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Sex – refers to biological differences or characteristics that distinguished laes and females
Gender- refers to the social aspects of sex or to socially defined expectation, roles feelings or concepts
associated with sex.
2. Factors that define gender roles
a.Biological- women become pregnant and give birth; men impregnate.
b.Cultural tradition- men and women’s roles depend on cultural context
3. Social Change and the future of gender Roles
a. Rise of women’s movements brought about a change in the role that women play in modern society
D. Racial and Cultural Minorities
1. Ethnic minorities- groups defined by national origin, language and cultural patterns that are different from the
dominant group
2. Problems encountered by minority groups
a.prejudice- an emotional attitude that is unfavorable
b.segregation – setting apart or separating members of minority group from members of the dominant
group in social interactions
c.Expulsion- removal by the dominant group of an undesired population from the area they occupied.
d.Genocide- destruction of one group by another.
3. Means to minimize ethnic problem
1.Accommodation – acceptance of both the minority and dominant groups of their relative
positions in society
2.Cultural pluralism- the co-existence of different ethnic group based on mutual respect for
cultural differences.
V.Institutions: the Bases of Order
A. Institutions- cluster of norms associated with important social activities.
1. Family – basic social unit which is the source of intimate social relationship ad the most effective agent of
transmitting culture
a.Family structure
1. Based on membership: nuclear or extended
2. Based on descent: patrilineal; matrilineal or bilateral
3. Based on residence: patrolocal; matrilocal; avuncolocal; bilocal or neolocal
4. Based on authority: patriarchal ; matriarchal ; egalitarian or matricentric
b.Function of Family
1. Regulates sexual behavior and is the unit of reproduction
2. For biological maintenance
3. Agency for socializing the child
4. Mechanism for social control
5. Gives its members status
6. Performs economic, educational. Recreational, religious and political functions
2. Economic Institution
a.Economic is the actual organization and utilization of natural and human resources by given society at
a given time in accordance with their cultural patterns.
b.Classification of economic system
3.agricultural or industrial
4.subsistence or mechanized
5.underdeveloped or developed
6.capitalistic or communistic
c.Components of Economy: property, technology, division f labor and organization of work
d.Underdeveloped countries are resistant to economic development. The Philippines is in transition from
agricultural to industrial but as transition takes place, adjustments have to be made in value orientation
and social structure
3. Religious institutions
a.Religion is a unified system of beliefs and practices relative to scared things. All religions involve a set
of symbols which arouses feelings of reverence of awe and are linked to rituals or ceremonies such as
church services.
b.Functions of religion
1. gives people peace of mind
2. allays fears and anxieties
3. gives people anchorage
4. provides guidance
5. serves as means of social control
6. performs welfare and recreational functions
7. maintains and regulates the value system of society
8. integrates and promotes solidarity
c.Religious pluralism exists in the Philippines with Catholicism as the dominant religion. In the Philippines
there is separation of church and state. Folk Catholicism is a special feature of the religious pattern in
the Philippines. Indigenous practices of old folks and their beliefs in spirits and charms remain and have
been interwoven into the Catholic practices.
d.Impact of industrialization and modernization necessitated reforms in the church to adapt to the
changing conditions of the modern world
4. Political Institutions
a.Studio politics by sociologist focuses on the context f political decisions. Political power is a means by
which decisions are made and social reward, are allocated
1. influence- ability to affect the political process in the making of decision
2. authority – the legitimate exercise of power
b.Three types of political systems:
1. totalitarianism;
2. colonialism
3. democracy
c.Political participation involves acts of individuals and groups seeking to influence the political system.
d.Political socialization is the process by which members of a society become acquainted with the political
system and develop political attitudes. Such socialization occurs through the transmission of political
attitudes, norms and values within the culture, family, school and church are fundamental agencies of
socialization.
5. Educational Institutions
a.Social Functions of Education
1. To transmit culture
2. to prepare individuals for position in society
3. to serve as change agent in society
b.Social goals of the school are influenced by the philosophy and policies of government and these are
built into the educational system as a whole
c.Schools are complex social organizations with student and teacher subcultures. Increase in societal
complexity has caused an increase in bureaucratic regulations of schools. Student subcultures often
develop norms that are different from toed formally defined by the school.
d.Challenges to education center on the most fundamental beliefs and values of society.
VI.Developments in Modern Society
A. growth of Urban Areas
1. City is characterized by lack of cultural cohesiveness. Cities are large dense permanently settled territories
whose population engages primarily in non-agricultural pursuits
2. Metropolitan area- an urban area that extends far beyond the legal city limits
B. Urban Lifestyles
1. Complex interaction pattern – city dwellers have the potential for initiating an enormous number of social
relationships.
2. Exposure to unconventional norms- size and diversity of city fosters unconventional behavior patterns
C. Future of the city requires new set of economic and political relationships with the suburbs
D. Population
1. Demographic Perspective
Demography- analysis of a population by size or number of people, territorial distribution and social
characteristics such as occupation and marital status. Birthrates and death rates (mortality) are
components of population’s change.
2. Population growth is influence by 3 democratic processes: fertility, mortality, and migration
3. Population and the future – the larger the size and the higher the rate of human populations, the greater
are the demands for resources and the pressures placed on natural and social environments.
4. Issues arising from Population Problems
a.abortion b. fertility
Direction: Analyze carefully each item. Choose the letter of the best answer in each item and try to justify your choice.
1.The Filipino is a mixture of different cultures. This means that
a. The Filipino has both the Oriental and Western Cultural orientation
b. The Filipino has intermarried with Westerners.
c. The Filipino is Western in his ways rather than oriental
d. The Filipino indigenous core is Malayan
2.Kinship group is the Basic feature of the Filipino Society and Culture. Kinship refers to the system of social
relationship based on blood marriage and ritual. Which social relationship based on ritual is illustrated in this
situation?
a. When your father seeks the help of your uncle to work for your immigration to USA
b. When your father calls up your Ninong Jose to facilitate your transfer as a teacher to your hometown
c. When your father request the mayor whom he help during election o give you a job
d. When your father gets the help of his BOSS to recommend you for employment in a bank
3.Family is the basic unit of society. A Filipino family is generally extended such that we usually find in such family the
ff.:
a. Father , Mother , Children
b. Father, Mother, Grandmother , Children
c. Father, Mother, Children, helper
d. Father, Mother , Adopted child , Natural Child
4.In the Philippines, Importance is given to one’s status in society. A Filipinos status in society is based on income
such that some Filipinos tend to be “social climbers” Social climbers are best identified in this situation.
a. When affluent people go to parties more often
b. When an individual from the lowest class wears fashionable clothes
c. When an individual from the lowest class borrow money to buy dresses to attend parties in classy hotel.
d. When a not so affluent person attends a class reunion held in a classy hotel
5.Problem in society is often brought about by prejudices or biases. This is experienced especially by minority or
ethnic groups. Which activity can minimize prejudices or biases in class where a group coming from an ethnic
group is enrolled?
a. Have an activity where ethnic group competes with the other groups in the class.
b. Let the ethnic group perform a dance or render a song depicting their culture so that the rest of the class would
be aware that they are really different
c. Let the ethnic group and the other members of the class do an activity where they share ideas about their culture
d. When doing class activities segregate the ethnic group so they can do their own thing
6.Frankness of the American can be considered rude by Filipinos. This assessment of American behavior is attributed
to
a. cultural lag b. cultural relativism c. cultural pluralism d. cultural universality
7.Filipinos are particular about their relations with other people in society, they are very careful about their behavior
such that they are conscious of the means of controlling their behavior. The least effective means of social control
among the following is:
a. ostracism b. public opinion c. gossip d. laws
8.Social mobility is best illustrated in one’s
a. attending social gatherings c. getting older
b. moving from one place to another d. becoming richer
9.The least used research method in Sociology is
a. social survey c. interview
b. participant observation d. controlled experiment
10.Rhea is described as very much like her mother in behavior and attitudes. This is said to be the result o the strong
influence of the family as a
a. peer group b. reference group c. primary group d. secondary group
11.Which among the following is not a non-material culture
a. values b. norms c. language d. tools
12.Language is an important tool in transmitting messages. Which of the following indicates displeasure?
a. pensive look c. tapping of the shoulder
b. nod of the head d. stern look
13.The principal means through which culture is transmitted from generation to generation is
a. language b. action c. diffusion d. education
14.The practice of “pamamanhikan” especially in the rural areas is an illustrating of a Filipino
a. value b. folkways c. mores d. law
15.Philippines politics has been described as “dirty”. This description is best illustrated in one of the following;
a. candidates for the position do not advocate cleanliness for the community
b. candidates do not observe proper decorum
c. candidates employ black propaganda tactics
d. candidates do not resort to white washing of controversial issues
16.The peer group as an agency for socialization provides the individual
a. first experience in love and affection
b. camaraderie that develops stable personal identity
c. incentive or rewards for performance of goal behavior
d. orientation into the culture of the group
17.A nuclear family is that where the members consist of the following:
a. father, mother, son and grandparent c. father, mother, son, daughter and grandparent
b. father, mother , son, daughter d. father, mother, son, and cousins
18.A typical social structure which describes a pattern through which relationships at work are ordered is termed
a. Capitalistic b. Technological c. Communistic d. Bureaucratic
19.Martha was born to parents who were both intellectually smart. At very young age of 2 she already exhibited interest
in reading and she could count numbers 1 to 100. She could also entertain visitors as well by performing either
singing or dancing. Given these talents, it is very clear that Martha had developed her personality and character
similar to that of the parents. This development is accounted to
a. Child’s biological inheritance c. Child’s cultural and social environment
b. Child’s geographical environment d. Child’s experiences
20.Social relationship in Philippine setting is illustrated in the kinship patterns that Filipinos developed. In the kinship
pattern is included the compadrazgo system. This refers to:
a. relationship by blood c. relationship by marriage
b. relationship by ritual d. relationship by contact
21.Which theory of society did Marx clearly adhere to?
a. Evolutionist theory c. Integrationist theory
b. Conflict theory d. Structural-Functional theory
22.Man is a social being. He is therefore prone to socialization. It is in socialization where man best develop his:
a. physical characteristics c. social status
b. personality d. idiosyncrasies
23.When we say that “education is from womb to tomb” we cater to the idea that:
a. education is forever c. education is acquired following the life-process of man
b. education is ecstasy d. education is best left to the living
24.“No two individuals are the same”. This saying illustrates the principle of
a. individual differences c. cultural relativity
b. social differentiation d. cultural ethnocentrism
25.When society becomes more urbanized, problems become complicated. In such complexity there is a need to
efficiently make things work. In such a situation a hierarchical arrangement of authority, rights and obligations are
drawn. Such arrangement is appropriately termed:
a. social structure c. social organization
b. bureaucracy d. social stratification
Directions: Answer the following items to enhance your test taking skills.
