Volume 7 Issue No. 01 map.org.ph January 5, 2020 “MAPping the Future” Column in the INQUIRER NEW HOPE, NEW RESOLVE, NEW NORMAL! January 4, 2021 Mr. ANTONIO “Tony” T. HERENANDEZ Year 2021 unfolds as the ‘unspoiled page in our book of time’ now at our disposal. It comes as our next chance to objectify past lessons learned, and hopefully avoid lapses/errors as we write out “Chapter-2021” of our journey called life! The first month of the year --- January --- is aptly named after the Roman god Janus, the god of beginnings and doorways; of entrances and exits. Janus bears a double-faced head so he can look back to the past while at the same time look ahead to the future. It implies the ability to readily reflect on last year’s learning. At the same time, look forward with circumspection to address the year ahead. New Resolve During this month, the so-called “new year’s resolution” comes to mind. When taken seriously, it could gain traction in engaging the WILL to: (1) chart a fresh lease of life; (2) break away from habits that blot yesterday’s copybook; and (3) imbibe positive qualities --- virtuous not vicious --- to influence human nature’s natural driving forces [like ambition, impatience, self-concept, even selfishness... neutral forces essentially, writes international best-selling author Brian Tracy] and channel them to actions that edify not degrade, build not destroy, help not harm, and be a blessing to others! In the good-old-days, “new year’s resolution” was often the subject of school compositions. Supposedly a healthy exercise to chart and attain --- with more determination each time --- “all those we aspired for but didn’t do; those we sought but didn’t find; those we wished but didn’t will; those we promised but didn’t fulfill, all the faith we claimed but did not have!” Yes, all those dreams which, as an old refrain goes: “… have been brought to your doorsteps, they just lay there, and they die there,” perhaps waiting to be revived by the magic of a mission-driven purpose! 1 But in today’s permissive society, do new year’s resolutions still matter? Or have they just become no-great-shakes fancies? For seemingly, today’s easy-going-spirit tends to drift along with the flow... thrilled by fluky short-cuts; excited by the flitting charm of “throw-away” technology; falling easily for anything popular, pleasurable and/or expedient! The Pandemic However, CY2021 is absolutely different! With the dreadful backdrop of Y2020’s life-threatening drama, it isn’t anymore for the mindless carefree souls. A virulent agent codename ‘COVID-19’ [slipping out from the wilds-of-nature disturbed by human indiscretion... hopefully not from the much-talk-about bold-stroke-of-science in the laboratories of evil geniuses] took Y2020 by storm --- full-tilt to out- do the plague-spot of the 1918-1920 Spanish-flu pestilence! Bequeathed with Y2020’s broken lives and, calamities messing-up society’s ‘walk- of-life’, CY2021 packs a pestiferous threat that demands purposeful planning and strong self-discipline to follow health protocols, preserve order, and protect our vulnerabilities. The only redeeming factor, if at all, is the lesson ‘COVID-19’ has etched onto the human psyche --- a game-changing blow awakening us to the realization: (1) how fragile life is.... a mere leasehold under severely-limited-terms not of our choice; (2) how important are the first-responders/front-liners [medical professionals, peace officers, handymen, etc.] in our lives; (3) how consumerism’s materialistic-values confused our wants and needs... lowering our regard of holistic ecology; (4) how chaotic and polluted a community of undisciplined citizens can be; and (5) how meaningless is wealth and fame in the end-time! ‘New Normal’ There is no better time than today to reckon what went wrong with humanity -- - with ourselves individually --- to merit, if not inherit this global tragedy... now exacting from one-and-all a stricter self-discipline and firmer resolve to champion the “new normal” and overcome the hovering insecurities and/or breakers ahead. Certainly, while breaking away from one’s “lovable idiosyncrasies” can be heartrending, adapting to well-advised conventions in the art of “better-be-sure- than-sorry” living may nonetheless be heart-warming! But how do we begin? How else, but review/reassess, perhaps in quick broad-brush- stroke, how we acted in our respective spheres of interrelated human concerns, viz: (1) on environmental governance/disaster preparedness?... were we up to expectations or rather passive and neglectful? (2) on medicinal/business policies?... fair and considerate or exploitive and profiteering? (3) on leadership quality?... inspiring and responsible or arbitrary and corrupt? (4) on individual/personal disposition?... honest and compassionate or scheming and indifferent? In short, were we contributors to the crisis, that we must now reformat our lives’ hard-drives amidst a “new-operating-normal” struggling under a digital-bound economy? 