why I choose my major

I showed interests in figure and calculation since very young. Due to my alert to figure, I usually won No.1 in math or calculation competition in the primary school. Also I often was able to calculate the correct payment faster than cashier when I went shopping with my mom. One time, I was eight years old. I went to the supermarket with my mom. We bought a lot of things, and when we were going to pay for the goods, I stand beside the mom and calculate the price of goods by myself. When the cashier didn’t complete to get total price, I have had answer. I told to the mom and mom was preparing the money to pay for. After the casher told her the price, my mother thought it was the same amount as I told her and she gave her cash at once. My mom found my good capability of accounting and often left some calculation jobs about family expense to me. Therefore, I became “a little accountant” of my mother. Because of my interest in calculation, I got an internship chance of working in the accounting department of my cousin’s company when I studied in the high school. It was the first time for me to access the formal accounting system, leading me has more interests in it. After graduation from the high school, I chose the accounting as my major without any hesitation when I enrolled in the university. I was appealed completely by the field of accounting. What is more important, I found that I really like the major of accounting very much and got good scores with A grades. Of course, there is another reason for my choice. Accounting is good for finding job in my country and a lot of companies being built as result in many companies need accountant. After studying, I found that accounting is not a simple calculation tool as I thought before. It actually includes a lot of complex information of managerial strategies although it related to calculate. For example, advanced accountants need to join in the group of the strategy decision and they assistant the manager to make decision. So, I learned that accounting is an efficient control tool involving very wide management fields, providing information for strategy decisions, company development and so on. Just based on above understanding, I decided to study further about accounting, causing me come to the SIU.

"couple lung"

When you mention the food, I am interested in it. I always try to new style food that I never eat. Before I travel to anyplace, I always look for the special food in the destination. When I go to the place, I can eat them and enjoy the time because eating is a very import in my trip. The impress thing that I ever ate is “couple lung” in Beijing of China. When I watched this menu, I was very surprised about it. I was very interested in the name and I didn’t know why it is called “couple lung”. I wanted to seek answer from my curiosity and I asked the servicer. I knew the materials were sliced beef and Ox tongue in chilli sauce. In addition, this menu’s name had a story. The servicer said that a couple set up their stand in the street to sell the sliced lung of cow in Chengdu city over the fifty years ago. This product was very popular in Chengdu because of the delicious flavor and refined design. So, people called the product “couple lung”. With the time change, the materials are changing. There are meat, Ox heart, tongue, and tripe. This dish has become classic flavor in Sichuan province and you can find this menu in the restaurant with Sichuan style. After I ate it, I thought it was real delicious. Every time, I go to the restaurant of the Sichuan style, I will order the “couple lung” with friends. It is not only the special name but also the good taste. It is one of my favorite dishes but it is a little spicy for me. I like a lot of course but I don’t know how to cook them. Sometimes, I really want to eat them and I miss them.

What can I leave?

On the gravestone, it is difficult to answer what people can write down for me and what can I leave behind? I have never considered this question and I have no idea about it now. However, I know a lot of people’s bright sign and I learn from them. For example, Confucius devoted us the Analects that influenced our whole society. Zhu Geliang who was a strategist in old times of China was intelligence incarnate. Yue Fei who was a general in Song times devoted his life and loyalty to the country. Qin Shihuang was the first emperor that fought eastward to unify China and left us great wall. Edison had a remarkable aptitude for inventing new things and he gave us the light lamp. There are a lot of examples and they all gave us useful experience and educated us. However, I don't seek if people remember me, and I am not going to let people know me. It doesn’t matter if I leave behind, but it is important how well I live and if I strive to do my work for my dream. In one’s life, people need have a goal and follow their goal no matter the cost and hardships. If even they fail, they acquire the valuable experience. I will continue work hard and come to my dreams although there is sweet and sour. I think normal life style is right way to live and most people live in common. The world consists of a large of commonly people and most of them contribute to the world. Actually, simple and general worker take up a big portion in the world and they real let the world become better and better. A few famous people just give people good experience and theory to guide people to work. In my opinion. I think I need to follow rules to work hard. It is enough that I do anything with conscience. I can help people who need help when I have ability. This is my idea and my answer.

