BLITHE

I Love Chocolates

2011-12-28T19:59:00.001+08:00

The title says it all, I so love chocolates and this is the reason why I don't have that white shining teeth. I even had many decayed teeth but gladly I don't have a false teeth yet and am not planning to have one, if there's another way than false teeth then I would have that for sure.

Back with chocolates, I am not an expert of chocolates like the brands and all the names. I only knew the chocolates I often eat and I'm not choosy as well give me some and I will surely eat.. :)

It is rare to see my tupperware without chocolates because for me chocolates are my comfort food. Each time I feel bad or happy I ate chocolates.

Some advantages of chocolates are it lessen heart related problems, it's an anti-inflammatory, it's an antioxidant and it's a medicine for depression.

I'm not saying that you eat chocolate a lot because eating more chocolates can destroy your teeth and too much is not good for your health.

My love of chocolates allows me to have it each time there's a celebration at home.

Here are some chocolates I always have.

Merry Christmas

2011-12-25T23:37:00.001+08:00

Let me take this opportunity to thank all of you my dear friends who are constantly visiting my blog.

May this Christmas blessed you and your family more.

Remember Christmas is love and we can celebrate it everyday..

Happy Holidays Everyone !!!

The Success of Visayas Blogging Summit 2011

2011-12-07T01:20:00.001+08:00

I am proud to say that I have not just attended one of the biggest blogging summit in the Philippines but I also volunteered to help my fellow CBSi (host of the event) run the activity. I have asked to be assigned at the secretariat committee in which I help at the registration booth, well I am that cuddly lady who greeted you in the registration and handed your VBS2011 kit.

I really did not expect the numbers of participants who have attended, though I have seen the per-registered participants I did not expect that almost everybody would come. Aside from the online registrants there are also many walk in bloggers and non-bloggers who would want to learn writing online and making a name and money out of it.

Funny moments in the registration booth are when people go inline thinking that it was the crocs sale (we are beside crocs sale hall) and everybody is busy because the booth became the all around booth.

Back to the event, everybody learned a lot from key note speaker Chris Ducker and was very happy of the video he presented of other professional foreign bloggers greeting the best for Filipino bloggers and starter bloggers.

Of course we also have our very own bloggers Vernon Go, Jannette Toral and Max Limpag who have shared a lot about blogging.

There are also many visitors during the event and among them are some of the Miss Earth 2011 participants, ABS-CBNs Gina Lopez who shared a very moving message concerning YES TO LIFE NO TO MINING, Cebu City mayor MIke Rama and congressman Mong Palatino who talks about advocacy in blogging.

Great foods are served during lunch and snacks and there are lots of raffle prizes including a domestic flight of your own choice by PAL, mobile phones, globe kits, various GC from sponsors and more.

Truly the event had just shown how the blogosphere is growing and the impact of blogging to the society.

First Christmas Gift

2011-11-30T02:12:00.001+08:00

The Christmas breeze is here. I can see many twinkling Christmas lights and various sizes Christmas trees with colorful decors. I can hear my friends sharing thoughts about Christmas gifts and the malls are offering sales for the season. Many are dieting and getting ready for the upcoming parties.

Like any other I am so excited for Christmas though not that excited because papa is not around to celebrate with us physically but I know that he is just around, let's stop this emote moment I am a bit teary already.

Anyways I am happy because I already had a Christmas gift and it is a Casio G-Shock watch from hubby. Me and hubby shares the same passion with watch.

I so love my new watch though this is the second watch babe gave me,the first one is his old Casio watch.

My new watch is black with a round red in front. It can be used as an alarm clock, stopwatch, timer and has 200 bar that allows me to used in even during scuba times.

Thank You Babe for this one my very first Christmas gift for this year.

Semestral Break Food Trip

2011-11-05T00:45:00.002+08:00

You are maybe raising your eyebrows because you know I don't have a semestral break for I'm not going to school anymore but the people whom I'm always with when I go home to the province are mostly students.

As part of the routine during school breaks and holidays is food trip and we usually go to this place called Garden Cafe in my hometown.

The usual food we order are pizza, fried prawns, fries, Ice cream and of course a bottle of soda but since the weather is quiet cold we skip ice cream and decided to have it some other time. Aside from the food the fast internet connection is also the reason why we keep on coming to Garden Cafe.

Some photos of our food trip.

The Menu

Fried Prawns

Hawaian Pizza Supreme

we are having fun

Wala pa ang fries

Few Days Before Christmas

2011-10-28T00:14:00.001+08:00

2 months more and it's Christmas. It's still October and the days of the souls has not yet passed but we can already hear Christmas jingles in radios. I even have some friends whom their houses has Christmas decorative already. I'm quiet sure that we will be decorating the house too when I get home.

Malls now still have holloween decors but for sure after November 1 and 2 those creepy decorations of webs, bats, witches and monsters will be replaced with red and green balls, Christmas trees, Santa clause and red socks.

As of this date SM City Cebu Mall has already a booth selling Christmas decors and a photo is found below.

Apple - iOS5

2011-10-22T04:15:00.001+08:00

Apple has again announced its latest software around 2nd week October and I have updated my iTouch right away but because of a busy schedule it's just today that i posted this review.

iOS5 as what Apple said has great features and apps. I may not named all but I have screen shot some of it.

Here are some innovations that I like the most and been using often:
1. iCloud
2. locked focus on camera
3. grid on camera
4. notifications on all apps
5. drop down list of all notifications
6. edit feature in photos
7. a news stand for news papers and magazine subscription
8. iMessage

There are a lot more but these few innovations are the one I have been recently using. Below are some screen shots of iOS5 innovations.

SM Cebu - Car Show 2011

2011-10-22T03:20:00.001+08:00

First and foremost Aside from the fact that I don't own a car I am also not that much fascinated with cars.

It just happened that I went to SM City Cebu with hubby to buy some stuff for our new pet puppy Cronus.

I have not brought with me a cam so I just used my iPod Touch to take some photos. All photos are a little edited, still pardon for I am not an expert of editing photos.

Below are photos of the cars.

Photoshop Express for iPod Touch

2011-10-08T15:31:00.001+08:00

Recently I am having fun editing photos and since the 4th Generation iPod Touch does not include a flash for its camera I have difficulty with some of my iPod Touch photos so I decided to download a photo editor application.

PS Express or Photoshop Express is what I have downloaded because it is number one in the photo application category that is free and yes I am a fun of free apps.

Like other photo editor it has the basic options of editing the lighting. You can also sharpen your photo and decrease noise. You can as well add effects and boarders to your photo and the application has a builtin photo effect that is commonly used by everybody. In saving the photo you do not have to worry because it will be saved as another photo in your photo album leaving your original photo untouched.

The second photo is an example of an edited photo using the PS Express free application and the first photo is the original unedited photo.

Blogger for iPod Touch

2011-10-08T03:55:00.001+08:00

It is dawn and I'm still up because I have to finish the job for the week when I saw my iPod touch in which I feel like calling me. So I pick it up and realizing that I am the only person alone using the internet connection I decided to browse some applications in iStore.

I have downloaded several applications when I realized to download a blogger app that I believe is so useful. iBlogger is available on sale but my payment account is not yet set up so I decided to go for a free blogging application and I have looked a lot.

I have downloaded several blooging applications but I am not contented with it until I have decided just to have this only blogger application that has the true blogger logo.

Actually this is what I'm using right now in creating this post. One thing that attracted me in this application is its capability to manage several blogs and just switch one blog at a time. But the problem is I do not know how to add one blog from another without logging out the recent opened blog. I will really do a research and will have a post soon.

Here is a screen shot of my blog.

Eutiqia

2011-09-16T14:28:00.000+08:00

Isa ka mahigugmaong inahan

ug masinabtanun na asawa

Sa tanang anak walay pinalabi

busa sa tanan ikaw gajud ang pinili

bisan dili ganahan mo skwela si Fidel

bisan palahubog c Primo

bisan sungogan si Exiquel

Ikaw gihapon ilang gimahal

Bisan si Rufy toa na sa Canada

Ug si Graciola ug Wilfreda sa Australia

Tanan gajud magkatapok sa balay ni Leonarda

para ikaw mabisita

Bisan ikaw manabako ug mobahalina

Inahan gajud na walay sama

Kay bisan may edad na

sa apo ikaw gihapon ang moamoma

Busa Nanay Aning namong pinangga

Kani ra gajud ang ihunahuna

Ang imong lawas atimana

para inig uli sa mga apo

adunay mo abli pa.. AW

para sa sunod na dekada

Ikaw among makauban pa.

* My gift to my dear nanay on her birthday September 29, 2011.. I love you nanay

Minisun Marketing - Power Saver is Fraud

2011-09-16T02:26:00.000+08:00

I just wanted to let everybody know that there are a group of four person roaming around the Philippines telling that they are from Minisun Marketing which Sells Power Saver Products. This power saver as they said will not just lessen your current consumption to up to 40% but with this device you can still have power even though during power-outages. To mind you all this is a scam. If you happened to notice these persons please report immediately to the Police.

They are using this office addresses:
Suite 408 FMSG Bldg
1823 E. Rodriguez Ave., cor New York
Cubao, Quezon City, Philippines
Tel # 727-35-40

Room C4 3/F Santiagel Bldg.
Real Street cor Verdanr Acres St.
Pamplona, Las Pinas Metro Manila
Tel # 872-33-12

Condo Branch
G/F 3 Adelina Condominium I
No. 25 Columbia cor Yale Street
Cubao Quezon City Philippines
Tel # 437-5219

PIA Press Release
Saturday, June 25, 2011

PNP warns public vs. power-saving gadgets

VIRAC, Catanduanes, June 25 (PIA) -- Police authorities here has warned the public against distributors of alleged power-saving gadgets in the province.

According to the Philippine National Police (PNP) provincial office here, an increasing number of reports against peddlers who introduce themselves as agents of gadgets and swindling customers has been noted recently.

Last week, Lyn Flor Soleybar, 39, informed the police that last May 25, four persons came to her shop with the two introducing themselves as Jean Magbanua and Wilson Huarde.

They said that they were agents of Mini Sun Marketing with office at Suite 408, FMSG Bldg., E. Rodriguez Ave., Cubao, Quezon City and that they were selling a gadget called "Newtech Power Factor Connector" which is intended to reduce electricity consumption.

The said peddlers convinced her to buy one at Php 8, 500 and paid a deposit of P400 but she could not contact them anymore when she called to refer them to other customers.

In Pandan town, Juan Manuel Noceda, 70 complained to the police early this month that on June 1, a group of peddlers on board a light blue L300 van arrived at his residence and introduced themselves as agents of Mini Sun. They convinced him to purchase one Power Factor at Php8,500 but he later found out that it was not working.

According to PNP, Mini Sun Marketing has been the target of complaints from those who bought the alleged power saver that reduces electricity consumption and prolongs the life of an equipment by 1.5 times. According to experts, no such device has been invented.

PNP has called the attention of the public to be more keen and observant in buying such things especially when it involves a certain amount of money. (MAL/EAB, PIA Catanduanes)

Danasan Eco Adventure Park Rates

2011-09-07T15:06:00.000+08:00

Eco Adventure Parks is the new hype today. Studies have shown that adrenaline rush activities can relieve stress so maybe this is the reason why there are many eco adventure parks in the Philippines, so does this indicate that Filipinos are stressed?

In Central Visayas alone there are at least 5 eco adventure parks I know. The very famous eco adventure park in Central Visayas is found in Danao Bohol where you can do suiselide, caving, rappelling, mountain climbing, caving and the very famous plunge. There is also the Loboc eco adventure park in Bohol. In Cebu there is the Adventure Cafe in Balamban and Papa Kits in Liloan. A new eco adventure park in Cebu can be found in the upper place of Danao City the Danasan eco adventure park.

About Danasan, Danao City
Danao City is the 5th town of Cebu province to the north if you start counting in Cebu City. It is ruled by the Durano’s. Danao is known for gun making but there are also many beautiful resorts in Danao like the Intusan and Coco Palm Beach. Danao City is really expanding their tourism and now has Danasan Eco Adventure Park. Well as we all know former DOT secretary Ace Durano is from Danao City. Danasan is situated in the mountain part of Danao City.

Danasan Eco Adventure Park
Danasan Eco Advanture Park is a very good place to relax and forget the city life and embrace nature. Danasan eco Adventure Park offers common eco adventure activities like zipline, wall climbing, and rappelling, caving, horseback riding, river trekking and camping. The edge of Danasan eco Adventure Park from other adventure park in Central Visayas is that they have wake boarding and they accommodate beginners. They also has bike for rents for people who would love to roam around Danasan. Overnight stay is also available for they have rooms for rent and tents for rent.

