Untitled Document
Untitled Document
Untitled Document
Businesses take loans to fund capital projects and BENEFITS-RECEIVED TAX PRINCIPLE - taxes
expand their operations by purchasing fixed and to the benefits taxpayers receive from a public
long-term assets such as land, buildings, and good. For example, gasoline tax payments
machinery. increase the more people drive. The more people
drive, the more they benefit hem roads that the
Borrowed money is repaid either in a lump sum by gasoline tax finances.
a pre-determined date or in periodic installments.
The money to be repaid is usually more than the ABILITY TO PAY TAX PRINCIPLE - relates that
borrowed amount since lenders require those with a greater ability to pay are taxed more.
compensation for the loss of use of the money Income and property taxes usually rely on the
during the loan period. The lender could have ability to pay tax approach.
invested the funds during that period instead of
providing a loan, which would have generated At the national level, taxes are imposed and
income from the asset. The difference between collected pursuant to the National Internal
the total repayment sum and the original loan is Revenue Code, the Tariff and Customs Code, and
the interest charged. The interest charged is several special laws. There are 4 main types of
applied to the principal amount. national Internal revenue taxes: Income, Indirect
(value-added and percentage taxes), Excise and
RENTALS Documentary stamp taxes, all of which are
A property from which the owner receives administered by the Bureau of Internal Revenue
payment from the occupant(s), known as tenants, (BIR). At the local level, governments have some
in return for occupying or using the properly. autonomy to impose taxes on business and
ownership of real property.
Republic Act 9653/Rent Control Act of 2009, is the
law that protects housing tenants (especially in the CORPORATE INCOME TAXES The regular
lower-income class) against unreasonable rent corporate income tax (RCIT) is 30% on net taxable
increases. It also provides the eviction rules that income. There is a minimum corporate income tax
both landlords and tenants must observe. (MCIT) equivalent to 2% of gross income, which
applies beginning on the fourth year of commercial
CIVIL CODE OF THE PHILIPPINES - lease operation.
provisions that cover rentals above PHP 10,000
and those not covered by the Rent Control Act of WITHHOLDING TAXES - Most income is subject
2009, including commercial spaces and rent-to- to withholding of taxes. If the payor Is classified as
own units. a top-20.000 corporation or a top-5000 individual
engaged in business, It is required to withhold on
MINIMUM WAGE all payments for the purchase of goods (1%) and
This refers to the minimum amount of services (2%). Withholding taxes on income
remuneration that an employer is required to pay
subject to the RCIT are creditable against the
calculated liability.
a.
b.
VOLCANOES - Considered active if they have
erupted in the last 10,000 years & have been
documented based on datable materials.
MAGMA – source material of volcanic eruptions.
LAVA – erupted magma
VOLCANIC STRUCTURE:
CRATER – opening at main vent
CALDERAS – craters that are large circular
depressions greater than 1km in diameter.
The cone of volcanoes is a product of
successive eruptions of lava & pyroclastic
materials coming from the vent.
PYROCLASTIC MATERIALS – fragmenrs of
volcanic origin (volcanic ash & rocks like
pumice & obsidian)
PYROCLASTIC FLOW – fast moving current of
hot gases & rock fragments that may occur
during an eruption
LAHAR – from volcanic ash & rock fragments
that become saturated w/ water & move down
the slopes of a volcano.
LAVA FLOW MATERIALS – primarily
composed of molten rocks that come from an
erupting volcano.
TYPES OF VOLCANOES:
SHIELD VOLCANOES – produced by the
accumulation of fluid basaltic lava &
resembles a warriors shiled; from the ocean
floor as seamounts & can form volcanic
islands. Ex: Mauna Loa, USA
CINDER/SCORIA CONES – Built from a
single, short-lived eruptive event ejecting lava
fragments that harden; can produce extensive
lava fields. Ex: Paricutin Volcano, Mexico
COMPOSITE/STRATOVOLCANOES – in
Pacific Ring of Fire; large, nearly symmetrical
structure containing of alternating layers of
explosively erupted cinders. Ex: Mt. Fuji &
Mayon Volcano
HYDROMETEORLOGICAL PHENOMENA
WEATHER – combination of temperature,
humidity, precipitation, wind, cloudiness, etc. ORIGIN OF LIFE ON EARTH
occurring in specific place & time.
