The fourteenth message
In Nepal an unlucky number is eight.
Homework:
1 A. What is the population of Japan?
The population of Japan is about 127,700,000.
B. Where did you find your answer?
I found this answer at http://www.stat.go.jp.
C. How many CPAs are there in Japan?
In Japan there are about 16,245 CPAs.
D. Where did you find your answer?
I found this answer at http://www.jicpa.or.jp.
E. How many Japanese citizens are there per CPA?
There are approximately 7860 Japanese citizens per CPA.
2 .Why is the citizen to CPA ratio higher in the US than in Japan?
The citizen to CPA ratio is higher in the US than in Japan because US
have long history of CPA, large number of companies and stock market
is also large.
And the U.S. has a self-reporting system of income tax. Many more CPAs are needed to help US citizens file their income tax returns. The employers do not file the tax returns of its workers, even if the salary is the worker's only source of income.
3. How many US states require or will require the 150-hour plan?
It is currently in effect in forty-five states. It will be effective at a future date in three states. So the total is forty-eight states.
This week my husband and I had company. My aunt visited us on Thursday. My Aunt Mary is my father's youngest sister. She is eighty-two years old. She is a religious nun. This is her order's web site:
http://www.daughtersofcharity-emmitsburg.org/
On Friday, Aunt Mary, my husband and I visited Aunt Mary's first cousin, Virginia. We woke up early and went to St. John's church near my house: http://www.stjohnsp.org/index.php.
We stopped for breakfast at the Donut Shack. They have delicious donuts and soup!
Then we drove for three hours to Dresher, Pennsylvania. It was one hundred thirty-seven miles (about two hundred twenty kilometers) from our start in Arnold Maryland. We took Virginia to lunch at Oliver Garden
(http://www.olivegarden.com/menus/lunch/).
Back at her house we saw Virginia's daughter, the five grandchildren, one big golden retriever dog, a mother cat and her three kittens.
Then we took Aunt Mary back to her home in Emmitsburg Maryland. (http://www.emmitsburg.net/towngov/index.htm)
It took three and one-half hours to travel one hundred fifty miles (about two hundred forty-one kilometers).
There was a big traffic jam at the end!
By now it was 8pm and we had two more hours to drive. Tim and I stopped for supper at the Shamrock Restaurant (http://www.shamrockrestaurant.com/index.html).
It was a delicious meal for tired travelers. We will go there again.
After supper we drove eighty-eight more miles (about one hundred forty-two kilometers) to home. We had a great day, but we were glad to be home.
We drove on:
1. US route 301 in Maryland and Delaware and US route 896 in Delaware. There are pictures of the roads we drove at http://www.m-plex.com/roads/demplex/mp_us301_de71_de896.html.
2. Interstate 95 (http://www.interstate-guide.com/i-095.html) in Delaware and Pennsylvania.
3. Interstate 476 (http://www.phillyroads.com/roads/blue-route/ in Pennsylvania.
4. The Pennsylvania Turnpike one-third of the way across Pennsylvania (http://www.paturnpike.com/pdf/downloadmap.pdf).
5. U.S. route 15 in Pennsylvania and Maryland.
6. Interstate 70 (http://en.wikipedia.org/wiki/Interstate_70) in Maryland.
7. U.S. route 40 (http://www.route40.net/index.shtml) in Maryland.
8. U.S. route 100 (http://www.answers.com/topic/maryland-route-100
in Maryland.
The next lesson is about the information that investors can get on the Web. The next lesson is: http://www72.homepage.villanova.edu/susan.stiner/cgu/investor06.htm