Fashion evolution

When I was young, the study is my major job because parents usually think study is a only way to get a good future. However, the time is changing, mastering a specail skill is very important for student to get a good performance in the school or in the future. If you have special skill, it will consummate your resume and get a good impress from the other people because we more and more pursuit inter-disciplinary talent. So, more and more students don't just focus on the study. They go to learn some other skills such as piano, voilin, drawing, dance and so on. Due to the different areas the students contact and learn, the fashion seeking come out and changed with the different period.

With my growing, I experiened a series of fashion storm. When I was in high school, my classmates and I specialy girls like to watch the korea drama. We are interested in talking the plot of the drama get together. Also, we all bought the entertainment magazine of korea stars and share the entertainment news with each other. After one year, a new fashion appear. The Hip-Hop that is a street culture of african dance of New York is very popular in my country. Hip-Hop is very special and very cool for young people because its features like music, dance, tattoo and clothes. At that time, not only adults but also children to learn this dance. When you walk on the street, you can see the most of young people who wear a ulster and a loose jeanswear, and you can see the some young people dance Hip-Hop on the street. There are a lot of professional dance groups of Hip-Hop in my country, and there are Hip-Hop dance match in my country.

When I studied in the uiversity, a new style of TV program was to be focused. That program called "super girl" and it wanted to select a best singer from the thousands uponthousands girls through the audience to vote by sending message. We all pay much attention to the TV show and each of them to be supported by a lot of fans. That TV show cause a new appearance fashion, many girls make up like "boys" because their idol dressed like boy in the TV show. Before I came America, a new city TV drama "struggle" was very popular in China. That drama talk about six young people struggle for their life after they graduate from the university and also there is love emotion between them. From that drama, a lot of actor's lines are very popular and we use them in our life. For example, one man says, "what'd you like to drink?". One woman says,"I drink coke". The man says again,"coke is expiration, do you still want to drink?". The woman says,"I should drink the coke with expiration as your ex-girlfriend". Fashion exsits in everywhere and it can influence a large of people.

China's flag

When i get this topic, i hesitate a few minutes. I think i have no much idea about my country's flag. Only one thing i know is that my country's flag stand for the revolution. By now, i find some information about national flag of my country.

My country's flag is very simple and it is red color and five yellow stars in the upper left corner of the flag. One of star which appears on the left is bigger than other four stars which hem that big star in on the right. The red color of the flag symbolizes revolution. The stars with yellow color are use for bringing out their brightness on the red ground. The biger star represnts the Communist Party of China, while the four stars stand for the works, farmers, petty bourgeois and democracy bourgeois separately. One corner of every small star faces to the large star's center. Their relationship between the stars means the great unity of the Chinese people under the leadership of the CPC.

The national flag's design is selected by Chair Mao from the over three thounsands flag design. He said this design about five-star flag represnts the chinese people to fight against war get together and strive to gain the peace. You know, before the 1949, the war was still exist in China. People need to hold together to fight. So, we choose the flag that can stand for the unity of the Chinese people. So, the five-star design can express this meaning and it is decided to be the national flag of China. In addition, The Standing Committee of the National People's Congress pass the flag law of People's Republic of China in 1990's. And this law carried out on October first, 1990.

Now, i exactly get the meaning of my country's flag. I know it's very important in China and people need to pay much attention to the flag because the flag is represents a country. So, raise a flag is a serious work in China. In capital beijing, the flagman usually is soldier and the time they raise flag must match the sunup time. It means if the sun up at 4:00, the flag must be raised at 4:00. So, raise the flag is a big deal.

Special time in CESL

Before I came to SIU, I didn't know what is cesl. I was curious about cesl and I thought it's just a small community that supply servies to help people learn english. Now, I study in cesl and I found cesl is a good organization. There are not only teach us english, but also hold a lot of activities to make us to learn the US culture. They strive to let us to feel like at home by many kinds of ways. When I Study in cesl, I make some friends who are from different coutries and learn the some different cultures. So, in cesl, I have a lot of happy time although sometimes I get tired for my study. The things I was impressed are American holidays such as Halloween holiday, thinksgiving and Christmas. You know, the Halloween is very specially for me because it's my first time to celebrate this holiday and I enjoy that time althouth I have heart this holiday in my hometown. On that day, I went to the cesl party with my friends and all of us dressed up. There were teachers and cesl students, and we saw the many cute kids on the party. We joined the game to carve pumpkin and got some candys. I had a good time on that day. Besides Halloween, I also have many other things for fun. In general, i have a hppay time in cesl.

