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Accounting is the process of recording financial transactions pertaining to a business. The accounting process includes summarizing, analyzing, and reporting these transactions to oversight agencies, regulators, and tax collection entities. The financial statements used in accounting are a concise summary of financial transactions over an accounting period, summarizing a company's operations, financial position, and cash flows.
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ARE YOU READY? In the previous chapter, you have learned much about the different issues and problems that concern us, citizens and our country as a whole. To address the different concerns experienced, not only by our country but by several nations as well, the United Nations (UN) came up with the idea of Sustainable Development Goals (SDG). You will find out more about it further in the chapter. You will also be re-introduced to the current Philippine disaster situation, how our government, local sectors and private institutions work together for a cohesive Disaster Risk Reduction and Management Plan. Moreover, you will be trained in basic life support, first aid and immobilization procedure, which is a necessary preparation in a disaster prone country like the Philippines. LEARNING OBJECTIVES Analyze the current disaster situation in the Philippines; In this chapter, you will be able to: Integrate the knowledge and skills learned from this module in the community fieldwork Gain knowledge and skills in assessing capacities and vulnerabilities of a disaster prone community. Identify the recent disaster risk reduction and management program in the Philippines and how it adapts to the changing disaster situation of the country. Discuss the importance of first aid, its definition, aims and the need for properly prepared first aiders Explain how to recognize a medical emergency and demonstrate the sequence of first aid response upon its recognition Demonstrate skills in recognizing and managing victim’s vitals, internal and external bleeding, fractures and other injuries incurred during emergency Use the appropriate methods in transporting a victim in an emergency setting.
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risk reduction and climate change adaption when setting the Sustainable Development Goals, the demand to consider the practicality of the goals, how to ensure ownership of action by all stake holders and strengthen their accountability, and the most the significant shift to a strong emphasis on disaster risk management as opposed to disaster management. At the end of the conference, the Sendai Framework for Disaster Risk Reduction 2015–2030 was adopted. Since the desired outcome for both the SDG and the Sendai Framework are a result of intricate and interconnected social and economic processes with overlap across the two agendas, important synergies are found thereby allowing the simultaneous and coherent monitoring and reporting on the two frameworks, namely goals and targets of the 2030 Agenda for Sustainable Development (targets of SDGs 1, 11 and 13).^2 (^2) Sendai Framework. (2018, February 27). The Sendai framework and related SDG targets. Retrieved from https://wateractiondecade.org/2018/01/06/the-sendai-framework-and-related-sdgs-targets/
Page | 3 PHILIPPINES: DISASTER, HAZARDS AND RISK Before we get our gears ready, let us first define some important terms and concepts: Lesson One Globally Harmonized System (GHS) Hazard Systems. Click image to enlarge
any phenomenon, substance or situation, which has the potential to cause disruption or damage to infrastructure and services, people, their property and their environment. Hazards can be: Natural (eg. earthquake, typhoon, etc); Environmental (eg. loss of biodiversity, ozone depletion, deforestation) Anthropogenic hazards are induced entirely or predominantly by human activities and choices (eg. deforestation, riot, arson, cyber-crime)
The resources and skills people possess, can develop, mobilize and access which allow them to have more control over shaping their own future and coping with disaster risks. The existing strengths in individuals and social groups – related to people’s materials and physical resources, skills, social resources, beliefs and attitudes (e.g. ownership of land and safe location of homes, adequate income, adequate food resources, savings etc.)
The probability that negative consequences may arise when hazards interact with vulnerable areas, people, property and environment The probability of harmful consequence or expected losses resulting from the interactions between hazards and vulnerable conditions To understand better, check out the diagram below:
Page | 5 In your Module 3: PCVA and DRRM, take note and study the DOMINANT DISASTER MANAGEMENT POLICIES IN THE COUNTRY. Reflect on them and verify with your own experience how true and relevant these are. Analyze the effectiveness in managing impending disaster. Do you find them useful and effective?
It is also interesting to note how an ordinary Filipino views disaster. These prevailing views and attitudes are relevant principles in assessment of our vulnerability and our capacity to cope and respond.
need
Let us see how much you know about the current situation of our country specifically Metro Manila. It’s good if you are familiar with the facts that will be detailed below. For those who will encounter these for the first time, this is a moment for you to reflect on the things that might happen should a disaster happen in the country. The important question that we need to answer is… Why is the Philippines VULNERABLE to disaster??
According to the Office of Civil Defense, the Philippines because of its geographical location, is considered one of the most disaster- prone countries in the world. It lies along the western segment of the Pacific Ring of Fire, the most active part of the Earth characterized by an ocean encircling belt of active volcanoes and earthquake generators. The Philippines has approximately 400 volcanoes 3 and 23 of them are known to be currently active. (^3) https://www.phivolcs.dost.gov.ph/
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The Philippines is situated at the junction of two large converging tectonic plates - the Pacific plate and the Eurasian plate. It has experienced the most destructive earthquake in July 1990 with a death toll of approximately 1,666 and 12.2 billion pesos in damages. Another geological disaster, the volcanic eruption of Mount Pinatubo, happened in June 1991. Our country also lies in the path of turbulent typhoons, with an average of 20 typhoons crossing the Philippine area of responsibility. The archipelagic nature of the Philippine coastal areas increases susceptibility to storm surges, tsunamis and sea level changes. The country experiences floods and landslides which are common due to rains brought by typhoons and monsoon. Located in the western part of the Pacific Ocean, the country is also vulnerable to the El Niño Southern Oscillation (ENSO). The El Niño of 1997-98 induced drought and delayed the onset of monsoon, which resulted to a scarcity in drinking water in urban areas and shortfalls in hydro-electricity generation because of reduced water levels in major dams.
boundaries.
with an estimated population of 1 00 .9million. (http://www.nscb .gov.ph/)
condition, highly dense areas, and areas characterized by mixed land use and other inappropriate conditions.
