GFRIEND (여자친구) – Crossroads (교차로): MV Review

As GFRIEND starts to upload videos to BigHit, we will remove incentives to all vids uploaded to 1theK.

Vids will also be embedded direct from respective channels, instead of getting the same with 1theK.


We will now do a review of GFRIEND with their song Crossroads.

This comeback is their first since Source Music’s acquisition. With this event, we are expecting some major milestones for the group in the coming years.

So, being a Buddy for one year, how will the author rate the group?

(Side Note: To wit, we will not review Labyrinth, as this has no corresponding music video.)

Storyline

The storyline presented is complete. It started with Eunha seeing a butterfly, stepping backward and falls. At that point she realized that it was a dream.

Later on, the story focuses on a strained friendship. This is emphasized by them arguing, being deaf, and them refusing to hold hands. As the remaining five realized that their friendship wins over anything else, they are now rushing to help Eunha, who is now under a shaking building. It ends with them playing fireworks at near-end.

Contents

Guitar tunes give a start, then proceeds with fast beats. This similarly follows Time For The Moon Night, which is amusing. It then builds-up sufficient tension needed to illustrate what’s going on in the video. This is the case with electric guitar tunes at the end.

As is with Sunrise, the main character is Eunha. The music video only shows the story, something that they want to share with us. Even at the first listen, the music video is quite sufficient for me to be moved on it.

As a whole, this also reminds us of BTSRun or I Need You. It is more on compacting a whole movie into a music video.

More symbolisms are featured in Crossroads. These include items like a treasure box full of butterflies, mirror, trains running, and standing in a crossroad. Summing up their message:

Several times, as we journey in our lives, we meet our loved ones who will join us. While we do have disagreements, this should not hinder our relationship with them.

We also have to treasure those who are with us, while there’s still time. Don’t make it a point where we will regret, then rush to show that we appreciate them.

As TheBiasList noted, their shift from innocent concepts to being typical worked against them. Like other reviewers, I find it also quite bland and boring, and felt that it would’ve been better if they went a different concept. Or at least copy their cute concepts.

The only thing disliked is on featuring a crystal ball, which implies astrology.

Final notes

The 1theK logo is still there at 2:52, albeit not now being primarily uploaded there. The final video somehow recognizes their former distributor label.

Due to their attitude, I picked them as one of my top three groups. So, as promised, extra five points will be given to them starting with Crossroads.

Further readings: TheBiasList | KPopReviewed

TweetNewscaster’s Overall Rating: 90.59%
Grade: A-
Assessment: Very Good

Scoreboard

Aspect Criterion Points Base
Storyline 10 10
Appearance 24 30
Music 10 10
Dance
Lessons 9 10
Entertainment 19 25
Other Factors Outstanding attitude 5

Rating K-Pop Groups 2019: Big 3 and YG Groups (TWICE, ITZY, BLACKPINK, BTS, TXT, GFRIEND)

(Side Note: In rating select groups, primary objective is to assess the groups’ responses and attitude of its members. These are crucial also for their survival, profitability, and reputation.

Groups who are not mentioned here and in related articles are presumed to garner 85.00% rating, or “Satisfactory”, unless otherwise stated.)


TWICE

The most impressive attitude of TWICE is on giving their best to Onces. They’ve shown this in their recent Manila concert. Despite having health issues, especially Mina and Jihyo, they managed to make PH Onces happy by having complete attendance. PH being sorely deprived of visits, they make it up by giving their best shot.

Another best attitude is on thinking of fellow member. They dedicate their awards to Minari, and allotted space for her. Not to mention Jihyo finding a way to include her despite absence, and comforting her (together with Nayeon). In fact, they realized how even one member can make difference to the group.

As to Jihyo, she expressed her desire to recover quickly from neck strains. This is the kind of attitude the author appreciates much. But she must take a rest for now, and take time. Also for Minari, who always take time to attend on activities even if ailing, she really needs to rest.

A point for improvement is for Dahyun to be a camera spotter, which they missed. Talk about caring for others’ privacy. If one remembers, Dispatch sneaked into Jihyo and Kang Daniel’s privacy, since Tofu was not included in their roundabouts. Take Dahyun in the picture, and surely Dispatch won’t “invade” into the couple.

