THE LEDGER DRAFT

Two Thomasian Accountants Snag

Top Spots in October 2022 LECPA

JEDMARCELOA ROSALES

Obtaining an overall passing rate of 63.90%, the University of Santo Tomas – Alfredo M. Velayo (UST-AMV) College of Accountancy has once again produced a new batch of top-notch accountants, 269 in total, with two standard-bearing topnotchers in the Licensure Examination for Certified Public Accountants (LECPA) held October 14-16, 2022.

Francis Matthew Obligacion lists atop 1,722 LECPA examinees from across the country with a whopping 91 00% Marion Jasper Tagle comes next at fifth spot with a rating of 88 67%

Among all the first-time takers from UST, 224 triumphant students emerged with 45 LECPA retakers

The university’s performance rate of 63 90% is an astounding

leap from both the 41 24% of May 2022 and the 39 22% of December last year

On a national scale, 1,722 out of 6,665 examinees passed the October 2022 LECPA, bearing a countrywide passing rate of 25 84%, a modest increase from May 2022’s 22 29% performance

The Professional Regulation Commission released its list of newly

certified public accountants on October 26, 2022 and may be viewed on their website at prc gov ph Like May 2022’s results, no educational institutions qualified for top-performing schools

The LECPA was administered by the Professional Regulatory Board of Accountancy in NCR, Baguio, Cagayan de Oro, Cebu, Davao, Iloilo, Koronadal, Legaspi, Lucena, Pagadian,

Pampanga, Rosales, Tacloban, Tuguegarao, and Zamboanga

LECPA IN NUMBERS

63.9% UNIVERSITY PASSING RATE 269OUTOF421THOMASIANSPASSED

25.84% NATIONAL PASSING RATE 1722OUTOF6665EXAMINEESPASSED

NFJPIA-NCR Commemorates Silver Anniversary with a night full of stars and dreams

Obtaining an overall passing rate of 63.90%, the University of Santo Tomas – Alfredo M. Velayo (UST-AMV) College of Accountancy has once again produced a new batch of topnotch accountants, 269 in total, with two standardbearing topnotchers in the Licensure Examination for Certified Public Accountants (LECPA) held October 14-16, 2022.

With the theme, “Timeless: Glistening the Legacy of the

Greatest”, JPIANs represented their local chapters wearing their formal attires with a touch of silver and purple colors

Welcoming remarks were delivered by Mr Jury A Vibar, CPA, while Mr Conrad Allan M Alviz, CPA, CISA, CIA, CSRC, CMPC stated his opening remarks with the hopes that the JPIAN community will continue to strengthen and glisten the legacy of NFJPIA

ANNAMAEM TORRES

Founding President of NFJPIA-NCR, Mr Charlwin Aljon P Lee, CPA, CMA emphasized the value of friendships, teamwork, and planning in his keynote address

"Congratulations to NFJPIANCR for reaching year 25 I am proud to Qbe able to reach this year, but I am even prouder to be part of this organization Once a JPIAn, always a JPIAn,” Lee said

Special awards were given to JPIAN participants for the Best Dressed, male and female, among two categories (1)Local Chapter and NFJPIA-NCR Officers and (2)Alumni Category

The Overall King and Queen of the Night were Mr Kyle Deinielle Valencia from TIP QC and Ms Mary Elaine Igot from PUP Manila

Ms Michelle Dollie Sison,

Project Head and Ms Andrea Pauline Pelaez, Regional Council President of NFJPIA-NCR thanked all the attendees, working committee, sponsors, and everyone who participated in the event

“No words can express the gratitude I feel towards everyone today We will continue the legacy of excellence of NFJPIA-NCR Padayon, JPIAns!” Pelaez said

UST-JPIA Partakes in 8th Literary and Arts Festival Triumph with a Second-Place Finish

Thomasian students from the UST - Alfredo M. Velayo College of Accountancy notched an overall ranking of second place at the 8th Literary and Arts Festival (LAF) titled “Novella: Speaking Written Truth, Scribing Uttered Veracity” held on November 6 and 12, 2022.

The awarding ceremony took off via Zoom Cloud Meetings last November 12, with invitees from different Junior Philippine Institute of Accountants (JPIA) chapters in the National Capital Region

Securing the lead in the Journalism category were first placers Yzabelle Francisco for Feature Writing and Albert Gomez for Photojournalism Landing second spot were Mark Baylon for Editorial Writing, Isabella Lacuna for Editorial Cartooning, and Galen Arzadon for Digital Newspaper Layouting On third were Hannah Andaya for News Writing and Michael Magdaog Jr for Sports Writing

Juan Delos Reyes finished third in the Elocution category with his impromptu speech In the Arts category, Juan Delos Reyes, Samantha Creencia, Trixie Cuevas, Angela Bautista, Hassanol Datudacula, Nicole Muere, Hannah Andaya, Angela Molina, Albert Gomez, and Eimery Tabuan bagged second place for the Short Film Competition with three special awards: Best Original Screenplay, Best Actress, and People’s Choice Award Leahnor Paclibar also got a second-place finish in the Photography subcategory

This year’s LAF was hosted by National Federation of Junior Philippine Institute of Accountants - National Capital Region, JPIA local chapters from the Far Eastern University Manila, National University Manila, and National College of Business and Arts Fairview

The event concluded with the NFJPIA Hymn, Paragons, being sung The participants formed a large circle and held hands as they sang together

This year’s NCR Silver Anniversary ft 1st Year-End Homecoming was c0hosted by FEU-Diliman, De La Salle Araneta University, and co-presented by USTJPIA as one of the event’s volunteer publicity partners

I am proud to be able to reach this year, but I am even prouder to be part of this organization.

