Ommegang - Grand Place, Brussels - 1&3 July 2008
Sunday, June 29, 2008
Friday, June 27, 2008
HUSBAND AND WIFE AWARDS
Starting off the competition of the
............ Serbia
Husband/*Partner
(*we have to be PC)
of the year awards
is a honorable mention for
The United Kingdom
...followed closely by
The United States of America
and then ................ Poland
but 3rd Place must go to
.........
Greece
it was very very close
but the runner up prize
was awarded to....
............ Serbia
but the winner of the
husband/partner of the year
......is
......... Ireland
Ya gotta love the Irish.
The Irish are true romantics. Look, he's even holding her hand.
Thursday, June 26, 2008
Dying With Dignity: The Case of the Filipino Caregiver in Canada
An Irish follower of Jose P. Rizal sent to his fellow Rizalists an appeal to help Juana Tejada, an Overseas-Filipino worker (OFW) in
Here is what this Irish follower of Dr. Rizal emailed his fellow Rizalists (including this editor): “Dear All, Can you please give this heart-rending story the maximum exposure and publicity so that the greatest possible number of signatures may be appended to the petition to have this dreadful deportation (from a country with one of the finest cancer-care services in the World) halted? Kind Regards, Don Brennock,
This column says that if Ms. Tejada’s cancer is terminal, her supporters in
But if Ms. Tejada’s ailment is curable, the Philippine Embassy in
On a bigger outlook, the Tejada case magnifies how the much-vaunted socialized medicine cum healthcare system of
Ms. Tejada’s case illustrates also a defective system in the
The OFWs are heroes because their remittances have kept the homeland economically afloat and the government coffers in the black. And heroes do not have to beg to get the protection of their government.
In another perspective, Ms. Tejada’s ailment brings to mind the dire predicament of the Philippine healthcare-and-hospital industry. Yes, it is indeed tragic that many Filipinos are born and they die without ever seeing a physician or a nurse in their lives. It is tragic because the
And to compound the misery of Filipino patients, especially those that develop fatal illnesses, the Philippine government spends for public health services less than $400-million per year. Then the government remits more-than $5-billion (spelled with a B) servicing its foreign debts (interests and parts of the principal), aside from rolling over a major portion of the interest year in, year out.
Even in an imperfect world, the plights of the OFWs and their dependents in the
This writer has also indicted before the woman leaders of the
Dying Filipino caregiver in Canada is being kicked out
Posted 12:36pm (Mla time) (Mla time)
By Ma. Ceres P. Doyo
Philippine Daily Inquirer
In my column last week on “Caregiver” the movie, I ended by saying that the movie should have a sequel. Well, it’s that column piece that is having a sequel. [Read more]
We offered Juana a path to citizenship if she would wipe the snotty noses of our brats. But some dim bureaucrat—in Alberta of all places, where they have the least understanding of what life is like here, and now — has decided that Juana’s illness ‘might reasonably be expected to cause excessive demand on health and social services.’…
She came here in 2003. She came to work. Never mind her dues, she paid her taxes. It is as simple as that. Here is another principle: we are Canadian; we do what’s reasonable.
Juana would have earned permanent resident status when her three years were up. She did not choose to get cancer in 2006. We are giving her no choice. We are sending her home to die …”
You can read Fiorito’s entire piece by logging on to http://www.juana-tejada.info/. The petition letter addressed to Prime Minister Stephen Harper is there for anyone to sign. I was the 801st signer. There is space for your own personal message.
I personally know one of the persons behind the petition. My US-based schoolmate, Mila Alvarez-Magno, and her husband Oswald are trying to gather as many signatures as could be gathered before August 8, the day Juana is to be sent home.
Dear Prime Minister Harper:
We, the undersigned, respectfully file this petition on behalf of cancer-stricken Juana Tejada, a Filipina caregiver, who has been ordered to leave the country by August 8 and whose application for permanent residency has been refused on the ground that her illness might pose excessive burden on the health care system.
We regard the deportation order against Tejada as no less than a death sentence, and a cruel and inhumane decision. It tarnishes
Like the thousands who hope for a better life in
Her cancer is a disease she did not choose to have. She might even have contracted the disease in this country. During all the three years when she was able, Tejada, in her small way, had supported the health-care system that she now desperately needs to care for her.
She is no burden to the health care system. She is being looked after by generous and compassionate doctors who are providing their services for free. She is buying her medications with the financial support of friends, neighbors, and members of her community.
Even granting that there is a cost to the system, surely, it cannot be said that in order to save a few thousand dollars in health care costs in this isolated case, Canada is prepared to suffer the ignominy of sending Tejada back to her homeland, the Philippines, a country with no socialized health care system, to die.
Caregivers like Tejada provide valuable home care services to thousands of Canadian families. They enable Canadians who use their services to lead productive lives, and to maximize their contributions to society. Unlike the thousands of refugees
PINOYS AND PINAYS
Meron akong gustong ibahagi para sa ating lahat na mga PILIPINO. Simple pero parang mahirap gawin ng karamihan sa atin. Hindi ito makukuha sa puro daldalan lang or walang kabuluhang pagtatalo, kumilos tayo ngayon na.
Sa ibang bansa: Pag nagkasala ang Pinoy, pinarusahan siya ayon sa batas.
Sa PINAS: Pag nagkasala ang ang Pinoy, ayaw niyang maparusahan kasi sabi niya mali raw ang batas.
Sa ibang bansa: Pinag-aaralan muna ng Pinoy ang mga batas bago siya pumunta roon, kasi takot siyang magkamali.
Sa PINAS: Pag nagkamali ang Pinoy, sorry kasi hindi raw niya alam na labag sa batas iyon.
Sa ibang bansa: Kahit gaano kataas ang bilihin at tax sa USA okey lang, katuwiran natin doble kayod na lang.
Sa PINAS: mahilig ka sa last day para magbayad ng tax minsan dinadaya mo pa o kaya hindi ka nagbabayad. Rally ka kaagad kapag tumaas ang pasahe at bilihin sa halip na magsipag mas gusto natin ang nagkukwentuhan lang sa munisipyo o kahit sa alinmang tanggapan.
Sa
Sa Pinas: Kapag nagkamali ang Pinoy katulad nang ganito, Sabi ng Pinoy, ang lupit naman ni
Mga igan, ilan pa lang iyan baka may iba pa kayong alam.
Bakit ang PINOY, pwedeng maging 'law abiding citizen sa ibang bansa ng walang angal' pero sa sarili nating bayang PILIPINAS na sinasabi ninyong mahal natin, eh hindi natin magawa, BAKIIITTTTT?????????
ETO PA, 'Ang Pilipino NOON at NGAYON':
NOON: Wow ang sarap ng kamote (kahit nakaka-utot)
NGAYON: Ayaw ko ng kamote gusto ko French Fries (imported eh)
NOON: Wow ang sarap ng kapeng barako
NGAYON: Ayaw ko niyan gusto kong kape sa STARBUCKS (imported coffee 100 pesos per cup)
NOON: Bili ka ng tela para magpatahi ng pantalon like maong
NGAYON: Gusto ko LEVI'S, WRANGLER, LEE (Tapos rally tayo 'GMA tuta ng KANO ') Di ba tuta ka rin naman.
NOON: Sabon na Perla OK ng pampaligo
NGAYON: Gusto mo DOVE, HENO DE PRAVIA, IVORY, etc. may matching shampoo pa
NOON: Pag naglaba ka batya at palopalo ok na, minsan banlaw lang sa batis pwede na
NGAYON: Naka-washing machine ka na plus ARIEL powder soap with matching DOWNY pa para mabango. Alam ko mas marami pa ang alam ninyo tungkol dito, pero mangilan-ngilan lang iyan para bigyan ng pansin.
Mga Pilipino nga ba tayo? O baka sa salita lang at E-Mail pero wala naman sa gawa.
My Fellow Filipinos,
When I was small, the Philippine peso was P7 to the $dollar. The president was Diosdado Macapagal. Life was simple. Life was easy. My father was a farmer. My mother kept a small sari-sari store where our neighbors bought sang-perang asin, sang-perang bagoong, sang-perang suka, sang-perang toyo at pahinging isang butil na bawang. Our backyard had kamatis, kalabasa, talong, ampalaya, upo, batao, and okra. Our silong had chicken… We had a pig, dog & cat. And of course, we lived on the farm. During rainy season, my father caught frogs at night which my mother made into batute (stuffed frog), or just plain fried. During the day, he caught hito and dalag from his rice paddies, which he would usually inihaw. During dry season, we relied on the chickens, vegetables, bangus, tuyo, and tinapa. Every now and then, there was pork and beef from the town market.