1. If the school is considered as agent of social and cultural change it should therefore function as
a. Transmitter of culture c. Agent of the state
b. Perpetuator of tradition d. Pioneer of programs
2. Which of the following best exemplifies achieved status
a. inherited real estate properties from parents c. Inherited talents from parents
b. finished law as a working student d. Reached the age of 50
3. Which of the following best describes the goals o sociological inquiry?
a. to control deviant behavior
b. to increase our understanding of ourselves and our groups
c. to improve society
d. to help people who have problems
4. When a person says that “rich people acquired their wealth through foul means” the person is expressing his
a. anger b. discrimination c. inferiority d. prejudice
5. In the study of a political system, sociologist would be most interested in
a. the effect of political institution on other institution in society c. political theory
b. voting behavior d. functions of government
6. purposely organized social structure have the following characteristics except
a. goal direction c. intimated ace to ace associations
b. hierarchy of authority d. impersonal social relationships
7. Which of the following is an example of an issue a sociologist would study?
a. Which political system is the best?
b. Why the rate of abortion rising?
c. What is the interaction between chemicals and behavior?
d. How do police actions influence crowd behavior?
8. Among the Bontoc Igorot in the Philippines, a women reaches “her prime” at age 23, while at 30 she is getting old;
before 45 she is “old” and by 50 she is a mass of wrinkles from foot to forehead. What does this description
speak of in so far biological traits: race, sex and age are concerned?
a. That race defines the characteristics
b. That sex defines the role of a person
c. That age is a universal criterion for assigning expectation sets.
d. That all the biological traits
9. Material culture refers to the tangible and concrete objects produced by man. Which among of the following is not
a material culture?
a. bow and arrow of the Aetas c. ceremonial bench of the Fugue
b. stone tools of the Tasadays d. celebration of Moriones festival
10. Which among the following is considered the “raw material” of personality development?
a. social environment b. training c. heredity d. culture
11. Which among the following is an individual’s consaguineal relation
a. stepsister b. brother-in-aw c. half-brother d. godfather
12. Student protest can be used to uncover features of change reflecting change-inducing movement. This action of
a group is termed
a. Deviant behavior c. Revolutionary movement
b. Collection behavior d. Industrialist movement
13. Contemporary Filipino values had been shaped by
a. our oriental forefathers c. our accepted religion
b. our western colonizer d. influences of oriental and occidental people we got in contact with
14. Man is a social being. This means therefore that
a. Man necessarily relates with other man
b. Man my choose to relate with other man
c. Man has the capacity to adopt to the ways of other people
d. Man should always be happy in the company of other people
15. The greater the knowledge of a person, the greater is his responsibility. Which among the following situations
best illustrate the given statement
a. The teacher has greater responsibility than the pupil in the classroom
b. The teacher and pupil both assume great responsibility in the classroom
c. The pupil has a greater responsibility because he is the learner
d. The teacher shares the responsibility with the school principal when inside the classroom
16. Prince Charles of England is being accorded great respect because he is the heir to the throne of England. How
did he attain such status?
a. it is an achieved status because he will succeed to the throne of England
b. it is an ascribe status because he will succeed to the throne by virtue of birth/ inheritance
c. it is an accomplishment on his part because he patiently waited for the position
d. it is a blessing for him because he was favored by his mother, the queen
17. Despite the westernization of Filipinos, many still retain our oriental heritage. An example of this is our close-
family ties. Close family ties is usually manifested through:
a. Reunions c. Regular correspondence
b. Recognition programs d. Social gatherings
18. Which situation is a clear indication of one’s expression of bias or prejudice?
a. when one who comes from the Visayas makes a wrong pronunciation of a word in English and you laugh at
his mispronunciation
b. when one corrects the mispronunciation of word said by another person
c. when one simply ignores the mispronunciation of a word said
d. when you emphasize the mispronunciation word
19. In the Philippines there are many religions practiced by Filipinos. Even among Christians, several sects are in
existence. Due to differences in belief and practices some may really notice the unusual practice of some sects.
In fact, the newly formed sects are very aggressive and their members very fanatical. How would you deal with
these people?
a. we will engage them in an argument c. we will tolerate them
b. we will simply ignore them d. we will praise them
20. Everyone has experienced being with a group. As long as one is with a group, a certain kind of behavior is
manifested. This is what we term collective behavior. An example of this behavior is:
a. when you do your job or plowing the field
b. when you pick up pieces of paper because you are conscious about cleanliness
c. when all of you in the audience laugh in a movie house because the scene is funny
d. when you help a person cross the street
21. In which situation below best illustrate Filipino personalism?
a. Marina was reminded by hid officemate about the schedule date of submission of reports but marina reacted
by saying “I know my job.” You do not need to remind me even if I am just your subordinate
b. Sylvia was given an award as outstanding employee. Almost of her officemate were happy for her
c. Nena was observed to have made a habit of coming late. When she was reprimanded she merely said “sorry,
ill try to be punctual
d. When Linda was informed that she has to be replaced in the prestigious position which she was occupying,
she cried.
22. Which among the following is an example of a deviant behavior?
a. going along with the decision of the group
b. opposing the decision of the group
c. when the class went on a field trip you did not go with them
d. when you create mischief’s very often causing frequent disorder in the classroom
23. How would you regard observance of holy week?
a. tradition b. belief c. obligation c. commemoration
24. When is competition a constructive one?
a. when you consider undertaking as a challenge
b. when you really determined to really put down the position
c. when try to get the cooperation of others to vouch for your competence
d. when you mislead the orientation by making it appear you are a born loser
25. What type of family is it where the mother is the head and the domineering personality
a. nuclear b. bilateral c. matriarchal d. extended
Laissez-Faire – assumes that the individual is shaped by 1. The role of the teacher is to leave the child alone
internal forces. and be ready to help when called upon
2. The teacher is more a resource than a guide or
director
3. Subject matter consists of materials connected to
the learner’s immediate concerns
4. It takes place according to privileges that are based
upon the natural response of the learner to what he
wishes to know when he wishes to know it
Democracy – assumes that an individual is shaped by both 1. The child is influenced by his culture, but he in turn
external and internal forces learns to exert an influence upon it
2. Students learns to be purposeful by working at his
problem in an actual way
3. The task of a teacher is to help each child
understand what is problems are and the
processes of thinking that defensible conclusions
Culture – Oriented Approach
PHILOSOPHY APPLIED TO EDUCATION
Perrenialism
Is largely a product of Aristotle’s rationalism and its In education, the task of the teacher is to help the
treatment by Thomas Aquinas. child rise above nature and more toward the eternal
It assumes that man’s basic or essential destiny that awaits him
characteristic is his ability to reason. The pupil has the free will and can reject the truth
Only through reason can man understand and his teacher’s authority
existence and how he is required to live He must be prepared to suffer the consequences
that follow the dismissal of unchangeable and
universal truths
Essentialism
It is often called traditionalism or conservatism In education, there are some things the child must
Assumes that the values of men are embedded in learn which tend the curriculum relatively static
the universe, waiting to be discovered and There is a core of essential and traditional subjects;
understood certain literary classic, language, religion,
mathematics, science and history, and other
materials.
Progressivism
It assumes that the world changes, that in the In education, this means that the child must be
universe is not particularly conceived with him taught to be independent, self-reliant thinker, learn
Man can rely only upon his ability to think straight to discipline himself, be responsible for the
consequences of his behavior
Reconstructionism
It assumes that the school has the role to play as This is what the teacher must learn and the school
an agent of planned change to teach: the skills of group discussions that will
make it possible for men to talk over their
differences until they end with discussion.
Eastern Philosophies
1. Indian Philosophies 2. Chinese Philosophies.
a. Hinduism a. Confucianism
Emphasizes a commitment to an ideal way Teaches moral life through devotion to the family, loyalty
of life called (Dharma), characterized by to elders, love of learning, brotherhood, civil service, and
honesty, courage, universal love and justice
service, faith, self-control, purity and The concept of a superior individual is one who lives in a
non-violence. life of rightness, virtues and propriety.
Dharma can be achieved through Yoga People are social beings; must interact with society
Believes that one should be able to control without necessarily surrendering to it and the moral
and regulate his desires, not to devote life to individual will attempt to change others to conform to the
sensual pleasure or worldly success. moral path.
Believes that religion should be practical. Five Constant Virtues: Benevolence, Righteousness,
God is to be realized by living in the world. Propriety, Wisdom, and Sincerity
God is truth and the best way to seek the Education should build moral, character than merely
truth is by practicing non-violence (Ahinisa). teaching skills or information
God is an abstraction but a living presence. Every person should strive for the continual development
of self until excellence is achieved.
b. Buddhism
b. Taosim -.
Believes that personal gratification is the root Advocates simplicity, frugality, and the joys of being close
of sufferings in the world to nature and being in harmony with the whole universe.
The teachings of Buddha centered on four Simplicity is the key to knowledge as patience is to
noble truths: understanding
1. All in life is suffering, pain and Tranquility is the assurance of the good life
misery of dukkha. Wu Wei: Do nothing that is unnatural or not spontaneous;
2. This suffering has a cause: Selfish not strain or strive for anything. Let things come naturally.
craving and personal desire
3. This suffering can cease.
4. The way to overcome this misery is
through Eight Fold Path such as:
Right understanding/Right speech.
Right conduct, Right vocation/Right
concentration, Right effort, Right
mindfulness, Right thought.
Holds that the universe is a Samsara, a
stream without end in which the law of karma
operates
Stressed non-attachment, concern for
humanity, desire to become Buddhalike
and to live in harmony with the natural flow
of the Universe.