Rating: 92.00%
Grade: A-
Assessment: Very Good

Scoreboard

  Criterion Points
1 Health issues 5
2 Dating issues 5
3 Other issues (internal) 5
4 Attitude 10
5 Attendance in concerts, meet-ups, and overseas TV shows. 10
6 Review as whole 5
7 Dubu being a camera spotter for Jihyo 1
Giving the best for Onces 5

ITZY

So far, no issues related to the rookie group were encountered. What’s outstanding was that Chaeryeong helped Stray KidsBangchan during the athletics. To add, their staff recalled how kind and generous the group was by treating them with foodstuffs.

Rating: 95.00%
Grade: A+
Assessment: Excellent

  Criterion Points
1 Health issues 5
2 Dating issues 5
3 Other issues (internal) 5
4 Attitude 9
5 Attendance in concerts, meet-ups, and overseas TV shows. 10
6 Review as whole 4
7 Other factors

BLACKPINK

Even with minimal engagements, BLACKPINK still hits the charts and sales. Part of success lies on their attitude.

The most conspicuous attitude was of Jennie, especially in their recent PH visit. Despite enduring pains, she maintained her composure and greeted PH and Macanese Blinks who are waiting for her last June. If this is lingering, she has to take a rest.

Another attitude worth commending was of Rosé. It can be remembered that she was not given solo debuts for this year. Upon learning of this issue, Rosé immediately responded by telling fans of that event. She assuaged fans, and told them not to worry about her. To add, she tried to communicate with some fans using sign language.

Jisoo showed her concern with Jendeukie, as she hugged and comforted her all the way at the airport.

Finally was that of Lisa, being humble, polite, and approachable in facing the press and other people. Most notable is on donating money to help flood victims in Thailand.

So far, no other negative issues re attitude were encountered with BLACKPINK.

Rating: 95.56%
Grade: A+
Assessment: Excellent

Scoreboard

  Criterion Points
1 Health issues 5
2 Dating issues 5
3 Other issues (internal) 5
4 Attitude 10
5 Attendance in concerts, meet-ups, and overseas TV shows. 10
6 Review as whole 3
7 Responding to issues 5

BTS

The attitude played by BTS for this year is very outstanding. So, it’s not a surprise if they still are in the top.

First of all is on being genuine, sincere, humble and “good-natured”. This humility is expressed in their song Boy With Luv and Make It Right, where they go down to be with ARMYs. This they also do when dealing with some people. These acts will take them to greater heights.

Second aspect is on being responsible for actions. This is noted with Jungkook who was involved in car accident. Upon happening, he apologized and took responsibility for the incident.

Most of all, they are in complete attendance. Name any overseas event this year, and we’ll see that they haven’t missed attendance to these. Even in the US, where K-Pop is quite new, they managed to be complete on various shows. Not to mention being complete in virtually all concerts and engagements.

Charity works have to be also noted. Suga donated 100 million won to Korea Pediatric Cancer Foundation. RM later gave already the same amount to a deaf school. The group also donated a huge sum to continue the Love Yourself campaign.

Another positive note is on influencing ARMYs to be socially responsible, like awareness campaign on Amazon and other environmental projects. For instance, Vietnamese ARMYs opened a school and named it after V (Taehyung), in addition to forest project named after RM. ARMYs even went far to help fellow fans who can’t afford the Saudi concert.

A point for improvement would be on toning down intense moves. Otherwise, this might pose danger to their health. This time, they have to take things easy and consider safety first.

Rating: 94.00%
Grade: A+
Assessment: Excellent

Scoreboard

  Criterion Points
1 Health issues 5
2 Dating issues 5
3 Other issues (internal) 5
4 Attitude 10
5 Attendance in concerts, meet-ups, and overseas TV shows. 10
6 Review as whole 5
7 Health considerations 2
Showing good influence to its fans 5

TXT

Health issues are still underway, such that the group’s supposed recent fanmeet was cancelled. But this has no negative effect at all. In fact, despite this, they managed to name their own fandom and greet their fans in live chat.

To add, Taehyun cared for MOAs by having a coffee truck, loaded with foodstuffs. This shows how special fans are for him and the group.

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Rating: 95.00%
Grade: A+
Assessment: Excellent

Scoreboard

  Criterion Points
1 Health issues 4
2 Dating issues 5
3 Other issues (internal) 5
4 Attitude 10
5 Attendance in concerts, meet-ups, and overseas TV shows. 9
6 Review as whole 5
7 Other factors

GFRIEND

GFRIEND’s attitude, and attendance during Manila tour, convinced me to include them as one of three most favorite groups.

