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Asia Pacific (APAC) is a region in flux. In 2018, businesses must contend with numerous challenges, not limited to environmental risks and an ageing population. But with disruption comes great opportunity.

Tabula rasa is a Latin phrase popularly translated as “clean slate” or starting fresh. Sometimes our liabilities have become so burdensome such that, whenever an opportunity is presented to settle those liabilities, the tendency is to grab the opportunity to move forward and start anew.

It may not be obvious to many; but elections in the Philippines are manifestly not competitive. A clear symbol of that condition is the apparent permanent existence of political dynasties, composing of 100 or so families in the Philippine political setting. It may be difficult to discern whether this permanence of political dynasties is the effect or the cause of improper election practices but, just the same, it may be worthwhile to highlight what I think are the two most significant election campaign practices that make our elections not competitive.

Christmas has officially arrived. Invitations to Christmas parties have started coming in. Christmas decorations at our offices and in the building are all up. In the grandiosity of the holiday season, marked by spectacle after spectacle of dazzling light displays, sumptuous feasts, and lavish gatherings in every corner, it is easy for everyone to lose sight of why we celebrate this momentous occasion in the first place. It is easy to forget that, before anything else, Christmas is a solemn celebration of our Savior’s birth; that, unlike our luxurious preparations and meticulous Christmas day activities, once upon a time, a poor boy was born in a manger to save humanity from sin.

THE Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular 93-2018 last Oct. 31 announcing the availability of the offline electronic BIR Forms (eBIRForms) Package Version 7.2.

The end of the year is fast approaching. Before we get to celebrate and revel in merrymaking this coming holiday season, you and your finance team will need to face one last fight: the year-end closing of books and complying with other reportorial requirements.

I don’t have a big social media presence.

From a brief purchase of sticky notes and pens to a food catering service contract spanning two years, the core issue of the regular supplier test is the monitoring mechanism that must be adopted, especially by companies with voluminous and diverse transactions.