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From: JHIE TEJADA <jane@equipph.com>
Date: Thu, 26 Jun 2025 05:50:11 +0000
Subject: Understanding Budgeting and the Budget Process July 25
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low:hidden; visibility:hidden; mso-hide:all;">ANALYZE THE FINANCIAL HEALTH =
OF BUSINESS</span><table class=3D"nl-container" width=3D"100%" border=3D"0"=
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size:initial;background-repeat:initial;background-origin:initial;background=
-clip:initial;font-size:11pt;font-family:Calibri,sans-serif;"><strong><span=
 style=3D"color:red;"><span style=3D"font-family:cambria,serif;"><span styl=
e=3D"font-size:12pt;">Hereunder is the list of our Upcoming Training Progra=
m:</span></span></span></strong></div>

																		<ol>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;"><strong><span style=3D"font-size:11pt;">Work At=
titude and Values Enhancement &ndash; June 27 AM Reg. Link: </span></strong=
></span><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font=
-size:11pt;"><a href=3Dhttps://events.enginemailer.email/CampClickThruv2/En=
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URL=3DCnvFbOqmyL%2FtxsX1X5pUP21UNUeOL282W5b%2B5JoU4APVvPKZawcTDE0jn1ImAFJm =
style=3D"color:blue;"><strong><span style=3D"font-family:cambria,serif;">ht=
tps://forms.gle/tEuhroo2PV11TPaG9</span></strong></a></span></span></span><=
/strong></li>
																			<li>&nbsp;<strong style=3D"font-family:Times New Roman, =
serif;font-size:12pt;color:black;"><span style=3D"font-family:cambria,serif=
;">Accounting For Non-Accountants &ndash; June 27 PM Reg. Link: </span></st=
rong><span style=3D"background-color:transparent;"><span style=3D"color:bla=
ck;"><span style=3D"font-size:12pt;"><span style=3D"font-family:times new r=
oman,serif;"><a href=3Dhttps://events.enginemailer.email/CampClickThruv2/En=
gineMailerCampaign_clickThru.aspx?TSStr=3Dyj9%2F9FiYJRqViZphqXQzRA%3D%3D&SC=
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URL=3DCnvFbOqmyL%2FtxsX1X5pUP4Q3D72bEDUS%2BVTclPThnBV8tXLy72lygNB9QCrkWMKd =
style=3D"color:blue;"><strong><span style=3D"font-family:cambria,serif;">ht=
tps://forms.gle/mndSfjB3kXSWmVJU8</span></strong></a></span></span></span><=
/span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">Common HR Mistakes: Insights and Best Practices=
 for Improvement &ndash; July 23 Reg. Link: </span></span></strong><span st=
yle=3D"color:black;"><a data-saferedirecturl=3D"https://www.google.com/url?=
q=3Dhttps://forms.gle/JhJen7KrkufCEjMr5&amp;source=3Dgmail&amp;ust=3D175093=
3855793000&amp;usg=3DAOvVaw3xhlJjzV9LLnIMP5DFf518" href=3Dhttps://events.en=
ginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSStr=3D=
yj9%2F9FiYJRqViZphqXQzRA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3D%3D&D=3D83nJ=
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RfFrHsWLrhK4V62xnTq3eOzbQ%2FRndU style=3D"color:blue;" target=3D"_blank"><s=
pan style=3D"font-family:cambria,serif;">https://forms.gle/<wbr />JhJen7Krk=
ufCEjMr5</span></a></span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">Understanding Budgeting and the Budget Process =
&ndash; July 25 Reg. Link: </span></span></strong><span style=3D"color:blac=
k;"><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://forms=
.gle/HVGjgPnenBpAZir2A&amp;source=3Dgmail&amp;ust=3D1750933855793000&amp;us=
g=3DAOvVaw3vFgAsNQdM5PAC8IdciKbV" href=3Dhttps://events.enginemailer.email/=
CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSStr=3Dyj9%2F9FiYJRqVi=
ZphqXQzRA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3D%3D&D=3D83nJ%2BLFp0HN3%2BM%=
2BmeYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUPxNnxhTIqoQS1T0tWKlfVvhMVkGcQ=
XYDw1Xkh%2FSKkKdP style=3D"color:blue;" target=3D"_blank"><span style=3D"fo=
nt-family:cambria,serif;">https://forms.gle/<wbr />HVGjgPnenBpAZir2A</span>=
</a></span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">&nbsp;Managing Credit and Receivables &ndash; J=
uly 29 AM Reg. Link: </span></span></strong><span style=3D"color:black;"><a=
