1.The
first message
Dear Dr. Frederic M. Stiner, Jr.,
Hi! My name is Noriko Baba. I am twenty years old. Please call me Nori .I like music very much. I have played the Flute for eight years. I go to Flute lessons every Saturday. The monthly fee is a very high cost. But, I continue flute lessons because I like the flute and good want to become a better player.
. Also, my part time job is as waitress in a family restraint called "Jonathan's". My work is to smile, and speak nicely to the customers. Will you go to my gJonathanfsh? I will say to you in a nice voice, gMay I help you?h
Sincerely yours
@
Dear Nori,
Thank you for your letter.
I am a professor at the University. The University medium-sized university of 15,000 students. I have been here for 17 years. You can see more about the College of Business and Economics. I have four children, three boys and a girl. He spent six years in the Army and received a degree in chemistry while there. He has three daughters, ages 2, 4, and 6. He is divorced, and the girls live with him.
My second son graduates from the University this month, with a major in English. He plans on working large Pizza Corporation in the US.
My third son is a business administrationmajor.
My only daughter is a graduate from high school next month. She will attend University, where my wife is a professor.
My daughter works part-time in a restaurant. She laughed when I told her that you said a waitress job is "smiley face." She waits on the tables and runs the cash register too.
2.The
Second message
Dear Professor Stiner,
Thank you for your message, and for picking up on my English mistakes. Last week, I wanted to know your WebPages. I was looking for it, but my computer told me "Not found". Why????. I don't have a WebPages. But, someday I wanted to have my "home page"
You have many children, haven't you? I have only brother. I want to many brother and sister. Today, I introduce my family to you.
My father is 50 years old. His profession is photo development. He gets up at six, and the train is very crowded. He gets to a firm that takes two hours from my house every day. He always tired. I thank him and respect him.
My mother is 46 years old. She is a math teacher. She thought at about ten years old-fifteen years old student. When I was young, she thought math at me. I painful study, because she always stayed by my side in my house. I can't run a way.
My brother is fifteen years old. He is a high school student this spring. His dream is to be an engineer.
Each family member has a specialty, and everyone is busy. So, my family is not like each other.
@
Dear NORI
Thank you for your message.
I am sorry could not see my Web Page. Always be sure to check your spelling. Please try again. That will give the index. Then click on home page. Did you see the other WebPages?@
3.The
third message
Dear Professor Stiner,
Thank you for your message. I looked up your WebPages with difficury. I was surprised, your WebPages is all English!!! (But, I take for granted)
Really, I am very dislike (detest) English!!!!
I tried your homework, but not understand well. I think, AT&T's income statement and balance sheet is different Japanese it. This firm is good for year to year.
I use Japanese Yahoo sometime. I was searched "accounting". My computer has a great deal of information for "accounting" and "Welcome message". I try to crick on the first item show me a firm's "accounting".
Also, RAW WebPages is appeared many network of international accounting. But, I do not understand them.
English has given me a headache.
@
Dear Nori,
Thank you for your message.
We have had a very busy, very special week. For me, this was final examination week. Also, we celebrated my second son's graduation from the University. He graduated with a degree in English, and a concentration in film.
All 3,000+ graduates of the University had a graduation ceremony in the morning. It was held in the football stadium. I was a marshal. That means I wore my gown, and was on the field with the students from the College of Business. The stadium holds 20,000 and it was full.
It was very hot!
Afterwards, since I was a marshal, I was invited to the president's house. My son and I met the director of the FBI. Then we went back home to meet the rest of the family, and my sonfs godfather and godmother.
My wife, daughter, one son, and the grandchildren went to western Maryland for the marriage of my wife's niece. They did not see my sonfs graduation.
My son, my other son, and the godparents went to the English Department ceremony in the afternoon. Then we went to dinner at an Italian restaurant.
Tomorrow, Monday, May 31, is Memorial Day. Memorial Day is a national holiday. It is always the last Monday in May. On that day we remember friends and family who have died in our nationfs service. My ancestors have fought in many American wars, including the Revolution.
Many towns have parades.
If you are interested, I have more information on Memorial day. The music playing in the background is a nice medley of patriotic songs. Read as much as you find interesting. Have two nice pictures and a very good description of Memorial Day. It loads fast since it is mostly text.
