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Dir. garcia
NAGA CITY Candidates are discouraged to place their faces and names in tarpaulins along with the information or data on the 4Ps, neither are they allowed to mention about the governments conditional cash transfer program and brag about their supposed participation in its implementation. Wanting to ensure the success of the campaign, the Department of Social Welfare and Development
Mayor BONGAT
The search committee has started gathering and collating entries or nominations and encouraging every resident as
DAET, CAMARINES NORTE --- Mayor Tito Sarte Sarion, who is running for his third term as mayor of Daet, the capital town of Camarines Norte under the Liberal Party (LP), has stressed the importance of his main platform of governance, the Daet On The Go as the only effective vehicle to ensure the continued progress of this town. In a recent political gathering, Sarion discussed the components of Daet On The Go, which consists of the availability of Daet Comprehensive Development Plan; anti-crime and anti-vices campaign and disaster risks reduction; education, training and personnel development; tourism, culture and the arts; organizational development; natural resources, environment and food security; technology application and investment promotion; health for all; economic enterprise development; global linkages, twinning and international relations; and operational infrastructure facilities and local government enterprises. Sarion is supported by incumbent Vice Mayor well to take part in the quest Felix Q. Abogado and for exemplary individuals majority of the incumbent who have backed the citys councilors such as Joan ideals. Kristine T. de Luna, SherThe Search for Naga City win Q. Asis, Rosa Mia L. Mayoral Awards 2013 is open King, Elmer M. Bacuo, to native Nagueas or Nague- Jose Angelo Coreses, Reos or to migrant Filipino citi- nato Moreno and Felix C. zens who have resided in Naga Abano as well as former City for at least five years and councilor Corazon Yuzonthose who were born in this Bacerdo. city although now residing in Sarions line-up is supother places. porting the re-election bid Groups who have also ex- of CamNorte Governor emplified themselves through Edgardo A. Tallado, Vicetheir outstanding feats can also Governor Jonah Pimentel be nominated. They should be and former Congresswomcomposed of individuals or- an Liwayway Vinzons(Turn to page 2) (Turn to page 7)
3rd Floor, GERONIMO BLDG., BARLIN ST., NAGA CITY TELEFAX: (054) 475-62-62 CP 0921-3183720 / 0919-2822901 / 0920-5337766
bikol reporter
opinion
LEGAZPI CITY - The regional office of the Deparment of Environment and Natural Resources (DENR) here ordered the dismantling of campaign ads that have been fixed with nails and staple wires on living trees. We are ready with our Operation Baklas to deal with these illegal political advertisements everywhere around Bicol, said DENR regional executive director Gilbert Gonzales. He said he instructed DENR field personnel and deputized agents to go around places on a daily routine starting on the first day of the campaign period on March 29 to immediately remove nailed or stapled campaign paraphernalia on trees. This operation is to protect the trees, the DENR regional chief said, as he warned that his office will not hesitate to impose penalties on those who will be caught nailing posters, billboards, tarpaulins and streamers on any living tree, be it in private properties, along roads and highways or public parks. Charges may also be lodged against candidates who own the paraphernalia for violation of Resolution No. 7767 of the Commission on Elections (Comelec) in accordance with Republic Act 9006 otherwise known as the Fair Election Act. Fixing campaign posters on trees with the use of nails or staple wires is prohibited under Section 23 of the resolution, Gonzales said. Hundreds of trees in different municipalities of Albay can be seen adorned with campaign materials nailed on them, to the dismay of the Comelec and DENR officials.