 data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://forms.gle/C=
HQp5FLRs5ju4vop9&amp;source=3Dgmail&amp;ust=3D1750933855793000&amp;usg=3DAO=
vVaw2W35Ai2ld6V7zJW6B-QOGl" href=3Dhttps://events.enginemailer.email/CampCl=
ickThruv2/EngineMailerCampaign_clickThru.aspx?TSStr=3Dyj9%2F9FiYJRqViZphqXQ=
zRA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3D%3D&D=3D83nJ%2BLFp0HN3%2BM%2BmeYl=
Z%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUPy6DLu01QW77OqDfixYh9O4TJxVWc%2Fipg=
8qVNn5zlsCE style=3D"color:blue;" target=3D"_blank"><span style=3D"font-fam=
ily:cambria,serif;">https://forms.gle/<wbr />CHQp5FLRs5ju4vop9</span></a></=
span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">Planning and Management of Inventories &ndash; =
July 29 PM Reg. Link: </span></span></strong><span style=3D"color:black;"><=
a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://forms.gle/=
sHCwotacJiXzi35g6&amp;source=3Dgmail&amp;ust=3D1750933855793000&amp;usg=3DA=
OvVaw1r038KnKIsnUTu-e6jomws" href=3Dhttps://events.enginemailer.email/CampC=
lickThruv2/EngineMailerCampaign_clickThru.aspx?TSStr=3Dyj9%2F9FiYJRqViZphqX=
QzRA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3D%3D&D=3D83nJ%2BLFp0HN3%2BM%2BmeY=
lZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP9SUGDg4Da9V4cGDhCmCNbve0BAcbuhxsY=
WXFco7tRwf style=3D"color:blue;" target=3D"_blank"><span style=3D"font-fami=
ly:cambria,serif;">https://forms.gle/<wbr />sHCwotacJiXzi35g6</span></a></s=
pan></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">Employee Discipline and DOLE Cases: Key and Con=
fidential Insights &ndash; July 30 Reg. Link: </span></span></strong><span =
style=3D"color:black;"><a data-saferedirecturl=3D"https://www.google.com/ur=
l?q=3Dhttps://forms.gle/yy53ZZCjGFaiiqeC9&amp;source=3Dgmail&amp;ust=3D1750=
933855793000&amp;usg=3DAOvVaw3DquUX1QDAbQLV9l8vq6Px" href=3Dhttps://events.=
enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSSt=
r=3Dyj9%2F9FiYJRqViZphqXQzRA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3D%3D&D=3D=
83nJ%2BLFp0HN3%2BM%2BmeYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP6jj0QlE57=
7cvE7NT6VLQ7sfpba3FkNUAAcyZfgXg0ON style=3D"color:blue;" target=3D"_blank">=
<span style=3D"font-family:cambria,serif;">https://forms.gle/<wbr />yy53ZZC=
jGFaiiqeC9</span></a></span></li>
																			<li>&nbsp;<strong><span style=3D"color:black;"><span sty=
le=3D"font-family:cambria,serif;">Developing</span></span></strong><strong>=
<span style=3D"color:black;"><span style=3D"font-family:cambria,serif;"> Te=
lephone and Email Etiquette &ndash; July 31 Reg. Link: </span></span></stro=
ng><span style=3D"color:black;"><a data-saferedirecturl=3D"https://www.goog=
le.com/url?q=3Dhttps://forms.gle/TUckd4qqvPKA1GYr8&amp;source=3Dgmail&amp;u=
st=3D1750933855793000&amp;usg=3DAOvVaw0a5IIyrkPNlPQHcQ-bDM3x" href=3Dhttps:=
//events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.=
aspx?TSStr=3Dyj9%2F9FiYJRqViZphqXQzRA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3=
D%3D&D=3D83nJ%2BLFp0HN3%2BM%2BmeYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP=
1%2FWiWVmruOnMktdARwMXvwiSwzfu9ZtHhWKttPynAvA style=3D"color:blue;" target=3D=
"_blank"><span style=3D"font-family:cambria,serif;">https://forms.gle/<wbr =
/>TUckd4qqvPKA1GYr8</span></a></span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">&nbsp;All About Vat: Navigating VAT: Latest Upd=
ates and Best Practices For Q3 2025 and Beyond &ndash; Aug 1 Reg. Link: </s=
pan></span></strong><span style=3D"color:black;"><a data-saferedirecturl=3D=
"https://www.google.com/url?q=3Dhttps://forms.gle/zDseJbkb31qPrwVP9&amp;sou=
rce=3Dgmail&amp;ust=3D1750933855793000&amp;usg=3DAOvVaw3q3m2f3lxt9mIU2axmWT=
ZJ" href=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMailerCa=
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jXWL7kqDMrE4dZA%3D%3D&D=3D83nJ%2BLFp0HN3%2BM%2BmeYlZ%2BA%3D%3D&URL=3DCnvFbO=
qmyL%2FtxsX1X5pUP2OmfjdK0atJKK33BfeoUVofgxt%2BfRilfBHNig3PSTC%2B style=3D"c=
olor:blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif;">ht=
tps://forms.gle/<wbr />zDseJbkb31qPrwVP9</span></a></span></li>
																		</ol>