Life was so peaceful, so quiet, no electricity, no TV. Just the radio for Tia Dely, Roman Rapido, Tawag ng Tanghalan and Tang-tarang-tang. And who can forget Leila Benitez on Darigold Jamboree? On weekends, I played with my neighbours (who were all my cousins). Tumbang-preso, taguan, piko, luksong lubid, patintero, at iba pa. I don't know about you, but I miss those days.
These days, we face the TV, Internet, e-mail, newspaper, magazine, grocery catalog, or drive around. The peso is a staggering and incredible P47 to the $dollar. Most people can't have fun anymore. Life has become a battle. We live to work. Work to live. Life is not easy. I was in
pay was all gone before you even earned it).
The
Today, the
Quo Vadis, Pinoy? Is that a wonder or a worry? Are you proud to be a Filipino, or does it even matter anymore? When you see the Filipino flag and hear the Pambansang Awit, do you feel a sense of pride or a sense of defeat & uncertainty? If only things could change for the better....... Hang on for this is a job for Superman. Or whom do you call? Ghostbusters. Joke. Right?
This is one of our problems.
We say 'I love the
When I send you a joke, you send it to everyone in your address book even if it kills the Internet. But when I send you a note on how to save our country & ask you to forward it, what do you do?
You chuck it in the bin.
I want to help the maids in
I want to save the people of the
So please forward this e-mail to your friends. If you say you love the
Juan Delacruz
Friday, June 20, 2008
THE ADVENTURES OF TINTIN IN THE METRO
Metro Stockel - Brussels, Belgium
The Adventures of Tintin (French: Les Aventures de Tintin) is a series of comic books created by Belgian artist Hergé, the pen name of Georges Remi (1907–1983). The series first appeared in French in a children's supplement to the Belgian newspaper Le Vingtième Siècle on January 10, 1929. Set in a painstakingly researched world closely mirroring our own, The Adventures of Tintin presents a number of characters in distinctive settings. The series has continued as a favourite of readers and critics alike for over 70 years.
The hero of the series is Tintin, a young Belgian reporter and traveller. He is aided in his adventures from the beginning by his faithful fox terrier dog Snowy (Milou in French). Later, popular additions to the cast included the brash, cynical and grumpy Captain Haddock, the bright but hearing-impaired Professor Calculus (Professeur Tournesol in French) and other colourful supporting characters such as the incompetent detectives Thomson and Thompson (Dupond et Dupont in French).
The success of the series saw the serialised strips collected into a series of albums (23 in all), spun into a successful magazine and adapted for both film and theatre. The series is one of the most popular European comics of the 20th century, with translations published in over 50 languages and more than 200 million copies of the books sold to date.
The comic strip series has long been admired for its clean, expressive drawings in Hergé's signature ligne claire style. Engaging, well-researched plots straddle a variety of genres: swashbuckling adventures with elements of fantasy, mysteries, political thrillers, and science fiction. The stories within the Tintin series always feature slapstick humour, offset in later albums by sophisticated satire and political/cultural commentary.
Tintin is a young Belgian reporter who becomes involved in dangerous cases in which he takes heroic action to save the day. Almost every adventure features Tintin hard at work at his investigative reporting, but he is rarely seen actually turning in a story without first getting caught up in some misadventure. He is a young man of more or less neutral attitudes and is less colourful than the supporting cast. In this respect, he represents the everyman.
Snowy, a white Fox terrier, is Tintin's four-legged companion. They regularly save each other from perilous situations. Snowy frequently "speaks" to the reader through his thoughts (often displaying a dry sense of humour), which are supposedly not heard by the characters in the story except in Tintin in America where he explains Tintin about his absence for a period of time in the book.
Like Captain Haddock, Snowy is fond of the Loch Lomond brand of whisky, and his occasional bouts of drinking tend to get him into trouble, as does his raging arachnophobia. The French name of Snowy, "Milou", has nothing to do with snow or the color white. It has been widely credited as an oblique reference to a girlfriend from Hergé's youth, Marie-Louise Van Cutsem, whose nickname was "Milou".
Another explanation to the origins of the two characters is possible. The first 3 adventures of Tintin visit places originally visited by photographer-reporter Robert Sexé, recorded in the Belgian press from the mid to late 1920s. At that time Sexé had made numerous trips round the world on a motorcycle, in collaboration with Grand-Prix champion and motorcycle record holder René Milhoux, and these trips were highly publicised at the time. Sexé has also been noted to have a similar appearance to Tintin, and the Hergé Foundation in Belgium has admitted that it is not too hard to imagine how Hergé could have been influenced by the exploits of Sexé. In 1996, a biography of Robert Sexé by Janpol Schulz was published, titled "Sexé au pays des Soviets" (Sexé in the Land of the Soviets) to mimic the name of the first Tintin Adventure.
More on: http://en.wikipedia.org/wiki/The_Adventures_of_Tintin
Thursday, June 19, 2008
Happy Birthday Dr Jose Rizal...! May IHQ WALK their TALK...! (UNCLASSIFIED)
Classification: UNCLASSIFIED
Caveats: NONE
All concerned,
The 14 June 2008 event is one good move of some right-thinking officials and Knights at IHQ!
However, that and other positive actions cannot hide nor deny the fact that the Supreme Commander, RY 2008-2010, chose to cover-up, if not attempted a cover-up by long fruitless (read, EMPTY!) "investigations" and months of delay concerning the Paras plagiarism and Alcoba racism cases! Latest news from the grapevine is that the Paras documents were reportedly "stolen"!
In the Alcoba case alone, the whole world read his unflattering remarks..., even implying that Sir Barry didn't really dine with the Queen since no one saw the latter at Buckingham!
The same Supreme Commander cemented his "sincerity" with his pronouncements of "open book" policy concerning IHQ records, documents, memoranda, etc. etc.
Lazir requested in October 2007 from Esguerra for Supreme Council minutes or memoranda exalting the three KGORs Alcoba, Nollas, Guansing. Now is 19 June 2008, more or less eight months later, the 147th birthday of the National hero, and still, no document came out from IHQ's "open book" policy!
It's not Lazir who failed to provide SOLID evidence on Supreme Commander's (Esguerra's) acts or attempts at deceit, manipulative actions or - Show quoted text - influence-peddling (corrupt practices), although Lazir is now the target of this Supreme Commander's witchhunt for ferreting out the truth!
Lazir is merely presenting facts and hard evidence!
To illustrate the contradiction/s under the Esguerra leadership:
1. The Supreme Commander may say he is going north from Manila, yet flies south to Cebu!
2. Or, he says he will exalt great Rizalists to KGORs, but picks Alcoba, Nollas and Guansing!
3. Or, Esguerra says he will rid KOR of corrupt practices, but keeps Paras and Alcoba till their terms expire, rather than rid KOR of them! (When you step on something stinky and do not remove it, the bad odor could stay with you!)
4. What about the "open book" policy, where Lazir asked for a simple document but never got it, eight (8) months later!
Happy 147th Birthday Dr Jose Rizal!, even with the proven incompetence of Esguerra's KOR leadership (soon 2x!)...!
May some elected REFORM-MINDED KOR Officials help open Esguerra's eyes to see the Light...!
For country and people!
:)
Lazir
===============================
===============================
Good corporate governance has a four-way test (per Renato C. Valencia):
1. Is the (KOR) fair to its (members)? NO!
2. Is it accountable for all its actions? NO!
3. Is it transparent? NO!
4. Does it follow a code of ethics and comply with rules and regulations? NO!
The only yes answer could be this question:
Is it under Virgilio Esguerra? YES!
Ergo, not Lazir nor Sir Manny Bade, but IHQ/Esguerra's "leadership" is WRONG!
:)
Lazir
==================
==================
Expectations from the internal auditor
By Renato C. Valencia
Philippine Daily Inquirer
First Posted 23:35:00 06/15/2008
IN RECENT years, due to such developments as huge corporate failures, massive frauds, risk management, corporate governance, anti-money laundering laws, etc., the internal auditor's role has expanded dramatically, thus raising expectations from corporate boards and management.
Throughout my career as a management practitioner, I have had to work closely with the internal auditor, having had the privilege of serving as a member, and at times, the chair of the board audit committee-first as a professional manager, then as CEO, and recently as an independent director.
Allow me to expound on board and management expectations from the internal auditor.
Premises
Let me lay down the premises for my observations.
In an enterprise, the board governs, management manages, the enterprise pursues its vision, mission and goals, and the internal auditor oversees total business quality assurance in support of the company's vision, mission and goals.
