MGA PAGSUBOK SA BAGONG NORMAL SA EDUKASYON

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LAMAN ng balita at posts sa social media ang mga pagsubok na nararanasan ng mga guro, mga magulang at guardians ng mga estudyante sa pagsisimula ng online classes. Lalo pa itong napatunayan nang ipinalabas sa programang pang-telebisyon na Kapuso Mo, Jessica Soho ang sitwasyon sa mga liblib na lugar sa probinsya, kung saan iba-ibang klaseng sakripisyo ang dinaranas ng mga guro para kumpletuhin at ipamigay ang learning modules sa mga estudyante.

Kabilang sa mga hindi malilimutang istoryang pumasok noong unang araw ng school year 2020-2021 ay ang istorya ng 32-taong-gulang na guro na si Teacher Moises Palomo. Mabilis na kumalat sa social media ang litrato nito matapos madulas at mahulog sa katubigan habang tumatawid sa isang tulay para magdala ng modules sa mga estudyante niya. Pinalad naman na walang nasirang anuman sa kanyang kagamitan para sa pagtuturo.

Si Palomo ay isang propesor sa kolehiyo mula sa Tandag City, Surigao del Sur. Isa siyang magandang halimbawa ng kasipagan at dedikasyon na iginugugol ng mga guro para sa susunod na henerasyon. Hindi alintana ang panganib na maaaring idulot sa kanyang buhay ay patuloy pa rin siya sa pagtupad sa kanyang sinumpaang tungkulin para sa kanyang mga estudyante.

Bunsod ng patuloy na pagtaas ng bilang ng positbong kaso ng COVID-19 sa bansa, sadyang limitado ang opsyon ukol sa pamamaraan kung paano maaaring ituloy ang klase. Ang bagong pamamaraan na ito ay tila isang pagsubok din sa husay at kakayanan ng mga guro sa bansa. Napilitan ang pamahalaan, partikular na ang Department of  Education (DepEd), na ipatupad ang online o distance learning upang maipagpatuloy ang edukasyon ng mga mag-aaral ngayong panahon ng pandemya.

Bagama’t maaga pa upang makita at masabi kung epektibo ba o hindi ang mga virtual online class na inilunsad ng DepEd, nararapat na bigyan ng pagkilala ang mga guro para sa kanilang hindi matatawarang pagsisikap na magampanan ang tungkulin na magturo at masiguro na magiging epektibo para sa kanilang mga estudyante ang tinatawag na blended educational program sa ating bagong normal na paraan ng pamumuhay. Gaya ng iba pang frontliner, matituturing din na tunay na bayani ang mga guro ngayong panahon ng pandemya.

Sa aking personal na pananaw, depende sa sistema ng edukasyon, katayuan sa buhay, kakayanan ng mga nagtuturo at naggagabay, kapasidad at maging kalusugan ng mga estudyante kung magiging positibo ang impact ng online learning.

Sa muling pagsisimula ng mga klase sa mga pampublikong paaralan sa buong bansa, tinatayang milyon-milyong mag-aaral ang nagdesisyong hindi muna pumasok ngayong taon na ito dahil sa epekto ng pandemyang dala ng coronavirus. Ang online classes ay nagiging sanhi ng pagkakaroon ng dibisyon sa pagitan ng mga mahihirap at ng mga may sapat na pera para matustusan ang mga kagamitang kailangan upang makasabay sa bagong normal na paraan ng pag-aaral. Ang dibisyon na ito ay dati nang umiiral ngunit ito ay naging mas kapansin-pansin ngayon.

Sa kabila ng paghihikayat ng pamahalaan na ipagpatuloy ng lahat ng mag-aaral ang kanilang pag-aaral anuman ang estado nito sa buhay, batid ng DepEd na ang huling desisyon ukol sa bagay na ito ay nasa mga magulang pa rin dahil sila rin ang may responsibilidad na bigyan ng magandang kinabukasan ang kani-kanilang mga anak.

Ayon kay DepEd Undersecretary Diosdado San Antonio, may mga ginagawa nang hakbang ang pamahalaan upang masiguro na lahat ng mag-aaral ay mabibigyan ng pagkakataon na makapagpatuloy sa pag-aaral sa panahon ng bagong normal. 59% ng mga mag-aaral ay gagamit ng tinatawag na print module, 20% ay online, at ang natitirang 20% ay offline digital. Ginagamit na rin ng DepEd ang telebisyon at radio bilang karagdagang paraan para sa tinatawag na blended learning approach.

Nabanggit din ni DepEd Regional Director Nicolas Capulong ng Pampanga na handa silang humarap sa mga pagsubok na dala ng bagong normal sa pamamagitan ng pagpapatupad ng kanilang Regional Learning Continuity Plan. Sa ilalim ng nasabing plano, magbibigay ng patnubay at tulong-teknikal ang DepEd sa mga paaralan na kinasasakupan nito, pribado man o pampubliko.

Sa aking sariling obserbasyon, ang mga magulang na nagdesisyong hindi muna i-enroll ang kanilang mga anak ay nag-aalala sa kakulangan ng sapat na teknolohiya na kinakailangan para sa online learning gaya ng mga laptop, computer, at internet.

Sa isang banda, ang mga magulang naman na nagdesisyong i-enroll ang mga anak ay hindi rin gaanong sigurado kung mayroon silang sapat na oras, kaalaman, at kakayanan upang matulungan ang kanilang mga anak.