																		<div>&nbsp;</div>
																		</th>
																		<th style=3D"display:block;border:0px transparent;border-=
spacing:0px;border-collapse:collapse;"><img height=3D"197" src=3D"https://c=
i3.googleusercontent.com/meips/ADKq_Na1uycyM-lNT0fDtef2L6egkDXrrJENhyqb100P=
3_AXfQDpStgIacYZ8Ce7wIuZOiZmwPOaQ-ho-_D4f82bf9DCCebBPl_Lv8iPsoJABUSnJcj-l6b=
GX53yRW1GGEgyYbylaC8LFzpz=3Ds0-d-e1-ft#https://pmxtraining.com/wp-content/u=
ploads/2025/05/Jul25-2025-Rufo-UBBP-LREC-J.jpg" style=3D"display: block; ma=
rgin: auto; user-select: none;" unselectable=3D"on" width=3D"600" /></th>
																	</tr>
																</tbody>
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													</tbody>
												</table>

												<div style=3D"clear:both;">&nbsp;</div>

												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;=
">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der:0px;">
															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;te=
xt-align:center;"><span style=3D"font-size:18px;"><span style=3D"font-famil=
y:arial black,gadget,sans-serif;"><strong><span style=3D"color:#ff0000;">UN=
DERSTANDING BUDGETING AND THE BUDGET PROCESS</span></strong></span></span><=
br />
															<span style=3D"font-size:20px;"><span style=3D"font-family:a=
rial,helvetica,sans-serif;"><strong><span style=3D"color:#0000ff;">From The=
ory to Application</span></strong></span></span></div>

															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;color:rgb(51,51,51);font-family:sans-serif;text-align:center=
;"><strong><span style=3D"font-size:large;">&nbsp;<span style=3D"text-align=
:left;"><span style=3D"color:#222222;"><span style=3D"background-color:tran=
sparent;">ANALYZE THE FINANCIAL HEALTH OF BUSINESS</span></span></span></sp=
an></strong></div>

															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;text-align:center;"><span style=3D"font-size:16px;"><span st=
yle=3D"font-family:sans-serif;"><span style=3D"color:#333333;"><strong>July=
 25, 2025<br />
															2:00pm - 5:00pm</strong></span></span></span></div>

															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;te=
xt-align:center;"><span style=3D"font-size:16px;"><strong>*LIVE VIA ZOOM*</=
strong></span></div>

															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;te=
xt-align:left;">&nbsp;</div>
															</td>
														</tr>
													</tbody>
												</table>

												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;=
">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der:0px;">
															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;te=
xt-align:left;">
															<div style=3D"text-align:center;">
															<div style=3D"text-align:left;"><span style=3D"font-size:18p=
x;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"font-family:calibri,sans-serif;"><str=
ong><span style=3D"font-family:arial,sans-serif;"><span style=3D"color:red;=
">Introduction</span></span></strong></span></span></span></span><br />
															<span style=3D"font-size:15px;"><span style=3D"font-family:c=
alibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;"><span sty=
le=3D"font-family:calibri,sans-serif;"><span style=3D"color:#000000;"><span=
 style=3D"font-family:arial,sans-serif;">We cannot overemphasize the import=
ance of a realistic budget in an organization. As developing the strategic =
plan has become imperative, translating the said plan into a budget becomes=
 critical. The management of a business cannot achieve the goals and object=
ives without linking them with the budget.<br />
															<br />
															This masterclass provides the foundational topics in budgeti=
ng as an area of managing a business organization. It covers the nature, ch=
aracteristics, roles, and types of budget. It details the approaches, techn=
iques, and processes in budgeting. It allows the participants to understand=
 the contents of the various types of budgets, specifically the operational=
 budget, financial budget, cash budget, and capital expenditure budget.<br =
/>
															<br />
															The special learning session will enhance the competencies o=
f those who are responsible for preparing the organizational budget. At the=
 same time, it will provide a strong foundation for those using their compa=
ny&rsquo;s budgets as part of the work.</span></span></span></span></span><=
/span><br />
															<br />
															<span style=3D"font-size:18px;"><span style=3D"font-family:c=
alibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;"><span sty=
le=3D"font-family:calibri,sans-serif;"><strong><span style=3D"font-family:a=
rial,sans-serif;"><span style=3D"color:red;">Topics</span></span></strong><=
/span></span></span></span><br />
															<span style=3D"font-size:15px;"><span style=3D"font-family:c=
alibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;"><span sty=
le=3D"font-family:calibri,sans-serif;"><span style=3D"color:#000000;"><span=
 style=3D"font-family:arial,sans-serif;"><strong>1. What we need to know ab=
out budgeting?</strong></span></span></span></span></span></span></div>

															<ul>
																<li style=3D"text-align:left;">Top 10 reasons why budget an=
d planning stakeholders hate the process</li>
																<li style=3D"text-align:left;"><span style=3D"font-size:15p=
x;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"font-family:calibri,sans-serif;"><spa=
n style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif;">Co=
mmon challenges in planning and budgeting</span></span></span></span></span=
></span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:15p=
x;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"font-family:calibri,sans-serif;"><spa=
n style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif;">Tr=
acing the plan-budget linkage</span></span></span></span></span></span></li=
>
																<li style=3D"text-align:left;"><span style=3D"font-size:15p=
x;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"font-family:calibri,sans-serif;"><spa=
n style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif;">Na=
ture and roles of a budget</span></span></span></span></span></span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:15p=
x;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"font-family:calibri,sans-serif;"><spa=
n style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif;">Ty=
pes of budget</span></span></span></span></span></span></li>
															</ul>

															<div style=3D"text-align:left;"><span style=3D"font-size:15p=
x;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"font-family:calibri,sans-serif;"><spa=
n style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif;"><s=
trong>2. Budgeting Approaches, Techniques and Process</strong></span></span=
></span></span></span></span></div>

															<ul>
																<li style=3D"text-align:left;">Budgeting approaches</li>
																<li style=3D"text-align:left;"><span style=3D"font-size:15p=
x;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"font-family:calibri,sans-serif;"><spa=
n style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif;">Bu=
dgeting techniques</span></span></span></span></span></span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:15p=
x;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"font-family:calibri,sans-serif;"><spa=
n style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif;">Bu=
dgeting process</span></span></span></span></span></span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:15p=
x;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"font-family:calibri,sans-serif;"><spa=
n style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif;">Ot=
her considerations in budgeting</span></span></span></span></span></span></=
li>
															</ul>

