Solidarity Message
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This document summarizes a meeting of cooperative representatives to discuss the Philippine Cooperative Development Plan from 2018-2022. It outlines the goals of the plan which are to enhance the policy environment for cooperatives, improve institutional development and governance, increase access to finance and markets, and develop human capital. Regional data on cooperatives in Region 1 is provided, and the document discusses commitments to integrate cooperatives with international cooperative guidelines and contribute to UN Sustainable Development Goals.
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in their daily work, enlisted opinions on how these trends will
impact CPAs in the years ahead, and how the profession could
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coming years. As part of this process, we examined the current
and future relevance of our Core Purpose, Values, Competencies
and Services identified as part of the CPA Vision Project.
To explore what the CPA profession will face over the next
15 years, the profession also considered how the technological
tsunami of the past decade has propelled us into new frontiers
and changed how the profession operates. Clearly, demographic
shifts in the CPA profession will bring new opportunities to wider
audiences, evolving our profession to represent the diversity of the
world. Globalization offers opportunities and challenges for the
profession as well as our clients, firms and employers. These are a
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I’m honored to have led this extraordinary collaborative effort of
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Board of Directors. No other profession calls upon its members to
engage in such an exercise to prepare for the future. It’s for this
and for so many other reasons, I am extremely proud to be a CPA.
I look forward to collaborating with members of the profession as
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sense of a changing and complex world. I truly believe that the
results detailed in the pages of this report will not only guide the
profession as it considers the opportunities and challenges that lie
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Paul V. Stahlin, CPA
EXECUTIVE SUMMARY
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In 2010, the AICPA initiated a grassroots effort focused on
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CPA profession. Called CPA Horizons 2025, this visioning
initiative built on the ground-breaking work of the CPA Vision
Project, which took place in the late 1990s, engaged thousands of
CPAs and dozens of other important stakeholders in creating a
blueprint for the profession that led us through 2011.
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The project examined the local and global trends affecting CPAs
in their daily work, enlisted opinions on how these trends will
impact CPAs in the years ahead, and how the profession could
meet the challenges and leverage opportunities now and in the
coming years. As part of this process, we examined the current
and future relevance of our Core Purpose, Values, Competencies
and Services identified as part of the CPA Vision Project.
To explore what the CPA profession will face over the next
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tsunami of the past decade has propelled us into new frontiers
and changed how the profession operates. Clearly, demographic
shifts in the CPA profession will bring new opportunities to wider
audiences, evolving our profession to represent the diversity of the
world. Globalization offers opportunities and challenges for the
profession as well as our clients, firms and employers. These are a
sample of the macro-trends that were assessed, discussed and
debated virtually and in face-to-face meetings across the country.
I’m honored to have led this extraordinary collaborative effort of
the CPA profession during my year as Chairman of the AICPA
Board of Directors. No other profession calls upon its members to
engage in such an exercise to prepare for the future. It’s for this
and for so many other reasons, I am extremely proud to be a CPA.
I look forward to collaborating with members of the profession as
we continue to exemplify our CPA Purpose: CPAs … Making
sense of a changing and complex world. I truly believe that the
results detailed in the pages of this report will not only guide the
profession as it considers the opportunities and challenges that lie
ahead in our 15-year horizon, but also for generations to come.
Paul V. Stahlin, CPA
EXECUTIVE SUMMARY
Over a six-month period, CPA Horizons 2025 sought the insights of CPAs on current and forecasted .
OECD Workshop: Measuring Business Impacts on People’s Well-being, Chris Pinney
OECD Workshop: Measuring Business Impacts on People’s Well-being, 23-24 February 2017, Paris, France, More information at: http://www.oecd.org/statistics/oecd-workshop-on-measuring-business-impacts-on-peoples-well-being.htm
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Part III Policy Formulation for CDA R11
The document discusses policy development and review processes. It states that policy development and review is the responsibility of the Board. An effective policy process assists the Board in governing effectively. It also notes that monitoring, evaluation, and feedback assess a policy's impact and achievement of objectives.
Part - II Policy Formulation for CDA R11
This document discusses the policy formulation process for an organization. It begins by listing various organizational policies that may be developed, such as general administration policies, confidentiality policies, flexible work policies, and others. It then discusses that policy makers must engage stakeholders in consultation and conduct necessary research when developing policies. New policies should always be consistent with the organization's vision, mission, and goals, and in accordance with existing laws and regulations. Policies must be thoroughly discussed, reviewed periodically for changes or updates, implemented, and regularly monitored. A third party may provide an objective evaluation of current policies and advice for new policy development.