To be effective, the internal auditor must have managerial, leadership and professional competence. He or she must be able to plan, lead, organize, control and communicate. Moreover, he or she must have a good understanding of the business, and possess the necessary expertise in the business, or be able to tap it. Furthermore, he or she must have the trust and confidence of the board, management and the enterprise. Finally, external and internal audit plans and cycles must be in place.
Expectations
In summary, an internal auditor must be able to provide, directly or through a third party, an independent seal of good housekeeping on the following aspects of the enterprise:
1. Integrity of the business
2. Integrity of financial disclosures
3. Risk management
4. Good corporate governance
Integrity of the business
Is the company's business model sound? Will the company be able to survive, compete or even flourish in the market? Does it adhere to sound business practices? Does it have risk management and corporate governance programs in place?
This test is especially true for start-up or losing companies, but is no less applicable to companies with long and excellent track record.
One can only remember the "dot-com" or IT bubble burst in 2001, when thousands of IT companies went belly up due to high burn rate and unsound business model. Losing companies are generally subsidized by governments or large companies unwilling to face the unpleasant task of closing them down.
Companies with sterling records, on the other hand, invariably face the challenge of rejecting unsound business practices.
How does one test the integrity of a business? A baseline audit, generally undertaken when new management takes over, is an example; an ISO certification to achieve certain standards, another.
The board and management are responsible for ensuring the integrity of the business, while the internal auditor is responsible for validating, directly or indirectly, if indeed, the company's business model is sound.
Integrity of financial disclosure
The 1998 Millstein Report concludes, "The board bears the ultimate responsibility for the integrity of the corporation's financial disclosure. This is a cornerstone of corporate governance and the main instrument of accountability of boards to shareholders."
Do the company's financial statements represent, fairly and in all material aspects, the financial position of the company? Are they in accordance with financial reporting standards? Are there proper disclosures? Are sufficient controls in place?
The litmus test for financial disclosures is this: do the shareholders or potential investors or lenders have sufficient information to make informed decisions regarding management performance, proper employment of the company's resources, market valuation, as well as voting of shares?
Management is responsible for the preparation and fair presentation of the financial statements while the internal auditor and the external auditor must ensure that the financial statements do pass the litmus test.
Risk management
Risk is an integral part of any endeavor. Without proper risk management, no enterprise can expect to survive, much less compete in any market.
A company must have a risk management program in place, with a unit responsible for implementing and monitoring it.
The recent sub-prime debacle demonstrates how market and credit risks can wreak havoc on financial institutions, financial markets and even the economy. The sub-prime defaults of over $325 billion, the fall of Bear Stearns, 65,00 jobs lost, and the downward pressure on the US and
world economies, among others, are the aftermath of the crisis.
Managing operations risks is generally tedious, but one must not forget operational lapses that brought about the biggest rouge trading in history such as, the 3.7-billion pound fraud in Societe Generale, the 827 million pounds in trading losses that brought the venerable Barings Bank down and the $2.6 billion in copper trading losses of Sumitomo.
The case of Arthur Andersen reminds us of reputation and compliance risks. Convicted of obstructing justice related to its audit of its client, Enron, it had to surrender its CPA licenses and right to practice to the US SEC. While its conviction was subsequently overturned by the US Supreme Court due to procedural flaws, it has yet to return as a viable business.
Perhaps the best example of strategic risks is the iPod phenomenon. A few years after its introduction, over 150 million units have been sold leaving Sony Walkman and others in its wake.
The risk management unit and the risk management committee are responsible for risk management, but it is the internal auditor's task to ensure the risk management program works.
Governance
Good corporate governance or stewardship is the foundation of any enterprise; without it, an enterprise cannot endure.
Good corporate governance has a four-way test: Is the company fair to its constituents? Is it accountable for all its actions? Is it transparent? Does it follow a code of ethics and comply with rules and regulations?
There are many cases where failure in governance has caused the downfall of the company.
Perhaps the most striking example is Enron, formerly one of Fortune's top 100 corporations and the darling of the stock market, with a peak market value of over $60 billion. A series of revelations involving irregular accounting procedures bordering on fraud led to its stock market freefall, and eventually, its bankruptcy.
Conclusion
Perhaps I raised more questions than provided answers. But that is probably the internal auditor's role: to ask the right questions and hopefully find the right answers.
With the broadening and deepening of the internal auditor's role from a pure watchdog to an enterprise enabler and overseer of total business quality assurance come higher expectations from the board and management, as well as from other stakeholders.
The internal auditor has no choice but to answer this challenge.
Classification: UNCLASSIFIED
Caveats: NONE
Caveats: NONE
All concerned,
The 14 June 2008 event is one good move of some right-thinking officials and Knights at IHQ!
However, that and other positive actions cannot hide nor deny the fact that the Supreme Commander, RY 2008-2010, chose to cover-up, if not attempted a cover-up by long fruitless (read, EMPTY!) "investigations" and months of delay concerning the Paras plagiarism and Alcoba racism cases! Latest news from the grapevine is that the Paras documents were reportedly "stolen"!
In the Alcoba case alone, the whole world read his unflattering remarks..., even implying that Sir Barry didn't really dine with the Queen since no one saw the latter at Buckingham!
The same Supreme Commander cemented his "sincerity" with his pronouncements of "open book" policy concerning IHQ records, documents, memoranda, etc. etc.
Lazir requested in October 2007 from Esguerra for Supreme Council minutes or memoranda exalting the three KGORs Alcoba, Nollas, Guansing. Now is 19 June 2008, more or less eight months later, the 147th birthday of the National hero, and still, no document came out from IHQ's "open book" policy!
It's not Lazir who failed to provide SOLID evidence on Supreme Commander's (Esguerra's) acts or attempts at deceit, manipulative actions or - Show quoted text - influence-peddling (corrupt practices), although Lazir is now the target of this Supreme Commander's witchhunt for ferreting out the truth!
Lazir is merely presenting facts and hard evidence!
To illustrate the contradiction/s under the Esguerra leadership:
1. The Supreme Commander may say he is going north from Manila, yet flies south to Cebu!
2. Or, he says he will exalt great Rizalists to KGORs, but picks Alcoba, Nollas and Guansing!
3. Or, Esguerra says he will rid KOR of corrupt practices, but keeps Paras and Alcoba till their terms expire, rather than rid KOR of them! (When you step on something stinky and do not remove it, the bad odor could stay with you!)
4. What about the "open book" policy, where Lazir asked for a simple document but never got it, eight (8) months later!
Happy 147th Birthday Dr Jose Rizal!, even with the proven incompetence of Esguerra's KOR leadership (soon 2x!)...!
May some elected REFORM-MINDED KOR Officials help open Esguerra's eyes to see the Light...!
For country and people!
:)
Lazir
===============================
===============================
Good corporate governance has a four-way test (per Renato C. Valencia):
1. Is the (KOR) fair to its (members)? NO!
2. Is it accountable for all its actions? NO!
3. Is it transparent? NO!
4. Does it follow a code of ethics and comply with rules and regulations? NO!
The only yes answer could be this question:
Is it under Virgilio Esguerra? YES!
Ergo, not Lazir nor Sir Manny Bade, but IHQ/Esguerra's "leadership" is WRONG!
:)
Lazir
==================
==================
Expectations from the internal auditor
By Renato C. Valencia
Philippine Daily Inquirer
First Posted 23:35:00 06/15/2008
IN RECENT years, due to such developments as huge corporate failures, massive frauds, risk management, corporate governance, anti-money laundering laws, etc., the internal auditor's role has expanded dramatically, thus raising expectations from corporate boards and management.
Throughout my career as a management practitioner, I have had to work closely with the internal auditor, having had the privilege of serving as a member, and at times, the chair of the board audit committee-first as a professional manager, then as CEO, and recently as an independent director.
Allow me to expound on board and management expectations from the internal auditor.
Premises
Let me lay down the premises for my observations.
In an enterprise, the board governs, management manages, the enterprise pursues its vision, mission and goals, and the internal auditor oversees total business quality assurance in support of the company's vision, mission and goals.
To be effective, the internal auditor must have managerial, leadership and professional competence. He or she must be able to plan, lead, organize, control and communicate. Moreover, he or she must have a good understanding of the business, and possess the necessary expertise in the business, or be able to tap it. Furthermore, he or she must have the trust and confidence of the board, management and the enterprise. Finally, external and internal audit plans and cycles must be in place.
Expectations
In summary, an internal auditor must be able to provide, directly or through a third party, an independent seal of good housekeeping on the following aspects of the enterprise:
1. Integrity of the business
2. Integrity of financial disclosures
3. Risk management
4. Good corporate governance
Integrity of the business
Is the company's business model sound? Will the company be able to survive, compete or even flourish in the market? Does it adhere to sound business practices? Does it have risk management and corporate governance programs in place?
