SMALL BUSINESS

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HOW TO START A SMALL BUSINESS

Going into business especially for first-timers can be overwhelming. I have listed below some of the things which must be considered when starting a small business.

Business Name Registration

I think the very first step in doing business is to have a business name. To do this, visit the Department of Trade and Industry (Philippines). You can also inquire online whether your Business Name is available.

Business Plan

A business plan is a detailed blue print of your business. Three important elements that must be present in your business plan. These include your business concept, market, and financial details. Detailed business plans will further discuss these elements as follows: description of the business, competitive analysis, marketing strategies, operations management and general management and financial information.

Let’s face it, many don’t like to go into the process of writing a business pla. However, you must understand that it is not easy to run a business freestyle all the time. You should know what you are doing and know where you are heading. I suggest availing some help from professionals or friends. A written business plan is often required especially if you want to go to the bank or any other financial or government institutions for loans or help.

 Business Assistance and Training

Of course, you will not engage in something which you don’t know. While I’m sure you already have in mind on what to do in your business, it would still be wise to get as many help as you can.

You can avail of the free services offered by Government Organizations. In the Philippines, we have the Department of Trade and Industry (DTI). They offer free training and seminar for new and start-ups entrepreneurs. From time to time DTI offers training on the preparation of business plans, they also offer some loans to Small and Medium Entrepreneurs (SMEs).  Another government agency which offers technical and financial assistance is the Department of Science and Technology (DOST). Visit the nearest DTI and DOST offices in your locality.

Another government agency which offers technical and financial assistance is the Department of Science and Technology (DOST). Visit the nearest DTI and DOST offices in your locality for more.

Business Location

Selecting a  location for your enterprise would depend on the nature of your business.If your business is online, then it doesn’t really matter where you are located. Of course, getting an office or shop in prominent places requires a huge investment and will surely impact on your cost. This is very important to consider especially if the your’s is a small business.

If your business includes retail or anything which requires a good traffic for some daily sales, then getting the best location is a must. When choosing a business location you should always consider putting yourself in the shoe of your customer. It must be a place convenient for them.

Since prime locations are really expensive, a thorough planning is really required. If you are not good with numbers, I suggest hiring a financial expert to help you analyze of the financial feasibility of your business.

Another thing, be mindful of the zoning laws. Is your business allowed in the place? Of course, you don’t want to invest on your building and later on get to stop operating because you are not allowed to operate in certain areas.

Finance Your Business

For startups, I suggest starting small. Unless you have more money to gamble then you can start big right away. This is again another purpose of having a good business plan. Let’s face it, even with the presence of a good business plan, there are still chances of failing.

If you see your business and ideas are working, then you can avail of any financial loans from some entities like banks. Government agencies like DTI and DOST offer loans at a low interest and sometimes no interest at all.

Legal Structure of Your Business

Decide what kind of ownership best fit you. One can choose between being: single proprietorship, partnership, corporation, cooperative. We will be posting the details of these soon.

Business Permits

Register with your city or municipality for your business permit; Bureau of Internal revenue (BIR) to get a tax identification number and the Department of Labor and Employment (DOLE)  for the workers’ compensation. Other permits needed will be given to you the moment you inquire for a business permit in your locality.

Know Your Responsibilities As Employer

If you are a small business or just starting small and doesn’t have the budget to hire a Human Resources Specialist, then you should start learning the legalities of managing people. Common things you should learn in advance include The minimum wage, overtime pay, premium pay, holiday, etc.

51 Comments

  1. Ramon Resty D. Artesano

    Employees, or people, are the most valuable resource in any organization. Having the right people who fit and are qualified for every position in the company is critical because their efficiency and talent will determine the company’s growth and success. Customers may believe that a business is unconcerned about their needs if an employee performs poorly, and they will seek help elsewhere that will result to the failure of the business.

    Ramon Artesano BSIT3-C2

  2. Ralph Tarre Jr.

    The importance of having a right people in starting a business?