They performed in their Manila tour as a complete group. They even appeared complete in a PH music show. As such, extra five points will be given in favor of them in their next comebacks.

So far, there were no major issues on their attitude. If there’s any, they respond very well.

We’ll explain some positive attitudes here. For instance, Sowon just shrugged off the dating issue with Cha Eunwoo as if nothing happened. Another example is Yerin, who sent a coffee truck for Apink’s Hayoung and Red Velvet’s Joy as support for their own activities.

As for SinB, she immediately responded to allegations that she is a difficult person, while it clearly tells otherwise. This was amidst her words taken out of context during Produce X 101. Finally, the group itself in a snap clarified their being focused on phones during live radio broadcast. These responses, like what we will discuss later with CLC, are very important to avoid misunderstandings and issues.

Rating: 97.50%
Grade: A+
Assessment: Excellent

Scoreboard

  Criterion Points
1 Health issues 5
2 Dating issues 5
3 Other issues (internal) 5
4 Attitude 10
5 Attendance in concerts, meet-ups, and overseas TV shows. 10
6 Review as whole 4
7 Other factors

We will review in next article other groups, particularly CLC, AOA, MAMAMOO, Momoland, and SATURDAY.

Rating K-Pop Agencies 2019: Part One (CUBE, Pledis, FNC, Source Music, SD, WM, Woollim)

(Side Note: In rating agencies, primary objective is to evaluate agencies’ responses to various issues. Responses are a crucial ingredient for agencies’ and groups’ survival, fame, and profitability.

To a lesser extent, financial aspects might be tackled, but will not be a major factor in rating them.)


CUBE Entertainment

What was once thought of as sidestepping girl group over other, turned to be a back-to-back girl groups’ success for the agency. These moves earned fruitful results, as CLC earned a spot on Billboard’s Social 50 charts. As for (G)I-DLE, they are now on the way for US promotions, plus their status improved upon joining Queendom.

CUBE Entertainment encourages creativity, and that is the value most apparent in them. In fact, CLC’s Yeeun participated in composing lyrics of their songs No, Me, and Devil. Even (G)I-DLE’s Soyeon took part for No. It even provided a soft comeback for the latter group to help them shine further.

Another positive aspect noted is on their consistent scheduling for CLC and (G)I-DLE. As revealed by a VLive, the latter is slated to release its track on January next year, and CLC on March. This will be an added point for them.

While the response to E’Dawn and HyunA was not impressive, it mattered a little. In fact, PENTAGON still has its regular comebacks and promotions, just like PRISM world tours in Americas and Europe. And the agency kept Universes updated on group’s travel status following the flight mishap. Most important is on letting injured members like Kino and Yanan take rest.

For its long-term success, it might be helpful for them to tolerate dating scandals or give positive response. Another suggestion would be for them to create another boy group. They also have to strategize on how to make PENTAGON and CLC stand out further. Finally, on engaging more members to be composers at the same time.

Group(s) Rated: CLC

Rating: 91.67%
Grade: A-
Assessment: Very Good

Scoreboard

  Criterion Points
1 Promotion of groups 4
2 Rolling of comebacks 5
3 Handling boy groups 4
4 Handling girl groups 5
5 Assessment as whole 9
6 Longevity of groups 10
7 Handling issues and responding 8
8 Encourages creativity 5
Uploads videos to 1theK 5

PLEDIS Entertainment

The agency has been confident on SEVENTEEN as its flagship group. In fact, it succeeded in eliciting attention to the group via comebacks, ending in a bang with Hit, and still releasing another new one with Fear. This is on top of issuing statements on health of S.Coups.

Meanwhile, promotions for NU’EST are also being done, and it’s good that they are promoting it in many countries. Despite rigging allegations, their involvement in Produce series helped to promote Nu’est better.

These kinds of engagements rebound well, as reflected in album sales. It would’ve challenged the Big 3 today in terms of being leader. But it has another major problem.

The worst part is on handling girl groups. Recently, Pristin took up what After School left off, without any activities for this year. Its member Rena (Yaebin) once recalled that the group “was working with an album” till they were ordered to disband. Essentially, Pledis wasted opportunities to make the most out of this girl group.

While the agency’s advice to Kyla and her health was the best decision, still they did not make it up for this year with remaining members. This is apparent with Kyla’s clarifications on this issue.

