It has been almost 8 months after I came here. Taking too much expectation about my progress into account, I hoped my English ability to progress from SURVIVAL LEVEL to BUSINESS LEVEL, since my English was regarded as relatively competent to the time I spent to learn the language,,,,,whether you believe or not!! Ofcourse, there should be no difficulties in shopping in English, especially some multinational franchise retails. So I went to Starbucks, and ordered a tall cup of cafe latte. Then , the BARISTA, Jennie or something whose favorite is hazel flavor something, replied, "Sorry but which coffee do you want?" "I said tall cafe latte, is it alright?" I bet you, even I was plugging i-pod in my ears, and might look a bit serious as usual, but I was never upset with such a tiny thing and ofcourse expected not so much on her. I paid 2 quids and recieved 15p as change. She asked me to wait on the counter, and yes ofcourse, I did. I waited there till my cafe latte to be done for almost 11 mins!!( more precisely twice as long as 'WEAK BECOME HEROS") First 5 minutes, I was rather patient and just learning about their FAIR traiding scheme or FRIENDLY community from flyers. I t was obvious that today they were working in a holiday shift and she disappeared into the culinary space. After a few more minutes, I start wondering about my cafe latte, and start thinking about asking that to someone. No, to be honest, I was already thinking of that since the first 30 seconds,,,,,,but I know how infamous Japanese inpatience is, and I'm a complete foreigner here. No one cares about cueuing for nothing here, in England. But finally, my Japanese manner overcame my attempts to behave like British people in vain. I bent myself over the counter, and catched her going back and forth between the cashier and the kitchen. Then, not surplisingly, her answer was nothing of apolpgies nor even excuses, but just asked me "Which coffee do you want?" again!!! The Streets is singing " you all smile....", though. Honestly, I have no feeling of being victimized by being treated like that. I even believe that the problem is my English or communication abilities for the first place. Even when speaking in Japanese, my voice may be too soft especially when I'm alone and feeling a bit lazy. In addition, regardless his cultural background, a man stuck with portable devices can't look friendly enough. However, this is a strong proof to show how poorly I can communicate with people here as well. I have to admit that recently, I'm not so concious about my pronunciation and accent. And without paying attention to how I'm speaking, my English will be still below the SURVIVAL LEVEL. (I described my English as BUSINESS LEVEL in my resume to be submitted though!!)

Recently, there can be seen many ducks toddling around the campus. Perhaps they are still chicks, most of them easily come to people showing childish incaution. Today the sky have been covered by a thick cloud. But one moment in the evening, I could see the sunlight through the gap for a while. Lifting my eyes up with a bit of cheerful feeling, there were three ducks crossing the sky. The way they flew was odd, rather awkward. They might be in the middle of their adolscence, at least, could not be long after they learn to fly. Almost being thir head cut by electric cables, though seemed they could fly away to somewhere. Suddenly I remember my time to fly away is coming close as well. Well, search for cheap tickets first.

As I wrote in the blog of 17th May, my youger sister finally completed her produt for the first time. The story after that seems quite well too. She joined a trade fair in Tokyo and suceeded in making the first sale as well. Since she doesn't have any stock at the moment, that shirt was he only sales, but she says she've got some orders from other customers. Well,,,,,,to be perfectly honest, I was rather suspicious about what she tries to do, before I saw the picture of her work. She's just average (in terms of enthusiasm on her subjects, matbe less than average, anyway) Uni student. For me, she seems to spend most of her time just going out to live house with some good friends, seeing latest movies of her taste, sitting in a cafe and chatting with friends for hours...something like that.In this sense, she may not be that serious about her future career. But she may have done something secretly, even for me, the closest member in her familly. It maight be nothing for the rest of world, but for me qyite a bit surprising thing, and strangely, I've got sort of an EMPTY feeling as well. It might be simply because I have played a bit of paternal role nearly 10 years......... Now I've given up patoronizing my sister, but swiching my role to a PR person!!!!! Unfortunately, I can't up the picture of her work as a result of some TECHNICAL DIFFICULTIES, but for audiences who are interested in her works, I can paste the link. The pictures here are not her works, but by her employers. Items by her hand will be added soon, PLEASE CHECK THIS OUT!! http://studio-ichi.com/