Danasan Eco Adventure Rates
The rates of the activities in Danasan Eco Adventure Park is cheaper than the rates in Eco Adventure Tourism in Danao Bohol though we can understand that Danao Bohol has longer ziplines, dipper caves, higher walls and more but the adventure is all the same.

Below are the rates of all Activities including day tour and over night packages.

GLOBE PROMOS

2011-08-22T19:47:00.000+08:00

Here is a compilation of Globe's text, call and surf promos:

GLOBE SuperUnliAllTxt 25

Unlimited text to ALL NETWORKS
10 minutes call (Globe/TM only)
1 hour free internet
To register: text UALLPLUS25 to 8888
Valid for 1 day, Promo until September 30, 2011
*****************************************************************************

GLOBE Super AllText 20

200 text to ALL NETWORKS
To register: text ATXT20 to 8888
Maintaining balance: Php 1.00
To check balance or status: text ATXT BAL to 8888 (free)
*****************************************************************************

GLOBE Super UnliText 20

Unlimited text to Globe/Tattoo/TM Subscribers for 1 day
Free 20 text to OTHER networks
To register: text UTXT20 to 8888
Maintaining balance: Php 1.00
To check status: text UTXT STATUS to 8888 (free)
*****************************************************************************

GLOBE SuperUnli 25

Unlimited Call & Text for 1 day (Globe/Tattoo/TM)
To register: text SUPER25 to 8888
*****************************************************************************

GLOBE Everybody Text 20

200 text Globe-to-Globe and 20 text to other networks
How to register:
text ETXT20 to 8888
*Minimum of Php21 load is required
*Can be loaded by Globe retailer
*****************************************************************************

GLOBE Tawag 236 (Php 20 / 20 min.)

Simply replace the 0 at the start of the number you are calling with 236 (For example: for 09171234567, dial 2369171234567), press call, and wait for the person you are calling to answer.
No registration
Charge is per call
*****************************************************************************

GLOBE Unlicalls Nyt (Php 20)

How to register:
text UNYT20 to 8888
unlimited calling between 11pm to 6am
Globe to Globe/Globe to TM only
Maintain Php 7.50 in your account
*****************************************************************************

GLOBE SUPER-UNLI

Unlimited call and text for 5 days for Php 150.00
How to register:
text SUPER150 to 2824
Php 151.00 load balance is required
For Unlimited calls, just change 0 to 238 at the start of the Globe / TM no. ur calling (eg 238917xxxxxxx)
*****************************************************************************

GLOBE ImmortalTxt

How to register:
text IMMORTAL10 to 8888
50 txt to Globe/TM and 10 txt to other networks
no expiry
*****************************************************************************

GLOBE Unlitxt All day

UNLITXT20 for 1 day
To register: text UNLITXT20 to 8888
UNLITXT40 for 2 days
To register: text UNLITXT40 to 8888
UNLITXT80 for 5 days
To register: text UNLITXT80 to 8888
*****************************************************************************

GLOBE UNLITXT DAYTIME/NIGHTTIME

text UNLITXTD15 to 8888 (8am-5pm 1 day)
textUNLITXTD30 to 8888 (8am-5pm 2 days)
text UNLITXTN10 to 8888 (10am-8pm 1 day)
text UNLITXTN20 to 8888 (10am-8pm 2 days)
*****************************************************************************

GLOBE SULITXT15

100 text to Globe/TM for 1 day
To register: text SULITXT 15 to 8888
*****************************************************************************

GLOBE TXTOTHERS20

40 text to other networks for 1 day
To register: text TO 20 to 8888
*****************************************************************************

IMMORTALCALL+

Call and text offer with no expiry
For only P15, you get to enjoy 5 call minutes PLUS 50 texts to Globe/TM that will never expire
To register: text immortal15 to 8888
Must maintain P3 balance
*****************************************************************************

?Super Sakto Calls

Php 0.15/sec calls to Globe/TM only
To call dial 232 + 10 digit Number (2329171234567)
Minimum load to call: Php 7.50
No registration
Until May 31, 2011
*****************************************************************************

GLOBE Tawag236

Php 20.00 for 20 minute call (Globe to Globe/TM only)
To call replace 0 with 236 (Ex. 2369171234567)
No registration
Until April 30, 2011
*****************************************************************************

GLOBE SUPER FACEBOOK

Browse Facebook for 5 straight hours for Php 10.00 only
Text SUPERFB10 to 8888
Must maintain Php 1.00 load
Until June 30, 2011
*****************************************************************************

GLOBE POWERSURF15

Surf and stop whenever you want for 1 hour (Php 15.00)
Text POWERSURF15 to 8888
Must maintain Php 1.00 load
Valid for 1 day mobile surfing
Until June 30, 2011
*****************************************************************************

GLOBE POWERSURF30

Surf and stop whenever you want for 3 hours (Php 30.00)
Text POWERSURF30 to 8888
Must maintain Php 5.00 load
Valid for 1 day mobile surfing
Until June 30, 2011
*****************************************************************************

GLOBE POWERSURF50

Surf and stop whenever you want for 5 hours (Php 50.00)
Text POWERSURF50 to 8888
Must maintain Php 5.00 load
Valid for 3 days mobile surfing
Until June 30, 2011
*****************************************************************************

GLOBE SUPER SURF 50

Surf all you want for Php 50.00
For Prepaid: Text SUPERSURF50 to 8888
For Postpaid: Text SUPERSURFON50 to 8888
FOR BLACKBERRY ONLY(Pre/Postpaid): Text BBON50 to 8888
Valid for 1 day mobile surfing
Until June 30, 2011
*****************************************************************************

GLOBE SUPER SURF 220

Surf all you want for Php 220.00
For Prepaid: Text SUPERSURF220 to 8888
For Postpaid: Text SUPERSURFON220 to 8888
FOR BLACKBERRY ONLY(Pre/Postpaid): Text BBON220 to 8888
Valid for 5 days mobile surfing
Until June 30, 2011
*****************************************************************************

GLOBE SUPER SURF 999

Surf all you want for Php 999.00
NOT AVAILABLE FOR PREPAID NON-BLACKBERRY USERS
For Postpaid: Text SUPERSURFON to 8888
FOR BLACKBERRY ONLY(Prepaid/Postpaid): Text BBON to 8888
Valid for 30 days mobile surfing
Until June 30, 2011

One Country, One Blogging Community

2011-03-16T09:00:00.005+08:00

Below is a copy of the draft of the manifesto to create one blogging community in the country. To all bloggers maybe you guys know the meaning of me posting the manifesto, and for the benefits of those who does not know well this means that I agree on creating a one blogging community in the Philippines.

One country, one blogging community.

A Manifesto of Filipino bloggers and netizens (Draft)

March 7, 2011

We, Filipino bloggers coming from various places nationwide and those based overseas, coming from diverse backgrounds and specialties, using various new media outlets, hereby freely come together and call for the formation of a bloggers association of the Philippines that shall unite us around these common and beneficial objectives:

• Promote and defend the right to free speech and to free expression;

• Promote and develop blogging, vlogging, photoblogging, microblogging and other online creative and expressive forms in all their diverse categories, topics and types;

• Gather and share Philippine blogging’s best practices that reflect our contributions to ourselves and our online communities, media, causes, organizations and businesses, government, the nation and the world;

• Draft and adopt a code of ethics that underscore the members’ and organization’s sense of responsibility and maturity;

• Discuss issues and concerns that confront our members; and

• Campaign and work for more affordable, reliable and better internet access in the country

The association we aspire to form is voluntary in membership, national in scope, democratic in decision-making, progressive in outlook, and both non-partisan and non-profit in legal character.

• We draw inspiration from and ask the participation of the city-wide, provincial, regional and island-wide associations, summits and conventions initiated by bloggers across the country. We also pay tribute to overseas Filipinos and their blogging organizations and events.

• We want an association that makes decisions based on democratic processes, consensus-building and mutual benefit.

A long time has passed since the first blog posts and first blogging events. We are now a bigger, stronger and influential community. Businesses, causes and government have started to organize themselves to interact and engage with us. And we also face challenges within and outside our growing community.

The Philippines, our country and people are also expecting more from us, and we bravely and fearlessly say that we want to do more and achieve more In view of all these and more, we declare that we are joining as founding members of what we hope would be a most awesome bloggers association for our country.

Every Blogger across the country is invited to JOIN the ultimate blogging community in the Philippines.

Ash Wednesday

2011-03-09T21:32:00.000+08:00

Today March 9, 2011 is the first day of Lent. If today is the start of the lent season means that today is Ash Wednesday.

What is Ash Wednesday?

Ash Wednesday as said above is the first day of the lent season. The term Ash Wednesday derives its name from the practice of putting ashes in the forehead to every Christian.

What symbolizes the placing of ashes in the forehead?

Putting ashes in the forehead during Ash Wednesday is a sign of mourning and repentance to God.

Where the ashes did came from?

The ashes used are the burned remains of the gathered used palms or palm crosses from previous Palm Sunday mixed with Holy Water.

When is Ash Wednesday celebrated?

Ash Wednesday does not have a fixed date. It is movable depending on when Easter will be celebrated. It can occur as early as February 4 or 5 if leap year or as late as March 10, and in the case for this year 2011 is March 9.

How is the putting of the ashes being done?

The ritual of the Ash Wednesday is done during the celebration of the Holy Mass. During the mass or service of worship on this day, ashes are imposed on foreheads of the faithful Christians. The priest or the layperson marks the forehead of each participant with a black ash in a shape of a cross.

What are the words being said during the ritual?

Upon placing the cross shape ash in the forehead the priest or layperson will say either of the following:

“Remember that thou art dust, and to dust thou shalt return”

Genesis: 3:19

“Turn away from sin and be faithful to the Gospel”

Mark 1:15

“Repent, and hear the good news”

Mark 1:15

Is the imposition of the ashes on Ash Wednesday a sacrament?

Absolutely not, the imposition of ashes is not a sacrament but is sacramental meaning an action being blessed.

What is the biblical significance of Ash Wednesday?

Ashes during ancient times according to the bible are used to express mourn. Rubbing the ash to oneself is a penitent’s way to express sorrow for sins.

Ash Wednesday Trivia

In the Republic of Ireland, Ash Wednesday is a National No Smoking Day. This is so because quitting smoking ties with giving up luxury for lent.

The first No Smoking Day in the United Kingdom was held on the Ash Wednesday of the year 1984, but now has a fixed date of second Wednesday of March.

Eastern Orthodox Church does not Observe Ash Wednesday to start the lent season. Instead they celebrate Clean Monday.

My Slambook

2010-12-24T16:07:00.002+08:00

I have been browsing Joseph's Blog when I encountered an article about slambook. For the benefit of those who have forgotten what a slambook is it is a piece of a notebook where in you will answer some few questions. The question asks you personal details like interest and love stuff.

Here now is my slambook and I wish my friend to have one in the comment form.

1. name:> geezelle>
2. single or taken:> taken>
3. gender:> female>
5. zodiac sign:> aqualad..>
6. elementary:> canjulao elementary school>
7. highschool:> colegio de la meadalla milagrosa , jagna,bohol>
8. college:>university of san carlos and CIT university>
9. shoe size:> 5>
10. height:> 4'11>
11. Right or left handed?:> right>
12. Last 5 digits of your mobile No:> 10539

f_a_s_h_i_o_n__s_t_u_f_f>
1. where is ur favorite place to shop?> sm >
2. have any tattoos or piercings?> 5 piercings (3 in the left ear and 2 in the right ear)...> >
3. what is your favorite clothes to wear?> basic tees and shorts, pants> >
4. what are your favorite shoes?> sneakers or any flat shoes..>
5. do you have certain jewelry that you> wear?> my watch>
6. what is the worst thing you've ever> thought?> forget it! too embarassing to tell>
7. what are you wearing right now?> tee and shorts>
8. how many pairs of shoes do you own?> i did not count it but at least 4

====================================> ~ Have you...~>
1.Tried smoking:> never in my whole entire life!! and not planning to try either>
2.Taken drugs?> never>
3. bungee jumped:> i would love too though the thought scares me..>
4. made yourself throw up?> nope!!>
5. made yourself cry to get outta trouble?:> yupyup..>
6. fallen for your best friend> way way way back!!.. >
7. been rejected?> havent expereinced so far>
8. rejected someone?> i dont know>

===================================> Specifies ..>
1. type of shampoo:> head and shoulder with pink creamsilk>
2. what are you listening to right now?> radioactive sago project.. >
3. who is the last person that called you?:> may layugan!!>
4. how many buddies are online right now:> where in fb, skype or ym..a lot>
5. what is essential in your life:> god, my family, babe and friends!!

