The Executive:Official Publication of College of Business and Accountancy (2025)

19/06/2025

𝗛𝗔𝗣𝗣𝗜𝗘𝗦𝗧 𝗕𝗜𝗥𝗧𝗛𝗗𝗔𝗬 To the radiant ray of sunshine and our dedicated “My Precious” Senior Graphic Editor, 𝐊𝐚𝐢𝐫𝐚 𝐀𝐫𝐜𝐞ñ𝐨!

Your presence serves as the proverbial vitamin D, an omnipotent elixir against emotional decrepitude. Your unparalleled ability to metamorphose mediocrity into marvels of merriment renders you an irreplaceable luminary in our constellation of dysfunction. Without your radiant disposition, our metaphorical ecosystem would collapse into irreparable entropy. Huyyyyy!

Kidding aside we wish you never lose that special spark that makes you, YOU— the kind of energy and smiles that lights up every room and brings warmth to everyone around. Thank you for always sharing your light with us, for being a constant source of positivity, and for making things better just by being there.

You are seen, you are valued! And in our space your light matters.

Video: Christalen Galanto Palisada/FB

13/06/2025

𝗛𝗔𝗣𝗣𝗘𝗡𝗜𝗡𝗚 𝗡𝗢𝗪 | CBA Parangal 2025 Underway at Rose Memorial Auditorium

Central Philippine University’s College of Business and Accountancy is currently holding its annual CBA Parangal 2025 at the Rose Memorial Auditorium, Friday, June 13, at 1:00 PM.

With the theme “HARVEST OF EXCELLENCE: Sowing Legacies, Reaping Greatness,” the event honors outstanding student organizations and individuals who have shown exceptional performance and leadership throughout the academic year.

More than a celebration, the Parangal seeks to strengthen camaraderie and foster a culture of excellence within the CBA community.

Reported by Jaylord Juadiong, Senior Writer, Photos by Jade Andrea Jamandron Photojournalist,
Edited by Charlize Señeres, Graphic Editors of The Executive, the CBA publication.

12/06/2025

𝐇𝐚𝐩𝐩𝐲 𝐈𝐧𝐝𝐞𝐩𝐞𝐧𝐝𝐞𝐧𝐜𝐞 𝐃𝐚𝐲!

One hundred twenty-seven years have passed since the Philippine flag was raised in Kawit, Cavite, after General Emilio Aguinaldo, leader of the revolution, declared the country's independence from Spanish rule.

It was not just a symbol of freedom; rather, it was the price of all the Filipino lives that were sacrificed to achieve sovereignty. All the blood spilled by thousands of Filipino heroes was never wasted.

Remember that independence is not something we're just given, it is a right we have to protect every single day. Let us love our nation the same way our heroes did.

Mabuhay ang ating mga bayani!
Mabuhay ang bansang Pilipinas!

Layout by: Charlize Señeres
Caption by: Kyle Joshua Gaa

21/05/2025

𝗛𝗔𝗣𝗣𝗜𝗘𝗦𝗧 𝗕𝗜𝗥𝗧𝗛𝗗𝗔𝗬 to our dependent and reliable Senior Photojournalist, 𝐌𝐚𝐞𝐠𝐚𝐧 𝐂𝐡𝐥𝐨𝐞 𝐓𝐚𝐫𝐫𝐚𝐧!

In a world full of Nagaraya, crunchy, salty, and a little bit too addictive—you’re our HAPPY-PILL: the one who adds just the right dose of crazy to keep us sane. You bring laughter, chismis and jokes that sometimes make us question your sanity—but we love you for that.

We’ll never forget your dramatic rants (“ANO ORAS NAMAN NI MATAPOS?!”), and the way you somehow manage to turn even the most stressful days into a mini sitcom. Honestly, you're like the human version of a group chat: chaotic, hilarious, and impossible to mute.

So don’t worry, kahit mawalan kami ng NAGARAYA, as long as we have you, we’ll always have the best kind of crunch—the one that comes from laughing so hard we can’t breathe.

I hope you also know that even if all of this is rooted in sin, nothing changes the fact that what we have is genuine.

