orientation of societies expand to create common practices

CONWO REVIEWER same economies and similar forms of government

HETEROGENEITY- various cultural practices of element

GLOBAL AGE- reality and omnipresence of globalization
from different socities
makes us see ourselves
3 PERSPECTIVEON CULTURAL FLOWS
THOMAS LARSSON- “the process of world shrinkage of
distances getting shorter things moving closer  DIFFERENTIALISM
 HYBRIDIZATION
MARTIN KHOR- former president of THIRD WORLD
 CONVERGENCE
NETWORK (TWN)
Cultural imperialism-a given culture influences other
BROAD & INCLUSIVE- various country
culture
NARROW & EXCLUSIVE- domestic
MCDONALIZATION- western societies are dominated by
OHMAE- “globalization means the onset of the borderless principles of fast food restaurant
world”
ROLAND ROBERTSON- coined by (GLOCALIZATION)-
AL-RHODAN- globalization encompasses a multitude of global forces interact with local factors or specific
process that involves the economy political system and geographic area.
culture social structure therefore are directly affected by
MCWORLD/JIHAD- refers to the political groups that are
globalization.
engaged in an intensification of nationalism and the leads to
ROBERT COX’S- the characteristics of globalization trend to greater political heterogeneity throughout the world.
include the INTERNATIONALIZING of productor
CULTURAL DIFFERENTALISM- (SAMUEL HUNTINGTON)
RITZER- globalization is a transplanetary process or a set of – clash of civilization
process involving increasing liquidity ang the growing.
CULTURAL HYBRIDIZATION-integration local and global
SOLIDITY- barriers prevent or make difficult the movements
GLOBAL AND LOCAL RESULTING IN UNIQUE
of things
OUTCOMES IN DIFFERENT GEOGRAPHIC.
LIQUIDITY- ease movement of people things information
CULTURAL CONVERGENCE- stress homogeneity
and places in the contemporary world.
JOHN TOMLINSON- DETERRITONALIZATION- tie culture
ZYGMUNT BAUMAN-
to a specific geographic point of origin
FLOWS- the movements of people things place and
MANAGED GLOBALIZATION(VACOBY&MEUNIER)- all
information brought by the growing “porosity” of global
attempts to make globalization more portable to citizen.
limitations (RITZER 2015)
HURREL-“regionalization”- societal integration and the
SOLID- can be natural or man-made
often undirected of process of social and “economic
Natural solid interaction”

 Landforms REGIONALISM-security
 Body of waters
ASEAN & SHANGHAI COOPERATION ORGANISATION
Manmade (SCO)- are regional organization

 Great wall of china GLOBALIZATION-globalize,interconnectedness. Goods and

 Berlin wall services, ecoconomy or political culture

A dash line-imaginary line used by the people of republic of CATASTROPHIC COLLISION-SAMUEL HUNTINGTON
china to access of filipino fishers to the south china sea. THEORY ON THE CLASH OF THE CIVILIZATION

LIQUID-takes the shape of its container

ARJUN APPADURAI- globalization is a world of things that 5 PERSPECTIVE

have different speeds axes points of origin and termination
HARDWIRED- basic motivation (CHANDA)
and varied relationship institutional structure in different
regions. SCRAPES CYCLES- no single point rolling process cyclical process
CESARE POPPI- debate and the debate is globalization. EPOCH- place in the past each of them has it own origin
GLOBALIZATION IS NOTHING- (RITZER 2003) -attitudes  RELIGIONS (CHRISTIANITY, ISLAM) 4TH-7TH
towards globalization depend among other things on whether CENTURY
one gains or loses from it  EUROPEAN COLONIAL CONQUEST LATE 15TH
CENTURY
HOMOGENEITY- refers to the increasing sameness in the
 INTRA- EUROPEAN WARS LATE 18TH-EARLY
world as cultural inputs economic factors and political
19TH CENTURY
  HEYDAY OF EUROPEAN IMPERIALISM MID
19TH -1918
 POST WORLD WAR-POST COLD WORLD WAR

EVENTS- responsible for the origin of globalization

 THE DISCOVERY OF AMERICA BY

CHRISTOPHER COLUMBUS (1942)
 VASCO DA GAMA ROUNDING THE CAPE OF
GOOD HOPE (1498)
 FERDINAND MAGELLAN’S SHIP COMPLETED
CIRCUMNAVIGATION (1522)

BROADER-recent change that happened in the 2nd half of

the 20th century

CRITICISMS ON THE EXISTING EVIDENCES OF

GLOBALIZATION

 REJECTIONIST
 SCEPTICS
 MODIFIERS

DEMOGRAPHIC TRANSITION- it is a singular historical

period during which mortality and fertility rate decline from
high and low levels in a particular country or regions.

VAGABONDS- migrants who move to another country

because they have to be and forced to move.

TOURISTS- migrants who move to another country because

they want to be and they can afford.
UTS REVIEWER 3. RATIONAL- what makes man human, the
intellectual that makes man know and understand
PHILOSOPHICAL SELF ( ANCIENT AND MEDIEVAL) things

 PLATO (ancient) LYCEUM- school founded by Aristotle

“SOUL IS IMMORTAL IN A MORTAL PERISHABLE WISDOM- true knowledge= happiness

BODY”
GOLDEN MEANS-live in moderation
STUDENT OF SOCRATES
THE THINKER STATUE BY: AUGUSTE RODIN
Dualism: he believed in the existence of the body and the
soul “THE WISE MAN DOESN’T GIVE THE RIGHT ANSWER,
HE POSES THE RIGHT QUESTIONS”. (CLAUDE LEVI-
THE TRIPARTITE SOUL STRAUSS)

1. RATIONAL/LOGICAL- reason and intellect seeks SKILL YOU WILL GET OUT OF PHILOSOPHY
and is swayed by facts arguments reasoning
(SUPER EGO)  CRITICAL THINKING
2. SPIRITED/EMOTIONAL-emotion and passion  ARGUMENT SKILLS
how feeling fuel your actions basic emotions such  COMMUNICATION
us love anger ambitons and aggressiveness  REASONING SKILLS
(EGO)  ANALYSIS
3. APPETITIVE/PHYSICAL DESIRES-basic needs  PROBLEM SOLVING
drives you to eat sleep sex and protect yourself.
Includes biological needs such us hunger thirst PYTHAGORAS- the first to use the term “PHILOSOPHY”
and sexual desires (ID)
 ST. AUGUSTINE (medieval) PHILO-love SOPHIA-wisdom

“I AM DOUBTING THEREFORE I AM” PHILOSOPHICAL SELF (MODERN AND

CONTEMPORARY)
FAITH OVER REASON
 MAURICE MARLEAU PONTY
 ST. AQUINAS (medieval)
“ THE SELF IS EMBODIED SUBJUCTIVITY”
“SELF IS NOT AN ISOLATED MINDS, BUT RATHER AS
AGENTS INTERACTING WITH OUR ENVIRONMENT” the SELF is an inextricable union between mind and body

Reasoning is supreme, believed on divine revelation, source MIND and BODY are intertwined, cannot be separated
GOD
 PAUL CHURCHLAND
Man is combination of MATTER AND FORM. Matter makes
up universe Form is essence “THE SELF IS THE BRAIN”

 SOCRATES (ancient) adheres to materialism ("physicalism") that belief that

nothing except matter exists, the SELF is inseparable from
“KNOW THYSELF” “THE UNEXAMINED LIFE IS NOT the brain and the physiology of the body
WORTH LIVING”
 IMMANUEL KANT
DUALISM: self is composed of body and soul, our true self
is our soul “WE CONSTRUCT THE SELF”