RRJ-3

Reference

Valdes-Dapena, Peter (2009, February 13). Auto parts makers ask for $25.5B in aid. CNNMoney.com Retrieved February 14, 2009, from http://money.cnn.com/2009/02/13/autos/auto_parts_support/index.htm?postversion=2009021317

Summary

According to the author, auto parts suppliers are having a financial crisis and asking for financial assistance. At first, the author states that the auto parts suppliers have submitted a request for financial assistance, and they have organized a plan to distribute their financial fund. Then, the author argues that auto parts industries have gotten a the financial crisis and that results in the fact that most employees could lose their jobs. Finally, the author claims that groups hope the credit market is not tight and they try to gain the loans by getting Treasury and government guarantees. In conclusion, the author asserts that auto parts groups are trying to solve their economic problem by finding financial assistance.

Reaction

From the article, I learned that the economic problem in the U.S. has been a big trouble in recent years. Almost all the kinds of companies faced the financial crisis, auto parts industry is just one kind of the companies. They want to get loans by using those “receivables” as guarantee. However, this method might be impossible, so the groups want to get Treasury and government guarantees to obtain loans. In my opinion, the auto parts suppliers are lucky, because they can ask for financial assistance and get loan guarantees from the Treasury and government at least. However, most companies can’t do that like them, because different companies have different abilities to solve their financial problems. Some big companies can fight against the economic crisis because of their abundant money and financial resources. Unfortunately, some small companies are unable to conduct this problem like big companies, because they usually have not enough finance to support them and they have more difficulty to get financial support from the finance institution like Treasury than the big companies. That is because it is common sense that big companies usually have better credit than small companies and it is a main resource to supply finance for government. So most small companies with weak finances are forced to go bankrupt, although a few big companies also have the same outcome. So, in this situation, small companies usually have difficulty to get through this trouble situation, many financers would like to support big companies. To sum up, I think that the small companies have a big difficulty to resolve their financial crisis.

nervousness and excitement

In my life, i have a lof of nervous and exciting things. when i learn skating first; when i make a speech in the front of my classmates; when i take an exam; i always feel very nervous. However, the most nervous and exciting thing i ever did was an interview of my part-job.

I remember, it was my first time to go to interview when i was a freshman in university. As result of the first year of my study, i had no much class in the school. It almost was half day for having class ever day, so my classmate and i wanted to find part-job. We found the KFC need some employeers and then we filled the form in KFC.

After days, we were told that we need to join the interviw at 9:00a.m. on wednesday. We were very excited and then we went to the interview early on wednesday. When we arrived KFC, we foud a lot of people wairting for there for interview. I knew there is a big competition, so i was nervous. We all have no experience for interview, so we encouraged with each other. Unfortunately, we were waiting for almost 2 hours and we had no much time to wait because we had important class at afternoon. we needed to go back to the school at noon and we had no idea what should we do. But, we also thought we can't give up this good chance. We were very nervous. Eventually, it was our turn. I was first person in us to get interview, and i walked into the office with nervous and exciting. It was almost 10 minute that the boss wathed my form and asked my some questions. As soon as we finished interview, we went to get bus to go back school in order to go class on time. Finally, it was lucy we arrived classroom to have class on time. After days, we were very happy that we got that job in KFC. I thought we are very lucy that we didn't qiut that chance although we experienced nervous and exciting.

The valentine's day-marry chapter

On every Valentine's day, the people in the all over the world will celebrate this sweet holiday. On that day, both lovers and couples can express their love to each other and both will feel very warm. However, after a moment, what kind of person i would to marry? althouth this question is far away from now, i have ever talk this question with my bosom girl friends. We always play, shop, chat get together. I think that the person i want to marry must be a good moral character person. Of course, i don't refuse the rich man. However, if the person with a good quality but no money or the person with much money but no good quality, i choose the former one. Because the person without moral, he might not be a kind-heart person, and he may do everthing against the normal rules and even law. Moreover, the love is basic that women and men fall in love. If the people have no feeling or emotions with their lovers, the outcome will be sad. Because the emotion drive the people want to acquaint each other and live together with a heart full of mercy. And then two person to be a lover and even a couple. By the way, Don't find a handsome man. Because the handsome men will be "dangerous", they attract many women and they are easy to be take away from you--it's a joke. And make wishes for all lovers and couples, have a good valentine's day!