2nd blog for today,,,WOW!! Well, obviously the biggest topic today is about my next course. Finally, I gave up the chance to study at York. Yeah, I can see ypur point. You can say I'm wasting my chance to get a privileged degree and you can even say I'm too coward to study in such a highly acdemic environment. It might be true in a sense. But, this decision can be a reflection of the reason why I dare come here to study with a considerable risk of my career and OPPORTUNITY COSTS(=my presumable income) of at least some millions of yens. My 1st priority to come here is just opening up my mind. You can call it as a re-setting of life. If I say my life is a miserable one full of disapointment, my friends might say, they're gonna break my neck!!Yeah, I believe I understand how lucky I am, and how well I've came through my life without no such a big effort. But,,,,,,,,still I have to say I myself have a fatal defect as a person. In short, I'm a SPOILED. Knowing that, I really want to change myself. To change my nature even a bit, I should make a completely opposite choice to before. In this case, I would have chosen York with no time, just from its fame. But this time, I just followed my feeling. York is still very good for me, but in terms of just personal feeling, I felt something more favorable to UEA. That's basically everything. Besides the scholarship, and a strong recomendation by my family(They tald me that from their 6th SENSE,,,btw they are all women!!) . Even though I spent so long to decide it, now I swear I will be happy whatever the result is. Since this is MY decision!

Well, I recieved an opinion that 赵薇 is more similar to 菅野美穂　rather than 乙葉.......then, I want to know YOUR opinion about this issue. What do you think?

Cold and rainy today. It's really hard to motivate yourself, isn't it? Ofcourse, some might say a rainy day is not that bad.I havenothing to say one's taste. But for me, such humid and cold day is mentally intorelable. Especially, I'm gonna move to less nicer place in northern part of England. I need the sky of blue,an uplifting feeling of highplessure!! Recently, however, I've learned a way to control this gloom and deppression.As you might know, some scientists predict a considreable amount of our land go under the water thanks to the global warmth. Ironically, even if we suffer from many storms, it seems to be more and more difficult to prevent serious draughts. Then, let's THINK BACK of now from a futuristic point of view!!!! WHAT A GRAY, COLD, RAINY AND NICE DAY TODAY!!! What's more, since it's in may, THE HEATING NEVER WORKS!! Splendid!! How much CO2 emission we can reduce!!! See? It'll be impossible to be depressed by such British weather any more!You have nothing to fear, congratulations!!!! by Jim Cunningham

Well,,,,,, I have really nothing to write here. Only finding for today is their casi-identical looks. Do you know an old( at least for me) maxim, saying "there are 2 person on the earth who look exactly the same as you look"? The problem is, I have literally no idea about what this maxim tries to teach us.Chances are, something to do with Jesus Christ's descendants,,,,,,, hurry up to Louvre!!(And I'm gonna delete this article later,,,,,for the honor of my descendants!!!)

A 14 year-old girl released an album titled 'Age Ain't Nothig But a Number' in 1994. As an ordinary school boy with extarordinary weight, I was really surprised at her skill as a singer and her courage to challenge other experienced singers. To be honest, I had no interest in her songs themselves, but strongly impressed by the arrival of 'la'infant terrible'. At the same time, it was seriously depressing thing as well.What about me? How much MUSE loves them, and why not me!! Why am I so worthless!!! Knowing it's no use comparing myself with these 'special' people, I have wasted my time to worry about how can I be a special thing instead of doing something to become special.Then, a dozen of years has passed. I cannot say, I've learned enough not to think about how fast time passes. But I've got old enough to understand all these feelings come from my greediness to hope to make a big success with a small effort. Then, I'm losing my desire to become someone.Some might say that it's a proof of my maturity. Only if I start thinking about achieving somthing, not necessarily a big thing, instead of becoming someone, it'll be true.Unfortunately, it doesn't seem to be my case. I just feel I'm getting more and more coward.I no longer have the bravery of ignorance....... I couldn't help falling into such a messy and deppressing thought when I was writing a wedding card to one of my old friends.( HOW POOR HE IS!!! ) Time cruelly passed between us,,,,,,even we were seemingly not that different when we were sitting together in the same boring class, now that he's got married and making up his living as a proffessional violinist. Again, what about me? I'm just writing a letter of my congratulation for my friend's wedding, but quite unexpected thing it could be for me as a meatloaf-like schoolboy, couldn't it? Since there must be chances of death before I get 25, of a discord with him, of still being that fat instead of losing 30+kg and of joining his wedding party instead of sending a card from UK!!! Time cruelly passes, but with full of surprise. The singer girl had gone back into the foam of the Caribbean, could be the old home of MUSE. With 21 years of her life, she would have gone through much more surpring events than what happened during my 25 years. So I'm still too young to die.There will be a life full of surprise, whether desireble surprise or not, I do want to see what happens.