ANNAMAEM TORRES

ASSET 2022 Concluded Thomasian Delegate Among Stellar Performers

JEDMARCELOA ROSALES

This year’s Accountancy Students’ Seminar and ExtraCurricular Training (ASSET) of the University of the Philippines - Junior Philippine Institute of Accountants officially concluded last December 11, 2022, with Thomasian delegate Jen Margaret B. Hilario standing on the shoulders of giants.

After surmounting hurdles in the screening process, Ms Hilario weaved through the challenges of ASSET 2022 with her team 1SAPRANK, besting other foes in several formal and informal event competitions

The team 1SAPRANK composed of Jen Margaret Hilario, Angel De Jesus, Ma Jessa Nuevas, Christian Paragas and Jean Sabado, was awarded “Best ASSET Team” and hailed as the champion of the KPMG R G Manabat & Co Case Competition

The team have also been lauded for creating the best cheer and group logo out of all the teams

Hilario and her team placed 4th in ASSET’s accounting quiz bee, a not-so-easy feat considering the highly competitive nature of UP JPIA’s nationwide seminar and training She was also among the top 50 students handpicked from a hundred sifted applications

For its 20th year, ASSET 2022 kicks off with the theme of going beyond limits A total of 411 penultimate and graduating students gave a shot at the ASSET 2022

“I can say that I went beyond my limits as I was challenged to apply my knowledge and skills in the activities, especially during my first time joining a case competition and interview simulation,” Hilario said

The successful delegates then participated in corporate discussions, team-building activities, and interview simulations

ASSET is UP JPIA’s premier training seminar for accountancy students across the Philippine archipelago The national-

scale assembly aims to develop business and accounting practices and mold the leaders of tomorrow A corporate roadshow, business case workshop and competition, and quiz bee were the main highlights of this year’s ASSET

Promoting Healthy Competition and Transcending Barriers Through Esports

JPIA League Season 3

Apolaki Alliance, the official Esports committee of the University of Santo TomasJunior Philippine Institute of Accountants (UST-JPIA), launched the third season of JPIA League with esport games Tetris, Mobile Legends, Call of Duty: Mobile, and Valorant.

Juan Miguel Lopez came out victorious among 10 participants who competed for a Tetris battle

Five teams participated in Mobile Legends with Aaron

Ponce from the UST Teletigers Esports Club shoutcasting the final round Team Nice G bagged the championship with players Rochelle Marciano, Jerome Escalante, Jose Lito II Mataac, Francis Daniel Mangune, Vincent Jovellanos, and Sherwin

Paul Guillen

Two teams competed against each other in Call of Duty: Mobile shoutcast by Eillish Querol, also from UST Teletigers Esports Club The winner was team PLUSMINUS with players

RACHELLEDAPHNEASTUDILLO

Angela Rein Navarro, Wilhelm Rylie Ong, Josh Matthew Makinano, Danielle Mariz Latorre, Jade Nicole Chua, and George Darryl Macapagal

Four teams vied for the title of champion for Valorant with final game casters Nhel John Paul Gonzales and Reign Matthew Decolongoni Team FS ESPORTS emerged triumphant with players Sean Gabriel Del Fierro, Sherwin Jade Salilig, Augustus Xavier Funelas, Alfonso Baluyut, Charles-

Henri Dizon, and Gian Carlo Cantong

Certificates of recognition were awarded to the winners at the end of the program The shout casters were also given certificates of appreciation

The esports tournament aims to build a stronger Esports community in the college The registration for players ran from November 16 -22 while the Season Finals took place from November 23-26 2022 via Discord and Facebook Live

CANCEL CULTURE

A Tool for Oppression or Empowerment?

Editor-in-Chief

Hannah Joyce Andaya

Managing Editor

Angela Joy Molina

Associate Editors

Mark Aaron Baylon

Ma Madeleine Nicole Muere

Editorial Associate to the Senior Editors

Bianca Allyssa Ballecer

News Editor Jed Marcelo Rosales

Features Editor

Yzabelle Kristiane Francisco

Literary Editor

Margaux Isabel Moreno

Head Producer Juan Miguel Delos Reyes

Associate Producer Trixie Cuevas

Media Production Manager

Samantha Fatima Creencia

Chief Photographer Albert Earl Gomez

Layout Editor

Patricia Ellaine Yambao

Cancel culture is fundamentally the act of excluding or withdrawing support from people or groups based on what are seen to be their wrongdoings or unacceptable actions. It has become a polarizing topic in recent years, with many people debating whether it is a tool for oppression or empowerment. However, despite the ongoing debate, it is clear that cancel culture can have severe implications on both an individual and societal level.

It's important to acknowledge that cancel culture is a response to decades of systematic oppression and injustice It can be seen as a way for marginalized groups to hold those with power and privilege accountable for their actions and promote positive change, a way for people to use their collective voice and platform to demand change and accountability Similarly, it has been used to challenge issues of harassment, assault, racism, homophobia, and other forms of discrimination In this sense, cancel culture can be a tool

for empowerment

However, cancel culture can also become a tool for oppression when it is used to silence dissenting opinions or to punish individuals without a thorough examination of the facts This can be especially dangerous in social media, where rumors and misinformation spread quickly, leading to the cancellation of innocent people There have also been instances where cancel culture has been used to silence and punish those who hold different viewpoints or beliefs, stifling the free exchange of ideas and diversity of thought This can lead to a culture of fear, where people are afraid to speak out or express their own thoughts and beliefs for fear of being canceled

To truly address the problems associated with cancel culture, it is important to strike a balance between holding people accountable for their actions and protecting their right to free speech and due process This may involve the use of more formalized processes for MMM

addressing misconduct, such as workplace investigations or legal proceedings, rather than relying solely on social media outrage It is also crucial to consider the potential unintended consequences of cancel culture, such as the potential for punishment to disproportionately affect marginalized groups or the potential for cancel culture to be used as a weapon to silence dissent

