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| My "New Year's Resolution" for 2008 was to learn new piano pieces. During my years of piano training, I've accumulated a large collection of piano books, most of which I've only played a few pieces in each for the different piano exams I've taken. A large amount of pieces are still untouched, unexplored! I have recorded 15 videos so far this year, and I will continue to add pieces. Here they are, in a nutshell. Go to www.youtube.com/freshwater12 for the actual videos themself:
Video 15: Doctor Gradus ad Parnassum, by Claude Debussy. A continuous flowing melody.
Video 14: Etude-Tableaux Op.39 No.9 in D major, "Allegro moderato Tempo di marcia", by Sergei Rachmaninoff. An exciting march.
Video 13: Original piece, God and Me 深度行 Theme song, by Calvin Lee. I wrote this for Gospel Camp 2008.
Video 12: Flight of the Bumblebee, orchestral piece by Nikolai Rimsky-Korsakov, arranged for piano by Sergei Rachmaninoff. This piece resembles a bumblebee's eratic flying pattern.
Video 11: Turkish March (virtuosic/difficult version), "Rondo Alla Turca", by W.A. Mozart, arranged by Arcadi Volodos. A technically demanding piece of octaves and arpeggios.
Video 10: Etude-Tableaux Op.33 No.5 in E flat minor, "Presto", by Sergei Rachmaninoff. Fast and furious.
Video 9: Turkish March (original version), "Rondo Alla Turca", by W.A. Mozart. Just for fun.
Video 8: Prelude in C sharp minor, Op.3 No.2, "Lento; Agitato", by Sergei Rachmaninoff. Monumental prelude.
Video 7: Etude-Tableaux Op.39 No.1 in C minor, "Allegro Agitato", by Sergei Rachmaninoff. An etude of alternate broken chords.
Video 6: Super Mario 64 Goomba theme and Sunken ship themes. From the video game.
Video 5: Songs Without Words Op.53 No.3 in G minor, "Agitation", by Felix Mendelssohn. Arpeggios and octaves.
Video 4: Italian Concerto, 3rd movement, "Presto Finale", by J.S. Bach. The finale to the Italian Concerto.
Video 3: Italian Concerto, 2nd movement, "Andante", by J.S. Bach. Lyrical and peaceful.
Video 2: Italian Concerto, 1st movement, "Allegro", by J.S. Bach. Keyboard piece written in orchestral style.
Video 1: "What Can I Give to the King", VCBC Youth Choir Christmas 2007 song.
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| Review - the 9 steps to systems implementation
These are the steps to implementing a new software system
1. Preliminary survey - survey of the current system
2. Feasibility study - compare alternate plans for the best course
3. Implementation study - decision on how to implement
4. Detailed System Analysis - analysis of current system and how to make it better
5. Detailed Design and Documentation - design the system
6. Programming and initial testing - create the system
7. User testing - test the system
8. Implementation - implement the system
9. Post-implementation review - monitor the system
Classes of Transaction assertions
- Occurrence, completeness, accuracy, cutoff, classification
Account Balance assertions
- Existence, Completeness, Rights and Obligations, Valuation and Allocation
Presentation and Disclosure assertions
- Occurence and Rights and Obligations (ORO)
- Completeness (C)
- Classification and understandability (CU)
- Accuracy and Valuation (AV)
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| Review - Taxation
1.) CALCULATION OF TAXABLE INCOME:
Net income per financial statements
Add:
- Amortization
- Accounting losses
- Provision for lawsuits
Less:
Equals: Net income for tax purposes
Less:
- Donations
- Dividends received from Canadian corporations
Equals: Taxable Income
Taxable income is then divided into several categories in which are taxed. They include:
1) active business income eligible for Small Business Deduction (B);
2) active business income NOT eligible for Small Business Deduction (C); and
3) Investment income (A)
(A) Investment income is taxed at a higher tax rate (around 50%). These are passive forms of income that include interest income, dividend income, and capital gains (taxed at 50% of course).