This test is especially true for start-up or losing companies, but is no less applicable to companies with long and excellent track record.
One can only remember the "dot-com" or IT bubble burst in 2001, when thousands of IT companies went belly up due to high burn rate and unsound business model. Losing companies are generally subsidized by governments or large companies unwilling to face the unpleasant task of closing them down.
Companies with sterling records, on the other hand, invariably face the challenge of rejecting unsound business practices.
How does one test the integrity of a business? A baseline audit, generally undertaken when new management takes over, is an example; an ISO certification to achieve certain standards, another.
The board and management are responsible for ensuring the integrity of the business, while the internal auditor is responsible for validating, directly or indirectly, if indeed, the company's business model is sound.
Integrity of financial disclosure
The 1998 Millstein Report concludes, "The board bears the ultimate responsibility for the integrity of the corporation's financial disclosure. This is a cornerstone of corporate governance and the main instrument of accountability of boards to shareholders."
Do the company's financial statements represent, fairly and in all material aspects, the financial position of the company? Are they in accordance with financial reporting standards? Are there proper disclosures? Are sufficient controls in place?
The litmus test for financial disclosures is this: do the shareholders or potential investors or lenders have sufficient information to make informed decisions regarding management performance, proper employment of the company's resources, market valuation, as well as voting of shares?
Management is responsible for the preparation and fair presentation of the financial statements while the internal auditor and the external auditor must ensure that the financial statements do pass the litmus test.
Risk management
Risk is an integral part of any endeavor. Without proper risk management, no enterprise can expect to survive, much less compete in any market.
A company must have a risk management program in place, with a unit responsible for implementing and monitoring it.
The recent sub-prime debacle demonstrates how market and credit risks can wreak havoc on financial institutions, financial markets and even the economy. The sub-prime defaults of over $325 billion, the fall of Bear Stearns, 65,00 jobs lost, and the downward pressure on the US and
world economies, among others, are the aftermath of the crisis.
Managing operations risks is generally tedious, but one must not forget operational lapses that brought about the biggest rouge trading in history such as, the 3.7-billion pound fraud in Societe Generale, the 827 million pounds in trading losses that brought the venerable Barings Bank down and the $2.6 billion in copper trading losses of Sumitomo.
The case of Arthur Andersen reminds us of reputation and compliance risks. Convicted of obstructing justice related to its audit of its client, Enron, it had to surrender its CPA licenses and right to practice to the US SEC. While its conviction was subsequently overturned by the US Supreme Court due to procedural flaws, it has yet to return as a viable business.
Perhaps the best example of strategic risks is the iPod phenomenon. A few years after its introduction, over 150 million units have been sold leaving Sony Walkman and others in its wake.
The risk management unit and the risk management committee are responsible for risk management, but it is the internal auditor's task to ensure the risk management program works.
Governance
Good corporate governance or stewardship is the foundation of any enterprise; without it, an enterprise cannot endure.
Good corporate governance has a four-way test: Is the company fair to its constituents? Is it accountable for all its actions? Is it transparent? Does it follow a code of ethics and comply with rules and regulations?
There are many cases where failure in governance has caused the downfall of the company.
Perhaps the most striking example is Enron, formerly one of Fortune's top 100 corporations and the darling of the stock market, with a peak market value of over $60 billion. A series of revelations involving irregular accounting procedures bordering on fraud led to its stock market freefall, and eventually, its bankruptcy.
Conclusion
Perhaps I raised more questions than provided answers. But that is probably the internal auditor's role: to ask the right questions and hopefully find the right answers.
With the broadening and deepening of the internal auditor's role from a pure watchdog to an enterprise enabler and overseer of total business quality assurance come higher expectations from the board and management, as well as from other stakeholders.
The internal auditor has no choice but to answer this challenge.
Classification: UNCLASSIFIED
Caveats: NONE
Monday, June 16, 2008
WHY IHQ IS VERY WRONG...! (UNCLASSIFIED)
Allcon,
IHQ is very WRONG because its business practices are contradictory to its pronouncements!
It claims "records are an open book", but REFUSE to provide Lazir his requested documents on the exaltations on Alcoba, Nollas, Guansing in July 2007, Paris, France!
It says it is open to and is after reforms yet quashed all "Proposed Amendments to the By-Laws" submitted by many chapters worldwide in late 2005, notably: Bonn and Wilhelmsfeld-Heidelberg, Germany and Scarborough, Canada to name a few!
It says it is for Dr Jose Rizal yet retains proven racist Alcoba, instead of
expulsion of said member!
It says it follows Dr Jose Rizal's ideas/ideals yet disciplines critic/writer Lazir rather than taking disciplinary actions against bad - Hide quoted text - members like Paras and Alcoba!
Long live real HONORABLE Mayor Jesse Robredo, Governors Grace Padaca and Eddie Panlilio for showing what GOOD GOVERNANCE really is!
Mabuhay ang Pilipinas!
:)
Lazir
IHQ is very WRONG because its business practices are contradictory to its pronouncements!
It claims "records are an open book", but REFUSE to provide Lazir his requested documents on the exaltations on Alcoba, Nollas, Guansing in July 2007, Paris, France!
It says it is open to and is after reforms yet quashed all "Proposed Amendments to the By-Laws" submitted by many chapters worldwide in late 2005, notably: Bonn and Wilhelmsfeld-Heidelberg, Germany and Scarborough, Canada to name a few!
It says it is for Dr Jose Rizal yet retains proven racist Alcoba, instead of
expulsion of said member!
It says it follows Dr Jose Rizal's ideas/ideals yet disciplines critic/writer Lazir rather than taking disciplinary actions against bad - Hide quoted text - members like Paras and Alcoba!
Long live real HONORABLE Mayor Jesse Robredo, Governors Grace Padaca and Eddie Panlilio for showing what GOOD GOVERNANCE really is!
Mabuhay ang Pilipinas!
:)
Lazir
=====================
=====================
2 Governors, Mayor Share Best Practices In Governance
By TJ Burgonio
Philippine Daily Inquirer
First Posted 03:41:00 06/16/2008
MANILA, Philippines-And then there were three-all leading lights in local politics who have joined hands to preach good governance in the hope this would be replicated elsewhere.
In their first much-awaited meeting, Naga City Mayor Jesse Robredo, Isabela Gov. Grace Padaca and Pampanga Gov. Eddie "Among Ed" Panlilio plotted on Tuesday night their future, and the country's.
Over dinner of sinampalukang manok, pancit molo and bistek Tagalog at Club Filipino in San Juan City, the three officials agreed to tackle together problems, and more importantly, share their "best practices" in governance with other local chief executives.
"We are a fragmented nation and what we want is to group together, make a commitment and advocate the same advocacy," Panlilio said in an interview.
"The country deserves better governance."
One quick way to reach out is through cyberspace. The three officials are planning to set up a "group blog," where they can write down their thoughts, in the hope of luring others to their cause, according to Robredo, who keeps a blog like Panlilio.
There have been calls for the three officials to get together and talk about what's good for the country, but it was only last week that they got around to doing it. After all, they are the new breed of reform-driven public servants.
Harvey Keh, director for Youth Leadership and Social Entrepreneurship of Ateneo de Manila University School of Government, arranged and joined the meeting of the three, whom he calls the "hope of the country."
"If bad people in our government can join forces to wreak havoc in our country, then why can't the good people join forces as well and promote good governance in our country?" he said.
In their two-hour meeting, the two governors and the mayor made an amusing, but otherwise not surprising discovery about themselves: They're advocating the same reforms.
Greater transparency
These are ensuring greater transparency and accountability in government dealings, curbing the pervasive illegal numbers game "jueteng" and illegal logging, and fighting for more local autonomy in the maintenance of law and order.
And with less than two years to go before the 2010 national elections, the three officials are now pushing for computerized elections and voters' education.
After the dinner, Padaca, 44, went home feeling a certain "lightness of heart."
"I thought to myself. 'I'm not alone anymore,'" she said by phone on her way to a remote village on a mountainside in San Agustin town in Isabela province for a regular dialogue with her constituents on Friday morning.
Robredo, 50, winner of the 2000 Ramon Magsaysay Award for Government Service and one of Ten Outstanding Young Persons of the World for efficient, good governance, said the main consensus was cooperation.
"Since we're not getting any help from the national government, we agreed to cooperate in solving our common problems," he said by phone from a domestic airport in Naga. For one, they could share strategies, he added.
Choice of police chiefs
One of their more pressing concerns now, especially in Panlilio's case, is getting regional police officials to respect their choice of police chiefs, which is crucial in the campaign against jueteng.