Ultimately, cancel culture is a complex and multifaceted phenomenon that requires careful consideration and nuanced approaches It is important to approach this issue with thoughtfulness and a commitment to justice and fairness While cancel culture can be a powerful tool for promoting social justice, it's important to be mindful of the potential consequences and to approach it with caution The next time you try to cancel someone, remember that we must strive to create a culture that allows for open and respectful dialogue rather than one that silences or punishes those who disagree

Associate Layout Editor

Marcus Joaquin Castillo

News Staff

Rachelle Daphne Astudillo

Michael Angelo Magdaog Jr

Anna Mae Torres

Features Staff

Mary Flor Avila

Michael Angelo Magdaog Jr

Czarlise De Castro

Bernadette Clarisse Morilla

Paula Bianca Cultura

Levie Julianne Martin

Literary Staff

Mary Gayle Timbol

Patricia Jen Del Rosario

Levie Julianne Martin

Katrina Karla De Vera

Regina Marel Quillo

Mary Margarette Gutierrez

Christine Juliane Pascual

Allayne Margareth Sevilla

Alec Jan Carlos Yoro

Triscen Grey Baluyot

Eimery Jinelle Tabuan

Layout Staff

Mary Gayle Timbol

Angela Antonette Bautista

Isabella Lacuna

Anne Jhudiel Bernabe

Aleck Jazty Carlos

Production Staff

Angela Antonette Bautista

Regina Marel Quillo

Mary Margarette Gutierrez

Bernadette Clarisse Morilla

Hassanol Datudacula

Jose Joey Bitancur

Eimery Jinelle Tabuan

Photography Staff

Jyruenth Llausas

Angela Shaina Oliva

Arly Marie Baytion

Leahnor Joy Paclibar

Loraine Erika Panganiban

Josh Nikkolai Bravo

ANGELAJOYMOLINA

Commuting Blues

HANNAH JOYCE ANDAYA

With classes returning to inperson setup, it also means that commuters, especially students, have to brace themselves for "carmageddon". Public commutes in the country have been dehumanizing and truth be told, the transport system is broken with a lot of inefficient officials still in denial about addressing the issue. Going back to the usual pre-pandemic transportation state, what has changed? In pursuit of productivity, then and now, commuters still deserve better.

Millions of students returned to school for the first time in August 2021, more than two years after the pandemic struck the country This forced the educational institutions to close down and students to adapt to the online learning experience

Consequently, in Memorandum Order No 16, the Commission on Higher Education (CHEd) has ordered higher education institutions to devote at least 50 percent of their total learning hours to onsite learning experiences Traffic has worsened since face-to-face classes resumed, with more traffic jams left and right Commuters have spent more time on the road than attending their actual appointments

Manila is ranked eighth among cities in the world with the worst traffic according to a study conducted by GoShorty, an insurance technology website based in the United Kingdom It also states that Filipino commuters lose an average of 98 hours in a year due to traffic alone With commuters having no choice but to be stuck at home during the pandemic,

given a decent chance and opportunity, the government failed to address the issue of mass transportation

But enough of the past, how about now? It is especially worst in the metropolitan area The number one challenge these days is spiraling fuel prices, despite the fact that most restrictions have been eased as coronavirus infections have decreased There are also the government’s plans to privatize the MRT Line 3 and the poor implementation of the PUV modernization which displaces small operators and drivers Experts predict that more students and workers will use ride-hailing services such as Grab and Angkas to avoid traffic Still, it is not sustainable Long queues ahead will there always be a price to pay to achieve convenience?

The government has attempted to alleviate commuters' plight by providing free rides Some officials also suggest commuters to leave their homes early for convenience Such solutions, however, only show how out of touch those in power are While there are privileged officials who take public transport when they are overseas, it is ironic that they can’t promote the same efficiency in their motherland The mass transportation system is broken and there could have been more significant laws to address this issue only if they set their priorities straight The call for more pro-people, efficient public transport should be prioritized Whatever that is, commuters deserve better

Don’t Mind the Gap

Our capability to concentrate on academic work has become even more challenging due to the stressful toll of the COVID-19 pandemic as it still affects our physical, mental and financial health until now. Though dropping out of school is not really a wise course of action, there is another choice: taking a gap year. Taking a gap year means taking a year away from the traditional education set up to allow students to reflect and engage in a different kind of learning after years of constant schooling. This could be to allot time for traveling, getting a paid job or an internship, taking a foreign language class, or volunteering for service work. It is not an easy choice nor do many people choose such a path. This is because one metric of success in our culture is to graduate "on time" and if we are not following the traditional academic route, we are considered disappointments already. Given such drastic circumstances, we must learn to finally deconstruct such a toxic belief system.

Education is a commitment and an investment given high regard as it is considered our ticket to leading a better life Most Filipinos grew up firmly believing that it is a one-way ticket That we are supposed to constantly move towards one direction, aiming for one concrete path of learning In our country, whether some would like to admit it or not, education is a privilege and time is a luxury no one can afford Consequently, it is not news to state that when we suggest the idea of taking a gap year, we are often met with condescending stares and even very verbal notions of disapproval from our family, friends, and peers

Admittedly, with the underlying guilt and potential regret, postponing one's plans and preparation for future goals may be rather difficult and nervewracking But in light of the events that happened in the previous years such as the pandemic, the latest election, and the rather unsettling increase in the crime rate and social injustice cases, education becomes even more unaffordable and is somewhat sacrificed as the

least of our concerns when survival instincts kick in Moreover, when stress levels and expectations become too overwhelming, students find themselves burnt out and lost even though they had a clear direction before This is because along the way, students are faced with realizations and dilemmas For instance, some may desire to allocate more time for experiences or are suddenly hit with a financial crisis In life, you will learn that this is a normal occurrence; the fact that things do not go as planned because they are beyond your control or ability to handle

