The Ledger Volume 26 Issue 1

ChristelLucas

UST–JPIA President F Y 2022-2023

RochelleLanuzaUST–JPIA President F Y 2023-2024

OCTOBER2023CPALICENSURE EXAMINATIONLISTS213NEW THOMASIANCPAS

Garneringa7690%overall university passing rate with a total of 213 passers from the October 2023 Licensure Examination for Certified Public Accountants (LECPA), the University of Santo Tomas Alfredo M Velayo (UST–AMV) College of Accountancy boasts a new batch of exceptional certified professional accountants

Mark Johnrei J Gandia

ranked 4th out of 8,734 LECPA test takers nationwidewithan8993% rating The 8th place is occupied by Joseph Angelo B Ogrimen, who hasaratingof8883%

Among the 277 Thomasians who passed, 161werefirst-time-takers

The university's performance rate of 7690% represents a staggering increase

compared to the previous results from May 2023 (5947%) On the other hand, 2,740 out ofXX 8,734 test takers nationwide passed the October 2023 3LECPA,yieldingapassing rate of 3137%, which is higher than the October 2022results(2584%)

The Professional Regulation Commission (PRC) published the list of newly certified public accountants, which is

accessible for public viewingatprcgovph

TheLECPAwasconducted by the PRC from September 30 to October 2, 2023, in Manila, Baguio, Butuan, Cagayan de Oro, Calapan, Cebu, Davao, Iloilo, Koronadal, Legazpi, Lucena, Pagadian, Pampanga, Rosales, Tacloban, Tuguegarao, Zamboanga, and Palawan

UST–JPIAPARTAKESINARKADIUM: AMVRECRUITMENTFAIR2023

The University of Santo Tomas – Junior Philippine Institute of Accountants joined ARKADIUM: AMV RecruitmentFair2023with booths and games prepared for AMVians, together with ten other organizationsfromAlfredo M Velayo College of Accountancy, which was heldfromOctober17-19at the UST Education Playground

Ms Rochelle Nazarene Lanuza, president of USTJPIA, introduced UST-JPIA as the official student academic organization of BS Accountancy (BSA) students and the official UST local chapter for the national federation of JPIA NCR-West as an organization that aims for the holistic development and growth of every BSA student,whethertheyare

Margaux Isabel Moreno

a member of UST-JPIA or not,astheytaketheirstep to become a future ThomasianCPA

“Ourorganizationaims tohelpyouandassist youinyouracademic developmentor excellenceandnonacademic development,”

-Ms Lanuza

She then enumerated someofthe15committees ranging from nonacademic to academic organizationsinUST-JPIA

For academics, they have an Accounting Pool, the official delegate for quiz bee competitions and business case competitions for university-wide, regionalwide, and national-wide competitions.

For non-academic, they have a creatives committee that aims to develop artistic skills and hone creativity. Other

PUTheUST–AlfredoM

committees are Peace and Wellness, Monitoring and Evaluations, Research Committee, Debate Team, External Audit, The Ledger, ProductionTeam,E-Sports Committee,Technicaland Logistics, Mentors’ Circle, Community Service and Environment, Junior Directors, and Junior Coordinators

Subsequently, in an organization interview segment during the opening of AMV Recruitment Fair 2023, Ms Lanuza revealed that the word encapsulating the overallidentityandtheme of UST-JPIA this year is "Quintessence" According to her, this term symbolizes the perfect exampleofsubstanceand experience

As the official representative of the UST local chapter for NFJPIA (National Federation of Junior Philippine Institute of Accountants), UST-JPIA aims to be a paradigm of excellence, not just academically but also in personalgrowth

Ms Lanuza emphasized that they see themselves asrepresentativesofUSTJPIA and the university as a whole, striving to create quality events and develop their members intoexemplaryThomasian CPAsandJPIAns

During the event, Ms Alliyanna Mae Gilera, a 4th-year student and member of the JPIA band, performedanintermission numberwitharenditionof "PartofYourWorld"

Inabriefinterview,a4MA2 student, Jasmine Santos, shared her positive experience at the JPIA booth She praised the engaging activities and

the theme while considering joining the organization despite potential second-term commitments

“Yung theme nila maganda and maganda ‘yung questions kasi may matututunan ka na about sa JPIA, na syemp gusto mo mag-me necessary siya na alamkatungkolsao yun,”Ms Santossaid

Participants who wo games prepared by UST JPIA received a token as part of the 11 tokens needed in exchange for items available in the Accountancy Student Councilbooth

with the UST-SIMBAHAYAN Community Development Office and the different community centers of the University of Santo Tomas (UST), with the theme “Kabuhayan, Kaunlaran at

Sama Samang Pagkamit ng Maginhawang Buhay”lastNovember11,2023atTanYanKeeAuditorium

ThePistangTomasopeningceremonypromotedcommunitydevelopmentwithalectureontheBusinessRegistration

VelayoCollegeofAccountancyspearheadedtheopeningofPistangTomas2023incollaboration

Kultura:

Process and Simple Taxation by Professor EnricoTabag,CPA,MBA

“I am honored to witness your commitment and dedication in developing UST partner communities to be self-reliant, interdependent, and empowered by promoting sustainable livelihood,” Prof. Tabag said in his post-eventFacebookpost

A community-engaged research proposal from the AMV College of Accountancy entitled “Needs Assessment of the Enterprises in the Partner Communities” was also presented as a basis for developingtrainingand

formation programs that the Pistang Tomas cluster willadopt

Theprojectwaspresented by Ms Melba Matula, CPA, MBA,asfacultyproponent, JulianaNicoleGoas student proponent, with the UST - Accountancy Student Council (USTASC) and the UST - Junior Philippine Institute of Accountants (UST-JPIA) for collaborating student organizations

Simultaneously, launching the enterprise accompaniment program anddeclaringtheopening of this year’s Pistang Tomas took off near the endoftheprogram

UST-JPIATREASURERSPEAKSAT THEDIAMONDS2023:THE FINANCIALSUMMIT

Representatives of the University of Santo Tomas Junior Philippine Institute of Accountants took part in ‘Diamonds 2023:TheFinancialSummit’withMr BrentAllanSantos,TreasurerandDirectorforTechnicalsandLogisticsofUST-JPIA, asoneofthedistinguishedspeakersoftheeventheldlastNovember10,2023,attheEducationAuditorium