															<div style=3D"text-align:left;"><span style=3D"font-size:15p=
x;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"font-family:calibri,sans-serif;"><spa=
n style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif;"><s=
trong>3. Operational and Financial Budgets</strong></span></span></span></s=
pan></span></span></div>

															<ul>
																<li style=3D"text-align:left;">Operational budget: sales bu=
dget, production budget, direct material purchase budget, direct labor budg=
et, manufacturing overhead budget, cost of sales budget operating expense b=
udget, budgeted income statement.</li>
																<li style=3D"text-align:left;"><span style=3D"font-size:15p=
x;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"font-family:calibri,sans-serif;"><spa=
n style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif;">Fi=
nancial budget: cash budget, cash receipts schedule, cash disbursements sch=
edule, budgeted balance sheet.</span></span></span></span></span></span></l=
i>
															</ul>

															<div style=3D"text-align:left;">&nbsp;</div>
															</div>
															</div>
															</td>
														</tr>
													</tbody>
												</table>
												</th>
											</tr>
										</tbody>
									</table>
									</td>
								</tr>
							</tbody>
						</table>
						</td>
					</tr>
				</tbody>
			</table>

			<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"margin:=
0px auto;width:100%;">
				<tbody>
					<tr>
						<td style=3D"width:100%;border-spacing:0px;border-collapse:collapse;b=
order:0px;vertical-align:top;">
						<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D=
"0" style=3D"margin:0px auto;table-layout:fixed;width:600px;">
							<tbody>
								<tr>
									<td style=3D"border:0px transparent;padding:0px;border-spacing:0px=
;border-collapse:collapse;">
									<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"t=
able-layout:fixed;width:100%;">
										<tbody>
											<tr>
												<th style=3D"width:600px;padding:0px;border:0px transparent;fon=
t-weight:normal;text-align:left;border-spacing:0px;border-collapse:collapse=
;vertical-align:top;">
												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;=
">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der:0px;">
															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;te=
xt-align:center;"><strong><span style=3D"font-size:16px;">Featured Speaker:=
</span><br />
															<span style=3D"color:#ff0000;"><span style=3D"font-size:18px=
;">DR. RUFO R. MENDOZA</span></span><br />
															<em><span style=3D"font-size:16px;">Former Vice-Chair for Pr=
ofessional Regulatory Board of Accountancy</span></em></strong></div>
															</td>
														</tr>
													</tbody>
												</table>

												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;=
">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der:0px;">
															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;te=
xt-align:left;">
															<ul>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;">Dr. Rufo R. Mendoza was a member of the Professional Regulatory Board o=
f Accountancy for seven years, where he was the Vice-Chair for three and a =
half years. He was also the Chair of the PRC&rsquo;s Continuing Professiona=
l Development Council for Accountancy for five years. In his tenure in the =
BOA, he represented the country in the ASEAN Meetings of Professional Regul=
atory Authorities for the Mutual Recognition Arrangement on Accountancy Ser=
vices. He was also the country&#39;s delegate to the APEC Senior Officials =
Meeting in Accounting Services. He was PICPA&rsquo;s national awardee as Ou=
tstanding CPA in Professional Development in 2008 and Outstanding CPA in Go=
vernment Service in 2010.</span></li>
																<li style=3D"text-align:left;">He has more than 20 years of=
 experience in external audit and internal audit of private businesses. He =
has 15 years of extensive experience in consulting with international devel=
opment organizations in the area of public financial management that covers=
 the internal control system, risk management, and internal audit. He was C=
onsultant at World Bank, UNDP, European Commission, Australian Agency for I=
nternational Development, and United States Agency for International Develo=
pment.</li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;">He has a master&rsquo;s degree in development management and a Ph.D. in=
 community development and agribusiness management both from the University=
 of the Philippines Los Ba&ntilde;os, where he was awarded membership in th=
ree international honor societies.</span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;">He taught in the graduate school of leading universities in the Philipp=
ines, including the Asian Institute of Management, Ateneo de Manila Univers=
ity&#39;s School of Government, UP Open University, University of Philippin=
e Los Ba&ntilde;os, and De La Salle Lipa.</span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;">Currently, he is a National Capacity Development Expert at the Asian De=
velopment Bank.</span></li>
															</ul>
															</div>
															</td>
														</tr>
													</tbody>
												</table>
												</th>
											</tr>
										</tbody>
									</table>
									</td>
								</tr>
							</tbody>
						</table>
						</td>
					</tr>
				</tbody>
			</table>
			</td>
		</tr>
	</tbody>
</table>