I recieved a picture from my sister. It was her first 'opus', a t-shirt with a drawing of big pink flowers. I still remeber, we, I and my sister used to drew pictures every time we are left alone.Her role was costume designer, especially for 'princess' of imaginally European countries, and I was the script writer and chracter designer, only I could design were beard-macho men or monsters with savor-teeth monsters. One problem was then, there was no hero to rescue princess from those demons, since it was impossible for me to cast a beard mucho as a hero.( I LOVED Super Mario Bros.,at that moment,,,,,,,,,, but I could never accept the idea that a beared, middle-aged spread plumber massacres toadstools and turtles so that to shag a hot brond!!! It's a form of SIN,,,isn't it?) So, finally, there hardly any story lines about a pricess and monsters, but just jubnile quibbling each other,,,,,like ' The monster can fly at a speed of MACH 10000(!!!), so she can't escape from him at any late!' 'But she knows a lot of magic spells and she can escape anyway!!' or something like that. And the end of the stories is always my sister's crying or my mother's yelling. Now, she seems to step over the threshold of her future career as a designer, or still just standing with an enormous fear for the future. And I'm feeling that my role as her patron, which has continued almost 10 years, is finishing. I can no longer see the fatty shy little girl, but confident but a bit nervous univ. student of her-early 20th. My only hope for her is just being tough and leading her own life,even she's rather stabborn and giving up the idea to behave girly. Then, what about me coming back to my own life?Well, may be finding a job and to avoidthe worst end from happening, BEING FED BY MY SISTER！！（無きにしも非ず、、、、、）

When I came here for the first time, it was 2004 and at that moment SAW was on screen. During my stay in London, I went to see movies several times,,,,,,musium and cinema were almost only destination indeed,,,,,,but, I didn't see that one. I thought the picture as just a cheap splatter film, or in the worst case something of the MOSMAN, one of all-time sxxt for me.Later on, however, I noticed that some praised it with its SURPRISING script. Just to let you know, I hardly surprised when I see a movie.(Batarian,Radio Flyer, 3 Amigos, Shaolin Soccer,,,,there are only handful of exceptions.) Moreover, I was NEVER surprised at movies capitalize on their surprise, it goes without saying, but I dare to say the Sixth Sense was undoubtedly one of them. Well, unfortunately, the DVD of SAW finally I got was nothing but one of those too. However, most part of the film was much better than I expected, and less blood and guts,,,,,,still I never recomend you to see it with a HOTDOG with extra KETCHUP though,,,,,,,the most disappointment for me will be a freak-like toughness of the jigsaw killer. I'm really worrying about sequels that the murderer guy is frozen and launched to outer space so that to panish teen's in SIN and ABUSING theier youth,,,,,,then, I'm gonna never see the 2nd one. Maybe the most serious problem will be my boredom to allow me wasting my time not only watching such an out-of-date movie but even writing a review. The reasons are obvious,,,,,I have to finish my draft of the project, I have to write letters to universities, I have to search information about my future employers, I have to make a plan for summer, I have to launch my web-site,,,,,,etc,etc,thus only thing I can do is just put the DVD into my computer and forget everything for a while,,,,,,,,,,,,

Since I went directly to my bed from the pub last night( don't need to tell the reason for some of them , I know!),I woke up to take a nice bath. 8 minutes are the usual time to fill the bathtub and I walked back to my room and stay on my computer instead of waiting in the bathroom. Approx 10 mins later, I went to the bathroom expecting it was full by that moment. Yes, it was full and TOO full in a sense. The water ran off the tub and flood into the toilet, even into the kitchen as well. It was drain pipe, I suppose.　It should be clogged with some reason and might be leaking too. The first work I had to at 8 o'clock in the Sunday morning was to soak up the flood all over the corridor,,,,,,it was depressing work to be honest. Luckily, I kept a 6-moth pile of financial times in my room, and won't have to bother about how to dipose them when I leave this flat. By the time I somehow put the mess into an order, it was already 10:00 though,I felt as if I spent up 90% of my energy for today. Every plan I had, like finishing up my essey draft or enjoy a pile of DVDs, almost went out to somewhere. And then, my weekend is finishing now in less than no time!!Anyway, however gloomy today has been, I had a really good time Saturday and I appreciate everyone who met there.Well,,,,,,,,,,, should be the poorest writng I've ever made,,,,,,,,,,,,,,