    Is they can help you make your business grow and When you hire the right people you can focus on running your business , rather than wor rying about whether employees are gettng the job done. Ralph Tarre Jr. 3C2

  3. Dioneo, Clark Vin BSIT3-C1

    To have a successful business, you must start small and dream big. Business is making income profit per capital, also business come in different aspect or forms; it’s might be goods or services in order to gain and target a mutual benefit and to satisfy society’s needs and wants. Starting a small business is not an easy task . Whether you’re doing something as a simple tasks numerous challenges might happen it kinda trial and error. First you need to do some research regarding on how to manage a business effectively. Second make a business plan under this is your gaol, your target, budget and ect. Think a product or service that it is in demand and can satisfy rather that sustain to the needs and wants of the consumers. Third promote your own business and believe on the quality of your product. And always remember don’t lose hope, be positive cause you have a part where you have something bigger so trust the processTo be a successful business, you must start small and dream big. Business is making income profit per capital, also business come in different aspect or forms; it’s might be goods or services in order to gain and target a mutual benefit and to satisfy society’s needs and wants. Starting a small business is not an easy task . Whether you’re doing something as a simple tasks numerous challenges might happen it kinda trial and error. First you need to do some research regarding on how to manage a business effectively. Second make a business plan under this is your gaol, your target, budget and ect. Think a product or service that it is in demand and can satisfy rather that sustain to the needs and wants of the consumers. Third promote your own business and believe on the quality of your product. And always remember don’t lose hope, be positive cause you have a part where you have something bigger so trust the process.

    -Dioneo,Clark Vin BSIT 3-C1

  4. JOE-ANN GRACE B. HILARE

    JOE-ANN GRACE B. HILARE BSIT 3C2
    The importance of having the right people in a business is very crucial. Having them in your team for starting a business is just essential as having a prominent idea in order for the business to succeed. As a employer its difficult to find but you need to be picky when choosing the right people and deserving to be part of your business. At last, it’s the right people that build a business successful.

  5. FERNANDEZ, JANRY C. BSIT 3-C2

    For me this article helps a lot, because sometimes I found myself thinking to start a business. This article show’s every crucial step for building a business in a proper and effective way giving the idea on what to do, as said in the article even you are an entrepreneur you will always need some sort of help like assistance or training, there’s always a room for new knowledge.

  6. Garcia, Abegail

    Hiring the right person/s on the business will move the business in a positive direction and will become more successful in the future it has big chance that your business lift. Owner have the ability/right to be picky when choosing candidates who he/she feels right for positions because her/his employee is one of the key to have a successful business. It is also important because that “right” person knows what his doing and what she/he gonna do on a work place.

    GARCIA, ABEGAIL BSIT 3-C2

  7. Paolo Miguel S. Samson

    The importance of having the right people is that if you have the right people for the right job it serves a best costumer service experience. it also grants time management, with the right people you will have no worries if they had finish the work late or on time. and lastly hiring the right people can save you money because they get the job done right and clean in just a short time and they may also get a tip for having a fast service.

    Paolo Miguel S. Samson BSIT3-C2

  8. Ronnie Jude T. Tabora BSIT 3C2

    The importance of having the right people in your business is that quality personel or right people will aid in the operation and growth of your business. It’s criticql to hire the right people for your company, no matter what industry you’re in. Also recruiting and retaining elite personels or people, on the otherhand, can be a difficult undertaking.

  9. Pura,Riza Mae S. BSIT 2-C1

    It is very important to choose or to be with the right people in starting a new business to lessen failures and to avoid scams. TRUST ,yes in our situation today it is necessary to choose the right people you can trust and rely your business.There’s a person who stay even if you have nothing but there’s also a person who will bring you down, so choose the right one.And every decisions we’ve made has a different results . Being with the right group of people can help the business grow successfully.So choose WISELY, your life depends on it.

  10. Anjeline C. Sampior

    I have learned many things in this article. Starting a business is not easy but if you have the right people, your business will be successful. Getting information from seminars for new and start up entrepreneurs will give you more knowledge on how to handle your business. If you have the right people in your business, it will be easy for you as the owner because they already have the basic knowledge on what to do. (BSIT3-C1)

  11. TORMIS, WENNIE N. BSIT 3-C2

    The importance of having the right people in starting a business is that you can manage business easily. Right people is easier to manage and they will agree to the plans in the business and supports each ideas.These people has the capability, skill, and talent regardless of the circumstances that you are going through. Right people will treat your costumer right with high quality of service that they are paying for. Right people will give your business name a good reputation that will last. These people have the right mindset to pursue success. They are the most important piece in creating a successful business.