<div style=3D"font-family:sans-serif;font-size:13px;color:rgb(80,0,80);">
<div style=3D"min-width:320px;max-width:500px;margin:0px auto;width:500px;"=
>
<div style=3D"border-collapse:collapse;display:table;width:500px;">
<div style=3D"min-width:320px;max-width:500px;display:table-cell;vertical-a=
lign:top;width:500px;">
<div style=3D"width:500px;">
<div style=3D"border-width:0px;border-style:solid;padding:5px 0px;">
<div style=3D"font-family:Georgia,Times,New serif;line-height:1.2;padding:1=
0px;">
<div style=3D"line-height:1.2;">
<div style=3D"color:rgb(34,34,34);font-family:Roboto,RobotoDraft,Helvetica,=
Arial,sans-serif;">
<div style=3D"min-width:320px;max-width:500px;margin:0px auto;width:500px;"=
>
<div style=3D"border-collapse:collapse;display:table;width:500px;">
<div style=3D"min-width:320px;max-width:500px;display:table-cell;vertical-a=
lign:top;width:500px;">
<div style=3D"width:500px;">
<div style=3D"border-width:0px;border-style:solid;padding:5px 0px;">
<div style=3D"line-height:1.2;padding:10px;">
<div style=3D"line-height:1.2;">
<h2 style=3D"font-family:sans-serif;text-align:center;margin-top:10px;margi=
n-bottom:0px;"><span style=3D"font-size:large;"><span style=3D"color:#0000f=
f;"><u>LEARNING INVESTMENT</u></span></span></h2>

<div style=3D"color:rgb(80,0,80);">
<div style=3D"color:rgb(34,34,34);font-family:sans-serif;font-size:small;pa=
dding:0px;border-width:0px;border-style:none;text-align:center;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;color:rgb(51,5=
1,51);font-size:16px;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"color:rgb(34,34,34);font-size:small;padding:0px;border-width:=
0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;color:rgb(51,5=
1,51);font-size:16px;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"color:rgb(34,34,34);padding:0px;border-width:0px;border-style=
:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;color:rgb(51,5=
1,51);"><span style=3D"font-size:18px;"><span style=3D"font-family:arial bl=
ack,gadget,sans-serif;"><strong><span style=3D"color:#ff0000;">UNDERSTANDIN=
G BUDGETING AND THE BUDGET PROCESS</span></strong></span></span><br />
<span style=3D"font-size:20px;"><span style=3D"font-family:arial,helvetica,=
sans-serif;"><strong><span style=3D"color:#0000ff;">From Theory to Applicat=
ion</span></strong></span></span></div>

<div style=3D"font-size:small;padding:0px;border-width:0px;border-style:non=
e;color:rgb(51,51,51);"><strong><span style=3D"font-size:large;">&nbsp;<spa=
n style=3D"text-align:left;"><span style=3D"color:#222222;"><span style=3D"=
background-color:transparent;">ANALYZE THE FINANCIAL HEALTH OF BUSINESS</sp=
an></span></span></span></strong></div>

<div style=3D"font-size:small;padding:0px;border-width:0px;border-style:non=
e;"><strong><span style=3D"font-size:16px;"><span style=3D"color:#333333;">=
July 25, 2025<br />
2:00pm - 5:00pm</span></span></strong></div>

<div style=3D"padding:0px;border-width:0px;border-style:none;color:rgb(51,5=
1,51);"><strong>*LIVE VIA ZOOM*</strong></div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>

<h2 style=3D"text-align:center;margin-top:0px;margin-bottom:0px;">&nbsp;</h=
2>

<div style=3D"line-height: 1.2; text-align: center;"><strong><span style=3D=
"font-size:large;">&nbsp;&nbsp;<span style=3D"background-color:transparent;=
"><span style=3D"font-family:georgia,times,new serif;"><span style=3D"color=
:#ff0000;">REGISTRATION&nbsp;</span></span></span><span style=3D"background=
-color:transparent;"><span style=3D"font-family:georgia,times,new serif;"><=
span style=3D"color:#ff0000;">LINK</span></span></span><span style=3D"backg=
round-color:transparent;"><span style=3D"font-family:sans-serif;"><span sty=
le=3D"color:#ff0000;"><span style=3D"background-color:inherit;"><span style=
=3D"background-color:inherit;">:</span></span></span></span></span></span><=
/strong></div>

<h2 style=3D"font-family:sans-serif;text-align:center;margin-top:0px;margin=
-bottom:0px;"><span style=3D"font-weight:400;"><span style=3D"background-co=
lor:transparent;"><span style=3D"font-family:georgia,times,new serif;"><spa=
n style=3D"color:#555555;"><strong><span style=3D"font-size:large;"><span s=
tyle=3D"color:#0000ff;"><a data-saferedirecturl=3D"https://www.google.com/u=
rl?q=3Dhttps://forms.gle/HVGjgPnenBpAZir2A&amp;source=3Dgmail&amp;ust=3D175=
0933855794000&amp;usg=3DAOvVaw0k5L3Ktz9VbuDbo_ijzjSl" href=3Dhttps://events=
.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSS=
tr=3Dyj9%2F9FiYJRqViZphqXQzRA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3D%3D&D=3D=
83nJ%2BLFp0HN3%2BM%2BmeYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUPxNnxhTIqo=
QS1T0tWKlfVvhMVkGcQXYDw1Xkh%2FSKkKdP rel=3D"noreferrer noopener" target=3D"=
_blank">https://forms.gle/<wbr />HVGjgPnenBpAZir2A</a></span></span></stron=
g></span></span></span></span></h2>

<h2 style=3D"color:rgb(51,51,51);font-family:sans-serif;text-align:center;m=
argin-top:0px;margin-bottom:0px;">&nbsp;</h2>