In order to understand a 'British Point of View', and ofcourse to improve my literacy in English, I regularly read FT. Its coverage over world topics is pretty good thus, sometimes I encount unexpected Japanese topics in the Asia-Pacific pages( obviously, ' the country in the news' is not Japan, but China though,,,,,who should care?!). For example, Wednesday,9th May edition reported a detailed story about the race to post-Koizumi Japanese prime minister. The discription about Taro Asou( Aristcratic Foreign Minister!) and that of Sadakazu Tanigaki ( Bureaucratic Financial Minister!) were really well put. Yet, the article itself might not draw attention of comuters who are exhausted with their disguating co-workers and undereducated customers,,,in addition that they've been already ocupied with Rouney's broken leg!!! Even so, however, they could not ignore Thursday's article about a disasterous corruption in Japan. Likewise another corruption of Tokyo Stock Exchange happened last November, this time the article won a glory to be appered on the top page, however depressing the news was! The article was, in short, all about a supended penalty on Chuo-Aoyama, one of the biggest auditing firms in Japan and Japanese and the East Asian stringhold of Pricewaterhouse Coopers. Unfortunatly, this time what I got from the article was not that different from what I could understand from on-line news sites. But still, the story it self was quite a bit chilling to me. Some partners of Chuo-Aoyama, who were in charge of a textile-based setting conglomerate, Kanebo's audit team, were accused of a voluntary cooperation to its window-dressing at least for 5 years. Since auditimg firms in Japan have to be partnerships with unlimited liability, the corporate law and CPA law there require auditing firms (i.e. each partner) to take responsibility against actions other partners made. Even though the idea of partial limitation of responsibilty was installed in 2004, recent situation around audit in Japan makes small scale auditing firms virtually impossible not only to provide auditing services but also to exist independently. Consequently, parteners of huge scale auditing firms, majority of CPAs there, are always facing risks to compensate other guys' flops, even though there are thousands of partners in each firm and most of them are even never heard of each others name. An analogy is that, its whole idea is a bit like forcing all members of a student union to re-submit their assignment for the plagiarism comitted by one student. In Japan,all statutory audit institution started after WW2. It was 1948 when Japanese goverment imported USsecurity exchange law, and converted to its own SE law. In the same year, CPA law was enacted and udit service of political demand started. Through the process of the  'miraclous recovery' of its economy, for investors there had been expected considerable returnif taking the risk of whitewashing their financial report with immatured auditing practices. In addition,  companies were sizeable enough to audit with 'primitive' methods.(According to an experienced CPA once I met, the Japanese way of auditing during the period, 60's or 70's was quite a bit relaxing one;in the daytime, chat with clients over a cup of nice tea, and in the evening, going out for night places for free!! Suppose should have been born 40 years earlier, anyway) But, following the period of domestic recoverly, the internationalization of industries happened. I still remember, in some year 1980's some economist said almost 30% or something of money around the world flew in to that small country,,,,,,then,Tokyo SE market has become the second largest of the world. These situation would be a celendypity to Japanese governers.They were not able to prepare for this unpredictable boost of capital market, but just to follow the actual situation in those days. They carried out many reforms on statutory auditing system in response of GAI-ATSU, the foreign pressure. And there could see a lack of constant and spontanious policy. As a result, individual auditing bodies were organized into big accounting firms, led by American or European organizations. By the year 2000, each big accounting almost functioned Japanese brunch of Big ５, though, the it seemed not to mean the alternation in audit practice;Japanese methodology was alive at that moment especially, among CPAs in senior possition and their franchizer's also showed a considerable respect to local rules. in 2001, the Big 5 became Big 4, as a result of the Enron case. Around this period, along with this audit crisis all over the world, the climate in Japan seemed to change dramatically. Japanese GAAS(genelally accepted auditing standards)　began to advertise the Risk Approach more vigolously than ever, and many attempts were made to define the habitating domain, in terms of ability and responsibility, of CPAs. Yet, all these attempts seem in vain for me unless they reallocate the most essential distortion underlying all these problems; A distortion within the aegency among mangements, shareholders and auditors. The stewardship of auditors to shareholders is so unclear;one can understand auditor as a institue of companies from the basis of the 2005 Corporate Law in Japan. One can understand independent agent of shareholders from the traditional audit theory's point of view. One also regard auditor as a private company hired by the client companies, i.e. top managements to provide auditing servises. And one could even understand an auditor as a steward of goverment for public wealth, since audit is statutory and there is no option for companies to avoid taking audit as long as they want to issue their stock for public. For me,this forthhold( or maybe more!) nature of auditors≒CPAs seems to be the origine of recent audit crisis not in Japan but anywhere all over the world. Especially, as regards to the question, who should pay for the audit service. If there is a direct stewardship among auditors and shareholders, the cost should be withdrawn from each shareholders account. However, in reality, the fee is desided and payed by mangements of client companies. Ofcourse, this situation could be justified by assuming the existence of indirect stewardships between auditors and shareholders through the stewerdship of mangements to shareholders;but the problem is,,,,,,who the hell believes the assurance which destinates managements career, but subsidized by them!! In this sense, I tend to agree opinions such as deciding the fee at shareholders annual meeting or payed directly by SE market,,,,,,,,,,,,,I don't think they are fisible at all though.(Besides, the problem with large but closed companies can never be solved in this way.) If the statutory nature of audit is concerened, those solutions above could never eliminate the risk of the scam in co-operations of companies and ausitors, thus will be in sufficient. Perhaps, all audiitors should belong to public sector in this sense. Many problems such as the efficiency of audit procedure, the quality of auditors or CPAs and the manipulation of corporate activity by goverments( consequently, in this case audit will fail to eliminate foreign investor's sceptisism ) will be remained. I have completely no idea about who is reading this, but I'd like to show my maximum gratitude to all of you for your courage and tolerance to finish raeding (or just scrolling) it!! Every single word comes from my own idea, therefore any mistake made and inappropriate information provided are of my responsibility. Please take it into your consideration!!! Thank you/Muchas gracias/谢谢你了/ありがとうございます。

