Christmas celebration is turning out to be the “as expected” Filipino way of Christmas. As expected, it is this time of the year that we all forget our little differences and for the time, patch up and be merry with each other. Both old and young wears on happy and jolly faces ready to greet, even people we’ve seen in our neighborhood for the first time, a merry Christmas. But all the most Filipino way of celebrating Christmas is seeing houses brighten up as homes, with family from all over the country and even from different corners of the world gather around the dining table and share not just food but most importantly, good tidings. Every Christmas, families share not only material gifts but symbolically, families through these gifts tell one another that they shall always be with each other no matter what each one will go through. It is because of these promises we renew every year, with the people we hold dear that makes Christmas always a joy to celebrate.

Here’s wishing you and your families a Blessed and Merry Christmas.

Break Time!

Next week is practically the longest weekend the Philippines will have for the Year. According to the Department of Labor and Employment, here are the holidays:

Pursuant to Proclamation Nos. 1211 and 1353, issued by President Gloria Macapagal-Arroyo on January 10, 2007 and on August 6, 2007, respectively, in relation to Republic Act No. 9492, the following rules for pay on special days and regular holidays as provided for under DOLE Memorandum Order No. 01 (dated March 8, 2004) shall apply:

1. For December 24 and December 31, 2007

a) If unworked:

  • No pay, unless there is a favorable company policy, practice, or collective bargaining agreement (CBA) grating payment of wages on special days even if unworked.

b) If worked:

  • 1st 8 hours - 130% of the regular daily rate.
  • Hours in excess of 8 - hourly rate for the 1st 8 hours for that day, plus 30%.

c) If worked, but failing on the employee's rest day:

  • 1st 8 hours - 150% of the regular daily rate.
  • Hours in excess of 8 - hourly rate for the 1st 8 hours for that day, plus 30%.

2. For December 25, December 30, 2007 and January 1, 2008

a) If the day is the employee's regular workday:

  • If unworked - 100% of the regular daily rate.
  • If worked: 1st 8 hours - 200% of the regular daily rate;
  • Hours in excess of 8 - hourly rate for the 1st 8 hours for that day, plus 30%.

b) If the day is the employee's rest day:

  • If unworked - 100% of the regular daily rate.
  • If worked: 1st 8 hours - 200% of the regular daily rate plus 30%;
  • Hours in excess of 8 - hourly rate for the 1st 8 hours for that day, plus 30%.

    So Little, So Much

    Before I go on with the topic, I'm posting a link to my previous blog which shall remind you that voting is still on for the Filipino blog of the week. The link is here. You can vote once daily, and it will be up until Saturday, I think.

    While we are at the season of giving, I would like to tackle on the non-taxability of the Christmas Gifts handed to employees at the threshold amount of Php.5,000.00.

    Gifts given during Christmas and major anniversary celebrations not exceeding P5,000 per employee per annum shall be considered as “de minimis” benefits not subject to income tax as well as withholding tax on compensation income of both managerial and rank and file employees. The term “de minimis” benefits, are those of relatively small value and are given by the employer merely as a means of promoting the health, goodwill, contentment or efficiency of his employees. This is at times termed as additional bonus which usually is given to government employees aside from the mandated 13th month pay. For private companies, this may come as gift certificates or bundles of grocery packs.

    The Bureau of Internal Revenue (BIR) ruled that “gifts given during Christmas and major anniversary celebrations not exceeding P5,000 per employee per annum” either in cash or in kind are exempt from income taxes. The excess of this P5,000, however, shall be added on the other benefits where the threshold is P30,000 annually and the excess of P30,000 shall then be deemed taxable.

    Surprise, surprise! I’ve been nominated

    Surprisingly, I’ve been nominated in the polls for the Weekly Filipino Blog of the Week. The criteria aren’t that complicated really, anybody and even the blog authors could nominate themselves. There are 10 blogs to be voted on for the Filipino Blog of the Week. Voting, I think, starts on Sunday and ends on Saturday. Voters could cast their votes daily and at the end of the week, whoever gets the highest vote earns 55 points of the 100-point total criterion, 10 points comes from the blog owner, and the remaining 35 points will be determined by a group of Filipino blog judges.