<div>
<h2 style=3D"font-family:sans-serif;text-align:center;margin-top:10px;margi=
n-bottom:0px;"><span style=3D"font-size:large;"><span style=3D"color:#ff000=
0;"><u>ONLINE PER PAX</u></span></span></h2>
</div>
</div>
</div>
</div>
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</div>
</div>
</div>
</div>

<div style=3D"color:rgb(85,85,85);font-family:Arial,Helvetica,sans-serif;li=
ne-height:1.2;padding:10px;">
<div style=3D"line-height:1.2;">
<div style=3D"line-height:1.2;text-align:center;"><span style=3D"font-size:=
large;"><strong style=3D"font-family:Calibri,sans-serif;color:rgb(34,34,34)=
;"><span style=3D"color:#ff0000;">Regular Rate Php 1,899.00 + VAT starting&=
nbsp;</span></strong></span> <strong style=3D"color:rgb(34,34,34);font-fami=
ly:Calibri,sans-serif;font-size:large;"><span style=3D"color:#ff0000;">JULY=
 17</span></strong><span style=3D"font-size:large;"><strong style=3D"font-f=
amily:Calibri,sans-serif;color:rgb(34,34,34);"><span style=3D"color:#ff0000=
;">,&nbsp;</span></strong><strong style=3D"font-family:Calibri,sans-serif;c=
olor:rgb(34,34,34);"><span style=3D"color:#ff0000;">2025</span></strong></s=
pan></div>
</div>
</div>

<div align=3D"center" style=3D"color:rgb(34,34,34);margin:0cm 0cm 8pt;line-=
height:15.6933px;font-family:Calibri,sans-serif;"><span style=3D"font-size:=
large;"><strong><span style=3D"color:#ff0000;">Early Bird Rate Php 1,499.00=
 + VAT until&nbsp;</span></strong></span>&nbsp;<strong style=3D"font-size:l=
arge;"><span style=3D"color:#ff0000;">JULY 16</span></strong><span style=3D=
"font-size:large;"><strong><span style=3D"color:#ff0000;">,</span></strong>=
</span><span style=3D"font-size:large;">&nbsp;<strong><span style=3D"color:=
#ff0000;">2025</span></strong></span></div>

<div align=3D"center" style=3D"color:rgb(34,34,34);margin:0cm 0cm 8pt;line-=
height:15.6933px;font-family:Calibri,sans-serif;"><strong><span style=3D"fo=
nt-size:large;"><span style=3D"color:#ff0000;">Group Rate Php 1,399.00 + VA=
T per pax for 5 &ndash; 14 pax</span></span></strong></div>

<div style=3D"color:rgb(34,34,34);font-family:Arial,Helvetica,sans-serif;te=
xt-align:center;line-height:1.2;">&nbsp;</div>

<div align=3D"center" style=3D"color:rgb(34,34,34);margin:0cm 0cm 8pt;line-=
height:15.6933px;font-family:Calibri,sans-serif;"><strong><span style=3D"fo=
nt-size:large;"><span style=3D"color:#ff0000;">Super Group Rate Php 999.00 =
+ VAT per pax for 15 or more pax</span></span></strong></div>

<div align=3D"center" style=3D"margin:0cm 0cm 8pt;line-height:15.6933px;fon=
t-family:Calibri,sans-serif;"><span style=3D"font-size:large;"><span style=3D=
"color:#ff0000;"><strong>BIRTHDAY MONTH PROMO - ONE (1) FREE SEAT Register =
within Your Birthday Month with at least&nbsp;2 paid pax @Php1,899.00</stro=
ng><strong style=3D"color:rgb(34,34,34);"><span style=3D"color:#ff0000;">+ =
VAT&nbsp;</span></strong><strong style=3D"color:rgb(34,34,34);"><span style=
=3D"color:#ff0000;">per pax&nbsp;</span></strong><strong style=3D"color:rgb=
(34,34,34);"><span style=3D"color:#ff0000;">Must Present proof of date birt=
h</span></strong></span></span></div>