IDEALISM DECS Order No. 13 1998-Revised rules and regulations on the teaching of
religion in public elementary and secondary
schools
SOCIAL RECONSTRUCTIONISM/ DECS Order No. 57, s. 1998 - Clarification on the changes in the Social Studies
PROGRESSIVISM program
• Sequencing in Social Studies are as follows:
Old: Third and fourth year students to take up Ekonomiks and
Kasaysayan ng Daigdig respectively
New: Kasaysayan ng Daigdig for the third year and Ekonomiks for fourth
year students
EXISTENTIALISM / SOCIAL DECS Order No. 65, s 1998 - Revised guidelines on the selection of honor
RECONSTRUCTIONSSM students in private and public secondary schools
PROGRESSIVISM DECS Order No. 91, s. 1998 - changes in the Technology and Home Economics
(THE) program of the New Secondary Education Curriculum (NSEC)
EXISTENTIALISM DECS Order Mo. 70, s. 1998 - Revised system of rating and reporting of student
performance for secondary schools
PROGRESSIVISM DECS Order No. 67. s. 1997 - Implementation of the
Revitalized Homeroom Guidance Program (RHGP)
PERENNIALISM/ESSENTIALISM DECS Order No. 40, s. 1995 – Promoting culture and arts in schools.
ESSENTIALISM DECS Order No. 1, s. 1993 – Increasing the number of elementary school days
and time allotment in the New Elementary School Curriculum (NESC)
C. EDUCATIONAL PHILOSOPHERS
EDUCATIONAL
PHILOSOPER CONTRIBUTIONS
PLATO Plato is the earliest important educational thinker. He saw education as the key to
creating and sustaining his Republic.
He advocated extreme methods: removing children from their mothers' care and raising
them as wards of the state, with great care being taken to differentiate children suitable
to the various castes, the highest receiving the most education, so that they could act as
guardians of the city and care for the less able.
Education would be holistic, including facts, skills, physical discipline, and music and art,
which he considered the highest form of endeavor.
Plato's belief that talent was distributed non-genetically and thus must be found in
children born to all classes moves us away from aristocracy, and Plato builds on this by
insisting that those suitably gifted are to be trained by the state so that they may be
qualified to assume the role of a ruling class.
ARISTOTLE Aristotle considered human nature, habit and reason to be equally important forces to be
cultivated in education.
Thus, for example, he considered repetition to be a key tool to develop good habits.
The teacher was to lead the student systematically; this differs, for example, from
Socrates' emphasis on questioning his listeners to bring out their own ideas (though the
comparison is perhaps incongruous since Socrates was dealing with adults).
Aristotle placed great emphasis on balancing the theoretical and practical aspects of
subjects taught.
Subjects he explicitly mentions as being important included reading, writing and
mathematics; music; physical education; literature and history; and a wide range of
sciences. He also mentioned the importance of play.
One of education's primary missions for Aristotle, perhaps it’s most important, was to
produce good and virtuous citizens for the polis. All who have meditated on the art of
governing mankind have been convinced that the fate of empires depends on the
education of youth.
AQUINAS Perennialism was originally religious in nature, developed first by Thomas Aquinas in the
thirteenth century in his work The Magistro (The Teacher).
Perennialists believe that one should teach the things that one deems to be of
everlasting importance to all people everywhere. They believe that the most important
topics develop a person.
Since details of fact change constantly, these cannot be the most important. Therefore,
one should teach principles, not facts.
Since people are human, one should teach first about humans, not machines or
techniques. Since people are people first, and workers second if at all, one should teach
liberal topics first, not vocational topics.
Although perennialism may seem similar to essentialism, perennialism focuses first on
personal development, while essentialism focuses first on essential skills. Essentialist
curricula thus tend to be much more vocational and fact-based, and far less liberal and
principle-based.
MILTON John Milton (December 9, 1608 – November 8, 1674) was an English poet, prose
polemicist, and civil servant for the English Commonwealth.
ROUSSEAU Rousseau (1712-78), though he paid his respects to Plato's philosophy, rejected it as
impractical due to the decayed state of society.
Rousseau also had a different theory of human development; where Plato held that
people are born with skills appropriate to different castes (though he did not regard these
skills as being inherited), Rousseau held that there was one developmental process
common to all humans.
This was an intrinsic, natural process, of which the primary behavioral manifestation was
curiosity. This differed from Locke's tabula rasa in that it was an active process deriving
from the child's nature, which drove the child to learn and adapt to its surroundings.
Rousseau wrote in his book Emile that all children are perfectly designed organisms,
ready to learn from their surroundings so as to grow into virtuous adults, but due to the
malign influence of corrupt society, they often fail to do so.
Rousseau advocated an educational method which consisted of removing the child from
society—for example, to a country home—and alternately conditioning him through
changes to environment and setting traps and puzzles for him to solve or overcome.
JOHN DEWEY (October 20, 1859 – June 1, 1952) was an American philosopher, psychologist, and
educational reformer, whose thoughts and ideas have been greatly influential in the
United States and around the world.
He, along with Charles Sanders Peirce and William James, is recognized as one of the
founders of the philosophical school of Pragmatism.
He is also known as the father of functional psychology; he was a leading representative
of the progressive movement in U.S. schooling during the first half of the 20th century.
RUDOLF STEINER Rudolf Steiner (1861-1925), a philosopher and writer, created a holistic educational
impulse that has become known as Waldorf Education.
He emphasizes a balance of developing the intellect (or head), feeling and artistic life (or
heart), and practical skills (or hands).
The education focuses on producing free individuals, and Steiner expected it to enable a
new, freer social order to arise, through the creative, free human beings that it would
develop. Regrettably, Steiner's methods have not been an unadulterated success.
Waldorf Education is based on Steiner's philosophy, known as anthroposophy, and
divides education into three discrete developmental stages; these stages predate but
have close similarities to Piaget's stages of child development
Waldorf education includes a respect for children's physical nature, rhythmic life
(technical term: ether body), consciousness (technical term: astral body) and individuality
(ego).
Anthroposophy includes teachings about reincarnation and schools often try to foster
awareness that each human being - and thus each child - carries a unique being into this
earthly life.
As both an independent educational model and a major influence upon other educators
- such as Maria Montessori - Waldorf education is currently both one of the largest and
one of the fastest growing educational movements in the world. Waldorf schools are also
increasingly operating as state-funded (in the U.S.A. charter) schools or even state-run
(in the U.S.A. public) schools.
B.F. SKINNER One of B.F. Skinner's (1904-90) contributions to education philosophy is his text Walden
Two wherein he details the failings of society and education, as one is intricately and
intrinsically linked to the other.
The pedagogical methods direct instruction and precision teaching owe much to his
ideas. Behaviorist theories play largely in his proposed ideas of social engineering.
B.F.Skinner developed the theory of "operant conditioning," the idea that we behave the
way we do because this kind of behavior has had certain consequences in the past
MARIA Maria Montessori (August 31, 1870 – May 6, 1952) was an Italian physician, educator,
MONTESSORI philosopher, humanitarian and devout Catholic; she is best known for her philosophy and
the Montessori method of education of children from birth to adolescence.
Her educational method is in use today in a number of public as well as private schools
throughout the world.
Aside from a new pedagogy, among the premier contributions to educational thought by
Montessori are:
o children as natural learners
o instruction of children in 3-year age groups, corresponding to sensitive periods
of development (example: Birth-3, 3-6, 6-9, and 9-12 year olds with an Erdkinder
(German for "Children of the World") program for early teens
o children as competent beings, encouraged to make maximal decisions
o observation of the child in the environment as the basis for ongoing curriculum
development (presentation of subsequent exercises for skill development and
information accumulation)
o small, child-sized furniture and creation of a small, child-sized environment
(microcosm) in which each can be competent to produce overall a self-running
small children's world
o creation of a scale of sensitive periods of development, which provides a focus
for class work that is appropriate and uniquely stimulating and motivating to the
child (including sensitive periods for language development, sensorial
experimentation and refinement, and various levels of social interaction)
o the importance of the "absorbent mind," the limitless motivation of the young child
to achieve competence over his or her environment and to perfect his or her skills
and understandings as they occur within each sensitive period. The
phenomenon is characterized by the young child's capacity for repetition of
activities within sensitive period categories (Example: exhaustive babbling as
language practice leading to language competence).
o self-correcting "auto-didactic" materials (some based on work of Jean Marc
Gaspard Itard and Edouard Seguin)
JEAN PIAGET Jean Piaget [ʒɑ̃ pjaʒɛ] (August 9, 1896 – September 16, 1980) was a Swiss philosopher,
natural scientist and developmental psychologist, well known for his work studying
children, his theory of cognitive development and for his epistemological view called
"genetic epistemology".
He created in 1955 the International Centre for Genetic Epistemology in Geneva and
directed it until 1980. According to Ernst von Glasersfeld, Jean Piaget is "the great
pioneer of the constructivist theory of knowing"[1].
The four development stages are described in Piaget's theory as
o Sensorimotor stage: from birth to age 2 years (children experience the world
through movement and senses and learn object permanence)
o Preoperational stage: from ages 2 to 7 (acquisition of motor skills)
o Concrete operational stage: from ages 7 to 11 (children begin to think logically
about concrete events)
o Formal operational stage: after age 11 (development of abstract reasoning)
PAULO FREIRE Paulo Freire (Recife, Brazil September 19, 1921 – São Paulo, Brazil May 2, 1997) was
a Brazilian educator and is a highly influential theorist of education.
Paulo Freire contributed a philosophy of education that came not only from the more
classical approaches stemming from Plato, but also from modern Marxist and anti-
colonialist thinkers.
In fact, in many ways his Pedagogy of the Oppressed may be best read as an extension
of, or reply to, Frantz Fanon's The Wretched of the Earth, which emphasized the need to
provide native populations with an education which was simultaneously new and modern
(rather than traditional) and anti-colonial (not simply an extension of the culture of the
colonizer).
Freire is best-known for his attack on what he called the "banking" concept of education,
in which the student was viewed as an empty account to be filled by the teacher.
The basic critique was not new — Rousseau's conception of the child as an active learner
was already a step away from tabula rasa (which is basically the same as the "banking
concept"), and thinkers like John Dewey and Alfred North Whitehead were strongly
critical of the transmission of mere "facts" as the goal of education.
Freire's work, however, updated the concept and placed it in context with current theories
and practices of education, laying the foundation for what is now called critical pedagogy.
