Array
(
    [results] => Array
        (
            [0] => Array
                (
                    [ArticleID] => 1259337
                    [Title] => MS&Co names new audit partners
                    [Summary] => 
Manabat Sanagustin & Co. (MS&Co.), the Philippine member firm of KPMG International, announces the admission to the partnership of Darwin P. Virocel and Dindo Marco M. Dioso, both of whom are with the firm’s audit division.

                    [DatePublished] => 2013-11-22 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 1242241
                    [Title] => KPMG ranks Phl 18th in change readiness
                    [Summary] => 
The Philippines was ranked within the Top 20 in the world in terms of capacity to respond to change caused by shocks such as natural disasters, a new study by KPMG International and Oxford Economics showed.

                    [DatePublished] => 2013-10-07 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => http://img404.imageshack.us/img404/622/6dmj.jpg
                )

            [2] => Array
                (
                    [ArticleID] => 963142
                    [Title] => Golden opportunity?
                    [Summary] => 
Precious metals such as gold are popular worldwide. The discovery of gold dates back to as early as 3600 BC by the Egyptians, but it was the Mesopotamians who are believed to have first used this metal as jewelry and ornaments.

                    [DatePublished] => 2013-07-09 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1308817
                    [AuthorName] => Erwin D. Legaspi
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [3] => Array
                (
                    [ArticleID] => 957779
                    [Title] => Sourcing the internal audit function – finding the right ‘fit’
                    [Summary] => 
The internal audit organization of every company is moving beyond their traditional role. Often construed as an in-house “police,” internal auditors are increasingly becoming involved in various company initiatives that go beyond compliance and encompass activities that create business value.

                    [DatePublished] => 2013-06-25 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1535854
                    [AuthorName] => Naomi May M. Convento
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [4] => Array
                (
                    [ArticleID] => 933711
                    [Title] => In focus: Tax audit of professionals and sole proprietors
                    [Summary] => 
For the past years, the Bureau of Internal Revenue (BIR) has issued guidelines on how Revenue District Offices, Large Taxpayers Audit Divisions and the National Investigation Division will conduct and prioritize the audit for a specific year.

                    [DatePublished] => 2013-04-23 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1634098
                    [AuthorName] => Olivia P. Taganas
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [5] => Array
                (
                    [ArticleID] => 931058
                    [Title] => Money down! Tax treatment and reporting of cash deposits and advances
                    [Summary] => 
A notable businessman once said that in the business world everyone is paid in two coins: cash and experience.

                    [DatePublished] => 2013-04-16 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1413681
                    [AuthorName] => Jose Bernard V. Basallaje
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 923979
                    [Title] => Sin tax: Higher price for lesser sin
                    [Summary] => 
After more than 10 years, the Sin Tax Law is now in effect. Dated Dec. 26, 2012, the Bureau of Internal Revenue (“BIR”) issued Revenue Regulations (“RR”) No. 17-2012 providing the implementing regulations on the revised excise tax rates on alcohol and tobacco products (“sin products”) pursuant to Republic Act (“RA”) No. 10351. Although the regulations were stated to take effect immediately, price adjustments on the sin products increased only at the start of 2013 – hence, maybe a not-so-happy new year to some.

                    [DatePublished] => 2013-03-26 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1507354
                    [AuthorName] => Mary Grace Z. Olivares
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [7] => Array
                (
                    [ArticleID] => 902152
                    [Title] => Internal control
                    [Summary] => 
A cursory search for articles on “internal controls” in the internet showed the following:

                    [DatePublished] => 2013-01-29 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1139201
                    [AuthorName] => Arthur Z. Machacon
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [8] => Array
                (
                    [ArticleID] => 894347
                    [Title] => Deductible or not: Depreciation expense on vehicles used in trade or business
                    [Summary] => 
An individual or corporation engaged in trade or business invests not only in the conduct of business itself but in the properties used or to be used in such trade or business.

                    [DatePublished] => 2013-01-08 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1371378
                    [AuthorName] => Jamie Andrea Mae Y. Arlos
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [9] => Array
                (
                    [ArticleID] => 863662
                    [Title] => Statement of cash flows
                    [Summary] => 
Cash flow is much harder to manipulate than earnings for two reasons.

                    [DatePublished] => 2012-11-06 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1777708
                    [AuthorName] => TOP OF MIND By Arthur Machacon
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

        )

)

MANABAT SANAGUSTIN

Array
(
    [results] => Array
        (
            [0] => Array
                (
                    [ArticleID] => 1259337
                    [Title] => MS&Co names new audit partners
                    [Summary] => 
Manabat Sanagustin & Co. (MS&Co.), the Philippine member firm of KPMG International, announces the admission to the partnership of Darwin P. Virocel and Dindo Marco M. Dioso, both of whom are with the firm’s audit division.

                    [DatePublished] => 2013-11-22 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 1242241
                    [Title] => KPMG ranks Phl 18th in change readiness
                    [Summary] => 
The Philippines was ranked within the Top 20 in the world in terms of capacity to respond to change caused by shocks such as natural disasters, a new study by KPMG International and Oxford Economics showed.

                    [DatePublished] => 2013-10-07 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => http://img404.imageshack.us/img404/622/6dmj.jpg
                )

            [2] => Array
                (
                    [ArticleID] => 963142
                    [Title] => Golden opportunity?
                    [Summary] => 
Precious metals such as gold are popular worldwide. The discovery of gold dates back to as early as 3600 BC by the Egyptians, but it was the Mesopotamians who are believed to have first used this metal as jewelry and ornaments.