<div align=3D"center" style=3D"margin:0cm 0cm 8pt;line-height:15.6933px;fon=
t-family:Calibri,sans-serif;"><strong style=3D"color:rgb(34,34,34);"><span =
style=3D"font-size:large;"><span style=3D"color:#ff0000;">JOIN NOW PAY LATE=
R PROMO - After 30 Days from the date of the Masterclass&nbsp;<a class=3D"g=
mail_plusreply" contenteditable=3D"false" id=3D"m_-572126387792163121m_1692=
744724926873342m_2619915122918026791m_5787179308637827424m_-392942741566809=
991m_-8350101992324494491m_5961380928125048286m_-2313288433864893335m_-2604=
66929566935592m_4674077724556371124m_6826676084437769747m_-4268174053955983=
018m_-6184216818445928445m_9076164587885851446m_-531652600698148398m_711543=
2612602324120m_-1675225190261989493m_-6174111600589795873m_4872894064420125=
522m_450693037090170077m_-1729491080603811386m_-7006488239406508139m_-91323=
7366079387470m_415403621956260782m_872370204243577976m_9168548581114682633m=
_3049484707699802945m_6838203592408233816m_-6078577250652829714m_8210901967=
603058870m_1244468739228627404m_1667771407715990083m_5138230658347253436m_-=
6219261184563239932m_-1307440934067766250m_-8093041480166940137m_7124555966=
343070415m_-8450422270480921462m_-6906519827180459342m_-6319304044863725023=
m_-6924902778225256360m_7362719042017152196m_-5884440454870724953m_-6190938=
995575889950m_-1464610154951175472m_-35925707611948697m_-120865267950482241=
1m_4038092657952006130m_3221537989327063504m_6618474190670859440m_-32158196=
7640133207m_2954092143415542996m_4469085508372333095m_-7465114786386796991m=
_337620773361899606m_5834364193558210759m_3029953612652501572m_893352833529=
4646605m_1849133751370168586m_-1838638575507282232m_-5829370261140061019m_2=
07588622971858768m_4093071732451145085m_-6311649749946155964m_-103068724878=
0375209m_3235850580053168937m_6947174741607146710m_7464351921273224107m_-72=
66980937315085433m_-8267451966618763805m_927691725594951046m_-1188879237718=
663658m_-7355293288959420910m_961249136569885940m_-1608489655972963006m_560=
4732833366387446m_4378312409515602059m_6874459320489289769m_-64661041551627=
1479m_8319626764317481505m_2325933389417244277m_2642887845746401929m_508716=
5177397515314m_7817149971883892943m_-4225803679699802999m_76833207985882809=
89m_34598192970764670m_-8866171075513576752m_-3621773549479330394m_24042609=
64293064786m_-4830443689257051615m_-2390217678032805476m_132046717020466206=
2m_-8859158302139931932plusReplyChip-2" style=3D"color:rgb(34,34,34)">@</a>=
</span></span></strong><span style=3D"font-size:large;"><strong style=3D"co=
lor:rgb(34,34,34);"><span style=3D"color:#ff0000;">Php2,099.00&nbsp;</span>=
</strong><strong style=3D"color:rgb(34,34,34);"><span style=3D"color:#ff000=
0;">+ VAT&nbsp;</span></strong><strong style=3D"color:rgb(34,34,34);"><span=
 style=3D"color:#ff0000;">per pax</span></strong></span></div>

<div style=3D"color:rgb(85,85,85);font-family:Arial,Helvetica,sans-serif;te=
xt-align:center;line-height:1.2;"><span style=3D"color:#000000;"><em><stron=
g><span style=3D"font-size:large;">Inclusive of the Webinar Session, Presen=
tation Materials and the Digital Certificate&nbsp;</span></strong></em></sp=
an></div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>

<div style=3D"font-size:13px;color:rgb(80,0,80);">&nbsp;</div>

<div style=3D"font-family:sans-serif;font-size:13px;color:rgb(80,0,80);">
<div style=3D"min-width:320px;max-width:500px;margin:0px auto;width:500px;"=
>
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<div style=3D"min-width:320px;max-width:500px;display:table-cell;vertical-a=
lign:top;width:500px;">
<div style=3D"width:500px;">
<div style=3D"border-width:0px;border-style:solid;padding:5px 0px;">
<div align=3D"center" style=3D"padding:10px;">
<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" st=
yle=3D"width:480px;vertical-align:top;border-top:2px solid rgb(225,13,13);b=
order-collapse:collapse;table-layout:fixed;border-spacing:0px;" width=3D"10=
0%">
	<tbody>
		<tr style=3D"vertical-align:top;vertical-align:top;">
			<td style=3D"vertical-align:top;vertical-align:top;">&nbsp;</td>
		</tr>
	</tbody>
</table>

<h2 style=3D"font-size:24px;color:rgb(51,51,51);margin-top:0px;margin-botto=
m:0px;"><span style=3D"color:#ff0000;">ATTENTION TO MS.&nbsp;JHIE</span></h=
2>

<h2 style=3D"margin-top:0px;margin-bottom:0px;">&nbsp;</h2>

<div style=3D"color:rgb(34,34,34);font-size:16px;font-weight:400;line-heigh=
t:1.2;">&nbsp;</div>

<div>
<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight:400;padding:0px;"=
><span style=3D"font-size:14px;"><span style=3D"color:#0000ff;"><span style=
=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif;"><span sty=
le=3D"color:#0000ff;"><span style=3D"background-color:inherit;"><span style=
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e.com/url?q=3Dhttps://forms.gle/HVGjgPnenBpAZir2A&amp;source=3Dgmail&amp;us=
t=3D1750933855794000&amp;usg=3DAOvVaw0k5L3Ktz9VbuDbo_ijzjSl" href=3Dhttps:/=
/events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.a=
spx?TSStr=3Dyj9%2F9FiYJRqViZphqXQzRA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3D=
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NnxhTIqoQS1T0tWKlfVvhMVkGcQXYDw1Xkh%2FSKkKdP rel=3D"noreferrer noopener" st=
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g align=3D"left" alt=3D"https://forms.gle/HVGjgPnenBpAZir2A" src=3D"https:/=
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t2AUxrkINedRdrTu70HeEeOhUIMMkTtMHfldLZQ8BRRb5-WNi1x-9-az4qHSR01nuD4ypAi8FyB=
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sc.com/icp/resources/mogile/1246552/412de04e50ce20f6366e4ad231ea542d.gif" s=
tyle=3D"border-style: solid; border-width: 0px; float: left; display: block=
; width: 250px; max-width: 582px; user-select: none;" unselectable=3D"on" /=
></a></span></span></span></span></span></span></span></div>