    How I got to join the contest, if you ask me? I don’t know. I’ve been hopping around the blogging community to read and in the process, learn from it. It has not yet been long that I’ve started doing blogs and I suppose I’m still way, way far from mastering the craft. In fact, I even haven’t reached 3 months and 20 posts, so that instantly disqualifies me to pro-blogging, hehehe. I’ve done some tweaking here and there and I’ve been trying to build on the theme of my blog, which is of the finance and corporate setting. Equally important are the topics that I post, which has to be thought-off much, as this speaks not only of my opinion but of the science and art of accounting. Being in the CPA profession for quite sometime now have grown in me the necessity for an unrelenting conservatism both in financial opinion or application, which I may air out in this blog.

    On the other hand, choosing a weekly Filipino Blog is quite an interesting activity. The nominees are not chosen based on the PR rank, not by the volume of visitors and moreso, not because of popularity but simply because it exists. This, I think is the most touching part of this activity. As what we may always would have wanted life to be, one does not have to be somebody but simply because one is there. Because one is part of existence that it is given time and opportunity to part of something and that is what matters. I wouldn’t be happy of having the golden ribbon, which will be awarded at the end of this week. I am already happy now, because though my blog is still a new-born and definitely still has a long way to go in terms of development, but then being part of the Weekly Filipino Blog Nominees confirms that indeed, I have been born to world of blogging. I am now a certified citizen of blogospher. I am existent!

    Now, while were at it, why don’t you give your voting powers a try at The Composed Gentleman’s site.

    The Invisible Month

    Employees must have been having their company’s Christmas parties by now. This is actually a month where most of the days in the calendar has non-working holidays and while the rest of the working days were either spent preparing for Corporate parties or employees are on Vacation Leave.

    Aside from company-sponsored parties or events for employees, and even some with the employees’ family, one basic employee benefit is triggered by the onset of the Christmas Season and that is the 13th Month Pay.

    13th Month Pay came into law on December 16, 1976 through Presidential Decree 851 by the late Former President Ferdinand E. Marcos. This law required all employers at that time to pay their employees 13th month pay. The rationale that this law came in to existence are the following reasons:

    1. There have been no increase in the legal minimum wage rate since 1970;
    2. It is necessary to further protect the level of real wages from the ravage of worldwide inflation;
    3. The Christmas season is an opportune time for society to show its concern for the plight of the working masses so they may properly celebrate Christmas and New Year.

    And the basic guidelines for this law were:

    1. All employers are hereby required to pay all their employees receiving a basic salary of not more than P1,000 a month, regardless of the nature of their employment, a 13th-month pay not later than December 24 of every year.
    2. Employers already paying their employees a 13th-month pay or its equivalent are not covered by this Decree.
    3. It was effective immediately.

    Being a person in the corporate finance, I could only imagine the confusion that this law brought when it was first implemented, considering that this was to be effective immediately. Our cubicled treasury warriors must have scoured through those cash flow budgets to source funds for such a corporate-wide expenditure. Our cubicled Accountants and HR people must have spent some sleepless night pounding their calculators to come up with the employee’s computations.

    As to the computation, the formula is:

    Total basic salary earned for the year exclusive of overtime, holiday, and night shift differential pay divided by 12 = 13th month pay.

    Now I assume most of you guys must have received or if you are entrepreneurs yourselves have paid the mandatory 13th month pay. So, enjoy and happy gift giving!

    So Far, Quite Interesting

    At 3PM today, my wife and I shall have been exactly 2 years married.

    So what can I say, you may ask? Quite interesting, I should say. You see, prior to getting married, my wife and I have been in the relationship for 8 years. I guess we fall to what people would call as a long courtship.

    Married life is indeed never easy. Well, who ever said it is a bed of roses must have gotten it all mixed up. One has more responsibility that you ever had. One has a lot of things to give up. One doesn’t get to make decisions all on his or her own, there will always be the husband or wife to ask for opinion. One suddenly becomes predictable rather than spontaneous. One simply doesn’t have life to his or her own anymore.