Throughaseriesoftalksbycredibleleadersinthefieldoftreasuryandauditorship,thisyear’ssymposiumhasgeared uptreasurersandauditorsofuniversityorganizationstowardtheirroleofbecomingresponsibleheraldsoftruth

Notably, Mr Santos anchored his talk around the theme “Assessing Your Organization” by sharing the importance of assetmanagementinorganizations Hehasdeeplyemphasizedthateffectivemanagementisastrategicimperative, ratherthanamerenecessity,thatcontributestoanorganization’ssuccess

“For organizations, effective asset managementiscrucialas it directly impacts their operational efficiency, financial stability, and long-term sustainability,” Mr Santosstated

He then furthered his discussion as he touched on the eight core principles of asset management that strategically advance organizationsfromthe

the moment assets are categorized up until they are sustainably managed andstored

Mr Santosconcludedwith a strong note highlighting themostsignificantroleof asset management in assessingorganizations

“By embracing a holistic approach that encompasses people, technology, sustainability, andcollaboration,wecan

unlock the full potential of our assets and pave the way for a future where organizations thrive, innovate, and make a positive impact on the world,”heended.

Rev Fr RobertoL Luanzon Jr, Atty Minerva A Sobreviga-Retanal, and Mr Rainier F Salas also joined the event as they helped equip student leaderswithdesirable

qualities they must developastheyfulfilltheir duties in their respective organizations.

The symposium was organized by the UST Central Student Council in collaboration with the Student Organizations Coordinating Council, which has assembled all treasurers and auditors of Student Councils and Student Organizations of theuniversity

UST-JPIAHOLDS1STGENERAL ASSEMBLY

The UST-Junior Philippine Institute of Accountants (UST-JPIA) kickstarted the academic year with a general assembly entitled “Enchante: A Night of Opulence” held online via Zoom on November 29, 2023

The event’s purpose was to showcase the current executive board and directors, accomplishments, presentation of finances, andplansforthefutureof theorganization

The General Assembly was opened by UST-JPIA President Rochelle Nazarene Lanuza who talked about the importanceofthegeneral assembly and the organizationasawhole

“Inthisspace[ ],weopen a space for dialogue and spread [ ] wisdom with a common purpose To engage in meaningful conversation, celebrate union, and create a path towards success,” Lanuza expressed

UST-JPIA Vice PresidentInternalGwynethNazareth thenproceededtopresent the general plans and actions for the organization’s academic year, which included upcoming events for the organization’smembers

Furthermore, the event featured National Federation of Junior Philippine Institute of Accountants - National Capital Region (NFJPIANCR) President Grezel Joy Denise Aglobot who served as the guest speaker for the said generalassembly

In her speech, she introduced the national council’s system and the upcoming events for NFJPIA-NCRthisacademic year

UST-JPIA Treasurer and DirectorforTechnicalsand Logistics Brent Allan DC Santos also presented the organization’s financial report including expenses from the previous academicyear

Moreover,UST-JPIAAdviser Asst Prof Christopher German sent words of encouragement for the members during the assembly who told JPIAns toholdtheirheadsuphigh and continue doing their best throughout their AMV journey

The event was closed by Vice President - Internal Gwyneth Nazareth who wished the members well as they traverse the path ofbeinganaccountant

“In the world of Accountancy, let your dreams be the driving force of propelling you forward and navigating the complexities with grace and determination,” Nazareth said in her closingremarks

The event also featured numerous ice breaker activities and games which were eagerly participated by the members and made the opulent event even more memorable

Vinz Andrew S Coresis

THERISEOFAPOLAKI’SVICTORS: JPIALEAGUESEASON4

Jasmine Rose Cerezo

Apolaki Alliance, the official Esports Team of the University of Santo Tomas –Junior Philippine Institute of Accountants, hosted the fourth season of its annual esports tournament titled “Apolaki Alliance: JPIA League Season 4” on December 4-6, 2023, via Discord and FacebookLive

This season’s tournament has summoned mighty warriors of the AMV community to embark on their quests on the battlegrounds of Mobile Legends:BangBang,

Valorant,andTetris

Among the four Tetris warriors, Angel Nicole E. Soriano rose to the top of thepodium

Game casters Aaron and Bipolar were invited to host a live commentary for the final battle of the Ledger-ndary against the Vipers on the Mobile Legends: Bang Bang battleground and the matchofSweet16against Ralph’s Angels on the Valorant battle arena broadcasted via FacebookLive

lastDecember6

After the fall of the final turret, the Vipers with players Carl Jermaine L. Gonzales, Arianne C Villuafuerte, Joshua R Redublo, Christian Gabriel B Bidaña, and Rafael Luis Cortes claimed victory during the final battle of the Mobile Legends: Bang Bang

On the other hand, Sweet 16 with players CharlesHenriC Dizon,BrentFroilan B Santiago, Augustus Xavier C Funelas, Alfonso Baluyut,

Sherwin Jude M Salilig, and Justin Macam emerged as victors for Valorant

All tournament winners were recognized and receivedacashprize

The Apolaki Alliance: JPIA League is an annual nonacademic event organizedbytheUniversity of Santo Tomas–Junior Philippine Institute of Accountants to promote competency, camaraderie, and a healthy gaming communityamongJPIAns

PAHINGINGNOTES:TheEthicsof LectureNotesandReviewer SharinginUST-AMV

In the dynamic academic landscape of the University of Santo Tomas - Alfredo M Velayo College of Accountancy (UST-AMV), a subtle but pervasive practice raises pertinent questions about academicethics sharing lecture notes and reviewers among students Astheacademic community grapples with evolving norms and ethical considerations, the debate arises: Should sharing such materials be considered against copyright, tantamount to cheating, or deemed ethically wrong? This questionbringsupalotof discussions about what it means to be fair and reasonablewhenitcomes tolearning

Amid this academic discourse, the ethical dimensions of such actions come under scrutiny, forcing us to examine the intersections of collaborative learning and individual integrity critically.