opinions unlimited
Atty. TONY (APA) ACYATAN
without due regard to regulations. Businessmen economizing tax compliances by hiring fly-by-night professionals or pseudo-CPAs are finding out lately their costly mistakes. BIR now has and procedures with which to check on errant taxpayers. One effective way is the third party information system whereby computerized transaction reports of counterparties are reconciled with taxpayers financial statements. Discrepancy findings are investigated by way of Letter Notices, leading to deficiency assessments. SUPPLEMENT: Rather lately BIR issued Rev. Memo Circular #27-2013, instructing all taxpayers to submit a onepage mandatory attachment to their 2012 corporate Income Tax Returns, showing a breakdown of the regular itemized deductions claimed in the ITR. The breakdown must be aligned/ reconciled with the accounts in the audited financial statements. Corporations availing of the Optional Standard Deduction (OSD) are NOT REQUIRED to submit said
attachment. This requirement is being imposed in the light of the BIR strategy instructing their people to conduct preliminary examinations of all ITRs being filed. Under our Self-Assessment System of Taxation the taxpayers (or their auditors/accountants) determine their taxable net income and compute the income tax payable. Once the ITR is filed, BIR has three (3) years within which to check the filed statements and the taxes paid. SEC REPORTS: There are two reports required by SEC to be submitted by corporate entities the first are the Audited Financial Statements (which must be BIR-stamped). To prevent overcrowding in the receiving area SEC ordered that on or before April 12, 2013 all corporations may submit their AFS regardless of the ending of their SEC Certificate. After said date the weekly deadlines are based on the number-endings (1&2, 3&4, 5&6, 7&8, and 9&0). The other required report is the General Information Sheet which is due within 30 days after the Annual Stockholders or Membership meeting. Submission of the Minutes of Meetings is no longer required. If no actual meeting was held the Corporate Secretary must report that fact to SEC by way of a Sworn Statement declaring therein when said annual meeting will be held, if there will be one. PROVERB: Gray hair is a pretty crown of splendor; it is attained by living a righteous life!
from my window
nenita fuentebella-peones
and accomplishments of congressional candidate in the 4th district (Partido) of CamSur Felix William Wimpy Fuentebella. I hope his rival actor Aga Muhlach will also inform the people of his qualification and track record, so that they can make an informed choice. * Finished his BS Business Administration at the University of the Philippines, Diliman. * Began studies in Law at Ateneo School of Law, Rockwell. * Continued and obtained his Law degree from San Sebastian Recolletos in 2006. * Passed the Bar in 2009.
* Was elected Representative of the Partido District of CamSur in 2001. * Served as House Majority Floor Leader. * Authored a House Resolution inquiring into the proper use of the Judicial Development Fund. * Filed an impeachment complaint against Chief Justice Hilario Davide. * Was responsible for the timely passage of the Anti-Money Laundering Act of 2001 (RA 9160), which he coauthored. * Pursued the legislative amendments in the Procurement Reform Act (RA 9184) to provide warranties for government infrastructure projects. * Co-authored six hundred ninety three (693) bills of national and local application, of which 64 passed in the House, including the Rent Control Act (RA 9161). * Improved link between municipalities by building bridges and refurbishing or concreting roads, using foreign and local funding sources. * Improved communication within Partido and connectivity to the rest of the world by inviting telecom giants to set up cell sites. (To be continued next week)
A Question of privilege
Lee G. Dullesco II
salvador d. flor
Let us change the topic. If you go by the number of your neighbors smiling after a disaster strikes, you will probably conclude that we are a happy people, perhaps even the happiest in the globe.
A not too recent article printed in the Philippine Star written by Scott R. Garceau, How do you measure happiness? Stressed that the happiest peoples are not from the Philippines nor from the United States. The author, quoting Forbes magazine, listed five countries in Europe with happiest peoples. They are Denmark, Finland, Norway, Sweden and the Netherland. This was the result of a survey conducted in l55 countries from 2005 to 2009 by Gallup. Gallup attributed this sunny condition to the five countries economic prosperity. They are rich with high per capita income and other material benefits u heard of in the Philippines and elsewhere in Third World nations.
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bikol reporter
Mayon volcano
LEGAZPI CITY - They are called the tourism police, a uniformed contingent of the local police force deployed in all tourism sites here to ensure that tourists and visitors are protected from felons and secured during emergency situations. While street criminality in the city that may victimize tourists and visitors is considered very low at all seasons, City Mayor Geraldine Rosal on Friday said we deemed it advisable to field this special team of police personnel to ensure that none of these people coming over from different places of the country and abroad fall prey to criminal elements. Initially, she said, Chief Supt. Clarence Guinto, Philippine National Police (PNP) regional director for Bicol, has provided the city 36 welltrained police personnel as the tourism police team. Included in their training were on foreign languages that, apart from English, include among others Japanese, Chinese and Korean. Seeing uniformed police personnel in tourism sites also generate a feeling of security among tourists, making their stay comfortable and convenient for them, according to Rosal. Apart from providing security, these tourism policemen and women are also tasked to assist tourists, attend to complaints and respond to emergency calls like traffic accidents and any other untoward incidents that may take place, she said. The creation of these tourist police units is a noble program for the safety of everyone and timely for the influx of tourists, vacationers, balikbayans, excursionists,
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CSP scholars may maintain a minimum of 18 units load per semester in any four (4) year college program like Arts, Design and Music; Criminal Justice Education; Business
Administration and Hospitality Programs; Computer Science, Education and Liberal Arts, Medical and Healthcare and Social Sciences. NCF is now accepting
scholar-applicants for academic year 2013. Please visit the Alumni External Relations Office, Rm 601, MTV Building. You may also call or text us at 0999-426-8363.
