...LEYES Y REGULACIONES SUJETAS A LA GERENCIA DE FINANZAS 1. La Empresa i. Descripción del Negocio LA CIA SAC es una empresa dedicada a la prestación de servicios de informática que fue creada en 1,997. Bajo este principio, LA CIA se ha convertido en la opción inteligente de muchas empresas a través sus áreas de negocios: Seguridad y autenticación Integración de Aplicaciones Representación de soluciones Soluciones de Negocio a la medida Soporte ( vía Outsourcing ) de tecnología Internet ii. Estructura de la empresa La Cia, como persona jurídica es una sociedad anónima cerrada 2. Leyes y Regulaciones: i. Marco Empresarial La mayor parte de las decisiones empresariales se miden en términos financieros. La importancia de la función administrativa financiera para La Cia depende del tamaño de la empresa, en compañías pequeñas, la función financiera la desempeña la gerencia de administración y finanzas la cual está integrada por el área de tesorería, presupuestos, planeamiento y control de gestión y contabilidad y recursos humanos. La gerencia financiera se ocupa de mantener la solvencia de la empresa, obteniendo los flujos de caja necesarios para satisfacer las obligaciones y circulantes necesarios para lograr los objetivos de la empresa y en vez de reconocer los ingresos y los gastos como lo hace el contador, este los reconoce con respecto a entradas y salidas de efectivo. Entre sus principales funciones podemos mencionar las siguientes: ...
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...History of Fred Jones' Work Fred Jones worked in clinical psychology at UCLA (University of California, Los Angeles) where he received a Ph. D. specializing in work with schools and families. As the head of the Child Experimental Ward while working at the UCLA Medical Center Dr. Jones developed methods of helping children with severe emotional disorders. He then began to cross these methods over to special education and general classroom setting while working at the Medical Center. Once his work took him to the University of Rochester Dr. Jones developed the non-adversarial management procedure which led to the writing of his first two books; Classroom Discipline and Positive Classroom Instruction. Since then Dr. Jones has been conducting extensive research and constantly working in classrooms to improve his techniques along with touring the country teaching these methods. Dr. Jones’ most recent book, Tools for Teaching, is an update of his previous work including new material that has been learned since his last publication. Implementation in the Classroom Jones has developed a non-adversarial method of creating a classroom that moves smoothly. In his three books Jones addressed many levels that the method can be successful on. One book focuses on the classroom as a positive discipline site, another book looks at how the entire campus can benefit from the positive discipline and the third book takes those concepts to the everyday/every minute problems faced by a teacher...
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...INTRODUCTION [1]Estafa also known as swindling is a crime committed by any person who shall defraud another by any of the means mentioned in the Revised Penal Code (RPC). Article 315 of the Revised Penal Code of the Philippines enumerates the crime constituting estafa. Estafa is a criminal case that is punishable under the Revised Penal Code and is also classified as a crime against property under the same code. As to its nature, Estafa is a crime which is mala in se. [2]Mala in se as defined as those so serious in their effects in the society as to call for almost unanimous condemnation of its member as distinguished to Mala prohibita which are crimes in violation of mere rules of convenience designed to secure a more orderly regulation of affairs of society. The following constitute the crime of estafa: [3]“1. With unfaithfulness or abuse of confidence, namely: a) By altering the substance, quantity, or quality or anything of value which the offender shall deliver by virtue of an obligation to do so, even though such obligation be based on an immoral or illegal consideration. b) By misappropriating or converting, to the prejudice of another, money, goods, or any other personal property received by the offender in trust or on commission, or for administration, or under any other obligation involving the duty to make delivery of or to return the same, even though such obligation be totally or partially guaranteed by a bond; or by denying having received...
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... also from the same office. That also pursuant with Section 3(c) thereof, I hereby state under pain of perjury that in answering the questions asked of me as appearing herein below, I was fully conscious that I did so under oath, and that I may face criminal liability for false testimony or perjury; Questions and Answers . . . Q: What is your name? A: I am XXX. Q: How old are you? A: I am 35 years of age. Q: Where do you live? A: I live at Paseo de Legaspi, Tacloban City Q: Do you swear to tell the truth, under oath, and that you may face criminal liability for falsification and perjury? A: Yes. Q: What is your purpose in coming here in my office? A: I would like to file a complaint against YYY, for Estafa. Q: Okay. Do you know YYY? A: Yes. Q: How are you related to YYY? A: She is my half-sister. Q: Okay. How old is she? A: 25. Q: Do you know where she lives? A: Yes, at 419 Emerald St., Posadas Village, Sucat, Muntinlupa City. Q: Why are you suing YYY? A: I gave her FIFTY THOUSAND PESOS (PHP 50, 000.00) for...