===================================> ~Right now~>
1. hairstyle:> octupos.. >
2. listening music:> nope..>
3. make up:> only powder>
4. thinking of:> things to answer this one!!>

==================================> ~Do you believe in...~>
1. Love:> of course yes, who does not>
2. Faith:> yeah..>
3. Yourself:> definitely!!>
4. Ghosts:> i dont think so but the thought makes me tremble>
5. Angels:> yup!!>

==================================> ~Laz 24hrs~>
1. Worn jeans?> nope>
2. Cleaned your room?> yep>
3. Cried?> nope >

==================================> ~Love life~>
1. Do you have a steady?> yes i really do>
2. Have a secret admirer?:> no idea!!>
3. Do you have a Crush?> yep!!

===================================> ~chose one .. ~>
1. Blue or Yellow?> blue!!>
2. Kiss or hug?> hug..>
3. Summer or winter?> summer and beaches>
4. Sunny or rainy?> it depends, i love the sun when im out and i love the rain when i'm inside my room>
5. Chocolate or vanilla?> chocolate and lots of it..>
6. Hanging out or chillin out?> hanging out..>
7. Music or TV?> tv..>
8. Hamburger or Pizza?> pizza>
9. Smile or Laughing?> do it at the same time!! hahaha..>
10. Sleeping or eating?> after eating i will sleep>
11. Mc Donald's or KFC?> Jollibee>
12. Silver or gold?> definetely white gold..>

Kung Fu Panda 2 Release Date

2010-11-23T17:52:00.002+08:00

Who on earth does not know Po? The cuddly and enthusiastic mighty panda that has fulfilled his dream of becoming the Dragon Warrior of the Valley of Peace and of course who will forget the phrase “There is no secret ingredient”. The 2008 film has been rated 7.7 out of 10 by IMDb.com and 88% at rottemtomatoes.com.

A sequel of the Kung Fu Panda will be released on May 27, 2011. The film is set to be in 3D and is directed by Jennifer Yuh Nelson. The title of the sequel is Kung Fu panda 2: Pandamonium. Most of the original casts are returning like Master Shifu and The Furius Five Kung Fu master Viper, Tigress, Mantis, Crane and Monkey. There will be new characters to watch for like Skunkman, Thundering Rhino, Soothsayer and Croc. Watch out also for the new villain Shen.

In the new Kung Fu Panda, Po is now living as a true dragon warrior protecting the Valley of peace together with his fellow Kung Fu Masters, master Shifu, Viper, Tigress, Mantis, Crane and Monkey. A threat has come along the peaceful place so they have joined forces with another group of Kung Fu masters namely Skunkman, Thunder Rhino, Soothsayer and Croc to win a victory over a villain peacock by the name of Shenn who plans to use a secret weapon to rule over China and destroy Kung Fu. In order for Po to gain enough strength to defeat Shenn he must look over his past and reveal the secrets of his origin.

So to all Kung Fu Panda fan the wait is almost over and a new Kung Fu moment is back.

A Music Review: Philippine Geography by Yoyoy Villame

2010-11-19T09:48:00.001+08:00

A Music Review: Philippine Geography by Yoyoy Villame

Biography

Name: Roman Tesorio

Screen Name: Yoyoy Villame

Birth Date: November 18, 1932

Died: May 18, 2007

Place of Birth: Calape, Bohol

Affiliations: singer, Composer, Lyricist and Comedian

The song Philippine Geography by singer composer Yoyoy Villame is one of my favorite novelty music. Like any other Yoyoy Villame song it has a catchy tune that anyone who would hear the song will surely hum and sway.

Most words of the song is composed of the 77 major islands, provinces, cities, municipalities and towns in the Philippines that is arranged from north to south. Any students who would memorize the song will have no problem in their Philippine History Subject.

The song can be easily memorized if you where familiar of the places in the Philippines from north to south but if you are not then maybe it is time to familiarize the places of the pearl of the orient seas with the aid of the Philippine geography Song.

The complete lyrics of the song can be found below

Philippines Has A Great History
according To Our Geography
manila Is The Capital City
that Is Known From The Other Country
metro Manila, Quezon City
caloocan, Pasay, Makati
marikina, Pasig, Sapote,
malabon, Las Pinas, Paranaque

from The North Batanes, Aparri
ilocos Sur, Ilocos Norte
isabela, Cagay-An Valley
mountain Province, La Union, Baguio City
nueva Ecija, Nueva Vizcaya
tarlac, Pangasinan, Pampanga
zambales, Bataan, Abra,
bulacan, Cavite, Batangas, Laguna

now Lets Go To The Southern Luzon
camarines Norte, Quezon
albay, Camarines Sur
catanduanes, Masbate, Sorsogon

and We Add Three Islands More
mindoro, Marinduque, Romblon
then Down To Visayan Shore
the Most Tamis Sugar, Coconut And Corn.

ay Yeah,Yeah,..................
cebu, Mactan, Mandaue
ay Yeah,Yeah,..................
bohol, Samar, Leyte
ay Yeah,Yeah,..................
iloilo, Capiz, Aklan, Antique
palawan, Negros, Bacolod
city Or Dumaguete

now Lets Go To The Land Of Promise
the Land Of Mindanao
bukidnon, Zamboanga, Misamis
mambahao, Butuan, Agusan, Surigao
cagayan De Oro, Iligan, Ozamis
and The Three Provinces Of Davao
davao Sur, Oriental, Del Norte
cotabato, Lanao, Sulu, Tawi Tawi

ay Yeah,Yeah,.................. Philippines Has A Great History
ay Yeah,Yeah,.................. Manila Is The Capital City
ay Yeah,Yeah,.................. All Tourists Are Invited To See
according To Our Geography Philippines Is A Beautiful Country

A Book Review: The Adventures of Sherlock Holmes

2010-11-12T09:30:00.003+08:00

Who does not know Sir Arthur Conan Doyle? I believe most people does, especially those bookworms. For the benefit of those who do not know Arthur Conan Doyle, well he is just the only person who created one of the most wise and known fiction hero detectives Sherlock Holmes. The adventures of Sherlock Holmes are the first short stories about the famous detective Sherlock Holmes.

As mentioned above Sherlock Holmes is a fictional character and one of my favorite. He is an intelligent consulting detective that is based in London. What I like about detective Holmes is his sharp practical and logical reasoning and the ability to take any disguise and his deep knowledge in forensic science

To all book and novel lovers who passionately like detective stories and are fund of solving cases then The Adventures of Sherlock Holmes is what you are looking for. I am sure that ladies would love Holmes because of his spectacular skills and sense of humor.

I can describe Holmes as a loyal friend in which by any means ready to attack just to defend a friend. His being hardheaded does not make him any stubborn but it makes him look manlier. He is every woman’s dream a man who can protect and can give fortress to any fragile woman.

The book is really well written that all cases are unique with each other yet not a separate story from other Holmes adventure books. This is the book in which when you start reading you do not want it to let go and it is as if that you are inside the story.

Arthur Conan Doyle has created a world in which you will regret if you cannot have a glimpse of it.

Sudoku

2010-11-05T09:35:00.003+08:00

Sudoku is one of the games I say I play best. To those who do not know what Sudoku is then it is a number placement game which aims to fill a 9x9 grid with digits. Each column and row of the 3x3 sub-grids that composed the grids or boxes must contain the digits from 1 – 9 uniquely. Do not worry because the puzzle setter already provides a partially completed grid and all you have to do is indicate what digit must be filled in a certain box.

I myself played my first Sudoku in a newspaper. I found a used news paper and I saw a box with a mark above stating Sudoku. I was amused by the puzzle because this is a number puzzle and I am used to solve word puzzles. Luckily at that moment my uncle has arrived and he taught me how to play Sudoku and that is the start of my passion to Sudoku. After a month I bought a Sudoku puzzle book with a hundred puzzles in it and just solved it for five days that is how I’m addicted with the game. My only problem with a book puzzle Sudoku is that it is an additional bulk of the things in my bag and I can’t solve games when I am riding in a public vehicle or even a private car.

I am glad to know that now the new eBook reader Kindle has a Sudoku puzzle installed in the reader. As you see it is now that handy playing Sudoku and if you need to relax after reading then playing Sudoku is the best game you can play. You will for sure enjoy and exercise.

Sudoku Trivia

Sudoku is said to be one of the most effective mental game. It is considered as one of the most memory enhancer game.

Kalamay

2010-10-30T21:43:00.002+08:00

Kalamay or Calamay is one of the sweetest delicacies in the Philippines. A lot of part in the country is making the common delicacy that is made of sugar, vanilla, coconut milk, sticky rice and can be added also with peanuts.

The provinces making the sweet delicacy has been claiming that the kalamay is originated from their place but the most common known kalamay makers are the Boholano’s. Kalamay in Bohol came from the various town of the province but the taste of kalamay from Jagna Bohol is the best. Its sweet sticky taste is best savored if paired with bread and of course a cold soft drinks or water.

Below are the ingredients and the steps in making a Kalamay

Ingredients

10 liters of water

10 kilos of white sugar

2 gantas of malagkit (sticky rice)

20 pieces of coconut

Procedures in making a Kalamay

- Soak the malagkit overnight

- Grate the coconuts

- Extract coconut milk from the grated coconut first with 5 liters of water then next with 3 liters of water

- Pour the malagkit into the first coconut milk extract and grind the mixture

- Mix the sugar with the second coconut milk extract and boil to make a latik

- Pour the ground malagkit into the boiling latik

- Stir the mixture for 4 hours or until the mixture becomes very sticky

- Put the mixture into half of the coconut shell

- Cool for 3 hours

- Cover with the other half of the shell

As mentioned above the kalamay is packed inside a smooth coconut shell and sealed with a red tape.

The kalamay when exposed to great sunlight decreases shelf life so make sure that the shell is intact and

no holes around it.

In Jagna the kalamay can be bought 35 pesos per piece or can be bought 3 pieces for 100 pesos. There are

also now kalamay that is placed in plastic canister round-shaped white Tupperware that is sold for around

40-50 pesos.

The Calamay also is best served especially if you are doing your past time activities like reading your

favorite novel The Adventures of Sherlock Holmes.

Chocolate Hills

2010-10-28T00:38:00.002+08:00

Have you heard of an unusual geological formation? Yes you have read it right a geological formation. What I am talking here are thousands of land formed hills that is spread over a 50 square kilometers land.

Chocolate Hills in Bohol

One of the best tourist destinations in the Philippines is found in the small island of Bohol and called the Chocolate hills. This is composed of 1,776 hills that is scattered in three towns in the interior part of Bohol, the towns namely Sagbayan, Batuan and Carmen wherein the tourism development is based in Sagbayan “Sagbayan Peak” and Carmen “The Chocolate hills”. They are so called the chocolate hills because the green grass that covers the hills turns into brown during the summer or dry season.

Chocolate Hills Recognition

The chocolate hills have been declared as the Philippines 3^rd National Geological Monument and once belong to the 7 wonders of the world and are proposed to be included in the UNESCO World Heritage List.

Chocolate Hills Philippines

The hill which is a coned shaped or dome shaped is made up of limestone covered with grass. It is estimated to be at least 1, 268 individual mounds to about 1, 776 mounds. The height of the hills differs from 98 – 160 ft. with the largest being 390 ft.

The chocolate hills have been declared as a geological monument and are covered under the National Integrated Protected Areas System in which being headed by the Department of Environment and Natural Resources. This means that quarrying and mining activities are prohibited in the towns of Sagbayan, Batuan and Carmen where the Chocolate hills are situated.

Answers to oDesk Readiness Exam

2010-08-26T01:13:00.000+08:00

We have learned that Odesk is The On Demand Global Workforce - oDesk is one of the site that offers a highly reliable freelance job online. Before working on oDesk one must pass the Odesk Readiness Exam.
As a means of help, below are list of oDesk Readiness Exam questions and answers for you.

Q: Can I start my own company on oDesk?
A: Yes! oDesk allows you to build and manage a team of workers, colleagues and collaborators. You can even subcontract other workers on oDesk to other customers oDesk (and take a cut).

Q: Which of the following actions are NOT allowed when applying to job openings?
A: All of the above

Q: ‘How does feedback work on oDesk?’
A: All of the above

Q: Which of the following is true of your oDesk timelog?
A: All of the above

Q: Which of the following break the oDesk user agreement?
A: All of the above

Q: Which of the following statements about the oDesk Team application are true?
A: All of the above

Q: What do you need to do to ensure guaranteed payment on hourly jobs?
A: All of the above

Q: If you have not done so please download and install the oDesk Team application. With the client running right click on the oDesk Team icon in the system tray (or doc for Mac users). Which of the following options is listed first? Note that you do NOT have to log into any actual Team Room to answer this question.
A: TeamRoom..

Q: Which of the following statements are correct about oDesk fees?
A: All of the above

Q: How does oDesk’s dispute resolution policy for work?
A: All of the above

Q: Buyers set weekly limits on hourly assignments, how do these work?
A: All of the above

In the actual exam the questions are arranged in random orders so it is not the same order as shown above. Have a nice time working as a freelance at oDesk

Freelance Work - Odesk

2010-08-26T01:01:00.000+08:00

A lot of people are having difficulty in finding jobs. There are also many who are having a hard time looking for someone to do a work for them.