With the newly-minted Metro Naga Tour and Travel Operators (MENATTO) and the Metro Naga Development Council (MNDC) as driving forces behind it, the formal launching also brought to the fore unique aspects and important features of Naga X. Indigenous therapists known popularly as the hilots of Magarao, a kalesa ride, the performance by theater artists of a parts of a play depicting
the devotion to the Nuestra Seora de Peafrancia, and the choice of venue, the historic Plaza Rizal, decked with buntings and lit up with pyrotechnics - all highlighted the colors and local flavors that figure prominently in Naga X. Booths featuring destinations and participating service establishments provided guests and onlookers with a foretaste of the Naga X tour
packages that cover eco-adventures, pilgrimage, heritage tours and island excursions. Newly opened attractions were also offered including rides on all-terrain-vehicles (ATVs) exciting routes at the foot of Mt. Isarog, as well as zip line rides, wall climbing and many other fun activities at popular resorts in upper Naga. Naga Mayor John G. Bon(Turn to page 6)
bikol reporter
etcetera
RIBBON CUTTING. (L-R) Atty. Marito T. Bernales, CBSUA President; Dr. Edgar R. Madrid, DA RTD for Research and Regulations; Juan P. Lozano, Chairman of the Dairy Confederation of the Philippines; Santiago Cervantes, Chairman of the Bicol Bicol Federation of Dairy Cooperatives; and Dr. Jaime Lopez, National Operations Manager of National Dairy Authority lead the ribbon cutting at the opening of the First Bicol Dairy Congress held in CBSUA on April 11-12.
Sa gabos. mawot ko sana na maaraman na igwa man palan kita nin sadiring yaman na olay.
www.bikolreporter.webs.com
inner chess
by j. henry danican
bikol reporter
Photo shows from left DAR Chief Agrarian Reform Support Officer Liza Repotente, PHILRICE Bicol Branch Manager Dr. Reynaldo Castro, Sanggunian Panlalawigan Chair on Agriculture Romeo Marmol, Cam. Norte Governor
Edgardo Tallado, BFAR Director Atty. Asis G. Perez and BFAR Regional Director Dennis del Socorro. Right photo shows the huge crowd of farmers fisherfolk at the Agro Sports Center.
for the province. He said that he will continue with farm mechanization, rehabilitation and construction of the irrigation systems, construction of farm to market roads, construction of trading centers and the construction of farm school. Tallado thanked the farmers and fisherfolk for their support and commitment and assured them that more programs and projects will be implemented for the
province. Meanwhile, PHILRICE Bicol Branch Manager Dr. Reynaldo Castro thanked the farmers for doing their share in the quest for rice self-sufficiency in the country. He presented the rationale of the National Year of Rice and enjoined the farmers, consumers and other stakeholders to complement the efforts of the government in attaining self-sufficiency; raise pub-
lic awareness on responsible rice consumption and boost farmers morale and motivate them to adopt technologies and good practices to improve farm productivity. After his message the recitation of Panatang Makapalay and the signing of commitment of support by the guests and the farmers followed. BFAR Director Atty. Asis G. Perez in his solidarity statement said that the farm-
ers and fisherfolk are important as they are both pillars of the economy. Activities like this is very important as they are given the opportunity to know what is going on with the different agencies, they are updated of the different technologies and at the same time they are given the chance to be heard. This is the time for our farmers and fisherfolk to shine Asis said. He also disclosed that the budget of
BFAR increased and it goes with it more projects and programs for the fishery sector. Likewise, certificate of awards were also distributed to farmers for farm equipment, machineries and post harvest facilities , BFAR distributed fishing gears to fisherfolks and DAR distributed Certificates of Land Ownership Awards. Also present during the fo(Turn to page 7)
Programme
Morning 8:00-9:00 am Registration of Participants 9:00-10:00 am Preliminaries Invocation MSSD MP Cooperative National Anthem DES Teachers MP Cooperative Welcome Address HON. ELMER M. BACUO Chairman, SB Committee on Cooperatives Opening Remarks/ RONNEL C. YU, MPA Acknowledgment Municipal Cooperatives Officer & of Participants Secretary to the Mayor of Daet Messages ROMEO Ll.CLAVILLAS PCDC Chairman/ Manager, CN Coop Bank HON. TITO SARTE SARION Mayor of Daet