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...Republic of the Philippines HOUSE OF REPRESENTATIVES Quezon City SIXTEENTH CONGRESS Second Regular Session HOUSE BILL NO. 4994 AN ACT PROVIDING FOR THE BASIC LAW FOR THE BANGSAMORO AND ABOLISHING THE AUTONOMOUS REGION IN MUSLIM MINDANAO, REPEALING FOR THE PURPOSE REPUBLIC ACT NO. 9054, ENTITLED “AN ACT TO STRENGTHEN AND EXPAND THE ORGANIC ACT FOR THE AUTONOMOUS REGION IN MUSLIM MINDANAO,” AND REPUBLIC ACT NO. 6734, ENTITLED “AN ACT PROVIDING FOR AN ORGANIC ACT FOR THE AUTONOMOUS REGION IN MUSLIM MINDANAO,” AND FOR OTHER PURPOSES Be it enacted by the Senate and the House of Representatives of the Philippines in Congress assembled: PREAMBLE We, the Bangsamoro people and other inhabitants of the Bangsamoro, imploring the aid of the Almighty, aspiring to establish an enduring peace on the basis of justice in our communities and a justly balanced society, and asserting our right to conserve and develop our patrimony; In consonance with the Constitution and the universally accepted principles of human rights, liberty, justice, democracy, and the norms and standards of international law, reflective of our system of life prescribed by our faith, and in harmony with our customary laws, cultures and traditions; Affirming the distinct historical identity and birthright of the Bangsamoro people to their ancestral homeland and their right to self-determination – beginning with the struggle for freedom of their forefathers in generations past and extending to the present – to chart...
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...COPIED FROM CERTAIN REFERENCES. The elements of estafa with abuse of confidence under this provision are as follows: 1. That money, goods, or other personal property be received by the offender in trust, or on commission, or for administration, or under any other obligation involving the duty to make delivery of, or to return, the same; 2. That there be misappropriation or conversion of such money or property by the offender; or denial on his part of such receipt; 3. That such misappropriation or conversion or denial is to the prejudice of another; and 4. That there is a demand made by the offended party to the offender.15 Article 315, paragraph 1(b) of the Revised Penal Code reads: ART. 315. Swindling (estafa). – Any person who shall defraud another by any of the means mentioned herein below shall be punished by: … 1. With unfaithfulness or abuse of confidence, namely: … (b) By misappropriating or converting, to the prejudice of another, money, goods, or any other personal property received by the offender in trust or on commission, or for administration, or under any other obligation involving the duty to make delivery of or to return the same, even though such obligation be totally or partially guaranteed by a bond; or by denying having received such money, goods, or other property. The elements of estafa with abuse of confidence are as follows: a) that money, goods or other personal property is received by the offender in trust, or on commission, or for administration...
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...José Luis Peimbert Rodríguez La gran estafa En la película la gran estafa como breve resumen trata de un ladrón llamado Mr. Ocean se le ocurre la idea de robar tres casinos famosos de las vegas, sin embargo, nunca lo podría realizar solo con la ayuda de un gran equipo de expertos y muy buenos ladrones dedicados a la estafa. En la película tomando en cuenta el tema de control empresarial visto en la clase pude rescatar algunos puntos que pudieron facilitar el robo de los tres casinos. El primer gran punto de que podría decirse hubo un gran error fue la falta de confidencialidad; como rayos cualquier persona puede obtener los planos de la bóveda de lo los casinos. El segundo punto que a leguas se pudo ver en la película es Falta de seguridad de documentos ya que en la película la forma de trasportación de documentos clave es muy antigua y llega a parece de menos importancia. El tercer punto que me gustaría remarcar seria que a pesar de su gran seguridad en las bóvedas la infiltración de agentes externos no es complicado. Ya que, si es una bóveda extraordinaria en realidad con un conjunto de habilidades y bien planeado es fácil entrar a ella. Es importante resaltar sin duda el control interno de Benedict hace un reto importante para la estafa. Ya que el mismo dueño del casino esta precisamente enterado de cada uno de los movimientos, ganancias y seguridad de los casinos. Un cuarto punto que puedo resaltar es la falta de control en personal autorizado; Como...
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...Diego Díaz Schwabe Caso serrano Parot Introducción Este caso se trata de una querella a dos sujetos en particular que trabajaban en la Corredora Raimundo Serrano Mac Auliffe Corredora de Bolsa S.A. La corredora se ubicaba en Lacalle nueva york N°9, piso 13 en la comuna de Santiago y su giro era principalmente la intermediación de todo tipo de valores, enfocada primariamente en la custodia de acciones. La querella es contra Tomás Serrano Parot y Jorge Fuenzalida Barraza, quienes fueron acusados por el Ministerio Público y oportunos querellantes de cometer los delitos en foco a la ley 18.045 sobre el mercado de valores respecto al uso indebido de custodias y también por el delito de estafa. Además, al primer nombrado, la fiscalía lo acusa por el delito de entregar maliciosamente antecedentes falsos a la superintendencia de valores y seguros, a la bolsa de comercio y al público en general. Dado lo anterior, desarrollaremos las razones por las que se les acusa a los sujetos nombrados, el proceso de cómo se analizaron estas acusaciones y finalmente veremos cuál fue el fallo final para los acusados. De esta forma, podremos ver lo que sucede en cada etapa de este caso, partiendo por la sala del Cuarto Tribunal de Juicio Oral en lo penal, para después ver la calificación jurídica, la participación de cada uno de los acusados a la que se llegó como conclusión de las pruebas y declaraciones, para terminar con la responsabilidad civil de cada uno y la sentencia final. Desarrollo...