On Memorial Day, many families have picnics and family gatherings. My daughter will stay at home and grill hot dogs, hamburgers in the backyard.
Ask your teacher about eating cooking in out backyard! (He likes eating there.)
I didn't tell you about many other things in this busy week. One fun event was going to a gun shop with one son and finding a good .22 target pistol. I bought it. I own several guns.
Ask your teacher, he has seen some of my guns.
Today's lesson is on sources of American accounting.
Sincerely,
4.The
forth message
Dear Professor Stiner
Thank you for your message.
You are very busy but, I think your life is very substantial. I am very busy too, but my college school life is very substantial. I got up at five or six everyday. Got up five day is five day of a week. These days are part time. The rest two days are special study day.
These days are lessons of teacher. He gave us much homework, so I got up early and studying to lesson. My special study time is only morning.
Because am10`pm4 is University lesson, pm4`pm9 is basketball club exercise everyday. (I am manager) So, I am in bed about pm11. And next morning get up early. Holiday is part time and club exercise. I am very tired everyday. But, my college life is very substantial.
Sincerely,
@
Dear NORI
Thank you for your message.
Last week was very busy. This has been a quiet week. Sunday and Monday I graded final examinations. Also, Monday was Memorial Day, and I cooked hamburgers and hot dogs on the grill in the back yard.
Tuesday was back to the University. I turned in my grades. I began work on filing the material for the end of the semester.
Tuesday, one of my sons and I gave a "deposition." A deposition is a statement under oath in a lawsuit. My son and I are being sued in court for a traffic accident he had in, 1996. Americans go to court a lot, it is how we resolve things.
Wednesday I took my graduate assistant to lunch. He is from The People's Republic of China. He said he had military training at age 16 and age 18 in China. Both men and women participate. Is it the same in Japan?
My oldest son is gone for a month on active duty with the New Jersey National Guard. He served six years in the regular (=full-time)
U.S. Army. Once he left the regular Army and for the last two years has been in the National Guard for the State of New Jersey. The National Guard is our "citizen-soldiers."
I am surprised you did not comment on my owning guns. I know in Japan you are not allowed to have them.
Tomorrow, I begin teaching summer session for five weeks.
Sincerely,
5.Thefifth
message
Dear Professor Stiner,
Thank you for your message. When I read your fourth message, it made me hungry.
So, I wanted your cooked hamburgers and hot dogs. I seldom cook at my house. But, if I will come mother, I have to cooking for my family. I make food is not so delicious. Why????
Japan has not participated military. But, a long, long time ago (50 or 60 yeas ago) it was doing. I don't know so in detail, sorry.
This year has bad health for me. In January, I caught a cold. February was a left-hand fracture. March was many jobs of school event staff. April was left foot fracture, too.
May was my mother's traffic accident and my car was taken to the police and I paid a fine.
June 16 is my 21 birthday. My destiny will change!!! I will be happy next week......??????
Sincerely,
@
Dear Nori,
Thank you for your message.
It has been a busy week. On Wednesday night, we went to the graduation of my daughter from high school. As always, the boys and girls were in alternate rows, the boys in red gowns and the girls in white ones. My daughter graduated with the group that sat in the front, since she radiated with distinguished honors (grade point over 3.5), honor society.
Afterwards, we went to restaurant. The owners immigrated in the 19E0s from near Naples and opened a restaurant.
We had a private room at the back, with a long table for 12. My son drove from South Carolina, a 10-hour drive, to be there. My oldest son missed it. He is gone for a month on active duty with the New Jersey Army National Guard.
We discovered a cat had a litter of kittens behind our air conditioner. They are about one month old. One died this week. The other three are very healthy. We have had no rain in two weeks. I must water my garden every evening.
I have made corrections to your assignment.
Sincerely,
6. The sixth message
Dear Professor Stiner
Thank you for your message. Today is raining after a long time without it. I don't like rain but, rain is necessary to our life.
When your son went to South Carolina, he was 10-hours drive Isn't he? I am driving my car, too. But, 10-hours drive, wasn't it? I can't drive so many time hours. So, I will catch traffic accident, too.
Sincerely
@
Dear Nori,
Thank you for your message. This past week the temperatures were pleasant, and we got occasional rain shows.