CALCULATION:
Aggregate investment income (D) x investment income tax rate = taxes payable for investment income (X)
(B) Amount for Small Business Deduction is the lesser of (E):
i) Small Business limit (around $400,000)
ii) taxable income
iii) active business income (this is calculated by taking taxable income less passive income)
CALCULATION:
The least of i, ii, and iii above x small business deduction tax rate = taxes payable for amount eligible for SBD (Y)
(C) Active income not eligible for SBD:
This is calculated by taking taxable income less amount (D) less amount (E) above. (F)
CALCULATION:
Amount (F) x tax rate for Active income not eligible for SBD = taxes payable for (C). (Z)
Therefore, taxes payable (before dividend refund and installments paid) is the sum of (X), (Y), and (Z). (NOTE 1)
REFUNDABLE TAXES DIVIDEND ON HAND (RDTOH) calculation:
This account is created for the purposes of "integration", which means taxing income equally in the case where income earned is first taxed at the corporate level, then again in the hands of the shareholder.
CALCULATION:
RDTOH balance at the end of the previous taxation year
Less: dividend refund at the end of the previous taxation year
Add: Part IV taxes (AA)
Add: Refundable portion of Part I taxes (BB)
Equals: Ending RDTOH balance
The dividend refund is calculated as 3x the amount of dividends paid during the year, allowable up to the ceiling of the RDTOH balance.
(AA) Part IV tax is calculated as:
Dividends received from Other than Connected Corporations x 33-1/3%
plus: Dividends received from Connected Corporations x Dividend refund of the payer / total taxable dividends paid by connected payer corporation
equals Part IV tax.
(BB) Refundable portion of Part I taxes is calculated as the lesser of:
1) Aggregate investment income x 26-2/3%;
2) Taxable income less amount eligible for SBD x 26-2/3%; and
3) Part I taxes less surtax x 26-2/3%;
Therefore, taxes payable (we're finally here!) is equal to:
amount in NOTE 1 above
Less: Dividend refund
Less: installments paid during the year
Equals taxes payable
Simple huh? I know this is as clear as mud. I hope I can remember this stuff for next Friday's exam!!! :(
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| I created a study plan today (July 3, 2008) from now to July 18, 2008 (EXAM date). It's a rough sketch, and may need revisions as time goes by. Hopefully I'll do well on the exam!! This will be a super intense July!!
July 18, 2008 Module Exam – Study plan (Today is July 3,
2008)
Today –July 3, 2008 (Thursday)
- Create Study plan
- List all the Mock Cases
(DONE)
- Download Practice Cases
(DONE)
- July 2006; Aug 2006;
Oct 2006; July 2007; Aug 2007; Oct 2007
- List all sources of
studying (in descending order of importance)
- Weekly task assignments
- University textbooks
- P&L Library
- VPL
- Multiple Choice
Questions
- FFIS resources
- Chat transcripts
- Caseware
- Rules of Professional
Conduct
- Create an outline of all
the topics of Mod 2 (Optional – already done)
July 4, 2008 (Friday)
- Create “Sections of the
CICA HB Studied” – see Mod 1 folder
- Review weekly tasks (Weeks
1-5)
- Mock Case –
October 2007
- De-briefing,
marking, viewing Distinction paper
- Mock Case –
August 2007
- De-briefing,
marking, viewing Distinction paper
- Re-do Multiple Choice
Questions
July 5, 2008
(Saturday)
- Review
- Review weekly tasks
(Weeks 6-10)
- University textbooks
- P&L Library
- VPL
- Review Student Resource
Center on WebCT
July 6, 2008 (Sunday)
- Dinner
- Review
- Caseware
- Rules of Professional
Conduct
- Mock Case –
July 2007
July 7, 2008 (Mon)
July 8, 2008 (Tue)
- Review Mod 1 stuff?
- Mock Case –
July 2006
July 9, 2008 (Wed)
- Redo Multiple Choice
Questions
- Mock Case –
Oct 2006
July 10, 2008 (Thur)
July 11, 2008 (Fri)
July 12, 2008 (Sat)
July 13, 2008 (Sun)
July 14, 2008 (Mon)
- Mock Case –
July 2006
- Review FFIS material (Part
1)
July 15, 2008 (Tue)
- Mock Case - October
2007 (Re-do Attempt 1)
- Review FFIS material (Part
2)
- Rest??
July 16, 2008 (Wed)
- Mock Case –
August 2007 (Re-do Attempt 1)
- Go over Check list – Task Assignments
and Exams
- Review FFIS material (Part
3 – if necessary)
- Redo Multiple Choice
Questions
July 17, 2008 (Thur) –
Day off (studying)
- Mock Case –
July 2007 (Re-do Attempt 1)
- Mock Case –
Oct 2006 (Re-do Attempt 1)
- Redo Multiple Choice
Questions
July 18, 2008 (Fri)
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| CYCLING RECORD
Week of July 14, 2008
July 17, 2008 (Thur)
Off
July 16, 2008 (Wed)
take laptop.
