may require stepping away from your pride to
Religion admit when you’ve made a mistake.
The Human Person’s Responsibility toward Self
 What is self/personal responsibility? What are your
responsibilities to yourself?
 Why is personal responsibility important in decision-
making?
Personal Responsibility
Personal responsibility is the understanding that you are
accountable for your actions, choices, and decisions. It is taking
ownership of your life and accepting the consequences of your
choices.
Importance of Personal Responsibility
Personal responsibility is essential for personal growth and
success. When you take responsibility for your life, you gain a
sense of control and purpose. You are more likely to achieve
your goals and feel fulfilled in both your personal and
professional life. Additionally, personal responsibility enhances
your relationships. By taking responsibility for your actions, you
build trust and respect with others.
 Personal growth and success
 Control and purpose
 Achieve goals
 Enhances relationships by building trust and respect
Developing Personal Responsibility
The first step in developing personal responsibility is
through self-awareness. Take the time to identify your strengths,
weaknesses, values, and beliefs. Set realistic goals and hold
yourself accountable for achieving them. Learn from your
mistakes and surround yourself with positive, supportive people
who encourage you to take responsibility for your life.
Benefits of Personal Responsibility
 Empowerment and Control
 Success and Growth
 Enhanced Relationships
Consequences of Not Taking Personal Responsibility
 Missed Opportunities
 Feeling Stuck
 Damaged Relationships
8 Qualities of Someone Who Has a Sense of Self-
Responsibility
1. Strong Communication Skills
- Communication also involves seeking feedback. If
something hasn’t gone according to plan, asking
for feedback can allow you to learn from your
mistakes and ensure you don’t repeat them.
2. Ability to Create Boundaries
- It is important not to over-commit yourself when
you’re aiming to gain a sense of personal
responsibility. If you take on too much, you’ll
eventually drop the ball on something and let
someone down.
- NOTE: It doesn't apply all the time, especially in
your most crucial time
3. Humility
- You will achieve more success in life when you’re
fully honest with yourself and other people, which
- To have a sense of humility, you have to be aware
of your strengths and weaknesses and have the
self-control to only take on as much as you can
handle.
4. Ability to Control Impulses
- If given the time to think about the decision, one
may choose the more responsible option, however,
without giving it much thought, it is easy to make
bad decisions.
5. Courage
- Courage is the quality of mind or spirit that enables
a person to face difficulty, danger, pain, or
adversity without fear.
- It implies firmness of mind and will in the face of
opposition or hardship.
- When someone exhibits courage, they demonstrate
mental or moral strength to venture into
challenging situations and persevere despite the
risks or obstacles they encounter.
6. Persistence
- Refers to the quality of continuing to pursue
something, even when faced with difficulties or
opposition. It involves steadfastness, endurance,
and determination
7. Be your Authentic Self
- When you have personal responsibility, you don’t
react to the things around you; you simply act.
Your actions come from your true self, as you are
self-directed, self-motivated, self-disciplined, and
you know right from wrong.
- Being your authentic self also means not making
excuses. Be honest with yourself and others about
your wants and needs. It's better to always be
genuine than to make an excuse and back out of
something, especially if it is at the last minute.
8. Be Organized
- If you have a sense of personal responsibility, you
can keep your life organized by using whatever
avenue works best for you, whether that’s planners,
calendars, apps, or something else. You stay
organized so you can keep yourself on track and on
top of your goals and responsibilities.
Defining our True Self
Our True Self is defined by seven intrinsic qualities.
John T. Chirban Ph.D, Th.D., initially identified these qualities
during his study of Christian anthropology while in seminary. As
he went on to study psychology and religion at Harvard, he
found that these qualities are confirmed in the great religions of
the world and the modern scientific study of psychology as
defining the unique nature of human beings.
These seven gifts guide us from within and define our
unique nature. We may nurture these qualities or we may or take
them for granted; if we choose the former course, our life will be