Well, as I wrote yesterday, I've got an offer from UAE as well. More precisely, it was just an email from admin office, and further documents have arrived today. I expected there was a sort of course catalogue, then opened the envelope immediately after I recieved it but found nothing I expected. Yeah, a document I found was quite a bit unexpected,,,,,,,it was an offer not only for the MSc but for the INTERNATIONAL SCHOLARSHIP of the department!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! WHAT A FXXK ON EARTH IS GOING ON? How they could offer ME a scholarship, I even had a grimpse of scholarship information. I've done everything as quick as possible using on-line application programme, just because I was extremely anxious and really needed to find somewhere to go at that moment. Am I confused? Yes, with no doubt. Am I happy? Nonsense to ask a question about such an obvious fact!! Then, am I going to UAE? Well,,,,,,,,,,this is the problem a bit, only for me though. It is a shame to admit such a thing but this is the first time ever when I hold more than 2 offers from academic institutes. I failed entrance exam, so I had to enter and study dept. of business and commerce so long as I wished to study in a university for example. Then, I am feeling a bit like making the most of the situation which I've never experienced and won't experience. So even I'm rather inclining to study at UAE, I'm still careful enough not to jump at the ultra generous offer. The event is completely an AMAZE anyway!

As some of you might know, now I'm trying to learn Chinese language rather seriously.With no SUSPICIOUS purpose or motivation, I found a great fun in the learning process itself,,,,,,,,,,I mean it! By now, the best of my ability is typing some elemental sentenses and just phrases using ITABC programme. Besides awful pronunciation spit out of my vocal and nasel caves, I am yet in the trouble matching with Japanese sound of each Chinese character with 拼音－pinyn. For example, if I pronounse the word pinyn in Japanese, it would be something of HEI-ON. About the character 音, we use the sound IN for that as well. However, about the character 拼　I need to play a sort of a "guessing game",,,,,,,,,Firstly, I have to remember my favorite Chinese dishes, stir fried prawn with chilli source, mapo-doufu, beijing duck, etcetc,,,,,Second of all, I need to remember that beijing duck is always served with Chinese crepe, and if I am fortunate enough, I could remember its name is 餅 or something in Chinese. Then, I could somehow see the similarity between these characters from their shapes and guess that its sound is something of PIN. Finally, I need to guess its pinyn spelling from the sound. But,,,,,,,,this process is a complete gamble in a sense. Though the sound hears to my ears like PIN, there are several possibility of choice of spelling, like PING, PIN, PIAN,,,,,,,then I have to type each spelling one by one .Sometime it does work and sometime it doesn't. In this same example, 拼 and 姘 have similar shape and same alphabetic spelling. On the other hand 胼 and 骈 have similar shape as previous two PINs, but the sound should be spelled PIAN. Consequently, I will make fatal mistake if I lose the game. The title is one example of my defeat. I found an article about Miss Lily of year 2006 in the Epoch Times, a British Chinese news paper. Then, I attemted to type the word Miss.Lily (again with no SUSPICIOUS motives about Miss. Lily,,,,,,surely!). First, I guessed the pinyn for the word should be BaiGu-ShaoJie,,,,,,and the result I got was 白骨紹介， introducing someone's skull and bones!!!(and the correct answer is BaiHe-XiaoJie,百合小姐) For me these kind of mistakes are nothing depressing but just funny, though at the same time I understand I have a long way to go to master the language, like the Great Wall, I could put it. By the way, what can I say about my English??????!!!!!!!!!