Advocates for the culture of sharing emphasize that workingtogetheriscrucial for doing well in academics In the complex field of accounting, understanding concepts often involves a group effort, and sharing lecture notes and study materials becomes a valuable tool in helping students better grasp and master challenging topics This collaborative approach

reflects the teamwork prevalentinthereal-world accounting profession, where various viewpoints contribute to making solid decisions Embracing a shared learning environment fosters academic success and prepares individuals for the collaborative dynamics they will encounter in their future careers In this way, shared resources contribute to a wellrounded educational experience in accountancy

Conversely, the growing relevance of copyright infringementconcernshas emerged. As students exchangecarefullycrafted study materials, the

distinction between collaborative efforts and unauthorizedreproduction becomesvague Findinga middle ground between sharing for educational purposes and honoring intellectual property rights becomes essential when faced with this ethical dilemma. Achieving this balance is critical to navigating the complex landscape of academic ethics in the face of widespread material sharing

Mark Aaron O Baylon

practices do not mean avoiding personal comprehension Instead, it's seen as a strategic learning method, utilizing shared knowledge to enhance individual efforts. The difficulty lies in distinguishing between constructive collaboration andtheunethicalshortcut of exclusively relying on shared materials during exams Navigating this distinction is essential for maintaining academic integrityandensuringthat shared resources contribute positively to learningoutcomes.

At the core of the issue lies the crucial aspect of academic integrity For UST-AMV, which is dedicated to molding ethically conscious professionals, it becomes essential to cultivate an environment where academic success results from a blend of individual effortandcollaborative

learning The critical challenge is finding the balance between sharing to enhance comprehension and upholding academic integrity

To tackle these concerns, UST-AMV should consider establishing explicit guidelines regarding the ethical sharing of study materials Encouraging students to form study groups, participate in active discussions, and collaborate within welldefined limits can nurture a culture of responsible sharing At the same time, instilling awareness of copyright laws and promoting the ethical utilization of shared resources is vital in preparing students for the demands of the professionalworld

Within the complex structure of academic ethics,exchanginglecture

notes and reviewers requires careful navigation This practice reflects collaboration and learning together, but it also calls for a deep understanding of copyright rules and a dedication to maintaining academic integrity

Creating a space where students can use shared resources responsibly becomes crucial as the college progresses This is not just about making skilled accountants but about developing individuals who are ethically aware and prepared for real-world challenges. It is essential to recognize that sharing materials can be positive when done responsibly, contributing to a supportive learning environment This acknowledgment highlights the significance of distinguishing between responsible resourcesharing and potential ethicalconcerns

THE LEDGER T L

AY 2023-2024

EDITOR-IN-CHIEF

MarkAaronBaylon

MANAGINGEDITOR

EimeryJinelleTabuan

TrishaPamelaCababat

ASSOCIATEEDITOR-WRITING

MargauxIsabelMoreno

ASSOCIATEEDITOR-VISUALS

FionaFrancheskaValdez

EDITORIALASSOCIATETOTHE

SENIOREDITORS

AngelaShainaOliva

HEADPRODUCER

MaMadeleineNicoleMuere

ASSOCIATEPRODUCER

BiancaAllyssaBallecer

MEDIAPRODUCTION MANAGER

AngelaJoyMolina

NEWSEDITOR

AnnaMaeTorres

FEATURESEDITOR

CzarliseDeCastro

LITERARYEDITOR

KatrinaKarlaDeVera

CHIEFPHOTOGRAPHER

LeahnorJoyPaclibar

LAYOUTEDITOR

AnnelleConda

ARTEDITOR IsabellaLacuna

NEWSSTAFF

JasmineRoseCerezo

VinzAndrewCoresis

FEATURESSTAFF

LevieJulianneMartin

DanayaNicoleSantiago

LITERARYSTAFF

LevieJulianneMartin

SamanthaMarieMelad

AllayneMargarethSevilla

JaycylleKayneSoto

ReginaMarielQuillo

DanayaNicoleSantiago

PHOTOGRAPHYSTAFF

JejomarAgoncillo

LAYOUTSTAFF

GalenElijahArzadon

PaulBenedictMagdangal

PRODUCTIONSSTAFF

LawrenceNikkoBautista

Daet,MariaAndrea

SimonPeterMalicdem

JuliaSamanthaManuel

ReginaMarielQuillo

SamanthaMarieMelad

ADEGREEINPERSISTENCE: TAKINGADETOURTOMOUNT EVEREST

Margaux Isabel F Moreno

Graduating “on time” is one of the many worries that plague a college student’s mind With the fluctuating economy, territorial disputes, incompetent governing bodies, climate change, the absence of generational wealth or nepotism in the family, and maybe even the impending apocalypse, it is understandable that we academic weapons have become chronic overthinkers when it comes to securing the future of our dreams as soonaspossible Acollege degree is considered a valuableassetthatpeople investinbecauseitisseen as a means to escape poverty and a pathway to success Hence, we have developed the belief that the earlier we graduate, the earlier we can work to secure financial stability. Though it is a commendable feat to be able to earn an undergraduate degree aftereightdemanding

semestersinfouryears, it is still reasonable to graduate “late” or become “delayed” They are built differently, and so are you. The important thing is, better late than never,right?

intentional choice or a result of unexpected challenges, there can be a variety of factors that causedthedelay,suchas shifting courses, financial restraints, health issues, ineffective teaching and learning methods, and other personal circumstances Various narratives are testaments to the complexity of navigating the educationallandscape.

Donotletthestigmathat you have to adhere to a specific timeline or else “mapag-iiwanan ka na” get to your head. Even projections made by the best companies can fail to predict the actual outcome of reality Dreams may change, but they should not expire. Pursuingthemoutsidethe constraints of time may just do wonders, as learningisnotlinear

To begin with, being delayed may not be somethingtobeproudof, but it is worth emphasizing that it is not something to be ashamed of, either Simply, it is what it is Life happens, and we sometimes inevitably get the short end of the stick In our culture, it is a common misconception that being delayed meansbeingafailure.But beyond the belief of irrelevant loudmouth bothers, the truth is you only fail when you stop trying So do not treat yourself like the elephant in the room because you are as human as everyoneelse. You are the main pilot of your life, but you cannot avoidafewturbulences Furthermore,whetherby

along the way You can reroute or take a detour, but no matter what, do not forget that your main goal as the pilot of your life is to make sure you land There is that fear that you will crash because of factors that are out of your hands Insteadoflettingthatfear consume you, let it fuel you to do your best to survive as much as possible.

