𝐈𝐤𝐚-𝟐 𝐏𝐚𝐧𝐝𝐚𝐢𝐠𝐝𝐢𝐠𝐚𝐧𝐠 𝐊𝐮𝐦𝐩𝐞𝐫𝐞𝐧𝐬𝐢𝐲𝐚 𝐬𝐚 𝐍𝐚𝐧𝐠𝐚𝐧𝐠𝐚𝐧𝐢𝐛 𝐧𝐚 𝐖𝐢𝐤𝐚, 𝐭𝐚𝐠𝐮𝐦𝐩𝐚𝐲!

Wazzup Pilipinas!?




Matagumpay na isinagawa ang Ika-2 Pandaigdigang Kumperensiya sa Nanganganib na Wika na ginanap noong 9–11 Oktubre 2024 sa Pamantasang Normal ng Pilipinas, Maynila katuwang ang Pamantasang Normal ng Pilipinas-Sentro sa Pag-aaral ng Wika (PNU-LSC), Departamento ng Filipino ng Pamantasang De La Salle (DLSU-Filipino), at Departamento ng Linggwistiks ng Unibersidad ng Pilipinas (UP-Lingg).

Nilahukan ito ng 267 na kalahok mula sa iba’t ibang katutubong pamayanan, lider ng indigenous cultural communities (ICCs), Indigenous Peoples Mandatory Representatives (IPMR), ahensiya, institusyon, mag-aaral, at mga organisasyon.

 

Sa unang araw ay nagtanghal ng ritwal ang Bugkalot. Nagbigay ng mainit na bating pagtanggap si Denmark L. Yonson, PhD, Vice President for Student Success and Stakeholders Services ng Pamantasang Normal ng Pilipinas.Nagbahagi rin ng mensahe si Secretary-General Ivan Henares, PhD sa pamamagitan ni Gng. Kaye S. Nagpala ng Philippine National Commission for UNESCO. Nagtanghal naman ng katutubong sayaw ang PNU Kislap Sining Dance Troupe bilang pampasiglang bilang. Matapos nito ay nagbigay ng panayam ang Pamaksang Tagapanayam na si Victoria Tauli-Corpuz, Direktor ng Tebtebba kaugnay ng karapatan na dapat tinatamasa ng mga katutubo. Sinimulan naman ni Tagapangulong Arthur P. Casanova, PhD, ang panayam sa plenaryong sesyon na tumatalakay sa “Estado ng mga Nanganganib na Wika sa Pilipinas at Programa sa Pagpapasigla ng Wika ng Komisyon sa Wikang Filipino.” Sinundan ito ng paralel na sesyon tungkol sa dokumentasyon at mga pag-aaral sa wika mula sa iba’t ibang institusyon. Sa ikalawang plenaryong panayam naman ay tinalakay ni Anna Belew, PhD, Direktor ng Endangered Languages Project ang “Lumalaking Network ng Pagpapasiglang Pangwika sa Kabila ng mga Hanggahan.”

Sa ikalawang araw ay nagbigay ng mensahe si Deborrah S. Anastacio, PhD, Tagapangulo ng Departamento ng De La Salle. Ibinahagi din ni Marites T. Gonzalo, Direktor, IP Education Ministry ang “Pagtuturo ng mga Katutubong Kaalaman” at ginagawa ng kanilang organisasyon para sa kanilang komunidad na Tagakawlo. Sinundan ito ng pagbabahagi ni Frederick Barcelo, Bugkalot, sa “Pagsasalin ng Bibliya bílang Paraan ng Pangangalaga ng Wika” ng kanilang wika. Hinilawod Epic Chant Recording naman ang ibinahagi nina Felipe P. Jocano Jr., Unibersidad ng Pilipinas at Lord Jane Caballero-Dordas, PhD, Sugidanon. Nagkaroon din ng bahagian sa sesyong pararalel kaugnay ng mga papel-pananaliksik pangwika. Ibinahagi naman ni Siripen Ungsitipoonporn, PhD, Mahidol University ang pag-a-archive ng mga wika (Language Archiving) at nagawang website at mga materyal.