2 PARTS OF SELF SELF is not just what gives one his personality but also the
seat of knowledge acquisition for all human persons
1. PHYSICAL- changing, tangible physical realm
2. SOUL- unchanging, intangible ideal realm Inner and Outer Self

SOCRATIC METHOD (QUESTIONING) Inner Self - invisible, rational, intellect, psychological state

the SOUL strives for wisdom and perfection, and the Outer Self - visible, senses and physical world
REASON is the soul's tool to achieve an exalted state of life.
 JOHN LOCKE
 ARISTOTLE (ancient)
“ THE SELF IS CONSCIOUSNESS”
“THE SOUL IS THE ESSENCE OF SELF”
Consciousness- necessary to have a coherent personal
Student of PLATO identity or knowledge of the self as a person

3 KINDS OF SOUL  RENE DESCARTES

1. VEGETATIVE- physical body “I THINK THEREFORE I AM”

2. SENTIENT- sensual desires feelings and emotions
Father of the modern PHILOSOPHY
Dualism: Mind and Body influenced or disrupted by external factors and
events, such as life events, societal pressures, or
Descartes' two (2) distinct entities environmental factors, have the power to impact
an individual's sense of self.
1. Cogito - "mind" the thing that thinks
2. Extenza - "body" the extention Social constructionists argue for a merged view of
‘the person’ and ‘their social context’ where the
 GILBERT RYLE boudaries of one cannot easily be separated from
the boudaries of the outer (Stevens 1996).
“THE SELF IS THE WAY PEOPLE BEHAVE”
SELF AND CULTURE
the SELF is the way people behave, the workings of mind
are not distinct from the actions of the body but are the one  MARCEL MAUSS
and the same "Your day to day behavior speaks of yourself.
Museum Possesion of Knowledge -knowledge don't know French anthropologist
how to apply
SELF 2 FACES
Possesion of Knowledge - know how to apply the
knowledge into practical 1. PERSONNE-institution,family,religion,nationality
and given expectations and influences from
PHILOSOPHICAL SELF (SOCIOLOGICAL PERSPECTIVE) others. Social concepts of what it means to be who
he is
 GEORGE MEAD 2. MOI-person’s basic identity.Person sense of who
he is, his body and his identity, his biological
“THE I AND ME PERSONALITY” givenness.
Self is not there at birth. Self is developed over time from THE SELF AND THE DEVELOPMENT OF THE SOCIAL
experiences. Significant others (immediate from environment WORLD
e.g. parents and siblings) Generalized others (society e.g.
school,church)  FAMILY-is the important unit of the community. It’s
a home that defines the relationship among
The "I" and "Me" Personality members
 SCHOOL- the education of the child will nourish
1. "I" - natural, existential aspect of the and nurture man’s innate goodness. the curriculum
self,unsocialized self and instructional programs must be reflective of
2. "Me" - socialized self or cultured self, your teachings of moral virtues,citizenship, civic-
projecting image mindedness, love of God and fellowship, and
service to humanity.
 CHARLES COOLEY  CHURCH- supplement and reinforce religious
teachings dine at home. the church serve as a
“WE ARE INFLUENCE BY WHAT WE IMAGINE”
reservior of knowledge needed in the moral
Looking-glass self theory – imagine the opinion of other development of the child.
people towards you.
MEAD AND VYGOTSKY (VYGOTSKY SCAFFOLDING
Three steps in looking-glass self THEORY)

1. We imagine how we appear to others  Human persons develop with the use of language
2. We imagine how others judge our appearance acquisition and interaction with others.
3. We develop feelings about and the responses to  Human mind is something that is made,
these judgements. constituted through language as experience in the
external world and is encountered in dialogs with
SELF- contemporary literature and even common sense. others.

CHARACTERITICS OF THE SELF SELF IN FAMILIES

1. SEPARATE- Self is distinct from other selves. The  Human beings are born virtually helpless and the
self is always unique and has its own identity. One dependency period of a human baby to its
cannot be another person. Even twins are distinct parents for nurturing is relatively longer than most
from each other. (e.g Iris, taste buds, nipple, other animals.
fingerprint, DNA)  Human persons learn the ways of living and
2. SELF-CONTAINED AND INDEPENDENT- Its therefore their selfhood by being in a family. It is
distinctness allows it to be self- Contained with its what a family initiates a person to become that
own thoughts, characteristics; and volition. It does serves as the basis for this person’s progress.
not require any other self for it to exist.  Behaviors and attitudes may be indirectly taught
3. CONSISTENT- Example: Alex consistently through rewards and punishments. Without a
approaches challenges with a positive mindset. family, biologically and sociologically, a person
Whether facing setbacks or opportunities, he may not survive or become a human person.
maintains a resilient and optimistic attitude, which
is a characteristic of himself. GENDER AND THE SELF
4. UNITARY- suggests that an individual's sense of
 SEX- biological traits that society associates with
self and their internal experiences can be heavily
being male or female
  GENDER- cultural meanings attached to being  The farther (incongruent) the ideal self is to the
masculine and feminine, which influence personal real self leads to unhappy and dissatisfied
identities (e.g man woman transgender, intersex, person.
gender queer..)
 SEXUALITY-sexual attraction, practices and THE SELF AS PROACTIVE AND AGENTIC
identity which may or may not align with sex and
gender (e.g heterosexual, homosexual, gay, DONALD WINNICOTT- suggests that SELF is composed of
lesbian, bisexual, queer..) TRUE SELF and FALSE SELF. The function of the FALSE
 GENDER IDENTITY- man, women, gay, lesbian, SELF is to hide and protect the TRUE SELF. People tend
bisexual,transgender to display a FALSE SELF to impress others.
 GENDER ORIENTATION-sexual attraction to
(hetero/homo) ALBERT BANDURA- suggests that humans have the ability
 GENDER EXPRESSION-feminine or masculine to act and make things happen. In his theory of the self,
people are viewed as proactive agents of experiences.
NANCY CHODOROW-a feminist
THE MAIN AGENTIC FEATURES OF HUMAN AGENCY:
THE SELF AS COGNITIVE CONSTRUCT
 INTENTIONALITY - acts done intentionally
PSYCHOLOGY-the study of human thoughts and behavior  FORETHOUGHT - enables the person to
anticipate the likely consequences of prospective
GILBERT RYLE- the self is the way people behave actions (cause and effect relationship)
 SELF REACTIVENESS - enables the person to
CHARLES COOLEY-we are influence by what we imagine make choices and choose appropriate courses of
action, as well as motivate and regulate their
SELF-AWARENESS-being awre of knowing or having self execution.
 SELF-REFLECTIVENESS -person’s ability to
MIRROR SELF-RECOGNITION TEST (MSR)- If an animal reflect upon oneself and the adequacy of one’s
can pass the mirror test, it's certainly strong evidence of self- thoughts and actions.
recognition, and indicates the possibility of self-awareness
(i.e. a“sense of self”). EFFICACY-beliefs are the foundation of human agency
WILLIAM JAMES- the self is divided in 2 categories SELF-EFFICACY-the individuals belief that he or she is
capable to perform a task.
1. I-SELF- refers to the self that knows who he or she
is James believed as the “thinking self”, reflects THE SELF AS THE CENTRAL ARCHETYPE
the soul of a person or mind
2. ME-SELF- is the empirical (experiential) self, CARL JUNG
describing the person’s personal experiences and
further divided into subcategories: ARCHETYPE- a universal thought form or predisposition to
2.1 MATERIAL SELF - consist of things that respond to the world in certain way.
belong to a person such as the
body, clothes, house etc. EGO - includes perceptions, thoughts, feelings, and
memories that may enter consciousness.
2.2 SOCIAL SELF - to whom and how aperson
acts on social situations. PERSONAL UNCONSCIOUS - includes the repressed and
2.3 SPIRITUAL SELF - includes the person’s forgotten experiences.
purpose, motives, emotions,values,
COLLECTIVE UNCONSCIOUS– includes experiences all
conscience, and moralbehavior. (e.g. religion)
humans share in common.
JAMES BELIEVED THAT THE PATH TO
4 MAJOR TYPES OF ARCHETYPE
UNDERSTANDING THE SELF IS THROUGH
INTROSPECTION. 1. PERSONA- social roles that individuals present to
others
CARL ROGER THEORY- popularize the term “client”
2. SHADOW - the repressed thoughts that are
instead of “patient,” based on the idea that therapists are
unacceptable, considered the dark side of the
equal collaborators rather than elevated experts.
psyche.
SELF CONCEPT- refers to the image of oneself. 3. ANIMA/ANIMUS- Anima is the feminine side of
the male. Animus is the masculine side of the
1. Real Self - consists of all the ideas,including the female psyche.
awareness if ‘what I am’ and ‘what I can do’. 4. SELF- central archetype that unites all parts of the
psyche.
2. Ideal Self - the person’s conception of what one should be
or wanted to be that includes one’s goals and ambitions in SIGMUND FREUD’S CONSTRUCTION OF SELF
life. AND PERSONALITY

