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THE REFLECTING ACCOUNTANT: Resolving Ambiquity by Mind Map: THE REFLECTING ACCOUNTANT: Resolving Ambiquity

1. Stressors (Internal)

1.1. The stress is wondering how my learnings can meet my goal, competing with other learners and meeting with the demands set by joggling work and by being self-taught.

1.2. Questioning my abilities

1.3. Classroom competition

1.4. Conflict with personal Beliefs

1.5. Time Management

1.5.1. Planning is the key to preparing an effective study and review schedule.

1.5.2. You have 24 hours a day and you spend 8 hours of it sleeping. The remaining 16 hours would be available for your review and your personal necessities.

1.5.3. Let us assume that you will spend 3 hours for your personal needs (eating, taking a bath, exercise, etc.) You still have 13 remaining hours. If you attend regular working hours, you probably spend 9 hours including allowance. Therefore, you still have 4 hours of self study in a day.

1.5.4. In your remaining hours, assign the topics you need to study on.

1.5.5. Allocation of Hours Total hours in a day (24) Less: Hours for sleeping (-8) Balance (16) Less: Hours for personal necessities (-3) Balance (13) Less: Hours at work (-9) Yield: Hours available for language learning (+4)

2. Workplace

2.1. External Stressors

2.1.1. Coworkers Create a balance between being a teamplayer to be prductive for the company and to make oneself stand out amidst competition. I am working with other competitive individuals who surely have higher objectives just like me.

2.1.2. Bosses/Clients Reputation and integrity depend on how much I know and are capable of doing. Trust is important when dealing with bosses and clients. If they sense that you have full knowledge and are more than able to do the tasks, and satisfy their needs - they will allow you to take control. Demonstrate your commitment to your growth and to the company Focus on the team’s success, rather than your own. Know your numbers and take ownership of your work. Do what you say you will and do it well. Continually train yourself to think strategically. Challenge old ways and find new solutions. Consistently improve your communication skills. Build relationships with people throughout the company. Live the values and purpose of the organization. Raise your hand. Don’t be afraid to ask for opportunities to show your skills and talents.

2.1.3. Work Environment Do some organizing and set your priorities straight. Fix your desk, set your schedules and coordinate with coworkers.

2.1.4. Tasks Study the how's and why's of the job constantly Upgrade your knowledge and equip yourself with the required skills Ask questions

2.2. Goal and Response

2.2.1. Primary goal is to perform to the fullest of my abilities in the workplace.

2.2.2. Primary motivation is to develop trust with people at work through meaningful working relationships and to gain a sense of accomplishment and competence by meeting the demands of the job.

2.2.3. Secondary goal is to earn a salary to meet my basic needs.

2.2.4. The response in order to perform effectively is to gain knowledge and skills to qualify for the tasks and do a job well.

3. Rehabilitation

3.1. Stressors

3.1.1. Feelings of Worthlessness and Incompetence Rehabilitation aims to return the troubled individual back to an optimum level of functioning as well as a revitalized sense of identity and reestablishment of motivation and goals.

3.1.2. Lack of satisfaction of self-esteem and self-actualization needs It is important to respond passively so that the person will learn how to independently cater to his high-level needs. At this point, it is more helpful to show him success instead of making him experience failure again since his thoughts and emotions are still vulnerable. Satisfy basic needs at all times.

3.1.3. Problems in self-regulation Allow to appreciate the rewards and satisfaction of needs whenever one accomplishes a small task. Let external factors motivate to perform as an individual until one can gradually derives pleasure and meaning from being a functional being.

3.2. Goal and Response

3.2.1. Primary goal is to let the person undergo rehabilitation to gain self-identity, self-worth and self-control. He must appreciate and be motivated by the joy and pleasure of being a functional individual. Secondary goals are to provide for basic needs as well as keep one's self healthy by drawing away from undesirable past habits and experiences. Response is to motivate externally at first, encourage to express one's self as a unique and confident person and to help gain independence.