Kyulkyung and Nayoung both hail from I.O.I and Pristin. With both groups disbanded, and because Nayoung was tired of joining groups that disband over and over, she decided to be a soloist in other agency. Four members who left later signed with new agency and re-debuted as Hinapia. And as of this writing, Xiyeon is currently battling depression primarily due to this scenario.

It’s time for Pledis to revamp the way they handle girl groups. Otherwise, this aspect will be their Achilles’ heel once they plan to expand.

Rating: 70.00%
Grade: F
Assessment: Failed

Scoreboard

  Criterion Points
1 Promotion of groups 4
2 Rolling of comebacks 4
3 Handling boy groups 5
4 Handling girl groups 2
5 Assessment as whole 7
6 Longevity of groups 8
7 Handling issues and responding 7
8 Uploads videos to 1theK 2

FNC Entertainment

The year 2019 has been a half-half for FNC Entertainment: half-successful, half-failed as a whole. It failed somewhat on handling groups on hiatus and handling issues with Cherry Bullet. Meanwhile, they succeeded in some aspects, such as handling of Burning Sun issue, promoting AOA via Queendom, and giving N.Flying opportunities to shine via lead song Rooftop.

Negatives

Minor problem is on not giving necessary solo debuts for remaining CNBlue members. While Japanese versions of these are in place, it can’t be strictly considered as such.

In addition, their silence on disappearance of Cherry Bullet’s Kokoro and Linlin (plus Mirae) makes matters worse. They only issued statement upon their departure. In the past months, the group adjusts choreography with remaining members. That alone signals something is wrong with the rookie group, yet FNC is not solving this problem.

These things reflect their being unprofessional when it comes to groups like this, similar to what MLD Ent is doing. Better for FNC not to debut another group.

Finally, another hurdle is on FTIsland, especially with Jonghoon’s departure and Hongki joining the military. How will the agency restructure the band to keep it running? We’ll have to see it next year.

Positives

On the other hand, positive aspects need to be mentioned. First, it’s pleasing that FNC promotes N.Flying by giving three lead tracks and fanmeets overseas. They just have to promote it and SF9 further, as they have greater potentials.

Finally, they are renewing contract with AOA and keeping us updated, especially with the group joining Queendom. This sparked public’s interest in them being an eight-member group, and this helped them regain popularity. Quite interesting, since we might expect some developments after their sole comeback. Hope this will be turning point for all members to reunite.

Group(s) Rated: AOA

Rating: 74.55%
Grade: F
Assessment: Failed

Scoreboard

  Criterion Points
1 Promotion of groups 3
2 Rolling of comebacks 4
3 Handling boy groups 4
4 Handling girl groups 3
5 Assessment as whole 8
6 Longevity of groups 10
7 Handling issues and responding 4
8 Uploads videos to 1theK 5

Source Music

Source Music has been home to its sole group GFRIEND. Just like BigHit, it’s amazing that they are steering clear of any issues against the group.

Added to that was the agency’s consistent promotions through the tagline “Go, Go, Gfriend,” a concert tour of the group across Asia.

While no negative remarks against them are reported, the major challenge today is on how to market the group against other more famous rookie and old ones. This is an aspect they have to improve as Gfriend is still lagging behind in terms of overall group popularity index.

It being purchased by BigHit is now offering opportunities for Source Music to expand its lineup and establish international linkages. We’ll see what they can do in the coming years.

Group(s) Rated: GFRIEND

Rating: 96.00%
Grade: A+
Assessment: Excellent

Scoreboard

  Criterion Points
1 Promotion of groups 5
2 Rolling of comebacks 5
3 Handling boy groups
4 Handling girl groups 5
5 Assessment as whole 9
6 Longevity of groups 10
7 Handling issues and responding 9
8 Uploads videos to 1theK 5

SD Entertainment

SD Entertainment is home to its sole group SATURDAY. Although the agency itself is not yet famous, this has the greatest potential to succeed someday. This year, they are one of the most responsive agencies. Big and small agencies can learn something from them.

First is on its clearly-defined succession plan, completely absent in other agencies. When Chaewon left SATURDAY last year to focus on studies, Juyeon filled the void last January. Next is Sunha, who left last March to find another career, and afterwards Minseo was picked. This August, Chohee and Sion left. While remotely possible, expect the agency to pick additional two members.