Today, (Sunday, June 20) is Father's Day in the United States. None of my children are here. My oldest son is gone with the U.S. Army National Guard for a month at Sergeant School. My second son is in Myrtle Beach, South Carolina for the summer. My third son will see me for dinner tomorrow. My daughter is working as a waitress today. My children gave me books on history.
As I write this, I am listening to the Baltimore Orioles.
Sincerely,
7.The
seventh message
Dear Nori,
I am sorry you are sick. This week has been very pleasant weather in Delaware. We had some rain, which is good for the crops and garden.
The Delaware News-Journal newspaper has a profile of the community.
Also this week, I went to Baltimore on Friday to see the Baltimore Orioles play baseball against the New York Yankees. The Yankees won 9-8. That is a high score. Neither team had very good pitching. The Japanese pitcher Irabu was pitching for the Yankees.
Sincerely,
8.The
eighth message 
Dear Professor Stiner,
Thank you for your message. I'm sorry, I couldn't write you a letter last week. I had a bad cold and I was absent from school. My body is not get well and, I have a bad cough. I want to sleep in my bed!!!
Sincerely,
@
Dear Nori,
I hope that you are feeling better. This past week, my oldest son returned from a month with the New Jersey National Guard. He spent two weeks in New Jersey and two weeks in New York State (not New York City, they are different).
This week-end is the Fourth of July week-end, when we celebrate American independence from Great Britain. This week's lesson has some links for you to learn more about this part of American history.
We generally celebrate by cooking hotdogs and hamburgers in the backyard. Sometimes we go to a baseball game. Many towns have parades. In the evening, there are fireworks.
Sincerely,
9.The
ninth message
Dear Professor Stiner,
I have not seen you for a lot time. Did you enjoy yourself last summer vacation? I happened every days summer vacation. And many rains fall in my visit place.
First, I went to the sea four times. With much trouble, we drove three hours to the sea, always rain.
Second other day, I went to Tokyo Disney Land. Morning and lunch time were very, very clear, but as evening time approached, suddenly rain fell in TDL. The main parade was called off. I was disappointed.
Third, my boy friend went to the hospital a week. I inquired after his health every day. At that time, always rainy days. I am best rainy girl.
But, only a trip to Hokkaido was clear. Hakodate Mountain's view was very very beautiful. My only regret is not going another country. My friends are many visit other country. America, Canada, India etccc
I envy friends make a trip overseas. I want to go to abroad some day (next summer vacation?)
Sincerely,
@
Dear Nori,
This past summer I did not do any travel. I did not go to the annual accounting meeting the way I usually do.
I taught one class of advanced accounting in the first summersession. The rest of the summer I prepared for my other classes.
The big event of the summer occurred in mid-September when Hurricane Floyd came up the eastern coast, striking North Carolina,
Virginia, Delaware, and New Jersey. We received 9 inches of rain, about 22 cm of rain. The wind was 40 mph. It was the worst storm in 10 years. There was very severe flooding all across those states. Here in Newark, two girls drowned. My oldest son, is a soldier in the New Jersey National Guard. The Sunday after the storm, when the water was going down, his unit was "called up" for active duty. He spent five days in the worst-hit town of New Jersey.
I have attached a. jpeg picture of Hurricane Floyd taken from space. I also worked on my courses for this year. This semester, I am teaching Introduction to business information systems. I have 120students. How did the nuclear accident in Japan affect you?
Next week we begin accounting again.
Sincerely,
10.The
tenth message 
Dear Professor Stiner,
Thank you for your massage. College classes began two weeks ago. I must go to school everyday to study many lessons.
Also, my basketball club team is playing a game every Sunday. We are to go to another college, which takes two hours. But, my team is very weak. So, my team always lose I am busy everyday, and do not have much rest.
Yesterday, I was seen your syllabus. I think that if your students read your syllabus, your students will be study hard to take aunt. As well as, The Japanese college students.
After all, college students are must study!!
I am hold out from now on!!
Sincerely,
@
Dear NORI
This past week was lovely weather here. On Thursday I gave the first examination (a "mid-term exam") to my 120 students. I finally finished grading today.
In my last message, were you able to see the picture of the hurricane?
This week we study the statement of cash flows. This is one of
the three required financial statements for American companies.
Sincerely,
11.The
eleventh message 
Dear Professor Stiner,
Thank you for your message. I can not to see the picture of the hurricane. Where is this picture? Why I can not to see it?