 The closer (congruent) the ideal self is to the real FREUD 3 STRUCTURE
self, the more fulfilled and happy the individual
becomes. 1. ID - pleasure-seeking side,immature,
impulsive, child-like and cannot delay
gratification. It has no regard for others and
the law.
 2. EGO - deciding agent, resolve the conflict
between Id and Superego
3. SUPEREGO governed by morals and
societal compasses.

FREUD’S PSYCHOSEXUAL STAGES OF DEVELOPMENT

(OAPHALAGE)

1. ORAL
2. ANAL
3. PHALLIC
4. LATENCY
5. GENITAL

Freud also believed that each stage has needs and

dissatisfaction of needs may result in fixation which could
have lasting negative effects on personality.

1. First Stage: Oral Stage, birth to first year of life.

Babies derived pleasure from oral activities like
sucking and biting.
 Overindulgence- lead to oral incorporative
personality (overeating, smoking, and
alcoholism)
 Dissatisfaction- lead to oral aggressive
personality disorder (sarcasm, tactlessness)
2. Second Stage: Anal Stage, around the second
year of life. Children derive pleasure from the
elimination of body wastes. Through toilet training,
the child learns the basic rules of society.
 Anal Fixation-lead to anal retentive
personality disorder (obsession with
cleanliness)
 Anal Expulsive- personality disorder
(clumsiness)
3. Third Stage: Phallic Stage, three to six ages.
Children derived pleasure from examining,
touching, fondling, or displaying their genitals, or
others. These behaviors are likely motivated by
curiosity on the differences between the anatomy
of man and woman.
4. Fourth Stage: Latency Stage, 7 to 12 years old.
At this stage, sexual energy is repressed because
children become busy with school.
5. Fifth Stage: Genital Stage, adolescence to
adulthood. During this stage, pleasure is again
derived from the genital area and individuals seek
to satisfy their sexual drives from sexual
relationships. Sexual problems may result as a
consequence of inappropriate sex behaviors.

THE ROLE OF ERIK ERICKSON’S THEORY IN

UNDERSTANDING THE SELF

In Erik Erikson ’s theory, the adolescence stage is a period

of identity development. Identity formation is usually viewed
as a process that requires adolescents to distance
themselves from the strong expectations and definitions
imposed by parents and other family members.
PHILHIST REVIEWER PACIFIC OCEAN- named by Ferdinand Magellan

HISTORY-HISTORIA- learning through inquiry, natural TREATY OF TORDESILLAS- the border between Spain
phenomena, chronological record of significant events such between Portugal
as affecting a nation or instituition
MARCH 31, 1521- the first mass led by Ferdinand Magellan
RELEVANCE OF HISTORY (APRIL 14, 1521) baptized the kings

-contributes to moral understand LIMASAWA-where the first mass happened

-helps us understand people and society RAJAH HUMABON(DON CARLOS)- KING OF CEBU

-provide identity RAJAH SIAGUN-KING OF CALAGUA & BUTUAN

-essentials for Good citizenship RAJAH CALAMBU-KING OF LIMAWASA

REPOSTORIES OF HISTORICAL SOURCES- virtual LAPU-LAPU- leader of the mactan battle

storage
CHRISTIANITY- the religion brought by Ferdinand Magellan
PH DEPOSITORIES-NATIONAL LIBRARY OF THE PH-
actual storage SPICE ISLAND (MOLLUCAS ISLAND)- INDONESIA

 FILIPINIANA JUAN SEBASTIAN ELCANO- the one who finish the

 MICRO FILM SECTION circumnavigation

CLASSIFICATION AND TYPES OF HISTORIAL SOURCES MACTAN- where the battle of FM and LL

1. RELICS KKK-“KatastaasangMKagalanggalangang Katipuanan ng

2. REMAINS mga Anak ng Bayan”
3. TESTIMONIES AND WTINESS
EMILIO JACINTO- utak ng Katipunan
MAIN TYPES OF SOURCES
ANDRES BONIFACIO- utak ng himagsikan/ ama ng
1. PRIMARY-ORIGINAL Katipunan
2. SECONDARY SOURCES- EDITED
THE ILLUSTRADO- JOSE RIZAL, M.H DEL PILAR,
METHODS OF HISTORY-pertains to the process of GRACIANO LOPEZ JAENA
thoroughly examining records and survival of the past
DIEGO SILANG- EL REY DE ILOCOS
HISTORIAGRAPHY-process of reconstructing historical data
that have been already tested by the method KARTILYA CODE OF CONDUCT