  12. Marion Lloyd M. Santiago Bsit 3-C1

    The importance of having the right people in the business is for us to grow our business and expand because if there is no experience to handle it, this business may go bankrupt. Because if we are just starting a business with no knowledge or experience, our investment is a waste, so do some research before starting a small business.

    Marion Lloyd M. Santiago Bsit 3-C1

  13. This article inspired me to start a new small business here in the Philippines someday. It also taught me where I should go to learn more about contracting a small or large business. It blows my mind that there are so many options for making your project successful, safe, and legal in the eyes of the authorities. Even though starting a new business carries a high risk of losing money or succeeding, this article will explain how to start a new business in greater detail.

    Padalhin, Joemarie P. BSIT 3C2

  14. Bernabe James John Rich B.

    The importance of having the right people is to getting in business like making business plans and include the business concept, market, and financial details. In business you need to learn more about what strategies are you going todo and how to role the income in that kind of business. Start business in small when your are newly it’s also another way in a good business plan because there are still chances in failing. Get some more learning in having business big or small business to lessen failing and permanent close.

    BSIT 3C-1

  15. Irone D. Calpis BSIT 2-C1

    Only two are needed, “Knowledge and sensible works”. For me ask a student if you are planning to build a small business you need a good advice from business expert. Then you look a employee to suit to your business, and it is important for each person to choose the right job that suits their preferences so that they will be comfortable with whatever job they choose and most of all we ourselves know what we are capable of.

  16. Norman B. Lopez BSIT 3C1

    It is very important to have a right people in the business so that it will make the business prosper and grow a larger scale.And also you can trust a right people because they know what they are doing it it is good or bad in business.So that you have a advantage of having a right people.

    Norman B. Lopez BSIT 3C1

  17. Adrian Semillano BSIT3-C1

    The importance of having right people or the best employee in the business have a great outcome. And you can say your business is well productive because you have the sureness inside and outside of the business. Managing your people will help to be better and trying to be the best as the employee or people.

  18. Mark Vincent M Diode

    Business is one of the reason why other people success and achieve their goals in life. Business is one of the source of income right now despite of these pandemic. Having a small business is not easy because you didn’t know if you will succeed at the end. Small businesses is the key of other businessman that has a big businesses right now. Having a small business is the way to train yourself to manage or organize what business is. Planning a business is not easy, you must do first is to plan and think what is the result of your business at the end and also you need to get an experience or ask an advice to the other businessman. For me if you will try to build a business right now make sure that your business is appropriate despite of these pandemic. Having a right people in the business is one of the key to success because if you had the right people or you’re the right person you will organize your business very well and it will move to the positive direction to reach your goals. For me, if you start a business make sure that you have a enough knowledge and experience how to manage any kind of situation if you start a small business.

    Mark Vincent M Diode BSIT3-C1.

  19. Mae Grace L Jundos

    The importance of having right people in a business is you can easily trust them, you can say your opinion and ideas without being criticise and having right people meaning good relationship and your comfortable with each other, so it’s mean both of you can improve and be more productive, that can result to successful business.

    Mae Grace L Jundos BSIT 3-C1

  20. Having a right people/employee is must important especially if you are a beginner to start a business,because having a right people your business come to get closer in successful and choose the right person to boost morale in your business or an organization and also more trust to your people,and know it the attitude of your employee because sometimes there have an employee glare at the money to ruin you and also your business.

    Start business with pray and more support,trust yourself that your business will be successful because there more challenges/trial must you face to be successful.

    Hance O. Peñafiel BSIT 3-C1

  21. Luis Fernando P. Endaya BSIT 3-C1

    There is no one man show in a business, whether you like it or not, you will need the help of other people, business is compose group of people with different position or work fields and skills combine to do the target product and achieve business goals. It is very important to have the right person to certain job or well equipped person mentally and in skills to do the job to to make the production process much more accurate and to ensure the good future of a business. Starting a business needs a plan to know where your business will start and where it is going. After planning you will need enough capital or money to be spent on starting the business, not everyone have the enough money to continue the business, so basically you will need the help of other such us loaning in bank or other private corporation. Carefully pick persons you are hiring because they will be the pillar of your business, with out them the business were surely collapse and if even only one of them are not fully equipped or trustworthy it will greatly affect the business and may result into big casualties.