The mayor was happy to note that Panlilio employed the same tack he took when faced with the same problem in the past: Call the senators' attention.
If a solution entails getting a law amended, the three officials said they would write lawmakers to file a bill to this effect.
But over and above their local concerns, the three agreed to share "best practices" on how transparency and accountability work in their respective turf with other like-minded officials.
"Good governance starts with simple lifestyle, low-cost expenses in the capitol, transparency and accountability, efficient delivery of services," Panlilio, 54, said in a phone interview before giving a talk on good governance at Xavier University in Cagayan de Oro City on Friday morning.
The priest shot to national prominence following his crushing victory over the popular Gov. Mark Lapid and moneyed Lilia Pineda in last year's gubernatorial elections in Pampanga province.
Best practices
Among the best practices that can be replicated elsewhere are Naga's practice of allowing NGOs to sit at deliberations of special bodies and the city council, and in effect, help run the city, and posting the disposition of its funds and results of its bidding processes on its website; Pampanga's
efficient collection of quarry taxes; and Isabela's efforts at food sufficiency.
The three plan to meet again, hoping to see other "like-minded" officials next time around.
"We're very sure there are a lot of others out there who have their own success stories, but have yet to be discovered," said Padaca, who thrashed the heirs of the Dy family in the 2004 and 2007 gubernatorial elections in Isabela.
Panlilio agreed: "If we put more emphasis on those who really work for good governance to change the political system, and we work together, it will have a big impact on our country."
The idea of bringing the three officials together was to create a "coalition" of local government officials who are committed "to promoting good governance, transparency and accountability," Ateneo's Keh, 29, said.
"I want to make the organization grow, to include other local government leaders who want to see genuine change in our country," he said.
:)
Lazir
Rizal P. Victoria
"Real Filipino men are those who are ready to die for honor, not those willing to live in shame." - Antonio Meloto
"One thing I'd like people hopefully to realize: the word Filipino pertains not just to family but to the entire nation of people called Filipinos. Once in a while you take risks for this nation." Rodolfo Lozada, Jr.
Classification: UNCLASSIFIED
Caveats: NONE
2 Governors, Mayor Share Best Practices In Governance
By TJ Burgonio
Philippine Daily Inquirer
First Posted 03:41:00 06/16/2008
MANILA, Philippines-And then there were three-all leading lights in local politics who have joined hands to preach good governance in the hope this would be replicated elsewhere.
In their first much-awaited meeting, Naga City Mayor Jesse Robredo, Isabela Gov. Grace Padaca and Pampanga Gov. Eddie "Among Ed" Panlilio plotted on Tuesday night their future, and the country's.
Over dinner of sinampalukang manok, pancit molo and bistek Tagalog at Club Filipino in San Juan City, the three officials agreed to tackle together problems, and more importantly, share their "best practices" in governance with other local chief executives.
"We are a fragmented nation and what we want is to group together, make a commitment and advocate the same advocacy," Panlilio said in an interview.
"The country deserves better governance."
One quick way to reach out is through cyberspace. The three officials are planning to set up a "group blog," where they can write down their thoughts, in the hope of luring others to their cause, according to Robredo, who keeps a blog like Panlilio.
There have been calls for the three officials to get together and talk about what's good for the country, but it was only last week that they got around to doing it. After all, they are the new breed of reform-driven public servants.
Harvey Keh, director for Youth Leadership and Social Entrepreneurship of Ateneo de Manila University School of Government, arranged and joined the meeting of the three, whom he calls the "hope of the country."
"If bad people in our government can join forces to wreak havoc in our country, then why can't the good people join forces as well and promote good governance in our country?" he said.
In their two-hour meeting, the two governors and the mayor made an amusing, but otherwise not surprising discovery about themselves: They're advocating the same reforms.
Greater transparency
These are ensuring greater transparency and accountability in government dealings, curbing the pervasive illegal numbers game "jueteng" and illegal logging, and fighting for more local autonomy in the maintenance of law and order.
And with less than two years to go before the 2010 national elections, the three officials are now pushing for computerized elections and voters' education.
After the dinner, Padaca, 44, went home feeling a certain "lightness of heart."
"I thought to myself. 'I'm not alone anymore,'" she said by phone on her way to a remote village on a mountainside in San Agustin town in Isabela province for a regular dialogue with her constituents on Friday morning.
Robredo, 50, winner of the 2000 Ramon Magsaysay Award for Government Service and one of Ten Outstanding Young Persons of the World for efficient, good governance, said the main consensus was cooperation.
"Since we're not getting any help from the national government, we agreed to cooperate in solving our common problems," he said by phone from a domestic airport in Naga. For one, they could share strategies, he added.
Choice of police chiefs
One of their more pressing concerns now, especially in Panlilio's case, is getting regional police officials to respect their choice of police chiefs, which is crucial in the campaign against jueteng.
The mayor was happy to note that Panlilio employed the same tack he took when faced with the same problem in the past: Call the senators' attention.
If a solution entails getting a law amended, the three officials said they would write lawmakers to file a bill to this effect.
But over and above their local concerns, the three agreed to share "best practices" on how transparency and accountability work in their respective turf with other like-minded officials.
"Good governance starts with simple lifestyle, low-cost expenses in the capitol, transparency and accountability, efficient delivery of services," Panlilio, 54, said in a phone interview before giving a talk on good governance at Xavier University in Cagayan de Oro City on Friday morning.
The priest shot to national prominence following his crushing victory over the popular Gov. Mark Lapid and moneyed Lilia Pineda in last year's gubernatorial elections in Pampanga province.
Best practices
Among the best practices that can be replicated elsewhere are Naga's practice of allowing NGOs to sit at deliberations of special bodies and the city council, and in effect, help run the city, and posting the disposition of its funds and results of its bidding processes on its website; Pampanga's
efficient collection of quarry taxes; and Isabela's efforts at food sufficiency.
The three plan to meet again, hoping to see other "like-minded" officials next time around.
"We're very sure there are a lot of others out there who have their own success stories, but have yet to be discovered," said Padaca, who thrashed the heirs of the Dy family in the 2004 and 2007 gubernatorial elections in Isabela.
Panlilio agreed: "If we put more emphasis on those who really work for good governance to change the political system, and we work together, it will have a big impact on our country."
The idea of bringing the three officials together was to create a "coalition" of local government officials who are committed "to promoting good governance, transparency and accountability," Ateneo's Keh, 29, said.
"I want to make the organization grow, to include other local government leaders who want to see genuine change in our country," he said.
:)
Lazir
Rizal P. Victoria
"Real Filipino men are those who are ready to die for honor, not those willing to live in shame." - Antonio Meloto
"One thing I'd like people hopefully to realize: the word Filipino pertains not just to family but to the entire nation of people called Filipinos. Once in a while you take risks for this nation." Rodolfo Lozada, Jr.
Classification: UNCLASSIFIED
Caveats: NONE
SPECIAL INVITATION
Dear Illustrious Gentlemen and Ladies:
As you already know, the International Federation of Knights of Rizal (IFKOR) is sponsoring an 'International Conference on Rizal' this coming September 11 through 13, 2008 in Toronto, Canada.
While it is IFKOR's wish that you also consider becoming a member of the Federation, it is not necessary to join in order to attend this momentous occasion. The conference, themed 'Rizal in the 21st Century Technoworld', is designed to define and connect 'Rizalian principles' with practical applications in the lives of people regardless of ethnic or cultural background.
The speakers or presenters during the event are well chosen for their commitment to the cause of Rizalism as evidenced by their lives, ongoing Rizalian activities and/or vocation.
I would like to take this opportunity to extend to you a very special invitation to come and participate in this milestone, either representing your personal self or an organization that you are a member of.
For more information including how to register, please log on to our website: http://rizalcanada.org
If you have any questions please do not hesitate to contact me.
Thank you.
In Rizal,
Jun Zerrudo
818-500-7204
As you already know, the International Federation of Knights of Rizal (IFKOR) is sponsoring an 'International Conference on Rizal' this coming September 11 through 13, 2008 in Toronto, Canada.
While it is IFKOR's wish that you also consider becoming a member of the Federation, it is not necessary to join in order to attend this momentous occasion. The conference, themed 'Rizal in the 21st Century Technoworld', is designed to define and connect 'Rizalian principles' with practical applications in the lives of people regardless of ethnic or cultural background.
The speakers or presenters during the event are well chosen for their commitment to the cause of Rizalism as evidenced by their lives, ongoing Rizalian activities and/or vocation.