    Oh boy, I was in for so much surprise! But I got into surprises that added salt to the adventures we do as a couple, these are bonds that brought us closer together. We were given the opportunity to care for the best gift that God could ever lend and that is the opportunity to be a steward to a child we love so dearly and that makes life’s journey all the more meaningful. I didn’t have to make an alone decision because whenever I made decisions, someone is there to stand by me. I simply didn’t just get to have life on my own anymore, I share it now with people that make life worth living.

    So far, it has been quite an interesting journey and I shall be looking forward to making that journey forever.

    n days Until Christmas

    As of this writing, its only 19 days to go until Christmas. Naturally, Filipinos simply love Christmas. That’s like the biggest event of the year. Parties, oh wait, it not just party, its fiesta everywhere. This time of the year is simply puts each and every Filipino in light mood the whole holidays season.

    My family just set-up our Christmas decorations lately which is actually earlier than the usual as we normally start decorating the house on the 1st Sunday of Advent. Ours has always been a most modest decorations. For almost a decade now, we have the nativity scene ornamented with Christmas lights as the centerpiece of the decoration.

    I actually started this, if you may, family decorating tradition. Since, I have always thought that the nativity scene was more meaningful for me than the pine tree. It feels more native, I think. Looking at the scene helps me to always remember that we celebrate the Christmas season as a time for thanksgiving. Thanksgiving for the year that is about to end and a fitting reminder of where to get the much needed strength for the year that is to come.

    But before I get dramatic and all, I would like to wish everyone a meaningful Christmas Season ahead!

    Tweaking and twinkling

    I just love the idea of having full control of what has and should not appear on my site. I've done some updating today, well it's actually almost everyday that, on my blog settings and on my blogroll.

    I've noticed that there have been some who visited my message board and asked to tag their sites to mine which I've done in almost instantly but I've noticed too that they haven't done their part also. And with reciprocity in mind, I thought that I would keep only those that have blogrolled me too on their site or otherwise I really liked the site that it would not matter if I was on their site.

    So there, the names you see on my blogroll are those who have kept their part of the bargain or those blogs that I really liked. For some who didn't keep the part of the bargain, I had to stash them on the sides for the moment.

    How about you? What's your criteria for blogrolling sites?

    Making Cows Turn to Cash

    One of the financial management tool employed by companies to measure a company’s financial strength are financial ratio analyses. Financial statements data are used for such undertaking which will aide the users of financial statements especially the company’s shareholders perform critical decisions for the business.

    Of the numerous financial ratio analyses, I will tackle on some of the most relevant financial ratios as tools in sound financial management judgment.

    Liquidity Measurement Ratio:

    Current Ratio:

    The current ratio is used to test a company's liquidity (also referred to as working capital ratio) which is derived by dividing current assets over current liabilities.

    The rationale behind this ratio is to ascertain whether a company's short-term assets (cash, cash equivalents, marketable securities, receivables and inventory) are readily available to pay off its short-term liabilities (notes payable, current portion of term debt, payables, accrued expenses and taxes). An ideal current ratio is 1, which is the quotient of this mathematical computation. Theoretically, higher the current ratio goes, the better.

    Current assets divided by Current liabilities

    While current ratio could be easily understood, it could be misleading. When looking at the current ratio, it is important that a company's current assets can cover its current liabilities; however, investors should be aware that this is not the whole story on company liquidity as we take for example the case of accounts receivable, among others, where it’s effect is discussed further on the ratio explanation below.

    One has to understand the types of current assets the company has and how quickly these can be converted into cash to meet current liabilities. This important perspective can be seen through the cash conversion time. By further examination into the current assets, one will gain a greater understanding of a company's true liquidity.

    Quick Ratio:

    Also known as quick assets ratio or the acid-test ratio, is a liquidity indicator that further refines the current ratio by measuring the amount of the most liquid current assets there are to cover current liabilities. The quick ratio is more conservative than the current ratio because it excludes inventory and other current assets, which are more difficult to turn into cash. Therefore, a higher ratio means a more liquid current position.