It is a difficult and a major life decision to make But if given the means to do so, taking a gap year can help you welcome new opportunities It is also a great way to refresh and reset your life a little bit;

Remember that learning is not limited to the four walls of a socially constructed classroom that seems to be tailored to certain types of people Sure, textbooks and school help you gain knowledge but it is the experience that helps you gain wisdom Sometimes taking an unconventional route is what you need to explore and discover your true passion, purpose or ideal lifestyle What you think may be a crash could actually be a landing Though the reality is excruciatingly unpredictable , have faith that everything will naturally fall into place

Ultimately, we all have our own paths to follow Some of us would prefer to take the conventional academic route, while others would benefit most from taking a gap year At the end of the day, the choice is still up to you as it is your life It comes down to your priorities and making the most of what you have If one small step away from your comfort zone can actually be a giant leap for finding your genuine improved self, then move forward with your head held high and simply don’t mind the gap

A pause rather than a full stop.

MARGAUX ISABEL F MORENO

You Don't Have to Be Meek to Inherit the Earth

JED ROSALES

Everyone, especially the financially well-off, wants to show empathy for the poor, maybe because it feels good, or maybe to answer a higher calling, or maybe out of fear that Jean-Jacques Rousseau might be right in saying the poor will eat the rich when there’s nothing left to eat anymore. What many people don’t understand is that being poor isn’t just about money, and it’s one of the main reasons why they get duped.

Your “poor card” is automatically revoked when you know a lot of things only the rich know, and do a lot of things only they do When you can name good brands, good places, good games, and good food, people think you’re bathing in cash They won’t think about the money you’ve earned and saved They won’t even think you’re lying to them so long as you walk the talk, or at least play pretend

Clearly, there’s a reliance on a rule of thumb, which Nobel laureate Daniel Kahneman refers to as a simplifying heuristic

The mind often disregards facts in its path towards least resistance And of course, it’s easy to surmise opulence from someone sporting Prada, Dior, or Balenciaga and overlook the existence of affordable Class-A imitations in Greenhills Yet even if you spend time (and money) collecting phony luxury tags and attending sessions at John Robert Powers, you won’t belong with the alta sociedad without being “alta” yourself

Which brings me to one of my favorite shows: Inventing Anna

It takes big brains (and balls) to pull off the confidence game, but Anna Delvey’s, or rather Anna Sorokin’s, was exceptionally crazy, enough to get its very own Shondaland docuseries on Netflix, much to the dismay of some financial bigwigs in the Big Apple

It’s difficult to imagine that someone with a peasant face and obnoxious accent could fool New York’s elite and fake millions of dollars, though not much mental calculus is needed to understand how fraudsters

like Anna perform their magic tricks The Soho Grifter’s grand larceny is grounded in the exploitation of cognitive biases in transforming perceptions into truths which wouldn’t work if she didn’t entertain her own delusions In other words, she had to believe she was not poor

But here’s the thing: she wasn’t poor

She was born in Russia and moved to Germany, where she lived a fairly normal life with good and hard-working parents Her father had a stable business to support her education She even landed a competitive internship at Purple, a renowned French fashion magazine

So what went wrong?

Should we assume she was once poor because she came from a former communist superpower (admit it, we were all thinking it)?

Perhaps she was tired of dull and monotonous deskwork Perhaps she resented the ordinary Perhaps she envied the vieux riche

Perhaps she’s (clinically) wrong in the head Perhaps we’ll never know I’m certain, however, that one dreary day, she came to the same realization as I did about society To quote New York Magazine writer Jessica Pressler:

“Anna looked at the soul of New York and recognized that if you distract people with shiny objects, with large wads of cash, with the indicia of wealth, if you show them the money, they will be virtually unable to see anything else And the thing was: It was so easy ”

She’s right When you’re smart, ballsy, and morally bankrupt, it’s easy to get ahead of everyone else Everyone has lied and deceived, thieved and destroyed, donned facades and raced to the top of the food chain, attesting to human nature Anyone who tells you otherwise is a hypocrite who relishes the idea that, in the end, the meek shall inherit the Earth But really, you don’t have to be meek to fall heir to the world; you just have to look rich and be a little insane

The Unsolicited Question “Ay, nag-shift ka?”

YZABELLE KRISTIANE I. FRANCISCO

When two years of your education have passed and it’s time to decide whether to stay and battle your way into auditing or tread new waters, there will always be an incessant afterthought from that one tita if you even consider the latter. And let’s all face the fact–it’s completely unsolicited.

The Bachelor of Science in Accountancy (BSA) degree is one of utmost respect and garners a good number of students every year due to its versatility in the corporate world, but when you’re already in, it’s no secret that the easiest assessment you’d have ever faced in that point of your life is the college entrance exams The training is rigorous and definitely not for the faint heart–really, it’s brutal in here From the moment you step foot in your first class in the first semester of first year, you’re already being prepared for the literal board exams The pressure is high and there’s a lot of pride at stake, so if you leave and set sail for a different path, expect to hear a pitying voice over your shoulder, asking, “Ay, nag-shift ka? Bakit?”