Part 1 Policy Formulation for CDA R11ptx
The document discusses policy formulation and development in cooperatives. It begins by defining what a policy is - a statement that provides guidelines for actions to attain objectives and reflect a cooperative's philosophy. It then outlines several objectives of developing policies such as problem solving, goal achievement, compliance, and accountability. The document also discusses the importance of policies in providing guidance, direction, standardization and managing risk. It presents the cooperative map as an example of how policies provide guidelines. Key roles of policies include guidance, control of behavior, and implementing strategies. Finally, it notes that those who develop objectives can then develop policies to achieve them, and that policies should align with an organization's mission and vision.
Policy Development 4 La Union Coops.pptx
The document discusses policy development for cooperatives. It explains that policies provide guidance for actions to meet objectives and reflect an organization's philosophy. Developing policies involves defining objectives, then creating statements that guide decision-making, resource allocation, compliance, and more. The board of directors is primarily responsible for writing policies, with input from management, experts, and stakeholders. Regular review and updates ensure policies remain relevant and properly implemented.
Basic Education and Literacy on Livelihood for the youth, women and Farmers
The document discusses various actors that advance development in the Philippines including government agencies, businesses, and civil society groups. It focuses on issues related to lack of access to education and literacy, which leads to high rates of poverty, unemployment, and social problems. Several statistics are provided on poverty rates and numbers of out-of-school youth. It also describes some programs to address these issues like early childhood education initiatives and youth development programs that provide social and financial education. Suggestions are made around partnerships and convergence of efforts between different groups to better support education, livelihoods, and development.
6 Adult learning & teaching.pptx
Adult learners benefit most from education and training programs that are relevant, practical, and allow them to draw from their own life experiences. Effective programs incorporate various learning styles, keep learners engaged through discussion and activities, and provide feedback to promote a sense of success. Training should be delivered through a combination of formal and informal methods, including classroom instruction, online asynchronous learning, on-the-job experiences, and opportunities for self-directed exploration. The goal is to help adults develop new skills and knowledge that can be immediately applied.
5 Coop as a tool for development.pptx
1. Cooperatives play an important role in social development by empowering communities and improving people's living conditions. They focus on meeting social, economic, and cultural needs in a self-help manner.
2. Social development refers to progressive improvements in quality of life and living standards through pursuits like poverty eradication, employment generation, and social harmony. It involves multi-dimensional processes across economic, social, political, and environmental domains.
3. Cooperatives engage in activities like education, community development, enterprise development, health, and advocacy to promote social development goals like those within the UN's Sustainable Development Agenda.
4 Best Practices.pptx
This document discusses cooperative education and training. It provides details on required trainings for cooperative officers based on asset size and business operations. It also discusses guidelines for cooperative federations regarding collecting and utilizing cooperative education and training funds (CETF) remittances from member cooperatives. Federations provide both mandatory and specialized trainings to officers, staff, and members. They conduct needs assessments and tailor training programs accordingly using in-house and on-site methods based on government guidelines. Overall, the document outlines cooperative education and training policies and practices of federations in the Philippines.
3 Philosophy, concepts, principles and values.pptx
Cooperatives are formed based on the core values of self-help, self-responsibility, democracy, equality, equity and solidarity. They operate according to seven agreed-upon principles: voluntary and open membership; democratic member control; members' economic participation; autonomy and independence; education, training and information; cooperation among cooperatives; and concern for community. Cooperatives work to meet members' mutual social, economic and cultural needs in a participatory manner where members share the risks and benefits equally.
2 Overview History, laws and trends.pptx
This document provides an overview of the history and development of cooperatives in the Philippines from 1896 to 2009. It outlines key cooperative laws passed by the Philippine government to promote cooperatives in various economic sectors, as well as some cooperatives initiated by churches and the private sector. Some of the major cooperative laws and events mentioned include the country's first agricultural marketing cooperative organized by Jose Rizal in 1896, the passage of the Cooperative Code in 1990, and the establishment of the Cooperative Development Authority.
1 Expectation Setting & Objectives.pptx
This document outlines an agenda for a Training of Trainers (ToT) program for cooperative training providers. The ToT will help trainees understand cooperatives, learn how to train others on cooperative management concepts and principles, and demonstrate skills in preparing, delivering, and evaluating training courses. Trainees will be assigned to groups to discuss expectations, individual characteristics, and job commitment. The ToT will provide materials, equipment, and support through lecture presentations and a practicum. The first module will provide an overview of cooperatives in the Philippines, the role of education and training, and how cooperatives can promote development.
VUCA Prepraring to face the competition.pptx
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The document discusses several topics related to human resources including:
1. The size of HR departments can vary significantly depending on the size of the organization, ranging from just a few employees to divisions of hundreds of staff.
2. Future roles of HR practitioners include diagnostic, assessment, and development roles requiring skills like organizational diagnosis, research, and evaluation.
3. Common pitfalls in developing HR strategies include inside-out thinking, solutions without involvement, complexity without simplicity, and lack of focus. Adapting best practices requires considering internal context.