EXTERNAL CRITICISM- the test of authenticity physical 1. GOAL/SELF-DRIVEN/PURPOSE- the life is not
characteristics consistency with historical characteristic of consectrated to a lofty and reasonable purpose is
the time when it produced (ex. Ink, language and words a tree without the shade, if it poisonous weed
used, quality of the paper) 2. NOT TO BE SELFISH- to do good personal gain
is not for its own sake is not virtue
INTERNAL CRITICISM- the test of credibility 3. TRUE ACT OF KINDNESS- it is rational to be
charitable and love one’s fellow creature, and to
1. Content of the source and examines the adjust one’s conduct acts and words what is in
circumstance of the production itself reasonable
2. Factuality of evidence (author) 4. EQUALITY- whether our skin be black or white,
3. Context we are all born equal: superiorty in knowledge,
4. Agenda behind its creation wealth and beauty are to be understood but not
superiority by nature
SEPTEMBER 20, 1519- start of navigation of Ferdinand 5. HONOR- the honorable man prefers to personal
Magellan gain the scoundrel gain to honor
6. MAN OF OUR OWN WORDS- to the honorable
ANTONIO PIGAFETTA-was a Venetian scholar and man his word is sacred
explorer. He joined the Spanish expedition to the Spice 7. IMPORTANCE OF TIME- do not waste thy time
Islands led by Portuguese explorer Ferdinand Magellan. wealth can be recovered but not the time lost
8. CHOOSE & FIGHT FOR WHAT IS RIGHT-
FERDINANDMAGELLAN-Portuguese navigator and depend the oppressed fight the oppressor before
explorer the law or in the field
9. TRUST & CONFIDETIALITY- the prudent is
SHIPS IN THE VOYAGE
sparing in words and faithful in keeping secrects
 VICTORIA- the first ship returned to SPAIN 10. MAN AS A GUIDE/LEADER- on the thorny path
 TRINIDAD of life man is the guide of woman and the children
 CONCEPCION and if the guide leads to precipice, those whom he
 SAN ANTONIO guides will also go there
 SANTIAGO 11. RESPECT WOMEN- thou must not look upon
woman as a mere plaything but as a faithful
 companion who will share with thee the penalties SEPTEMBER 18, 1986- CORYS SPEECH
of life her weakness will increase thy interest in her
and she will remind thee of the mother who bore METHODS OF HISTORY -pertains to the process of
thee and reared thee thoroughly examining the records and survival of the past
12. GOLDEN RULE- what thou dost not desire done
unto thy wife children brother and sister that do not HISTORIAGRAPHY-process of reconstructing historical data
unto wife children brother and sister og thy that have been already tested by the methods
neighbor
13. GMRC- man is not worth more because he is king
because his nose is aquiline his color is white not
because he is preist a servant of God nor because
of high prerogative that he enjoys upon earth but is
worth most who is man of proven and real value
who does good keep his words is worthy and
honest he who does not oppress norconsent to
being oppressed. He who loves and cherishes his
fatherlans though he be born in the wilderness and
know no tongue but his own
14. FREEDOM & LIBERTY- when these rules of
conduct shall be known to all the longed for sun of
liberty shall rise brilliant overthis most unhappy
portion of the globe and it rays shall diffuse
everlasting joy among the confederated brethren
of the some rays the lives of those who have gone
before the fatigues and the well-paid sufferings will
remain if he who desires to enter has informed
himself of all this believes he will be able to
perform what will be his duties he may fill out the
application for admission

PROCLAMATION OF PH INDEPENCE- JUNE 12, 1898)

FROM THE SPANIARDS JULY 4,1946- FROM THE
AMERICANS

KAWIT, CAVITE- the flag was raised

333 YEARS-the Spaniards colonized the PH

TREATY OF PARIS( DECEMBER 10, 1898)- 20M USD-

americans paid the Spaniard

2000 WORD DOCUMENT

GOMBURZA- GOMEZ, BURGOS, ZAMORA

CAVITE MUNITY(JANUARY 1872)

MARCELA AGONCILLO- made the PH flag in HONGKONG

WHITE TRAINGLE- emblem of Katipunan

3 STAR- LUZON PANAY MINDANAO

8 RAYS

 BATAAN
 BATANGAS
 MANILA
 BULACAN
 NUEVA ECIJA
 PAMPANGA
 LAGUNA
 CAVITE

BLUE RED WHITE- US RECOGNIITON

CORAZON COJUANGCO AQUINO- EDSA people power

revolution 1986, mother of the PH DEMOCRACY

POLITICAL CARTOONS & CARICATURE- ALFRED

McCOY(AUTHOR OF PH POLITICALCARTOONS)
 LAW- is a rule of conduct mandate just obligatory,
promulgated by competent authority and for the common
observance and benefit of the people.

3 COMPONENTS OF CUSTOM LAW

 RA 10863 OR CMTA
 RULES AND REGULATIONS PROMULGATE BY
CUSTOM
 PROCEDURAL LAW (CAO CMO)

CLASSIFICATION OF LAW ACCORDING TO FUNCTION

1. SUBSTANTIVE LAW- actual language of law

2. PROCEDURAL LAW- supplements (CMO CAO
CTC MO MC)

CAO- CUSTOM ADMINISTRATIVE ORDER

CMO- CUSTOMS MEMORANDUM ORDER

CTC- COMMON TRANSIT CONVENTION

MO- MISSION ORDER

MC- MOVEMENT CERTIFICATE

3 MEANING OF ENTRY

 DOCUMENT FILES IN THE CUSTOMS HOUSE

 SUBMISSION AND ACCEPTANCE OF
DOCUMENT
 PROCEDURE OF PASSING GOODS THROUGH
THE CUSTOMS

ENTRY IS FOR

 SUBMISSION
 WAREHOUSING
 TRANSIT
 COMMISSION

SAD- SINGLE ADMINISTRATIVE DOCUMENT

NVOCC-NON-VESSEL OPERATING COMMON CARRIER

PEZA- PHILIPPINE ECONOMIC ZONE AUTHORITY

CUSTOM MANAGEMENT
BILL OF LADING KINDS
REPUBLIC ACT 10863- CUSTOM MODERNIZATION AND
TARIFF ACT (CMTA)  UNIFORM
 CLAUSE
SEC 100- Declaration Policy  CLEAN
 OCEAN
BORDER SECURITY- measures taken by one or more  INLAND
governments to enforce their border control policies.  NEGOTIABLE
 NON-NEGOTIABLE
BORDER CONTROL- measures taken by a state or bloc of
 THROUGH
state to monitor it’s border and regulate the movement of the
people animals and goods across the border SEC 103 (2 called nature)
BORDER SECURITY AND BORDER CONTROL WHEN IMPORTATION BEGIN
POLICIES- taken by a country or group of countries to fight
against unauthorized travel or trade across it border, to limit WHEN IMPORTATION DEEMED AND TERMINATED
illegal immigration combat transnational crime and prevent
wanted criminals from travelling. 2 ELEMENTS OF IMPORTATION BEGIN
MULTIPLE ASPECTS OF BORDER CONTROL  ELEMENT OF ENTRANCE
 ELEMENT OF INTENTION TO UNLOAD
 QUARATINE POLICIES
 IMMIGRATION POLICIES ELEMENTS REQUIRED FOR IMPORTATIONS SUBJECT
 CUSTOMS POLICIES TO DUTIES, TAXES AND OTHER CHARGES BE
TERMINATED
  ELEMENTS OF SECURITY TYPES OF EXPORTATION
 ELEMENTS OF PAYING
 RELEASING OF PERMIT  FREE EXPORTATION
 REGULATED EXPORTATION
PORT OF ENTRY  PROHIBITED EXPORTATION
 RESTRICTED EXPORTATION
 PRINCIPAL PORT OF ENTRY
 SIAIN PORT OF ENTRY 2 TYPES OF SMUGGLING
 SUB-PORT OF ENTRY
 OUTRIGHT AND DIRECT SMUGGLING
TRAVELER  INDIRECT OR TECHNICAL SMUGGLING

 NON-RESIDENT
 DEPARTING RESIDENT
 RETURNING RESIDENT

VASP- Vaule Added Service Provider

 INCONNECT OF THE PHILIPPINES

 CDEC
 INTERCOMMERS

AIRWAY BILL FUNCTIONSACTS AS EVIDENCE- this

evidence ensure safe and secured delivery of the shipment
and it’s a non-negotiable document to avoid or eliminate
tampering.

SOURCE OF CONTACT AND IMPORTATION BETWEEN

PARTIES- the AWB acts as a document that pro

1. vides information about important factors like

address dates and contact details to make the
process smoothes and faster.
2. PROPER DESCRIPTION OF THE GOODS- this
also helps in slot and spaces management. The
type of goods shipped is also described in the
AWB
3. EASY SHIPMENT TRACKING- the technology
has evolved and the cargo has witnessed a ship
towards the e-AWB to ensure security and timely
delivery.