I would like to take this opportunity to extend to you a very special invitation to come and participate in this milestone, either representing your personal self or an organization that you are a member of.
For more information including how to register, please log on to our website: http://rizalcanada.org
If you have any questions please do not hesitate to contact me.
Thank you.
In Rizal,
Jun Zerrudo
818-500-7204
Sunday, June 15, 2008
MESSAGE TO MANILA
MESSAGE TO MANILA: SWALLOW PRIDE, FACE THE TRUTH AND JOIN THE FEDERATION
The Open Letter by Sir Rainer J. Weber of Wilhelmsfeld-Heidelberg Chapter dated June 7, 2008 could not be written at a better time. While it basically only expresses reservations about the legitimacy of the recent election of the Board of Trustees aka the Supreme Council, it brings to fore yet once again not just the need to reform the inequitable electoral system of the Order of the Knights of Rizal but its greater need to completely overhaul itself.
The disastrous events (protracted leadership crisis) that began in 2002 and that spawned an unending string of unresolved anomalies, irregularities, abuses and numerous scandals continue to wreck havoc today in many of its chapters all over the world. Contrary to popular observation, Manila’s paralysis is not caused simply by a poor choice of leaders nor by a poor process, rather its inability to cope with the issues and deal with the problems is a clear manifestation that it is organizationally obsolete, flawed and retrogressive. It cannot, under its present arrangement whereby the Philippine corporation is lording it over its counterparts in other countries, move forward and be effective in the pursuit of its objectives. In fact, even the very objectives themselves require redefinition.
We therefore call upon the leaders in Manila to come to grips with reality and accept the truth. The reality that the fraternal brotherhood has grown globally and the truth that it was simply not designed nor intended by the founders to operate as an international organization. The time has come for the Order of the Knight s of Rizal to swallow its pride and do the following:
1) Recognize the autonomy of each country where there are existing chapters as a region of and by itself and;
2) Join the International Federation of Knights of Rizal representing the country/region of the Philippines as an equal with Australia, Belgium, Canada, France, Ireland, Germany and others.
Divesting oneself of colonies is an act that is almost passe as there are no more such places. It should not therefore be so difficult for Manila to let go of its impractical hold on those clamoring to be heard and counted. As the brotherhood nears its centennial anniversary on 2011, what better way to celebrate the milestone than by marking it with the makeover initiated this year by the International Federation of Knights of Rizal.
Source: http://www.rizalcanada.org/editorial.html
The Open Letter by Sir Rainer J. Weber of Wilhelmsfeld-Heidelberg Chapter dated June 7, 2008 could not be written at a better time. While it basically only expresses reservations about the legitimacy of the recent election of the Board of Trustees aka the Supreme Council, it brings to fore yet once again not just the need to reform the inequitable electoral system of the Order of the Knights of Rizal but its greater need to completely overhaul itself.
The disastrous events (protracted leadership crisis) that began in 2002 and that spawned an unending string of unresolved anomalies, irregularities, abuses and numerous scandals continue to wreck havoc today in many of its chapters all over the world. Contrary to popular observation, Manila’s paralysis is not caused simply by a poor choice of leaders nor by a poor process, rather its inability to cope with the issues and deal with the problems is a clear manifestation that it is organizationally obsolete, flawed and retrogressive. It cannot, under its present arrangement whereby the Philippine corporation is lording it over its counterparts in other countries, move forward and be effective in the pursuit of its objectives. In fact, even the very objectives themselves require redefinition.
We therefore call upon the leaders in Manila to come to grips with reality and accept the truth. The reality that the fraternal brotherhood has grown globally and the truth that it was simply not designed nor intended by the founders to operate as an international organization. The time has come for the Order of the Knight s of Rizal to swallow its pride and do the following:
1) Recognize the autonomy of each country where there are existing chapters as a region of and by itself and;
2) Join the International Federation of Knights of Rizal representing the country/region of the Philippines as an equal with Australia, Belgium, Canada, France, Ireland, Germany and others.
Divesting oneself of colonies is an act that is almost passe as there are no more such places. It should not therefore be so difficult for Manila to let go of its impractical hold on those clamoring to be heard and counted. As the brotherhood nears its centennial anniversary on 2011, what better way to celebrate the milestone than by marking it with the makeover initiated this year by the International Federation of Knights of Rizal.
Source: http://www.rizalcanada.org/editorial.html
Friday, June 13, 2008
Thursday, June 12, 2008
OPEN CHALLENGE TO THE KOR SUPREME COMMANDER, RY 2008-2010 (UNCLASSIFIED)
The way of a true Rizalist
Please keep your cool! Shouting won't intimidate Lazir! (But is detrimental to your health!)
Lazir leaves KOR when he chooses to, not thru your Memoranda, written or oral orders!
Do your job properly, do not violate any of the By-Laws, be accountable for your mistakes/shortcomings, so Lazir will respect you!
You might have been voted to office, but not necessarily to run the illustrious KOR aground!, not to pull it to perdition!, not to blindly obey your personal interests, nor your shameful whims and caprices! These apply to your close friends as well!
On the contrary, you are expected to show the right example, honorable act, correct and proper behaviour as leader!
You miserably failed the KOR General membership the past two years, so Lazir chose to rather put his membership dues away from your scheming hands.
[For 2008, he gave Euro 100 to Sir Detlef Frorath's chapter, for their plans to put up a public library in Ilocos Norte! Dr Jose Rizal called for educating his countrymen, to learn to run their own country. A public library is well within this noble direction!]
Back to Lazir
What is the problem enumerating Lazir's wrongdoing/s...??
Didn't you complain once about "lack of due process"?
Lazir has hence enumerated/numbered your sins Supreme Commander!
PROVE Lazir wrong...! You owe that to the KOR General membership.
Lay down your accusations openly and Lazir will answer them promptly, one-by-one! You have until 14 June 2008 (2400 GMT), before Wilhelmsfeld-Heidelberg Chapter commemorates Dr Jose Rizal at the Rizal Park, Wilhelmsfeld, Germany, 15 June 2008.
Show them you are competent! No excuses please...!
Command Responsibility
The Council of Elders' dismissal of the cases filed by Sir Carmelo Gempesaw is not bible! If majority of the composition of said body (Council of Elders) are beholden to you or to Quiambao, the resulting vote/s could be moot and academic, Supreme Commander. It's a numbers game!
Same is true with the composition of the Supreme Council, or the composition of those who exercised their votes last 25 May 2008.
(Impeachment against GMA never got off the ground because the lower house has a majority of congressmen toeing the GMA line, not justice deliverance! If you doubt Lazir's opinion, then read the writings of former Chief Justice Artemio Panganiban...!)
As Supreme Commander you have vast resources at your disposal, investigator/s at your command, KOR funds and all the KOR records/archives, plus an array of human resources (Nollas, de la Paz, Alcoba, de Guzman, Paras, Ric Reyes, Guansing, and Quiambao, a lawyer) within arms length if not by telephone, ready to jump at your beck and call!
Once again, no excuses please...!
Supreme Commander, don't forget to please reimburse the KOR for your airfare (and hotel?) expenses for hollow Fun! Fun! Fun! exalting those three undeserving KGORs last July 2007, Paris, France at the expense of the general KOR membership!
Your ticket was paid for with KOR money!...funds that were intended for Rizalism the KOR charter expressly provided in its By-Laws.
Since neither hollow Fun! Fun! Fun! nor exaltation of those three undeserving KGORs are NOT supported/covered by the KOR By-Laws (read, R.A. 646), you must return the money to the KOR treasury! Otherwise, you could be charged with missappropriation of KOR
funds.
Lay down your accusations openly and Lazir will answer them promptly, one-by-one! You have until 14 June 2008 (2400 GMT), before Wilhelmsfeld-Heidelberg Chapter commemorates Dr Jose Rizal at the Rizal Park, Wilhelmsfeld, Germany, 15 June 2008.
Show them you are competent! No excuses please...!
Command Responsibility
The Council of Elders' dismissal of the cases filed by Sir Carmelo Gempesaw is not bible! If majority of the composition of said body (Council of Elders) are beholden to you or to Quiambao, the resulting vote/s could be moot and academic, Supreme Commander. It's a numbers game!
Same is true with the composition of the Supreme Council, or the composition of those who exercised their votes last 25 May 2008.
(Impeachment against GMA never got off the ground because the lower house has a majority of congressmen toeing the GMA line, not justice deliverance! If you doubt Lazir's opinion, then read the writings of former Chief Justice Artemio Panganiban...!)
As Supreme Commander you have vast resources at your disposal, investigator/s at your command, KOR funds and all the KOR records/archives, plus an array of human resources (Nollas, de la Paz, Alcoba, de Guzman, Paras, Ric Reyes, Guansing, and Quiambao, a lawyer) within arms length if not by telephone, ready to jump at your beck and call!