Asking about shifting or transferring degree programs can get personal real fast Sometimes it’s

because of financial or other technical reasons, sometimes you realize what you really want, and then there are the times where you just couldn’t stomach something and you grab the next chance of leaving that you get There is a myriad of possibilities as to why you’re choosing a different door, but with a quota program like BSA that sometimes operates on either a qualifying exam or a ranking basis and where if you don’t make the cut you’re immediately out, a common reason associated with you if you shift is exactly that: you didn’t make the cut; you weren’t smart enough, didn’t work hard enough–you weren’t good enough

And that feels awful, right? Because there’s always going to be pity with that, because oh no you could’ve been a CPA, because oh that’s okay you can take the bridging program, because change means giving up, and giving up means you’re weak, and that’s a definitive hit to your pride

The University of Santo Tomas - Alfredo M. Velayo College of Accountancy (UST-AMV) offers three accounting degree programs: BSA, Bachelor of Science in Management Accounting (BSMA), and Bachelor of Science in

Accounting Information Systems (BSAIS) After a student’s second year in the college and depending on the guidelines, they are given the choice to stay in the BSA program or be reclassified to either BSMA or BSAIS All three programs are reputable in the Philippines and internationally, with the CPA being a sought-after license and the CMA and CISA certifications recognized globally Regardless of which path you take, there are numerous opportunities waiting, so why is graduating with a BSA degree seen with awe while graduating with a BSMA or BSAIS degree is followed by a “magb-bridging ka ba?” as if your efforts aren’t enough, as if you didn’t choose to leave, as if leaving didn’t ache

The next time you’re in a Christmas reunion and your tita (who made flaunting her license her entire personality despite everyone being sick of it) questions your degree, remind her that being in UST-AMV is an accomplishment enough Accounting students, regardless of their pecialization, are equally faced with rigorous, intense, and over-the-top training that is not for the faint heart That the college produces topnotchers in

the CPA licensure exams and the worldwide CMA exams Remind her that, despite the change, you’re still equipped with the same values and principles as your friends who stayed Remind yourself that no matter the reason why you transferred, you’re still on the path to greatness;

You didn’t run away from the war, you just switched weapons.

Whether you did it by choice or by necessity doesn’t matter, it’s how you’re still standing that does So, maybe take that hit to your pride Maybe laugh and smile and shake your head at the pitying stares they throw, but the next time you spend an allnighter working on a case study or an analysis report, remember that you, too, are working hard Remember that you, too, are enough

Because you are

Defining the Line Between Gossip and History

Technological advancements in communication are at its most high at this time of age; at a single touch of your screens or a simple click of a button, you can reach almost anybody anywhere on the globe. Yet ironic as it may seem, technological advances such as social media have become purveyors of deceptive and misleading information. As long as people in bad faith continue to exploit these communication channels for their gain and promote false information, the distinction between history and rumors will continue to fade day by day.

Tsismis (gossip) is pervasive in every community in the Philippines The term "marites" has been ubiquitous in representing residents in the neighborhood who gossip as a habit Undoubtedly,

gossip is a part of Filipino culture dating from colonial times, hence the word "tsismis" comes from the Spanish word "chismes" which means gossip Despite an unlikeable trait, several gossips of the past have become our guide through history However, we must put in mind that gossip will always be gossip unless we provide factual evidence that backs up the truthfulness of such information Thus, in the age of technology, people must never erase or blur the line between gossip and history

The dangers of equating gossip with history are prevalent in today’s society Many of those who equate to such are easily swayed by the information they receive from almost anybody online It is a danger not only one person must try to solve but through the collective effort of every community member for it is only

through the knowledge of each individual that we can combat gossip from taking over the factual aspect of history

Misleading information such as gossip can bend people’s opinions but must not bend the history of one’s nation The 2022 Philippine Presidential Elections was a clear example of how unverified social media posts have swayed the masses’ opinion towards some personalities and benefited the popularity of others A September 2022 Pulse Asia Survey reports that 86% of Filipinos find fake news as an issue This is alarming as a nation where many are already connected to the world wide web and using the internet as a means of communication and getting the news

The nation must also emphasize the value of media literacy in

understanding the distinction between facts and rumors A person who is media literate not only develops a critical eye for what they see online but also becomes a responsible netizen who produces ethical and factual content Individuals must be able to distinguish between fact and fiction because with the normalization of fictional information comes historical revision and; worst, the repetition of the mistakes and dark events of the past

The goal of studying history is to prevent the country from making the same mistakes it did in the past It is crucial in determining how the nation should progress in the future Gossip and other deceptive words must be clearly defined and distinguished from historical truths The citizens of this nation must safeguard their future, starting by defining the distinction between gossip and history

KPMG in the Philippines has been recognized as ONE OF THE PH’S BEST EMPLOYERS

As featured in Business Inquirer (October 2022)

In a world still recovering from the dire effects of a global pandemic, companies that continue to care for their employees and invest in their success have never been more important. Then and now, creating an inclusive workplace atmosphere where individuals are respected, valued, and empowered makes all the difference between a good company and a great one.

For KPMG in the Philippines, its promise of being a peopleoriented company is something they practice on a daily basis They know that focusing on people makes for more engaged employees, with a culture that thrives on new ideas and fresh thinking

As KPMG in the Philippines (R G Manabat & Co ) celebrates its 15th anniversary, the company is proud to be named as one of the Philippines’ Best Employers KPMG in the Philippines ranks among the Top 5 companies in the “Professional Services” category, with a total of 23 winners Overall, KPMG in the Philippines is within the range of the Top 60 rank amongst a list of Top 300 companies

A firm that provides expert advice and solutions in audit and assurance, tax, advisory, and technology consulting, KPMG in the Philippines has always espoused a workplace that supports the overall training and development of people, providing an atmosphere that is equal parts fun and professional when it comes to fulfilling clients’ needs

For the company, mental health matters just as much as physical health In 2019, it started its Employee Assistance or #KPMGishereforyou Program to build a positive culture of support in the firm where anyone can talk about their mental health struggles without fear of judgment and discrimination This greatly helped its people cope with the anxiety and isolation that most felt during the height of the COVID-19 pandemic boosting their mental health and well-being by providing the best possible support

