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<   2008年 05月 ( 31 )   > この月の画像一覧

再会

今日、遂に娘がウチにやってきました。

遡る事1ヶ月前、4月に誕生した初めての子供。妻の里で誕生し、その後しばらく現地に居て、遂に、今日上京して来ることになりました。

駅まで迎えにいって、抱かれている我が子をしっかりと自分の腕に抱え込み、緊張しながら抱きかかえたのでした。

前に会ったときよりも、少し目鼻立ちがハッキリして、生後1ヶ月ながら「大きくなったなぁ」と感心。

実は、この日から慣れない育児との大奮闘が始まるのですが、そんなことよりなにより、宝物のようにこの手にやってきてくれた我が子と、一生懸命産んでくれた妻に感謝です。

大切な家族の幸せをただ願い、それを少しずつでも実現していけるように、頑張って生きていきたいと思います。
[PR]
by nn_77 | 2008-05-31 22:59 | Memories

Friendship

I once mentioned my friend in U.S. It was the family that gave me a gift to cheer me up when I was in the midst of USCPA exam in Hawaii.

http://nn77.exblog.jp/d2006-08-02

To my surprise I received a gift from them again. I hurried to open the package and found that it was a very little cloths set for my daughter. I was so much moved by their kindness again and felt strong friendship that we have.

I was engaged in a Boy Scout activity when I was a school kid. I belong to my troop until I was almost graduating the university. On one summer we had an exchange program where Japanese Boy scouts come over to California to exchange with American Boy Scouts in California. That was a traditional program that had been kept for many years because my hometown and Berkeley city in California were in a sister relationship with each other. Then, as an assistant leader & interpreter, I accompanied younger boy scouts and came to US for the first time in my life. (The second time was my USCPA exam.) Each Japanese Boy Scout was hosted by each family of American boy scouts, and I wasn’t an exception and I was also hosted by a wonderful family. They were all kind and the three sons of the family were all excellent (actually, the three were all Eagle Scout). I have spent 7 memorable days with them there and that experience definitely made me think I should keep learning English so that I can explore much more wonderful experience and so that I can see them again in future.

About ten years have passed since then, and we kept in touch and exchanged emails occasionally. When something about California is reported on TV, I always think about the family.

They wrote to me that they had a grandchild this year. It’d be very wonderful if I can bring my daughter to California someday to have them become friends with each other.
[PR]
by nn_77 | 2008-05-30 13:35 | Memories

Have to be tougher

I think I’m mentally fragile compared to others in this field of business. Such a vulnerable mind of mine helped me see through the mind of others and understand what they feel in the circumstance.
This part of my character gave an impact to many parts of my life so far: both good things and bad things. But, after all, now I think I should be much tougher.
Looking back my past, I can remember so many situations where I should have been able to help people if I had been much tougher then. I regret over those days even now. Maybe I cannot forget it forever.
I strongly feel I have to be tougher so as not to repeat the same mistakes any more.
It’s really tough. But I have to. I should do my best and shall face and get over the difficulties without trying to escape from them. Otherwise, I wouldn’t be able to improve myself and would keep troubling people.

Below is a passage that I still keep in mind.

求めないで 優しさなんか 臆病者(おくびょうもの)の 言いわけだから
「贈る言葉」 武田鉄矢作詞・千葉和臣作曲 より

Never turn to kindness: that’s just a warm blanket behind which cowards hide.
[PR]
by nn_77 | 2008-05-29 13:10 | miscellaneous

USCPA定例会

Since I started this blog, I came to meet many people to exchange USCPA exam information. Yes, that’s what’s called an off-line meeting. And the meetings are going to be held in Osaka and in Tokyo again in June. Here I’m introducing the schedules and how to apply to join in the meeting.

You can exchange information about how to prepare for the exam. But that’s not all. You can have a chance to know people who have different vocational background, which is exciting very much.

I came to know one of my USCPA friends in this off-line meeting of USCPA students and we passed the exam at around the same period. After passing USCPA exam, he’s now working in an auditing firm in a foreign country. The other day, I launched a project in my office and invited a CPA of the firm from that country. To my surprise, that CPA was a colleague of that friend. I wish someday we could have a chance to work on the same project.

Likewise, you might have a chance to come to know people with whom you associate not only for USCPA exam information, but also for business and for many other things in your life. Why not give it a try?
[PR]
by nn_77 | 2008-05-28 21:20 | USCPA (general)

How to knock down AUD? (3)

I've been writing about how to prepare for AUD section of USCPA exam since the day before yesterday.

Meanwhile, I got a question from Kima san.

--- 【Question from kima-san】-----------------------------------------------I thought that it would be wise to practice simulations and written communications in order to raise the scores of MC sections, but this method did not work. I tend to get good evaluations on Sim. and WC, but my MC scores does not go up!
Why do you think it tends to be like this?
--------------------------------------------------------


Thank you, Kima san for leaving your question here on my blog.

It's true that solving a lot of SIMs would help you in deepeing your understanding about topics, which then leads to improvement of your MCQs accuracy.

However, MCQs could require some other skills besides deep understanding, and those skills are usually nurtured by practicing MCQs again and again.

It is usually difficult to measure how much you are prepared for SIMs because the questions are organized well in SIMs. Even when you can get a good score at a SIM problem in your textbook, that doesn't guarantee you are going to knock down SIMs in a real exam.