NEIL POSTMAN Neil Postman has been a strong contemporary voice in both methods and philosophy of
education.
His 1969 book "Teaching as a Subversive Activity" (co-authored with Charles
Weingartner) introduced the concept of a school driven by the inquiry method, the basis
of which is to get the students themselves to ask and answer relevant questions.
The "teacher" (the two authors disdained the term and thought a new one should be
used) would be limited in the number of declarative sentences he could utter per class,
as well as questions he personally knew the answer to.
The aim of this type of inquiry would be to provide the conditions for students to build
progressively what they don't know on top of what they do, and for the teacher to
understand, through close listening, what the student knows, from where he/she can
continue to provide the conditions for the learner to progress, and develop their
understanding.
This may be opposed to methods based on answers and knowing rather than
understanding.
Postman went on to write several more books on education, notably "Teaching as a
Conserving Activity" and "The End of Education."
The latter deals with the importance of goals or "gods" to students, and Postman
suggests several "gods" capable of replacing the current ones offered in schools, namely,
Economic Utility and Consumerism.
JEROME BRUNER Another important contributor to the inquiry method in education is Jerome Bruner.
His books "The Process of Education" and "Toward a Theory of Instruction" are
landmarks in conceptualizing learning and curriculum development. He argued that any
subject can be taught in some intellectually honest form to any child at any stage of
development.
This notion was an underpinning for his concept of the spiral curriculum which posited
the idea that a curriculum should revisit basic ideas, building on them until the student
had grasped the full formal concept.
He emphasized intuition as a neglected but essential feature of productive thinking.
He felt that interest in the material being learned was the best stimulis for learning rather
than external motivation such as grades. Bruner developed the concept of discovery
learning which promoted learning as a process of constructing new ideas based on
current or past knowledge.
Students are encouraged to discover facts and relationships and continually build on
what they already know.
FRANCIS BACON Francis Bacon (22 January 1561 – 9 April 1626) was an English philosopher, statesman,
and essayist. He is also known as a proponent of the scientific revolution.
His works established and popularized an inductive methodology for scientific inquiry,
often called the Baconian method or simply, the scientific method (Novum Organum).
WOLFGANG RATKE
Wolfgang Ratke (also Ratchius or Wolfgang Ratich) (18 October 1571–27 April 1635)
was a German educationist.
His system of education was based upon Francis Bacon's philosophy, the principle being
that of proceeding from things to names, from the particular to the general, and from the
mother tongue to foreign languages.
Initiated teaching in accordance with child's nature
Principle of repetition to ensure mastery
John Amos John Amos Comenius (March 28, 1592 – November 15, 1670) was a Czech teacher,
Comenius scientist, educator, and writer.
He was a Unity of the Brethren/Moravian Protestant bishop, a religious refugee, and one
of the earliest champions of universal education, a concept eventually set forth in his
book Didactica Magna.
Comenius became known as the teacher of nations.
Wrote the 1st picture book, "Orbis Pictus Sensualium" or the World of Sensible Things
Pictured
John Locke John Locke, (August 29, 1632 – October 28, 1704) was an English philosopher.
Locke is considered the first of the British Empiricists, but is equally important to social
contract theory.
His ideas had enormous influence on the development of epistemology and political
philosophy, and he is widely regarded as one of the most influential Enlightenment
thinkers and contributors to liberal theory.
His writings influenced Voltaire and Rousseau, many Scottish Enlightenment thinkers, as
well as the American revolutionaries. This influence is reflected in the American
Declaration of Independence.
Locke's theory of mind is often cited as the origin for modern conceptions of identity and
"the self", figuring prominently in the later works of philosophers such as David Hume,
Jean-Jacques Rousseau and Immanuel Kant.
Locke was the first philosopher to define the self through a continuity of "consciousness."
He also postulated that the mind was a "blank slate" or "tabula rasa"; that is, contrary to
Cartesian or Christian philosophy, Locke maintained that people are born without innate
ideas.
Richard Mulcaster Richard Mulcaster (c. 1531, Cumberland – April 15, 1611, Essex), is known best for his
headmasterships and pedagogic writings.
Richard Mulcaster's writings remain important in the study of humanist education and the
sixteenth century
Developed teacher-training colleges
St. John Baptiste de Saint Jean-Baptiste de La Salle (John Baptist de La Salle) (born 30 April 1651 in Reims;
la Salle died 7 April 1719 in Saint-Yon, Rouen) was a French priest, educational reformer, and
founder of an international educational movement, who dedicated more than forty years
of his life to the education of the children of the poor.
In the process, he standardized educational practices throughout France, wrote
inspirational meditations on the ministry of teaching (along with catechisms, politeness
texts, and other resources for teachers and students), and became the catalyst and
resource for many other religious congregations dedicated to education that were
founded in the 18th and 19th centuries.
In 1685 La Salle founded what is generally considered the first normal school — that is,
a school whose purpose is to train teachers — in Reims.
He was proclaimed as the Patron Saint of Teachers in 1950 by Pope Pius XII.
Johann Heinrich Johann Heinrich Pestalozzi (January 12, 1746 – February 17, 1827) was a Swiss
Pestalozzi pedagogue and educational reformer.
Wrote "How Gertrude Teaches Her Children"
Advocator of: object study with language, education for social regeneration, learning
through observation & experiences, discipline based on love, etc.
Johann Friedrich Johann Friedrich Herbart (May 4, 1776 - August 11, 1841) was a German philosopher,
Herbart psychologist, and founder of pedagogy as an academic discipline.
Herbart’s pedagogy emphasized the connection between individual development and the
resulting societal contribution.
In Platonic tradition, Herbart espoused that only by becoming productive citizens could
people fulfill their true purpose:
He believed that every child is born with a unique potential, his Individuality, but that this
potential remained unfulfilled until it was analysed and transformed by education in
accordance with what he regarded as the accumulated values of civilization
Only formalized, rigorous education could, he believed, provide the framework for moral
and intellectual development. The five key ideas which composed his concept of
individual maturation were Inner Freedom, Perfection, Benevolence, Justice, and Equity
or Recompense
Friedrich Wilhelm Friedrich Wilhelm August Froebel (April 21, 1782 – June 21, 1852) laid the foundation
August Froebel for modern education based on the recognition that children have unique needs and
capabilities.
In 1840 he created the word kindergarten for the Play and Activity Institute he had
founded in 1837 at Bad Blankenburg for young children.
He designed the educational materials known as Froebel Gifts, or Fröbelgaben, which
included geometric building blocks and pattern activity blocks.
Activities in the first kindergarten included singing, dancing, gardening and playing with
the Froebel Gifts.
John Henry Newman The Venerable John Henry Cardinal Newman, C.O. (February 21, 1801 – August 11,
1890) was an Anglican convert to Roman Catholicism, later made a cardinal, and in 1991
proclaimed 'Venerable'. In early life he was a major figure in the Oxford Movement to
bring the Church of England back to its Catholic roots.
Authored "The Idea of a University" (must offer universal knowledge)
Herbert Spencer Herbert Spencer (27 April 1820 – 8 December 1903) was an English philosopher;
prominent classical liberal political theorist; and sociological theorist.
Spencer developed an all-embracing conception of evolution as the progressive
development of the physical world, biological organisms, the human mind, and human
culture and societies.
The lifelong bachelor contributed to a wide range of subjects, including ethics, religion,
politics, philosophy, biology, sociology, and psychology.
He is best known for coining the term survival of the fittest, which he did in Principles of
Biology (1864), after reading Charles Darwin's The Origin of Species.[
This term strongly suggests natural selection, yet as Spencer extended evolution into
realms of sociology and ethics he made use of Lamarckism rather than natural selection.
Defined education as complete living
Pedro Poveda Pedro Poveda was born in Linares, Spain on December 3, 1874. After he was ordained
priest in Guadix in 1897, he exercised his first apostolic ministry among the poor cave
dwellers (Christian Humanism).
He organized a livelihood program for adults and established a school for children.
He gave himself to human and social advancement of the poor and marginalized people.
Founded the Teresian Association in 1911 (committed to the transformation of the world
through the gospel)
Horace Mann Horace Mann (May 4, 1796 – August 2, 1859) was an American education reformer and
abolitionist. He was also a member of the U.S. House of Representatives.
It was not until he was appointed head (1837) of the newly created board of education of
Massachusetts that he began the work which was soon to place him in the foremost rank
of American educationists.
He held this position, and worked with a remarkable intensity, holding teachers'
conventions, delivering numerous lectures and addresses, carrying on an extensive
correspondence, and introducing numerous reforms.
He planned and inaugurated the Massachusetts normal school system in Lexington and
Bridgewater, founded and edited The Common School Journal (1838), and began
preparing a series of Annual Reports, which had a wide circulation and are still
considered as being "among the best expositions, if, indeed, they are not the very best
ones, of the practical benefits of a common school education both to the individual and
to the state" (Hinsdale).
Edward Lee Edward Lee Thorndike (August 31, 1874 - August 9, 1949) was an American
Thorndike psychologist who spent nearly his entire career at Teachers College, Columbia
University.
His work on animal behavior and the learning process led to the theory of connectionism
and helped lay the scientific foundation for modern educational psychology.
He also worked on solving industrial problems, such as employee exams and testing.
Thorndike specified three conditions that maximizes learning:
o The law of effect stated that the likely recurrence of a response is generally
governed by its consequence or effect generally in the form of reward or
punishment.
o The law of recency stated that the most recent response is likely to govern the
recurrence.
o The law of exercise stated that stimulus-response associations are strengthened
through repetition.
Father of the statistical movement in education
Camilo Osías Camilo Osías (March 23, 1889 Balaoan, La Union - May 20, 1976 Manila) was a Filipino
politician, twice for a short time President of the Senate of the Philippines.
He graduated from the Western Illinois State Teachers College at Macomb, Illinois in
1908, and from the Teachers College of Columbia University in New York City in 1910.
He returned to the Philippine Islands and taught school.
Here he entered education politics, becoming successively the first Filipino
Superintendent of Schools (1915 to 1916), Assistant Director of Education (1917 to
1921), a member of the first Philippine mission to the United States (1919 to 1920), a
lecturer at the University of the Philippines (1919 to 1921), President of the National
University (1921-1936).