July 15, 2008 (Tue)
34 minutes to, 38 minutes back (total 72 minutes) - checked out Mike's tri-bike today. "Guru" is the brand.
July 14, 2008 (Mon)
33 minutes to, 40 minutes back (total 73 minutes)
Week of July 7, 2008
July 10, 2008 (Thurs)
39 minutes to, 41 minutes back (total 80 minutes). Wicked wind resistance today! It was tough riding into the wind. Wind level 9.
July 9, 2008 (Wed)
34 minutes to, 38 minutes back (total 72 minutes). Went to see the doctor and back before heading home. Change to shorts!
July 8, 2008 (Tue)
34 minutes to (actually 33.5 min), 40 minutes back (total 74 minutes) - on the way back had to fix problems with the kickstand and tying the jacket with an elastic
July 7, 2008 (Mon)
34 minutes to (new record!) 41 minutes back (took my time - tied jacket to front of bike, but it keeps loosening. Total 75 minutes
Week of June 30
Out on audit, Canada Day, bring laptop back, resting, Friday off.
Week of June 23
June 27, 2008 (Fri)
35 minutes to (feel could push for 34 minutes), took bike to check out a screw. 53 minutes ride home from downtown.
June 25-26, 2008 (Wed & Thurs)
bring laptop for audit, and out on audit.
June 24, 2008 (Tuesday)
35 minutes to, 38 minutes back. Total 73 Minutes. Learned to keep the momentum going downhill and go uphill at gear-8. Rained a little going to work.
June 23, 2008 (Monday)
36 minutes to, 42 minutes back. Total 78 minutes.
Week of June 16
June 20, 2008 (Friday)
37 minutes to, no count back (approx 45 minutes). Total 82 minutes.
June 19, 2008 (Thursday)
36 minutes to (new record due to a few drops of rain!), 45 minutes back. Total 81 minutes.
June 18, 2008 (Wednesday)
6:48am-7:28am (40 minutes), back 40 minutes. Total 80 minutes.
June 17, 2008 (Tuesday)
forecast rain.
June 16, 2008 (Mon)
6:50am-7:27 am (37 minutes), back 43 minutes (couldn't focus - mind was occupied) Total 80 minutes.
Week of June 9
June 15, 2008 (Sun)
CASB.
June 14, 2008 (Sat)
Rode around the block in shorts.
June 13, 2008 (Friday)
To work: 6:58am-7:38am (40 minutes), back home, 41 minutes. Total 81 minutes. Got annoyed with the lock brushing against my pedal so I left it at work. I don't use it except at work anyways. May buy a second lock.
June 11-12, 2008 (Wednesday, Thursday)
Weather forecast: rain. Wednesday went to Sportcheck and looked at bicycle gloves $15-$32, and lights $30-$50.
June 10, 2008 (Tuesday)
To work: 6:54am-7:35am (41 minutes), back home: 4:25pm-5:07pm (42 minutes) Total 83 minutes.
June 9, 2008 (Monday)
It rained. No biking.
Week of June 2
June 8, 2008 (Sunday)
Took the bike out around the neighbourhood.
June 7, 2008 (Saturday)
10:30-10:45am - took the front and back wheels off, but can't get the back wheel back on. 10:45 am - take it back to Bicycle Sports Pacific for a tune up and added a kickstand. It took 15 minutes, and my bike was as good as new! Rode it home from downtown. Start: 11:55am, reach Birch & 10th at 12:11pm, got home at 12:50pm (44 minutes - minus the bike lock which was in the car). Used 7th gear most of the way, and 3rd gear on the upper hills. Adjust shifting to avoid shifting during uphill. Tried to maintain same gear more, so less change of gear.
June 4-6, 2008 (Wednesday-Friday)
Did not ride bike. Take it for maintenance on Saturday.
June 3, 2008 (Tuesday)
Left on my bike to work, but pedaling was hard. Took it home.
June 2, 2008 (Monday)
On my way home from work, I shifted my left gear, and the chain started making clicking sounds.