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This document discusses various aspects of human resource management systems including training and development, job design, recruitment and selection, performance management, and career development. It emphasizes the importance of integrating employee skills with job requirements through proper job analysis and design. It also stresses the need for induction and orientation of new employees, ongoing employee development, and career planning to retain valuable talent.
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The document discusses the future direction of human resource management (HRM) in strategic, operational, and administrative terms. It outlines the role of HRM in aligning with business strategy, addressing daily operational issues, and ensuring compliance. It also discusses eight functional areas of HRM: strategy and planning, compliance, talent management, performance management, safety and health, employee and labor relations, total rewards, and developing talent pools to address skills gaps in key functions. The overall goal is to have an effective HRM system that supports the organization's vision and mission.
1-HRM-and-Development.pptx
This document provides an overview of human resource management (HRM). It begins by outlining the key learning objectives which are to introduce HRM concepts, review management theories and compare HRM to personnel management. It then discusses how HRM deals with selecting, training, developing and reviewing employees. The document contrasts HRM with the historical approach of personnel management and emphasizes that HRM views employees as assets rather than costs. It concludes by noting how HRM aims to balance organizational and individual needs through flexibility, work-life balance policies and participation in decision making.
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The document discusses various types of cooperative meetings and their procedures. It describes the general assembly meeting as the highest policy-making body composed of all members. The board of directors and committee meetings are also discussed. Order of business, roles of presiding officers, secretaries and members are outlined. Proper procedures are suggested for conducting effective meetings, including setting agendas, determining quorums, reading and approving minutes, presenting reports, and adjourning meetings.
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The document discusses various leadership styles and theories as well as effective management. It provides definitions and examples of different types of leadership including transformational leadership, situational leadership, and phronetic leadership. It also outlines some key characteristics of effective managers such as setting targets, organizing work efficiently, and recognizing employee contributions. Additionally, it lists some golden rules for effective management like being consistent, communicating clearly, and encouraging team member ideas.
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The document discusses guidelines for training requirements of cooperative officers in the Philippines. It outlines required training programs for officers of different types of cooperatives, including topics like fundamentals of cooperatives, governance and management, financial management, and risk management. It specifies that officers must complete training within the first half of their term. The training requirements aim to improve governance in cooperatives.
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Synopsis (short abstract) In December 2023, the UN General Assembly proclaimed 30 May as the International Day of Potato.
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Border towns and spaces of (in)visibility.pdf
This report explores the significance of border towns and spaces for strengthening responses to young people on the move. In particular it explores the linkages of young people to local service centres with the aim of further developing service, protection, and support strategies for migrant children in border areas across the region. The report is based on a small-scale fieldwork study in the border towns of Chipata and Katete in Zambia conducted in July 2023. Border towns and spaces provide a rich source of information about issues related to the informal or irregular movement of young people across borders, including smuggling and trafficking. They can help build a picture of the nature and scope of the type of movement young migrants undertake and also the forms of protection available to them. Border towns and spaces also provide a lens through which we can better understand the vulnerabilities of young people on the move and, critically, the strategies they use to navigate challenges and access support.
The findings in this report highlight some of the key factors shaping the experiences and vulnerabilities of young people on the move – particularly their proximity to border spaces and how this affects the risks that they face. The report describes strategies that young people on the move employ to remain below the radar of visibility to state and non-state actors due to fear of arrest, detention, and deportation while also trying to keep themselves safe and access support in border towns. These strategies of (in)visibility provide a way to protect themselves yet at the same time also heighten some of the risks young people face as their vulnerabilities are not always recognised by those who could offer support.
In this report we show that the realities and challenges of life and migration in this region and in Zambia need to be better understood for support to be strengthened and tuned to meet the specific needs of young people on the move. This includes understanding the role of state and non-state stakeholders, the impact of laws and policies and, critically, the experiences of the young people themselves. We provide recommendations for immediate action, recommendations for programming to support young people on the move in the two towns that would reduce risk for young people in this area, and recommendations for longer term policy advocacy.
Milton Keynes Hospital Charity - A guide to leaving a gift in your Will
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State crafting: Changes and challenges for managing the public finances
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Contributi dei parlamentari del PD - Contributi L. 3/2019
DI SEGUITO SONO PUBBLICATI, AI SENSI DELL'ART. 11 DELLA LEGGE N. 3/2019, GLI IMPORTI RICEVUTI DALL'ENTRATA IN VIGORE DELLA SUDDETTA NORMA (31/01/2019) E FINO AL MESE SOLARE ANTECEDENTE QUELLO DELLA PUBBLICAZIONE SUL PRESENTE SITO
原版制作(英国Southampton毕业证书)南安普顿大学毕业证录取通知书一模一样
学校原件一模一样【微信：741003700 】《(英国Southampton毕业证书)南安普顿大学毕业证》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
快速办理(UVM毕业证书)佛蒙特大学毕业证学位证一模一样
学校原件一模一样【微信：741003700 】《(UVM毕业证书)佛蒙特大学毕业证学位证》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
原版制作(DPU毕业证书)德保罗大学毕业证Offer一模一样
学校原件一模一样【微信：741003700 】《(DPU毕业证书)德保罗大学毕业证》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
IEA World Energy Investment June 2024- Statistics
IEA World Energy Investment Report 2024
Publication: June 2024
2024: The FAR - Federal Acquisition Regulations, Part 41
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
Awaken new depths - World Ocean Day 2024, June 8th.