School has an important role in the development of dynamic nationalism and
internationalism in relation to democracy in the education of the youth.
Dean Francisco The function of our school is neither to fit the individual for the past which is dead and
Benitez gone, nor to prepare him for a remote future which is problematical, rather it is to train
the individual so that he will be a member of the world as it is.
Pedro T. Orata All Filipinos particularly the out of school and youth adults have the right to education
particularly those living in the far flung areas of the country where school resources
maybe
Salvador Araneta Education must fight intellectual indolence among students/eradicate moral turpitude,
subject them to the- educational crucible of discipline, disciplining their muscles, their
hearts, their minds, and their character, and crowning their education with the fire of love
for God and nation.
Rafael Palma "...the diploma is by no means conclusive evidence of one's ability until he has
demonstrated by actual performance that he has fully done the tasks expected of him for
the good of the country..."
PROFESSIONAL EDUCATION
6. Education should have enough provision other than curricular offerings for strengthening one’s sense
Filipinism and nationhood.
LET Competencies:
1. Comprehend basic concepts about right to life, human dignity, physical integrity, extent and limits of state
authority, good name and honor of human person, etc.
2. Manifest knowledge of varied perspectives as a member society whose rights and duties affect him/her in the,
family, in civil, professional and religious society and international relations.
3. Identify global trends and realities and analyze if they facilitate peaceful, just and sustainable world order
4. become familiar with key concepts, skills and values in peace and global education
To address present critical issues, there is a need to revise our teacher education curriculum to make it truly
integrated and holistic in content and approach. To do so, we need to identify 3 important areas of concerns:
Peace Education- This area affirms personal and global responsibilities for the promotion of peace, cooperation,
disarmament, justice and non-violent resolution of conflict.
Human Rights Education- Promotes understanding of Human Rights concepts and values to enable learners to
comprehend and transform conditions which give rise to human rights violation.
Global Education- involves learning about those problems and issues which cut across national boundaries and
about the interconnectedness of system- cultural, ecological, economic, political, and technological. It also includes
citizenship education.
A. PEACE EDUCATION
Objectives of Peace Education
1. Knowledge
a. Peace – students should investigate different concepts and examples of peace on a variety of levels from
personal to global.
b. Conflict and Violence – Students should study the problems of violence
c. Some Peaceful Alternatives
disarmament
non-violent conflict resolution
development based on justice
human rights respect
human solidarity
environmental care
d. Ethical and Practical Rationale – Students should study the ethical and practical basis for the above-cited
peaceful alternatives in order to provide added motivation for learning.
2. Attitudes/Values
a. Self-respect f. Cooperation
b. Respect for others g. Openness/Tolerance
c. Respect for human life/nonviolence h. Social Responsibility
d. Global concern i. Positive Vision
e. Ecological concern
3. Skills
a. Reflection e. Communication
b. Critical thinking f. Conflict Resolution
c. Decision-making g. Group Building
d. Imagination
Six Paths to Peace According to the Office of the President Adviser on Peace Process
Path 1: Reforms to address the root course of the armed conflicts and social unrest.
The first path calls for the vigorous implementation for various socio-economic and political reforms aimed at addressing
the root causes of internal armed conflicts and social unrest.
Path 2: Consensus-building and empowerment for peace.
The second path includes continuing consultations on national and local levels to build consensus for the peace and
development agenda, and the mobilization and facilitation of people’s participation in the peace progress.
Path 3: Peace negotiations with rebel groups.
The third path refers to the conduct of face- to- face negotiations to reach peaceful settlement with the various rebel
groups.
Path 4: Reconciliation, reintegration and rehabilitation.
The fourth path includes programs to address the legal status and security of former rebels, as well as community-based
assistance programs to address to economic, social and psychological rehabilitation needs of formed rebels, demobilized
combatants, and civilian victims or armed conflicts.
Path 5: Conflict management and protection of civilians caught in armed conflict.
The fifth path to peace involves the strict implementation of laws and policy guidelines, and the institution of programs
to ensure the protection of non-combatants and reduce the impact of the armed conflict on the affected communities.
Path 6: Creating a positive climate for peace.
The sixth path includes peace education and advocacy programs and the implementation of various confidence-building
measures.
B. HUMAN RIGHTS EDUCATION
Human right is defined as the supreme, inherent and alienable right to life, dignity, and self-development. It is
concerned with issues on both areas of civil and political rights and economic, social and cultural rights founded on
internationally accepted human rights obligations to which the Philippines government is a state party. (Educator’s
Human Rights Handbook, commission on Human Rights).
Did the concept of Human right begin only in 1948?
The concept of human rights did not start with the Universal Declaration of Human Rights in 1948. Most societies
have had traditions similar to the “golden role” of “Do unto others as you would have them do unto you.” The Hindu
Vedas, the Babylonian Code of Hammurabi, the Bible, the Koran, and the Analects of Confucius are five of the oldest
written source which addresses questions of people’s duties, rights, and responsibilities. The Inca and Aztec codes of
conduct and justice and Iroquois constitution were Native American source that existed well before the 18th century. All
societies, whether in oral or written tradition, have had system of propriety and justice as well as ways of tending to the
health and welfare of their members.
What are international human rights standards? What is the Universal Declaration of Human Rights?
One of the milestones in the history of the United Nation is the setting of universally recognized human rights
standards to which all states can subscribe are and to which every human being can aspire. International human rights
standards are a compilation of International laws and treaties defining a broad range of internationally accepted human
rights such as civil, economic, political, and socio-cultural. Rights of women, children, and persons with disabilities,
migrant workers, indigenous people, minorities, refugees, and other vulnerable groups have also been acknowledged.
The Universal Declaration of Human Rights (UDHR), the international covenant on civil-political rights, the
international covenant on socio-economic and cultural rights and their optional protocols are the major human rights
instruments comprising the international bill of rights.
The UDHR is the minimum and common standard of achievement for all peoples. The United nations General
Assembly adopted it on December 10, 1948, the day which continues to be observed internationally as Human Rights
Day. It has 30 articles spelling out basic civil political, economic, and socio-cultural rights. Articles 3 to 21 present the
civil and political rights to which all human beings are entitled. Articles 22 to 27 set forth the economic, social, and
cultural rights to which every person is equally entitled. Articles 28 to 30. “recognize that everyone is entitled to a social
and international order in which the human rights set forth in the declaration may be fully realized; that these rights may
only be limited for the sole purpose of securing recognition and respect of the rights and freedoms of other and of meeting
the requirements of morality, public order and the general welfare in a democratic society; and that each person has
duties to the community in which he or she lives”. The UDHR being merely a declaration of principles does not legally
bind states parties; however, it has evolved as a standard of moral commitment for States, thus, is often used to assess
their actions.
How did the human eights standards evolve?
International Human rights standards emerged at the end of the Second World War in response to the
atrocities and massive violations of human rights witnessed during the conflict.
What are the fundamental principles underlying the human rights standards?
➢ Universality- That every one should enjoy human rights without discrimination as to sex, age, language,
religion, or race. Wherever a person is, whether in a rich or poor country, in a tribe, and whoever the person is
a king/queen or pauper, man or woman, old and young she can claim such rights.
➢ Inviolability- that human rights as an irreducible element of one’s humanity can not be abrogated or violated
unless determined by law and “ Solely for the purpose of securing due recognition and respect for the rights of
other and of meeting the just requirements of the general welfare, morality and public order in a democratic
society”
➢ Interdependence- a person’s well being can not be enjoyed in place meal. Human dignity can not be taken in
increment. This means that certain rights can not be sacrificed in favor of other rights because taken
What are the specific rights in the UDHR?
LETTER HUMAN RIGHTS ARTICLE
A Asylum Art. 14
C Culture Art. 27
F Freedom from Slavery, Torture and Degrading Treatment and Punishment Art. 4, Art. 5
G Groups, Association and Assembly Art. 20
H Holdings Art. 17
K Knowledge Art. 26
L Life and Liberty Art. 3
X Extra and Special Human Rights Protection Art. 28, Art. 29, Art. 30
Y Yearn and More Art. 28, Art. 29, Art. 30
D Development Q Questions
E Equal Treatment R Rehabilitation
GLOBAL EDUCATION
Global Education Involves the:
˜ Study of systems ( economic, political, ecological, technological)
˜ Study of Human values ( universal and diverse)
˜ Study persistent problems ( war and peace, human rights, environmental issues)
˜ Study of global history( development of global systems and human values)
We see a Global Citizen as someone who:
˜ Is aware of the wider world and has a sense of their own role as a world citizen;
˜ Respect and values diversity
˜ Has an understanding of how the world works economically, politically, socially culturally, technologically and
environmentally;
˜ Participates in and contributes to the community at range of levels from local to global;
˜ Is willing to act to make the world a more sustainable place
˜ Takes responsibility for their actions
Governance Effective governance means competent management of a country’s resource in a way that is
fair, open, accountable and responsive to peoples needs.
HIV/AIDS The HIV/AIDS pandemic represent one of the greatest challenges facing developing countries.
Health Improving the basic health and the quality services delivery and addressing the health effects if
natural disaster and emergencies are the means of improving the health of people.
Human Rights The Universal Declaration of Human Rights sets forth the human rights and fundamental
freedoms of all men and women in all nations, everywhere in the world. Infrastructure the
development and maintenance of essential public services and systems is an important
ingredient for sustained economic growth and poverty reduction.
Micro credit Small scale business development is an important means of helping individuals out of poverty.
Peace building The support structure and processes which strengthen and solidify peace in order to avoid a
relapse
Poverty Alleviation The complex web that keeps people poor is being addressed through economic growth and
improving governance, education and health.
Refugees Forced to flee their homes because of persecution refugees are a significant group who need
international protection as they a durable solution to their plight.
Rice Highlighting the importance of rice as a primary food and income source in many developing
countries.
Rural Development The majority of the world’s poor lives in rural areas; and is disproportionately dependent on
natural resource for their livelihoods, especially resource such as forests and fisheries.
Volunteering Many people give their time and skills without pay to make a contribution to assist others.
Water Water is the source of life- vital for health, food and economic development.
Women Improving the status of women is not just a women’s issue, but a goal that requires the active
participation of both men and women.
WHY IS GLOBAL EDUCATION AN IMPERATIVE?
