Dragon-zakura

I should have known this in my high school "era".
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本当の自由とは、　what real "freedom" means is ..

自分のルールで生きるってことなんだよ。 to live with your own rules.
(三田紀房, ドラゴン桜)
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thus, it's fun to see tomorrow.

I watched this Dragon-Zakura at skyperfectTV. many lines from this program inspired me.  I watch this several times. en, every time, I can find smth new. most of the time, those cheer me up to go to the next level  if such "next level" exists. they are simple and strong. If I had those words with me, I could've convinced people who are opposed to me in the past. For instance, no one believed me in interviews to join a company right after university when I said I desperately go to the goal I imposed to myself and I  get MBA and CPA sooner or later as my recent goal. 

GDP Counts R&D

GDP includes R&D in the states. R&D is not merely expense anymore.

(Bloomberg news, Intangible Investment Rewrites Economic History as GDP Meets R&D, Jul 18, 2013)

News also says Bureau of Economic Analysis (BEA) rewrite GDP all the way back to 1929.

Ahead of US-GAP, R&D became asset. Since I am a system engineer, let’s focus on R&D for software implementation. Regarding to US-GAP, it has already admitted capitalizing software cost after a point where a company uses the developing software for sure. This point was normally after detail design phase completion. But when I checked the website now, timing was changed. Website says after approval of budget for a software implementation, a company can capitalize the cost. (http://www.shinnihon.or.jp/corporate-accounting/commentary/software/2011-04-05.html). Times are changing.  Still, before approval, R&D should be expensed. On the other hand, BEA includes it as GDP.

I can see the difference between accounting person and others.

The Last lawn of Afternoon

Summer is coming, en, I got cold as usual.. I need to eat more to sustain my body. I know my eating habit can’t compensate for what I practice. Discreetly say, my practice hurts me.

Btw, summer reminds me of a novel “last lawn of afternoon” by Haruki Murakami. There’re several impressive lines anytime I read;

“I like you even now.” She wrote in last letter. “You are kind and decent, man. But at one point, I felt it’s not enough. I don’t know why I felt it that way. Besides, I know what I feel is severe. It explains nothing at all. 19 years old, this is truly awful age. Several years later, I may be able to explain my feelings better. But, when time comes, I know I don’t need to explain anything to you.”

And at last of the novel;

“You are demanding me a lot of things. I knew it in some way. But I can’t feel I am needed from you in any way."

 Every summer, I read this novel with this not being able to express abstract feelings in my guts.

After reading it, I look up on the sky and realize that summer is coming as always!

When you drive, you should look at what?

Here’s some interesting text from the book I’m reading now;

“People manage to the measures!

Sometimes they even manipulate the measures!

A metrics scorecard acts like a car's dashboard.

If you watch it instead of the road, you will crash!”

Karen Phelan, I'm Sorry I Broke Your Company: Why Management Consultants Are the Problem, Not the Solution, 2013

This book shocked me; then, I felt it to the bone. When I learned many numbers, stat, finance at business school,　my first impression is that business is not such simple that I can measure by numbers. Of course, ROE, ROI, PBR, EPS, those are useful tools to understand companies and it actually helped me know industries better. As long as being accountant or analyst, that’s the world we live with. Number tells. I know it. But I always have strange feeling with me. It told me that somehow you turned totally wrong corner. En, now I realized that I turned wrong corner quite long time ago. Can I go back? Yes, anytime we can go back as far as we know it is stupid road to go. Btw, it is “Free way”, most people call it.

That’s how I started to study more numbers these days. Doesn’t make sense?? It does make sense. Haha. Once you know the limitation of numbers, you wanna go to the edge. Let’s go to the south of the border and see what it is like; then decide what number can(‘nt) do. It’s easy to say number messed up a company’s goal such as critics. Thing is we are inside of a company and work for our company struggling with dirt. You are the one who fight numbers from stupid management. You should know your enemy better than anyone else in order to win.