    Cash & cash equivalents+Short-term investments+Accounts receivable divided by Current liabilities

    Another beneficial use is to compare the quick ratio with the current ratio. If the current ratio is significantly higher, it is a clear indication that the company's current assets are dependent on inventory.Some presentations of the quick ratio calculate quick assets (the formula's numerator) by simply subtracting the inventory figure from the total current assets figure. The rationale is that by excluding relatively less-liquid current assets such as inventory, the remaining current assets are all of the more-liquid variety.
    Generally, this is close to the truth, but not always. We take for example a case where a company has restricted cash, prepaid expenses and deferred income taxes in its current assets. These current assets however do not pass the test of truly liquid assets. Thus, using the shortcut approach artificially overstates liquid assets and inflates its quick ratio.

    Moreover, as we take the case of a accounts receivable: while theoretically feasible, if accounts receivable, as a component of the quick ratio, have, let's say, a conversion time of several months rather than several days, the "quickness" attribute of this ratio is questionable.

    Investors need to be aware that the conventional wisdom regarding both the current and quick ratios as indicators of a company's liquidity can be misleading but nevertheless very useful in making management decisions.

    On my future post, I shall further tackling on some basic debt ratios.

    Looking at Life Tomorrow, Today!

    There have been things in life that we have to prepare now, for tomorrow might be too late. It is important that we not only prepare for ourselves and our future but most importantly we prepare also for the people we hold dear, our Family. We have give assurance to our families that no matter what happens, we are here – wherever we may be, to take care of them always. As time is a dear friend, time sometimes may also be less forgiving of things we least expect.
    If you are looking for someone to make you do that very important decision in your life on how to prepare yourself and your future, then it is time you ask your friends. It is important that you put your trust in people you can count on in time when you need them most. These are things that one prepares for but not necessarily elevate the cost and pressure in preparing for the essentials of life. It is important we know the future by know who to look to.

    Holiday Pay Rule for November 30, 2007

    Since November 30 was a Regular Holiday commemorating Bonifacio Day, here are the rules to be followed:

    • Every employee covered by the Holiday Pay Rule is entitled to his daily basic wage for any unworked regular holiday. This means that the employee is entitled to at least 100% of his basic wage even if he did not report for work, provided he is present or is on leave of absence with pay on the work day immediately preceding the holiday.

    • Work performed on that day merits at least twice (200%) the basic wage of the employee.

    • Where the holiday falls on the scheduled rest day of the employee, work performed on said day merits at least an additional 30% of the employee's regular holiday rate of 200% or a total of at least 260%.
    1. All covered employees shall be entitled to holiday pay when they are on leave of absence with pay. Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they have not worked on such regular holiday.
    2. Employers shall grant the same percentage of the holiday pay as the benefit granted by competent authority in the form of employee's compensation or social security payment whichever is higher, if they are not reporting for work while on such benefits.
    3. Where the day immediately preceding the holiday is a non-working day in the establishment or the scheduled rest day of the employee, he shall not be deemed to be on leave of absence on that day, in which case he shall be entitled to the holiday pay if he worked on the day immediately preceding the non-working day or rest day.
    • The rule in case of successive regular holidays is as follows: An employee may not be paid for both holidays if he absents himself from work on the day immediately preceding the first holiday, unless he works on the first holiday, in which case, he is entitled to his holiday pay on the second holiday.

    Of Weathers, Cerebrum and Headaches

    Our Philippine weather bureau said that this month would record one of the coldest temperatures in the country. Christmas season has really touched down in the Philippines, in which one of these days soon I’ll be posting my Christmas wishlist.

    As of this writing, I'm getting headaches that’s going to split my cerebral into half any moment now and it’s definitely because of the weather. I usually get this experience when the weather's quite extreme - either too cold or too hot. I'm supposed to do some financial statements this morning but just can't hold on to concentrating due to this headache. I'm having this worsening headache that it takes away my concentration and makes me feel like puking because the airways in my nose are being clogged by my sinuses. To add to my delimna is that the moment I get to take some meds, I simply can't hold off dozing in my cubicle.