As technology is innovating, the way of finding jobs and hiring for people is made easier. Online working is one of the trends now days. Yes you can work even if you are at home. This kind of job fits for single mothers or a parent who take care of the kids and at the same time is earning.

There are many jobs available online but one must be alert because as the demand of home based work increases online fraud has been increasing as well. It is necessary to take extra care in looking for a job online and hiring for someone online.

The best thing to do before applying and hiring is to check the authenticity of the site. Check for frauds relating to the site if there are available or not.
A lot of freelance sites now are available and one of this site is The On Demand Global Workforce - oDesk. Like any other online job service sites Odesk mediates between the employee and the employer. Odesk provides a good system that caters both needs of employers and employees.

To join odesk you must pass the Odesk readiness exam that will determine how ready you are to work in Odesk. You do not have to worry because the exam is made simple to widen your opportunity to join The On Demand Global Workforce - oDesk

Philippine VAT to be Increased, from 12% to 15%; Cut Corporate and Income Tax Rates

2010-06-16T10:58:00.008+08:00

Department of Finance Secretary Margarito Teves whose term finishes on June 30, 2010 suggested that the incoming administration should increase value-added tax (VAT) rate from 12% to 15% and cut other taxes such as the corporate tax and income taxes and approve pending reforms to strengthen the revenue collection and the budget position.

According to Finance Undersecretary Gil Beltran, the ratio of tax collection to the economy’s overall output was only 12.6% which is below the 16% average among South East Asian Nations (Asean).

Some other propositions include lifting redundant duty-free privileges enjoyed by some businesses and imposing a much higher excise tax on cigarettes and alcohol. Finance Secretary Margarito Teves also urge the incoming administration to pursue privatization of government assets.

The budget deficit last year was PHP 199 billion and is equivalent to 3.9% of GDP. But if the next administration will implement the proposal; the reforms on approving bills to rationalize fiscal incentives, restructure excise taxes on tobacco and alcohol products and simplifying net income taxation and corporate taxation would generate PHP 33 billion in the first year and if handled efficiently it can have a positive effect to the nation’s economy. The government budget deficit would decrease to 4.4% of GDP next year from the expected 3.6% this year.

The irony is President Benigno Aquino III firmly said that his administration would improve the fiscal situation of the country by collecting taxes rather than increasing tax rates.

Audio Books

2009-12-22T11:01:00.006+08:00

What are audio books?
Audio Books are written materials put into recording by means of spoken words.

What are the advantages of audio books?
There are lot of advantages we can get from audio book, like:

Reading can be made more easier . We can now left those bulky books and listen to audio books on our ipods, mp3, mp4 and mobile phones.
Audio books are said to be valuable for learning.
Learning while having fun. Listening to audo books is just like listening to music.
We can repeat or replay as many times as we want on the part that is a little bit hard to understand

We can multitask. We can do other things while listening to audio books, though it is not sot advisable because it may distract if what we are doing needs above average attention
Audio Books are cheaper than books. There are lot of sites who are giving free audio books

Audio books are not compatible with my gadget?
audio books as of the moment comes from different formats but if it is not compatible with the gadget you have now, you can just convert it to the required format of your gadget. There are now softwares used to convert one audio format to the other.

I want to make my own Audio Book?
Audio Books are easily be made. There is that what you call the ordinary way of making audio books, and that is recording what you have read. the other way is using an audio book maker software.

Here is an example of an audio book that is I am pretty sure very helpful especially for those aspiring accountants and the password for these is macpako.

October 2009 Philippine CPA Board Exam Result

2009-10-21T08:45:00.003+08:00

My Greatest Congratulations to all who have pass the Philippine CPA Board Exam.

Now is your turn to harvest what you have reaped for the past years of staying late at night,
reading, understanding and practicing solving problems.

You just don't know how happy your parents are, seeing the success of the fruits of their labor. The smile you brought to your teachers and the pride that you gave to your school.

To those who felt unlucky for not making it, Do not lose hope. It may not be youre time yet, but for sure with the help of aour Almighty God plus more hardwork you will not just be among the passers, but you will be part on the front page, together with those top placers.

Biography : Jose Garcia Villa

2009-09-23T15:12:00.003+08:00

Name : Jose Garcia Villa
aka : Doveglion b. Singalong
Birth date : August 5, 1908
Parents : Simeon Villa (Emilio Aguinaldo's physician) and Guia Garcia

Educational Background
Secondary : University of the Philippines (UP) High School
College : UP College of Medicine, University of Mexico and Columbia University

Work Experience
- taught poetry for a while at the City College of New York, 1964- 1973
- worked in the Philippine Mission to the U.N., 1954- 1963 and became the vice consul in 1965
- teach professionals in his Greenwich Village residence

Achievements/Awards
- a collection of poetry was nominated for the Bollingen prize
- received the American academy of arts and Letter's Poetry Award
- the Shelley Memorial Award
- the Guggenheim, Bollingen, and Rockefeller fellowships for poetry
- received honorable in the Commonwealth Literary Awards, 1940
- first prize, UP Golden Jubilee Literary Contest,1958
- an honorary doctorate of literature, Far Eastern University, 1959
- Rizal Pro Patria Award, 1961
- Republic Cultural Heritage Award for poetry and short story, 1962
- honorary doctorate in literary form the UP, 1973
- On 12 June 1973, Villa was named National Artist in Literature

Contribution
- Philippine fiction critic
- made a selection of the best Philippine short stories in English as published in various
periodicals in the country. Inclusion in the list was deemed an honor and a recognition that one
had “arrived” in Philippine literature
- introduced his poetic innovations: the comma poems and reversed consonance

Thank you Panitikan.com

Biography : Carlos P. Romulo

2009-09-23T14:57:00.003+08:00

Name : Carlos P. Romulo
Birth date : Camiling, Tarlac 14 Jan 1899
Died : 15 Dec 1985
Parents : Gregorio Romulo (formrer governor) and Maria Peña
Spouse : Virginia Llamas, Beth Day

Educational Background
Secondary : Manila High School
College : University of the Philippines
Masters : Columbia University (masters of arts)

Work Experience
- taught English at UP
- held several positions in newspapers like the Philippine Herald and Manila Tribune
- associate editor, the Citizen, 1919
- editor in chief, T-V-T Publications, Manila, 1931
- member, Board of Regents, UP, 1931- 1941
- publisher, D-M-H-M Newspapers, Manila, 1937- 1941
- secretary of Public Information and Public Relations, Pres. Manuel L. Quezon's War cabinet,
Washington DC, 1943- 1944
- resident commissioner of the Philippines to the United States, 1944- 1946
- chief of the Philippine Mission to the United Nations 1945- 1954
- Secretary of Foreign affairs, Pres. Elpidio Quirino's cabinet, 1050- 1952
- Ambassador to the United States, 1952- 1953, 1955- 1962
- secretary of Education and concurrent UP president, 1962 – 1968
- minister of Foreign Affairs
- and member, Batasang Pambansa (representing National Capital Region)

Achievemnts / Awards
- founding member of the Philippine Academy of Sciences and Humanities
- member of Alpha Phi Omega, Phi Kappa Phi, National Press Club (Washington DC) and the
National Research Council of the Philippines
- received honorary degrees from Notre Dame University, Indiana 1935
- received honorary degrees from University of Athens, 1948
- received honorary degrees from Harvard University, 1950
- received honorary degrees from Chungang University,Korea, 1961
- received honorary degrees from Thammasat University, Thailand, 196
- received honorary degrees from University of California, 1965
- Pulitzer prize for journalism, for work in the United Nations for peace, 1947 and 1948
- Golden Heart Presidential Award, 1954
- Hellenic University Award of Philadelphia Award, for his book, Crusade in Asia, 1955
- Republic Cultural Heritage Award, 1965
- Rizal Pro Patria Award, 1971
- World Peace Award from the World federalists association of New York, 1976
- National Artist in 1984

Contribution
- founding member of the Philippine Academy of Sciences and Humanities

Writeups
- Daughters for Sale, 1924
- Rizal, A Chronicle Play, 1926
- Juli, 1927
- Better English, 1924
- College Composition, 1925
- I Saw the fall of the Philippines, 1942
- Mother America, 1943
- My Brother Americans, 1945
- I See the Philippines Rise, 1946
- The United (a novel), 1951
- Crusade in Asia, 1955
- The Meaning of Bandung; The Magsaysay Story, 1956, with Marvin M. Gray
- Friend to Friend, 1958 with Pearl s. Buck
- I walked With Heroes (autobiography), 1961
- Mission to Asia; The Dialogue Begins, 1964
- Contemporary Nationalism and World Order, Identity and Change: Towards a National
Definition, 1965
- Evasions and Response, 1966
- The University and external Aid; Clarifying the Asian Mystique
- In the Mainstream of Diplomacy

Thank yu panitikan.com

Biography : Antonio Martinez Abad

2009-09-23T14:50:00.003+08:00

Name : Antonio Martinez Abad
aka : "el gran novelista de la literatura Filipino hispana despues de Rizal"
Birth date : May 10, 1894 in Barili, Cebu
Field of Work : poet, fictionist, playwright, and essayist
Died : April 10, 1970.

Educatiuonal Background
- Colegio de San Carlos

Experience
- professor at Far Eastern University and the University of the Philippines
- editor of La Revolution, El Precursor, El Espectador, The Cebu Advertiser, and El Debate
- in 1926, he became the president of La Opinion

Achievements/Awards
- His novel La oveja de Nathan is widely discussed in the following article in Spanish, by
Professor Manuel Garcia Castellon, from University of New Orleans
- a master of a master of costumbrismo (local color), in a personal form of anecdote known as
instantánea or ráfaga
- won the Premio Zobel for his El Último Romántico and La Oveja de Nathán (with Flaviano
Zaragoza)
- won Premio Concurso Literario de la Mancomunidad Filipina for novels Dagohoy and El
Campeón
- one of the recipients of the Commonwealth Literary Awards

Contribution
- co-founded the Department of Spanish (now European Languages)

Novels
-El Último Romántico, (1929), La Oveja de Nathán, (1929), Dagohoy (1939), El Campeón
(1939), and La Vida Secreta de Daniel Espeña (1960; one of the last Filipino novels written in
Spanish)

Thank you panitikan.com

Biography : Nestor Vicente Madali Gonzalez

2009-09-23T14:45:00.004+08:00

Name: Nestor Vicente Madali Gonzalez
Birth date : September 8, 1915
Field : Fictionist, poet, essayis
Parents : Vicente Gonzalez (school supervisor) and Pastora Madali (a teacher)
Spouse : Narita Manuel
Died : 1999 due to kidney complications

Educational Background
Elementary : Romblon
Secondary : Mindoro High School
College : National University and Manila Law College
Stanford University, Kenyon School of English, and Columbia University (creative writing)

Work Experience
- delivery boy in his father's slaughterhouse and meat stall in Calapan
- contributor to the graphic
- twice chosen as the Workshop's writer-in-residence in 1978 and 1987
- professor of English and Asian American literature at the University of Washington from
1976 to 1979
- visiting associate professor of English in the University of California in Santa Barbara
- in 1986, artist-in-residence of the Djarassi Foundation in Woodside, California

Achievements/Awards
- won in the students' literary contest sponsored by the Graphic for an essay in Theodore
Roosevelt's visit to Calapan in 1934
- invited by the University of the Philippines (UP), to teach English and the short story from
1951 to 1967
- chairperson of the Second UP Writers Summer Workshop in Los Baños in 1967
- received several Rockefeller grants
- received a special award in the 1940 Commonwealth Literary Contest for The Winds of April
- the Philippine Republic Award of Merit for Literature in English in 1954
- the Republic Cultural Heritage in 1960
- the Jose Rizal Pro Patria Award in 1961
- the Patnubay ng Sining at Kalinangan ward in 1971 from the city government of Manila
- Eight of his short stories were included in Jose Garcia Villa's honor roll in 1926 to 1940
- won third prize and first prize for His short stories, “On the Ferry” 1959 and “Serenade” in
1964
- In 1993, he received the Gawad CCP Para sa Sining in literature
- National Artist status in 1997

Novels
- the Winds of April , 1940
- A Season of Grace , 1956
- The Bamboo Dancers , 1959