  22. Monera N Dondoy BSIT 3-C1

    To start a new business as a beginner is quite difficult and challenging. Basically, it is important that one should have enough finances and everything should be planned beforehand. Moreover, to start a business one must be knowledgeable about the market, and most especially the needs and wants of the target consumer. In addition to this, one should know that starting a new business is a risk, it might do well or might not. Being mentally ready and financially capable to start a business is very important in the field, because there is competitions among other businesses and other challenges one might encounter along the way. In which being positive at all times is a must.

  23. Denver Roa Jr.

    Denver Roa Jr. (BSIT 3-C2)

    Having a right person is important because it’s essential. They will help your business/company run and grow. The right person has a good imagine and also it will make a good imagine in your business/company. They can save time, grow, reduce turnover cost, increase team building activities and morale and protects your imagine as an employer. Also they are trust worthy and that’s why having the right person is important.

  24. It’s very important to have a good partner or people surround to you when you are going to start a business. Because it can help you to achieve your goal of being a good partnership also to improve your business.

  25. Kent Nicholas Bertolano BSIT3C2

    The importance of having a right people.

    Who are these people? Why are they important?

    Starting a bussiness from scratch is quite a difficult task, stressful, hassle and risks. In small or large bussiness, right people or right employees is a must. They are the foundation of what your bussiness will become, these people work through hardships so that the bussiness will succeed. In reqruiting new employees, they must have the right skills and talent or even if they don’t have as long has they have the patient, persistency and motive to be an experienced person in that field. They must have the right mindset, focus on sucess and goal is important. Every bussiness must have the right people you cannot achieve greatness if your men is no up to the task.

    Kent nicholas bertolano BSIT 3C2

  26. Rollen Mari V. Gadiano

    For me the first thing to do for a small business is you need a business plan, to think about what could possibly happen if this is your business. Think of a business that can help in this pandemic, that they should actually use it or buy it. Second is to think a name of your business, maybe like a trendy name or a witty name, to be attractive to the customer. Third you must also know how to do / manage your business. And for that you also need a worker you need to train whoever you want to be a worker in your business. And if you don’t want a worker that’s okay as long as you can handle your business.
    Fourth is the location of your business, think a location that suit in your business, like if your business is water station maybe is not hard to find a location for that because that business is needed in our nature. Fifth is the financial, Financial is the most important thing in a business. so you have to gamble the money for your business. Sixth is legal structure of your business in this you can choose if you want a partnership or you want to be single in you business. Seventh Business permit, you need to registered in your city to get a business permit: the BIR and the DOLE for the compensation of workers. The last for me in starting a small business is that everything goes through a bad business and good, you won’t experience that if you don’t try. Have faith and never lose hope.

    -Rollen Mari V. Gadiano BSIT 3-C1

  27. Enrica T. Abrio

    Having the right people in your business is a gem, both in your self and in your business. It is important to have the right people so that you can trust them that sometimes lead you in a peace of mind. And sometimes your people reflects in your business.

  28. Reniel M. Atillano

    How to start a business first thing first to do is , you need to be a observer at your society that like this “thing” is needed to this community cause if you are just want a business like this or what no one will buy , cause no one is interested or needed on what you are selling. In starting a business the hardest the thing is how you can survive your business just like this pandemic , the economic of the Philippines is going down , so you need to consider , why your costumer is still buying on you and why are the trend that your costumer will still keep buying. So if you are in the business you need to be creative on how you handle your business , cause the time pass so fast that your customers of yours will not be your costumers forever. You need to keep in time And if we have right people in our business it will become successful someday.
    -Reniel M. Atillano – Bsit 3-c1

  29. Cydrik B. Gabunilas BSIT3-C1

    The importance of having a right people in the bussines is your work became fast and efficient. Managing your people is important role in industry it helps to grow your bussines and make your products become productive

  30. A business plan is a detailed and well-written document that sets out the various elements of your company. These elements include your business concept, financial details, and marketing strategies. If you are new to business, it would be wise to get assistance and training from various government organizations. The Department of Trade and Industry is a government agency that offers free training and seminars for new and start-up entrepreneurs.