System (VFS), Philippine Fault, Lubang Fault, Manila Trench, and Casiguran Fault. Among these, the Valley Fault System is considered to potentially cause the largest impact to the Metropolitan Manila area should it generate a large earthquake.
Page | 8 MMEIRS results As a result of the study, there are 105 recommended action plans the Metropolitan Manila Disaster Coordinating Council (MMDCC) members should implement within 3 to 6 years. Also, based on the damage estimation by MMEIRS Study: This human loss, together with properties and economic losses of Metropolitan Manila will be a national crisis. Research and studies are really important to help anticipate, prepare for, respond to and recover from the impacts of disaster. The result of the studies could be used to come up with the best possible guidelines and plans in case “The Big One” would occur in the Metropolitan area. You may access: https://faultfinder.phivolcs.dost.gov.ph/ The PHIVOLCS FaultFinder application may be used to find out the location of active fault in certain areas, it could also measure distance between an active fault and a user’s current location or a specified location identified by the user. You can use this to check if your home would be one of the potential casualties in the event of “The Big One” earthquake. Now let us move on to the natural disasters that commonly hit the Philippines. As the cliché goes, information is knowledge, so let us be guided by the following disaster guidelines and be familiar with it. It would be helpful if you don’t keep this information to yourself, share it with your friends, families and neighbors. It is better to be prepared than suffer the negative/ untoward and adverse consequences of disasters!
There is a potential rupture of the West Valley Fault, approximately 40% of the total number of residential buildings within Metropolitan Manila will collapse or be affected.
caused by building collapse
Anticipated by the fire spreading after the earthquake event
Page | 9 A. Earthquake An EARTHQUAKE is feeble shaking to violent trembling of the ground produced by the sudden displacement of rocks or rock materials below the earth’s surface. Sudden displacements along fault fissures in the solid and rigid layer of the earth generate TECTONIC EARTHQUAKES. Those induced by rising lava or magma beneath active volcanoes generate VOLCANIC EARTHQUAKES.^4 The destructive effects of earthquakes are due mainly to intense ground shaking or vibration. Because of severe ground shaking, low and tall buildings may tilt, split, topple or collapse, foundation of roads, railroad tracks and even bridges may break, electric posts may tilt or topple, water pipes and other utility installations may get dislocated, dams and similar structures may break and cause flooding, landslides and other forms of mass movement may occur in hilly and mountainous areas and tsunamis may be generated. These destructive effects of earthquake may cause many casualties and short to long term socio-economic disruptions. The following figures show the historical distribution of earthquakes recorded in some parts of the country for the past decades.^5
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_1. Know your local community's suggested evacuation routes to safe areas.
Page | 12 C. Storm Surge Storm surges are abnormal rise of water generated by storms, over and above the predicted astronomical tide. It’s the change in the water level that is due to the presence of a storm. Storm surge is produced by water being pushed toward the shore by the force of the winds moving cyclonically around the storm. The impact on surge of the low pressure associated with intense storms is minimal in comparison to the water being forced toward the shore by the wind. The maximum potential storm surge for a particular location depends on a number of different factors. Storm surge is a very complex phenomenon because it is sensitive to the slightest changes in storm intensity, forward speed, size (radius of maximum winds-RMW), angle of approach to the coast, central pressure (minimal contribution in comparison to the wind), and the shape and characteristics of coastal features such as bays and estuaries.
Page | 14 E. Landslide Landslides are rock, earth, or debris that flow on slopes due to gravity. They can occur on any terrain given the right conditions of soil, moisture, and the angle of slope. Integral to the natural process of the earth's surface geology, landslides serve to redistribute soil and sediments in a process that can be in abrupt collapses or in slow gradual slides. Such is the nature of the earth's surface dynamics. 9
Page | 15 What to do during volcanic eruptions? F. Volcanic Eruption A volcano can be simply defined as a rupture or an opening on the crust of a planet like Earth. This opening allows hot ash, molten rock and gases to blow off from the underground spaces. Volcanoes generally acquire shape of a mountain. Volcanoes are usually found at places where tectonic plates get converged or diverged. The common features of volcanic eruptions are lava and release of poisonous gases from the crater situated at the summit of the volcanoes. If a volcano erupts where you live follow the evacuation order issued by the authorities and evacuate immediately from the volcano area to avoid flying debris, hot gases, lateral blast, and lava flow. 10
evacuation site.
Page | 17 The classification of tropical cyclones according to the strength of the associated winds as adopted by PAGASA as of May 01, 2015 are as follows^11 :
Page | 18 What to do during typhoons? 12