10:00-10:30 am Snacks 10:30-11:30 am TOPIC 1: COOPERATIVES UPDATES Speaker: ERLINDA N. VALERA PCDS Cooperative Development Authority 11:30- 1:00 pm Lunch Break 1:00 -2:00 pm TOPIC 2: COOPERATIVE DEVELOPMENT AUTHORITY (CDA) ISSUANCES AND DIRECTIVES Speaker: ATTY. MA. LOURDES P. PACAO Regional Director, CDA 2:00- 3:00 pm TOPIC 3: STRENGTHENING OF COOPERATIVES IN THE COUNTRYSIDE Speaker: CONG. CRESENTE PAEZ Representative Coop NATCCO Party List/ Chairperson, CN Coop Bank 3:00-3:30 pm TOPIC 4: LGU-DAET PROGRAM/PROJECT UPDATES Speaker: RONNEL C. YU, MPA Secretary to the Mayor 3:30- 4:00 pm OPEN FORUM 4:00-5:00 pm PLENARY SESSION CLOSING REMARKS: MCDC Vice Chairman LORNA G. BERNAL Master of Ceremony
bikol reporter
Naga excursions . . .
gat, who also is also MNDC chair, has been personally pushing for the development of key areas in Metro Naga which have high potential as tourist magnets. Underscoring the power of tourism to generate jobs and investments, thus bringing more livelihood opportunities and income for residents in Metro Naga, Bongat called on the community to support tourism-friendly initiatives. Meanwhile, stakeholders have been called to step up to the challenge of bringing quality tour packages to a fast-growing industry amidst seekers who want to pamper themselves in between the adventure treks and fun engagements have a wide range of facilities to choose from. Rosal pointed out that tourism industry gives employment opportunities and is considered as one of the backbones of the local economy. Guinto said the PNP Bicol is also preparing to deploy tourism police units in other tourist destinations in Bicol such as Donsol, Sorsogon, which is known as the whale shark capital of the world; Catanduanes, which is known for surfing area; Masbate, with its Manta Ray Bowl; Camarines Norte, with its Bagasbas Beach, and Camarines Sur, with its Caramoan Island and water sports complex. Deployment of tourist police in leading destinations in these Bicol is to protect tourists during their stay and to maintain the stable peace and order situation in the region, Guinto said. The target is zero criminality in the region victimizing tourists, he added. the continuing rise of Naga and Camarines Sur as a premiere tourist destinations. Providing the energy for the thrust to bring responsive tourism to the fore are Metro Naga tour operators who have formed an organization to better serve a growing clientele. Metro Naga is colourful as it is the center of the biggest Marian festivity in Southeast Asia. Metro Naga is also considered to be the best place to experience the colourful Bicolano life spicy, expressive and diverse, according to Lewis Boni, president of the Metro Naga Travel and Tour Operators (MENATTO), the association which is in the forefront of marketing Naga X to prospective tourists. We at MENATTO recognize Metro Nagas potential to draw in visitors and experience the distinctive pleasures Metro Naga can provide, 30th year of humanitarian services to Bicolanos. The Philippine Obstetrical and Gynecological Society, Civil Registrars Association, Inc., Association of Local Social Welfare and Development Officers of the Philippines, Inc., League of Local Planning of Development Coordinators of the Philippines, Inc., and the National Association of Tourism Officers of the Philippines will also be holding their national conventions in the city this year. The 27th National Biennial Convention of Alpha Phi Omega is also slated in the city on May 24-27. Indeed, the city government has specialized in ecotourism and action tourism, providing the combinations of safety, adventure, fun and comfortable facilities that make the industry such an exciting proposition today, she said. The stimulating new horizons in tourism in the citys outskirts allow visitors to push themselves to new levels of adventure and endurance while soaking up natural marvels and dramatic cultural attractions from the natural world, according to Ravanilla. The city has a great comparative advantage in this sector, based on several assetsguaranteed peace and order, healthful environment, hospitable communities and a base of powerful cultural attractions plus a wide range of very different, often stunning natural environments that are easily accessible and virtually undiscovered by the tourism industry. Ravanilla said quality hotels and restaurants throughout the city mean that thrill-
DPWH asks . . .