It was an attachment. You have to download it and look at it and look at it in a viewer.
Next Sunday, our basketball club team has the last game of the year. And, my work of manager is finished too. Everyday excise were hard but, the finish the finish is approaching. I am growing sad.
Sincerely,
@
Dear Nori,
Thank you for your message.
The weather this week has been beautiful. Unfortunately, there is another hurricane on the way, Hurricane Irene. This week we will cover the role of the CPA and the American Institute of CPAs. It is very important to remember than the US is very different from Japan. Our states do much regulation, not the federal government. The US federal government does not license CPAs. Each state licenses CPAs it is not required for a CPA to be a member of the AICPA. The US is decentralized.
Sincerely,
12.The
twelfth message 
Dear Professor Stiner,
Thank you for your message. I can not to see the picture of the hurricane, too. I can see only.....
Forbidden
You don't have permission to access
/graphics/tropical/tropical_html/atlantic/ on this server.
WHY?
And, this weekfs home work page appered... URL Not Found
The object you requested does not exist on this server. The link you followed is either outdated, inaccurate, or access is limited to a restricted audience. You may use the following shortcuts to our server to find the information you are looking for. If you were referred to this URL from another site you may wish to inform the web administrator of that site that you encountered an invalid URL.
WHY??????????
Though I have no way, I will work hard next homework. I travel to Hiroshima, Osaka, and Nagoya next week. I went to school. So I have many friend various places of Japan.
I pleasure next week's travel!!! I will enjoy
Sincerely,
Dear Nori,
Thank you for your message. This past week has been very busy. I had photographers in one of my classes, filming for our recruiting video.
The weather has been gorgeous. The leaves are turning colors. Yesterday, one son and I went to Pennsylvania to get firewood for another professor. The son owns a pickup truck, and we filled it with wood from a third professor's farm.
This week we will study how American investors use information.
I am sorry that you are unable to read attachments. Tomorrow I will put together a page for you to see about the hurricane.
Sincerely,
13.The
thirteenth message 
Dear Professor Stiner,
Thank you for your message. I arrived for there now. I had a very enjoy time for last weeks trip.
So to speak, Hiroshima was my native place. I think of Hiroshima as my native home because, I spend my early years there.
My ancient times friends got together to me. I got together with my old buddies. > Talk and drink were very enjoyable.
Kobe was a place on Hanshin big earthquake. At that time, Kobe city was destroyed. But now, this city is very beautiful! Akashi channel was big and night view is wonderful!!
Nagoya is where my grandfather of 84 lives. Grandfather is very cheerful ratio of his age. He gets up at 6 to walking near shrine.
So, my last weekfs trip was very, very enjoyable.
Sincerely,
@
Dear Nori,
Thank you for your message.
Does your grandfather have a journal telling the story of his life? He must have many memories to tell you. Be sure to write them down.
For last week's lesson, there is a difference between the U.S. and in the number of CPAs. The American CPA is using accounting principles from the private sector, so more judgement is needed. The Japanese CPA has many rules from the government.
Sincerely,
14.The
fourteenth message 
Dear Professor Stiner,
Thank you for your message. I can see to the hurricane pictures. It is very real and horrible. If it comes near my house, my house is break down.
I am looking for job to the future. But, I don't understand began to my job.
Sincerely,
@
Dear NORI
Why didn't you write me on to tell me that the message had not arrived?!
Here is last week's message:
This week we have evaluations. Every American College has student evaluations of the professors. This is done at last once a class.
This past week was Veteranfs Day on November 11. November 11 is the day that World War I ended in 1918. It now celebrates all veterans of all wars.
Sincerely,
15.The
final message 
Dear Professor Stiner,
Thank you for your message. This message is the final message. Thank you for long time to teach.
First, I am poor in English. Now I like to study English slightly.
Recently, I often used the dictionary to search I don't understand English to search for words I don't understand in English.
I will never forget this lesson in my life. Thank you very much Professor Stiner.
Sincerely,
Dear NORI
Thank you for your message. This past Thursday was Thanksgiving Day. My second son and his girl friend have an apartment. We went there for the traditional turkeymeal. Her parents were there. There were 13 people there. My wife made pumpkin pies.
This past weekend is the beginning of the Christmas shopping season.
Best wishes for a healthy and happy New Year!
Sincerely,
@