Second is on its efforts to provide another comeback for the group. In fact, it assigned MakeStar to facilitate this purpose. It’s as if SD Entertainment says to us, “Want comeback? Fund us and then we’ll provide new one.” As of September they reached their target amount, and are on its way for a second appearance.

Finally, they make necessary adjustments on choreography upon change of members. This is the case when the group adjusted WiFi’s choreo upon Sunha’s departure.

The agency’s formula of borrowing concepts from other stars, and stable succession plan will put Saturday on radar alongside other famous K-Pop groups. If they decide to retain the cute concept, one of their songs someday will be a bop and be famous internationally.

SD Entertainment’s efforts bear good results. And here’s another good news: the branding index for a month lists their group as one of the 50 most famous in Korea.

Some things must be improved here. As they expand internationally, they have to translate most of their posts in English. This will be a lot of help to reach out to fans. Second is on consistent uploading to 1theK, as this is the point where their song WiFi became famous. Finally, their group has to involve themselves in various shows like Queendom and Masked Singer.

Group(s) Rated: SATURDAY

Rating: 93.33%
Grade: A+
Assessment: Excellent

Scoreboard

  Criterion Points
1 Promotion of groups 5
2 Rolling of comebacks 5
3 Handling boy groups
4 Handling girl groups 5
5 Assessment as whole 10
6 Longevity of groups 10
7 Handling issues and responding 10
8 Uploads videos to 1theK 2
Language barriers 3

WM Entertainment

As to ONF, we have to see some developments on promotions. Despite being in the scene for three years, they are tagged as underrated. WM has to improve on this.

WM had its best shot on Oh My Girl, with its two lead tracks being streamed more. In fact, the group even managed to bag music awards, and Koreans gave favorable responses on their music.

The agency even apologized for lack of immediate response on Jiho’s health issues, and pledged to update fans with her health status. It helped also that they permitted the group to join Queendom. This resulted in Oh My Girl being recognized as one of the most famous girl groups this year, and helped a lot for them to discover new concepts.

Rating: 89.09%
Grade: B+
Assessment: Good

Scoreboard

  Criterion Points
1 Promotion of groups 4
2 Rolling of comebacks 5
3 Handling boy groups 3
4 Handling girl groups 5
5 Assessment as whole 8
6 Longevity of groups 10
7 Handling issues and responding 9
8 Uploads videos to 1theK 5

Woollim Entertainment

As of this writing, INFINITE is still inactive, not to mention Woohyun enlisting in the military. Woollim also has to push through in giving Golden Child necessary promotions.

With regards to girl groups, they are at their best. Consider Lovelyz, who are being given chance to shine this year through a single promotion, letting them join in Queendom, and giving solo debuts for Babysoul and Kei. Also, they started adding new group called Rocket Punch, and are aggressively promoting it. This signals their readiness to expand with different approaches.

Another positive development was on malicious comments. As stated by the agency, they are continuously pressing charges against those who do. That alone is a very positive step to protect the mental health of their artists.

Rating: 87.27%
Grade: B-
Assessment: Satisfactory

Scoreboard

  Criterion Points
1 Promotion of groups 4
2 Rolling of comebacks 4
3 Handling boy groups 3
4 Handling girl groups 5
5 Assessment as whole 8
6 Longevity of groups 10
7 Handling issues and responding 9
8 Uploads videos to 1theK 5

For our Part 2, stay tuned for our review of RBW, Starship, PNation, Fantagio, Off the Record, Polaris, and OSR.

Rating K-Pop Agencies 2019: BigHit Entertainment

(Side Note: In rating agencies, primary objective is to evaluate agencies’ responses to various issues. Responses are a crucial ingredient for agencies’ and groups’ survival, fame, and profitability.

To a lesser extent, financial aspects might be tackled, but will not be a major factor in rating them.)

As BigHit is making major strides in K-Pop for 2019, and being a big company now, this warrants a stand-alone rating of agencies like SM, YG, and JYP.

Overview

BigHit became a big hit this 2019, with success of BTS’ promotion and tours, and debut of its rookie group TXT. A running joke tells of BigHit not included in Big Three, as its name also starts with “Big.” But later events turned in favor of them, being one of Big Three agencies this year, quite dislodging YG.

The responses by this agency have to be noted. With military service looming to all Bangtan members, the agency responded by giving another boy group. It also purchased Source Music, which houses GFRIEND, citing shared values. Finally, BigHit also added another valuable person from SM Ent to share insights for operations improvement.

