Title NCM 114 MIDTERMS ✅

NCM 114 MIDTERMS BY TONS AND MADS MIDTERMS COVERAGE LEC ● Planning for Health Promotion, Health Maintenance, and pHome health Considerations ○ Planning for successful aging ○ Home care and hospice ○ Community-based services ○ Assisted living ○ Special care units ○ Geriatric Units ● Implementation ○ Physical care of older adults ○ Aging skin and mucous membranes ○ Elimination ○ Activity and Exercise ○ Sleep and rest ● Long-term care ● Palliative care ● Advance directives/DNR ● End-of life care RLE ● IV and Drug computations with gerontologic considerations ● Pre-operative and post-operative considerations in gerontology nursing ● Nursing process in the care of older adults

NCM 114 MIDTERMS BY TONS and MADS sold or services rendered: Provided, That the cost of the discount shall be allowed as deduction from gross income for the same taxable year that the discount is granted: ● Provided, further, That the total amount of the claimed tax deduction net of VAT, if applicable, shall be included in their gross sales receipts for tax purposes and shall be subject to proper documentation and provisions of National Internal Revenue Code (NICR), as amended." ● Senior citizens who have the capacity and desire to work, or be re-employed, shall be provided information and matching services to enable them to be productive members of society. Terms of employment shall conform with the provisions of the Labor Code, as amended, and other laws, rules and regulations. ● Private entities that will employ senior citizens as employees shall be entitled to an additional deduction from their gross income, equivalent to 15% of the total amount paid as salaries and wages to senior citizens, subject to the provision of Section 34 of the NIRC, as amended: Provided, however, That such employment shall continue for a period of at least six (6) months: Provided, further, That the annual income of the senior citizen does not exceed the latest poverty threshold as determined by the National Statistical Coordination Board (NSCB) of the National Economic and Development Authority (NEDA) for that year. ● DOLE, in coordination with other government agencies such as, but not limited to, the Technology and Livelihood Resource Center (TLRC) and the Department of Trade and Industry (DTI), shall assess, design and implement training programs that will provide skills and welfare or livelihood support for senior citizens. ● DepED, TESDA and CHED in consultation with NGOs and people's organizations (POs) for senior citizens, shall institute programs that will ensure access to formal and non-formal education. ● The DOH, in coordination with LGUs, NGOs and POs for senior citizens, shall institute a national health program and shall provide an integrated health service for senior citizens. It shall train community-based health workers among senior citizens and health personnel to specialize in the geriatric care and health problems of senior citizens. ● At least fifty percent (50%) discount shall be granted on the consumption of electricity, water, and telephone by the senior citizens center and residential care/group homes that are government-run or non-stock, non-profit domestic corporation organized and operated primarily for the purpose of promoting the well-being of abandoned, neglected, unattached, or homeless senior citizens, subject to the guidelines formulated by the DSWD. ● "The government shall provide incentives to individuals or nongovernmental institution caring for or establishing homes, residential communities or retirement villages solely for, senior citizens, as follows: 1.Realty tax holiday for the first five (5) years starting from the first year of operation; and 2.Priority in the construction or maintenance of provincial or municipal roads leading to the aforesaid home, residential community or retirement village. ● Indigent senior citizens shall be entitled to a monthly stipend amounting to (Php500.00) to augment the daily subsistence and other medical needs of senior citizens, subject to a review every two (2) years by Congress, in consultation with the DSWD. ● All indigent senior citizens shall be covered by the national health insurance program of PhilHealth. The LGUs where the indigent senior citizen resides shall allocate the necessary funds to ensure enrollment of their indigent senior citizens in accordance with the pertinent laws and regulations. ● Social safety assistance intended to cushion the effects of economic shocks, disasters and calamities shall be available for senior citizens. The social safety assistance which shall include, but not limited to, food, medicines, and financial assistance for domicile repair, shall be sourced from the disaster/calamity funds of LGUs where the senior citizens reside, subject to the guidelines to be issued by the DSWD. ● An Office for Senior Citizens Affairs (OSCA) shall be established in all cities and municipalities to be headed by a senior citizen who shall be appointed by the mayor for a term of three (3) years without reappointment but without prejudice to an extension if exigency so requires. Said appointee shall be chosen from a list of three (3) nominees as recommended by a general assembly of senior citizens organizations in the city or municipality. ● The head of the OSCA shall be assisted by the City Social Welfare and Development officer or by the Municipal Social Welfare and Development Officer, in coordination with the Social Welfare and Development Office. ● The Office of the Mayor shall exercise supervision over the OSCA relative to their plans, activities and programs for senior citizens. The OSCA shall work together and establish linkages with accredited NGOs Pos and the barangays in their respective areas. Penalty Clause under this new law: "SEC. 10. Penalties - Any person who refuses to honor the senior citizen card issued by this the government or violates any provision of this Act shall suffer the following penalties: A. For the first violation, imprisonment of not less than 2 years but not more than 6 years and a fine of not less than Php50,000.00 but not exceeding Php100,000.00. B. For any subsequent violation, imprisonment of not less than 2 years but not more than 6 years and a fine of not less than Php100,000.00 but not exceeding Php200K. C. Any person who abuses the privileges granted herein shall be punished with imprisonment of not less than 6 months and fine of not less than Php50T but not more than 100k Php ● If offender is a corporation, partnership, organization or any similar entity, the officials thereof directly involved (president, general manager, managing partner, or such other officer charged with the management of the business affairs) shall be liable therefore. ● If the offender is an alien or a foreigner, he/she shall be deported immediately after service of sentence. ● Upon filing of an appropriate complaint, and after due notice and hearing, the proper authorities may also cause the cancellation or revocation of the business permit, permit 2