opened and filled with meaningful opportunities. If we choose
the latter, we will remain wanting and helpless, functioning at a
level far lower than our potential. Nevertheless, even if we fail to
utilize them, these qualities lie dormant, for we never lose them.
They exist within us, waiting for us to awaken them.
7 Intrinsic Qualities / 7 Gifts
1. Spontaneity
- Spontaneity is our ability to express ourselves
without hindrance. We preserve and develop
spontaneity if we feel safe, cherished, and free
from distress.
- Literally, Spontaneity is the quality of being
natural rather than planned in advance, or a way of
behaving in which you do what feels natural and
good whenever you want to
2. Reasoning
- Reasoning is sound thinking; it accounts for our
understanding of life and our progress in it.
Through reasoning, we can discover more about
the world and ourselves and participate in life in
endless ways. With the potential depth of our
ability to understand, we are designed to explore,
engage the world, and find solutions to our
problems.
- “The first reason for man’s inner slavery is his
ignorance, and above all, his ignorance of
himself”.
3. Creativity
- Creativity is a unique expression of our ability to
make something out of our “originality of
thought.” We have the power to generate and
transform things: to convert our ideas into new
forms, to make our dreams realities, to shape our
self and our world – to inspire, excite, incite, calm,
and originate.
4. Free Will
- Free will is our ability to choose. Moreover, we can
think outside ourselves – to gain an observational
sense of our situation. Exercising free will, we
recognize that we can draw upon our voice, rather
than echo what we have been told.
- "The most tremendous thing granted to humanity is
choice, freedom."
5. Spirituality
- Spirituality is our response to God’s call – our
communication with the spirit of life’s Mystery.
Spirituality is a Mystery not only because it
involves something beyond our mind and
knowledge, but also because it comes from our
experiences of God.
6. Discernment
- Discernment is thus the ability both to make moral
choices and to act accordingly. It is not being
judgmental, as in disdainful and imperious
moralizing; it is judgment driven by Truth.
Discernment emerges from knowing, choosing, and
acting on the Good.
7. Love
- Love is the culminating point – where we put the
True Self to its greatest use. Love is a profoundly
caring and intensely passionate and personal
connection that generates respect, honesty, and
reciprocity
Understanding of Sexuality
Sexuality - refers to who a person is attracted to and
can include a plethora of orientations
Sexuality is part of every person's life, and much more
than sexual desire. People are sexual beings. This means that
they have sexual thoughts feelings, experiences, and practices.
Sexuality can be expressed in many ways, like through the
clothes people wear, the way they behave or talk, what they say
and how they say it, and what they do with other people, the
relationships they choose to have, their desires and attitudes
towards
Sexuality is influenced by 4 Major Factors
 Biology: Hormones can influence one's sexuality
(original parts of our body)
 Personality: One's experiences can also influence
sexuality
 Culture: Cultural norms and values greatly influence
people's attitudes and behaviour related to sexuality
 Laws and policies: put strict rules on what is allowed
and what is not allowed in a country concerning
sexuality. Laws and policies may also be influenced by
cultural norms
Sexual Diversity
Sexual diversity is an important part of sexuality.
Although the term "sexual diversity" can apply to many different
aspects of sexuality (for example people are diverse in terms of
their sexual likes and dislikes), it is usually used with respect to
sexual orientation (to what gender(s) is someone attracted to)
and gender identity (how you feel about and express your
gender)
Several Terms of Sexual Diversity;
 Homosexuality
- is a sexual orientation that refers to attraction
between people who are on the same sex.
 Heterosexuality
- Heterosexual men are sexually or romantically
attracted to women, and heterosexual women are
sexually or romantically attracted to men.
- The prefix "hetero" comes from the Greek word
heteros, which means "the other (of two), another,
different, second; other than.
 Bisexuality
- The term "bisexual" is used to describe a person
who experiences emotional, romantic and/or sexual
attractions to, or engages in romantic or sexual
relationships with, more than one sex or gender.
 Asexuality
- A term used to describe someone who does not
experience sexual attraction toward individuals of
any gender. Asexuality is a sexual orientation, and