KPMG in the Philippines has adopted a Work for Excellence set-up wherein people can work from home, the office, or a client’s office, whichever is most conducive to creating

excellent work This work structure has enabled the organization to encourage flexibility and collaboration, allowing people to work from wherever they will produce the best results in terms of quality, efficiency and productivity

“In today’s new reality, people want a better balance between their personal and professional lives,” said Chairman and CEO Sharon Dayoan “We understand this and KPMG in the Philippines is committed to further investing in people through our milestone programs and initiatives aimed at supporting our people as they transition roles and responsibilities, enabling and empowering them to be the next generation of leaders, which will ultimately benefit our clients and the country as a whole ” At KPMG, it is essential for their people to become future-ready and have the relevant skill sets fit for the times

Over the years, KPMG in the Philippines has also launched various programs that benefit society, the economy, the community, and the environment Their Make-A-Difference (MAD) Project this year is a volunteerism campaign that commits 15,000 volunteer hours to different initiatives such as empowering the Filipino LGBTQIA+ community, encoding ballot receipts during the national elections, engaging in EcoBrick Making competitions, helping make solar lamps as well as cleaning up our coastal areas In 2022 alone, KPMG in the Philippines’ 1,500 personnel and partners participated in the MAD Project, alongside out-of-school youth education and many other programs

Dayoan said: “All these initiatives demonstrate the company’s commitment to engaging and upskilling its employees in a variety of activities both inside and outside the workplace ”

LEVIEMARTIN

Countless stars have graced the Thomasian sky with their brilliance–luminous in their craft and oh-so radiant despite the challenges brought on by life, and Francis Matthew Obligacion burns the brightest among them with his hard-earned triumphs and determination. From the stormy trenches of AMV, the homey barracks of UST-JPIA, the raging battlefront of the Licensure Examination for Certified Public Accountants (LECPA), and to the corporate world, Obligacion continues to shine as he snatches the top rank in the October 2022 LECPA with an impressive percentage rating of 91%.

Underneath all of that academic glory and success, the question begs:

Who is Francis Matthew Obligacion?

A FIGHTER.

Thomasians and nonThomasians alike have associated AMVians with the word competitive; ones who valiantly face accounting courses despite them being very challenging to learn, let alone master Even for Obligacion, the exhaustion was palpable from the rigorous workload, but he managed to endure with a system he had created In a previous nterview with The Ledger, he shared his personal studying habits that helped him where he said the main tip was to manage your time wisely Moreover, he emphasized dividing major tasks into manageable chunks, and to always bask in your small victories

because they also count Obligacion has always been a trooper swimming through oceans of tears, trekking through mountains of doubts, forging through jungles of uncertainty with a strong will to make it out alive, to enjoy life with the people he loves the most

A POET.

Give him a pen and he’ll be able to conjure a palace with his eloquence He basks in enlightenment and literary creativity Poetry, in particular, are the products of his bursts of passion He is an avid fan of Taylor Swift, another individual who is a poetic genius

His inspired works posted in the previous volumes of The Ledger captivated the readers with its clear visual impressions and delivery His passion for writing was one of the reasons why he was able to enjoy his college life In the previous interview, he also mentioned that he was able to make new friends during competitions hosted by external communities, adding more to the people who had made his life bearable UST-JPIA was his home and the reason for the majority of his unforgettable experiences in college

AN INSPIRATION.

A day before the board examination, Obligacion brought on to Twitter a mantra that echoed in the minds of those who read it mantra so simple and almost unserious yet impactful in retrospect:

“BOARD EXAM LANG YAN, BADING AKO,”

he said as if to bravely stand before a rugged creature before slaughtering it, and slaughter he did He is a proud member of the LGBTQIA+ community and adamantly speaks out for equality Obligacion believes that one should not be confined to the norms of society, and nstead should embrace who they are–to brave hrough their lives in any way they see fit

He mentioned that fatigue and listlessness are inevitable during a person's pursuit of their dreams; it’s just part of who we are and that we should not be ashamed to take a breather from time to time

Whenever you’re feeling lost and unmotivated, remind yourself of your dreams and your vision for yourself. Why do you work so hard right now? Giving up is an option, but you don’t choose that. You keep going, and that in itself is already very admirable. At the end of the day, the only person you have to care for and love is really just yourself, so you mustn’t be your own enemy

he stated Obligacion expressed that a person who chooses to hold on, to continue no matter how dark the nights grow and deep the battles become, must be proud of themself because that alone is a difficult thing to do

AN IDEAL AMVian.

No one said the journey would be easy, and that everyone would make it out unscathed With his continual rise to the top, Obligacion stands firm as the paragon of an AMVian He shows

Right now, I want to keep working and persevering to create a better future for me. Who knows what the future holds? Still, something I want to hold onto is my passion; I’ll go where my heart tells me to go

hestated

There is no doubt that a person with a mindset like his would excel in the field he hopes to partake in Empowering, unstoppable, andshiningbrightlikeastar: this is Francis Matthew Obligacion; the world is his oyster, and it better watch out

determination are merely starter items, you must devote all of yourself and always go beyond what lies in front of you that success comes from within us–hard work and

JPIA Talks presents AMV Scoop: The Unfiltered Journal

Let’s be honest with each other and acknowledge the reality that, without a shadow of a doubt, the world we live in today takes no amount of time for granted. This fast-paced society stimulates motivation that serves as a driving force to attain our aspirations in the least amount of time, wasting little to no resources. Despite being at an advantage for the efficiency that this mindset brings to humanity, it is utterly evident that this process also unleashes darkness and our inner demons— the number one reason why anxiety and burnout prosper.