To sum it up, the trajectoryofourlifeisnot solely based on how manysemestersittookus to finally get our diploma. It is determined by the effort we choose to put intoachievingourdreams and having a degree in persistence to keep up with life. So shape your mind into thinking of it as paving your own path and taking a detour to MountEverest Althoughit is a tough climb, the experience could make for an incredible underdogstory

“KUMAINKANABA?”

By: Anna Mae Torres

“Kumain ka na ba?” a common everyday question for Filipinos to ask each other whether they have eaten or not Some associate this with love and care, while others associate these four Tagalog words with flirting But, as much as peoplewanttotalkabout flirting, a more concerningtopicmustbe discussed

College students nowadays seem to normalize eating once or twice a day With hectic class schedules and busy days, they usually forget to fuel their body with the needed nutrients to energize themselves; and if they do remember to eat, the available and budget-friendlymealsare often unhealthy So, what choice do they really have,right?

Technically,theydohave a lot of choices The University of Santo Tomas, specifically, is a biguniversity,andalmost every spot around the school offers a variety of food choices Well, if someone doesn’t really care about their health, it’ssoeasytochoosethe well-known fast food chains and restaurants without bothering to look for recommendations or healthier options. There are karinderyas who serve viands with vegetables in them or ready-to-eat salads and fruits in some convenience stores. One may also opt to bring home-cooked meals which even saves them money If they live in a dormitory, they could try to have easy to cook meals incorporated with vegetables, fish, or fruits ontheside

Thereareactuallyalotof videos and articles online thathelpinpreparingand choosing a healthy meal amidst busy college life Yes, it might be hard to accomplish or maintain but there’s nothing wrong in trying and pursuing a healthy lifestyle based on what fits in a student’s timeandbudget Thisisa hard task but indeed a beneficial one Take for instance, the study published in the Journal of American College Health (2020) where it was found that healthy eating habits contribute to higher academic achievement among college students Breakfast consumption was proven to positively affect the students’ GPAs, while the frequent consumption of fast food doestheopposite

Indeed, a healthy body could save college students in moments of stress and burnout Some might argue that being healthy is expensive, whether in monetary or time value. But as cliche as it repeatedly sounds, health is wealth It is beneficialtoconsiderthat a healthy mind is a healthybody,andifitfeels likeit’shardtomaintaina healthy mind with all the academic and life stressors, then maybe reversethestatementand pursue a healthy body instead, so that a healthy mindfollows

From now on, may this “kumain ka na ba?” question serve as a reminder to have a healthy and studentfriendly diet for college students who are demotivated to pursue a healthierlifestyle

THEDICHOTOMYOF“DESERVEKO ’TO”MOMENTS

Czarlise De Castro

As we are given the privilege of venturing into a life full of not only wondrous things but also harsh realities, we will always find ourselves stuck in a situation where self-trust wavers In the eventbywhichitoccurs,it is our often instinct to lean towards making a logical and practical decision, as we are deemed to do so We would typically sacrifice what we want in exchange for things that willbringpragmaticgains to our whole being And yet, this approach can, although beneficial, sometimesleaveavoidin our system, as if something essential is missing We wrestle with the notion that perhaps nowisnotthetimeforour desires to rule over what our life and current situationtrulyneed

Amidst the hustle and bustle of our daily lives, the pursuit of personal and professional achievement often goes hand in hand with welldeserved rewards This sentiment encapsulates the phrase, “deserve ko ‘to”(Ideservethis),which has permeated today’s social landscape In today’s context, the aforementionedphraseis a representation of declaringone’sself-worth andvalidationofpersonal achievements, no matter how significant or insignificant it may seem However, a complex dichotomy lies beneath the surface of this seemingly innocuous phrase While it celebratesindividual

accomplishments and self-care,italsoreflectsa society grappling with entitlement, instant gratification, and the blurred lines between deservingandearning. Being trapped in an illusionofentitlement

The “Deserve ko ‘to” mentality embodies the belief that one is inherently entitled to specific rewards without necessarilyhavingtoearn them through rigorous effort or merit It is rooted in seeking immediate validation or recognition for every action taken, thuscreatinganillusionof entitlement where we are accustomed to receiving merits without truly earning them It undermines the significance of putting in effort over doing something and diminishes the sense of satisfaction and fulfillment that comes from achieving goals through genuine effort anddedication

In a broader context, this mentalityperpetuatesthe cultureofself-entitlement It cripples society’s fundamental principles, such as fairness, meritocracy, and social cohesion, which pose a threat to the long-term stability and prosperity of the society. When selfentitlement brought by this mentality begins to dominate, it creates disparities in access to opportunities and resources while indirectly breeding resentment amongthosewho

perceive themselves as working hard and deserving of recognition but feel overshadowed by those who reap the rewards without a similar effort. Moreover, this also leads to a lack of accountability as one is blinded to prioritizing self-desires over the collective well-being of society.

While the "Deserve Ko’To" mentality may offer temporary satisfaction or validation, it ultimately undermines personal growth, diminishes the value of effort and merit, and contributes to a culture of entitlement andcomplacency

Striking a balance with self-care and accountability

On the flip side of the coin, the “Deserve ko ‘to” phrase is more than just a representation of the self-indulgent expression of entitlement as it reveals to be a self-care and self-empowerment tool much needed in this present-day society dominated by the hustle culture It serves as a counterbalance for overworking and sacrificing one’s wellbeingasitacknowledges and celebrates personal milestones affirming one’s worth and mental health This, in turn, recognizes that self-care should not be viewed as something that is selfish butratherasanessential formaintainingahealthy work-life balance and preventingburnout

Despite this, it is of significance to strike a balance between selfcare and personal accountability whenever letting this mentality prevail in our system. Rewarding oneself as a celebratory act of each small or big milestone is equally important as ensuring that these moments are earned and not simply expected This involves making an effort to work towards goals actively and contributing positively to one’s growth Harnessing the power of this mentality cultivates a healthier and more empowered approach to self-careandfulfillment

Whenisittimetoreward ourselves with what we thinkwedeserve?