is different from celibacy, in that celibacy is the
choice to refrain from engaging in sexual behaviors
and does not comment on one's sexual attractions.
 LGBTQIA+
- LGBTQIA+ is be an abbreviation for "lesbian, gay,
bisexual, transgender, queer and/or questioning,
intersex,, asexual/aromantic/agender." The "A" in
 LGBTQIA may also refer to "ally" or "allied,”
meaning someone who does not identify as
LGBTQIA but supports those who do.
What is Sexual Diversity and why you should care?
DIVERSITY
- is a belief that differences among people are
accepted and celebrated rather than viewed as
sources of separation.
INCLUSION
- is a belief that everyone, regardless of race, culture,
religion, gender, language, disability, sexual
orientation, or any other attribute is included as
part of the whole.
INTERNATIONAL HUMAN RIGHTS LAW
- refers to all individuals has an equal opportunity to
make for themselves the lives that they are able and
wish to have without being hindered or prevented
by discrimination based on:
 Race
 National or ethnic origin
 Color
 Religion
 Age
 Sex
 Sexual orientation
 Marital stars
 HamIv status
 Disability
 conviction that has been pardoned
SEXUAL IDENTITY:
- It is social construct that describe the whole sexual
- behavior
- It is normal to expect to see a wide range of diversity
with the spectrum of human sexual identity.
- Sexual identity develops from any number of influences
before, during, and after birth.
- Four distinct and fluid characteristics shape how we
think about ourselves and how we relate to others as
sexual beings.
- This results in variety of identities
WHOLISTIC SEXUAL IDENTITY
 Gender Identity
o Girl/Woman
o Boy/Man
o Transgender/gender non-conforming
 Sexual Orientation
o Heterosexual - Homosexual [straight, lesbian,
gay, bisexual, queer, asexual
 Biological Sex
o Female -- Male -- Intersex
 Gender Presentation
o how we present ourselves to others:
o Feminine – Masculine -- Androgynous
BIOLOGICAL SEX:
- Classification based on our anatomy or genetics.
- Male, Intersex, Female
Biological sex is not always obvious
 People born with physical characteristics of both sexes
are called intersex (hermaphrodites and
psedohermaphrodites).
 Not always visible at birth and may not be noticed until
puberty or during unrelated medical procedures.
GENDER:
- Describes the psychological and social meaning added
to being a man or woman.
- Masculine - Feminine
GENDER ROLE:
- The roles that men and women adopt.
- It is a collection of attitudes and behaviours that are
considered normal and appropriate in a specific culture
for a particular sex.
- It can also be defined as how we communicate our
gender to others.
GENDER IDENTITY:
- One's internal and psychological sense of oneself as
male or female, or both or neither.
- Some people question their gender identity and may
feel unsure of their gender or believe they are not of the
same gender as their biological sex or physical body.
GENDER DYSPHORIA
- Gender dysphoria is a conflict between a person's actual
gender and the gender that person identifies himself or
herself.
- The person experiences significant discomfort with the
biological sex they were born.
SEXUAL ORIENTATION:
- Is determined by a pattern of romantic, sexual, and
emotional attractions felt by an individual toward
members of the same sex, the opposite sex, or all sexes.
 Who do you love?
 Who are you attracted to?
 Who do you care for?
TYPES OF SEXUAL ORIENTATION:
 Heterosexual: attracted to individuals of the
 opposite sex (straight)
 Homosexual: attracted to individuals of the
 same sex (gay, lesbian)
 Bisexual: attracted to both sexes
 Queer: attracted to the same or both sexes
 and/or transgendered individuals
 Asexual: not experiencing sexual attractions
What is the relevance of sexuality in marriage?
Sexuality is ordered to the conjugal love of man and
woman. In marriage, the physical intimacy of the spouses
becomes a sign and pledge of spiritual communion. The
sacrament sanctifies marriage bonds between baptized persons.
 Marriage
A legally and socially recognized union between two
individuals that establishes rights and obligations between them.
The Sanctity of Marriage
- The definition of sanctity of marriage means how it's
viewed by people since the olden days was derived
from the holy bible where God himself established the
unity of the first man and woman.
- "Therefore shall a man leave his father and his mother,
and shall cleave unto his wife: and they shall be one
flesh" (Gen. 2:24). Then, God has blessed the first
marriage, as we are all
- A belief that marriage is a sacred and holy institution,
often upheld by religious and cultural traditions. It
encompasses the idea that marriage is not merely a
legal or social contract, but a divine or spiritually