in putting order to highway traffic, particularly in town centers or market sites, as motorists often times encounter congestion on the approaches of these areas because of the presence of tricycle terminals or parking areas encroaching on national roads, Dequito added.
DPWH Bicol. . .
of-way or even posters or tarpaulins on equipment being used in the works, he added. Besides, such kind of prohibited political propaganda materials as well as oversized signage could pose danger to motorists when placed along the highways as these may obstruct drivers attention and cover road safety signs. Dequito said that to make sure that district engineers comply with the order, he recently came out with a memorandum order reminding them of DO No. 30. However, a DPWH regional official told the PNA Friday that such order places district engineers in difficult situation, considering that most of these epal politicians mounting billboards on infrastructure projects are incumbent congressmen whose pork barrels are used to finance projects in their respective districts.
Extrajudicial settlement of estate with waiver of Rights Notice is hereby given that the intestate state of the late Manuel A. Baylon of Naga City consisting of various parcels of land known as Lot 23 covered by TCT No. 16735, with a n area of 274 sq. meters; Lot No. 2 covered by TCT No. 23391 with an area of 200 sq. meters; Lot No. 7-E covered by TCT No. 21934 with an area of 294 sq. meters, has been extrajudicially settled by and among his heirs and subsequently said heirs waived their rights in favor of co-heir Haide R. Baylon, per instrument ratified by said heirs notarized by Atty. Florencio R. Rosales under Doc. No. 1265, Page No. 253, Book No. 25, Series of 2011.
Bikol Reporter Published: April 14, 21 and 28, 2013
Republic of the Philippines LOCAL CIVIL REGISTRY OFFICE Province: Camarines Sur City/Municipality: Naga City In compliance with Section No. 5 of R.A. No. 9048, a notice is hereby served to the public that JUAN C. PAAO JR. II, has filed with this Office a Petition for Change of First Name from JUAN JR. III to JUAN JR. II in the birth certificate of JUAN CATIMBANG PAAO JR. III who was born on SEPTEMBER 24, 1972 at NAGA CITY, CAMARINES SUR, and whose parents are JUAN BERINGUELA PAAO JR and LOURDES LEGASPI CATIMBANG. Any person adversely affected by said petition may file his written opposition with this office not later than APRIL 28, 2013. (Sgd.) ALEXANDER M. CAYETANO City Civil Registrar
BIKOL REPORTER Published: APRIL 14 and 21, 2013
Name of Deceased Date of Interment BENIGNO DR. CELSO March 5, 2013 VICTORIA N. ORDILLANO March 3, 2013 DINDO B. VIDA March 6, 2013 HILDA A. ALBAO March 9, 2013 JOVITO A. PAYOS March 8, 2013 EDUARDO E. AYALA March 9, 2013 ZENAIDA S. BENITO March 12, 2013 JOAQUIN JESUS DC. TEODORICO March 18, 2013 DANILO C. PANTE March 20, 2013 NEMESIA V. GONZALES March 25, 2013 DOMINGO Q. VILLAREZ March 23, 2013 JOSEPHINE B. GAYA March 25, 2013 EVELYN S. FILIO March 27, 2013 SABETH S. IMPERIO March 26, 2013 CONSTANCIO A. ELQUIERO March 27, 2013
bikol reporter
a question of privilege . . .