With all these in mind, it prompts us to reconsider the criteria for deserving something, even if it is truly subjective in nature It mainly urges us to take proactive steps toward our objectives, surmount obstacles, and merit our accomplishmentsthrough dedication and persistence instead of simply anticipating rewards with minimal to noeffort Thisunderscores the emphasis on appreciating the journey or process as much as its significant result, finding fulfillmentinthejourneyof growth and selfimprovement By shifting our mentality from a feeling of entitlement to a state of empowerment, wecancultivateaculture marked by responsibility, strength, and genuine worthiness

GAMBLINGTHROUGHLIFE’S CHALLENGES

Imagineputtingsomuch work into something and then not reaping the fruits you rightfully deserve, and on top of that,youstillhavetobear hearing things from people, saying that you should have tried harder as if they witnessed all your struggles and sacrifices – or as if they have not While it is true that failures could result from slacking off, people mustalsounderstandthat itisnotonlytheeffortone puts in that contributes to success It is evident in various aspects of our lives and is also not something new in a student’s life Hence, we cannot always conclude that the reason someone did not get quite good resultsisbecausetheydid nottryenough

Stories of people whose hardworkledtoachieving what they aimed for will always remain inspiring, anditisjustrighttogrant them credit for that However, if we give recognition based on the effortsonehasexerted

insteadofwhattheyhave reached, many more people deserve to be on the list For instance, if hard work is all it takes to ensure a decent lifestyle, people in the working class, especially those whose income does not even meet the minimum wagedespitedoingtaxing work, must have received greaterrewardsinsteadof a salary barely enough to makeendsmeet.

Moreover, there is no doubt that this is also a reality in students’ lives Lucky are those who strivedandthenafterward met the goals they have set, but we cannot deny that there are also students who have invested as much but did not get the return they deserve One example is what its students could witness at the UST-AMV College of Accountancy Withthelevelofdifficulty in AMV, many students do not end their journey in the said college according to their plans upon entering it. Like other students, many

have had sleepless nights, skipped meals, and missed hangouts with family and friends, alltodedicatemoretime to study, yet still fell short of favorable results. And because of alltheunfortunatestories in AMV, many have already tagged it as the debarment capital of the university

We must understand that therearealotoffactorsto successthatareoutofour control Hence, no matter how much people say whatonemusthavedone, it still does not guarantee better outcomes Even if it is coming from people who only have genuine intentions – may it be from motivational speakers or the people closest to us, such as our parents, no one can say that you should have worked smarter and not harder because you know within yourself that you already did the smartest wayyoucouldeverthinkf to get through. And citing AMVonceagain,therehas been a saying

HARD WORK DOESNOT ALWAYS PAYOFF.

going around the college that says, “AMVian lang ang makakintindi sa kapwa AMVian,” essentially saying that only AMVians can understand each other It points out a general truth of how we cannot fully grasp what one is going through unless we get to have a first-hand experienceofit

Attheendoftheday,the very witness of our hard work is ourselves, making us the ones to know what we deserve And it may take too manyheartachesbefore realizingit,butwedonot always get that – we sometimes get too bad, other times too good Reality will teach us that hard work does not always pay off Nevertheless,westillhave the option to keep going despite having yet to determine where it might lead, even if our only reason is mere faith that Someone is in control, and all we have to do is fight fair until things fall intotheirrightplaces

Katrina Karla E de Vera

Navigating Through Study Hubs THINKING OUTSIDE UST’S BOX:

Czarlise P. De Castro

In the dynamic landscape of the UST-AMV College of Accountancy, where precision and productivity are the bedrock of academic pursuits, students find themselves immersed in the delicate dance of balancing rigorous coursework and multifaceted responsibilities Yet, the pursuit of productivity is a

nuancedjourneyinfluencedbya myriadofexternalfactors.

Home and the familiar schoolpremises,while servingtheirpurpose, maynotalwaysoffer theoptimalenvironmentforachieving peak efficiency

Consequently, studyhubsemerge astailoredsanctuaries,strategically positioned to accommodatethe diverse needs of studentsseekingnot justproductivitybutan elevated academic experience.

Thebustlingstreetssurrounding the university are not just pathways to classrooms and corridors of learning They house a dynamic ecosystemofstudyhubs,wherethe symphonyofturningpages,thesoft humofdiscussions,andthetap-tap of keyboards create a unique ambiance the heartbeat of academic pursuit This sanctuary offers study spaces needed for focus,collaboration,andintellectual growth This feature delves into the vibrant world of study hubs around UST-AMV, uncovering the spaces that have become essential companions in the pursuit of academic excellence and personal growth.

Nestled along the vibrant GM Tolentino Street, a stone's throw away from P Noval Street, 933 Creatives stands out as a favored sanctuary for the industrious minds of AMVians andThomasiansalikesince2019

Boasting a pet-friendly environment, 933 Creatives welcomes furry companions alongside students, creating a

comforting atmosphere The ambiance is charged with youthfulvigor,complementedby complimentary high-speed internet and unlimited drinks, featuring an array of coffee blends and refreshing iced teas The rates, ranging from a pocket-friendly one-hour option to a day-long immersion at Php 80 - 450, make it accessible to various schedules and preferences, ensuring flexibility for its users Furthermore, the cafe's two floors, thoughtfully divided into shared and solo desks,providetheperfectsetting for collaborative projects or focused individual study sessions

933 Creatives is not merely a study hub; it's a haven designed forholisticproductivityandwellbeing Beyond its affordable rates and inclusive amenities, the cafe offers additional perks such as drafting areas, designated napping zones, and a fully air-conditioned space With accessible power sockets for electronic devices and a commitment to fostering a conducive environment for productivity, 933 Creatives emerges as a versatile space that caters to the diverse needs of the dynamic academic community. The cafe's periodic promotions and discounts, tailored to the seasons of academic life, further solidify its status as a go-to destination for innovation, collaboration, and, of course,endlesscreativity

TNCStudyHubP. Noval

TNC Study Hub has swiftly becomeabeaconofproductivity since its recent opening in January 2023 While widely recognized as an internet café, TNC Study Hub stands out by seamlessly transforming into a haven for focused work and study, accommodating the varied needs of its diverse patrons