June 1, 2008 (Sunday)
Went to Florence, Fa, Wayne, Glacier, Stephen, Holly, Kelvin to Stanley Park. Rode a Giant Cypress commuting bike. $10/hr
Week of May 26
May 31, 2008 (Saturday)
CASB.
May 30, 2008 (Friday)
6:49 am - 7:26 am 37 minutes, and 45 minutes back. Total 82 minutes.
May 29, 2008 (Thursday)
6:50am - 7:28am 38 minutes to, and 45 minutes to get back. Total 83 minutes. New route: Ontario Street.
May 28, 2008 (Wednesday)
Rode to work in 40 minutes today. Rode home in 50 minutes. Will probably try Ontario Street tomorrow. Added front wheel chain lock. Total 90 minutes.
Top 10 reasons for biking:
10. Uses the same amount of time as taking transit, but I've just did an hour and a half of exercise. Personal trainers suggest exercising 1 hour a day. I've done a time and a half.
9. Saves bus fair - in 1 work week alone, I save $25.00.
8. Saves time - I've already done my exercise by the time I get home. I've got time to play piano or watch movies with friends in the evening.
7. A stronger physical body leads to a sharper mind and a better general feeling about the self.
6. My bike looks good. I get stares from people as I zoom down the street hands-free.
5. Get to talk to my colleagues and friends about my hobby.
4. Endurance training in conjunction with other sports (i.e. badminton, tennis, etc.)
3. No more stuffy buses (I don't enjoy taking buses)
2. FREEDOM!!! I get to go wherever I want, whatever route I want.
1. Burn lots of calories!!! Stay slim!!
May 27, 2008 (Tuesday)
It rained in the morning, so didn't bike. Did CASB at night.
May 26, 2008 (Monday)
My new bike made its maiden voyage today. I rode it to work and back! Took just under 45 minutes to work, and 50 minutes to get back since it's uphill. Total 90 minutes.
May 25, 2008 (Sunday)
Got my new bike today!! Yaaaaah!!!
I've learned how to take off the front and back wheels~ such a delicate piece of machinery! I love it! I love it! Since this is a very expensive bike, I got a really powerful lock for it.
To test it out, I rode it all the way home from the store (from Burrard & Pacific Street in downtown. It took me 20 minutes to get to my work place, and another 48 minutes to get home.
May 18, 2008 (Sunday)
Today I went with Ricky to check out bike stores. I am very cost-conscious, and I want to buy from a well-known brand as they are more reputable and hence I think more reliable. The first couple didn't excite me, as they didn't have the models I wanted nor the selection of brands. Finally, the last one we went to had a huge selection of Trek bicycles that interests me. I tested out several of them and found them to my liking.
May 17, 2008 (Saturday)
9:00 am. I hopped on the #19 bus to Georgia & Denman, where I went to Spokes Bike rentals. At first they gave me a City/Hybrid bike with standard handle bars, but I told the staff I wanted a road bike. Give me something for serious biking! He exchanged the bike for a Giant OCR3 road racing bike. I looked like an idiot because I didn't know how to operate the machine, but good thing the staff was very helpful. I was off in 5 minutes to Stanley Park Seawall.
 I love the instant acceleration of the bike! I could start from standing still to top speed by cranking up the speed one notch and I get a huge burst of wonderful speed. All the small hills were so easy to climb on this bike. I love it! It took me about 45 minutes for the 10 km ride. And this was going at 80% speed the entire way.
May 11-16, 2008 (Monday - Friday)
Rode my bike around the neighbourhood, including once down Elliott, west on Kent Ave, right on Ontario, right on 57th and back home.
May 10, 2008 (Saturday)
Mission accomplished - I
rode my bike from home to work and back. It took 50 minutes to get
there. Getting back took an hour, since it was uphill and I’ve spent a
lot of energy getting there. I feel very accomplished!! So happy! There were also some weird clicking sounds on my bike on the way back near 38th and Earl. I had to check it out.
I was afraid it would rain, I could feel faint rain drops and there
were some black clouds on this cloudy day. Wind level 5. North on Viv,
L on 45th, R on Nanaimo, L on 38th, R on Windsor, L on 10th, R on Birch.
May 9, 2008 (Friday)
I decided to take my riding to a new level. Instead of doing laps
around a park, I rode from home to Nanaimo Skytrain station. That’s 4
km x 2 (round trip) = 8 km, a feat accomplished in 45 minutes. Next
target: bike to work (10km x 2 round trip = 20km). 8:10-8:55pm. Route: North on Viv, left on 45th, right on Nanaimo to about 24nd Ave.