significant bond between two individuals.
The Main Purpose of Marriage
- For the Christian, marriage is a vocation, a real
supernatural calling, a path to holiness. It is a
permanent contract till death. A vocation is a path or a
mission entrusted by God to man to which he is drawn
and through which he seeks holiness (sanctity).
- Marriage is designed to satisfy that deep search for
intimacy. But this intimacy is not simply the joining of
two bodies in a sexual experience. It is the joining of
two souls in the deepest possible way.
- Intellectually, emotionally, socially, spiritually, and
physically, the two are joined together.
- This intimacy grows with each passing day, if the
couple is determined to make it work.
- Marriage is a journey not a destination. It is surrounded
by ever changing conditions, as such it is dynamic, not
static.
Marriage is holy. God established the union of the man
and woman. Jesus confirmed it in the New Testament with the
following words, “Wherefore they are no more twain, but one
flesh. What therefore, God hath joined together, let not man put
asunder” (Matt. 19:5).
The holiness of marriage is independent of the couple.
It is holy solely because God has established it with His Word.
By nature, that which is holy is dedicated to the service of God.
God has intended that marriage would serve Him and
both husband and wife labor to keep it holy by living in it,
according to His Word. All other aspects of married life fall into
place when the marriage is dedicated unto the service of God
and to help fulfill His will.
What the Bible says about the Sanctity of Marriage
"He who finds a wife finds a good thing and obtains
favor from the Lord." - Proverbs 18:22
For our Lord God will never allow us to be alone, God
has plans for you and your future. You just have to have faith
and a firm responsibility that you are ready for a relationship.
Healthy Marriages - The healthiest marriages are
those in which both parties maintain separate identities and
uniqueness but share a common purpose which is to fulfill God's
plan for their union.
This understanding of unity offers each person in the marriage
the opportunity to experience the maximum freedom that God
intended for His creatures to enjoy. Within the boundaries of the
marriage relationship, both the husband and wife are to fully
pursue their calling under God- in an atmosphere of mutual trust
and respect. Marriage is a covenanted bond and not bondage!
The Present Reality: The Challenges in Marriage
- Society’s intent on destroying one’s marriage.
- Marriage is threatened by: The Plagues of divorce.
- Same-sex unions and cohabitation have undermined the
meaning of marriage calling into question its very
purpose.
Common complaints about wives
 She nags.
 She never praises.
 She spends too much.
 She's never home and finds reasons to be out.
 She is nosy; she gossips.
 She tells lies.
 She is always late.
 She's bossy and takes a lot of time dressing up.
 She's a bad cook.
 She does not dress as nice anymore.
Common complaints about husbands
 He is always out with the boys.
 His meetings run late into the night.
 He takes me for granted.
 He only thinks of himself.
 He's bossy and domineering.
 He is a tightwad with me but spends a lot on himself.
 He does not help out at home.
The way forward:
 The first step to a beautiful marriage is to "want to."
 Dialogue
 Avoid blame game.
 Forgive
 Fight for it.
 Pray together and for one another.
 Seek advice from the right sources.
 Spend quality time together.
 Make room for mistakes.
 Fall in love again and again.
To conclude: The many problems that come up in
marriages namely: financial struggle, infertility or challenging
children, unfaithfulness, disinterest, immaturity, sickness,
etcetera can be turned into opportunities for the couple to bond
better and build a lasting relationship. It is possible. We have to
fight for it!
The many problems that come up in marriages namely:
financial struggle, infertility or challenging children,
unfaithfulness, disinterest, immaturity, sickness, etcetera can be
turned into opportunities for the couple to bond better and build
a lasting relationship. It is possible.
Marriage is:
- a vocation and a path to holiness. A permanent contract
till death entrusted by God to a man who seeks
holiness.
- wholistic bond of 2 entities
- Holy. Establishes as the union of a man and a woman.
- is a journey, not a destination.
 - designed for joining two souls to satisfy a deeper sense
of intimacy not just for bodily satisfaction.
Empowerment Technology
Using Technology for Visual Communication
Visual Communication
The practice of relaying messages through images or graphics.
These images can come in photographs, brand designs, interface,