3.3. Relapse Avoidance

3.3.1. Each morning, let there be an intentional renewal of confidence for the dawning hours. Begin the day with hopeful consideration of the subject. Recount the incidents of yesterday and make an examination of the methods which were adopted to avoid failure and to secure success". This careful consideration of former successful efforts will enlarge the understanding, strengthen the confidence, and materially help to gain greater victories in the coming day. Rejoice mentally and be glad over each triumph. Be very glad. Gladness alone invigorates powerfully, as do all harmonious thoughts. Cultivate gladness. Depression disappears just in proportion as one cultivates gladness and serenity.

3.3.2. This is an important place in the course of mental training For a little hesitation and a little slipping back into the old habits which are so seductive may be fatal to the purpose and cause the abandonment of further effort. As in the case of the habitual drinker who is trying to reform, little lapses, if allowed, are almost sure to lead to more important ones, and it will require more strenuous efforts to over- come them than were requisite at the start. The danger to the drinker is in his first dram, and in this training the serious danger is in allowing the little discordant thought, so small as to seem of no consequence whatever, to continue unchecked but however great the task, steady persistence and perseverance are sure to succeed at last.

4. Language Learning


5.1. Stressor: How to Know when I am ready?

5.1.1. The real test if one is ready to pass is when you answer past exam papers from different sources and get at least 80% of the total scores every time.

5.1.2. A fluctuating score would mean "ala-chamba" ka lang. Sometimes you get it, sometimes you don't. That means your chances of passing will depend mainly on the mix of questions asked. This is not a good indication. It would mean you're just relying on "Lady Luck" to be on one's side.

5.1.3. Good students know "how to know" if they’re ready for an exam. They know that studying doesn’t make someone ready. They know that staying up all night reading the chapter doesn’t make someone ready. We are only really ready for an exam if we know the answers to the questions we are asked. I’m going to repeat that because it’s really important: We are only ready for an exam if we know the answers to the questions we are asked. Practice Testing Anecdote: "What you see you remember; what you do you understand."

5.2. How to Control Environment (Outcome)

5.2.1. Early preparation makes the difference. Passing or topping an exam is not really an impossible task but long preparation really helps. If you do not have the time to take a partial formal review while working, make it a habit to answer past exam papers for you to familiarize yourself with the type of questions asked. Flashcards

5.3. Goal and Response

5.3.1. The memory secret requires over-learning just as a basketball player goes on practicing every day and actors memorize their lines so that they can deliver them without error. Ergo, minimal learning is not enough.

5.4. The Components of Competitor Analysis

5.4.1. Homework Planning: Week 30: June Chapters 1 to 6 Done (359 words > LT memory) Week 29: June Speed Review + Difficult words Chapters 7 to 13 Week 28: July Speed Review + Difficult words (Week 2) Chapters 14 to 20

5.4.2. Assess competitor's current strategy Assess competitor's resource profile 한글/Korean Character) first, then continue learning the grammar and vocabulary (96 days) Memrise vocabulary lessons TalkToMeInKorean TopikGuide Past TOPIK Exam papers download Predict Competitor's future strategies What might the competition do? What under-utilized resources do they have? How will they react to our actions? Assess Competitor;s current and future objectives What are they trying to achieve? Why are they trying to achieve it? Are they satisfied with their achivements?

5.4.3. Basic Competitive Strategies Build strategy (growth) Hold Strategy (maintenance) Niche strategy (focus) Harvest Strategy (reaping) Delecion Strategy (divestment)

5.4.4. General Defense Strategies Position defense Mobile defense Flanking defense Contraction defense Pre-emptive defense Counter-offensive defense

5.5. General

5.5.1. Exam Date March and July

5.5.2. Type of Exam Reading Listening

5.5.3. Number of Questions 20 Reading + 20 Listening (Philippines)

5.5.4. Grading and Emphasis Variable passing score > Depends on the number of registered examinees vs headcount required by employers Previous years passing score comparison Range : 21 to 24

5.5.5. Exam Method Paper-Based Test (Written a.k.a PBT) Computer-Based Test (a.k.a CBT)

6. Relationships

6.1. Stressors

6.1.1. Varying beliefs All responses, words and actions are bound to be subjective in nature. My own opinion may not be completely accepted by another person. In a relationship, differences in beliefs can range from religion, philosophy, personal experience and the like.