FUNCTION OF BILL OF LANDING

1. It provides evidence of the contact terms of

carriage.
2. It acts as a receipt
3. It acts as the title of the goods (representing
ownership)

SECTION 1805- this act shall take effect 15 days after the
PUBLICATION in the official GAZETTE or in a
NEWSPAPER in general circulation

SIGNED INTO LAW- MAY 30,2016

EFFECTIVITY DATE- JUNE 16, 2016

DATE OF PUBLICATION IN MANILA BULLETIN- JUNE 1,

2016

TCCP- Tariff and Customs Code of the Philippines (1957)

TYPES OF IMPORTATION

 FREE IMPORTATION
 REGULATED IMPORTATION
 PROHIBITED IMPORTATION
 RESTRICTED IMPORTATION
SUPPLY CHAIN
SUPPLY CHAIN- is a system of organisations, people,
technology, activities, information and resources
involved in moving a product or service from supplier to
customer.

SUPPLY CHAIN-refers to how the supply chain should

operate in order to compete in the market.

3 KEY PARTS OF SUPPLY CHAIN

 SUPPLY-which focuses on the raw materials

supplied to manufacturing, including how when
and from what location.
 MANUFACTURING- which focuses on converting
these raw materials into finished products.
 DISTRIBUTION- which focuses on ensuring that
the products reach the consumers through an
organized network of distributors, warehouses,
and retailers.

SUPPLY CHAIN STRATEGY-refers to how the supply

chain should operate in order to compete in the market.

3 MAIN FLOWS

 PRODUCTS FLOW- includes moving goods

from supplier to consumer, as well as dealing
with customer services needs.
 INFORMATION FLOW- order information
and delivery status
 FINANCIAL FLOW- payments schedules,
credit terms and additional arrangement

SUPPLY CHAIN MANAGEMENT- the art of management of

providing the right product, at right time, right place and at
the right cost to the customer.

OBJECTIVES OF SUPPLY CHAIN MANAGEMENT

 CUSTOMER SATISFACTION
 MAKING THE PRODUCT MATCH TO
CUSTOMER REQUIREMENTS
 MAXIMIZE OVERALL VALUE GENERATED
 IMPROVING ON-TIME DELIVERY
 REDUCING INVENTORY COST
 ENHANCING CUSTOMER SERVICE

TACTICAL DECISIONS-focus on adopting measures that

will produce cost benefits such as using industry best
practice

SUPPLY CHAIN DRIVERS-supply chain performance

TRANSPORTATION-moving inventory from one point in the

supply chain to another point

INBOUND LOGISTICS-the transportation, the storage and

the receiving of goods into a business
INVENTORY MANAGEMENT-maintain the right amount of
inventory at distribution points to meet customer demand
while avoiding overstocking or under stocking can be
challenging

OUTBOUND LOGISTICS-involves storing and moving

goods to the customer or end user, steps include other
fulfillment, packing shipping, delivery and customer service
related to delivery.

WAREHOUSING-the act of storing goods that will be sold or

distributed later.

REASONS FOR WAREHOUSING



TO MAINTAIN A SOURCE OF SUPPLY
TO ENSURE THE LEAST LOGISTICS COST
TARIFF
FOR A DESIRED LEVEL OF CUSTOMER
SERVICE MANAGEMENT
 TO PROVIDE CUSTOMERS WITH THE RIGHT
MIX PRODUCTS AT ALL LOCATIONS

PURCHASING-process of acquiring materirals, components

and services from another firm

PRODUCTION PLANNING-process of determining the

resources needed to produce goods and services, setting
production goals, and developing a plan to achieve those
goals in the most efficient way possible
 INDUSTRIAL REVOLUTION- when MANAMENT was first
introduce.

TECHNOLOGICAL CHANGES INCLUDE THE FF:

 Invention of new machines to produces goods

 The wide us of iron and steel
 The use of steam engine, electricity, petroleum
and internal combustion engine
 Introduction of various transportation modes such
as steam locomotives,steamships,automobiles
and airplanes
 Introduction of radio and telegraph communication
that helped speed of business transactions

MANAGEMENT THEORIES- concepts and propositions

based on studies and observations which explain how and
why people act or behave under certain work situations or
environment.

THE CLASSICAL MANAGEMENT THEORIES

FREDERICK WINSTON TAYLOR- considered as the most

prominent management theorist. He introduced
PRINCEIPLES OF SCIENTIFIC MANAGEMENT IN 1911.

PIECE-RATE SYSTEM- where workers were paid for

meeting the established rate of production

HENRI FAYOL(1841-1925)- used his experience as the

managing director of large FRENCH MINING COMPANY to
develop his management theory

14 PRINCIPLE

 Division of work
 Authority
 Discipline
 Unity of command
 Unity of direction
 Subordination of individual interest
 Renumeration
 Centralization
 Line of authority
 Order
 Equity
 Stability of tenure of personnel
 Initiative
 Esprit de corps

FAYOLS BOOK “GENERAL AND INDUSTRIAL

MANAGEMENT”

MAX WEBER- a german sociologist-economist who

compared the US industrial economic system with his
homeland. He concluded htat organizations are better
ran by qualified managers more than ‘favored” people.
Because of this, he introduced the BUREAUCRATIC
THEORY OF MANAGEMENT.

BUREAUCRACY- hierarchical management structure

with upper and lower levels that both exercises clearly
defined authority and responsibilities.

BEHAVIORAL MANAGEMENT THEORIES- also

referred to as human relations theories, consider how
human behavior and motivation are influenced by
personal needs, interest, expectations, and group
dynamics.

BR BUSS MARY PARKER FOLLETT- former social worker who

gave importance to human psychology and human
 relations in understanding how productivity may be  BUREAUCRATIC MANAGEMENT-Max Weber's
increased. Bureaucratic Management emphasized the
importance of hierarchy, rules, and impersonal
ELTON MAYO- an austrilian sociologist and conducted relationships within organizations
studies on worker motivation (1924) and concluded that
 HAWTHORNE STUDIES-Elton Mayo's Hawthorne
group dynamics and social-situational factors
Studies revealed the impact of social and
accounted more that other factors in increasing
productivity. psychological factors on employee motivation and
performance
HAWTHORNE EFFECT-brought a landmark change to  CONTINGENCY THEORY-Contingency theory
management practice. He develop HUMAN suggests that there is no one-size-fits-all approach
RELATIONS MANAGEMENT THEORY. to management, and the best approach depends
on the specific situation
THEORY X AND Y- propositions of DOUGLAS  SYSTEM THEORY-Systems theory views
McGREGOR expounded in his book “THE HUMAN organizations as complex systems with
SIDE OF ENTERPRISE”
interrelated parts, emphasizing the need for
ABRAHAM MASLOW-introduced the classical holistic management
Maslow’s Hierarchy of Needs, which became popular  TOTAL QUALITY MANAGEMENT (TMQ)-TQM
and accepted not just in business but in other fields as focuses on continuous improvement, customer
well. satisfaction, and employee involvement in quality
control.
This theory emphasizes that human needs motivate
human behavior RELEVANCE IN TODAY’S BUSINESS

