Lesson 11
Dear Professor Sue Garreis:
==>Dear Emily,
Thank you for your eleventh message. My comments follow.
Answer to your question in last letter:
1. Are there more speeches in your
future?
--There is no more speech recently. But I will give a speech next year about
my thesis before the graduation.
2. Why did you decide to study
Japanese so intensely?
--I have been studying English since I was in primary school. I’m
interested in foreign languages. I would like to learn a second foreign
language.
3. Have you ever been to a formal
Japanese tea ceremony?
--I haven’t been to a formal Japanese tea ceremony. But I have been in a
Japanese tea ceremony room once.
This week, the news was all about Apple. Firstly, when people were
looking
forward to the iPhone 5, the iPhone 4S was put on the market. Secondly, when
people were talking about the iPhone 4S was not good enough, the bad news
about Steve Jobs came out. People say that iPhone 4S is iPhone for Steve. Is
that true? How does American assess Steve Jobs and iPhone 4S?
==>The general word is that the iPhone 4S is not what people expected, but it is not a bad instrument.
I doubt that the "S" stands for Steve.
As for the loss of Steve Jobs, we are reeling. It is a major loss to our society. It is a major loss to Apple. He was the creative genius behind the major products and that will be absent now. After he left Apple the first time, the company really went downhill. We'll see how it does this time. The first time he was let go in a corporate political coup. This time he died and no one, including Steve Jobs, really wanted him to go. This time I hope he was grooming someone, or several someones, to take his place.
Try this link: http://media.bloomberg.com/bb/avfile/News/Surveillance/vPIxWj7vp3QQ.mp3.
It is an audio file of a Bloomberg News interview of Shannon Cross of Cross Research about Steve Jobs and the aftermath of his death.
I heard a piece on the radio recently saying what a loss his absence is to the design world. He had tremendous impact on design of products, not just IT items.
Homework:
1. The population of the United States is about 300,000,000 (three hundred
million).There are about 500,000 (five hundred thousand) CPAs in the United
States. One of approximately 600 U.S. citizens is a CPA. (300,000,000
divided by 500,000)
A. What is the population of Japan?
-- The population of Japan is about 128,056,026 (one hundred and twenty
eight million fifty six thousand twenty six).
B. Where did you find your
answer?
-- I found the answer on this website. It’s based on the survey in 2010.
http://ja.wikipedia.org/wiki/%E6%97%A5%E6%9C%AC%E3%81%AE%E4%BA%BA%E5%8F%A3%E7%B5%B1%E8%A8%88
It’s in Japanese. I found that it’s a little different between the number
in Japanese and the one in English.
The answer in English is
http://en.wikipedia.org/wiki/Demographics_of_Japan
==>Thank you for your detailed answer.
C. How many CPAs are there in
Japan?
-- There are 21,292 (twenty one thousand two hundred and ninety two) CPAs in
Japan.
D. Where did you find your answer?
-- I found my answer in this website
http://www.hp.jicpa.or.jp/ippan/about/outline/pdf/kaiinnsu-201101.pdf
in Japanese. It’s the survey on 2011/1/31.
The answer in English is
http://www.hp.jicpa.or.jp/english/about/member/index.html
It’s based on the survey in 2009.
==>Thank you for the answer.
E. How many Japanese
citizens are there per CPA?
-- One of approximately 6,000 Japan citizens is a CPA. (128,056,026
divided
by 21,292)
2. Why is the citizen to CPA ratio
higher in the US than in Japan?
--Because American citizens must file a tax return every year, even if they
live in another country. But, not every Japanese citizen has to file a tax
return every year. So, I think the need of CPAs in the U.S. is more than
that in Japan.
==>Correct.
3. How is the U.S. system of
licensing CPAs different from the Japanese
system?
--
America Japan
The education requirement
at least 4 year of college education
no
The examination requirement
pass a two-day examination pass a three-day
examination
the experience requirement one to two years' experience at least two years' experience
in public
accounting in public
accounting
==>Thank you for this tabular comparison.
4. How easy was this lesson for
you?
-- The accounting was about right.
The English was about right.
Getting to and using the linked web pages was about right.
Sincerely,
Emily
************
The next lesson is not attached to this email. I will send it out in about twelve hours. I am sorry I am late with this one. Sumi massen.