Reading Reaction Journal-2

Reference

Reuters (2009, January 30). AT&T Chief Gives up Bonus. Retrieved January 31, 2009, from http://money.cnn.com/2009/01/30/news/companies/att_bonus.reut/index.htm?postversion=2009013017

Summary

This article shows that AT&T will take measures to resolve the economic crisis of the company. At first, according to the article, the Chief Executive Randall Stephenson in AT&T will give up his 2008 bonus payment and will stop to give salaries to managerial employees this year. Next, it states that 4% of the workforce in the largest phone company has been cut in December. Finally, the U.S. President Barack Obama has debated on bonuses that were paid for the Wall Street executives last year. To conclude, many companies try to find ways to fight against the economic crisis.

Reaction

During these years, the U.S. has a big problem in its economy. So, a lot of companies try to find appropriate ways to resolve their company crisis. From this article, I know some companies want to figure out the economic crisis by cutting the company’s jobs or reducing salaries of their employees’. I think the latter one is a right way to resolve the economic crisis. Especially, it is a good way for AT&T to carry out this decision, from the managerial group at first, because the company can get a large amount of money at once from the high salary managers without interest payments to solve the company’s financial issue. In addition, if the company doesn't distribute salaries to common employees, the employees will work with negativity and even go out on strike, because they have much less salary than the managers’ to support their families. However, this is just a temporary way to relieve the company’s financial problem. If managers don’t get salary for a long time, they also have a financial problem for their families. And also they work with more and more negativity. To sum up, the company needs to seek right ways to deal with their difficulties.

Chinese Mascot

China is an old civilization coutry which has about five thoudsand years history. It has a lot of characters which is related chinese feature such as chinese food, chinese festival, chinese mascot and traditional chinese opera. Today, i will talk about chinese mascot like panda. Panda is one of the most valuable animals in China, and people cherish it as the national treasure. Why the panda is a very valuable animal because the number of panda is very rare which lives in southwest China. Although the panda is a big animal, it has a good temper. And it likes live alone and usually live on vegetarian food like bamboo. On Olympic Games of 2008 in Beijing, the panda image was to be one out of the five moscots because of its lovely appearance with a pair of black eyes and a chubby body beside its high value. In addition, the panda afford a responsibility as a peace ambassador to develop a good relationship between the China and other countries. So, the panda is very popular in China and even in other coutries.

Reading Reaction Journal

Reference

Jacobson Larry (2009, January 15). The Economic Substance Doctrine. Retrieved January 17, 2009, from http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/Tax/SubstanceDoctrine.jsp

Summary

This article shows two aspects of the economic substance doctrine. One aspect is the definition of the economic substance: it is a principle of tax and it is a way to against for the behavior of tax escaping and another one is influence of the economic substance doctrine for your practice: it limited the tax- motivated transactions because of law penalty.

Reaction

After I read this article, I think the economic substance is a good doctrine to avoid tax shelters which are against the law. Indeed, there are some cases involving the tax shelter in business and many cases have become more and more complicated. So, the previous principle didn't fit into the current tax shelter cases, and the new doctrine that is economic substance was determined by the United States Supreme Court.

The economic substance doctrine is an objective standard to judge the tax shelter transaction. So, it is received more easily by people and is more definite compared to the subjective standard. For example, the business purpose doctrine is a subjective standard to judge the case, because it has no exact proportion to offer people a judgement. So, people have trouble to judging if the case has a business purpose or not, and people judge cases by themselves subjectively. Therefore, it usually lacks definiteness.
In addition, there are many penalties to prevent people from taking an illegal tax shelter besides the doctrine, and they get some good results. Finally, the economic substance doctrine has become more and more important in tax cases.

Influence me

In my life, I have two people to influence my life. One person is my father and another person is my older sister. When I was young, my father always taught me how to be an honest and lavish person. He always told me that I can’t make a selfish person and need to help people when people have troubles. When I graduated from high school, my older sister had most influence on my life because my parents were very busy for their jobs. She is a smart and knowledgeable person because she likes to read many kinds of books when she is free. She told me reading is a good way to open my mind and get information to be a good quality person. And she always told me that I need to do anything with confidence and believe that I can do everything best by myself. when I face some difficulties, I can get suggestion from her and when I have happiness, I will share with her. Now, she still influence me and I learn a lot of from her. I appreciate her.

hi, ni hao

try it

it is my first time to write paper on blog. actually, i don't like to write paper. when i get a topic which i need to write, i always need much time to think about it. i think i always have no idea for my writing. but, i sometimes write mood journal, such as happy time, bad time and special things. today, i just practice it.