Once again, no excuses please...!
Supreme Commander, don't forget to please reimburse the KOR for your airfare (and hotel?) expenses for hollow Fun! Fun! Fun! exalting those three undeserving KGORs last July 2007, Paris, France at the expense of the general KOR membership!
Your ticket was paid for with KOR money!...funds that were intended for Rizalism the KOR charter expressly provided in its By-Laws.
Since neither hollow Fun! Fun! Fun! nor exaltation of those three undeserving KGORs are NOT supported/covered by the KOR By-Laws (read, R.A. 646), you must return the money to the KOR treasury! Otherwise, you could be charged with missappropriation of KOR
funds.
Remember, the KOR was not founded for personal Fun! Fun! Fun! and public exaltations that parade the opposite of the "crème de la crème!"
By keeping plagiarist/racist Paras and racist Alcoba, you stand accused of ignorance of the law (R.A. 646, Sec. 2 & 4 which call for good moral character as pre-condition to joining the KOR). You are fully accountable for keeping them in the KOR! By keeping them, you support plagiarism and racism! By supporting them, you SHAME the illustrious KOR yourself!
You even allow their names to be using the name of the National Hero as a letterhead, denouncing Lazir (a true Rizalist) worldwide! Are you not ashamed by such actions of your followers?
What they do, if you don't stop nor question such, becomes your accountability and responsibility, Supreme Commander! The buck stops in front of you, for accepting KOR leadership!
By command responsibility, you stand accused of complicity, if you don't correct said malady and shame expeditiously, Supreme Commander!
Plagiarism and Racism run contradictory to the the very foundation of Rizalism!
You stand accused of gross negligence for not disciplining but consenting to acts of a proven plagiarist and confirmed racist, Supreme Commander.
To sum it all up, the foregoing shortcomings on your part redounds to the detriment and are, as you said, INIMICAL TO THE INTERESTS OF THE ILLUSTRIOUS KNIGHTS OF RIZAL...!
Really "NAKAKAHIYA!" (borrowing from you), Supreme Commander!
As stated above, you are expected to show the right example, honorable act, correct and proper behaviour/decorum as leader! The very least you can do...
For country and people!
:)
Lazir
Lazir leaves KOR when he chooses to, not thru Supreme Commander/Council memoranda, written or oral orders! The Supreme Commander can wear his sashes and medals, but Lazir chooses who may insult him!
"Walang personalan, trabaho lang 'to...!" [Nothing personal, it's my job/duty (as Rizalist and Knight)...!] Rudy Fernandez, 1952-2008
Classification: UNCLASSIFIED
Caveats: NONE
Wednesday, June 11, 2008
FOR THOSE WHO HAVE PAID THE ULTIMATE PRICE
Those who’s had to learn to live off of the land and to fight hand to hand
They have trained long and hard for what they believe in and that is to be the
Best in what they consider a job in that is honorable and in the line of fire
They have proven that they are deserving of our unwavering
Support by standing by them no matter what others would have them do
Those of them who found that they could step up to the plate in adversity and
Thru the hardships that they have to endure have found their place in this world and
Can only show the people who rely on them their true colors when
They are called to duty to defend our sanctity and our honor as needed
As we remember those of them who have paid the ultimate price in defending our
Way of life we must keep their sacrifice in our hearts and minds so that we
Forget what they gave so that we will not make the mistakes that others have
Made which caused us to ask them to make the ultimate sacrifice
With the memorials going up to honor them we must eulogize the loss with their
Families for the moment so that we can learn to remember the people who have served
In a positive light as we keep their memories alive in our hearts and minds through
Remembering what made them who they were and standing up for what was important
Enough to them to get them to make it better for everyone
With the kind courtesy and permission of Sean Davis
http://seanspoemsandstories.blogspot.com/
They have trained long and hard for what they believe in and that is to be the
Best in what they consider a job in that is honorable and in the line of fire
They have proven that they are deserving of our unwavering
Support by standing by them no matter what others would have them do
Those of them who found that they could step up to the plate in adversity and
Thru the hardships that they have to endure have found their place in this world and
Can only show the people who rely on them their true colors when
They are called to duty to defend our sanctity and our honor as needed
As we remember those of them who have paid the ultimate price in defending our
Way of life we must keep their sacrifice in our hearts and minds so that we
Forget what they gave so that we will not make the mistakes that others have
Made which caused us to ask them to make the ultimate sacrifice
With the memorials going up to honor them we must eulogize the loss with their
Families for the moment so that we can learn to remember the people who have served
In a positive light as we keep their memories alive in our hearts and minds through
Remembering what made them who they were and standing up for what was important
Enough to them to get them to make it better for everyone
With the kind courtesy and permission of Sean Davis
http://seanspoemsandstories.blogspot.com/
HISTORY DOES REPEAT ITSELF!
Honorable Members of the KOR worldwide,
Think of the year 1896...!
Dr Jose Rizal all his life, worked hard to expose the ABUSIVE and CORRUPT Spanish colonizers (the Padre Damasos, Padre Salvis and their ilk) in the Philippines! Those who read the works and writings of/on Dr Jose Rizal know that the National Hero, aside from speaking truthfully, was correct in his observations! Yet in the end, it was he, not the Padre Damasos and the Padre Salvis, that was meted INJUSTICE! Devoid of convincing evidence to sentence him to death, the POWERFUL friars still got the death conviction for the 'Pride of the Malay Race!' Dr Jose Rizal was a victim of, in his own words, "a double-faced Goliath"--corrupt friars and bad government (part of last sentence transcribed from Wikipedia)!
Let us now look at years 2007-2008...!
For almost 2 years now Lazir has been writing in favor of Reforms, presenting proof of wrongdoings and asking IHQ for quick action to expel the CORRUPT and ABUSIVE members whose acts were INIMICAL to the very purpose and foundation of the illustrious KOR!
Among others, Lazir specifically reported about the
1. UNDESERVING exaltations to KGOR of Alcoba, Nollas and Guansing by Esguerra (this despite the fact that Alcoba as KCR in 2003 REFUSED to return El Filibusterismo Chapter items, records, ca. 3,000 + photos, documents, etc. belonging reportedly to El Filibusterismo Chapter, even ignoring the various e-mails, letters, instructions and the like coming from Sir Barry Bowman, Sir Klaus Hartung, and even from Quiambao himself!);
Lazir requested for IHQ records/Supreme Council documents or minutes of meetings approving these KGOR exaltations way back October 2007 of Alcoba, Nollas, Guansing, et. al. Soon it will be October 2008, but IHQ never shared any info. Hence, Lazir is correct in his accusation of Esguerra/Supreme Council complicity in SHAMING the KOR by exalting the UNDESERVING.
It is not the individual's ethnicity, color of skin or hair, race or gender that Lazir looks at in an individual. For Lazir, it is the individual's actions and his/her capability that counts!
2. the missing amount close to Euro 5,000 Esguerra said is not accounted for in the KOR accounting books (confirmed given by donor in a phone conversation with Lazir!);
Esguerra wrote of 4x Euro 500 donations, duly-receipted and accounted for, given by Mushake for the years 2003, 2004, 2005 and 2006 to the KOR. Esguerra was SILENT on the approximately Euro 5,000 donated by the same donor, reportedly during RY 1999-2000. A "souvenir program" for the European Assembly in London in Lazir's hands, indicated Quiambao as Supreme Commander for RY 1999-2000.
3. the plagiarized copy of Jose Baron Fernandez' Dr Jose Rizal, Filipino Doctor and Patriot which Paras claimed to have authored in his "Born to be a Hero";
Esguerra often reported about "ongoing-", "under investigation", "given to National Historical Institute" concerning the Paras plagiarism case. Why the long months?
Lazir needed less than five (5) minutes to conclude that Paras' "Born to be a Hero" is the same as the work of Jose Baron Fernandez!
Paras reportedly owns two (2) homes in Taytay, Rizal province. Esguerra reportedly also resides in Taytay, Rizal. In addition, Quiambao's son lived many months in Paras' Brussels home.
4. the derogatory, insulting and racistic e-mails Alcoba wrote addressed to Sir Barry Bowman, Sir Don Brennock, Sir Peter Eisele, Sir Lucien Spittael, etc.
Many have read those Alcoba tirades "below the belt!" Sir Barry even showed proof he did dine with QEII, not necessarily in Buckingham palace, but dined with her Majesty just the same. Alcoba didn't rebut and kept silent ever since, when Sir Barry complained to IHQ (Quiambao and Esguerra?).