We often find ourselves halting our feet from the journey we have begun and being stuck at crossroads of choices that give us unlimited possibilities And in this idle time of being stuck, the negativities mentioned earlier are being induced further which makes us lose sight of the essence of being on that journey in the first place In a nutshell, focusing on the “how?” cuts us back from our purpose to our drive: the

why? why?

The statements above generally describe the lives of UST AMV-College of Accountancy students or, at the least, aspiring AMVians because our minds are constantly instilled with fear and doubt brought on by others or personal experiences Instead of sulking around, complaining about the hardships of the AMV life, and allowing the darkness to consume our minds, another option would be to seek out ways to tame these demons in order to clear our heads and get back on track

That being said, the second installment of JPIA Talks, "AMV Scoop: The Unfiltered Journal", is exactly what

these people are looking for This JPIAn event held last December 1, 2022, covered everything from debunking accounting myths to giving hot takes on discouraging social media posts to having tips and methods for all UST-AMV degree programs

Accounting Errors: Debunking Misconceptions

Numerous misconceptions relatingtoBSAccountancy, accounting as a profession, and the AMVian life were discussed by Maria Allyssa Creencia, Mary Gerachelle Salvatera, and Benedict BrianEmeterio Theyshared common ground as all students did regarding the difficulties, especially in terms of studying accounting subjects and having a social life despite thetime-consumingcourse With this, the succeeding paragraphs relate to the gist of what the speakers havesaid

One of the things that the speakers discussed is the infamous misconception of being a math wizard as a prerequisite for accountancy courses Creenciamentioned,

revolves around the idea thatthelengthofhoursand number of handouts students have when it comes to studying in preparation for exams will not guarantee mastery and high scores The line “qualityoverquantity”was constantly iterated by the speakers due to the fact that even if one is answering multiple problems,itdoesnotmean that one really understood thetopic

Lastly, the concept of having no social life or no time for joining student organizationswhenpursuing a program in AMV is just a myth As stated by Creencia,

Survival: Prayer strengthen our faith in God above and ourselves, People w bring out the best in on person so they can empower each other, Purpose because the how is not as important as the why, and pain that would make us strive to do better the next time

AccounThink: Tips and Methods for BSA, BSMA, and BSAIS

theday,oneneedstoknow thyself and how they will usetheircapabilitiestogain an advantage Another misconception commonly discussed in their talk

Basically, having people to rely on is a necessity to cope with the challenges broughtbythecollege

Accounting Errors: Debunking Misconceptions

As social media is readily available to the public, almost everyone has access to disseminated information found online Information, in this context, does not necessarily mean that it would be of help in motivating people to work hard in pursuit of success Sometimes, posts tend to discourage and weaken the hearts of aspiring accountants by filling their minds with doubts about theircapabilitiesandfearof not having the future that wasdreamtof

Sofia Louise Ronquillo, a CPA and alumna of the university, talked her way through persuading people into changing their mindset to avoid being stuck in this situation Thegistofhertalk is summarized when she madementionofthe4Psof

It is important to note that despite BS Accountancy being the most sought-after course in the college, it does not deem it as superior to BS Management Accounting and BS Accounting Information Systems Mr Ian Punsalan, the speaker of this segment, mentioned that all three courses offered at UST-AMV are of equal importance and relevance in the general field of accounting

When an AMVian is on the verge of being unsure about the program they have chosen, knowing when to shift or not should be thoroughly considered Punsalan believes that it is critical to determine what's holding you back, consider future circumstances, consider how invested you are in the program, consider long-term goals, explore options, trust the process and timing, and ensure your future self is satisfied with your choice In the end, the chosen path will always be for the person who pursued it

“What’s “What’s iimportant mportant is one’s is one’s understanding, understanding, what comes with what comes with those those numbers numbers and and how how these these numbers numbers work”. work”.

“kapwa AMVian “kapwa AMVian lang din ang lang din ang makakaintindi makakaintindi sa kapwa sa kapwa AMVian”. AMVian”.

W H T

ExperiencingtheHolidayMagicOnceAgain

After almost three years, Thomasians have experienced the holiday magic of UST Paskuhan once again as it returns as a face to face event this school year. Traditionally, the University of Santo Tomas brings the spirit of Christmas alive with its annual celebration of Paskuhan. Literally meaning “Christmas” in Filipino, the event is a showcase of the holiday spirit of the UST community. Students, faculty, and alumni gather to partake in the festivities that make up the event. From concerts and fireworks to booths and foods, there is something for everyone to enjoy.

magic at UST Paskuhan is through the special activities and events that are held during the event

UST Paskuhan was a veritable smorgasbord of attractions, experiences, and activities The UST Quadrangles were transformed into an open-air festival For the event, the Quadrangles are filled with booths, foods, and Thomasians that are giddy to be reunited with their new and old friends The Paskuhan Festival showcases the different talents and performances of not only UST made performers as well as well renowned artists in the country As part of the Paskuhan Festival, performances ranging from bands and cheer dance to songs and concerts add to the enchantment of the season Adding to the spices of Paskuhan, a largescale food fair that showcases the cuisine of different varieties offered by UST

As the event draws thousands of Thomasians, some of them found it difficult to take pictures or videos of the different attractions at the Paskuhan Festival Nevertheless, Thomsians still found ways

to capture each and every moment with their special persons to make the best experience at the festival more enjoyable The sounds and serenades of different singers and musicians performing at the UST Grandstand welcomed the audience around the event grounds

The UST Paskuhan Christmas Festival marks the finale of its celebration with a seven-minute fireworks display, launched from the UST Grandstand While appreciating the breathtaking view, Thomasians sang their hearts out as “Narda”, a song by the band Kamikazee, was played while different exploding colors lit up the sky Surely, it has captured the hearts of everyone and will always be the grand finale of the culminating event that every Thomasian could ask for

The return of UST Paskuhan as a face to face event this school year definitely brought back the holiday magic and spirit of Christmas to Thomasians

The celebration, filled with concerts, fireworks, booths, and foods, offered something for everyone to enjoy As it was scheduled after the final exams of the students,

At the heart of the festivities is the celebration of the birth of Jesus Christ As the season of giving is in full swing, Thomasians can look forward to freely sharing the spirit of giving Different participating organizations and sponsors set up activities and booths for the students to have an opportunity to gain exciting freebies Thomasians can look forward to sharing the holiday magic at these booths Another way to experience the holiday

PAULACASTRO

Paskuhan servedasa breatheranda reminderof progress,seeming likea well-deserved rewardfor Thomasiansfor makingitthis far.