                    [DatePublished] => 2013-07-09 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1308817
                    [AuthorName] => Erwin D. Legaspi
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [3] => Array
                (
                    [ArticleID] => 957779
                    [Title] => Sourcing the internal audit function – finding the right ‘fit’
                    [Summary] => 
The internal audit organization of every company is moving beyond their traditional role. Often construed as an in-house “police,” internal auditors are increasingly becoming involved in various company initiatives that go beyond compliance and encompass activities that create business value.

                    [DatePublished] => 2013-06-25 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1535854
                    [AuthorName] => Naomi May M. Convento
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [4] => Array
                (
                    [ArticleID] => 933711
                    [Title] => In focus: Tax audit of professionals and sole proprietors
                    [Summary] => 
For the past years, the Bureau of Internal Revenue (BIR) has issued guidelines on how Revenue District Offices, Large Taxpayers Audit Divisions and the National Investigation Division will conduct and prioritize the audit for a specific year.

                    [DatePublished] => 2013-04-23 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1634098
                    [AuthorName] => Olivia P. Taganas
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [5] => Array
                (
                    [ArticleID] => 931058
                    [Title] => Money down! Tax treatment and reporting of cash deposits and advances
                    [Summary] => 
A notable businessman once said that in the business world everyone is paid in two coins: cash and experience.

                    [DatePublished] => 2013-04-16 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1413681
                    [AuthorName] => Jose Bernard V. Basallaje
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 923979
                    [Title] => Sin tax: Higher price for lesser sin
                    [Summary] => 
After more than 10 years, the Sin Tax Law is now in effect. Dated Dec. 26, 2012, the Bureau of Internal Revenue (“BIR”) issued Revenue Regulations (“RR”) No. 17-2012 providing the implementing regulations on the revised excise tax rates on alcohol and tobacco products (“sin products”) pursuant to Republic Act (“RA”) No. 10351. Although the regulations were stated to take effect immediately, price adjustments on the sin products increased only at the start of 2013 – hence, maybe a not-so-happy new year to some.

                    [DatePublished] => 2013-03-26 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1507354
                    [AuthorName] => Mary Grace Z. Olivares
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [7] => Array
                (
                    [ArticleID] => 902152
                    [Title] => Internal control
                    [Summary] => 
A cursory search for articles on “internal controls” in the internet showed the following:

                    [DatePublished] => 2013-01-29 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1139201
                    [AuthorName] => Arthur Z. Machacon
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [8] => Array
                (
                    [ArticleID] => 894347
                    [Title] => Deductible or not: Depreciation expense on vehicles used in trade or business
                    [Summary] => 
An individual or corporation engaged in trade or business invests not only in the conduct of business itself but in the properties used or to be used in such trade or business.

                    [DatePublished] => 2013-01-08 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1371378
                    [AuthorName] => Jamie Andrea Mae Y. Arlos
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [9] => Array
                (
                    [ArticleID] => 863662
                    [Title] => Statement of cash flows
                    [Summary] => 
Cash flow is much harder to manipulate than earnings for two reasons.

                    [DatePublished] => 2012-11-06 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1777708
                    [AuthorName] => TOP OF MIND By Arthur Machacon
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

        )

)

abtest

MS&Co names new audit partners

November 22, 2013 - 12:00am

Manabat Sanagustin & Co. (MS&Co.), the Philippine member firm of KPMG International, announces the admission to the partnership of Darwin P. Virocel and Dindo Marco M. Dioso, both of whom are with the firm’s...

Business

KPMG ranks Phl 18th in change readiness

October 7, 2013 - 12:00am

The Philippines was ranked within the Top 20 in the world in terms of capacity to respond to change caused by shocks such...

Business

Golden opportunity?

By Erwin D. Legaspi | July 9, 2013 - 12:00am

Precious metals such as gold are popular worldwide. The discovery of gold dates back to as early as 3600 BC by the Egyptians, but it was the Mesopotamians who are believed to have first used this metal as jewelry...

Business

Sourcing the internal audit function – finding the right ‘fit’

By Naomi May M. Convento | June 25, 2013 - 12:00am

The internal audit organization of every company is moving beyond their traditional role. Often construed as an in-house “police,” internal auditors are increasingly becoming involved in various company...

Business

In focus: Tax audit of professionals and sole proprietors

By Olivia P. Taganas | April 23, 2013 - 12:00am

For the past years, the Bureau of Internal Revenue (BIR) has issued guidelines on how Revenue District Offices, Large Taxpayers Audit Divisions and the National Investigation Division will conduct and prioritize...

Business

Money down! Tax treatment and reporting of cash deposits and advances

By Jose Bernard V. Basallaje | April 16, 2013 - 12:00am

A notable businessman once said that in the business world everyone is paid in two coins: cash and experience.

Business

Sin tax: Higher price for lesser sin

By Mary Grace Z. Olivares | March 26, 2013 - 12:00am

After more than 10 years, the Sin Tax Law is now in effect. Dated Dec. 26, 2012, the Bureau of Internal Revenue (“BIR”) issued Revenue Regulations (“RR”) No. 17-2012 providing the implementing...

Business

Internal control

By Arthur Z. Machacon | January 29, 2013 - 12:00am

A cursory search for articles on “internal controls” in the internet showed the following:

Business

Deductible or not: Depreciation expense on vehicles used in trade or business

By Jamie Andrea Mae Y. Arlos | January 8, 2013 - 12:00am

An individual or corporation engaged in trade or business invests not only in the conduct of business itself but in the properties used or to be used in such trade or business.

Business

Statement of cash flows

By TOP OF MIND By Arthur Machacon | November 6, 2012 - 12:00am

Cash flow is much harder to manipulate than earnings for two reasons.

Business