With rates tailored to

accommodate different preferences, ranging from a budget-friendly one-hour slot to an immersive whole-day experience at Php 60 - 500, the hub ensures accessibility for students with dynamic schedules The facility also offers meeting spaces at a rate of Php 500 per hour, accommodating a maximumof10people,complete with essential tools such as a whiteboardandasmartTV

AdistinctivefeatureofTNCStudy Hub is its provision of private pods and shared desks, giving patrons the freedom to choose the environment that suits them best With the convenience of high-speed wifi, unlimited coffee to keep the creative juices flowing, and the rare perk of being open 24 hours daily, TNC StudyHubemergesasaversatile space that caters to the diverse and ever-evolving needs of students and professionals alike Whether seeking a quiet corner for focused study or a collaborative space for group endeavors, TNC Study Hub welcomes all into its dynamic and accommodating atmosphere

Locatedon1241NavarraStreet,a stone's throw away from the vibrant Dapitan Street, St Pio Study Hub is a beacon of tranquility amidst the academic bustle Thisstudyhavenopensits doors daily from 10 AM to 2 AM, ensuring students have ample timetodelveintotheiracademic pursuits at their convenience With its strategic location and extensive operating hours, St Pio becomes a sanctuary for those seeking a focused and conducive environment for their studies.

St. Pio Study Hub understands the diverse needs of its patrons, offeringarangeofratestocater to varying schedules and preferences From an affordable one-hoursessionatPhp60toan immersivewhole-dayexperience at Php 350, students can tailor their study sessions to fit their

academic demands For those seeking an extended commitment, St Pio provides one-weekand30-daypassesat Php 2250 and Php 6000, respectively,promotingaflexible andbudget-friendlyapproachto long-termstudyarrangements

WhatsetsSt PioStudyHubapart isitscommitmenttoprovidinga well-rounded study experience Boasting focus group areas, board rooms, shared desks, and an array of sit-down spaces, the hub ensures that students have a variety of environments to choosefrom Thestudyhubgoes beyond the basics, offering amenities such as sockets, a quiet atmosphere, free wifi, and full air conditioning The thoughtful touches extend to complimentary coffee and snacks, creating a nurturing space where students can fuel both their minds and bodies St Pio Study Hub even goes the extramilebyprovidingashower room,ensuringthatstudentscan refresh themselves during long study sessions. With its comprehensive offerings, St Pio Study Hub emerges as a holistic havenforacademicexcellence.

Mind Zone España

In the bustling intersection of Adelina Street and España, Mind Zone España establishes itself as a haven for students seeking a conducive space for academic pursuits The study hub opens its doors to an environment where productivity thrives and students are equipped with the tools needed for success It is open dailyfrom8am-11pm

MindZoneEspaña'scommitment to fostering a focused study environmentisevidentinitswellthought-out offerings. With free wifi, unlimited coffee and iced tea,andanabundanceofcandy, students can indulge in an atmosphere that promotes both concentration and comfort The solo and shared desks are equipped with study lamps and bookstands, ensuring that each student has a well-lit and organized space for their work Thestudyhubgoestheextramile by providing a refrigerator for packed snacks with no corkage fee, accommodating its patrons' diverseneedsandpreferences

The rates at Mind Zone España are designed to cater to the varyingschedulesofstudents

From an affordable one-hour sessionatPhp88toawholeday ofuninterruptedstudyatPhp358, the hub ensures that students can tailor their study sessions according to their academic demands For those seeking a more extended commitment, Mind Zone offers prepaid plans, ranging from 3 days to 30 days, providing flexibility and value for students with long-term study arrangements Additionally, the meeting room, equipped with a smartTVandprintingservices,is available at Php 888 per hour, offering a dedicated space for collaborative work and discussions. In essence, Mind ZoneEspañaemergesasnotjust a study hub but a holistic center where students can thrive academicallyandfindcomfortin theirpursuitofknowledge

These study hubs are more than spaces; they are dynamic environments tailored to suit the ever-evolving needs of UST-AMV students Each hub, with its unique offerings and thoughtful amenities, becomes an integral part of the academicjourney,providingnotjust aplacetostudybutasanctuaryfor growth, collaboration, and productivity. In the vibrant streets surrounding UST, these study hubs redefine the meaning of academic spaces, transforming them into indispensable companions on the pathtosuccess

NAVIGATING THE CHALLENGES: AMVIANS IN THE ERA OF ENRICHED VIRTUAL LEARNING

In the ever-evolving landscape of education, the UST-AMV College of Accountancy students have embarked on a uniqueandtransformative journey through the realm of enriched virtual learning This venture, spanning the past few years, has proven to be a rollercoaster of events, presenting both advantageous and disadvantageous scenarios that test these students' adaptability, flexibility,andreadinessto unprecedentedlevels.

The experience has unfolded as a mixed bag, with students grappling with the intricacies of adjusting to the evolving educational landscape Enrichedvirtuallearning,a novel approach necessitated by global circumstances, has become a litmus test for students' ability to comprehend and navigate through methodological ways of studyingandlearning For AMVians,thisjuncture

transcends the realm of mere academic challenge; it's a transformative period that can either make or break them, urging them to strive for excellence despite the formidable hurdles

Amidst these challenges, the UST College of Accountancy has exhibited compassion and unwavering support, recognizing and acknowledging students' unique challenges during these unprecedented times However, the ageoldadage,

moments, echoes in the halls of academia As students grapple with the ever-changing surroundings and customary shifts, the ability to adapt becomes a defining factor for success

The resilience displayed by AMVians in embracing the challenges of enriched virtual learning serves as a powerful testament to their character and commitment to excellence The fittest among them are not merely surviving but thriving, reaping the benefits of their adaptabilityandforwardthinking approach As the educational landscape continuestoevolve,

AMVians are not just students; they are pioneers, navigating uncharted territories and emerging stronger, more adaptable, and better prepared for the dynamic world that lies ahead This journey not only shapes their academic prowess but molds them into individuals who are adept at facing challenges with resilience, innovation, and a spirit that goes beyond the confines of traditional learning

In the tapestry of history, women have woven threads of resilience and determination. Yet, for a very long time, nurturing women into leadership was labeled by society as something that is questionable and unfathomable. It wasn't untiltheearly20thcentury that women ' s empowerment notably increased, allowing room for untapped potential to flourish, such as women claiming their rightful placeatthetableofpower and decision-making Today, women, especially those who are part of the youth, are now taught the concept of taking up space: asserting themselves in traditionally male-dominated spaces or roles, challenging societal norms and expectations, and demanding recognition and equality As this concept crept its way

into the four corners of the university, local student academic organizationslikeUST-JPIA honoredwomenbyletting them take their own space, even in the littlest of rooms, where their voices echoed with the weight of wisdom and their actions spoke volumes about their capabilities.