 SELF ACTUALIZATION NEEDS-  ADAPTION TO CHANGE

desire to become the most that one  EMPLOYEE ENGAGEMENT
can be  GLOBALIZATION AND DIVERSITY
 ESTEEM NEEDS-respect self  QUALITY AND INNOVATION
esteem status recognition strength
freedom THE CLASSICAL MANAGEMENT THEORIES
 LOVE & BELONGING NEEDS-
friendship family intimacy series of SCIENTIFIC MANAGEMENT (TAYLORISM)-Frederick
connections Taylor is widely regarded as the father of scientific
 SAFETY NEEDS-personal management. He introduced the concept of breaking down
security, employmeny, resources,
work tasks into their smallest components to optimize
health, property
 PHYSIOLOGICAL NEEDS-air efficiency. Key principles of scientific management include:
water food shelter sleep clothing
 TIME AND MOTION STUDIES-Taylor advocated
reproduction
for the systematic analysis of work processes to
MODERN MANAGEMENT THEORIES-clusters of theories eliminate unnecessary motions and reduce the
that utilizes mathematical analysis and models to understand time required for tasks.
how employees are motivated to work and become more  STANDARDIZATION-The development of
productive. standardized procedures and performance metrics
to ensure consistency and predictability in
QUANTITATIVE THEORY OF MANAGEMENT-creates production.
information models and performs computer simulations to  MERIT-BASED PAY- Taylor proposed a system
calculate risk against benefits that can arise from any
where workers are compensated based on their
management action
performance, linking pay to productivity
SYSTEM THOERY-attributed by LUDWIF BERTALANFFY,
company composed of parts or components that must ADMINISTRATIVE MANAGEMENT (FAYOLISM)-Henri
operate with coordination and harmony to work effectively. Fayol, a French mining engineer, developed the
administrative management theory. Fayol's work focused on
CONTIGENCY THEORY MANAGEMENT-develop by FRED the management functions and principles that should apply
FIEDLER suggests that a manager must evaluate a to all organizations. Key principles of administrative
particular situation and apply the appropriate kind of management include:
leadership for such a situation.
 UNITY OF COMMAND-Each employee should
Key Management Theories and report to only one supervisor, reducing confusion
Their Proponents and conflicts in the chain of command
 SCIENTIFIC MANAGEMENT-Frederick Taylor's  DIVISION OF WORK-Each employee should
Scientific Management focused on time and report to only one supervisor, reducing confusion
motion studies to improve worker efficiency and and conflicts in the chain of command
productivity.  SCALAR CHAIN-The clear hierarchy of authority
 ADMINISTRATIVE MANAGEMENT-Henri Fayol's within an organization, allowing for efficient
Administrative Management introduced the five communication and decision-making
functions of management: planning, organizing,
commanding, coordinating, and controlling
BUREAUTRIC MANAGEMENT (WEBERIAN)-Max Weber's EVENTS AS YOU MAJOR BUSINESS RISK
bureaucratic management theory emphasizes the
importance of rationality and rules in organizations. Key  LOSS OF MASTER CUTTER
features of the bureaucratic model include:  LOSS OF MACHINE SEWERS
 LACK OF CLOTHING MATERIALS
 HIERARCHY- a clear and formalized structure  NON-PAYMENT OR DELAYED PAYMENT BY
with well define levels of authority CUSTOMERS
 IMPERSONALITY-decisions should be based on  LOSS FROM THE ROBBERS
rules and not influenced by personal feelings or  LOSS FROM THE FIRE
biases  TIGHT COMPETITION WITHIN THE PROXIMITY
 SPECIALIZATION-employees should have OF YOUR PLACE
specific roles and responsibilities based on their
expertise RESPONSES OR PLANS TO MANAGE RISKS
 FORMALIZED PROCEDURES-standardize
procedures and processes to ensure consistency 1. AVIOD THE RISK-obvious way to avoid a
and fairness. perceived business risk is not to pursue that
business at all and transfer to another kind of
STRATEGIC PLANNING- process of formulating a strategy business where risks are more manageable.
for the pursuit of the organization’s goals and objectives. 2. CONFRONT THE RISKS AND BE PREPARED-
Strategic planning strategy for the organization to achieve its risk is prevalent but profit opportunities are also
goals and objectives great, then the way to go might be to face the risk
and try to turn the situation into an opportunity
STRATEGY-forward looking plan on how to achieve a long 3. CHANGE THE LIKEHOOD OF THE RISK EVENT
term overall goals of an organization FROM HAPPENING (PREVENTIVE)-manner of
addressing risks events is demonstrated when
VISION- statement of what company wants to become or preventive controls are instituted or put into place.
desires to be, expressed in inspirational terms. 4. MITIGATE THE RISK’S ADVANCE
CONSEQUENCES- usual approach to a lot of
MISSION-statement expresses what the company intends to risks which are deemed likely to happen.
do in pursuit of it’s vision by identifiying its major goals and 5. TRANSFER OR SHARE THE RISK-insurance is
the broad activities it will undertake for this purpose. the established way of contractually transferring
sssproperty risks or risks to life.
GOALS- major and principal business objectives of a
company which serves as guideposts for all who work the VUCA PHENOMENON AND ITS IMPLICATIONS IN
organization. PLANNING
OBJECTIVES-particularization of the goals, expressed as VUCA-stands for
more specific action work units of the organization. VOLATILITY,UNCERTAINTY,COMPLEXITY and
AMBIGUITY-coined by the US ARMY WAR COLLEGE soon
OPERATIONAL PLANS(daily)-the responsibility of lower-
after the cold war to describe what the military thought of the
level managers or supervisors.
situation back then.
STRATEGIC(LONG TERM)
VOLABILITY- instability, a condition of sudden and
TACTICAL PLANS(SHORT TERM)-operational plans that unexpected changes that may last indefinitely
support and implement the tactical objectives.
UNCERTAINTY-we do not know if an event will happen or
BUDGET- formal document of a plan of revenues, expenses when it will happen, and is a condition of unpredictability
and resulting profits.
COMPLEXITY- an event has so many interconnected parts
FORCAST-“prospective financial statements that present, to indicating their various interrelatedness as cause and effect
the best of the responsible party’s knowledge and belief”
AMBIGUITY- situation is not clear as to the cause and effect
given one or more hypotherical assumptions an entity’s
relationship of events, so that there is no easy understanding
expected financial positions.
or comprehension of the implications of the events.
THE NATURE OF BUSINESS RISKS-its all about
2 EVOLVING RISKS
SITUATIONAL AWARENESS and CONTINGENCY
 CLIMATE CHANGE RISKS-those that which are
RISK- “the effect of uncertainly on objectives” and the effect
attributable to various kinds of adversities arising
is either a positive or negative deviation from what is
from the increase of GREENHOUSE
expected
GASES(GHG) in our atmosphere.
RISK MANAGEMENT-process of the a “systematic
PHYSICAL RISK- loss of the physical access to consumers
application of management policies, procudures and
affected by the natural climate-induced disasters.
practices to the tasks of communication,
consultation,establishing the context identifying, analyzing,
evaluating, treating, monitoring and reviewing risk”
TRANSITION RISK- incurring higher cost of operations to be 10. Importers- a person or organization that brings goods or
able to adjust to or align with the requirements to services into a country from abroad for sale.
decarbonize the economy 11. Exporters- a person country, company that sends goods
or services to another country from abroad for sale.
12. Commercial Banks- refers to a financial institution that
 REGULATORY RISKS accepts deposit, offers account services, makes various
loans, and basic financial products like certificates of
THE RICE TARIFFICATION LAW deposits.
13. Importation- The act of bringing in of goods from a
GOVERNMENT REQUIREMENTS FOR HIGHER foreign territory into Phil. Territory.
PRODUCT STANDARDS 14. Exportation- Documentation, and process of bringing
goods out of Philippine Territory.
THE GOVERNMENT RENEGES ON ITS CONTRACT 15. Customs Duties- the duty levied on the import of the
goods as well on the export of goods.
CONGRESSIONAL UNCERTAIN WITH REGARDS TO
GRANT OF FRANCHISE