More stability achieved in hands-free cycling. Noticed that a certain threshold speed needs to be maintain to keep balance. Also, am now sort of able to cycle up-hill. Am able to go hands-free on bumps now.
May 8, 2008 (Thursday)
Goal: scale the Elliott Street slope 4 times. Results: scaled it 3 times. Got too tired. 2 half-slops and 1 from the back lane crazy hill.
May 7, 2008 (Wednesday)
Goal: scale the Elliott Street slope 4 times. Results: scaled it 5 times. I believe that if I can master the slopes, I can improve my general riding ability. 5:15-6:15pm
May 6, 2008 (Tuesday)
20 KM ACHIEVED! I'm so proud of myself. 6:15pm-7:35pm. I was hoping I could finish it before 7:30pm just in time for my CASB chat session (school), but that's an unrealistic goal since it took me an hour and 10 minutes to do 17 laps yesterday. So 1 hour and 20 minutes is a reasonable time. Oh well, just as I thought...I logged in at 7:35 and they were just about to get started. Perfect timing 
I felt tired throughout 80% of the laps...especially the up-hills. I think it's due to the intense work out this week of biking, and my legs are slowly adapting to it. Still, I managed to reach today's goal. Future goal is to complete 20 km in quicker time. Hopefully 1 hour. That means average 3 minutes/km. Seems impossible right now! Saw Frankie again today. Saw him twice...once when he was going into the house, and again when he was leaving it.
Wind level: 5. Getting ready to try biking to work. Need to get a good bicycle lock. Maybe take my bike to a bike shop and do a full tune-up. Looks like I'll be shelling out $$$ again...BUT WELL WORTH IT!!!
May 5, 2008 (Monday)
17 km achieved. Yee-hah! Feeling just fine! Only felt tired on several
laps...and I could still muster enough energy so that I was always on
top! Mastering full-cycle pedaling technique. 7:26pm-8:37pm. Saw Uncle Bill
and Aunt May for the last couple laps. Extended hands-free cycling to about 30% of the downhill slide. Also am able to pedal while hands-free. Wind level 1.
May 4, 2008 (Sunday)
15 km achieved today. 6:01 pm - 7:04 pm. Feeling great! Learned to use full feet back pedal cycle today. Made up-hill climbing easier on the legs. Achieved hands-free cycling today!! YEAH! Cloudy. Wind level 3. Saw Kester/Lillian, Frankie, and Vivian/Corina today.
May 3, 2008 (Saturday)
12 km achieved today. 5pm-6pm. (average 5 minutes) Feeling great!
Went to the Christian book sale with Sam, Stephen and Philip. Bought
over $200 worth of CD’s and books. Then went to Kintaru at Denman and
Robson. Then had gelato at Mondo’s Gelato. So happy~!
10 km around the park. 6:15-7:15pm
Slight rain. Feel could push a little more.
May 1, 2008 (Thursday)
2 km was all I could
muster. My legs were tired
today, and at first I though I wouldn’t go out. But since I got too
bored, and I was “itching” to go ride my bike, I did. My right leg made sure I knew I couldn’t go any
further with warning signs of pain.
Fine. I’ll continue on May 2 (Friday).
April 30, 2008 (Wednesday)
7 km achieved today. Wind level: 6. Feeling good! Note to file: How does 100 laps sound for a target??
April 29, 2008 (Tuesday)
5 km achieved. Wind level: 6.
Did another 3 laps from 7:30-8:00pm. April 28, 2008 (Monday)3 km consecutive laps after I came home from work. Later in
the evening, I went out for 1 more lap. I’m feeling the momentum!!
Cloudy/little rain. Wind level: 4
April 27, 2008 (Sunday)
1 km. Went out 4 times to
ride my bike today. Once before church, then 3 more times in the
evening. Each time 1 lap around the park. Cloudy, very little rain.
Wind level 2.April 26, 2008 (Saturday)
Last year I did the Sun Run. It was a major accomplishment that I’ve put many sweat drops in.
This year, I’ll ride my bicycle. Let’s see what I can accomplish.
Today, I rode it 1 time around the park near my house. Time: not timed. Weather: sunny, wind level 3.
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