To the contrary, it is relatively easy to know how much you are prepared for MCQs. Solve the MCQs in the same manner as a real test condition and, at least, the accuracy ratio should be 80% or even higher. The point is that there shall be NO difficult questions or topical areas for you when you are sitting for the exam. It could be possible that such topical areas don't appear in the real exam, but nobody will never know which topial area doesn't appear in the real exam and so you cannot run a risk, of course. Thus, you shall be prepared for all the topics by the time you sit for the exam.

Why not try the random settings of GREIM CD-ROM? (Or you may try solving the problems of your paper taxtbook in the same manner.)
Then the questions appear at random manner: eg) PPS sampling comes first, followed by a question about FRAUD topic, and then IR, CR, AR matter apperas finally. If you fail to chose correct answers just because of random order of questions' topical areas, then taht means you're not prepared to AUD exam. Use this approach and try solving again and again until you don't hesiate to chose correct answer without turning to elimination method. Then you may well be ready for AUD if you are also prepared for SIMs by the time.

Above is just my idea, which naturally tends to be very subjective.
But it seems to have some trueth in it.
[PR]
by nn_77 | 2008-05-27 13:33 | >AUD

How to knock down AUD? (2)

When you challenge an exam that covers a broad field, you tend to think that you cannot cover whole the field with perfect understanding and so you apt to give up trying to understand all part perfectly; you might try just to do your best to cover the textbook.
But such effort doesn’t always guarantee your success in the exam. It’s because the exam doesn’t test whether you did your best in learning the subject. It doesn’t matter how much effort you made in the exam. The test is only concerned about whether you have acquired enough understanding to be considered as a professional CPA.
So if you think your understanding is not perfect, or if you think you understanding seem to be superficial, then you don’t have a chance.
I sometimes hear someone say that s/he isn’t ready to sit for the exam due to lack of preparation time. It’d be impossible, however, to pass a section of USCPA exam when you feel you aren’t prepared enough. So, in a sense, whether you pass the exam or not is determined before you sit for the exam. That could be determined by whether you’ve already acquired enough knowledge by the day of exam. If you haven’t, then, the chance that you can get it would be very remote, I think.

I’ll keep on writing this topic.
[PR]
by nn_77 | 2008-05-26 00:18 | >AUD

How to knock down AUD? (1)

It’s May 29th today, actually. I’ve been negligent in keeping my blog for several days.
While I was away from my blog, I have received two email messages from two different readers of my blog. To my surprise, the two wrote about the same topic and they asked me the same question: how to conquer AUD?
I have seen many people who were struggling with AUD exam. They said they have no idea about how to get through AUD exam after failing AUD exams several times.
I think I can understand how discouraging it is, when you fail an exam and there seem to be no way to reach the goal. But there certainly is a way that leads to the goal. And actually I have seen people passing AUD exam. In order to respond to the requests of the two, from today I’ll write what I think important to pass AUD, most or all of which are already mentioned here on my blog so far. But, anyway I’ll write about it just to show my idea, and just to show what I’ve seen, experienced, and thought through my own experience.
[PR]
by nn_77 | 2008-05-25 00:12 | >AUD

Though it rains today...

Since I have no time for laundry during the week, I do that at the weekend.
But recently, it always rains in the weekend and I have to hang the washed laundries on inside the room… I hope I’m not becoming what’s called rain man.

Some of my USCPA exam blogger friends are going to sit for the exam from this weekend. I sincerely hope their effort will bear fruit and all will be successful in the exam. I’m just crossing my fingers for their success!
[PR]
by nn_77 | 2008-05-24 12:56

Working in Tokyo

It was such a busy day today. Though I feel much pressure and stress in the current job, still I feel it’s great that I can do business in such an international environment.
I have thought for a long time that I want to go out of Japan and live in a foreign country to work. I had thought that’s the way to take advantage of my linguistic skill. But, working here for couple of months, I realized that my English is not good enough to communicate in foreign countries. Rather I can make use of my translations skill here in Japan because I can speak Japanese too. Besides, working here in Tokyo, I can do business concerned with various countries. If I move to a foreign country, perhaps my business would be limited to those that are concerned with that country, such a domestic work in the country. But the business in Tokyo is literally international and that excites me so much. These days I’ve been starting to think that I’d rather stay in Tokyo than go out of Japan, as long as I can do business in the current field.
[PR]
by nn_77 | 2008-05-23 11:28 | 仕事

Golf again?

When I was having a sesh last night, I was recommended to play golf. Talking about golf, it seems K.T. san is also enjoying playing golf when he has time. But I’ve been hesitant for a long time because I know I’m not cut out for doing sports since I was born. Besides, it costs a lot to play golf. But it seems playing golf is one of the major social exchanges. Fortunately, I have a set of golf clubs, which was given to me when the former owner (and my business acquaintance) bought a new set. And I went out to play golf on the golf course with colleagues several years ago, my record was 176. I earned the booby prize twice in my life. If I resume playing golf, then, no wonder that I should practice it somehow so as not to bother others on the golf course. There still remain a lot for me to learn in my life. Hahaha.
[PR]
by nn_77 | 2008-05-22 11:27 | Sports


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