Agad namang inaksiyunan ng pamahalaan ang suliranin ng kakulangan sa teknolohiya sa pamamagitan ng paghain ng iba pang opsyon gaya ng paggamit ng mga printed material o digital module, pati na rin ang edukasyon sa pamamagitan ng radyo at telebisyon.

Dagdag pa ng DepEd na sa pamamagitan ng kanilang learning aide program, magpapadala sila ng mga ‘para-teacher’  upang tulungan ang mga magulang sa pagbibigay ng patnubay sa mga anak. Umaasa ang DepEd na mailalabas agad ang mga alituntunin ng nasabing programa upang mailunsad ito sa lalong madaling panahon upang makapagsimula na silang matulungan ang mga mag-aaral at ang mga magulang nito.

Sa mga usapin ukol sa kakayahan sa paglulunsad ng mga klase gamit ang modalidad ng blended learning sa panahon ng pandemya, iginiit ng mga opisyal ng DepEd na hindi maaaring maantala nang matagal na panahon ang pormal na edukasyon ng mga mag-aaral. Ang ginagawa ng pamahalaan na pagsubok sa ganitong paraan ay mas mainam na kaysa sa walang gawing anumang hakbang.

Walang katiyakan patungkol sa kung kailan magkakaroon ng bakuna laban sa COVID-19 at habang wala pa ito, iginigiit ng mga mambabatas na hindi maaaring pahintulutan ang dating normal na paraan ng pag-aaral hanggang sa katapusan ng taong 2020. Sa pagpasok ng Pilipinas sa listahan ng 20 bansa na may pinakamaraming kaso ng COVID-19 sa mundo, lalong hindi magiging madali para sa sistema ng edukasyon sa ating bansa.

Sinusubok na naman ng pagkakataon ang tibay ng loob ng mga Pilipino kaya’t kailangan magsikap upang mapagtagumpayan ang hamon na ito. Sa tuwing tayo’y panghihinaan ng kalooban, lagi nating isaisip na edukasyon ang huhubog sa susunod na henerasyon. Kailangan lamang natin ng maaasahan at epektibong sistema na kung saan bawat bata ay may access dito, lahat ay may pag-asang makapagtapos at may pantay-pantay na tsansa tungo sa magandang kinabukasan.

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  539. Bei Eigenbelegen handelt es sich um Belege, die von einem Unternehmen selbst erstellt wurden.
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    und für diesen Verkauf eine Rechnung erstellt, handelt es sich dabei
    um einen Eigenbeleg. Konkret muss der Steuerpflichtige Quittungen oder Rechnungen vorlegen können, andernfalls kann keine steuerliche Absetzung erfolgen. Im Steuerrecht gilt der Grundsatz, dass alle betrieblichen oder
    beruflichen Aufwendungen immer nachgewiesen werden müssen. Es kann allerdings vorkommen, dass
    ein solcher Beleg nicht länger vorhanden ist.
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    hingegen bei kleineren Ausgaben zum Exempel Trinkgeldern oder Münzgeld für den Kopierer.

    Neben muss genau belegt werden, wie der Preis zustande gekommen ist.
    Dann können Eigenbelege als absolute Notlösung genutzt werden, die teilweise
    vom Finanzamt anerkannt werden. Beispielsweise kann die Preisliste eines Restaurants beigelegt werden. Sollte das Finanzamt den Eigenbeleg dann anerkennen, so ist ein Vorsteuerabzug rein logisch unmöglich, weil hierfür immer eine ordentliche Rechnung ausgestellt werden muss.
    Auch der Grund für die Ausstellung des Eigenbelegs muss angegeben werden. Sollte
    der Steuerpflichtige mit seinem Eigenbeleg die oben genannten Anforderungen erfüllen, so stellt dies noch keine Garantie für die Absetzbarkeit der Aufwendung dar.
    Neben den notwendigen Pflichtangaben muss das Finanzamt die Betriebsausgabe der Höhe nach erklärlich.
    Zudem sieht das Finanzamt eine Höchstgrenze von 150 Euro für die Absetzbarkeit bei Eigenbelegen vor.
    Damit kommt die Grenze derjenigen von Kleinbetragsrechnungen gleich.
    Zudem muss es sich bei der Aufwendung wirklich um einen Geschäftsvorfall handeln, Unternehmer können nicht einfach den Einkauf beim
    Bäcker absetzen. Beide Belege weisen nur minimale Eckdaten zum jeweiligen Geschäftsvorfall auf, weshalb größere Summen ein Flop sein können. Häufig genutzt werden Eigenbelege, um im Zuge
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  690. Das Material des Randprofils und das Polyisobutylen müssen den Randverbund gegenüber Füllgas, Umgebungsluft und
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    speziellen Polysulfiden gefüllt. Bei Fassadenelementen, die hüben dem UV-Licht ausgesetzt sind, wird meist schwarzes
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    zwischen den Glasrändern verbleibt. Hier kann etwa eine Weichmacherwanderung oder ein Kontakt mit schädlichen Ölen oder anderen Stoffen stattfinden. Problematisch sind Unverträglichkeiten zwischen den Dichtstoffen, die
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    Ebenso können auch schädliche Wechselwirkungen zwischen dem Kunstoffmaterial der Verglasungs-Klötze und dem Randverbund auftreten, insbesondere, wenn die Klötze Styrolverbindungen enthalten.