ARBITARY POLICIES

DELAYS IN GOVERNMENT ACTION TO INCREASE TOLL

1. Kinds of Special Customs Duties
RATES
 Anti-Dumping Duty
BUSINESS CONTINUITY RISKS PLANNING  Countervailing Duty
 Marking Duty
BUSINESS CONTINUITY- risk are those that materially  Discriminatory Duty
disrupt the normal operations of the business due to  Safeguard Measures Act
disaster, whether natural or man made. Examples typhoons
and widespread floods 3 CUSTOMS DUTIES

 Import Duties
 Export Duties
 Transit Duties

PURPOSE OF LEVYING CUSTOMS DUTIES

 Protection of domestics industries against foreign

completion
 Promote favorable balance of trade
 Banished and diminish the power/strength of foreign
countries

CLASSIFICATION OF CUSTOMS DUTIES

A. As to form
1. Ad valorem duties- these are based on a percentage
TM 1 of the assessed value of the imported goods.
2. Specific duties- these are fixed amounts per unit
Lesson 1: Origin of Tariff and Customs regardless of the value of the goods.
3. Compound duties- these combine both ad valorem
A. Definitions of Terms
and specific duties.
1. Tariff- a schedule of duties imposed by a government on
B. As to economic Purpose
imported or in some countries exported goods, a duty or rate
1. Revenue duties- imposed primarily to generate
of duty imposed in such a schedule.
government revenue.
2. Customs- the official department that administers and
2. Protective duties- designed to protect domestic industries
collects the duties levied by a government on imported
by making imported goods more expensive through tariffs.
goods.
3. Preferential duties- applied to goods from countries
3. Modern Customs Tariff- are a systematic arrangement of
which the Phil. Has trade agreements, often at reduced
customs duties levied or good when they cross the border of
rates.
apolitical unit.
4. Prohibited duties- levied to discourage the importation of
4. Tolls and Dues- a fee levied for the use of roads &
certain goods.
bridges.
C. As to special purpose
5. Levy- impose or collect by legal authority.
1. Anti-dumping duties- imposed to counteract the unfair
6. Merchants- person who buys or sells goods in large
pricing of imported goods that harm domestic industry/things
authorities.
no longer need of a country/excess products/ sell on low
7. Traders- person who buys goods and resells them.
prices on other country.
8. Buyers- person who makes a purchase, person who is
2. Countervailing duties- levied on subsidized imports that
buying.
unfairly compete with domestic products/ imposed to combat
9. Sellers- person who sells or agrees to sells goods.
the subsidy.
3. Safeguard duties- applied in cases where a surge in the course of time, as the national state became the
imports threatens a domestic industry. dominant economic as well as political unit, the complex
4. Penalty duties- imposed as fines per customs violations, structure of multiple local and provincial tolls on trade was
such as smuggling or misclassification. substantially replaced by those levied only upon crossing the
frontier of the country. The term then became restricted, in
most centuries by the late 18th or early 19th century, to taxes
KINDS OF TARIFFS OR CUSTOMS DUTIES on importation or exportation of commodities across national
boundaries
 Regular Tariffs- these are the taxes that are imposed
or assessed upon merchandise from, or exported to, a
foreign country, for purpose of raising revenues.
 Special Tariffs- special customs duties are additional
import duties on specific kinds of imported articles
under certain conditions and for particular purposes. Lesson 2. Tariff and Non- Tariff Barriers
 Modern tariff and customs practice refer to the
“special customs duties” as “trade remedy measures” A. Tariff Barriers
 The fee is in the form of a tax or duty levied as a tariff
is added to the cost of the import, making foreign
KINDS OF REGULAR TARIFFS OR CUSTOM DUTIES goods more expensive which is ultimately borne by the
products customer.
 Ad Valorem Custom Duties- customs duties that are
compound on the basis of the official customs value.
 Specific Customs Duties- customs duties that are EXAMPLE OF TARIFF BARRIERS
computed on the basis of unit measure, such as per
kilogram, per price, per dozen, per liter, etc.  Export Duties
 Import Duties
 Transit Duties
B. Origin of Tariff  Specific Duties
The word “Tariff” was originated from old Spanish  Ad-Valorem Duties
coast town of “Tarifa”, 21 miles from Gibraltar, which  Compound Duties
received its name from the Arabs who were said to have
named it after ‘Tarif Ibn Malik’. This historic little town has
existed for more than 12 centuries. Like Gibraltar, Tarifa is B. Non- Tariff Barriers
on a high promontory and is connected to the coast only by a  A non-tax measure used by the government of a
narrow cause-way, easily defended. When the Moors many country in order to restrict imports from foreign
centuries ago founded the town of Tarifa they prepared the countries.
way for a system that is probably the most important factor in
international trade. As the name suggests, this factor is the
Tariff. EXAMPLE OF NON-TARIFF BARRIERS

In the days when commerce began to expand from the  Import Quotas
Mediterranean, a gang of racketeers made Tarifa their  Voluntary Export Restraints
headquarters, held up all merchant ships at this point and  Import Licensing
levied tribute according to a fixed rate on all merchandise  Technical and Administrative Regulations
passing in and out of the straits of Gibraltar. The mariners  Price Control
called this tribute a tariff and the word became current in  Foreign Exchange Regulations
England whose vessels formed the majority in the merchant
trade. The word was adopted, doubtless for the same
Imposition of Tariff and Non-Tariff
reason, into the Spanish Tarifa(price list, rate book),
Portuguese Tarifa(schedule), French Tarifa(tariff rate) and Barriers in International Trade
Italian Tarifa(price list). The government of Europe began to
make similar levies on imports and tariff became a prolific
source of revenue.
International Trade- imports are purchase from another
country.
ETYMOLOGY OF THE WORD TARIFF

1. Old French Tarife- rate

2. Portuguese Tarifa- schedule
3. Spanish Tarifa- price list, rate book
4. Arabic Tarifa- notification
5. Italian Tarifa- price list

EXCHANGE
C. Origin of Customs
Is the English term which originally denoted all GOODS/SERVICES
“customary” tools or dues paid by merchants upon
commodities on their way to and from the market, not
necessarily differentiated by the class of goods, for the
benefit of the king, lord, local government of the authority. In
 Imposes on imports/exports

Export Import

Barriers international

trade
Foreign Trade
Lesson 3. The Philippine Tariff System
Advantages of Foreign Trade
Tariff as it has affected the history of the Phil. Tariff System
1. Availability of difference commodities
 Pre-Spanish Period
2. Maximum utilization of natural resources advantages of
 Spanish Period
geographical facilities
 American Occupation
3. Higher standard of living
 Commonwealth Period
4. The advantages to agricultural and industrial countries
 After Independence
5. Development of the service sector
6. Promotion of world peace
Phil. Foreign Trade During the Pre-Spanish Period
Disadvantages of Foreign Trade  Customary way of trading-barter
 Characteristics of early Filipino traders
1. Local industry suffer
 Honest
2. Excessive use of natural resources
 Keen
3. Shortage in the local market
 Goods brought into the Phil.
4. Unemployment
 Porcelains,perfumes,iron tin, silks, woolens,colored
5. Colonialism
cotton cloth(fabric zamboanga)
6. Economic and military war
 Foreign countries trading in the Phil.
 Chinese, Japanese and other foreign traders.
Trade Barriers- obstacles that put in place in government to
limit free trade between national economies.
Almojarifazgo- 3% ad valorem duty imposed on both imports
and exports imposed in manila by Governor Guido R. de
Lavizarez in 1573.
TYPES OF TRADE BARRIERS