typography, infographics, and even digital memes.The process
of systematically creating these visuals is called graphic design.
Elements and Principle of Design
 Elements of Design
 Point - the beginning or end of something in space.
 Line - formed by connecting two points. Lines can
indicate movement and direction.
 Color - reflected on a surface. It can be intense or dull.
 Value - how close to dark or light element which helps
in creating depth in an image.
 Shape - two-dimensional areas enclosed be boundaries.
It can be geometric (triangle, square, rectangle) or
organic (leaf-shaped, dog-shaped).
 Texture - qualities of a surface which can be smooth or
rough.
 Space - area between the elements, this helps in
creating breathing room to allow focus.
 Principles of Design
 Unity - how harmonious the elements are when put
together.
 Balance - how the elements are distributed.
 Emphasis - how an element is designed to draw
attention from the other elements.
 Proportion - how an element’s size relates to another. A
large element among small draws attention.
 Contrast & Similarity - how consistent the elements are.
Using Photographs
 Using guidelines as guides when composing images
- Gridlines can be enabled in most smartphone
camera apps and even on dedicated cameras.
- They help you emphasize the alignment with the
intersections.
 Pose or stage your subject
- Is the position of the body or face of an angle.
 Find the light
- Is advisable for you to shoot not against the light or
maybe use silhouette.
 Mind where your area focuses
- Is creating a depth-of-field effects where parts
outside the focus area will appear blurry.
 Shoot from different perspectives
- Is considering the different angles: bird’s eye view,
eye level, worm’s eye view.
 Mind the space
- Is filling the frame but consider extra space in
placing other elements.
Image Editing
Image can still be improved with editing and
adjustments.
Adobe Photoshop, Adobe Lightroom, Snapseed, PicCollage,
Photogrid, Pixlr, Canva.
Features in Image Editing
 Cropping - taking away portions that you want to
include.
 Aspect Ratio - considering 1:1, 3:2 sizes.
 Brightness - general lightness and darkness of the
images.
 Contrast - enhances the difference between the bright
and dark parts of the image.
 Shadow - darks parts of your image is exposing the
areas better.
 Highlights - adjusting the bright and shiny parts of your
image.
 Vignette - creates a fade effect at the edges of the
image, creating a border of sorts.
 Filters - effects applied to experiment the design of
your image.
Typography
The art of arranging letters and text in a way that makes the
copy legible, clear, and visually appealing to the reader. It
involves font style, appearance, and structure, which aims to
elicit certain emotions and convey specific messages.
 Typeface - the appearance or design of letters.
 Serif ns. Sans Serif - The serif is the lines or spikes
found at the end of a type, those that don’t have are
called sans serif.
 Kerning - the spacing between the letters of the text.
 Ligature - how two letters are made to appear together
as one.
  Shadows & Strokes - to add drop shadows and strokes
(outlines) helps create separation between the text and
its background, making the text more visible.
Creative Nonfiction
Principles, Elements, Techniques, and Devices of
Creative Nonfiction
Angle and Grammatical Point of View
According to Cristina Pantoja Hidalgo (2003, 32) point
of view has to do with perspective. When writing your essay,
you ask yourself the following questions: Whose story is this?
Who can best tell this story? What is the relation of the point of
view character, the narrator, to the events narrated? These
questions should be answered adequately before proceeding with
writing.
The most commonly used point of view in a personal
essay is the first person. In an older school of writing, you may
notice that the writer is using the third person to refer to himself
or herself (with phrases like “this columnist or “this writer”).
Today, using the first person point of view even in an academic
lecture or paper is acceptable. It fact, it is becoming common.
A distinction should be made here between perspective
and point of view. Perspective answers the question from whose
angle the story is being told, while point of view refers to
whether the story is told in the first, second, or third person. In a
piece, the writer may be using the first person-using “I” “me,”
“my,” or “mine” in narrating-while the perspective may be that
of a minor or major character.
When writing a creative nonfiction piece, the general
rule of thumb should be this: It should reveal “the writer’s
unique perspective on, or attitude toward, the subject” (Kneel,