1. The world we live in a unfair and unequal, and Global Citizenship promotes the challenging and
changing of this.
The 1998 Human Development Repost from the UN stated that the amount people in Europe and
North America spend a year on pet food, cosmetic and perfumed ($ 37 billion) would provide basic
education, water and sanitation, basic health and nutrition to all those without those things, with $ 9bn
left over
2. We live in a diverse society, and Global citizenship gives children the tools to counter ignorance and
intolerance within it.
Ignorance and intolerance take many forms. Attitudes of empathy and respect for diversity, as well as
skills of co-operation and negotiation, are essential to combat the prejudice and discrimination
currently alive and kicking in our society.
3. We live in an interdependent world and Global citizenship is about flexibility and adaptability as well as
about a positive image of the future.
There are many similarities and links between people across the globe, not only in terms of personal
needs and aspirations, but also regarding communications and trade.
4. Global citizenship acknowledges that we have power as individuals: each of us can change things,
and each of us has choices about how we behave.
We can:
˜ Speak up against injustice and discrimination;
˜ Bank with an ethical investor;
˜ Reduce waste- refuse unnecessary packaging, reuse and recycle as much as possible;
˜ Buy fair trade products
˜ Become activists- take encouragement from the genetically modified (GM) foods debate: the Iceland
supermarket chain banned GM foods after investigations prompted by six letters from a church in Black bum.
SOME WORLD FACTS
˜ Global income is more than $ 31 trillion a year, but 1.2 billion people of the world’s population earn less than
$1 a day.
˜ 80% of the global population earns only 20% of global income, and within many countries there is a large gap
between rich and poor
˜ Half the world’s population, nearby three billion people, lives on less than $US2 a day.
˜ Nearby 800 million people do not get enough food and more than 840 million adults are illiterate including 538
million women
˜ In developed countries more than 100 million people live below the poverty line, more than 5 million people are
homeless and 37 million are jobless
˜ The Gross Domestic Product (GDP) of the poorest 48 nations (i.e. a quarter of the world’s countries) is less
than the wealth of the world’s three richest people combined.
˜ Million children die each year from largely preventable diseases, caused by lack of clean water and
inadequate health care. Through improved access to clean water, food and rates of immunization, the lives of
many children are being saved.
˜ An estimated 250 million children aged 5 to 14 are working around the world.
˜ Close to 2 million children have been killed in armed conflicts during the past decade
˜ More than half the world’s population lives in low-income, food-deficit countries that are unable to produce or
import enough food to feed their people.
˜ More than one third of all children are malnourish and 6 million children a year die of causes related to
malnutrition
˜ Most of the world’s hungry people are found in the developing world, but 34 million are also found in the
developed world.
˜ There is enough food in the world for all people to have sufficient, however it is unevenly distributed.
˜ There are over 860 million people in the world, of whom:
˜ 61% come from Bangladesh, China, India, and Pakistan
˜ 66% are women
˜ There is a world wide shortage of school teachers and, according to the EFA Report 2002,an extra 15-35
million more teachers will be required to achieve universal primary education by 2015.5, 500 children die each
day from diseases linked to pullulated food, air, and water.
˜ The global rate of ice melt has more than doubled since 1988 and could raise ser levels 27 centimeters by
2100.
˜ Around the world 42 million people are living with HIV/AIDS, 39 million of them in developing countries, three
quarters of them are in sub-Saharan Africa, where the rate has almost reached one in ten adults, or more for
some countries.
˜ Tuberculosis remains (along with AIDS) the leading infectious killer of adults, causing up to 2 million deaths a
year.
˜ An estimated 42 million people are living with HIV/AIDS with 95% of global infection in developing countries
˜ 2005 is the United National International Year of Micro credit, and microfinance more broadly, is seen as an
important tool for eradicating poverty and hunger- one of the United Nations Millennium Development Goals-
and empowering poor people.
˜ The World Bank estimated in 2004 that there over 7000 microfinance institutions worldwide, serving over 16
million poor people.
˜ The combined turnover of these institutions was estimated at US $2.5 billion
˜ The experience of microfinance institutions shows that women are a good credit risk, and that they
˜ Invest their income for the wellbeing of their families, at the same time, they benefit from the higher social
status they achieve through being able to provide income
˜ Disaster affect the world’s poorest the hardest of the 24,500 people killed in 2002, just 6% lived in countries of
high human development.
˜ Between 1993-2002 famine was by far the deadliest disaster, killing at least 27,000 people (nearly half of all
reported fatalities), although this is probably a gross underestimate. Floods affected more people across the
globe (140 million per year on average) than all other natural or technological disasters put together
˜ Some 75% of the world’s population live in areas affected at least once by earthquake, tropical cyclone, flood
or drought between 1980 and 2000.
˜ Since 1980 almost one half of the worlds least developed countries have suffered from a k\major conflict.
˜ Over 90% of wars now take place within states rather than between them.
˜ During the 1990s alone, wars claimed over 5 million lives worldwide
˜ During the period 1990-2002 there were 56 major, armed conflicts in 44 different locations in the world,
exacerbating poverty and disrupting development efforts
˜ World military expenditures peaked at over $ 1 trillion in 1989, after a period of decline; it has begun to rise,
reaching $ 780 billion in 1999.
˜ More than 90% of the world’s rice is grown and consumed in Asia, where people typically eat rice two or three
times a day
˜ In 2003 the four major rice exporters were Thailand, 8 million tones, Vietnam, 4 million tones, India 3 million
tons and USA, 2.9 million tones.
˜ Australia produces roughly 1.3 million tones of rice a year and exports rice to over 70 countries
˜ In 2000, 53% of the world’s 6.1 billion people lived in rural areas, a figure that is expected to drop to 40% by
2030.
˜ To meet future demands, the world’s farmers will have to produce 40 percent more grain in 2020 then in 1999.
Most of this increase will have to come from yield increases on existing land.
˜ Over 30 million of the world’s 240 million irrigated hectares have been severely damaged by the building up of
salt, and further 80 million tons- bringing stocks to their lowest level in 30 years and allowing for only 59 days
of consumption.
˜ Over 300 million volunteers across 100 countries, many using the internet, participated in the campaign to ban
antipersonnel landmines which led to the Mine ban Treaty signed by 122 states in Ottawa in December 1997.
˜ Ten million people volunteered to support the immunization of 550 million children as part of the Global Polio
Eradication initiative in 2000. The total value of this support was estimated at $ 10 billion, well beyond the
reach of either government or international organizations.
˜ 470 UN volunteers from 70 countries alongside local people as polling officers in the 1999 East Timor election.
LET Competencies:
1. Comprehend the basic concept about economics, taxation, land reform, and cooperatives
2. Appreciate the fundamental precepts of taxation, the laws on land reform and its application.
3. Apply these fundamental precepts to the cooperative movement as viewed within the Philippines context.
I. ECONOMICS
General Principles:
Is the study that deals with how scarce resources are allocated to maximize the unlimited wants that
individuals and societies want to fulfill. (Hashim Ali)
Is the study of how societies choose to use the scarce productive resources that have alternative uses, to
produce commodities of various kinds, and to distribute them among different groups. (Samuelson)
Economics is important to the:
(a) Individual (as a consumer who wants to maximize satisfaction and minimize expenditure);
(b) Businessman (as a producer who wants to maximize profits and minimize costs); and
(c) Government (in providing a high standard of living for the people).
ECONOMICS SYSTEMS
There are Four types of systems:
Traditional economy. Economy dominated by methods and techniques that have strong social support even though
they may be old-fashioned or out of date.
Capitalist system. This is also known as laissez-faire, market economy, free enterprise^ price mechanism, or free
market economy;
Command economy. This is also known as planned economy, communist system, centrally planned economy,
controlled economy, or totalitarian economy;
Mixed economy or regulated market economy.
4) Mixed economy An economic system that has See note below concerning mixed economies.
features of both market and
command economies.
In reality there are no pure market economies, nor are there any pure command economies. For example, even
in the United States, where free enterprise reigns, the government plays a major role in the economy. Minimum wages,
social security, and regulatory policies are examples of government involvement.
In China, for example, some private ownership of businesses is allowed, however the government still maintains
tight control over the factors of production and prices. While we could say that both the United States and China are
mixed economies because they contain both market and command economic features, to do so would be misleading
because the role that the respective governments play in the economy are quite different.
How Each Economic System Will Answer the Basic Economic Questions
For whom will it be Citizens Citizens/People who People who can afford
produced? can afford it it
FACTORS OF PRODUCTION
1. Land (natural resources)
2. Labor (human factor)
3. Capital (man-made)
4. Entrepreneur (management)
1.00 2
0.80 4 D
0.60 5
0.40 8
0.20 10
Note: The market demand curve can be obtained by adding all the quantities demanded by adding all consumers in the
market for product though a process called horizontal summation
FACTORS AFFECTING DEMAND
1. Fashion, taste and climate. The effect of fashion on demand can be clearly seen in the changing demand for
ladies’ fashion apparel. For instance, ‘hot pants’ were very popular at one time until they were replaced by
another fad. Taste refers to the general preference of a population or a particular individual. One example of a
change in taste is the change towards fast food. Climate also influences demand, for example, in hot weather,
the demand for ice cream will increase.
2. Changes in income. This affects both the individual as well as national levels. Generally, the higher the
individual income, the higher would be the demand for goods and services. A rich persons will have more cars
than one who is not rich. At the national level, the higher the national income of the county (e.g. the United States
as opposed to India of the Philippines as opposed to Sri Lanka), the higher will be the market demand. Changes
in the distribution of income will also affect demand. If there is greater income inequality, the poor will increase
their demand and total demand will rise.
3. Changes in Population. In terms of size, and increase in total population would generally lead to in increase in
demand especially in developed economies such as the United States, Switzerland and Japan, In the case to
the Philippines, with the population increasing, there id a greater demand for housing, sports facilities, schools,
etc. in terms of population structure, the different age groups influence demand differently. The young will
demand more educational toys, book, etc., while the older population will demand a different list of goods and
services.
4. Changes in the price of related goods: there are two groups
Complementary Goods, e.g. video cassette recorder (VCR) and video tapes, pen and ink, bread and butter,
calculator and batteries, etc… Here, an increase in the price of one (e.g. the video cassette recorder (VCR)
will bring about a fall in the demand for the other (e.g. video tapes).