6.1.2. Emotional Struggles and Constraints Tension and hurt feelings resulting from differences. Since I am responding to the people I care about in order to feel that I belong and is accepted, I have to adjust and change accordingly. I may not truly agree with some of the changes made, which could result in troubled emotions.

6.1.3. Argumentative thoughts When I disagree with one person’s actions or behavior or vice-versa, there is a flurry of thoughts that go against what the other person is thinking. These argumentative thoughts cause dissonance in the cognitive state causing stress.

6.2. How to control environment

6.2.1. Accept differences

6.2.2. All individuals have their own opinion. I cannot control how others feel, act or think, which is why I have to accept the differences between people. It is through these differences that I am able to set goals of understanding the other individual in order to draw meaning from the relationship.

6.2.3. Control emotions

6.2.4. Identify exactly which feelings are causing hurt or stress. Acknowledge the emotions that matter in the relationship’s growth and eliminate nonsensical ones which only lead to emotional dissonance and confusion.

6.2.5. The cause of argument/debate is misunderstanding, which is why I have to gain more information to take control of the environment. Determine my argumentative thoughts, especially the ones in which my knowledge is not complete. Clarify ideas by asking questions and stating one's point of view on things that matter to me in the discussion. Debate but don’t fight.

6.3. Goal and Response

6.3.1. primary goal is to draw meaning from the relationship and to feel emotionally complete and satisfied.

6.3.2. Secondary goals may be gaining physical support from the people who are willing to help. My response is to maintain open communication and be sensitive to other people’s feelings and thoughts. Great relationships are built on acceptance and trust.

7. Kicking Bad Habits

7.1. Stressors

7.1.1. Conflict with Self The stress is the conflict of one's thoughts, values, behavior and actions with the norms that the environment has. If you’re a smoker, the conflict may arise when you meet non-smokers. When you develop a habit, you internalize the behavior even if it may not be fully good for you. Stress comes as you try to fix the intrinsic factors that cause your habits without reason or reward. Apprehension increases as you feel that you do not have full control over yourself.

7.1.2. Conflict with environment One always try to cope with the standards set by the surroundings and the people in it. Personal habits are in conflict with the rules and beliefs of the environment, which is the main reason why one is motivated to get rid of them. Fight or Flight

7.2. How to Control Environment

7.2.1. Self-regulation is the important factor that made you internalize your habits in the first place, and it is also capable of eliminating them. Practice self-regulation or self-control. Keep in mind that the habit may not actually be satisfying any of your needs and you only derive pleasure and passion from the habits. Gradually remove the internal stimuli.

7.2.2. Contemplate and review specifically each of your internalized thoughts and feelings with the opposing notions set by the environment. Identify how you can make them work together through cognitive consonance.

7.3. What is the Goal and Response?

7.3.1. Primary goal is to feel a sense of achievement and self-control and the belief that one is capable of kicking habits that may not be fully good for him/her.

7.3.2. Secondary goals are that by kicking bad habits, one can keep his or herself healthy and get to spend time, money and effort on satisfying real basic needs.

7.3.3. Response is to practice self-regulation and remove the developed intrinsic motivation that is feeding one's habits. Willipower Instinct Training the Will Power muscle First Rule: Know Thyself Exercise Stress shifts the brain into short term reward seeking state

8. Goal Achievement

8.1. Stressors

8.1.1. Need to Win You gain various internal and external rewards when you reach your goal of winning. However, the stress on the road to victory may seem insurmountable at times. There is a constant struggle within yourself as you wonder how you’ll win and whether you’ll win. You also face the fear of consequences should you not achieve your goal. The drawback of needing to win is the greater fear of losing. However, the fear may be so great that it can cause one to freeze and perform below one's standard. If you want to win, your motivation is driven by secondary goals but if you internalize the game itself you will be driven by the passion of performing, which in turn can lead to victory. Your sense of control returns when you know that you can manipulate the outcome of the game.