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...JOSE C. TUPAZ IV and G.R. No. 145578 PETRONILA C. TUPAZ, Petitioners, Present: Davide, Jr., C.J., Chairman, - versus - Quisumbing, Ynares-Santiago, Carpio, and Azcuna, JJ. THE COURT OF APPEALS and BANK OF THE PHILIPPINE Promulgated: ISLANDS, Respondents. November 18, 2005 x - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - x DECISION CARPIO, J.: The Case This is a petition for review[1] of the Decision[2] of the Court of Appeals dated 7 September 2000 and its Resolution dated 18 October 2000. The 7 September 2000 Decision affirmed the ruling of the Regional Trial Court, Makati, Branch 144 in a case for estafa under Section 13, Presidential Decree No. 115. The Court of Appeals Resolution of 18 October 2000 denied petitioners motion for reconsideration. The Facts Petitioners Jose C. Tupaz IV and Petronila C. Tupaz (petitioners) were Vice-President for Operations and Vice-President/Treasurer, respectively, of El Oro Engraver Corporation (El Oro Corporation). El Oro Corporation had a contract with the Philippine Army to supply the latter with survival bolos. To finance the purchase of the raw materials for the survival bolos, petitioners, on behalf of El Oro Corporation, applied with respondent Bank of the Philippine Islands (respondent bank) for two commercial letters of credit. The letters of credit were in favor of El Oro Corporations suppliers, Tanchaoco Manufacturing Incorporated[3](Tanchaoco...
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...Graciela Eleazar in which both parties entered into a contract of loan being Reyes as the creditor and Eleazar as the debtor with no collateral but with a higher interest amounting to P216.053,126.80 for the construction of Condominium and Gold Business Park of Eleazar. In return, Eleazar issued 21 postdated checks to cover payments of the loan packages. However, when those checks were presented for payment, the same were dishonored by the drawee bank, Rizal Commercial Banking Corporation (RCBC), due to stop payment order made by Graciela Eleazar. Despite Eurotrust's notices and repeated demands to pay, Eleazar failed to make good the dishonored checks, prompting Reyes to file against her several criminal complaints for violation of B.P. 22 and estafa under Article 315, 4th paragraph, No. 2 (d) of the Revised Penal Code. Meanwhile, respondent AFP-MBAI which invested its funds with Eurotrust, by buying from it government securities, conducted its own investigation and found that after Eurotrust delivered...
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...¨OFFICE SPACE¨ ¨Office Space¨, muestra la realidad de muchas personas a la hora de acudir a su trabajo. Personas descontentas o desmotivadas ya sea con el trabajo que realizan, con la compañía, con el trato que reciben, (como lo es el caso de Milton) o simplemente con la paga la cual no es suficiente por la cantidad de trabajo que realizan. También podemos ver la falta de compromiso de la compañía con sus empleados y la poca importancia que esta le brinda a los mismos. Es una sarcasmo muy certero de lo que son muchas compañías y del trato para sus empleados. La película comienza un lunes normal, el cual los personajes se ven atrapados en el tráfico de la ciudad que en la realidad normalmente es el primer problema que nos encontramos antes de llegar al trabajo. El personaje principal Peter lleva una vida monótona y aburrida. Este no se encuentra contento con su trabajo y con su novia, a esto le sumamos sus compañeros de trabajo los cuales se sienten igual que él, pero resignados por que según ellos tienen un buen empleo. Existe otro personaje el cual todo el mundo en la oficina tilda de inservible llamado Milton, este es el caso del típico empleado el cual va reprimiendo emociones y malos tratos hasta que un día explota, Milton se pasa la película quejándose de las cosas que lo disgustan y amenazando con quemar el edificio, amenazas a las cuales nadie le presta atención. Un día la compañía decide hacer unas mejoras y deciden despedir y reubicar personal ya que según...
