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29 Feb 12 Jazz Up Children’s Art

Children love to explore the possibilities of different art media. Once they become skilled with art materials put a new spin on their creativity by adding music. When you add music to the mix, children can interpret family traditions, different eras, cultures and their own surroundings through art. (more…)

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01 Dec 11 Gerard Oldfield the Man in the Rain at Horse Guards Parade, Part 2

If there was a track to best complement the weather of the night then ‘The Watchful Eye’ with its chorus of echoes eminating from water filled glasses was it. ‘Jewel in the Crown’ with its rhythmic guitar was reminiscent of Enigma with lazy eastern sounding vocals from three girls, breezing into frantic acoustic western guitar in ‘Outcast’ which made the audience ditch their umbrellas and be dazzled by the lightshow around them illuminating the stage and spotlighting prestigious Parliament offices. (more…)

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23 Nov 11 Our Kind of Rage

It’s hard not to like Rage Against the Machine. After all, they’ve played alongside L7 and 7 Year Bitch at pro-choice rallies and headlined anti-Nazi marches. The stood naked on stage for 15 minutes at Lollapalooza III to protest censorship. One of their earliest videos combined scenes from the documentary Incident At Oglala and text from In the Spirit of Crazy Horse. (more…)

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16 Nov 11 Gerard Oldfield the Man in the Rain at Horse Guards Parade, Part 1

Friday night in Whitehall. An assemblage of tourists outside Buckingham Palace peek through the railings in the rain. Walking along the Mall crowds of people with rain sodden tshirts bearing the face of a man who has been described as a music legend, Mike Oldfield. ‘Bloody mayhem round here today. (more…)

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26 Aug 11 Get in the Loop

As futurist Lewis Perelman said, “Learning is what most adults will do for a living in the 21st century.” This is particularly true for chartered accountants, because our work — whether in industry or public practice — has become increasingly specialized over time.

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09 Aug 11 Who is Seeking Best Practices On the Internet

“Best practice” has become a common phrase to describe a process or technique whose employment results in improved patient and/or organizational outcomes. While the exact definition of a best practice is still evolving, the following sentence from a recent trade magazine is typical of common usage: “United HealthCare Corp has been recognized by the Health Care Financing Administration (HCFA) for ‘best practices’ in the areas of performance management, provider communication, and utilization management”.

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30 Jun 11 True Net Worth Part 3

Cash: Fortunately, cash is worth 100% of its recorded value. In both companies we take their cash balances and multiply each by a factor of 100%. (more…)

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23 Jun 11 True Net Worth Part 2

Pre-paids and fived assets: Pre-paids and general intangibles such as goodwill and franchise fees have no real value from a true net worth calculation. Fixed assets include leasehold improvements. So, how much is the paint on the walls and the carpet on the floor really worth? Other fixed assets, such as desks, chairs, shelving, computer equipment and phone systems do have some value, but it is minimal. Being somewhat generous, I have assigned a value of 50% to fixed assets. (more…)

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16 Jun 11 True Net Worth Part 2

Pre-paids and fived assets: Pre-paids and general intangibles such as goodwill and franchise fees have no real value from a true net worth calculation. Fixed assets include leasehold improvements. So, how much is the paint on the walls and the carpet on the floor really worth? Other fixed assets, such as desks, chairs, shelving, computer equipment and phone systems do have some value, but it is minimal. Being somewhat generous, I have assigned a value of 50% to fixed assets. (more…)

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09 Jun 11 True Net Worth Part 1

“So, do you really think those factory sealed 386′s are worth $2,500?”

I asked this question of a reseller last month after they told me they were aggressive in writing down inventory and that their inventory value was “solid”. The reseller had three factory sealed 386′s still recorded at original cost. (more…)

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