Clear health

BigHit did not overlook the health status of its groups. For instance, its dance director reminded BTS not to go too far in dancing. The agency also suspended some meetups on TXT to look after their health.

It’s amazing how BigHit managed to steer BTS clear of various issues that usually plague other groups. For instance, it issued immediately statement denying dating issues with Jungkook, up to the point that they charged the offender to protect him and the tattoo shop. Another action worth commending is by giving the lead group long break. The group deserves this after long years of work.

Part of their success lies on their so-called “Liberal Trainee” system, where the company trains them to be responsible in social media, and face consequences if gone wrong.

Further responses

Additional responses have to be noted. As of now, they are charging those going below the belt against leading group. Although minimal, it is one step higher towards making social media a safe place.

It advised entities to be vigilant amidst reports of counterfeit BTS concert contracts. Recently, Jungkook got involved in car accident, which BigHit immediately responded and apologized. Later on, following complaints from the fandom, BigHit listened to ARMYs by hiring their own translation team.

So, it’s not surprising that in virtually all engagements, BigHit is taking the lead from charts to album sales and profits.

Improvements

With its desire to expand comes the challenge on sustaining its boy groups in the long run. As TheBiasList pointed out, international scene has short-term memory over boy groups. Plus, since TXT is being deemed to be a shadow of BTS (and on the latter’s success), BigHit should clothe the rookie group with its own identity.

Group(s) Rated: BTS and TXT

Rating: 97.78%
Grade: A+
Assessment: Excellent

Scoreboard

  Criterion Points
1 Promotion of groups 5
2 Rolling of comebacks 5
3 Handling boy groups 5
4 Handling girl groups
5 Assessment as whole 10
6 Longevity of groups 10
7 Handling issues and responding 9
8 Other factors

Love Advice No. 108 (GFRIEND and Honey Popcorn)

Missing out on my love advices? Well, here we go again!

For the first time, we are giving love advice to our fellow K-Pop reviewer. This is all about a guy, who upon being frustrated with GFRIEND, stumbled on another group called Honey Popcorn. As I am scanning MV Reviews of various artists, plus comments, I can’t help but be amused at his love predicament, which we will show later.

This is a way of helping fellow commenters as they’re undergoing various problems. And by the way, as you read it, this is just for fun, so never take these things seriously. This is not really a contest between two groups, but I do hope that you will learn some lessons here. Let’s start!

From a commenter in TheBiasList:

As you know, my GFRIEND and I are currently going through a trial separation. During this time, I met Honey Popcorn. She’s different from all the others. My friends are trying to convince me not to like her. They say she’s from a different neighborhood and she has a questionable past. I don’t care about that. I only know how I feel when I see and hear her.

Though we’ve only shared a couple of moments together, I feel that there’s a future for us. I want her to stay. I want my friends to realize she’s a real person with something to offer the world. Please stay, Honey Popcorn. Let us walk the flower path together.

Prior to that:

My GFRIEND and I are going to be spending some time apart during this release [of “Fever”].

My Advice:

Stick with GFRIEND.

As I see it, you and GFRIEND are on this trial stage. Your problem with GFRIEND is just temporary. Don’t feel bad about it. It’s just normal that all of us, like her, undergo some trials like this one.

I recommend that you stick with first love than find somewhere else. This is not a question of being purer among the two, but a question of commitment. In times of trials like this one, how willing are you to stick with her till the end? What if next time, she might make it up for all times she missed?

Now, what if Honey Popcorn later on made something you don’t like? Getting to know another girl again? Another scenario: Let’s say that your feelings with GFRIEND rebounded. More likely, she lost virtually all her love for you. Double brokenhearted for sure. Then, where will you go?

Plan B

If you eventually decide to leave GFRIEND in favor of Honey, some things must be remembered:

There’s a strong need for both of you to know each other. I’m afraid to admit that time will expose some of the problems that will be encountered on your new relationship, just like what you experienced in the past. Just look at Goo Hye Sun and Ahn Jae Hyun.

You just have to take more time. Take it easy. Time will tell if there will be a future for both of you, since we alone can’t tell the future.

Finally, you have to help Honey Popcorn redeem herself. Since as you say, she has a questionable past. Knowing more about her also helps you decide on giving her new look and character. Considering that neighbors already know her personality and attitude, she can’t redeem herself alone. Again, help her. This shows that you really care for her in her trials.

