An In-Depth Study of the Production Practices of Broom Reed Industry of the Philippines

2019 ◽  
Author(s):  
Kenneth Armas ◽  
Rachael Moralde
2019 ◽  
Vol 34 (1) ◽  
Author(s):  
Morad Sabdullah Umpa

In Islām, there are four fundamental factors of social development and change – personality, tradition, accident, and people. The Qur'an says: "Verily never will God change the condition of a people until they change it themselves [with their souls]. (Q-13:11). Therefore, the researcher's aim is assessing the integration of Islāmic values in the teaching of martial arts in the youth for them be good followers of Islām thru inculcation in their minds and their behavior the real sense of a true Muslim. Essentially, this study is descriptive, which aimed mainly to serve as an exposition on the Religion, Traditional Culture, and History of the Muslims in the Philippines and their implication relevance to martial arts. The various data collected through in-depth study, interview and observation showed that Islām prepares people to be a fruitful citizen in the society. It also aimed for the total development of man not only in the religious aspect. Thus, Martial arts play a vital role in Islām not just as a means of self-defense, but as a system of ethics. Man and fighting are by nature intimately related; in fact, history shows that they are inseparable. Locally, the Bangsamoro has a very rich historical foundation in martial arts that is directly derivable from the roots of Islāmic propagation. And as man became civilized, hand-to-hand fighting also became specialized and humanized and, gradually. Thus, the term martial art is recognized today as a specialized field of knowledge which should be inculcated together with education for the total development of the new generations leading to a society imbued with rich morality.


Author(s):  
Christopher C. Malaya

Abstract - Security and janitorial service agencies are treated differently in terms of tax treatments. The study was to examine and analyze the similarities and differences of the treatments. It used both descriptive and analytical methods to uncover the factors that contributed to the preferential tax treatment of security agencies. The following significant findings were gathered from court decisions, journals, books, newspaper articles, and online publications and documents: (1) The security agency is given a preferential tax measures different from other service providers as shown from Revenue Memorandum Circular (RMC) No. 39-2007; (2) Congress of the Philippines is inclined to promote and provide a fair, efficient, and simple and transparent tax system; (3) Vested political and economic groups were lobbying hard in protecting their interests that allowed exemptions and uneven tax treatment; (4) Other business agencies are based on the same principles and business models of that of security agencies; and (5) No disparity of tax measures exists among service agencies in Singapore and United States. It concluded that the tax measures among service agencies were not applied fairly and equitably without any rational justification even they belong to the same business model. It also recommended that Revenue Memorandum Circular (RMC) No. 39-2007 should also be applicable to janitorial service agencies. Keywords - agencies, equity, janitorial agency, RMC 39-2007, security agency, service providers, and tax measures.


2002 ◽  
Vol 17 (S2) ◽  
pp. S27
Author(s):  
Teodoro Javier Herbosa

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