2 Adjusting to the new normal, at least on the individual/personal sphere [building blocks collectively, of a community’s culture], means recognizing and having a goal to pursue; setting the norms and alarms; writing it down [as a resolve/plan that also fulfills a psychological need]; and getting started right off. In a nut shell, it may involve: (1) breaking-up the whole thing to manageable milestones or small victories; (2) checking progress frequently and, constantly asking oneself what could be done differently; (3) taking courage to ask help, or possibly do the task together; (4) finding new ways to do them that make the chore light and easy. “Psychologists have found that it is not the completion of a goal that matters, but the progress you make towards it”. (“The Happiness Equation” book). Self-discipline Discipline or “D-factor” is key to succeeding in all these. Sans D-factor one can hardly be in control... not even of one’s impulses, emotions and appetites, much less of one’s adherence to a “new-operating-normal.” Take the case of the health protocol to curb the spread of ‘COVID-19’: “Wash hands, Wear mask, Observe social distancing” --- practices recommended to prevent spread of coronavirus and protect each others’ lives. But people simply didn’t have the mastery-of-self to follow health protocols notwithstanding the frightening death toll. You’ll have to call-in law-enforcers... risking possible frictions and counterblasts! And all because, in the pretext of freedom and human dignity, the self-discipline for the mind or curb for the passions are expediently sidelined.... unwittingly ushering in chaos, and soon, cunning and oppression of the weak hold sway in unwanted “free-for-all.” “D-factor” internalized, is self-control --- a self imposition that translates to ‘Self- discipline’ over time, rendering external compulsion superfluous. [“Self-discipline functions like a muscle --- the more you exercise it the stronger it gets. You need to take small steps at the start and build up from there.”] As studies have demonstrated, “people with high self-control are less likely to turn into drugs, alcohol and crime and are more likely to manage their money/life well and get along better with others”. (‘The Happiness Equation’ book). Self-discipline is the hallmark of orderly, progressive societies! Lamentable Narrative? Somehow, this pandemic and the recent natural calamities served us a purpose, cruel they may be! A grim reminder of the consequences when humanity loses discipline and circumvents the Natural Law; when “political correctness” mutes moral principles; when self-interest blots out civic duties. Example is the undisciplined exploitation of natural resources to make money, creating settlements and cities... only to be devastated by floodwaters of a vengeful Nature! Author Robert Green Ingersoll states: “In nature, there are neither rewards nor punishments. There are only consequences!” Obviously, those shocking tragedies are consequences of standing against the hard-wired-standards of co-existence that underpins human nature. 3 Shouldn’t therefore a: (1) strong self-discipline, (2) respect of holistic ecology, (3) obedience and faith in the great LAWGIVER who said “Behold I Make All Things New” [Rev.21:5], be among our compelling resolves in this “new operating normal”? It would be a lamentable narrative of the actions and passions of our time if, in the end, we will no longer find the sense “...to celebrate the arrival of the new year but rather our survival of the old year!” (This article reflects the personal opinion of the author and does not reflect the official stand of the Management Association of the Philippines or the MAP. The author is management and development finance consultant; former senior executive of Land Bank of the Philippines; past president and advisory council member of the Government Association of CPAs; and past director of PICPA. Feedback at <[email protected]> and <[email protected]>. For previous articles, please visit <map.org.ph>) “MAP Insights” Column in BUSINESSWORLD "New Tax Relief for Small Businesses" January 5, 2021 Mr. RAYMOND “Mon” A. ABREA On May 2, 2020, I published an open letter to all legislators and sent a copy to both Senate and House of Representatives. Basically, the message is urging our legislators to end injustice by legislating tax policy reforms to help all businesses adjust to the new normal. It underscored the fact that 99.52% of businesses in the country are micro, small and medium enterprises (MSMEs) which employ 63.19% of total workforce. While we laud the government’s efforts to help MSMEs, here’s the list of proposed tax relief measures which can help address cash flow or liquidity issues of a lot of small businesses while encouraging the large taxpayers pay taxes with lower rate: 1.