As such, the organization has already been managed by women who have demonstrated exemplary leadership in the academic landscape for the past three consecutive years and inspired peers and future generations alike to reach greater heights in their professional and personal endeavors With this, the student leadership stories ofMarianneA Manginsay, Christel B Lucas, and Rochelle Nazrene G Lanuza will be unfolded

Marianne A Manginsay, the former President of UST JPIA A.Y 2021-2022, embarked on her journey ofleadershipwithadeeprooteddesiretocontribute meaningfully to the organization Although the position was out of her aspirations at first, but after being involved in numerous organization events, she mentioned, “ I realized I could do more by taking on higher leadership roles Aiming for the role of the President was an opportunity for me to reshape and restructure theorganization…”

Her responsibilities throughout her nvolvement in the organization were not limited to being the president as she also was a Junior Coordinator and Committee Head. This, in turn, helped her hone her organizational skills and embrace opportunities to be exposed to various corporatefirmsinlinewith her future profession. involvement in the organization were not limited to being the president as she also was a Junior Coordinator and Committee Head. This, in turn, helped her hone her organizational skills and embrace opportunities to be exposed to various corporatefirmsinlinewith her future profession To quote her, “Seeing all these gave me some valuable insights on the green and red flags each company has, which helped me decide which firmIwanttopursueinthe future” Her experiences during training programs andhands-on

involvement in organizing events equipped her with the confidence and leadership abilities necessary to lead the organization

After her tenure, she had her fair share of ups and downs, as she missed the chaos and sense of fulfillment of being an officer from time to time. However, she cited that the experiences and skills gained during her term continuetohelphershape my path forward, whether in accomplishing the last few courses in her program, pursuing career aspirations,orengagingin otherinitiatives

When asked about her advice to other student leaders, she said, “ you should place importance onbravery,purpose,anda growth mindset” She highlighted that taking risks and stepping out of one ' s comfort zone can lead to significant personal and professional growthopportunities

However, she also deemed it essential to have genuine reasons for pursuing leadership roles beyond seeking recognition or resume enhancement, as a clear sense of purpose aligned with one ' s values and aspirations, combined with a growth mindset, is crucial for maintaining consistency and commitment amidst challenges.

Lucas, the former President of UST JPIA AY 2022-2023 when asked about her origin story of being part of the organization Eventually, she fell in love with the process and the student leadership as a Thomasian JPIAn, which led her to be the organization'spresident

Reflecting on her tenure, Christel sometimes thinks about the what-ifs of not taking up the leadership roleadverselyaffectedher academic life, ultimately resulting in a decline in her batch academic standing. Despite moments of uncertainty and "could've been," she remains steadfast in her belief that her journey as president was part of her destined path. Through her experiences, Christel discovered new capabilities within herself, embracing the word "capable" to encapsulate her organizational, professional,andpersonal growth

“As a freshie, I was fascinatedbywhatJPIAis, so I registered as a member I was then intrigued as to how USTJPIA was able to handle multipleeventsduringthe academic year as compared to the other local organizations It motivated me to know more about the organization and actively participate in it,” mentionedbyChristelB

the process, staying motivated amidst setbacks, and leveraging leadership roles as opportunities for personal growth and learning “ take advantage of it to learn about yourself, your capabilities and power, and as well as your weaknesses Thesearethe most valuable learnings you will have with you in anyendeavoryouwilltake on for the rest of your journey and life,” she remarked

Post-presidenc life took on dimension of and purpose “my life presidencywa mainly becau absence of or as I think mor deeper than t like I was reb to aim f achievements in school, an new purpo experience opened door opportunities instilled in her eagerness to life's experie pursue her withzeal

Christel's a aspiring stud resonates wit journey of se and resilie emphasizes importanceof

A M E N T O R O F E M P O W E R M E N T

The current President of UST JPIA A.Y 2023-2024, Rochelle Nazrene G Lanuza, embodies a commitmenttoexcellence and empowerment in her leadership journey Her decision to pursue the presidency was fueled by a desire to make a tangible impact on the JPIAn community Her experiences as a member of UST-JPIA sparked her passion for leadership, motivating her to take on higher roles within the organization She said, “Aiming for the role of the President was an opportunity for me to reshape and restructure the organization, especially now that we’re transitioning to onsite events.”

Being the president, she had encountered instances of missed opportunities and unforeseen challenges, leading to moments of reflection on what could have been that she believed are inherent to a person However, she views these experiences as valuable lessons contributing to personal and organizational growth When asked how she overcame the situation, she said, “So, we either proceed with something less than what wewantedorscrapitoff

But, even so, it helps with our growth. We reflect on theseexperiencesanduse themasalessonlearned”

Rochelle's involvement in UST-JPIA has profoundly influencedherinaway that helped her know more about herself and what she should do to help her achieve her ideal self She has come to a realization that being part of UST-JPIA has made her do so much more than she initially thought of, so muchthatitmadeherreassemble her plans This newfound self-awareness has empowered Rochelle to pursue her ambitions with renewed confidence anddetermination,setting her toward personal and professionalfulfillment

As Rochelle reflects on what she can do for the organization, she aspires to increase the number of member engagements and our visibility on campus, start the transition of our events from online to onsite to developourmembers'skill sets to handle face-toface events on campus and strengthen our connections with other local chapters and accounting firms to continue to support our futuremembers.Asthe head of UST-JPIA, she associatesherselfwiththe roleofamentor holding

the power of authority while being actively supportive towards other membersthroughouttheir journeyintheorganization astheynavigatetheropes of accountancy Her commitment to serving the JPIAn community extendsbeyondthe confinesofherpresidency, embodying the true spirit ofleadershipandservice