Our country was at 94th place while the US was at l4th. When the Gallup survey was conducted the US was still in the pink of financial health., But Costa Rica, a developing country like ours, was at 6th place. The explanation for this seeming enigma was that the pursuit of happiness is different from happiness itself. At the opposite end are states with probably the most unhappy people. They are Lithuania, Belarus, Kaszakhstan, Japan and Russia. They have the most number of suicides, according to Forbes magazine. It did not, however, indicate the reason for the high suicide rates. In the article, The Art of Rice, published in the very recent issue of Readers Digest, author Robert Fry said that despite the back breaking labor and low pay of farm workers in the Philippines, they are paid only P200 a day, the farmers are, in his view, the happiest. Robert Fry was in the provincial town of Cabangan in Zambales to experience the life of a rice farmer. He met a 73-year old farmer, Robert Opinga whom he described as still active in growing rice each year. In Legazpi City, ask a man you meet why he has a ready smile for friends and relatives. Chances are, he will tell you he is happy to see them. Foreigners, according to reports, are baffled by our people smiling even at new acquaintances. They smile even when they are hungry. You can look at it as a sign that the lack of material things does not weigh heavily on their minds. The belief of Catholic Filipinos that there is a reward in the next life for those who have only the shirts on their backs for the possession is another reason for their sunny outlook.
in the mid-80s, and Mr Prieto became a pioneering entrepreneur, and the photo lab business in the Bicol Region, in a very short period of time, ranked second in the entire Philippines. Mr. Prieto came from a family of entrepreneurship and highspirited dynamism. He is one of the best-known entrepreneurs in the city and has pursued en-
deavours like the construction of the ALDP Plaza Mall, Aljosh Cafe and Restaurant, and radio stations DWAR and DWSS FM. He is popularly known to his friends and family as Anton. His competitive drive and fierce desire to win has made him a powerful force in business. It is also interesting to note that the company has a legacy of great
management leaders and good will of customers. The change it had undergone in the last decade was amazing and quite a learning experience. Now, another milestone shall be crossed in the coming years for a growing company like this. Housed at the ALDP Plaza Mall are shops whose concept is to give the public satisfaction in as far as their line of products is concerned. Apart from the PUREGOLD Hypermart, one of the biggest supermarkets in the Philippines, here is where youll find the ABENSON Appliance Center, DIY Shop, ANGENA Trading, and VC Trading, the textile and garments shop. The Malls ground floor section is also lined with retail stores for garments, acces-
sories and natural supplements, food carts, the BINGO Boutique, and the ALJOSH Cafe. The HYPERTECH Computers, is right at the corner section of the mall, and the PNB Life and CAL Institute.IT also located at the second floor, and is also be the home of the PAG-IBIG (HDMF) Office Naga Branch. The advent of business at the ALDP Plaza Mall is considered another leap forward for Naga Citys commercial and industrial center, and the Management along with the shops wish to thank the public for their continued patronage. We are proud to say that....WE VALUE YOUR BUSINESS AND LOOK FORWARD TO CONTINUING TO SERVE YOU IN THE FUTURE. -Olivia Opiana
DPWH asks LGUs, police to ban use of highways as palay drying ground
BIKOL REPORTER
For Five Consecutive Years by the St. Peter Baptist Catholic Mass Media Awards
04-14-2013 <www.lonelyplanet.com>
LEGAZPI CITY Its palay harvest season in Bicol and the malpractice of drying the newly harvested grains on highway pavements is once again a problem of motorists, which irritates the regional office of the Department of Public Works and Highways (DPWH) here. Since the DPWH has no police power to enforce traffic rules and regulations governing this malpractice by some farmers, all the agency can do is request local government units (LGUs) and the police to see to it that national roads are free from these palaydrying activities. DPWH regional director Danilo Dequito on Friday said it is a common observation that farmers taking advantage of the sunny weather are using portions of national roads and shoulders of highways in desiccating palay and even putting up barriers to prevent motorists from running over the grains. Owners of the palay use boulders and pieces of lumber as barriers which
are dangerous to motorists. These also render traffic obstructions, apart from the fact that persons tending to the palay that is being dried expose themselves to extreme danger from speeding vehicles, Dequito said. It is also observed that shoulders of highways being used as drying pavements are cordoned off by the palay owners, a practice that should not be allowed as it is an encroachment on national roads, he said. We have already coordinated with LGUs with jurisdiction over areas with major highways and urged them to strictly enforce the no obstruction regulation and antiencroachment rule on national roads, including highways shoulders, that were widened to provide more space for the smooth flow of traffic and not to be used as solar dryer, Dequito said. The DPWH has also requested help from the Philippine National Police (PNP) and barangay officials in solving this problem, he said. Meanwhile, we are the also urging the LGUs to help
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