Short Stories
- Seven Hills Away , 1947
- Children of the Ash Covered Loam Other Stories ,1954
- Look Stranger, On This Island Now , 1963
- Mindoro and Beyond: Twenty-one Stories , 1979
- Kalutang: A Filipino in the World an autobiographical essay, 1990
- The Father and the Maid , a compilation of six lectures delivered under the sponsorship of the
UP Creative Writing Center, 1990

thank you panitikan.com

Biography : Francisco Sionil Jose

2009-09-23T14:19:00.003+08:00

Name : Francisco Sionil Jose
Birth date : December 3, 1924
Parents : Antonio Jose (Aglipayan minister) and Sofia Sionil Spouse : Maria Teresa Jovellanos
Field in Literature : Fictionist

Educational Background
Elementary : Rosales Elementary School
Secondary : Far Eastern University High School
College : University of Santo Tomas (liberal arts)
: Manila College of Pharmacy and Dentistry (pre-medicine)

Work Experience
- editor-in-chief of the university paper The Varsitarian
- staff of Commonwealth , a Catholic magazine
- assistant editor of the United States Information Service (USIS)
- managing editor of the Sunday Times Magazine
- editor of Comment
- managing editor of the Hong Kong-based Asia Magazine
- information officer for the Colombo Plan Bureau in Sri lanka
- publisher and editor of Solidarity , a monthly magazine on current affairs, ideas and the arts
- writer-in-residence at the National University of Singapore
- visiting research scholar, Center for Southeast Asian Studies, Kyoto University
- professorial lecturer, De La Salle University,

Achievements/Awards
- works have been translated into several languages: Russian, Latvian, Ukranian, Dutch,
Indonesian, and Ilocano
- won three first-prize awards in the Don Carlos Palanca Memorial Awards for Literature for
the short stories, “The God Stealer,” 1959; “Waywaya,” 1979; and “Arbol de Fuego”
(Firetree), 1980
- Palanca grand prize for his novel Mass , 1981
- second prize for his essay “A Scenario for Philippine Resistance,” 1979
- won the grand prize in the CCP Literary contests for the novel Tree , 1979
- three first-prize awards from the National Press Club, 1957, 1961 and 1962
- Fernando Ma. Guerrero Memorial Foundation Award for Literature from UST
- the Republic Cultural Heritage Award for Tree
- the Patnubay ng Sining at Kalinangan Award from the city government of Manila
- the Tawid Award for Cultural Nationalism from the Ilocano Heritage Foundation
- the Ramon Magsaysay Award for journalism,literature, and creative communication arts
- received the Smilth-Mundt Leader Grant, 1955
- two Asian Foundation grants, 1955 and 1960
- the Asian and Pacific Council fellowship, 1971
- the Outstanding Alumnus Award from UST, 1974
- national Artist for Literature in 2001

Contribution
- gives pride to the country for His writings have also appeared in literary journals and
anthologies all over Asia and in American and German publications
- He founded the Philippine chapter of the PE international organization
- set up the Solidaridad Bookshop cum publishing firm and a shortlived art gallery in
Ermita,Manila

Novels
- The Chief Mourner , 1953,The Pretenders in 1962, My Brother, My Executioner , 1979; Mass , 1982; Po-on , 1984;Ermita , 1988; and Viajero (Traveller), 1993

Short Story Collection
- The God Stealer and Other Stories , 1968; Selected Works , 1977; Waywaya: Eleven Filipino Short Stories , 1980; and Platinum: Ten Filipino Stories and Olvidon and Other Stories , 1988

Thank you panitikan.com

Biography : Bienvenido L. Lumbera

2009-09-23T14:08:00.003+08:00

Bienvenido L. Lumbera
Birth date : April 11, 1932

Educational Background
Secondary : Mabini Academy
College : University of Santo Tomas (Journalism)
Masters : Comparative Literature at Indiana University
Doctorate : Comparative Literature at Indiana University

Work Experience
- professor University of the Philippines
- Board of Advisers of the UP Institute of Creative Writing

Achievements/Awards
- Ramon Magsaysay Award for Journalism
- Literature and Creative Communication Arts in 1993
- Gawad CCP
- Gawad Pambansang Alagad ni Balagtas
- Manila Critics' Circle
- the Palanca
- Professor Emeritus status in the University of the Philippines
- National Artist for Literature

Poetry Collection
- Likhang Dila, Likhang Diwa (1993), and Balaybay: Mga Tulang Lunot at Manibalang, a collection of new poems in Filipino and those from Likhang Dila

Critical Works
- Abot-Tanaw: Sulyap at Suri sa Nagbabagong Kultura at Lipunan (1987) and Writing the Nation/Pag-akda ng Bansa (2000)

Liberetos
- Tales of the Manuvu (1977) and Rama Hari (1980).Sa Sariling Bayan: Apat na Dulang May Musika collects the four historical musicals Nasa Puso ang Amerika, Bayani, Noli Me Tangere: The Musical,and Hibik at Himagsik Nina Victoria Laktaw

Contribution
- introduced a new aesthetic to traditional tagalog literature with what is known as bagay
poetry

Thank you panitikan.com

Biography : Alejandro Reyes Roces

2009-09-23T13:57:00.004+08:00

Name : Alejandro Reyes Roces
Birth Date : July 13, 1924
Field in Literature : Fictionist, Essayist
Parents : Rafael Roces and Inocencia Reyes
Spouse : Irene Viola

Educational Background
Elementary : Ateneo de Manila
Secondary : Ateneo de Manila
College : State University of Arizona (degree in Fine Arts)
Masters Degree: Far Eastern University (Masters in Fine Arts)
Doctorate Degree : Conferred by Tokyo University and Polytechnic University

Work Experience
- Head and dean of the Institute of Arts and Sciences
- captain in Marking Guerillas
- former president of Manila Bulletin
- runs a column in Philippine Star
- formerly ran a column in the Manila Chronicle and Manila Times

Achievements/Awards
- won literary contest at the State University of Arizona for the piece
"We Filipinos are Mild Drinkers"
- won second prize in a nationwide short story writing contest sponsored by the
Writer's Digest
- best writer of humor stories because of his funny short story collection
- received the Rizal Pro Patria Award
_ received the Patnubay ng Sining at Kalinangan Award in 1970
- received the Diwa ng Lahi Award in 1988
- received several awards from the Republic of Germany, Spain, Mexico,
Indonesia,Malaysia,Thailand, and Republic of China
- In 1990 he received the Tanging Parangal of the Gawad CCP Para sa Sining
- In 1948 and 1951 two of his short stories were included in the list of
Martha Foley's Best Stories of the year

Thank you panitikan.com

The Best SEO Company

2009-09-15T22:01:00.002+08:00

SEO Company is now so rampant.

Maybe you are one of those whose site is being organized by an SEO company, but have you tried asking, who are the people working on my site? And, how brilliant those people are, putting my site on page one?

Few may know that lots of SEO Company around the world is based in the Philippines, technically and physically based here in the Philippines. It is just being hidden to clients for maybe racist purposes. There are still who did not believe in the capacity of Filipinos.

Americans, Australians, British or so other white may talk to you (called Account Managers) but the one doing the analysis both off page and on page where Filipinos. The ones developing the site are Filipinos. It is just sad that Filipinos are the one working but they are not the one who was given the credit for a job well done. What makes it more annoying is that some foreigners are abusing the talents of our natives and because of the status of the Philippines, our countrymen just let those foreign abused them.

To those foreign investors, give credits to your workers by giving them not just the proper pay they ought to have but the recognition they must get.

SEO (Search Engine Optimization)

2009-09-15T22:00:00.000+08:00

We are now living in a high technlogy world, where in our daily activities includes dealing with computer. From simply socialy making friends to cheking the best investments.

Google is the most popular search engine site today, in which almost everyone depends on google if they want to look for something and learn something.

What does google do?
Google used tools called spiders that let it crawls on different sites and gather the data's it have been crawled. The data being gathered are now then seggragated according to topics before it is saved at the google archive. When you researched something google now gives you different sites that relates to your query. The topics are arranged according to how it is relevant to the query.

There are now companies in which manipulates that search made by google. These companies are called Search Engine Optimization company or popularly known as SEO company. What they do is they control the search being made by google, simply illustrated as modifying a website for that site to rank as one. What I meant on to rank one is that when a person searched for a certain topic and that website being modified by a SEO company has a topic related to that being searched that website automatically will be at the first rank or first page of the list of results.

Industrial websites or business sites is the most common clients of an SEO company, for they are the one who needs more visits at there sites, for more visits of there sites means more prospect customers and an increase in income.

If you often rely google on looking for something better not stick to page one only, instead try to be more patient on visiting other pages. You may not know the best answer on what you are searching for is not in the first page.

Mafia Wars

2009-09-07T03:02:00.006+08:00

Have you heared of the latest game, addicted by not just of the young once but the young at heart as well!.

If you happen to have a facebook account, I'm sure you belong to a top family that is feared by those few who has less members.

The game I have been referring to is the game called MAFIA WARS.

Mafia wars is developed by Zynga, a society who is responsible for developing social gaming online games.

More or less, 1 million people all over the globe are either fighting against another family or helping a family member win a crime.

I do not actually play Mafia Wars on its site, but i am hooked at the game at facebook. So maybe I can tell you something about how the game goes.

Basically at facebook a friend of you will invite you to join the game, then you will have to make an account (do not worry making the account is as simple as abc and counting 123). You will choose a name you want and choose among the choices of what kind of family do you want, is it the one that heals fast so you choose health; the one who gains energy faster, so you choose energy or the one that easily gains money. Next is you can now invite friends to play the game with you or add friends who are already playing the game. To have a strong family you can not just add lots of friends, you must as well do a job to earn money and have your own business and gain much power or fight other mafia with the aid of your friends. As you gain more experience in doing jobs your level will increase and increasing your profile as well. You can thank your friends in helping you finishing a job or fighting a rival family by giving them gifts and you can ask them for gifts to help improve your offensive skill and defensive skill. Energy packs were given to help you do more jobs.

These game may have its disadvantages like its not a good example for our youth, because it teaches them to be a war freak and some other same reasons, but for the brighter side these game can help someone be generous and gain more friends.

It is better to let understand the minors about what the positive aim of the game is, not just understanding the game as is.

GI JOE 2

2009-08-30T00:48:00.006+08:00

I am a fan of scientific fiction movies. After watching every movie i often went into my day dreaming as i being one of those heroes fighting for the peacefulness of our world.

Last August 10 I watch the best military scientific fiction movie of all time. The GI JOE the Rise of Cobra. the movie is about a team of Government Issue military running after a warhead making company. As always the goodness prevails against the darkness.

Rumor has it that GI JOE has a sequel, it has not only one but two upcoming GI JOE

AUDITING and ASSURANCE SERVICES

2009-08-08T17:58:00.008+08:00

Here are some test banks of Auduting and Assurance Services :

enjoy studying!

b 1. To become a Certified Public Accountant (CPA), an

individual must pass the Uniform CPA Examination and

a. Demonstrate his or her independence.

b. Comply with state education and experience

requirements.

c. Obtain employment with a public accounting firm.

d. Become a member of the AICPA.

b 2. Which of the following statements is an example of an assertion made by management in an entity's financial statements?

a. The financial statements were prepared in an unbiased manner.

b. Reported inventory balances reflect all related transactions for the period.

c. Reported accounts receivable do not include any uncollectible accounts.

d. The scope of the auditors' investigation was not

limited in any way by management.

d 3. Statements on Auditing Standards

a. Relate to the filing requirements and enforcement activities of the SEC.

b. Describe procedures to be applied in specific areas of audit activity to eliminate inconsistencies in audit practice.

c. Are intended to limit the degree of auditor judgment needed to fulfill the attest function.

d. Interpret standards that provide guidelines or measures of quality for an independent audit.

d 4. The primary purpose of an independent financial statement audit is to

a. Provide a basis for assessing management's performance.

b. Comply with state and federal regulatory requirements.

c. Assure management that the financial statements are unbiased and free from material error.

d. Provide users with an unbiased opinion about the fairness of information reported in the financial statements.

(AICPA ADAPTED)

b 5. Independent auditing can best be described as a

a. Branch of accounting.

b. Discipline that attests to the results of accounting

and other operations and data.

c. Professional activity that measures and communicates

financial and business data.

d. Regulatory function that prevents the issuance of

improper financial information.

b 6. An independent audit aids in the communication of economic data because the audit

a. Confirms the accuracy of management's financial

representations.

b. Lends credibility to the financial statements.

c. Guarantees that financial data are fairly presented.

d. Assures the readers of financial statements that any

fraudulent activity has been corrected.