Sa ikatlong araw, nagbigay ng mensahe si Maria Kristina Gallego, PhD, Tagapangulo ng Departamento ng Linggwistiks. Nagbahagi naman ng mga papel sa plenaryong sesyon ang mga tagapanayam mula sa katuwang na institusyon. Sinimulan ni John Amtalao, PhD, Pamantasang De La Salle ang “Ang Sampung Libong Salita ng Tuwali-Ifugao sa Lente ni Padre Hubert Lambrecht: Repleksiyon sa Pagbubuo ng Identidad ng Aralíng Kordilyera.” Sinundan ito ni Voltaire M. Villanueva, PhD Pamantasang Normal ng Pilipinas na “Pagtatampok sa mga Kalinangang Bayan sa Aralín at Pagsasanay tungo sa Preserbasyon ng Wika at Kultura (Bongabong).” Nagkaroon din ng pagbahagi sa mga papel-pananaliksik sa paralel na sesyon. Huling nagbigay-panayam si Jesus Federico C. Hernandez, Unibersidad ng Pilipinas sa “Quo Vadis: Muling Pagsipat sa Diskurso ng Panganganib at Pagpapasigla ng mga Wika sa Pilipinas.”

Pinangasiwaan naman ni Komisyoner Melchor E. Orpilla, PhD, Komisyoner ng Wikang Pangasinan, ang Resolusyon sa mga kalahok hinggil sa pagkakaisa ng mga ahensiya at institusyon sa pangangalaga ng mga nanganganib na wika sa bansa na nilagdaan ng mga kalahok. Sa huli, ay nagbigay ng pampinid na pananalita si Komisyoner Jose Kervin Cesar B. Calabias, PhD, Komisyoner ng mga Wika ng Kahilagaang Pamayanang Kultural kaugnay ng naganap na tatlong araw na kumperensiya.

Understanding Independent and Qualified Audit Reports: Key Differences and Their Importance

Wazzup Pilipinas!?

Audit reports serve as essential tools for stakeholders to assess a company's financial health and integrity. They provide an independent evaluation of financial statements, ensuring transparency, accountability, and compliance with international standards. In this article, we’ll explore the key differences between an Independent Auditor's Report and a Qualified Audit Report, as shown in the provided examples.

1. Independent Auditor's Report: A Seal of Financial Integrity

An Independent Auditor's Report is a professional opinion issued after a thorough review of a company's financial records. It assures stakeholders that the financial statements are free from material misstatements and comply with the applicable accounting standards.

Key Components:

Management’s Responsibility: Management is accountable for preparing financial statements in line with International Financial Reporting Standards (IFRS) and ensuring accuracy.

Auditor’s Responsibility: Auditors must perform their tasks according to auditing standards, gather sufficient evidence, and issue an unbiased opinion.

Unmodified Opinion: When financial statements fairly represent the financial position, auditors issue an unmodified opinion, indicating reliability and compliance with accounting principles.

In the Fancy Technologies Limited audit report, the auditor concluded that the financial statements present a true and fair view of the company’s financial standing as of July 31, 2013.

Significance:

An unmodified audit opinion enhances investor confidence, attracts potential stakeholders, and ensures regulatory compliance.

2. Qualified Audit Report: Addressing Financial Irregularities

A Qualified Audit Report, on the other hand, indicates that the auditor found specific issues or limitations during the audit process. These concerns, while not pervasive, affect certain aspects of the financial statements.

Key Components:

Scope Limitation: Auditors may not have received sufficient evidence for certain areas.

Accounting Discrepancies: Some financial practices may not fully comply with accounting standards.

Qualified Opinion: The auditor specifies areas of concern but still concludes that, except for these issues, the financial statements are fairly presented.

In the Qualified Audit Report example, the auditor highlights certain limitations and irregularities but confirms that the financial statements still provide a reasonable overview of the organization’s financial performance.

Significance:

While a qualified opinion raises red flags, it doesn’t necessarily mean fraud or severe mismanagement. It signals areas requiring corrective action and increased transparency.

3. The Critical Differences Between the Two Reports

Aspect Independent Auditor's Report Qualified Audit Report

Opinion Type Unmodified (Clean Opinion) Qualified (Limited Scope)

Scope of Audit Complete and Unrestricted Restricted in certain areas

Compliance Fully compliant with standards Partially compliant

Stakeholder Trust High level of confidence Moderate level of confidence

4. Why Audit Reports Matter

Investor Trust: Clear and accurate audit reports build confidence among investors.