8.1.2. Competition You compete with the opponents and try to measure up or be better in every single way. Before you face the opposition, you also have to compete with the environment where you’re practicing and aim to be better in order to feel that you belong. Even if you’re competent in the face of adversaries, if you’re falling behind compared to other teammates you will feel the stress and transform it into motivation to improve and cope. You will be more confident to compete with your teammates and opponents if you know that you are capable of performing at the same level or beyond. Learning and adaptation are important since you will be facing different oppositions with varying strengths and strategies.

8.1.3. The Pressure of Being Prepared There are times in the middle of a match or game where you are expected to do more than what you’ve already given or are capable of doing. The drive to win may be greater than your actual capacities. Stress sets in due to time pressure and intimidation by stronger opponents. Adapt to the situation On the path towards your goal, there are several points and periods which will vary in intensity. When you’re facing a rather difficult situation, let aggression set in. The element of chance is also present during these circumstances so the best you can do is adapt to feel control.

8.2. Goal and Response

8.2.1. Primary goal is to feel competent among other opponents and gain a sense of fulfillment upon winning. Secondary goal is gaining rewards and recognition from achieving as well as staying fit and healthy through hard practice.

8.2.2. Response is to improve one's abilities in order to perform up to par with your team and opponents and to internalize the process of the goal itself so that you will learn how to derive passion and pleasure in controlling the game.

9. Identify the Stress/Setback

10. Control the Environment

11. Respond and aim for the Goal

12. Keep in mind that these stressors should be used to motivate you to learn more with the aim of achieving.

13. Weaker KPIs as of 06/12/2020 (Below company threshold metrices)

13.1. Productivity & AHT < 300/Hour

13.1.1. Keyframe Method: Speed is Strength Not effective enough in detecting hip-swing, hidden video violations. Balance between quality versus quantity. Suspicion box should trigger the play button. Avoid P1 leak at all cost.

13.1.2. Be "Time Limit" conscious HiPri <= 40 seconds per page LowPri <= 1 minute per page

13.1.3. Excellent indicator of Performance, Efficieny and Cost AHT when decreased has a corresponding increase in the overall performance. Agent becomes more efficient as one handles more tasks.

13.2. BMC (CM calibration)

13.2.1. Pivot SWOT (Rootcause) Analysis The Multi-tagging Dilemma Benchmarking: Observe your opponent's best practices A competitor company (Ortigas-based) who handles the same account has this policy of engaging their 1st hour of the day in team huddle about recent Guideline Updates and Common Errors of the previous day. Classroom set-up. One trainer plus one Q.A serves as their classroom mentors. Operations is being run on a 3 shifting schedules with limited seats. They are strictly BMC driven. Speaking from experience, this early morning huddle boosted us up to take good care of our own numbers while competing positively against our comrades. Their unique culture, I believe, emanates mainly from these daily huddles. First 10 minutes is attendance roll-out. Those who're not present are tagged late/absent. the remaining huddle time is being spent reviewing videos with common mistakes and P1 Leakages identified by the client. One way to keep their BMC afloat is by creating a Lark Group Chat for each queue (no chat messages; just pure screenshots). Every video that has multiple taggings and/or hidden violations are being posted therein (by sending screenshots) so other chat members can follow through or may be given a sneak-peek as to applicable taggings by those who initially touched a particular ID. (Follow the Leader game) Kind of complicated as it is expected that a group of 7+ agents can easily flood it with SS thereby may consume considerable amount of time navigating but once an agent get a good grasp on how such a tactic works, 80% BMC rate is definitely doable. Further, it's as if every tenured agent in that comp knows whos agent are they "tagged/blinded" with. Not sure how exactly they're doing it.

13.3. Goal and Response

13.3.1. 2 months recovery period before regularization

13.3.2. Getting Rid of the Things That Slows me Down Non-work related activities Overthinking Review and assess content at Face Value

14. The Concept of Grit: SAPADAPA Systems Thinking > Potential Problem Analysis > Scenario Planning > Mastering crisis management