(AICPA ADAPTED)

c 7. Which of the following types of audits are most similar?

a. Operational audits and compliance audits.

b. Independent financial statements audits and operational

audits.

c. Compliance audits and independent financial statements

audits.

d. Internal audits and independent financial statements

audits.

c 8. The Auditing Standards Board

a. Sets rules and regulations that govern public accounting

firms.

b. Is an arm of the Financial Accounting Standards Board.

c. Is a senior technical body of the AICPA designated to

issue authoritative auditing pronouncements.

d. Reports directly to the Securities and Exchange

Commission.

c 9. The essence of the attest functions is to

a. Detect fraud.

b. Examine individual transactions so that the auditor can

certify as to their validity.

c. Determine whether the client's financial statements are

fairly stated.

d. Ensure the consistent application of correct accounting

procedures.

d 10. Which of the following criteria is unique tot he independent auditor's attest function?

a. General competence.

b. Familiarity with the particular industry of each client.

c. Due professional care.

d. Independence.

c 11. The definition of auditing contained within A Statement of Basic Auditing concepts recognizes that auditing includes both a(n)

a. Documentation process and an evaluation process.

b. Evaluation process and a reporting process.

c. Investigative process and a reporting process.

d. Documentation process and a reporting process.

a 12. An operational audit is designed to

a. Assess the efficiency and effectiveness of management's

operating procedures.

b. Assess the presentation of management's financial

statements in accordance with generally accepted

accounting principles.

c. Determine whether management has complied with applicable

laws and regulations.

d. Determine whether the audit committee of the board of

directors is effectively discharging its responsibility to

oversee management's operations.

b 13. The market for auditing services is driven by

a. The regulatory authority of the Securities and Exchange

Commission.

b. A demand by external users of financial statements.

c. Pronouncements issued by the Auditing Standards Board.

d. Congress at the federal level and elected legislative

bodies at the state level.

c 14. The first contemporary audit related legislation was the

a. Securities Act of 1933.

b. Securities Exchange Act of 1934.

c. British Joint Stock Companies Act of 1844.

d. Companies Act of 1942.

c 15. The first authoritative auditing pronouncement in the U.S.

was

a. Statement on Auditing Procedures No 1. "Extensions of

Auditing Procedures."

b. Statement on Auditing Standards No 1. "Codification of SaSS."

c. "Uniform Accounting: A Tentative Proposal Submitted by the Federal Reserve Board (1917)"

d. "Examination of Financial Statements by Independent Public Accounts (1936)."

c 16. The first authoritative audit standards setting body empowered to issue auditing pronouncements in the U.S. was the

a. Committee on Auditing Procedure.

b. Auditing Standards Executive committee.

c. Auditing Standards Board.

d. Accounting and Review Services Committee.

c 17. Which of the following incorrectly matches the authoritative body with its authoritative pronouncements?

a. Accounting and Review Services Committee: "Statements on Standards for Accounting and Review Services"

b. Auditing Standards Board: "Statements on Auditing Standards."

c. Auditing Standards Executive Committee: "Statements on Auditing Procedure."

d. Securities and Exchange Commission: "Financial Reporting Releases."

c 18. A license to practice as a certified public accountant is granted by

a. The board of accountancy

b. PICPA

c. PRC

d. SEC

b 19. The purpose of a compliance audit for a governmental entity is to determine whether

a. Financial statements comply with GAAP and whether the entity is operating efficiently.

b. Financial statements comply with GAAP and the entity has complied with applicable laws and regulations.

c. The entity has complied with applicable laws and regulations.

d. Financial statements comply with GAAP.

a 20. The audit process is

a. A special application of the scientific method of inquiry.

b. Regulated by the AICPA.

c. The only service a CPA is allowed to perform by law.

d. Performed only CPAs.

d 21. Which of the following has historically had the least influence on the practice of public accounting?

a. The Governmental Accounting Standards Board.

b. The Institute of Internal Auditors.

c. The Securities and Exchange Commission.

d. The U.S. Congress.

b 22. Independent auditing can best be described as a

a. Subset of accounting.

b. Professional activity that attests to the fair

presentation of financial statements.

c. Professional activity that measures and communicates

financial accounting data.

d. Regulatory activity that prevents the issuance of

improper financial information.

(AICPA ADAPTED)

c 23. An independent audit is important to readers of financial statements because it

a. Provides a measure of management's stewardship

function.

b. Measures and communicates the financial data included

in financial statements.

c. Objectively examines and reports on management's

financial statements.

d. Reports on the accuracy of information in the

financial statements. (AICPA ADAPTED)

a 24. The reason an independent auditor gathers evidence is to

a. Form an opinion on the financial statements.

b. Detect fraud.

c. Evaluate management.

d. Evaluate internal controls.

a 1. The professional care requires

a. A critical review of the work done at every level of

supervision.

b. The examination of all corroborating evidence

available.

c. The exercise of error-free judgment.

d. A consideration of internal control structure that

includes tests of controls. (AICPA ADAPTED)

c 2. The first general standard requires that the audit of financial statements be performed by a person or persons having adequate technical training and

a. Independence with respect to the financial statements and supplementary disclosures.

b. Exercising professional care as judged by peer reviewers.

c. Proficiency as an auditor which likely has been acquired from previous experience.

d. Objectivity as an auditor as verified by proper supervision. (AICPA ADAPTED)

d 3. An auditor while performing an audit, strives to achieve the appearance of independence in order to

a. Reduce risk and liability.

b. Comply with the generally accepted standards of field

work.

c. Become independent in fact.

d. Maintain public confidence in the profession.

(AICPA ADAPTED)

d 4. Adequate technical training and proficiency as an auditor encompasses an ability to understand a computer system sufficiently to identify and evaluate

a. The processing and imparting of information.

b. Essential accounting control features.

c. All control procedures.

d. The degree to which programming conforms to the application of generally accepted accounting principles. (AICPA ADAPTED)

c 5. Competence as a certified public accountant includes all of the following except

a. Having the technical qualifications to perform an engagement.

b. Possessing the ability to supervise and evaluate the quality of staff work.

c. Warranting the infallibility of the work performed.

d. Consulting others if additional technical information is needed. (AICPA ADAPTED)

a 6. Ultimately, the decision about whether or not an auditor is independent must be made by the

a. Auditor c. Client.

b. Audit committee. d. Public

c 7. Madison Corporation has a few large accounts receivable that total $1,000,000. Nassau Corporation has a great number of small accounts receivable that also total $1,000,000. The importance of an error in any one account is, therefore, greater for Madison than for Nassau. This is an example of the auditor's concept of

a. Account bias c. Materiality.

b. Audit risk. d. Reasonable accuracy.

b 8. Which of the following best describes what is meant by generally accepted auditing standards?

a. Acts to be performed by the auditor.

b. Measures of the quality of an auditor's performance.

c. Procedures used to gather evidence to support financial statements.

d. Audit objectives generally determined on audit engagements. (AICPA ADAPTED)

b 9. There is an inverse relationship between the effectiveness of an entity's internal control structure and the

a. Reliability of financial statements.

b. Extent of detailed audit tests required.

c. Degree of staff supervision required in the

performance of an audit.

d. Fairness of management assertions in the financial statements.

a 10. Which of the following best describes the character of the three generally accepted auditing standards classified as general standards?

a. Criteria for competence, independence, and

professional care of individuals performing the

audit.

b. Criteria for the content of the financial statements and related footnote disclosures.

c. Criteria for the content of the auditor's report.

d. The requirements for planning and supervision.

(AICPA ADAPTED)

c 11. the generally accepted standards of filed work relate to

a. The competence, independence, and professional care of persons performing the audit.

b. Criteria for the content of the auditor's report on financial statements.

c. Audit planning and evidence gathering.

d. The need to maintain independence in mental attitude.

(AICPA ADAPTED)

d 12. Which of the following statements is correct concerning the concept of materiality?

a. Materiality is determined by reference to AICPA guidelines.

b. Materiality depends only on the dollar amount involved.

c. Materiality depends on the nature of an item rather than on the dollar amount.

d. Materiality is a matter of professional judgment.

(AICPA ADAPTED)

a 13. The generally accepted standards of reporting encompass all of the following except

a. Consideration of an entity's internal control structure.

b. Consistent application of accounting principles.

c. Informative disclosures.

d. Conformity of financial statements with GAAP.

c 14. An objective of the fourth generally accepted standard of reporting, relating to the expression of an opinion, is to

a. Prohibit the auditor from issuing a report that does not include an opinion on the financial statements taken as a whole.

b. Inform users that the financial statements and related notes are the joint responsibility of the auditor and management.

c. Prevent users of financial statements from misinterpreting the degree of responsibility assumed by the auditor.

d. Ensure adequate informative disclosures in the financial statements.

d 15. The least important evidence of a public accounting firm's evaluation of its system of quality controls would concern the firm's policies and procedures with respect to

a. Employment (hiring).

b. Confidentiality of audit engagement.

c. Assigning personnel to audit engagement.

d. Determination of audit fee.

a 16. Which of the following is not an element of quality control?

a. Documentation c. Supervision

b. Inspection. d. Consultation.

d 17. Williams & Co., a large international public accounting firm, is due to have a peer review. The peer review will most likely be performed by

a. Employees and partners of Williams & Co. who are not associated with the particular audits being reviewed.

b. Audit review staff of the Securities and Exchange Commission.

c. Audit review staff of the AICPA.

d. Employees and partners of another firm.

(AICPA ADAPTED)

b 18. In a financial statement audit, audit risk represents the probability that

a. Internal control fails and the failure is not

detected by the auditor's procedures.

b. The auditor unknowingly fails to modify an opinion on materially misstated financial statements.

c. Inherent and control risk cause errors that could be material to the financial statements.

d. The auditor is not retained to conduct a financial statement audit in the succeeding year.

a 19. In a financial statement audit, inherent risk represents the

a. Susceptibility of an account balance to error that could be material.

b. Risk that error could occur and not be prevented

c. Risk that error could occur and not be detected by the auditor's procedures.

d. Risk that the auditor fails to modify materially misstated financial statements.

d 20. What is the magnitude of audit risk if inherent risk is .50, control risk is .40, and detection risk is .10?

a. .20. b. .10. c. .40. d. .04.

c 21. The "hallmark" of auditing is

a. Available audit technology.

b. Generally accepted auditing standards.

c. Professional judgment.

d. Materiality and audit risk.

d 22. An auditor is most likely to refer to one or more of the three general auditing standards in determining

a. The nature of a report qualification.

b. The scope of auditing procedures.

c. Requirements for the consideration of internal control.

d. Whether the auditor should undertake an audit engagement. (AICPA ADAPTED)

a 23. Which of the following is mandatory if the auditor is to comply with the general standards of the AICPA's generally accepted auditing standards?

a. Adequate technical training.

b. Use analytical procedures.

c. Use statistical sampling when feasible on an audit

engagement.

d. Confirmation of material accounts receivable balances.

b 24. The first general standard requires that a person or persons have adequate technical training and proficiency as an auditor. This standard is met by

a. Understanding business and finance.

b. Education and experience in auditing.

c. Continuing professional education.

d. Knowledge of the Statements of Auditing Standards.

(AICPA ADAPTED)

a 25. What is the meaning of the generally accepted auditing standard that requires that the auditor be independent?

a. The auditor must be without bias with respect to the client audited.

b. The auditor must adopt a critical attitude during the audit.

c. The auditor's sole obligation is to third parties.

d. The auditor may have a direct ownership interest in the client's business if it is not material.

(AICPA ADAPTED)

d 26. The third general standard states that due care is to be exercised in the performance of an audit, and should be interpreted to mean that an auditor who undertakes an engagement assumes a duty to perform

a. With reasonable diligence and without fault or error.

b. As a professional who will assume responsibility for losses consequent upon error of judgment.

c. To the satisfaction of the client and third parties.

d. As a professional possessing the degree of skill commonly possessed by others in the field.

(AICPA ADAPTED)

a 27. The first standard of field work, which states that the work is to be adequately planned and assistants, if any, are to be properly supervised, recognizes that

a. Early appointment of the auditor is advantageous

both to the auditor and to the client.

b. Acceptance of an audit engagement after the case of the client's fiscal year is generally not permissible.

c. Appointment of the auditor subsequent to the physical count of inventories requires a disclaimer of opinion.

d. Performance of substantial parts of the engagement is necessary at interim dates. (AICPA ADAPTED)

b 28. In connection with the third generally accepted auditing standard of field work, an auditor examines corroborating evidential matter that includes all of the following except

a. Client accounting manuals.

b. Written client representations.

c. Vendor invoice.

d. Minutes of board meetings.

a 29. Which of the following underlies the application of generally accepted auditing standards, particularly the standards of field work and reporting?

a. The elements of materiality and risk.

b. The element of internal control.

c. The element of corroborating evidence.

d. The element of reasonable assurance. (AICPA ADAPTED)

c 30. The fourth generally accepted auditing standard of reporting requires an auditor to render a report whenever an auditor's name is associated with financial statements. The overall purpose of the fourth standard of reporting is to require that reports

a. Assure that the auditor is independent with respect to the financial statements audited.

b. State that the audit has been conducted in accordance with generally accepted auditing standards.

c. Indicate the character of the engagement and the degree of responsibility assumed by the auditor.

d. Express whether the accounting principles used in preparing the financial statements have been applied consistently in the period audited.