Looking ahead, Rochelle offers valuable advice to aspiringstudentleaders,

“Neverbeafraid totaketherisk. Feelingdoubtfulis normal,butdon’t letyourfearskeep youfrompursuing yourgoals Tobe aleadermeansto takerisks challengingthe unknownand defyingyour limits”

She believes that true greatness lies beyond the comfort zone and that failure is a stepping stone towardsexcellence

CRAFTING AN IMPACTFUL CV: YOUR KEY TO PROFESSIONAL TRIUMPH

Paula Bianca E Cultura

In the intricate realm of job hunting and career advancement, your curriculum vitae (CV) is notjustadocument;it'sa narrative that unfolds your professional story, leavinganindeliblemark on potential employers. Whether you ' re a recent graduate stepping into the professional arena or a seasoned professional navigating the path of career progression, the essenceliesinpresenting your skills with utmost clarity and a touch of creativity

FIRSTIMPRESSIONS ABOUTYOURSELF

Beginning your CV with a captivating statement is akin to crafting the opening scene of a compelling narrative This statement should go beyond the conventional objective statement and delve into a concise but powerful expression of your professional aspirations Consider it the trailer to your career story, creating an immediateimpactonthe reader and setting the stage for a unique narrative that captures attentionfromtheoutset.

Once you ' ve grabbed the reader's attention, it's crucial to maintain that interest through a wellorganized structure Divide your CV into

sections, including Education, Work Experience, Skills, Achievements, and Certifications. Each section serves as a chapter in your professional journey, contributing to the overall story you ' re telling Ensure that the information flows logically and there's a seamless transition from onesectiontoanother.

WHATABOUTYOUAND WHATYOU’VEDONE?

Moving beyond the mere listing of duties is pivotal in crafting a CV that truly stands out Instead, focus on highlighting accomplishments and quantifying your impact, providing prospective employerswithatangible understanding of your contributions Utilizing numbers or percentages adds a layer of specificity that validates your skills and sets you apart from other candidates This approachtransformsyour CV into a results-oriented document, showcasing not just what you did but the actual impact you made

The professional summary serves as the trailertoyourprofessional journey, creating a snapshotofyourskillsand uniqueness Itshouldbea concise yet impactful overview that leaves a lasting impression This section is your opportunity to make a

strong initial connection with the reader, prompting them to delve deeper into the details of your CV. It encapsulates the essence of what makes you stand out, setting the tone for the narrativethatfollows

In the work experience section, the strategic use of action verbs becomes instrumental. Instead of merely describing your roles, emphasize your tangible contributions to each position Action verbs not only convey a sense of proactivity but also add dynamism to your CV They provide a clear picture of your ability to initiate positive change and make a real difference in the workplace

To inject depth into your CV, consider incorporating personal projects, hobbies, and a commitment to continuous learning These elements contribute to a holistic view of your capabilities and interests, showcasing you as a well-rounded candidate Personal projects demonstrate initiative, hobbies reveal aspects of your personality, and a commitment to continuous learning reflects your adaptability andgrowthmindset.

FINISHINGTOUCHESTO YOURLIFE’SCURATED SUMMARY

Meticulous proofreading is paramount to ensure error-free content It reflects your professionalism and demonstrates your unwavering attention to detail Errors can detract fromtheoverallimpactof your CV, so take the time to review and edit your documentthoroughly

Elevating the visual appeal of your CV is another essential aspect. Bold headers and strategicuseofitalicscan effortlessly guide the reader through your CV, making it visually engaging. A wellstructured and visually appealing document enhances the overall reading experience, ensuring that the reader can easily navigate through the sections and absorbtheinformation

Conclude your CV by indicating references or their availability upon request, providing a final touch, and communicating your professionalism

Remember,yourCVisnot merely a piece of paper; it's a carefully crafted narrative. By following these detailed tips, you ' re not just presenting your skills – you ' re weaving a compelling story that resonates with potential employers, making your CV the pivotal first step towards achieving professionaltriumph.

SUPERMARIO SPARKLE:

UST'SPASKUHANSEASONANDTHEGLOWING ODYSSEYOFTHOMASIANFESTIVITIES

vie Martin

As night descends, the University of Santo Tomas campus comes alive with the radiant glow of enchanting fairy lights and decorations, signaling the holiday spirit Bathed in a symphonyofreds,greens, blues, and whites, all traces of darkness vanish as the stillness of conversations gives way toaburstofvisualdelight Star-shaped lanterns embrace the main building, each adorned with mischievous eyes that playfully wink at passers-by, inducing a flutter of excitement as the days of celebration beckon Amid the warm and festive aura enveloping onlookers with magic, the Thomasian spirit is kindled with an undeniable sense of joy and wonder Venturing through the Arch of the enturies,awhimsicalpath unfolds, guided by cloudshaped LEDs floating and leading down lovers' lane andintothehistoricPlaza

Mayor Themainbuilding, cladwithdancingfaesof RGB, stands majestic bearing witness to all who scatter about with hushed sighs and murmured affirmations of making it through the finals. Not even a pair of rose-colored senses could match the optimism sparked by sightingallthecolors.

In the historical setting, the ever-iconic tiger statueisaccompaniedby life-seized power cubes, serving as portals to the realm of Super Mario, where dreams are limitless and imagination knows no bounds Flickering question marks through the eyes of beholders evoke various emotions and interpretations. Still, one thing is sure—laughter and joy ripple through the air, creating a sense of camaraderie signifying the true spirit of Paskuhan, despite the pressureof

doing their best for the final sprint After an exhausting day, AMVians aregreetedwithstringsof fairy lights hugging the branches of the trees, each glow evoking nostalgic emotions of when Christmas time was merely gifts, food, and parties The bittersweet reality of adulthood and holiday responsibilities mayweighheavily Still,as they bask in the glory of illumination leading them on the dark nights at UST, they smile and thank the stars for their glow, thanking the lights for beingtheircompanion

Astheyear2023nearsits end, UST became a playground of lights, not only for its physical bulbs of LEDs and crystals but also for igniting the flame of hope within those who have grown weary through the year. The Paskuhan Season may notbecelebratedallyear long, but their memories surelingerlongafterthe

lightsdimout.Andwhen thathappens,makesure that the light sparked withinyouliveson.