    I'm afraid today might be quite a long day for me…

    Ungo-ungo sa Banga

    “Oy, kani suki nindot lagi ni, kinahanglan gyud ko nimong mapahangyo niini”, ang paray’g ni Mira sa tindira sa usa ka Antique Shop.

    Mamalitay og antique collections si Mira og iya kining usa sa mga actibo nga hobby gikan siya na byuda sa linghud nga edad nga 30. Gani, ubay-ubay na ang antique collection sa byuda sukad sya nagsugod niining iyang passion, lima na ka tuig ang nilabay. Nagkada-iya ang iyang mga collections, gikan sa mga gagmay’ng butang sama sa post-war coins ngadto sa nagkada-iyang mga table pieces.

    Usa ka talagsa-ong ornamental jar ang na-ibogan ni Mira sa iyang antique shop nga suki sa IT Park sa Lahug. Kini gibana-bana nga nabuhat pa sa panahon pa nga wala pa ni-abot ang mga kastila sa atong kadagatan. Usa ka butang nga nakamahal nianing butanga kay sama sa bago pa gyud kining ginama, walay tipak, walay liki, walay tatsa nga bisan gamay.

    Sa una pa lang nga pagkakita ni Mira sa ornamental jar, sama sa siya gisigi og kaway niini para paliton. Nasulod na sa huna-huna ni Mira nga dili gyud siya mobiya sa antique shop hangtud nga dili niya mapalit kining butanga.

    “Sige nalang ki, ihatag nalang ko ni sa imoha og 8,600, pero sa imoha lang ni siya ha, kung uban pa to ako gyud ni syang ibaligya sa 10,000”, tubag ni Mrs. Tinang nga tag-iya sa shop, human sa dugay-dugay nga hangyo ni Mira.

    “Yehey! Salamat gyud Madam ha, naka-uyon man gyud gud ko aning jar nimo oy sa una pa lang nako syang pagkakita”, ang malipayong tubag ni Mira.

    Galing man, nadala gyud ni Mira ang ornamental jar sa iyahang panimalay sa usa ka subdivision sa Talamban. Iya kinig gibutang nga corner piece sa iyang living room.

    Sa kabuntagon ni-ana, sayo nga namukaw ang iyang katabang nga si Inday Pinay sa amo.

    “Maam, sus kakuyaw na gyud sa panahon karon, didto sa eskina naay gipatay! Ingon pa sa uban natong silingan, ungo daw ang nipatay ni-adto!”, asoy ni Pinay sa iyang amo.

    “Ay sus Pinay, mga adik-adik nasad tingali na nga naka-tripping ang maoy salad-on ni-ana”, tubag ni Mira.

    “Dili Maam, naa man gud daw nakakita sa ni-ataki sa biktima, ngil-ad daw kaayo og nawong ang nipatay. Naglagot gani ko sa sulti sa atong silingan nga naa sad daw silay nakit-an nga tao nga nigawas gikan sa ato-ang balay mga lapas na sa alas-dose kagabii”, ingon ni Pinay.

    “Pinay, nasuya lang na sila nato kay dili man kita mag-apil apil sa mga chismis sa atong palibot. Pasagdahi lang na sila”, hinay nga tambag ni Mira ngadto sa iyang katabang.

    Unang gipangita ni Mira human sa ilang istorya ni Pinay mao ang jar nga bago lang niyang napalit. Kani iyang nabantayan nga medyo na-irog gikan sa iyang gibutangan kagahapon.

    “Pinay, imong gi-irog ning jar?”, pangutana ni Mira.

    “Wala Maam oy! natulog naman ko dayon paghuman nato og arrange sa living room gabii”, tubag ni Pinay.

    Dako kaayo ang hibolong ni Mira pero iya nalang kining gibale-wala.

    Sa kagabhi-on ni-anang adlawa, dugay nakatulog si Mira tungod sa asoy sa iyang katabang nga si Pinay. Mao nga tungod niini, nakadesisyon si Mira nga huwaton niya ang alas-dose nga takna og tan-awon niya kung tinu-od ba ang duda sa iyang huna-huna.