Taxation Straight Problem No. 10: GFRIEND

Since malapit na ang board exam, try ninyong i-solve ang problems para maassess kung handa ka nang mag-take ng CPA Board Exam this October. Solve these problems:


First Problem

Last August 23, GFRIEND held its 2019 tour called “Go Go GFRIEND” at Manila:

Discussion Questions

  1. For income tax purposes, what will be the taxability of GFRIEND?
    1. Resident citizens
    2. Resident aliens
    3. Non-resident aliens engaged in business
    4. Non-resident aliens not engaged in trade or business.
  2. On what type GFRIEND will be subject to income tax, and who will withhold the tax due (if applicable)?
    1. Graduated tax rate or 8%, at GFRIEND’s option; Source Music
    2. Graduated tax rate; local promotion agency
    3. 25% of gross income; local promotion agency
    4. 25% of gross income; Source Music

Second Problem

Assume that Eunha is engaged in business of selling height-growth products in Philippines. These products are sold in a continuous basis. She only visits the country monthly or quarterly to check on status of business.

Discussion Questions:

  1. For income tax purposes, what will be Eunha’s status? (Choose one)
    1. Resident citizen
    2. Resident alien
    3. Non-resident alien engaged in business
    4. Non-resident alien not engaged in trade or business.
  2. Assume that her products are VATable. Explain the tax effects of her products, assuming that she is VAT-registered:
    1. Input VAT
    2. Output VAT

Taxation Problem created by: TweetNewscaster

AFAR Straight Problem No. 8: BTS and GFRIEND

Prepare yourself for CPA Board Exam through these kind of problems, like this Advanced Fin. Acctg. and Reporting problem:

You may have heard of ARMYs and Buddies talking about BigHit’s purchase of Source Music. While some are excited on this, others are not happy with it. Let’s see what will happen afterwards, but expect a better future for these groups they manage.

If you are the lead Accountant of the company, what will you do? Use all concepts that you learned in Advanced Accounting. Solve this problem:


This last week, BigHit acquired Source Music and is planning to do the same with RBW. This has effect of the latter two agencies as being subsidiaries of BigHit. As a consequence, GFRIEND, ONEUS, MAMAMOO, and other groups under two labels will be indirectly managed by the parent group.

Source Music is on its way to relocate its headquarters to BigHit’s new building.

Discussion Questions

  1. Is BigHit exercising significant influence or control? Explain.
  2. Does this purchase fall under merger or consolidation? Explain.
  3. (Independent case) Assume that royalties on every comebacks are divided as follows: 60% to BigHit and 40% to Source Music. Explain and/or illustrate where will these portion/s of income go. (Hint: non-controlling interest in net income of subsidiary)

Advanced Fin. Acctg. and Reporting Problem prepared by: TweetNewscaster

Featured Image Credit: Logo of two agencies. For illustrative purposes only.

GFRIEND (여자친구) – Fever (열대야): MV Review

This will be the last MV Review for this month, as I have to focus more on Annual Report, and take a break from posting at the blogsite. All MV Reviews for select July releases after GFRIEND will be published next month, unless otherwise announced.


It has been long since we first reviewed GFRIEND’s opening track this year called Sunrise, where one by one we detail how we review and rate the group.

After Sunrise, they embarked on promotions in Japan, with their song Flower. Next was their soft comeback with their song named Zzan (Cheers), which was used as one of OST of Just One Bite, a K-Drama program. Meanwhile, Eunha collaborated with Ravi of VIXX in an advert project using the Spring theme.

Being a Buddy also, I tried to view their second teaser of the newest song Fever.  First expectation was that they will illustrate again the summer. But as I viewed it, including comments, I felt lost and puzzled. Let’s see in this review if GFRIEND performed well with their new concept:

The storyline revolves on them longing for themselves to spend summer together, and desire to go outside. Still unclear? That is. It also seems surprising that 1theK did not give any hint or storyline behind the song. This would help viewers give an idea what the MV is all about. Meanwhile, the summer theme is consistently present in the video.

GFRIEND portrays its maturity by wearing outfits we don’t see in previous tracks. On music, that was quite exciting, but the pumping music leads us up to that point and nothing else. Their moves can be easily learned, as they used simple steps and added dynamics to it.