  31. aki canson nishizawa

    Having a right people in business can make your business grow. Because the people you choose will help you in starting your small business to grow and making it a big business by being a responsible employee. If you want to make your employees respect you, you should do your responsibility as a employer dont just get employee if you cant give them what they deserve. Be responsible also in processing the documents needed in establishing a small business so that you will not face problems in the future that can cause not only to you but also to your employee. Plan your business dont just establish your business on the spot and you will just have a problem. Dont expect that you will earn immediately if you establish a business because in reality your business will not be a boom in the start thats why you should plan the business that you will establish. And business is a gamble you will not know that you will win or lose and if you can earn or lose money thats why you should learn techniques how to make your money roll.

    AKI CANSON NISHIZAWA BSIT 3 C-1

  32. Having right person in business is like having a friend that you can trust of handling your business. Right person are once who has respect to other people and has a good disipline in doing their jobs. It is essential to have an effective worker because it can make your business productive and being productive. Hiring the right people today can reduce the number of people you’ll need to hire in the future, as your company grows. Without the right person in your customer service role, you might as well tell potential customers to deal with your competition, because that’s exactly what they’ll do.

    BSIT 3-C2

  33. John Peter B. Solleza

    As a future businessman, i thought there is a lot of importance of having the right people. It is very important of having right people because it can affect your behaviour towards your future. Having right people can help you to grow and can help you to achieve your future that you wanted.
    – John Peter B. Solleza ( BSIT 3 -C2 )

  34. Pamela A. Lucha

    It is very important to have a good people. In a business your not only investing money but also trust. It’s very important to have a good people because in a business your employees will be your asset. Those people makes your business improve or productive because their loyalty is yours. As owner of the business you need to do your job to make those good people motivated and exciting with there everyday work. Without good people you can’t trust no one. Your business will not improved even though you did everything cause you don’t have good people in your business. With a good people our life or our business will be easy it’s more alive and productive.

    Pamela A. Lucha BSIT 3-C1

  35. Laurice A. Abellar

    For me, having a small business is not easy. Because I’ve experienced it. But I’m not the owner of it, I’am only a reseller. Planning a small business of your own, for me, first you need to have an experience for getting some idea how you build your own business. Because having an experience helps you to make wiser in the business.

    Laurice A. Abellar BSIT3-C1

  36. The importance of having a right people in starting a business is that aside from they are the one that you can lean on they are also the one that you can trust in and ofcourse business matters would be easy to handle when you are having or sorrounded by the right people. Business need a love patients, efforts, time and ofcourse right people.

    BSIT 3C2

  37. Renan bisagar BSIT 3-C1

    When it comes to hiring employees, choosing the suitable person is important because the company’s growth depends on them. Employees must engage with clients and customers, and if the right person is hired, the clients and consumers will have a positive view of the company. Employees that are qualified for their positions and understand their roles within the company will not only help the company grow, but will also work hard to enhance and improve it at all stages of development. It takes time to manage people in a business, so it’s important to hire the qualified person. 3-C1

  38. It’s good to start from small businesses because know first the strategy how to handle all the situation in a small businesses and always observe.

  39. Ermie Grace D. Pagsuguiron

    Starting a business is a risk but having a right people to start with is such a blessing. Together with people that has a lot of potential and has a lot of idea on how to start and to run it. That right people can guide you to the right path. To the person that start a business needs to be creative and be strategic for the idea of business so that it can easily click to people. Right people can motivate and also they can share their ideas too. Right people can also be a right place for you. Surrounded by that kind of people may influence you in term of you business goals, mission and vision. Trusted people is such a big help in terms of a financial aspect of a business. Right people must think out side the box to conceptualize some ideas that can help for the growth of a business.

    Ermie Grace D. Pagsuguiron BSIT 3 C2

  40. THE IMPORTANCE OF HAVING A RIGHT PERSON IN STARTING A BUSINESS.

    – As a future entrepreneur it is important of having a right person in a business because, it will help you grow even more of the business you have, finding a right person in a business is so really hard because you need to put time and effort of finding a trusted people like you need to interview them you need also a formal hiring process because now on its hard to trust other people and by that procedure you will have better chances of hiring a right person to work in your business.

    BSIT 3-C2

  41. Gian Gabriel Ybesate 3C2

    Having the right people in the business will help it grow. Each will contribute for the success of your business. Hiring the right employees with good performance will never take your business in the wrong direction.