1. Voluntary exports restraints (VERs)

2. Regulatory trade barriers Almojarifazgo was imposed in 1582 by the Gov. Gen
3. Anti- dumping duty Roquillo de Penalosa.
4. The subsidy
5. The tariff
6. The quota Ports open During the Spanish Period

 Manila port was opened to foreign commerce in 1573

 Zamboanga was opened in 1833
 Cebu in 1842
PURPOSE OF IMPOSITION
 Iloilo and sulu 1855
1. To help domestic trade function without any foreign import  Legazpi and tacloban 1874
2. To protect domestic jobs
3. To help improving trade deficits
4. To protect infant industries against dumping Phil. Exports
5. To earn more revenue
 Rice
 Coconuts
 Palm oil
 Fiber
 Sugar
Board of Valuation

 Junta de Valoraciones
 Junta de Arancelous

American

Case of Emil J. Pepling

“ The 14 diamonds ring case”

President of US

President William Mckinley

“Treaty of Peace”

3 Cities (manila, Washington, Paris)

Underhood Tariff Laws- October 30, 1913

Jones Law- August 29, 1916

McArthur- “I Shall Return”

Commonwealth Period

Implement tyding- Mcduffie law- 1934

Phil. Commonwealth and Independence Act- Another term of

tyding- mcduffie

General Agreement on Tariff Trade (GATT)

3 ORGANIZATIONS

1. International Reconstruction (IR)

2. International Monitary Fund (IMF)
3. International Trade Organization (ITO)

ACCOUNTING MANAGEMENT
TYPES OF BUSINESS  PERIODICITY CONCEPT- can be meaningfully
subdivided into equal time of periods for reporting
 SERVICES- Selling people’s time  STABLE MONETARY UNIT CONCEPT- the PH
 TRADER- Buying and selling products peso is a reasonable unit measure and that its
 MANUFACTURE-designing products aggregating purchasing power is relatively stable
components and assembling finished products  GOING CONCERN-financial statements are
 RAW MATERIALS-growing or extracting raw normally prepared on the assumption that the
materials reporting entity is going concern and will continue
 INFRASTRUCTURE-Selling the utilization of in operation for the foreseeable future
infrastructure
 FINANCIAL-receiving deposits, lending and GAAP- GENERAL ACCEPTED ACCOUNTING
investing money PRINCIPLES
 INSURANCE-Pooling premiums of many to meet
claims BASIC PRINCIPLES

FORMS OF BUSINESS ORGANIZATION  OBJECTIVITY PRINCIPLE- accounting records

and statements are based on the most reliable
 SOLE PROPRIETORSHIP- business organization data available so that they will be accurate and as
has single owner called the proprietor who useful as possible
generally is also the manager  HISTORICAL COST-this principle states that
 PARTNERSHIP-business owned and operated by acquired assets should be recorded at their actual
two or more persons who bind themselves to cost and not at what management thinks they are
contribute money property or industry to a worth as at a reporting date
common fund, with the intention of dividing the  REVENUE RECOGNITION PRINCIPLE- revenue
profits among themselves is to recognized in the accounting period when
 CORPORATION-business owned by its goods are delivered or services are rendered or
stockholders performed
 EXPENSE RECOGNITION- expenses should be
MSME- Micro, Small and Meduim Enterprises recognized in the accounting period in which
goods and services are used up to produce
MICRO- enterprises are those with assets before financing, revenue and not when the entity pays for those
of P3.0 (before P1.5 million) or less and employ not more goods and sevices
than 9 workers  ADEQUATE DISCLOSURE- requires that all
relevant information that would affect the users
SMALL- enterprises are those with assets, before financing understanding and assessment of the accounting
P3.0 (before 1.5 million) to 15milliom and employ 10 to 99 entity be disclosed in the financial staements
workers.  MATERIALITY-financial reporting is the only
concerned with information that is significant
MEDIUM- enterprises have assets, before financing , of
enough to affect evaluations and desicions
above P15 million to P100 million and employ to 100 to 199
 CONSISTENCY PRINCIPLE- the firms should use
workers
the same accounting methods from period to
ACTIVITIES IN BUSINESS ORGANIZATION period to achieve comparability over time within a
single enterprise
 FINANCING ACTIVITIES-organization require
financial resources to obtain other resources used BRANCHES OF ACCOUNTING
to produce goods and services
 AUDITING- accountancy professions most
 INVESTING ACTIVITIES-managers use capital
significant service to the public
from financing activities to acquire other
 BOOKKEEPING- mechanical task involving the
resources used in the transformation process- that
collection of basic financial data
is to transform resources from one form to a
 COST BOOKKEEPING, COSTING AND COST
different form which is more valuable to meet the
ACCOUNTING- process that involves the
needs of the people.
recording of cost data in books of accounts.
 OPERATING ACTIVITIES-involve the use of
 FINANCIAL ACCOUNTING-focused on the
resources to design produce distribute and market
recording of the business transactions and the
goods and services.
periodic preparation of reports on financial
MEMORANDUM- is the book where all transactions are positions and results of operations.
recorded in the currency in which they are conducted at the  FINANCIAL MANAGEMENT- is relatively new
time they are conducted. branch of accounting that has grown rapidly over
the last 30 years.
JOURNAL-merchant’s private book  MANAGEMENT ACCOUNTING- incorporates
cost accounting data and adapts them for specific
LEDGER- an alphabetical listing all the business’s accounts decisions which management may be called upon
along with the running balance of each particular account. to make
 TAXATION- the preparations of tax returns and
FUNDAMENTAL CONCEPTS the consideration of the tax consequences of
proposed business transactions or alternatives
 ENTITY CONCEPTS- accounting entity is an cources of action.
organization or a section of an organization that  GOVERNMENT ACCOUTNING-concerned with
stands apart from other organization and the identification of the sources and uses of the
individuals as a separate economic unit.
 resources consistent with the provisons of city,
municipal, provincial or national laws.

ASEAN-ACADEMICIANS STUDENTS AND EDUCATORS

ALLIANCE (PARTYLIST)

BASIC FINANCIAL ACCOUNTING & REPORTING

PARTS OF AN INFORMATION SYSTEM

 PEOPLE- competent end users working to

increase their productivity
 PROCEDURES-manuals and guidelines that
instruct end users on how to use the software and
hardware
 SOFTWARES- another name for programs-
instruction that tell the computer how to process
data two kinds is:

SYSTEM SOFTWARE- background software that helps a

computer manage its internal resources

APPLICATION SOFTWARE- performs useful work on

general- purpose problems.

 BROWSER-navigate explore find information on

the internet
 WORD PROCESSOR-prepare written documents.
 SPREADSHEET-
 DATABASE MANAGEMENT SYSTEM
 PRESENTATION GRAPHICS
 MULTIMEDIA
 WED PUBLISHERS
 GRAPHICS PROGRAMS
 VIRTUAL REALITY
 ARTIFICIAL INTELLIGENCE
 PROJECT MANAGERS

HARDWARE- consists of input devices the system unit

secondary storage output devices and communication
devices

INPUT DEVICES- translate data and programs that humans

can understand into a form the computer can process

ACCOUNTING INFORMATION SYSTEM