CLIMATE – long-term average pattern that Stage 1: Abiotic Synthesis of Polymers of
could be local, regional, or global. Nucleotides & Amino Acids
Spontaneous generation - by Aristotle; life arise
TROPICAL CLIMATE TYPES (PH): from nonliving material if the material contained
pneuma (vital heat)
Th
e different climate types that occur throughout the
Philippines are under the influence of
Intertropical Convergence Zone (ITCZ), which is
an area of low pressure characterized by high
precipitation that marks the meeting point of the
trade winds.
MONSOONS –
Southwest monsoon (Habagat) • blows
in from May to September followed by Urey-Miller Experiment: The Primordial Soup –
intermediate monsoon or inter-monsoon Stanley Miller & Harold Urey; the notion that
period from October to November when Earth was young, the oceans were filled w/
Northeoit Monsoon (Amihon) • simple chemicals important for life; prebiotic
December to March
Southeast Monsoon (Wotan) - Between
March and April
TROPICAL CYCLONES
Tropical depression — an area of low
pressure that is moving less than 61 kmh
Tropical storm — more intense and has
wind speeds between 61 and 119kmh
Typhoons/tropical cyclones - 120kmh
with rotary circulation
Extraterrestrial Hypothesis - Meteorites, comets,
and asteroids sometimes reach the surface of
the primitive Earth which are thought to contain
organic carbon and brought Earth carbonaceous
chondrites and significant amount of amino acids
and nucleic bases; Prebiotic soup
Stage 2: Formation of organic Polymers on 11. Ecosystem — all the biotic (living) and
Clay Surface abiotic (nonliving) things in an area
- Formation of complex organic polymers such 12. Biosphere — the Earth
as DNA, RNA, or proteins from simple
molecules
EMERGENT PROPERTIES
John Bernal - proposed that synthesis of polymers Order—organisms are highly ordered,
happened on solid surfaces like clay or in and other characteristics of life
evaporating tidal pools, and NOT on aqueous emerge from this complex
solutions, which may hydrolyze the polymers. organization.
Reproduction - Life comes only from
RNA may have been formed on clay surface on life (biogenesis)
primitive Earth. Growth and development — heritable
programs stored M DNA direct the
Stage 3: Formation of cell-like structures from
polymers enclosed by a boundary species-specific pattern of growth and
development
Prebionts or protobionts — describe the first living Energy utilization — organisms take in
entities that evolved into living cells. and transform energy to do work,
including the maintenance of their
Characteristics of Prebionts/Protobionts: ordered state.
1. They have boundary structure that separated Response to the environment —
the internal contents frorg, the environment
organisms respond to stimuli from
2. The polymers inside the protobiont contain
information
their environment
3. They have enzyme functions Homeostasis — organisms regulate
4. They are capable of self-replication. their internal environment to maintain
a steady state, even in the face of
Stage 4: Evolution of cellular characteristics fluctuating external environment
through chemical selection Evolutionary adaptation — life evolves
in response to interactions between
RNA organisms and their environment.
first macromolecule of protobionts which can
store information and also capable of
replication
CELLULAR BASIS OF LIFE
Perform enzymatic functions like acting as Cell basic unit of life; organism's unit
ribozymes — enzymes that catalyze the of structure and function Lowest level
formation of different macromolecules in living of structure that is capable of
cells performing all the activities of life
Prokaryotic cell — lacks a membrane-
UNIFYING THEMES OF LIFE: enclosed nucleus and membrane-
Life is organized by a hierarchy of different bound organelles. (archaebacteria and
levels from lowest to highest: bacteria)
1. Atom - smallest particle of an element Eukaryotic cell — has a nucleus and
2. Molecule - two or more atoms bonded cytoplasm that contains all organelles.
together (protists, plant, fungi, and animals)
3. Cell - smallest unit of life
4. Tissue - group of similar cells
5. Organ — group of similar tissues working
together
6. Organ system - group of organs working
together
7. Multicellular organism — complete living
thing
8. Species — organisms that can reproduce
and produce a fertile, viable offspring
9. Population — group of same species
10. Community —all the species in an area