  42. Andrada Mel V. BSIT 3C1

    To start a small business you need a good and right people in your business. To help you assist the business plan and business location to find a good place to build your business and you can earn and grow your business.
    And also If you have the right people in your company, you can focus on running your business, rather than worrying about whether your employees are getting the job done or done right, in the first time.
    And also you can save money, time and you can give a good costumer service who respects customers and co-workers alike, you’re cultivating the best customer service experience in the market. Because of that you can grow your small business faster when you have a right person.

    Andrada Mel V. BSIT 3C1

  43. The importance of having the right people in starting a small business is that you hire the right person who respects you and your colleagues or co-workers, especially the customers. Hiring the right people/employees to do the job is a critical component of any company’s/business success. That is why you need people who are consistent, productive, patient, and especially those who have experience in your business.

    Anonas, Eljan N. BSIT – 3C2

  44. Angelo Casilagan

    Before I will start a business I will make a research on someone who is business oriented and has a experience in business. By doing so, I can gather some of ideas or information that perhaps can help me to prepare a successful business. Also, knowing the high risk on doing business is what I have to prepare for. Even though I am not a risk but in business I have to. Knowing business has it’s high risk but business is the key to one’s prosperous life.
    In business, also I have to consider myself to socialy interactive. Introvert person’s has no place in business for how can they sell products if they lack of sociality? Furthermore in doing such business also to be consider is that is the business I have to build is trend. Do people would like to buy the product I will sell? And need to consider what is the need in your surrounding or environment. Maybe this question may help me in my preparation in starting a business. Another thing to consider to start a business is you have to trust in yourself that many things will happen in your business,you need confidence and faith that your business will succeed.

  45. Jimrae F. Paragsa BSIT 3C1

    So basically having the right person is very important and necessary today in our life. Especially in this article about starting a small business, choosing the right people for it is the best decision and the only available option that you have right now. For me success can’t be done if you are alone but I believe that success can be achieve by choosing the right people that surrounds you. People who stay and trust you when you have nothing, people who can lift you up in the times that you are down or discourage and lastly people who are giving you guidance when you are in your darkest times in your life. All of this is up to you, a lot of people surrounds you but only a few of them is real to you. Everything is in our hands every desicions that we’ve made has its own results or consequence. Always think and be careful on people that will surrounds you and whom you trust because this is not a game that you can restart if you made mistake but rather it is a risk that would change your life forever.

  46. In my opinion, I think that is correct you must have plan your business first. Of what business are you going to start. You must start in a small business, then you must be smart of what business are you going to choose. If their is competence or not? Or can you attract more customers than them? You must have more friends and “suki” before starting a business if you don’t want to bankcrupt it. Business is a risk, especially in this situation. I dont know how much amount of net growth before applying a permit on your business. For example your business earns Php10,000 a month. Then the requirements for applying a permit and having a tax is Php12,000. It is much better to start with a small business. Then if it is successful, it is the time that you were going to upgrade your business and thats the time you’re gonna get a goverment required business permit. And by the way the location of your business is also very important. That’s all, thankyou!

  47. These steps improves tracking and accountability, that structure helps businesses determine the resources it needs to grow. Similarly, organization is essential for product diversification, such as the development of your new product line. If you organized properly your business it helps you reduce waste.

  48. These steps improves tracking and accountability, that structure helps businesses determine the resources it needs to grow. Similarly, organization is essential for product diversification, such as the development of your new product line. If you organized properly your business it helps you reduce waste.

  49. Axel Mer N. Dolero

    Hiring the right employees to get the job done is a hardest component of success at any company. As a business owner, you have the ability to be picky when choosing employees who you feel are right for positions. By hiring the right person, who respects customers and co-workers put, you’re creating the best customer service experience in the market. Employees who makes good interpersonal skills are fit for building your business.

    -Axel Mer N. Dolero BSIT 3 C2

  50. Jhon Christian T. Talaman BSIT3-C2

    Its important to have a right people or employees in your new business, to make sure your business will grow and successful and as if your a competent business owner you need to have the ability in choosing the candidates that you feel he/she are in the right positions.

  51. The importance of having the right people cannot determine the success and failure of our life we have the right to choose the right person to motivate as in every aspects of our life. the right person. The right person will motivate you to pursue your dreams or goals in life. The right person will encourage you to follow your own not the others. Every person has different aspect in life, there are good person’s and bad person’s we have the right to choose our path.

    (3-C2)

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