Ang pagkusi mo saakon pisngi mag aga kung bugtawon moko kay late nako.
Ang akbay mo sakon sa hallway.
Ang pag sandig mo sakon abaga kung wala ta klase duwa kag ga scroll lang ta sa tiktok.
Ang pagtimpla mo sakon sang kape.
Ang pag pa atubang mo saakon sang electricfan sang time nga abi mo tulog ko.
Ang pag libre mo saakon canton sang first failure ko sa exam.
Ang pag laba mo kis a sa uniform ko.
Ang tanan about saimo. Indi ko malipatan.

Indi kami pag i-dare kay wala kami ya nahuya, kag indi ta gid ka namon ikahuya.

19/05/2025

𝗛𝗔𝗣𝗣𝗜𝗘𝗦𝗧 𝗕𝗜𝗥𝗧𝗛𝗗𝗔𝗬 to our very talented and 𝗠𝗨𝗟𝗧𝗜𝗣𝗨𝗥𝗣𝗢𝗦𝗘 Junior Graphics Editor, 𝗖𝗵𝗮𝗿𝗹𝗶𝘇𝗲 𝗦𝗲ñ𝗲𝗿𝗲𝘀!

So ayun since birthday mo ngayon baccla...and gosh nakakahiya talaga beh omg I can't ackk...wait hahaha hindi ako prepared and all, OMG!, baccla hahaha since you know close naman tayo tas ano ackk hahaha... OMG nahihiya talaga ako baccla hahaha like so kakahiya hahaha...ito na talaga hahaha I know you're working late kasi multipurpose ka diba? and gosh hahaha... nahihiya na ako anteh 😭😭😭...dm na lang kita baccla basta Happi Bertdzay two my mhie/anteh sana magcollab kayo ng ibang senador para may magawa naman sila eme hahaha enjoy your day baccla and Happy berthday ulit Charlize Señeres, muah.

Graphics by: Charlize Señeres
Caption by: Charlize Señeres
Posted by: Charlize Señeres

05/05/2025

𝐋𝐈𝐓𝐄𝐑𝐀𝐑𝐘 | Are you lost in the city too?

These words escape from me as I stand in the middle of a fast-paced city, where life seems so busy and never ends, quite nervous and dizzy. My heart pounds louder and louder, battling with the loudness of the vendors in the streets, and my cold sweat started to cover me up, even though the sun was up and blazing hot. Then the streets become like an unending maze, the horn of traffic further disrupts your thoughts, and the crowds seem like water flowing in a river, keeping me pulled towards an unknown destination. The tall building keeps me surrounded, towering like skyscrapers that shout nothing but silent judgment.

And then I walk endlessly and aimlessly, my feet shuffling on the unfamiliar pavements, trying my luck to find a path, a sign, a familiar person, anything that could tell me where I am. Until every corner of the street became like each others, I started to question myself whether to move forward or to circle endlessly. The city, with all its magnificence, seems to swallow me whole, leaving me like a ghost that is wandering in the unknown and its glow. Yet, amidst those blurry faces and the rush of footsteps, I realize something that could become a life-changing lesson to me: this feeling of being lost, this disorientation, is teaching me something. It forces me to pause amidst the busyness of my surroundings, to breathe when everything seems so heavy, and to let go of the need to control everything. For in that chaos, I find the need that sometimes I just need to go with the flow, let things unveil themselves as I sail, and appreciate the beauty of the unknown and uncertainty. Being lost is not just a place and a frightening situation – it is a moment to learn, to explore, and to trust the journey ahead of me, since I believe that it will lead me to somewhere that can make me feel like whole, even I can’t see where that somewhere is yet.

Written by Paula Rose Alejen, English Writer of The Executive, the CBA publication.

Illustration by Kaira Arceño, Senior Graphics Editor of the The Executive, the CBA publication.

21/04/2025

MOVIE DATE AFTER MIDTERM?

We know the midterms have been a whirlwind — with sleepless nights, caffeine-fueled cramming, and emotional rollercoaster. The weather didn’t help either, huh?

So why not take this as your well-earned permission to breathe — to step away from deadlines and burn out, even just for a moment in something beautiful?

Bring your barkadas, your jowa, or even your ultimate campus crush, and join us for a well-deserved escape at the SIGRAB Film Festival 2025! Catch the official CBA entry tomorrow at 9:20 AM sharp, inside the Rose Memorial Auditorium — your ticket to cinematic chills and real feels.

𝘛𝘪𝘤𝘬. 𝘛𝘰𝘤𝘬. 𝘛𝘪𝘤𝘬. 𝘛𝘰𝘤𝘬.