UN WOD 2024 will take us on a journey of discovery through the ocean's vastness, tapping into the wisdom and expertise of global policy-makers, scientists, managers, thought leaders, and artists to awaken new depths of understanding, compassion, collaboration and commitment for the ocean and all it sustains. The program will expand our perspectives and appreciation for our blue planet, build new foundations for our relationship to the ocean, and ignite a wave of action toward necessary change.
A guide to the International day of Potatoes 2024 - May 30th
Food and Agricultural Organization (FAO)
PAS PSDF Mop Up Workshop Presentation 2024 .pptx
This is the slide deck of what PAS learnt supporting councils awarded Planning Skills Delivery Funds
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About Potato, The scientific name of the plant is Solanum tuberosum (L).
About Potato, The scientific name of the plant is Solanum tuberosum (L).
A Guide to AI for Smarter Nonprofits - Dr. Cori Faklaris, UNC Charlotte
A Guide to AI for Smarter Nonprofits - Dr. Cori Faklaris, UNC Charlotte
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Solidarity Message
- 1. Solidarity Message Josefina B. Bitonio Regional Director CDA Dagupan Extension Office June 25, 2019 Pillar Regional Conference Workshop City of San Fernando, La Union
- 2. PCC Chairperson dr. Gary O. Leonardo, Former CDA Chair Dr Manny Santiaguel, CDA RD Dr. Jo B. Bitonio
- 3. • Business is the country’s engine for growth. • Cooperatives are the frontline of action.
- 4. This consultation meeting is necessary to understand the widening gap between the state's resources and citizens' necessities, which is why cooperatives should be considered the state's partner in sustainable development
- 5. Worldwide, membership in cooperative businesses has grown to 1.25 billion in 2018 from 3 million cooperatives across 96 countries. The ILO estimated that there are 100 million jobs provided by the cooperatives in the world today 2018: 7.6 billion people
- 6. As of December 2018, the CDA reported there are about 28,784 registered cooperatives with a 10.7 M membership, generated 581T employment, with a total assets of PhP 429.70 Billion and earned a Net Surplus of PhP 18.6 Billion pesos
- 7. For Region 1, We have 1628 registered cooperatives with Micro 66%, Small 22, Medium 11%, Large-Large Billionaire 3% with a combined asse4ts of P17.5 B, with a membership of 606,813 and earned a net surplus of P 600 Million. Region 1 has 7 Billionaire cooperatives.
- 8. Regional Consultation Workshops . . . . . . . . . . . . 7 Cooperative Leaders . . . . . 474 Facilitated by NEDA Philippine Cooperative Development Plan 2018-2022
- 9. Vision - “Towards a Globally Competitive and Resilient Cooperative Industry for A Progressive Nation”. 6 Goals • Enhanced Policy, Regulatory Environment and Partnerships; • Improved Institutional Development, Governance and Management; • Sustained Human Capital; Development among Cooperatives; • Globally Competitive Cooperative Products and Services; • Increased Access to Finance; and • Increased Access to Markets and Infrastructure
- 10. Integration & Harmonization Financial - Increased Access to Finance Producers and Marketing - Increased Access to Markets and Infrastructure Services - Globally Competitive Cooperative Products and Services Education and Advocacy. Improved Institutional Development, Governance and Management; Sustained Human Capital Pillars PCDP Goals
- 11. Commitment to ICA (2015) 1. Participation 2. Sustainability 3. Identity 4. Legal Frameworks 5. Capital Blueprint for a Co-operative Decade
- 12. ICLS (2018) In assessing the economic contribution of cooperatives, the future work would be a) Employment b) Revenue & Value Added c) Assets & Liabilities d) Use of Profits or Surpluses investment a) Earnings of Workers
- 13. Outputs from the Regional Consultation PCDP 2018-2022 ICA 2020 UN SDG Goals ICLS 2018
- 14. Co Owned Co Creation of the future of cooperatives OIC RD Daria R. Mingaracal, CEO Divine C. Quemi and CDA RD Jo B. Bitonio
- 16. Shared ResponsibilityShared implementation, Shared accountability
- 17. Luzonwide Representatives from Various Primaries