Regulatory Compliance: Both types ensure companies adhere to financial reporting standards.

Risk Mitigation: Qualified opinions highlight potential risks for early intervention.

Conclusion

Understanding the nuances between an Independent Auditor's Report and a Qualified Audit Report is vital for stakeholders, investors, and financial analysts. While an independent report signals clarity and compliance, a qualified report serves as a cautionary note urging corrective actions. Both reports, however, play a crucial role in upholding financial integrity and transparency in corporate governance.

For businesses, the message is clear: prioritize accurate financial reporting and address audit findings proactively to build and maintain trust with stakeholders.

New Year’s Resolutions: Are They Still Relevant in Today’s Fast-Paced World?

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As the clock strikes midnight on December 31st, millions around the world celebrate with cheers, fireworks, and a hopeful gaze toward the year ahead. Amidst the celebrations, one timeless tradition persists—the act of making New Year’s Resolutions. But in an era dominated by instant gratification, packed schedules, and constant digital distractions, do people still make New Year’s resolutions? And more importantly, are they still worth pursuing?

The State of New Year’s Resolutions Today

Studies suggest that while the tradition of setting resolutions remains widespread, commitment to them is often fleeting. According to a survey by Statista, about 40% of adults set New Year’s resolutions every year, yet only 9-12% successfully achieve them. Despite the dismal success rate, the annual ritual persists—showing humanity’s collective optimism and desire for self-improvement.

Why Do People Set Resolutions?

New Year’s resolutions act as a symbolic fresh start. Psychologically, they are linked to the “Fresh Start Effect”, a term coined by behavioral scientists to describe how people are more likely to tackle goals during meaningful temporal landmarks—like a new year, birthday, or even a new month.

For many, resolutions are about:

Self-Improvement: Adopting healthier habits or breaking toxic ones.

Goal Setting: Setting financial, professional, or personal milestones.

Reflection and Growth: Taking stock of the past year’s highs and lows.

But do these good intentions translate into tangible benefits?

Are New Year’s Resolutions Beneficial?

Absolutely—if approached realistically and with the right mindset. While critics argue that resolutions are often abandoned by February, the process of goal-setting itself carries several psychological and practical benefits:

1. Clarity and Focus

Setting resolutions forces individuals to reflect on their values, goals, and priorities. Whether it’s losing weight, starting a side business, or saving money, resolutions provide a clear focus for the year ahead.

2. Motivation and Drive

When goals are framed correctly—specific, measurable, and time-bound—they act as powerful motivators. The act of writing them down or sharing them publicly increases accountability.

3. Personal Growth and Self-Discipline

Even partial progress toward a resolution can instill discipline and cultivate habits that lead to long-term success.

4. Sense of Achievement

Completing even one resolution can create a snowball effect, boosting confidence and setting the stage for further success.

Why Do Resolutions Fail?

While the benefits are undeniable, failure is common. Here’s why:

Unrealistic Goals: Setting overly ambitious goals sets people up for disappointment.

Lack of a Clear Plan: Resolutions without actionable steps are mere wishes.

No Accountability: Goals kept private are easier to abandon.

All-or-Nothing Mindset: One misstep often leads people to give up entirely.

How to Make Resolutions Stick

If you’re planning to set resolutions this year, here are some science-backed strategies to increase your chances of success:

1. Be Specific

Instead of saying, “I want to get fit,” say, “I will go to the gym three times a week.”

2. Start Small

Break big goals into smaller, manageable steps to avoid feeling overwhelmed.

3. Track Progress

Use journals, apps, or calendars to monitor your progress regularly.

4. Share Your Goals

Tell friends or family about your resolutions. External accountability can be a game-changer.

5. Be Kind to Yourself

Slip-ups are normal. The key is to get back on track rather than abandon the goal entirely.

The Takeaway: Are Resolutions Worth It?

While New Year’s resolutions might seem cliché or even futile to some, the act of setting intentional goals at the start of the year is deeply rooted in the human need for purpose and growth. Whether you want to get healthier, learn a new skill, or simply be more present in your relationships, the start of the year offers a powerful psychological reset.

In the end, it’s not about the resolution itself—it’s about the commitment to becoming a better version of yourself. So, as the new year approaches, why not take a moment to reflect, set meaningful goals, and take that first step toward growth?

After all, the only bad resolution is the one never made.