Don’t just let the credits roll without you. You’ve still got time to make your move.

𝗔𝘀𝗸 𝘁𝗵𝗲𝗺 𝗼𝘂𝘁. 𝗧𝗮𝗸𝗲 𝘁𝗵𝗲 𝗿𝗶𝘀𝗸. 𝗢𝗿 𝗳𝗼𝗿𝗲𝘃𝗲𝗿 𝘄𝗼𝗻𝗱𝗲𝗿 𝘄𝗵𝗮𝘁 𝗶𝗳...

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Caption by Jaylord Juadiong, Senior Filipino Writer of The Executive, the CBA publication.

Illustration by Kaira Arceño, Senior Graphics Editor of The Executive, the CBA publication.

09/04/2025

Baks kailan ka nga huling ipinaglaban?

Puwede mo ring isabay sa Araw ng Kagitingan ang pagtaas ng iyong puting bandila. Kagitingan pa rin kung tutuusin ang pagsuko sa labang walang kasiguraduhan.

Baks paalala lang na hindi ka bayani para mamatay sa pag-ibig na nahanap mo sa int3rNeT.

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𝘗𝘶𝘣𝘮𝘢𝘵 𝘯𝘪𝘯𝘢 𝘑𝘢𝘺𝘭𝘰𝘳𝘥 𝘑𝘶𝘢𝘥𝘪𝘰𝘯𝘨, 𝘚𝘦𝘯𝘪𝘰𝘳 𝘍𝘪𝘭𝘪𝘱𝘪𝘯𝘰 𝘞𝘳𝘪𝘵𝘦𝘳 𝘢𝘵 𝘒𝘢𝘪𝘳𝘢 𝘈𝘳𝘤𝘦ñ𝘰, 𝘚𝘦𝘯𝘪𝘰𝘳 𝘎𝘳𝘢𝘱𝘩𝘪𝘤𝘴 𝘌𝘥𝘪𝘵𝘰𝘳 𝘯𝘨 𝘛𝘩𝘦 𝘌𝘹𝘦𝘤𝘶𝘵𝘪𝘷𝘦, 𝘢𝘯𝘨 𝘱𝘶𝘣𝘭𝘪𝘬𝘢𝘴𝘺𝘰𝘯 𝘯𝘨 𝘊𝘉𝘈.

09/04/2025

𝘏𝘢𝘱𝘱𝘺 𝘋𝘢𝘺 𝘰𝘧 𝘝𝘢𝘭𝘰𝘳! 𝘏𝘢𝘱𝘱𝘺?!

Ang Araw ng Kagitingan ay hindi ipinagdiriwang. Atin itong ginugunita bilang pag-alala sa mga sakripisyong ipinamalas ng ating mga ninunong buwis buhay na ipinaglaban ang depensa ng bansa laban sa mga mananakop na Hapones. Ilan sa kanila ay mga farmer, mga estudyante, mga office worker na nanindigan sa ating karapatan at kalayaan.

Tayo ang huling bansang sumuko na magpaangkin sa mga dayuhang mananakop. Subalit noong Abril 9, 1942, sa pamamagitan ng Voice of Freedom Radio Broadcast, ibinalitang tuluyan ng bumagsak ang depensa ng Bataan at dito naganap ang isa sa malagim na trahedya at pagpapahirap sa ating mga kapuwa Pilipino— ang Death March na nasa 20,000 sundalo ang namatay.

Hindi dapat ipinagdiriwang ang Araw ng Kagitingan sapagkat hindi natin nanaising muling maulit ang kahindik-hindik na naganap sa kasaysayan. Atin lamang itong ginugunita bilang pagbibigay pugay sa mga magigiting na Pilipinong nag-alay ng buhay para sa kalayaan ng ating minamahal na bansa.

Mabuhay ang mga Pilipinong buong pusong ipinaglalaban ang Pilipinas. Mabuhay ang mga Pilipinong tapat na iniibig ang bayan!