1991, 6).
Longing for Lagen
John Iremil E. Teodoro
The island of Lagen is one of the largest in the remote
Bacuit archipelago, which is famous for its protected waters
filled with colourful marine life. You'll be surrounded by steep
limestone mountains and thick forest on one side and a calm
lagoon on the other, which is lined with stilted water cottages.
Symbolism and Irony
In simple terms, symbolism is a literary technique that
refers to the use of symbols or representations in both fiction and
nonfiction. Symbolism is one particular element that makes
poetry different from prose: sensory images are subtly used in
poetry to express the persona’s emotions.
The poem United Fruit Company by Chilean Pablo
Neruda, for instance, alludes to the company as the symbol of
the influence of transnational corporations on parts of Latin
America, as can be gleaned from the following lines: “(they)
amassed coffee and fruit/ in ships which put to sea like/
overloaded trays with the treasures/ from our sunken land.”
Symbolism is also employed in creative nonfiction in
order to make one’s narration or exposition interesting to say the
least. A creative nonfiction text of course, should not simply be a
rundown of events or a straightforward revelation of the writer’s
thoughts or feelings. An otherwise natural image like the sun
rising may signify the start of a brand-new day or a bright future
whereas the howling of wild dogs may suggest impending doom.
Like symbolism, irony is a literary device that is meant
to infuse more lit into one’s writing. It may be verbal irony in
which an utterance contradicts the reality of a given situation,
say, when one quips, “Travelling along EDSA is such a breeze!”
in the middle of heavy traffic on Metro Manila’s super highway.
Irony may also be situational, that is, when an event is
the opposite of what one intended. One example is when the
government suspends classes because of bad weather on the day
your city or town is celebrating a non-working holiday.
ICU
Atilla Roma
Figures of Speech
Figures of speech constitute a rhetorical de literary
device that departs from the literal meaning of an idea. They
may be employed to make the articulation of an otherwise
familiar idea more vivid and more colorful.
Among the figures of speech are:
1. Simile - indirect comparison of ideas using like or as.
 Example: Mr. Mayamot is like a hungry tiger
when he gets furious
2. Metaphor - more direct than simile.
 Example: When he gets furious, Mr. Mayamot
is one hungry tiger
 3. Personification- using human attributes in describing The challenge is bigger when one is writing in English
nonhuman or inanimate objects because the utterances are supposed to sound natural. Moreover,
 Example: The country wants us to perform our the dialogue should often be brief because that is how exchanges
civic duties. are in real life. American writer and Nobel Prize recipient Ernest
4. Parallelism-use of the same grammatical structure. Hemingway is a master of the concise dialogue.
 Example: Peace can only be achieved through
dedication, peace can only be achieved BROTHERS
through diligence, peace can only be achieved Lianne Bunao
through fidelity to the rule of law. The selection below is a reconstructed account of the
 Also includes subject verb agreement. last few days of the Revolution’s Supremo, Andres Bonifacio,
5. Apostrophe - addressing a person who is either dead or and his brother Procopio. Based on actual events, the details
absent when the utterance is made reveal the complexity of the Revolution of which the Supremo
 Example: Mabini, Bonifacio, Rizal, let your was once the prime mover. Find out how some details sound
guiding spirits influence our leaders in this quite “contemporary” vis-à-vis present-day political culture.
time of great crisis!
6. Metonymy - substitution of a word/phrase for an idea to
which it is closely related (say, an author for his/her
works)
 Example: I cannot help crying when I read
Carlos Bulosan (a Filipino expatriate writer).
7. Allusion - comparison that involves making references
to a famous fictional or historical figure, event or idea
 Example: Only five years old, this child
prodigy, this Mozart has composed at least a
dozen short piano pieces and performed in the
Philippine Musical Center.
8. Rhetorical Question - a question that is not meant to be
answered because the answer is obvious.
 Example: Has information technology
advanced slowly or by leaps and bounds?
9. Hyperbole - use of exaggeration to emphasize an idea.
 Example: I was so hungry I could eat a
hundred cups of rice.
10. Synecdoche - the “part” to represent the “whole”.
 Example: Ka Herming was the brains and the
heart of the movement during those dark days
of the dictatorship.