The only funny scene was on Umji holding a clear umbrella. While this means things/people that can’t give enough shelter, and while many would not laugh at it, try yourself doing it on a sunny day. On the other hand, viewers would benefit from them, as they teach us to appreciate various plants, especially the cactuses. In fact, I liked also their feature of round cactus.

Review by other sites

KPopReviewed took on a candid approach to GFRIEND. Fever takes on the other side, staying away from conventional tunes that defines the group.

The blogger listed down some negative points for the song. This includes lack of luster needed as they are venturing in new genre for K-Pop. Added to that was the lack of outstanding vibe and facial expressions that will impress upon viewers’ minds. Also, he/she wanted to know the storyline. Meanwhile, positive notes include dance, which tells what GFRIEND will show in their next releases.

Though harsh, the blogger retracted a bit owing to “not-so-successful” releases of Summer Rain and Sunny Summer.

TheBiasList also felt that their recent song was wanting in many aspects. It lacked the tempo needed to regain the momentum it has from the start. The song also repeats itself on the refrain without building up, thereby making it “unsatisfying”.

The blogger stated that he did not want anymore summer themes from any group, except if it is “really good”.

It noted that with GFRIEND trying to change composers as they venture for new genres, they are ending up crossing the line made by usual, disappointing K-Pop tracks we hear. This is the case for the new song which did not keep up at par with its previous tracks.

Review as whole

GFRIEND took a break on drama-type MVs typical of Time for the Moon Night and Sunrise. Their MV can be seen as their experiment on a new concept, and it’s okay if they didn’t finish the performance with a bang, but some things must be considered.

First of all, the title “Fever” is quite misleading. If one will compare it with their previous happy tracks (like Sunny Summer), they embody excitement and joy, traits that are lacking in Fever. Second, they were pokerfaced most of the time. Finally, the neon sign used at end of video, which also implies that they are fully happy, when in fact, they are not.

While they were mature when it comes to concepts, outfits, and moves, the drama element present in the group still remains.

All members are my biases, but the ones caught my attention were Yerin, SinB, and Eunha. Particular interest was of Yerin, as she consistently “owns” the stage. As to SinB, she got the moves. On Eunha, that would be on her outfits.

(Erratum: It’s SinB, not Sowon, who got the moves. Sorry, as at that time I can’t distinguish between the two ladies. Also, apologies for mistake on title: Time For The Moon Night, not Moonlight.)

Other factors

Another criterion is added in favor of the group, for letting Sowon perform despite dating issues. It must be remembered again that she got involved in dating scandal with ASTRO’s Cha Eunwoo, but still, Sowon was given the chance. This is to recognize their good move, and is given to be fair with them. I also assigned ten points for this as sign of gratitude for their wise move.

This is what Momoland’s agency must learn from Source Music, specially on handling issues like these. It made a fatal mistake on advising Daisy to retire first, and with recent scandal haunting Nancy, it won’t be long before the latter will experience the same.

One K-Pop

I also wrote this to share my observation with some fans towards that channel. This is precisely the reason: Provide unified, worldwide K-Pop content. 1theK somehow promotes other groups, even not part of the family. Consider their unboxing of TWICE’s recent album, and promotion of their dance moves.

Honestly, without this channel, imagine difficulty searching various groups in countless channels. Some Buddies reason that these will be deleted once the groups leave 1theK. But the question is, what about BTS? Till now, the Bangtan songs placed under the channel weren’t deleted (such as Boy In Luv and Fire). This will be discussed further in a separate article.

TweetNewscaster’s Overall Rating: 80.87% (Updated)

Scoreboard

Aspect   Criterion Points
Storyline 1 Storyline 4
Storyline 2 Consistent theme 5
Appearance 3 Colorful 4
Appearance 4 Good taste 5
Appearance 5 No Halloween, Easter, etc. 5
Appearance 6 No astrology featured 5
Appearance 7 Less horror featured 5
Appearance 8 Not too revealing outfits 5
Music 9 Exciting 4
Music 10 Not too deafening 5
Dance 11 Learned easily even by beginners 5
Dance 12 Not too sensual 5
Lessons 13 Moral lesson clearly stated 3
Lessons 14 Impart something beneficial for viewers 5
Other Matters 15 Sense of humor 4
Other Matters 16 Make it to mainstream media 2
Other Matters 17 Review by other sites 3
Other Matters 18 Review of MV as a whole 4
Other Matters 19 Uploads video to 1theK 5
Features 1theK logo 0
Completeness of members 10