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𝘐𝘴𝘪𝘯𝘶𝘭𝘢𝘵 𝘯𝘪 𝘑𝘢𝘺𝘭𝘰𝘳𝘥 𝘑𝘶𝘢𝘥𝘪𝘰𝘯𝘨, 𝘚𝘦𝘯𝘪𝘰𝘳 𝘍𝘪𝘭𝘪𝘱𝘪𝘯𝘰 𝘞𝘳𝘪𝘵𝘦𝘳 𝘯𝘨 𝘛𝘩𝘦 𝘌𝘹𝘦𝘤𝘶𝘵𝘪𝘷𝘦, 𝘢𝘯𝘨 𝘱𝘶𝘣𝘭𝘪𝘬𝘢𝘴𝘺𝘰𝘯 𝘯𝘨 𝘊𝘉𝘈.

𝘋𝘪𝘣𝘶𝘩𝘰 𝘯𝘪 𝘒𝘢𝘪𝘳𝘢 𝘈𝘳𝘤𝘦ñ𝘰, 𝘚𝘦𝘯𝘪𝘰𝘳 𝘎𝘳𝘢𝘱𝘩𝘪𝘤𝘴 𝘌𝘥𝘪𝘵𝘰𝘳 𝘯𝘨 𝘛𝘩𝘦 𝘌𝘹𝘦𝘤𝘶𝘵𝘪𝘷𝘦, 𝘢𝘯𝘨 𝘱𝘶𝘣𝘭𝘪𝘬𝘢𝘴𝘺𝘰𝘯 𝘯𝘨 𝘊𝘉𝘈.

01/04/2025

𝗘𝗶𝗱 𝗠𝘂𝗯𝗮𝗿𝗮𝗸!

As the holy month of Ramadan comes to an end, we join our Muslim brothers and sisters in celebrating this year's Eid al-Fitr, a day full of joy, reflection, and gratitude. This celebration does not only mark the end of the fasting period but also a reminder of strengthened faith, devotion, and patience. It is a time to be together with loved ones to celebrate and to give help to those in need as well as to the community.
May this Eid bring peace, joy, and countless blessings to our beloved Muslim community. May their hearts be filled with gratitude and love, and may their unanswered prayers be finally answered.
From all of us at The Executive, we send our sincerest greetings and wishes to all our Muslim brothers and sisters. Eid Mubarak!

Caption by: Paula Rose Alejan
Graphics and Layout by: Charlize Señeres

01/04/2025

𝗛𝗔𝗣𝗣𝗜𝗘𝗦𝗧 𝗕𝗜𝗥𝗧𝗛𝗗𝗔𝗬 to our most spectacular Associate Editor, 𝐊𝐲𝐥𝐞 𝐉𝐨𝐬𝐡𝐮𝐚 𝐆𝐚𝐚! Also known as JOSHUA GAArcia!

It’s hard to believe that T² = (4π² / GM)a³ ago, the universe decided to bless us with your presence. Now, you're officially titanium-level strong— just like your ability to bounce back from questionable decisions and still be the life of the party.

You've spent more than two decades on this planet and yet, you somehow still manage to be the most interesting mystery—like a plot twist in the greatest story ever told! Continue navigating the wild ride of life. We are so blessed to have you!

Because it's your day, solve this, and the EIC will buy you a coffee drink:

Kyle Joshua Gaarcia earned ₱519,239 in gross revenue this year. He qualify for a 12% tax deduction for R&D expenses, totaling ₱547,650. The tax rate is 20% for the first ₱149,026 in taxable income, 30% for the next ₱462,157, and 35% for anything above ₱382,099. The business is considering an investment of ₱32,862 in new equipment that would give them an additional 5% tax credit.

Question: Okay na ‘to.

30/03/2025

𝐄𝐋𝐄𝐂𝐓𝐈𝐎𝐍 𝐀𝐋𝐄𝐑𝐓 | 𝗧𝗵𝗲 𝗘𝘅𝗲𝗰𝘂𝘁𝗶𝘃𝗲 𝗣𝘂𝗯𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁

The Executive holds no authority or power to spearhead or lead events related to the election, including debates. These events fall outside the scope of the publication's jurisdiction, and any involvement is strictly by invitation only. The role of The Executive is limited to facilitating the necessary platform, not to influence the discussions or proceedings.

Sincerely,
𝗧𝗵𝗲 𝗘𝘅𝗲𝗰𝘂𝘁𝗶𝘃𝗲

The Executive:Official Publication of College of Business and Accountancy

19/06/2025

13/06/2025

12/06/2025

21/05/2025

19/05/2025

05/05/2025

21/04/2025

09/04/2025

09/04/2025

01/04/2025

01/04/2025

30/03/2025

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