Lazir is wondering though, 'Why is Alcoba not disciplined despite his racistic e-mails?' Your guess is as good as mine!
Lazir identified the cause of the SHAME in the illustrious KOR to be Leadership-driven! Esguerra's (and Quiambao's?) lousy and incompetent "leadership" that bred more self-serving members (judging from the KGORs Alcoba, Nollas and Guansing recently-promoted in Paris July 2007!) instead of gaining (read: keeping!) quality as well as honorable members that will bring pride to the illustrious KOR!
Lazir did not assail the integrity nor reputation of the Order! Lazir proved beyond reasonable doubt though that Paras, Esguerra, Quiambao, et.al., COMMITTED ACTS that are inimical to the honorable interests of the Illustrious Order!
If Lazir's e-mails are unfounded, why can't Esguerra nor Quiambao (Paras here in Europe) DISPROVE Lazir's allegations???
If Esguerra, et.al are right, why is Resolution No. 006, series of 2008 only filed AFTER Lazir kept reporting about Esguerra, et.al. wrongdoings, NOT BEFORE???
And why are the signatories the same Alcoba, Nollas, Guansing (the Group of the UNDESERVING) that Lazir has been questioning all these weeks and months?
Also, where are the SPECIFIC CHARGES that Esguerra and Quiambao (or Palomar
and Lacuna) throw against Lazir? Why only sweeping generalizations about "lies, false charges, and innuendos by (Lazir), attached hereto and made as integral part of this Resolution"...?
IHQ supposedly is teeming with jurists, lawyers, judges. Quiambao is himself a lawyer. Esguerra is reportedly Rizal provincial administrator.
Lazir asks, please write your SPECIFIC CHARGES, numbered, so that Lazir can answer them one-by-one! Present convincing proof or evidence of Lazir's wrongdoing!
(To borrow the words of Esguerra) "NAKAKAHIYA!" PO KAYO ... Esguerra and Quiambao!
You are supposed to be examples of a MORALLY-UPRIGHT KNIGHT, OFFICIAL, FILIPINO!
The KOR General membership put you up there not to exalt the UNDESERVING NOR KEEP THE PLAGIARIST AND THE RACIST in the KOR! You are to serve public interest and not ONLY your private interests!
Think, act, write, plan, execute, work for the common good!
For country and people!
Lazir
P.S. - Writing Resolutions like 006, series of 2008 may not be illegal. But
at least remember that what is legal should yield to what is moral or
acceptable to a civilized standard of right and wrong!
Think of the year 1896...!
Dr Jose Rizal all his life, worked hard to expose the ABUSIVE and CORRUPT Spanish colonizers (the Padre Damasos, Padre Salvis and their ilk) in the Philippines! Those who read the works and writings of/on Dr Jose Rizal know that the National Hero, aside from speaking truthfully, was correct in his observations! Yet in the end, it was he, not the Padre Damasos and the Padre Salvis, that was meted INJUSTICE! Devoid of convincing evidence to sentence him to death, the POWERFUL friars still got the death conviction for the 'Pride of the Malay Race!' Dr Jose Rizal was a victim of, in his own words, "a double-faced Goliath"--corrupt friars and bad government (part of last sentence transcribed from Wikipedia)!
Let us now look at years 2007-2008...!
For almost 2 years now Lazir has been writing in favor of Reforms, presenting proof of wrongdoings and asking IHQ for quick action to expel the CORRUPT and ABUSIVE members whose acts were INIMICAL to the very purpose and foundation of the illustrious KOR!
Among others, Lazir specifically reported about the
1. UNDESERVING exaltations to KGOR of Alcoba, Nollas and Guansing by Esguerra (this despite the fact that Alcoba as KCR in 2003 REFUSED to return El Filibusterismo Chapter items, records, ca. 3,000 + photos, documents, etc. belonging reportedly to El Filibusterismo Chapter, even ignoring the various e-mails, letters, instructions and the like coming from Sir Barry Bowman, Sir Klaus Hartung, and even from Quiambao himself!);
Lazir requested for IHQ records/Supreme Council documents or minutes of meetings approving these KGOR exaltations way back October 2007 of Alcoba, Nollas, Guansing, et. al. Soon it will be October 2008, but IHQ never shared any info. Hence, Lazir is correct in his accusation of Esguerra/Supreme Council complicity in SHAMING the KOR by exalting the UNDESERVING.
It is not the individual's ethnicity, color of skin or hair, race or gender that Lazir looks at in an individual. For Lazir, it is the individual's actions and his/her capability that counts!
2. the missing amount close to Euro 5,000 Esguerra said is not accounted for in the KOR accounting books (confirmed given by donor in a phone conversation with Lazir!);
Esguerra wrote of 4x Euro 500 donations, duly-receipted and accounted for, given by Mushake for the years 2003, 2004, 2005 and 2006 to the KOR. Esguerra was SILENT on the approximately Euro 5,000 donated by the same donor, reportedly during RY 1999-2000. A "souvenir program" for the European Assembly in London in Lazir's hands, indicated Quiambao as Supreme Commander for RY 1999-2000.
3. the plagiarized copy of Jose Baron Fernandez' Dr Jose Rizal, Filipino Doctor and Patriot which Paras claimed to have authored in his "Born to be a Hero";
Esguerra often reported about "ongoing-", "under investigation", "given to National Historical Institute" concerning the Paras plagiarism case. Why the long months?
Lazir needed less than five (5) minutes to conclude that Paras' "Born to be a Hero" is the same as the work of Jose Baron Fernandez!
Paras reportedly owns two (2) homes in Taytay, Rizal province. Esguerra reportedly also resides in Taytay, Rizal. In addition, Quiambao's son lived many months in Paras' Brussels home.
4. the derogatory, insulting and racistic e-mails Alcoba wrote addressed to Sir Barry Bowman, Sir Don Brennock, Sir Peter Eisele, Sir Lucien Spittael, etc.
Many have read those Alcoba tirades "below the belt!" Sir Barry even showed proof he did dine with QEII, not necessarily in Buckingham palace, but dined with her Majesty just the same. Alcoba didn't rebut and kept silent ever since, when Sir Barry complained to IHQ (Quiambao and Esguerra?).
Lazir is wondering though, 'Why is Alcoba not disciplined despite his racistic e-mails?' Your guess is as good as mine!
Lazir identified the cause of the SHAME in the illustrious KOR to be Leadership-driven! Esguerra's (and Quiambao's?) lousy and incompetent "leadership" that bred more self-serving members (judging from the KGORs Alcoba, Nollas and Guansing recently-promoted in Paris July 2007!) instead of gaining (read: keeping!) quality as well as honorable members that will bring pride to the illustrious KOR!
Lazir did not assail the integrity nor reputation of the Order! Lazir proved beyond reasonable doubt though that Paras, Esguerra, Quiambao, et.al., COMMITTED ACTS that are inimical to the honorable interests of the Illustrious Order!
If Lazir's e-mails are unfounded, why can't Esguerra nor Quiambao (Paras here in Europe) DISPROVE Lazir's allegations???
If Esguerra, et.al are right, why is Resolution No. 006, series of 2008 only filed AFTER Lazir kept reporting about Esguerra, et.al. wrongdoings, NOT BEFORE???
And why are the signatories the same Alcoba, Nollas, Guansing (the Group of the UNDESERVING) that Lazir has been questioning all these weeks and months?
Also, where are the SPECIFIC CHARGES that Esguerra and Quiambao (or Palomar
and Lacuna) throw against Lazir? Why only sweeping generalizations about "lies, false charges, and innuendos by (Lazir), attached hereto and made as integral part of this Resolution"...?
IHQ supposedly is teeming with jurists, lawyers, judges. Quiambao is himself a lawyer. Esguerra is reportedly Rizal provincial administrator.
Lazir asks, please write your SPECIFIC CHARGES, numbered, so that Lazir can answer them one-by-one! Present convincing proof or evidence of Lazir's wrongdoing!
(To borrow the words of Esguerra) "NAKAKAHIYA!" PO KAYO ... Esguerra and Quiambao!
You are supposed to be examples of a MORALLY-UPRIGHT KNIGHT, OFFICIAL, FILIPINO!
The KOR General membership put you up there not to exalt the UNDESERVING NOR KEEP THE PLAGIARIST AND THE RACIST in the KOR! You are to serve public interest and not ONLY your private interests!
Think, act, write, plan, execute, work for the common good!
For country and people!
Lazir
P.S. - Writing Resolutions like 006, series of 2008 may not be illegal. But
at least remember that what is legal should yield to what is moral or
acceptable to a civilized standard of right and wrong!
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