Substitute Goods. E.g. spectacles vs. contact lenses, peanut butter vs. matamis na bao, ordinary pencil
vs. mechanical pencil, tea vs. coffee, etc. Here, an increase in the price of coffee will lead to an increase in
the demand for tea since coffee is more expensive than tea.
5. Advertisements. Advertisements goods generally have a higher demand. Designer jeans have high demand
partly because of the constant drill of status consciousness in the minds of the consumer by the advertisers.
6. Introduction of new products with extensive and intensive research and development done in the business
word, new products and innovative products keep entering the market. Products like compact discs, cordless
irons, cellular phones with camera, wide screen flat television, and many other modem gadgets have increased
the demand for such products.
7. Social and economic conditions. In times of war, the demand for food and weaponry will increase. Such social
conditions will influence demand. When there is recession in the economy (e.g. Philippines in 1997), the market
demand for goods and services will fall.
8. Festive seasons. Different products will be demanded at the different festive seasons. A Christmas, products
such as Christmas trees, novelty gifts and other goods and services that have something to do with Christmas,
will be highly demanded: in the Philippines the traditional puto-bumbong and binbingka will be in great demand.
Similarly, the Chinese will demand mandarin oranges, pussy willows, melon seeds and other products to
heighten the Chinese New Year Spirit.
9. Speculation. Speculation will also influence demand. If one speculates that the price of rice will increase in the
very near future, then he will buy more rice now to avoid paying more for the good later. This factor plays a vital
role in the stick-market.
10. Price of the product itself. According to the low of demand, the higher the prices, the lower will be the quantity
demanded and the lower the price, the higher will be the quantity demanded.
P2
EXCEPTIONAL DEMAND
P1 CURVE
Q1 Q2
SUPPLY
Supply can be defined as the quantity of any good and service offered for sale at a given price over a period of time in
a given market
LAW OF SUPPLY
The law of supply states that as price increases, the quantity supplied will also increase and conversely, when price falls,
the quantity supplied will fall.
The individual supply schedule S
0.20 20
0.40 40
0.60 60
0.80 80
1.00 100
The supply schedule shows the amount supplied at different prices. The supply curve is upward sloping and the
relationship between the quantity supplied and the price of the commodity is positive, i.e. when price increases, the
quantity supplied also rises. The market supply curve can be derived by adding up the individual supply curve in a given
market through a process called horizontal summation.
FACTORS AFFECTING SUPPLY
1. Climatic conditions, especially in the agricultural and mining industry, and fishing industry. When there is a
storm, rain, flood, etc., the supply of goods will be directly affected.
2. Cost of production. For example, when wages of workers increase, the cost of production will increase and
thus supply will decrease.
3. Technological advancement. When machinery is employed like computers, laser beams, i.e., higher
technology, supply will increase
4. Government polices
a. Taxes. When goods are taxed, the supply will fall. Taxes act as disincentives to producers because part
of their profits is eroded.
b. Subsidies. When the government subsidizes production, supply of that good will increase. With
subsidies, cost of production will be cheaper and this in turn will generate more profits. Being motivated
by profits, the producers will supply more goods and services.
5. Time period. For example, the rubber trees take about seven years to a mature and cotton takes about five
years. The time period therefore affects supply.
6. Price of related goods:
a. Competitive supply. When price of gas increases, the supply of electricity will fall (because the supply
of gas increases).
b. Joint supply. When the supply of meat increase, the supply of hide will also increase.
7. Price of good itself. When the price of good increases, the amount supplied will increase similarly, when the
price of the good falls the quantity supplied will also fall.
8. Related Supply
a) Joint supply. The supply of one good will automatically increase the supply of another good, e.g. hide and
mutton.
b) Competitive supply. An increase in the supply of one product will bring about a reduction in the supply of
another good. For example, if heat is supplied by gas, then the supply of coal will fall.
Broadly, the types of market structures can be classified according to the number of firms in the industry and the types
of product produced. Markets with homogenous products are called perfect markets and those with differentiated
products are called imperfect markets.
PERFECT COMPETITION
Characteristics
1. There are many buyers in the market but they cannot control prices. Price is fixed in the market through the
forces of demand and supply, i.e. buyers and sellers acting in concert. No matter how much has been purchased,
price is always constant buyers are said to be price takers.
2. There are many sellers in the market. Like the buyers, they too cannot control price. They are also price takers.
The sellers are usually small firms. Price is determined at say, Php10, where goods will be bought. If the seller
offers a lower price, then he will incur a loss, if he sells at a higher price, there will be no demand. In other words,
he is powerless in determining price but he can set the quantity he wants to sell.
3. The goods are homogenous and not differentiated. They are identical. The consumer cannot differentiate
whether the good comes from producer A or B or C. Advertising is totally absent in this market.
4. There must be free entry to and exit from the market. If the industry is making profits, then new firms will enter
the market. If the industry is making profits, then new firms will enter the market. No restriction is imposed. All
the four characteristics represent pure competition but for perfect competition to exist, five other characteristics
must be present.
5. Both the consumers and the producers have perfect knowledge about the market situation, i.e. they know the
prevailing prices in all markets.
6. There must be mobility of factors of production. This means that factors or production are mobile. There are no
barriers to mobility. As for land, it must have alternative uses.
7. There must be no transport costs. It is assumed that all firms are situated close to one another and are very
close to the market.
8. There must be independence in decision making. There will be no external forces that will influence the decision
of buyers and seller, i.e. they make own decisions.
9. There is no preferential treatment. All buyers and sellers are treated equally.
Monopoly
Characteristics
1. There is only one single seller but two types of monopoly.
a. Natural monopoly, e.g. Philippine National Railways (PNR), National Power Corporation (NAPOCOR)
b. Private monopoly, e.g. MERALCO
2. Many buyers are available.
3. There are barriers to entry.
4. The product does not have close substitutes. For example, there is presently no close substitute for China Post,
the only Chinese Newspapers in Philippines.
5. An important assumption is that the monopolist can only control price or quantity but not both, i.e. price may
increase of decrease but quantity is constant. This is an important theoretical assumption.
BARRIERS TO ENTRY
These refer to the restrictions imposed by the existing firms in the industry in blocking the entry of new rival firms. These
restrictions place the entrants at a cost disadvantage relative to established firms.
1. “Cut throat competition”. The monopolist will undercut price so that the rival firm will not be able to compete
at all. The new firm will not be able to lower its price as otherwise it will be running at a loss.
2. Existence of patent and copyright. Through legislation whereby the rights of the products have to be
protected, e.g. book publishers and record producers. They would have the right to produce these goods.
Infringement of the law is an offense. Examples would include IBM computers, Microsoft Products, etc.
3. Control of Marketing channels. If the monopolist controls the distribution agents, then rival firms would have
difficulty in trying to reach the consumers, e.g. newspaper vendors, retailers, etc.
4. Granting of special license and franchise. Special privileges are granted to certain firms to carry out certain
activities, e.g. timber license to certain companies whose business primary raw material is wood, franchising of
certain food chains kike Jollibee, McDonalds, Wendy’s etc.
5. Economies of Scale. For some industries, there is room for the production of one single firm only. This usually
relates to the firm where the fixed cost is very high, e.g. Manila Electric Company (MERALCO), Philippine Long
Distance Company (PLDT) during the Marcos era, North and South Luzon Expressways (NLEX and SLEX),
Metro Rail Transit (MRT) if a number of rival firms provide these services, their will be unnecessary wastage and
duplication.
6. High initial cost. To set up a large firm, a substantial amount of money is needed, and not many people would
have the money. It is also difficult to borrow such large sum from banks of financial agents because of the high
risks involved, e.g. setting up a newspaper with a worldwide distribution, setting up a mass transportation
system.
7. Legal prohibition. In some countries, competition I not allowed and this is set by the government through a
certain set of regulations.
8. Ownership of certain raw material. The monopolist my own all the deposits of some mineral resources or
control all or part of the country’s or regions mineral deposits. Examples of companies with such monopolistic
nature are the International Nickel Company and diamond producer, De Beers of South Africa, which owns a
large portion of diamond deposits there.
9. Climatic conditions. Certain climatic conditions favor certain types of agricultural products and not other. This
leads to monopolistic power, e.g., Malaysia for rubber and palm oil; Ghana cocoa; Brazil for coffee, etc.
10. Government Intervention. Marketing boards with the help of the government could be the sole seller of a
particular product like LTFRB (Land Transportation and Franchising Regulatory Board), PRC (Philippine
Regulations Commission, etc.
MONOPOLISTIC COMPETITION,
Characteristics
1. There are many buyer.
2. There are may seller but not as many in perfect competition.
3. Products are differential either physically of psychological or both. There are brand names such as Tide, Surf
and Breeze.
4. There is ease of entry and exit, but not as easy as in perfect competition.
5. None-price competition like advertisements sales promotions, free gifts, services rendered, packaging, price
leadership and collusion(agreement) exits.
6. No perfect knowledge is assumed.
7. One producer can lower his price without affecting other firms.
OLIGOPOLY
Characteristics
1. There are many buyers in the market
2. ‘Oligos” is a Greek word meaning ‘few’. Therefore oligopoly means few sellers. Take for example, petroleum
companies, namely, Petron, Shell, Caltex, etc. in the case where there are only two sellers, it is termed duopoly.
3. The products sold can be homogenous in the case of pure oligopoly or differentiated as in the case of imperfect
oligopoly.
4. Barriers to entry exist but these are not as restrictive as in monopoly.
5. One very distinct characteristic of oligopoly is interdependency. The pricing and output policy of one firm is
dependent on the pricing and output policies of other firms.
6. There are several ways in which price can be determined:
a. Price leadership, e.g. among the petroleum companies, Shell is the leader and the other firms will
follow suit;
b. Dominant firm, e.g. Robinson is the most dominant firm among all the major retail store here;
c. Collusion – this refers to an agreement (formal and informal) among the producers to decide the price
and output level, both of which are fixed. This is sometimes called as tacit agreement;
d. Cartel, e.g. OPEC, whereby the organization fixes the minimum and maximum price so as to avoid
unnecessary competition.
7. The oligopolistic firm is faced with kinked demand curve. The average revenue or demand curve of the
oligopolies is said to be kinked. This is because the oligopolist will sell at output Q. Rival firms will not match the
increase in price because the fall in quantity demanded will be greater then the increase in price.