14.1. On September 19x1, when I was in my first semester as a senior student, I was chosen as one of the contestants in the elimination round of an Accounting Quiz Bee. I was eliminated early but I believe that it was my luckiest day. I was fully awakened from my pretensions of knowing my major course. The champion of the contest was Mr. Rieu Ildefonso, a sophomore. The entire graduating honor students were humbled at that time by a sophomore student! Surely, it was an unforgettable event. From that time on, I began to observe Mr. Ildefonso. I found out that even when he was still in his first year in college, he was deadly serious in his preparation for the CPA Licensure Exam. He spent a lot of his time in the library. He was not only satisfied with the textbooks and other references. Almost every day, his name appeared on the borrower's card of the different CPA Board Exam Books in the library since his first year in college. I said to myself, this guy knows what he is doing. I will imitate him to regain the time I wasted. So I tried to solve actual CPA Board problems. I was shocked! I could not even get ten percent in some of the subjects. There I was about to graduate, probably with honors, but I did not learn real Accounting. I realized that I was ill-prepared and ill-advised. I must redeem the time I wasted. I had to go to the basics on my own. You cannot solve CPA Board problems if you do not know the basic principles. Mr. Ildefonso was adequately prepared and well-advised. He topped the May 19x4 CPA Licensure Examination. As I said, was ill-advised. As a freshman then, I was too ambitious especially that I was in the school which bagged the plum in the 1986 October CPA Board Exam, thanks to Mr. Douglas Mallilin. According to CPA-Lawyer William Chang, one of our professors, Mr. Mallilin had prepared well before topping the CPA Exam in October 1986. There was a time that he volunteered to report on Practical Auditing. To the surprise of Atty. Chang, Mr. Mallilin handed to him more than a hundred pages of problems and solutions in Practical Auditing that were solved by Mallilin himself. Atty. Chang told us that he has not met a student so industrious and responsible as Mr. Mallilin. I also wanted to ace the exam. So, I began to compile actual CPA Board Exams as early as my first year in college. As a working student, I felt I was too burdened already with school requirements. I felt that I could not find time to master thoroughly the basic principles and solve the actual CPA exam materials I compiled. Time was not my luxury. Coupled with my studies in accounting were my job/religious duties. I consulted a senior Accounting student at that time. He told me that it's not necessary to be constantly serious in my undergraduate studies. The important thing is to get high grades and everything will be alright because there will be a formal review course for the CPA Exam. I thought he was right, so I did not read my CPA compilation during my college days. I did not force myself to constantly read, understand, and absorb persistently the related principles. That is why I forgot them easily. The worst thing was, during the review there is no more available time to read them. So, early preparation makes the difference.

14.2. On Topping the CPA Boards : Know your Enemies Topping the CPA Board Licensure Exam is like going into a war. Ten thousand plus candidates (assuming October boards) - 10 slots. If you just want to pass, the philosophy "just do your best, don't mind others" might work but if you want to top, you must know your adversaries. A little environmental scanning might help. Your toughest competitors might be : ¤ The Big School Kiddos Face it, overrated or not, these kids are among the very best. The graduates of UP and DLSU (and the resurgent UST) have 50% of the topnotcher slots "reserved" for them. Being survivors of the most stringent admission and 'retention' policies and equipped with strong undergraduate foundation - these people are your biggest threat. ¤ Accounting Quizbowl Champs They have been collecting medals left and right since their college days. These people know how to compete.. and win. They have excellent problem solving skills as a result of continous training and persistent practice. They can instantly answer questions lifted from review books and test banks. Most importantly - they are used to pressure. ¤ The Flag Bearers These types come from large 'provincial' schools with long and proud histories of producing topnotchers. The Summas and Magnas want to prove their worth in the larger scheme of things. Intelligent, focused and with the entire school at their backs, they are among your formidable competitors. ¤ The Multiple Reviewee They will review again and again and again.. and again, until they feel that the topnotcher spot has been secured. For them - nothing matters more. Nuff said. ¤ The Inspired Poor students in college with lackluster grades but suddenly, in a flash of inspiration, they want to be topnotchers. Bursting with zeal during the review period, they will surprise you when the results come out. Naturally high IQ (tamad lang nung college) + unstoppable drive = darkhorse topnotchers.


16. Situation Appraisal (What's going on?)

16.1. Problem Analysis: Why did it happen? (Find unknown cause)

16.2. Decision Analysis : What should we do? (Make a choice/course of action)

16.3. Potential Problem Analysis : What lies ahead (Protect action or plan)