STORM COUNTRY
Genevieve Prias
The selection that follows is about one of the most
devastating storms to visit the country in recent years. The
calamity also revealed the apparent lack of preparation on the
part of concerned sectors to ease the impact of such calamities.

Scene and Dialogue

According to Cristina Pantoja Hidalgo (2003, 98), “The
chief distinction between traditional reportage and creative
nonfiction is the use of scenes or dramatic writing.” The text
should not simply be an impersonal, bars narration of events, it
should actually be narrated in such a way as to make the reader
feel as if the events, to borrow a cliché, were unfolding before
his/her very eyes.
The creative nonfiction text should, therefore, contain
believably realistic and descriptive imagery.
The scene becomes more interesting and animated with
the use of dialogue, which refers to the verbal exchange between
the characters. When adding dialogue, one should imagine the
characters themselves speaking to each other to make the
dialogue as realistic as it should be.
 Net Profit = Revenue- Expenses

There are two (2) parts to an income statement:

OPERATING SECTION
 Revenues – “Revenues are the sales of products,
merchandise and services that a company makes to
customers due to the normal business activities.
 Expenses – the cost required for something; the money
spent on something
 Depreciation/Amortization - An accounting method use
to allocate the cost of a tangible or physical asset over
its useful life.

NON- OPERATING SECTION

 Other revenues or gains (not from business operations)
INTEREST EARNED
 Other expenses or losses (not from business operations)
/Financial costs INTEREST OWED

BALANCE SHEET (or “statement of financial position”)

- is a summary of the financial balances of a sole
proprietorship, a business partnership or a company.
It’s a summary of what the company owns and owes, as
well as the amount invested by the shareholders. Assets,
liabilities and ownership equity are listed as of a
specific date, such as the end of its financial year.

Assets = Liabilities + Owner’s Equity

ASSETS - what a company owns.

- “Resources such as merchandise, land, buildings and
equipment, that are owned by a company and that will
provide future economic benefits to the company”
- Current Assests
- Fixed Assets
LIABILITIES - what a company owes-
- Debts or obligations of a business
- Current liabilities are a company's short-term
financial obligations that are due within one year or a
normal operating cycle (e.g. accounts payable).
- Long-term liabilities are obligations listed on the
Entrepreneurship balance sheet that are due for more than a year.
OWNER’S EQUITY - how much money the company
Financial Statements
owner(s) have invested in the business
- are written records that convey the financial
- Money Invested
activities of a company.
- Paid in Capital
INCOME STATEMENT (“profit and loss statement” or
Retained earnings are the amount of profit a company
“statement of revenue and expense”)
has left over after paying all its direct costs, indirect costs,
- is a financial statement that let managers and investors
income taxes and its dividends to shareholders.
know if a company made or lost money during a
specific period of time.
- Essentially, it measures a company’s financial
performance over a specific accounting period by
giving a summary of how the business incurs its
revenues and expenses through both operating and non-
operating activities. It shows the net profit or loss
incurred over a specific accounting period, typically
over a fiscal quarter or year.