Years may have passed, but the spirit of Paskuhan has always been thriving in the hearts of Thomasians.

Dorm-hunting and the Two (Plus One) Things You Should Know

cash out twenty thousand a month Is it worth it? Is it even close to the school?

Nah

In this era of peak depression where the world will constantly feel like it’s ending if we don’t do as much as romanticize the smallest things and bring our fiction fairy tales to real life, college is surely one for the books. From your grandmother’s stories to 21st century chick flicks and move-in vlogs, it is incredibly easy to want to live independently from the moment you step into university.

Except, we always forget that reality is a bit different and the movie screens hide the new place jitters and homesickness. Now that face-to-face classes are finally right around the corner, here are two things you should know before moving into the city and another for when you’ve got company.

SOS, FINDING A DORM: IT’S NOT ALL ABOUT AESTHETICS.

When you’re looking at places to further look at, maybe not just take into account the aesthetics of it You’re going to be living independently now, and that means budget You’ll want something that isn’t going to dig a hole in your pocket every month, is fully furnished so you don’t have to haul in a bunch of stuff every time your lease ends, obviously the sanitation is important, and you also have to take into account curfew hours (pro tip: if you often leave in the middle of the night, go for a place that doesn’t have curfew, but if you want to limit yourself from that, go for one that has a strict curfew) On the topic of budget, you should also think about if you want roommates or not: if you value your personal space and want it all to yourself 24/7, don’t find a roommate and go full-on independent, but the con is you’ll be alone all the time, even if emergencies arise or when you get sick

So, you’re scrolling through Facebook groups, websites, and alumni recommendations, right? You’re going through dorm places like they’re dating apps, swiping left and right, taking note of which ones you might like Then, there’s this one place that’s wellknown: high-storey building, has a gym, a study hall, its own laundromat, a pool, and they use key cards

But these could be subjective What’s important is to ask yourself, where is it located? Consider the area: is food easily accessible from the place? Are there laundry facilities in, near, or around it? What about the crime rate? Surely, you don’t want to find your face on the news one day You’ll also want it near the bank and

transportation terminals–you moved into the city to be near the campus, so why would you move into a place that’s in the middle of nowhere?

MOVED IN! WHAT NOW?

Found a place that suits your taste? That’s great! Now, all you have to do is get your boxes of stuff in: books, clothes, hygiene products, first-aid supplies, gadgets, table, shelves, fridge, kitchen equipment–okay, okay, let’s calm down, and maybe make a list It’s a dorm; you’re not going to permanently live there all your life, so there’s no reason for you to bring everything, unless impracticality is your thing

First off, appliances Aside from your rent expense, you also have to remember that you have utility bills to pay: the more electronics you bring, the higher those numbers will go Some dorms don’t allow cooking, so that’s a bit of a pro and a con because yay, you don’t have to worry about gas and a stove but nay, not a bunch of food options (we’ll get into that later) Rice cookers are a hit or miss, because they could also be a no from your landlord, but if you can, that and kettle pots are your best friends because they’ll save you on cup noodle days and late night coffee Some dorms also have refrigerators with them, but that’s another plus to your bills, so think carefully if you actually need one (if you’re big on leftovers and you really really need cold beverages, then go ahead, but ,,,,,,,,,,,,,,,,

otherwise, save up on the electricity)

Cleaning supplies are a definite must Now that you’re living independently, you can’t expect your new place to be magically cleaned by someone else–you’re on your own, kid Cleaning wipes, bleach, detergent, sanitizer, brooms, and brushes are some of the things you have to tick in (also: basahan You can’t go wrong with a good rug; get all the rugs you can get in all types as you’re going to need every single one) Storage containers are essential, too, and not just for your personal and academic stuff but for toiletries and laundry Make sure to get two of them: one for inside the room and one for when you’re going for a laundry run

We’re not going to dive into the obvious stuff anymore, because surely, you’ll remember to bring clothes, skin care, utensils and plates (though, make sure to bring more than one of each, because you’ll never know when you need more), and your study essentials Some other important things to bring with you, however, are extension cords (especially if you’re sharing a space and there’s a limited number of sockets); disinfectant sprays, a firstaid kit, emergency medicine, and COVID test kits (bestie, we’re still in a pandemic; be safe); and your comfort item (stuffed toy, kid blanket, or a small trinket–bring it; homesickness in college isn’t a small foe, you’ll need all the help you can get)

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that it’s probably their first time to live on their own, too, and it’s definitely their first time living with you Respect and understand each other; meet halfway! Setting house rules and actively looking for ways to make things work are keys to a great domestic life, but most importantly, you have to communicate

communicate your dos and don’ts along with your boundaries and catastrophes with the person–people–you’re living with, you’re up for a major disaster Remember, you’ll be living with them for potentially a big part of your young adulthood; you’ll want to be comfortable with them

it’s a bubbling pot of trial and errors, mistakes, and sleep deprivation. You’re bound to make a misstep, and that’s perfectly okay. Don’t be afraid to flap your wings for the first time and try on your big boy pants–you’re on your own now, and isn’t that exciting?