(AICPA ADAPTED)

d 31. The auditor's judgment concerning the overall fairness of the presentation of financial positions, results of operations and cash flows is applied within the framework of

a. Quality control.

b. Generally accepted auditing standards that include

the concept of materiality.

c. The auditor's evaluation of the audited company's

internal controls.

d. Generally accepted accounting principles.

d 32. The concept of materiality would be least important to an auditor in determining

a. Transactions that should be reviewed.

b. The need for disclosing a particular transaction or

event.

c. The extent of audit work planned for particular

accounts.

d. The effects of an auditor's direct financial

interest in a client.

b 33. The objective of quality control mandates that a public accounting firm should establish policies and procedures for professional development that provide reasonable assurance that all entry-level personnel

a. Prepare working papers that are standardized in form and content.

b. Have the knowledge required to enable them to fulfill responsibilities assigned.

c. Will advance within the organization.

d. Develop specialties in specific areas of public accounting.

b 34. In pursuing its quality control objectives with respect to assigning personnel to engagements, a public accounting firm may use policies and procedures such as

a. Rotating employees from assignment to assignment on a random basis to aid in the staff training effort.

b. Requiring timely identification of the staffing requirements of specific engagements so that enough qualified personnel can be made available.

c. Allowing staff to select the assignments of their choice to promote better client relationships.

d. Assigning a number of employees to each engagement in excess of the number required so as not to overburden the staff and interfere with the quality of the audit work performed. (AICPA ADAPTED)

d 35. A public accounting firm studies its personnel advancement experience to determine whether individuals meeting stated criteria are assigned increased degrees of responsibility. This is evidence of the firm's adherence to

a. Generally accepted auditing standards.

b. Attestation standards.

c. Supervision and review.

d. Quality control standards.

d 36. Which of the following statements best describes the primary purpose of Statements on Auditing Standards?

a. Guides intended to set forth auditing procedures

that are applicable to a variety of situations.

b. Outlines intended to narrow the areas of inconsistency and divergence of auditor opinion.

c. Authoritative statements, enforced through the code of professional conduct, and intended to limit the degree of auditor judgment.

d. Interpretations intended to clarify the meaning of generally accepted auditing standards.

(AICPA ADAPTED)

c 1. An auditor's report contains the following:

We did not audit the financial statements of B Company, a consolidated subsidiary, which statements reflect total assets and revenues constituting 20 percent and 22 percent, respectively, of the related consolidated totals. These statements were audited by other auditors, whose report has been furnished to us, and our opinion insofar as it relates to the amounts included for B Company, is based solely upon the report of the other auditors.

These sentences

a. Disclaim an opinion.

b. Qualify the opinion.

c. Divide responsibility.

d. Should not be part of the audit report.

(AICPA ADAPTED)

c 2. In which of the following situations would the auditor appropriately issue a standard unqualified report with no explanatory paragraph concerning consistency?

a. A change in the method of accounting for specific subsidiaries that comprise the group of companies for which consolidated statements are presented.

b. A change from an accounting principle that is not generally accepted to one that is generally accepted.

c. A change in the percentage used to calculate the provision for warranty expense.

d. Correction of mistake in the application of a generally accepted accounting principle.

(AICPA ADAPTED)

b 3. When financial statements are presented that are not in conformity with generally accepted accounting principles, an auditor may issue a(n)

Qualified

Opinion Adverse Opinion

a. Yes No

b. Yes Yes

c. No Yes

d. No No

a 4. The management of a client company believes that the statement of cash flow is not a useful document and refuses to include one in the annual report to stockholders. As a result, the auditor's opinion should be

a. Qualified due to inadequate disclosure.

b. Qualified due to a scope limitation.

c. Adverse

d. Unqualified.

d 5. An auditor would issue an adverse opinion if

a. The audit was begun by other independent auditors who withdrew from the engagement.

b. A qualified opinion cannot be given because the auditor lacks independence.

c. The restriction on the scope of the audit was significant.

d. The statements taken as a whole do not fairly present the financial position, results of operations, and cash flows of the company. (AICPA ADAPTED)

d 6. The fourth reporting standard requires that the auditor's report contain either an expression of opinion regarding the financial statements taken as a whole or an assertion that an opinion cannot be expressed. The objective of the fourth standard is to prevent

a. An auditor from reporting on one basic financial statement and not the others.

b. An auditor from expressing different opinions on each of the basic financial statements.

c. Management from reducing its responsibility for the basic financial statements.

d. Misinterpretations about the degree of responsibility the auditor assumes. (AICPA ADAPTED)

d 7. An auditor's opinion read as follows: "In our opinion, except for the above-mentioned limitation on the scope of our audit.." This is an example of a(n)

a. Review opinion.

b. Emphasis on matter.

c. Qualified opinion.

d. Unacceptable reporting practice.

(AICPA ADAPTED)

c 8. An auditor's report includes a statement that "the financial statements do not present fairly the financial position in conformity with generally accepted accounting principles." This auditor's report was probably issued in conection with financial statements that were

a. Prepared on a comprehensive basis for accounting other than GAAP.

b. Restricted for use by management.

c. Misleading.

d. Condensed. (AICPA ADAPTED)

c 9. If the auditor believes there is minimal likelihood that resolution of an uncertainty will have a material effect on the financial statements, the auditor would issue a(n)

a. Qualified opinion.

b. Adverse opinion.

c. Unqualified opinion.

d. Disclaimer of opinion.

b 10. If an accounting change has no material effect on the financial statements in the current year but the change is reasonably certain to have a material effect in laer years, the change should be

a. Treated as a consistency modification in the auditor's report for the current year.

b. Disclosed in the notes to the financial statements of the current year.

c. Disclosed in the notes to the financial statements and referred to in the auditor's report for the current year.

d. Treated as a subsequent event. (AICPA ADAPTED)

c 11. When comparative financial statements are presented, the fourth reporting standard, which refers to financial statements "taken as a whole", should be considered to apply to the financial statements of the

a. Periods presented plus one preceding period.

b. Current period only.

c. Current period and those of the other periods presented.

d. Current and immediately preceding period only.

b 12. An auditor's standard report expressed an unqualified opinion and includes an explanatory paragraph that emphasizes a matter included in the notes to the financial statements. The auditor's report would be deficient if the explanatory paragraph states that the entity

a. Is a component at a larger business enterprise.

b. Has changed from the completed contract method to the percentage of completion method to account for long term construction contracts.

c. Has had a significant subsequent event.

d. Has accounting reclassifications that enhance the comparability between years. (AICPA ADAPTED)

d 13. Raider, Inc. uses the last-in, first-out method to value half of its inventory and the first-in, first-out method to value the other half. Assuming the auditor is satisfied in all other respects, under these circumstances the auditor will issue a(n)

a. Opinion modified due to inconsistency.

b. Unqualified opinion with an explanatory middle paragraph.

c. Qualified or adverse opinion, depending on materiality.

d. Unqualified opinion. (AICPA ADAPTED)

d 14. Under which of the following sets of circumstances might an auditor disclaim an opinion?

a. The financial statements contain a departure from GAAP, the effect of which is material.

b. The principal auditor decides to make reference to the report of another auditor who audited a subsidiary.

c. There has been a material change between periods in the method of the application of accounting principles.

d. There were significant limitations on the scope of the audit.

a 15. An auditor includes an explanatory paragraph in an otherwise unqualified report in order to emphasize that the entity being reported on is a subsidiary of another business enterprise. The inclusion of this paragraph

a. Is appropriate and would not negate the unqualified opinion.

b. Is a qualification.

c. Is a violation of generally accepted reporting standards if this information is disclosed in footnotes to the financial statements.

d. Necessitates a revision of the opinion paragraph to include the phrase "with the foregoing explanation."

c 16. In which of the following circumstances would an adverse opinion be appropriate?

a. The auditor is not independent with respect to the enterprise being audited.

b. An uncertainty prevents the issuance of an unqualified report.

c. The statements are not in conformity with authoritative statements regarding accounting for pension plans.

d. A client imposed scope limitation prevents the auditor from complying with generally accepted auditing standards.

b 17. An audit report should be dated as of the

a. Date the report is delivered to the entity audited.

b. Date of the last day of fieldwork.

c. Balance sheet date of the latest period reported on.

d. Date a letter of audit inquiry is received from the entity's attorney of record.

d 18. An auditor completed field work on February 10, 2002 for a December 31, 2001 year-end client. A significant subsequent event occurred on February 22, 2002. In this case, which of the following report dates would not be appropriate?

a. February 10, 2002.

b. February 10, except Note 1, February 22, 2002.

c. February 22, 2002.

d. December 31, 2001.

d 19. Which of the following statements indicates a qualified opinion?

a. The financial statements do not present fairly in all material respects the financial position, results of operations, and cash flows in conformity with GAAP.

b. The auditor does not express an opinion on the financial statements.

c. The financial statements present fairly in all material respects the financial position, results of operations, and cash flows in conformity with GAAP.

d. Except for the effects of a matter, the financial statements present fairly in all material respects the financial position, results of operations, and cash flows in conformity with GAAP.

b 20. Under Statement on Auditing Standards No. 59, "The Auditor's consideration of an Entity's Ability to continue as a Going Concern," an independent auditor is responsible for

a. Predicting whether the entity will be in business one year from the balance sheet date.

b. Evaluating whether there is substantial doubt about the entity's ability to continue as a going concern.

c. Weighing mitigating factors against contrary information about the entity's ability to continue as a going concern.

d. Reporting the entity's ability to continue as a going concern to senior management and to the board of directors.

c 21. Does an auditor make the following representations explicitly or implicitly in a standard audit report on comparative financial statements?

Accounting Application of Examination of Evidence

Accounting Principles on a Test Basis

------------------------- -----------------------

a. Explicitly Explicitly

b. Implicitly Implicitly

c. Implicitly Explicitly

d. Explicitly Implicitly

a 22. an auditor is unable to determine the amounts associated with illegal acts committed by a client. The auditor would most likely issue

a. Either a qualified opinion or a disclaimer of opinion.

b. An adverse opinion.

c. Either a qualified opinion or an adverse opinion.

d. A disclaimer of opinion. (AICPA ADAPTED)

b 23. A principal auditor is satisfied both with the independence and professional reputation of another auditor who audited a subsidiary, but wants to share responsibility with the other auditor in the audit report. The principal auditor should

a. Modify the scope and opinion paragraphs of the report.

b. Modify the introductory and opinion paragraph of the

report.

c. Not modify the report except for including in explanatory paragraph.

d. Modify the opinion paragraph of the report.

(AICPA ADAPTED)

a 24. An auditor may issue a qualified opinion for

Inadequate Scope

Disclosure Limitation

---------- ----------

a. Yes Yes

b. Yes No

c. No Yes

d. No No

a 25. An explanatory paragraph following an opinion paragraph describes an uncertainty as follows:

As discussed in Note X to the financial statements, the company is a defendant in a lawsuit alleging infringement of certain patent rights and claiming damages. Discovery proceedings are in progress. The ultimate outcome of the litigation cannot presently be determined. Accordingly, no provision for any liability that may result upon adjudication has been made in the accompanying financial statements.

What type of opinion should the auditor express in this circumstance?

a. Unqualified c. Disclaimer

b. Qualified d. Adverse

(AICPA ADAPTED)

d 26. An auditor's report that refers to a departure form generally accepted accounting principles includes the language. "In our opinion, with the foregoing explanation, the financial statements referred to above present fairly...." This is a(n)

a. Adverse opinion.

b. Qualified opinion.

c. Unqualified opinion with an explanatory paragraph

d. Example of inappropriate reporting.