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...EN BANC A.C. No. 1037. December 14, 1998 VICTORIANO P. RESURRECCION, complainant, vs. ATTY. CIRIACO C. SAYSON, Respondent. D E C I S I O N PER CURIAM: To say that lawyers must at all times uphold and respect the law is to state the obvious, but such statement can never be overemphasized. Considering that, "of all classes and professions, [lawyers are] most sacredly bound to uphold the law,"1 it is imperative that they live by the law. Accordingly, lawyers who violate their oath and engage in deceitful conduct have no place in the legal profession. In a Complaint-Affidavit, Victoriano P. Resurrecion charged Respondent Atty. Ciriaco C. Sayson with acts constituting "malpractice, deceit and gross misconduct in his office and a violation of his duties and oath as a lawyer." The Complaint arose from a homicide through reckless imprudence case, in which Complainant Resurrecion was the defendant and Respondent Sayson was the counsel for the offended party, Mr. Armando Basto Sr. The complainant alleged that, pursuant to the amicable settlement previously reached by the parties, he gave P2,500 to the respondent who, however, never gave the money to his client. Thus, the complainant was compelled to give anotherP2,500 to Mr. Basto as settlement of the case. The complainant then demanded the return of the money from respondent, to no avail. Thus, the Complaint for Disbarment. The records show that the Office of the Solicitor General (OSG) conducted several hearings on the matter;...
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...waive my right to counsel, but submit myself for investigation and willing to give my free and voluntary statement based on my personal knowledge on the incident. Investigator : Are you still willing to give your voluntary statement under the penalty of perjury as provided under the law? Affiant : Yes sir. QUESTION AND ANSWER 1. Question : Can you state your name, address and other personal circumstances? Answer : I am Lady Empedrad 31 years old, married and a resident of Purok 1, Barangay 8, Buenavista, Agusan del Norte. 2. Question : What is your purpose in executing this affidavit? Answer : 1. To file a formal complaint for the case of Violation of Art. 315 of Revised Penal Code also known as “Swindling (Estafa)” against the following suspects namely: A. Nadia Rose A. Malong, legal age, a resident of Barangay Poblacion, San Miguel Surigao del Sur; B. Mr. Malong, legal age, a resident of Barangay Poblacion, Surigao del Sur; B. On November 19, 2011, at my residence in the City of Caloocan City, Ms. Santos went to my house to borrow...
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...Corpo 4th batch of cases (1) WESTERN INSTITUTE OF TECHNOLOGY, INC. vs. SALAS Facts: Private respondents, majority and controlling members of the Board of Trustees of Western Institute of Technology, Inc. were acquitted of the crimes of estafa and falsification of public document. The falsification charge was anchored on private respondents submission of the school's income statement for fiscal year 1985-1986 with the Securities and Exchange Commission reflecting therein the disbursement of corporate funds for the compensation of private respondents based on Resolution No. 4, series of 1986, and making it appear that the Resolution was passed by the board on March 30, 1986, when in truth the same was actually passed on June 1, 1986, a date not covered by the corporation's fiscal year. The charge of estafa is based on private respondent's having disbursed funds of the corporation by effecting payment of their retroactive salaries of P186,470.00 and subsequently paying themselves every 15th and 30th of the month starting June 15, 1986 in the amount of P19,500.00 per month. After trial, the court acquitted the private respondents on both counts without imposing any civil liability against them. The individual petitioners, minority stockholders of the corporation, thus seek to hold the private respondents civilly liable despite their acquittal based on the alleged illegal issuance by private respondents of Resolution No. 4, series of 1986, ordering the disbursement of corporate...
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...DOMINADOR DIZON, doing business under the firm name "Pawnshop of Dominador Dizon", petitioner, Vs. LOURDES G. SUNTAY, respondent. FACTS: Lourdes Suntay, owner of a 3 carat diamond ring valued at P5500, made transaction with Clarita R. Sison for sale on commission. After reasonable time passed, Suntay demanded the ring from Sison because as an agent to sell, Clarita was not able to sell the ring yet and also not able to return the ring yet. In not that long time, Lourdes found out that the ring was pledged to Dizon’s pawnshop after 3days from the date of transaction made. Actually the one who pledged it without notice to owner was her husband’s niece named Melia Sison for P2600 with Clarita. Suntay filed a case for estafa(fraud) case and Suntay asked Dizon to return the ring but Dizon refused, so Suntay presents the file against to Dizon. ISSUES: Whether Dizon is require returning the ring or Suntay can claim the ring. RULING: Yes, Dizon requires to return the ring and Suntay can claim it. First of all, as a commission agent, Sison has no ownership of the property, it means that she has no right to pledge the property to pawnshop. And the possessor can acquire his property in good faith at a public sale if it’s unlawfully deprived (Art.559 of the civil code). CAVITE DEVELOPMENT BANK and FAR EAST BANK AND TRUST COMPANY, petitioners, vs. SPOUSES CYRUS LIM and LOLITA CHAN LIM and COURT OF APPEALS, respondents. FACTS: On June 15, 1983 Rodolfo Guansing got a loan from Cavite Development...
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