    Tu-od man, sa pag-abot sa alas-dose sa tungang gabii, hinay-hinay nga nikana-og si Mira gikan sa iyang lawak og iyang gi-obserbahan ang jar nga naa sa iyang living room. Dili makatu-o si Mira sa iyang nasaksihan sa iyang pagtan-aw sa iyang living room. Susama sa may bugnaw nga hangin nga nigakos sa iyang tibook lawas og nanindog ang balahibo niini sa iyang tangkogo og iyang mga bokton.

    Pipila ka gutlo sukad niyang pagbantay sa iyang jar, kalit nga may ulo nga nibutho sa iyang ornamental jar. Walay sama nga ka-itom ang buhok niini og pirting pagkaputi sa panit. Dagko kaayo ang mga mata og sama sa kalayo ang kapula sa kolor niini.

    Nidagan si Mira pa-ingon sa switch sa suga sa iyang living room bitbit ang usa ka dos por dos nga pirmi tapad niya kada gabii. Iyang dali nga gipasiga ang suga sa iyang living room aron maklaro niya ang tao nga nigawas gikan sa iyang ornamental jar.

    Leche ka! Unsa man ang imong gibuhat diha sa akong ornamental jar! Nag-unsa man ka diha………Pinay!?!”, singgit nga pangutana ni Mira sa tao nga nibutho gikan sa iyang ornamental jar.

    “Nindot man gud kaayo diri Maam oy, bugnaw kaayo unya puslan man ari ko matulog sa folding bed dapit sa atong kusina, diri ko matulog sa jar kay lagi bugnaw kaayo! Pero dili raman sad ko magdugay diri og istambay Maam, kay sa taud-taud init naman diri unya mo text ra ba to si Ondung nako og “gud nyt” nga kinahanglad sad akong matubag”, tubag nga pahiyom ni Pinay.

    “Sunod Pinay, dili nako gusto pa nga anha ka sa jar matulog ha! Palitan nalang tika og aircon sa imong lawak ugma!”, lagot nga sulti ni Mira.

    Human ni-adtong higayona, nibalik og katulog si Mira sa iyang lawak. Sulod sa huna-huna niini ang dako nga kahimoot sa gibuhat ni Pinay.

    Tu-od man, pagkabuntag dayon gipalitan gayud ni Mira ang iyang katabang og 1-horse-power aircon para sa lawak niini. Samtang padulong na usab si Mira pauli sa iyang panimalay, iyang nabalita-an nga usa diay ka akyat-bahay gang member ang nasikop isip suspetsado sa pagpatay nga nahitabo sa ilang subdivision sa nilabay nga adlaw. Asoy pa sa mga silingan nila ni Mira, dariyot na gyud nga mabiktima sa ni-aging gabii ang panimalay ni Mira sa akyat-bahay kung dili lamang nahadlok ang mga kawatan sa dihang may nakita silang mura og ungo nga nibutho gikan sa banga sa living room….

    Thinking Out Loud

    A financial analyst’s quandary is being seriously brainstormed by the financial management team of Manila Peninsula. The issue was that how a person known by the codename “Boy Check-in” checked in the hotel for no more than 12 hours yet will be footing a bill more than any private or corporate function ever held in Manila Pen.

    Now seriously, I pity the pawns of this guy’s parlor games. He has blatantly exploited his subordinates by using the philosophy of chain of command yet at the middle of his adventurism, left the common sundalo to free-fall to doom. “Boy Check-in” has talked much of standing for what he believes is for the country yet have no courage to hold true even if only for standing for the right of his subordinates. I so pity the common sundalo that this guy has taken advantage of.

    Perhaps, it is now time to look at the micro level of this event. What happens now to those soldiers who were only following the chain of command? But don’t get me wrong on this question, I am not saying that we release those soldiers who were only following instructions as they themselves had a choice before getting into what they had to go to. My point would be, are these people sympathetic to “Boy Check-in” will once again blame the government for whatever happens to the common sundalo? I say blood is on the hands of those who orchestrated this sad even of our history.