PE & Health IV
Canoeing and Kayaking
A great way to explore the rivers, lakes, canal, and
other bodies of water is through the use of a boat. Canoeing and
kayaking are two floating crafts that may take anyone to places
in the water that are even difficult to access by any other means.
Canoeing
A canoe is wide open. A canoer, on one hand, sits on a
raised seat or kneels on the bottom of the boat and uses a single-
bladed paddle.
In the early days, both boats were constructed and used
for the day-to-day economic needs, the canoe for transporting
goods and people
The word “canoe” originated from the Carib word
“kenu” which meant dugout. Canoes were originally made
from the large tree trunks. The trunks were dried for months, and
then the middle part was scraped away with shells. The whole
process took “one moon” or 28 days. The more well- known
version of the canoe was introduced by the north American
Indians where the frame was built from wooden ribs. The frame
was covered with the lightweight bark of birch trees and
sometimes elm or cedar trees, whichever was more available to
them. The birch tree was the better choice though because it was
lightweight and smooth and the most importantly, it was resilient
and contained waterproofing qualities.
The oldest known canoe, Pesse Canoe, believed to be
constructed between 8200 and 7600 B.C. was found in the
Netherlands.
Basic Parts of a Canoe
 YOKE - a beam in the center of a canoe that allows
the canoe to rest on a person’s shoulder when
portaging.
 STERN - rear end.
 GUNWALE - acts as structural support and it defines
shape of boat.
 THWART - crossbars reinforcing the canoe and
prevents sides from pulling apart under load.
 SEAT - for paddler at the bow part (if in tandem)
 BOW - front part
Kayaking
A kayak has a covered deck. Kayakers extend legs and
are seated low or sometimes on the deck. It uses a double-
bladed paddle. Kayak for hunting marine life.
Kayaks or “qajak”, meaning “man’s boat” or
“hunter’s boat” originated from the Inuit and Aleut tribes of
Arctic North America. Interestingly, the early kayaks were
individualized as each kayak was crafted by the user, basing the
measurements to the frame of his body and not on any standard.
Building the kayak was also a joint effort of the man and his
wife. The man builds the frame from wood or from whalebone
skeleton and it was the wife’s job to stitch the seal skin used to
cover the frame. Whale fats were used to waterproof the boat. To
improve buoyancy, the natives placed air- filled bladders of the
seal in the vessels.
The oldest existing kayaks are exhibited in North
America Department of the State Museum of Ethnology in
Munich.
Basic Parts of a Kayak
 DECK - Top half of the kayak.
 FOOTBRACE - Found inside where feet rest
 HATCH - Covering on the deck where food and gears
can be stored. COCKPIT - Opening in the kayak’s
deck where the paddler sits. It can be covered with a
spray kit or waterproof kilt that is placed around the
waist then slip over the cockpit’s rim or coaming.
 HULL - Bottom half of the kayak.
CHARACTERISTICS
Length
The distance from the tip of the stem to the tip of the bow. practicing various maneuvers. The rounded bottom will
- Longer boats are faster and move on a straight line. involve paddling downriver from one point to a
They also can carry more people. However, these are different point and usually a distance of several miles.
not easy to maneuver.  Flatwater recreation is a relaxing canoeing or
- Shorter boats are easier to maneuver and kayaking where you can take a gentle paddle down a
comparatively lighter and easier to handle. calm river, ocean, or lake to do sightseeing.
- Longer boats are best when touring and cruising the  Sailing is where the canoe or kayak is fitted with a sail.
open water. A shorter kayak would be a better choice  Surf kayaking is where the kayak is typically fitted
for smaller lakes and rivers. with a fin, rather like a surfboard.
 Marathon racing is a lengthy race down a river using
Beam the kayak or canoe.
The width of the boat and is measured at the widest part of the
canoe or kayak
- Generally, the wider the boat, the more stable it is.
However, a narrower kayak or canoe may be faster but
less stable.
- A narrower kayak or canoe is more suitable for those
who want to travel a greater distance since it has speed.
A wider boat is suitable for bird-watching, fishing, or
photography.

Bottom Shape
The shape of the bottom has a lot to do with the stability of the
boat.
There are three basic bottom shapes:
1. Flat – This design has good stability in calm waters.
However, the characteristics of this boat provide easy
turning “boat spin” in rougher waters.
2. Round – It is actually easy to propel through the water.
The trade-off however is balancing the boat in an
upright position.
3. Vee – This boat is in between the flat and round bottom
design boats, thus with practice it comes with a good
all-around performance

Profile or sides of a boat

1. Tumblehome design - the sides of the boat curve
inward as they come up, which makes the beam
narrower on the deck. This allows the paddler to
reach the water easily while at the same time has the
stability of a wider and kayak.
2. Flared sides –the sides curve outward (flares out)
making the beam wider. Thus, as it goes deeper in
the water (cargo weight becomes heavier), the beam
becomes wider therefore giving a more stable
feeling.
3. Straight sides – is a little bit of the two.

What Activities can be done when on uses the kayaks or

canoes?
Here are some of the paddling activities that one may choose
from:
 Sea kayaking is done in open waters such as the ocean
or the lake. Kayaks may be sit-on-top or decked design.
 Whitewater kayaking or canoeing is paddling down
the whitewater rivers. A flat-bottomed boat will help
the boat spin on the water and take on the rapids for