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!