Any reduction in the price of the oligopolist will be matched by reductions by other firms. For example,
the price reduction Shell has taken will lead to Caltex, Petron, Unioil, etc. reducing their prices correspondingly.
Hence, the demand is inelastic. The fall in price will be accompanied by only a slight increase in the quantity
demanded.
The kinked demand curve will lead to price rigidity. This explains why price usually remains unchanged
for a long period time. Because of the unusual average revenue curve, the marginal revenue curve will be
discontinuous line and even though marginal cost may increase or decrease. A marginal cost is still equal to
marginal revenue at the same level of output.
II. TAXATION
Importance of taxation
Of the three inherent power underlying existence, namely: police power (power inherent in a government to
enact laws, within constitutional limits, to promote the order, safety, health, moral, and general welfare of society),
eminent domain (the right of the stat, as a sovereign to take or expropriate private property for public use upon the
payment of just compensation), and taxation, taxation is of primary importance to the state for the reason that before
police power and eminent domain can be effectively and permanently exercised, it is necessary to have a government
to which the people render habitual obedience. Without taxation, the state cannot raise revenue to pa for governmental
expenses. Hence, there would be no government.
Meaning
It is an inherent power of the state to impose and collect revenues to defray the necessary expenses of the
government.
It is a compulsory contribution imposed by a public authority irrespective of the amount of services rendered to
the payer in return. (Dalton)
It is a compulsory levy on private individuals and organizations by the government to raise revenue to finance
expenditure on public goods and services. (Pearce)
Limitations on the power of taxation
1. The inherent limitations; those which by their nature are intrinsic thereto or inseparable therewith and
2. The constitutional limitations; are those expressly stated in the 1987 constitution.
Inherent Limitations on Taxation
1. The tax must be for a public purpose
2. Either the person, property, or interest taxed must be within the jurisdiction of the taxing authority
3. The rule or taxation must be uniform;
4. In the assessment and collection of certain kind of taxes, certain guaranties against injustice to individuals,
especially by the way of notice and opportunity for hearing, must be provided.
Constitutional Limitations on Taxation
1. No person shall be deprived of life, liberty, or property without due process of the law, nor shall any person be
denied the equal protection of the law.
2. No person shall be imprisoned for debt or non-payment of a poll tax.
3. The rule of taxation shall be uniform and equitable. The Congress evolves a progressive system of taxation.
4. The Congress may by law authorize the President to fix within specified limit, and subject to such limitations and
restrictions as it may impose, tariff rates, import and export quotas, tonnage and wharf age dues, and other
duties or imposts; within the forward of the National Development progress of the government.
5. Charitable institutions, churches, parsonages, or convents appurtenant thereto, mosques, and not-profit
cemeteries, and all lands, buildings; and improvements actually, directly, and exclusively used for religious or
charitable purposes shall be exempted from taxation.
6. No law granting any tax exemption shall be passed without the concurrence of a majority of all the Members of
Congress.
7. Each local government unit shall have the powers to create its own sources of revenue and to levy taxes, subject
to such limitations Congress may provide consistent with the basic policy of local autonomy.
8. All money collected on a tax for a special purpose shall be treated as a special fund and paid for such purpose
only.
Purpose of Taxation
1. To collect revenue for the government.
2. To redistribute income
3. To combat Inflation
4. To correct an adverse balance of payments
5. To check consumption of goods which are considered undesirable
6. To protect local/infant industries
7. To influence population trends
8. To improve unfavorable terms of trade
9. To reallocate resources
10. To create a sense of identity
Sources and Origin of Taxation
1. The constitution
2. Statutes or Presidential decrees
3. Bureau of Internal Revenue regulations
4. Judicial Decisions
5. Provincial, City, Municipal and Barrio Ordinances
6. Observance of International Agreements
7. Administrative Rulings and Opinions
Objects of Taxation
1. Persons – whether natural or judicial
2. Property of any kind
3. Transactions, interest and privileges
Classification of Tax System
1. Progressive Income Tax – the higher the income, the higher the tax rate.
2. Proportional Tax – the tax rate is constant and unaffected by the level of income
3. Regressive Tax – the higher the income, the lower the tax rate.
Classification of Taxes
1. As to subject matter
a. Personal, capitation or poll tax – a tax of fixed amount upon all persons residing within a specified
territory without regard to their property or the occupations in which they may be engage.
b. Property tax – is one assessed on all property located within a certain territory on a specified date in
proportion to its value. The obligation to pay which is absolute and unavoidable and is not based upon
any voluntary action of the person assessed.
c. Excise tax – is any which does not fall within the classification of a poll tax or a property tax and embraces
every form of burden not laid directly upon person or property.
2. As to who bears the burden
a. Direct – is one which is demanded from a person who is intended or desired shall pay it.
b. Indirect – is a tax paid primarily by a person who can shift the burden upon someone else, or who are
under no legal obligation to pay them
3. As to determination of amount
a. Specific – is a fixed or determinate sum imposed by the head or number or by some standard of weight
or measurement and which requires no assessment beyond a listing and classification of the object to
be taxed.
b. Ad Valorem – is a tax of a fixed proportion of the value of the property with respect to which the tax is
assessed, and requires the intervention of assessors or appraisers to estimate the value of such
property before the amount due from each taxpayer can be determined.
4. As to purpose
a. General – is one levied for a general public purpose
b. Special – is one levied for particular or specific purpose
5. As to scope
a. National – a tax that is imposed by the state itself and is effective within the entire jurisdiction thereof
b. Local – is that imposed by a political subdivision of the state and is effective only within the territorial
boundaries thereof.
INCOME TAXATION FOR INDIVIDUALS
Income – means all wealth which flows into the taxpayer other than as a mere return of capital. It includes the
forms of income specifically described as gains, profits, including gains derived from the sale or other dispositions of
capital assets.
HOW TO DETERMINE INCOME TAX PAYABLE BY INDIVIDUALS
Formula:
1. GI – D = NI
2. NI – E = NTI
3. NTI x R = ATP
4. ATP – TW or TC = AITSP or AITR
Where:
GI = Gross Income D = Deductions NI = Net Income E = Exemptions
NTI = Net Taxable Income R = Rates under Sec. 21 of the NIRC
ATP = Amount of Tax Payable TW = Tax Withheld
TC = Tax Credit ATSP = Amount of Income Tax Still Payable
ATR = Amount of Income Tax Refundable
➢ Deductions such as: SSS, GSIS, Pag-Ibig & PHIC Contributions, & Union Dues
➢ In addition, individuals who are either earning compensation income, engaged in business or deriving income
from the practice of profession are entitled to personal and additional exemptions as follows:
Personal Exemptions (under the new Tax Law):
For single individual or married individual judicially decreed as P 50,000.00
legally separated with no qualified dependents
➢ In the case of married individuals where only one of the spouses is deriving gross income, only such spouse
shall be allowed the personal exemption.
➢ An additional exemption of P25, 000.00 shall be allowed for each qualified dependent child, not exceeding four
(4). The additional exemption for dependents shall be claimed by the husband, who is deemed the head of
the family unless he explicitly waives his right in favor of his wife.
➢ In the case of legally separated spouses, additional exemption may be claimed only by the spouse who has
custody of the child or children; provided that the total amount of additional exemptions that may be claimed by
both shall not exceed the maximum additional exemptions allowed by the Tax Code.
➢ Under the New Tax Law, Minimum Wage Earners are exempted from paying the Annual Income Tax.
Characteristic of Sound Tax System
1. Efficiency – must generate revenues greater than the amount of money the government must spend to collect
taxes.
2. Equity – individuals and groups belonging to the same income bracket must be taxed equally while those
belonging to different income groups must be taxed differently.
3. Convenience – to set up measures and procedures that will make it more convenient for taxpayers to pay.
4. Stability – tax system must not be too often or it will encourage taxpayers to withhold tax payments until a more
preferred system is put in place.
IV. COOPERATIVES
History of Cooperative Laws in the Philippines
Act No. 2508, The Rural Agricultural Cooperative Law was the first cooperative law in the Philippine which took
effect on December 9, 1927
Act No. 3895 created the Rural Credit Association superseded Act No. 2508
Act No 3425 created the Farmers Cooperative Marketing Association (FACOMAS) which was registered under
the Corporation Law. It took effect on December 9, 1927 until it was superseded by Republic Act No. 2023 in
1957
Republic Act No. 821, which called for the establishment of an Agricultural Credit Cooperative Financing System
Republic Act No. 2023, The General Basic Cooperative Law was enacted to govern the organization and conduct
of cooperatives until it was repealed by Presidential Decree No. 175 on April 14, 1973. Four Principles were
enumerated to govern the conduct of cooperatives, namely (1) Open Membership; (2) Democratic Control; (3)
Limited Interest to Capital; and (4) Patronage Refund.
Other cooperative decrees were promulgated during the martial law namely: (1) P.D. No. 269, The Electric
Cooperative Law; (2) P.D. No. 775, The Sugar Cooperative Law; (3) P.D. No. 898, The Transport Cooperative
Law
All the aforementioned laws were repealed; superseded or modified upon effectivity of the Cooperative Code of
the Philippines, Republic Act No. 6938 and the Cooperative Development Authority Law, Republic Act No. 6939
on March 30, 1990
Definition
Under the Law, a cooperative is defined as:
➢ A free association of persons voluntarily joined together
➢ With common bond of interest
➢ Legally constituted
➢ Purpose of conducting an economic enterprise
➢ Owned, controlled and administered democratically
➢ Making equitable contributions to the capital required
➢ Accepting a fair share of the risks and benefits
➢ Organized in accordance with generally accepted principles
Universal Principles of Cooperativism
1. Open and Voluntary Membership
No artificial discrimination against individuals because of their race, creed or political affiliations, freedom
of entry and exit of any member of the cooperative
2. Democratic Control
In order for members to gain entry to the cooperative, they must purchase shares of the cooperative,
obtain the right to govern the organization, voting rights of the owners are on the basis of one person,
one vote.
3. Limited Interest on capital
Capital in a cooperative is like a loan because the owners of capital can expect to receive a rate of return
not exceeding that of the prevailing market interest rates on investing
2. self-responsibility 7. honesty
3. democracy 8. openness