(AICPA ADAPTED)

b 27. When management prepares financial statements on the basis of a going concern and the auditor believes the company may not continue as a going concern, the auditor should issue a(n)

a. Qualified opinion.

b. Unqualified opinion with an explanatory paragraph.

c. Disclaimer of opinion.

d. Adverse opinion. (AICPA ADAPTED)

b 28. An auditor concludes that there is substantial doubt about an entity's ability to continue as a going concern. If the entity's disclosures about continued existence are adequate, the audit report may include

A Disclaimer of Opinion A qualifed Opinion

----------------------- ------------------

a. Yes Yes

b. No No

c. No Yes

d. Yes No

a 29. Keller, CPA, was about to issue an unqualified opinion on the financial statements of Lupton Television Broadcasting company when a letter was received from Lupton's independent counsel. The letter stated that the Federal Communications Commission has notified Lupton that its broadcasting license will not be renewed because of alleged irregularities in its broadcasting practices. Lupton cannot continue to operate without the license. Keller has also learned that Lupton and its independent counsel plan to take all necessary legal action to retain the license. The letter from independent counsel, however, states that a favorable outcome of any legal action is highly uncertain. On the basis of this information, what action should Keller take?

a. Issue an unqualified opinion, with an explanatory paragraph that describes the matter giving rise to the uncertainty.

b. Issue an unqualified opinion if full disclosure is made of the matter in a note to the financial statements.

c. Issue an adverse opinion and disclose all reasons why.

d. Issue a piecemeal opinion with full disclosure made of the license dispute in a note to the financial statements. (AICPA ADAPTED)

d 30. If the auditor believes that required disclosures are omitted from the financial statements, the auditor should decide between issuing a(n)

a. Qualified opinion or an adverse opinion.

b. Disclaimer of opinion or a qualified opinion.

c. Adverse opinion or a disclaimer of opinion.

d. Unqualified opinion or a qualified opinion.

b 31. An auditor's report on comparative financial statements should be dated as of the date the

a. Report is issued.

b. Auditor's field work is completed.

c. Fiscal year ends.

d. Last subsequent event occurred. (AICPA ADAPTED)

b 32. An auditor is confronted with an exception sufficiently material to warrant departing from the standard wording of an unqualified report. If the exception relates to a departure from generally accepted accounting principles, the auditor must decide between a(n)

a. Adverse opinion and an unqualified opinion.

b. Adverse opinion and a qualified opinion.

c. Adverse opinion and a disclaimer of opinion.

d. Disclaimer of opinion and a qualified opinion.

(AICPA ADAPTED)

a 33. An auditor had expressed a qualified opinion on the financial statements of a prior period because of the client's financial statements departed from generally accepted accounting principles. The prior-period statements are restated in the current period to conform with generally accepted accounting principles. The auditor's updated report on the prio-period statements should

a. Express an unqualified opinion about the restated financial statements.

b. Be accompanied by the auditor's original report on the prior period.

c. Bear the same date as the auditor's original report on the prior period.

d. Qualify the opinion concerning the restated financial statements because of a change in accounting principles. (AICPA ADAPTED)

IFRS 69 : Accounting for Girl Friends

2009-08-06T13:31:00.003+08:00

I was visiting my friends and is hopeful that i could learn something from them at that friendly informative forum pinoycpa.com, when i stumlbe on the topic headed IFRS 69 : Accounting for Girlfriends which is posted by one of the smartest creature i know INSEKTO

I had a very nice time enjoying reading the article.

Turning off the PC to start studying for a taxation preboard exam. I remember my Auditing Theory Teacher Mrs. Punzalan Racaza of the University of San Carlos, Cebu City that, before she have a lecture on a certain topic, she will let us draw or make something that can relate to that topic and then always tell us to learn while having fun.

So here is that IFRS 69 : Accounting for Girlfriends

Objective

The objective of IFRS 69 is to prescribe the accounting treatment for Girlfriends. The principal issues are the timing of recognition of a female friend as a Girlfriend, the no. of days the relationship can be carried on and any write down in this romantic relationship. It also provides guidance on the methods to be employed to make Girlfriend.

Scope

IFRS 69 applies to all Girlfriends except those whose father, brother, ex-boyfriends or prospective boyfriends are working in police, army, intelligence agencies or political organizations or 6+ feet tall, have muscular body and know kung fu, judo or any other marshal art.

Definitions

The following terms are used in this IFRS 69 with the meanings specified:

· LOVE is a serious mental disease, mostly found in old Indian movies, dramas and Urdu literature.

· FLIRTING is the modern form of love; this disease came from Hollywood movies, new Indian movies, internet, mobile phones, and English literature.

· MARRIAGE is a long term liability as a result of past events that is expected to be settled by increasing the population, decreasing the health and money.

· GIRL FRIEND is a current asset as a result of past efforts that is probable to generate future dates, physical contact and gifts. If not properly handled may become long-term liability i.e. wife.

· BOYFRIEND-SPECIFIC VALUE is the present value of the future dates that a boyfriend expects to realize from continuing use of the Girlfriend over its useful life and from its disposal to his another friend at the end of the flirting term FLIRTING term is the higher of the following:

o from your first conversation till the time the Girlfriend father catches you;

o from the time of your first date till your Girlfriend get married with another person ,in which case she will become your ex-Girlfriend;

o from the time of your first date till you get married with your Girlfriend, afterward it will become a suffering term.

Recognition

A girl shall be recognized as a Girlfriend if, and only if:

· it is probable that future physical benefits associated with the girlfriend will flow to the boyfriend,

· no possibility of Girlfriend becoming a long term liability (wife) exists and

· the expenditures to be incurred (e.g. in respect of gifts, cards etc ) can be measured reliably Female Cousins, younger sisters, and other female friends associated with the girlfriend should not be recognized. However, beautiful and bold ones should be declared in the flirting statement if and only if it is probable that they are expected to result in prospective Girlfriends.

Measurement of useful life of Girlfriend

All the following factors shall be considered in determining the useful life of a Girlfriend:

· Expected “usage” of the girlfriend.

· Expected “physical” wear and tear, which depends on “operational” factors such as the number of “shifts” the Girlfriend is to be used.

· Technical or commercial obsolescence arising from changes in fashion or “service output” of the Girlfriend.

· “Legal” or similar limits on the “use” of the Girlfriend.

Derecognition

The Girlfriend shall be derecognized:

· at the end of the useful life of Girlfriend or flirting term whichever is earlier,

· when no future benefits are expected from her or her disposal or

· when remote possibility of Girlfriend becoming long term liability occurs.

Disclosure

The flirting statement shall disclose, for each “class” of Girlfriend:

· Total no. of Girlfriends with:

o age of Girlfriend

o complexion, face cut

o the useful life of each Girlfriend

o email address, residential address and mobile no. of each Girlfriend

o any “special” benefits that may have been derived from the Girlfriend

· A reliable estimate of the boy friend regarding no. of expected Girlfriends for each class of Girlfriends.

· A reliable estimate of the expenditures to be incurred (e.g. in respect of gifts, cards etc) for each class of Girlfriends.

· BOYFRIEND-SPECIFIC VALUE with respect to each class of Girlfriends.

***THANK YOU INSEKTO***

ANSWER KEY AUDITING THEORY BY: SALOSAGCOL

2009-06-20T22:15:00.007+08:00

Here is the complete answer key for the auditing theory by SALOSAGCOL and TIU. Yu will find these so helpful in youe review. Have a very nice time , and God Bless.

Im asking for an apology for some of the chapters dont have numbers yet on the corresponding answer. I will edit it as soon as possible.

I have received comments that some of the chapters lack answers..
sorry for the inconvenience, i will attend to your problem as soon as i could find the copy of the answers.

CHAPTER 1

1. c 2.b 3.c 4.c 5.b 6.c 7.b 8.c 9.d 10.c 11.b 12.d 13.c 14.d 15.c 16.b 17.a 18.a 19.d 20.d 21.b 22.c 23.a 24.b 25.b 26.d 27.c 28.c 29.c 30.b 31.b 32.d 33.b 34.d 35.d 36.c 37.b 38.b 39.d 40.c 41.d 42.d 43.a 44.a 45.b 46.c

CHAPTER 2

1. c 2.c 3.a 4.c 5.d 6.d 7.a 8.c 9.d 10.b 11.d 12.c 13.c 14.a 15.c 16.b 17.b 18.d 19.d 20.a 21.a 22.b 23.c 24.a 25.a 26.c 27.a 28.a 29.c 30.c 31.c 32.b 33.b 34.b 35.c 36.b 37.d 38.b 39.c 40.d 41.c 42.d

43.c 44.d 45.a 46.a 47.d

CHAPTER 3

1.b 2.c 3.c 4.c 5.c 6.b 7.d 8.c 9.d 10.c 11.d 12.c 13.a 14.a 15.b 16.a 17.b 18.b 19.b 20.a 21.b 22.d 23.b 24.b 25.b 26.a 27.d 28.a 29.c 30.c 31.a 32.c 33.b 34.d 35.c 36.b 37.a 38.a 39.d 40.a 41.a 42.b 43.d 44.c 45.a 46.a 47.b 48.b 49.d 50.d 51.c 52.b 53.b 54.d 55.d 56.c 57.a 58.b 59.c 60.b 61.c 62.d 63.b 64.a 65.a

CHAPTER4

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CHAPTER5

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CHAPTER6

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CHAPTER7

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CHAPTER8

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CHAPTER9

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CHAPTER10

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CHAPTER11

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CHAPTER12

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CHAPTER13

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Nursing Board Exam Result

2009-06-13T17:35:00.004+08:00

Bachelor of Science in Nursing is the required degree for a person who wants to take the Nursing board exam.

Why are millions of Filipinos taking up nursing?

Top answer for these question is because nursing is a demand profession globaly. Many Filipinos believe that a brighter future is in outside the country where a much bigger compensation is waiting, and the easiest way to go abroad is to be a nurse. Some other reason which I really do admire is that they took up nursing because of passion and because of the love of service to offer to there fellow men.

88,649 aspired nurses coming from the different schools and regions of the Philippines took up the November 2008 Nursing Licensure Examination. It is said that these batch has the highest number of board takers ever recorded and predicted that the number of examinees will increase each year.

Out of these almost 90,000 takers, only 39,455 or 44.51% has passed the said licensure examination and the list of Nursing Board Exam Result are scattered all over the net.

Surely the prediction will be true for I know that those 55.49% who did not pass will take again and push there luck on the exam these june of 2009.

Electronics and Communications Engineering Saga

2009-06-13T16:15:00.006+08:00

Electronics and Communications Engineering is definitely not an easy degree to obtain. What's even more difficult is passing the board exam set up by Philippine Regulatory Commision or PRC in order for one to earn his/her license and become a bonafide Electronics Engineer. To pass it, of course you need basic requirements in which any field/courses require. Among the list are discipline, hardwork, courage, perserverance and prayers.

If one lacks any of these traits, then eventually passing the board exam would rather lay in darker area, since not having the right attitude, one does not only decreases the hope of earning a license but even more difficult is overcoming the challenges in which life has drawn upon each individual as we travel a rough road in a journey called life.

Aside from those basic traits, one of course be in need of retention. Retention of learnings or review in that should be one of the key weapons in the time of actual gameplay. Memory surely play and important role in this course, no matter how much ECE review materials you have or no matter how much time you have spent on your board exam review. All of these boils down to nothing. if you haven't rememered anything. Maybe at certain time of study, you may have learn all the electronics theory, but its useless if after a day you'd remember none. Other than undestanding the basic principles, memory is a tool one must not neglect in electronics and communications formulas. Unlike understanding the theories discovered or otherwise stated by supergenius engineers and scientist, formulas though have been established by these sage-brainiacs, still they do not require as much analysis as compared to understanding principles. Most of the problem involving formulas needs very little analysis in which it all simply become a method of mere substitution, a very common problem for basic mathematics. As long as you know how to use your own calculator( ES 991), in which for these case, even elementary students knows how to do it, then your more than good to go!

Aside from those, there are more other things to learn, you must also learn to make sacrifices. This is the difficult part, since if we are already attached with most of the things, one will be having a very difficult decision to give up all the things he/she is used to be doing. This will be in the form of hobbies, vices, sleeping perhaps, too much eating?!..haha...

As engineers, one should also be capable of facing numbers and hopefully love them. Absolutely, these figures revolve around the world of innovators, creators and designers, a field in which engineers will be of so much value. Architects and engineers of the ancient worlds are the first ones to understand them. And the products are the great pyrmids, great wall of china, and other powerful structures that stands today(not just structure but also inventions, principles and etc). Diode theory, Bipolar Junction Transistors applications and Field Effect transistor theory can be explained clearly through the universal language of mathematics. Everything in this world are in way, can be represented in numbers. To understand this is to sharpen an engineers skill much faster. Some people are born gifted with numbers, and others are not, but all can be mastered with constant correct practice. One can't really compare his progress vs. the uber-geek's fast approach of solving ultra-advanced math problems who laughs at Laplace Transforms like their doing simple addition axioms. Differential & Integral Calculus maybe difficult for you to handle, but just remember what Rocklee from the world of Naruto said, "A dropout will surpass a genius through hardwork." Well, not specifically true though for his case since he was not able to surpass the abilities of Sasuke and Neiji both of which are coming from legendary genius clans, but then, at some point, he was able to put these geniuses into shock, prove them wrong and showed them that though he wasn't born gifted, he can still become a great ninja.

So for a fellow like yourself who may be taking the electronics board exam in the future, picture it as a training in becoming a Genin, Jounin, then just like Naruto, in becoming a Hokage. Let no one hinder you from achieving this goal, be unselfishly stubborn as Naruto, and remember to always believe that nothing is impossible. Recent studies conclude that our mind-set foretells our future. Courage, perserverance & ambition are your surefire tools in overcoming each challenge.

Good Luck and God Speed.