<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight:400;padding:0px;"=
><span style=3D"color:#0000ff;"><span style=3D"background-color:transparent=
;"><span style=3D"font-size:small;"><span style=3D"color:#000000;"><em><str=
ong><span style=3D"font-family:arial,helvetica,sans-serif;">For More Detail=
s,</span></strong></em></span></span></span></span><span style=3D"color:#00=
00ff;"><span style=3D"background-color:transparent;"><span style=3D"font-si=
ze:small;"><span style=3D"color:#000000;"><em><strong><span style=3D"font-f=
amily:arial,helvetica,sans-serif;">&nbsp;Inquiry or</span></strong></em></s=
pan></span></span></span></div>

<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight:400;padding:0px;"=
><span style=3D"color:#0000ff;"><span style=3D"color:#000000;"><em><strong>=
<span style=3D"font-family:arial,helvetica,sans-serif;"><span style=3D"font=
-size:small;"><span style=3D"background-color:inherit;"><span style=3D"back=
ground-color:inherit;">Reservation Please Call Us On:</span></span></span><=
/span></strong></em></span></span></div>

<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"text-align:l=
eft;"><span style=3D"background-color:transparent;"><span style=3D"font-siz=
e:small;">Ms.&nbsp;Jhie&nbsp;</span></span></span></div>

<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"font-size:sm=
all;"><span style=3D"color:red;">Marketing Officer</span></span></div>

<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"background-c=
olor:transparent;">EmailAddress:</span></div>

<div style=3D"color:rgb(0,0,0);font-size:13px;">&nbsp;<span style=3D"color:=
#ff0000;"><span style=3D"background-color:transparent;"><span style=3D"back=
ground-color:transparent;"><a href=3D"mailto:jhie.pmxtraining@gmail.com" ta=
rget=3D"_blank">jhie.pmxtraining@gmail.com</a></span></span></span></div>

<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"font-size:sm=
all;">Tele Fax:&nbsp;8470-1057</span></div>

<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"font-size:sm=
all;">&nbsp;or Call/Text:</span><span style=3D"background-color:transparent=
;"><span style=3D"font-size:small;">&nbsp;0906-4798186&nbsp;</span></span>&=
nbsp;</div>

<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"font-family:=
arial,sans-serif;"><span style=3D"background-color:transparent;"><span styl=
e=3D"font-size:small;"><span style=3D"font-family:cambria,serif;">Visit my =
FB PAGE @jhie.trainin</span><span style=3D"font-family:cambria,serif;">g&nb=
sp;</span></span></span></span></div>
</div>

<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"color:rgb(=
34,34,34);font-family:Arial,Helvetica,sans-serif;font-size:small;font-weigh=
t:400;text-align:start;table-layout:fixed;width:570px;color:rgb(0,0,0);font=
-size:13px;">
	<tbody>
		<tr>
			<th style=3D"width:15px;line-height:0;font-size:0px;font-weight:normal;t=
ext-align:left;border-spacing:0px;border-collapse:collapse;border:0px;"><im=
g border=3D"0" src=3D"https://ci3.googleusercontent.com/meips/ADKq_NZWP65ZK=
h89F9LqKYtJWnFsHLt_9jHFLrg1Ujse0U650i3x1ZjYpL6U_3QixKIjv9MySsv29PZMc6wNjw=3D=
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 user-select: none;" unselectable=3D"on" width=3D"1" /></th>
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normal;text-align:left;border-spacing:0px;border-collapse:collapse;vertical=
-align:top;">
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40px;">
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						<td style=3D"padding-bottom:10px;padding-top:10px;border-spacing:0px;=
border-collapse:collapse;border:0px;">
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"0" style=3D"margin:0px auto;width:540px;">
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									<td style=3D"border-width:0px 0px 1px;border-style:none none solid=
;font-size:0px;line-height:0px;border-spacing:0px;border-collapse:collapse;=
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b(51,51,51);font-size:16px;">
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4);font-size:small;width:540px;">
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x;">
									<div style=3D"padding:0px;border-width:0px;border-style:none;color=
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						<div style=3D"color:rgb(34,34,34);font-size:small;background:transpar=
ent;overflow:hidden;">&nbsp;</div>

						<table cellpadding=3D"0" cellspacing=3D"0" style=3D"color:rgb(34,34,3=
4);font-size:small;width:540px;">
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									<td style=3D"border-spacing:0px;border-collapse:collapse;border:0p=
x;">
									<div style=3D"padding:0px;border-width:0px;border-style:none;font-=
size:16px;"><strong><span style=3D"font-size:18px;"><span style=3D"color:#f=
f0000;">In-House Training</span></span></strong><br />
									<span style=3D"color:#333333;">We can conduct the following in-hou=
se training for your company to make them more customized to your requireme=
nts:<br />
									<br />
									&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Human Resource or HR&nbsp;&nbsp;&=
nbsp; &nbsp;&nbsp; * Labor Law<br />
									&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Taxation&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<wbr />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp; &nbsp;&nbsp;* Accounting<br />
									&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Supply Chain Management&nbsp; * L=
eadership, Management, Supervision<br />
									&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Soft Skills&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<wbr />&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp; * Sales<br />
									&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Customer Service&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp; * Collection&nbsp;</span></div>
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