Jasmine's Garden

最近世界大新聞莫過於英國王子結婚～ 這一場世紀婚禮，瞭解到西方世界的禮俗也是頗繁複的， 以前看"friends"影集時，印象中新娘說" I wanna my something blue" 但其實不只要藍色，還要新、舊和借的東西！ 完整的說法起源來自於： Something old, something new Something borrowed, something blue And a silver sixpence in her shoe. 從"sixpence"(六便士硬幣)可以看出源自於英國，很多說法相信是從Victorian era. Each item in this poem represents a good-luck token for the bride. If she carries all of them on her wedding day, her marriage will be happy. " Something old " symbolizes continuity with the bride's family and the past. " Something new " means optimism and hope for the bride's new life ahead. " Something borrowed " is usually an item from a happily married friend or family member, whose good fortune in marriage is supposed to carry over to the new bride. The borrowed item also reminds the bride that she can depend on her friends and family. As for the colorful item, blue has been connected to weddings for centuries. In ancient Rome, brides wore b...

From: Transparency in financial reporting: a comparison between IFRS and US GAAP 作者： Ruth Ann McEwen 會計人的主旨: Tansparency may be viewed as a finanacial reporting quality indicator. (越好的財報品質表示:對此公司的評價能更正確且預測會的收益的效用) Argument points: IFRS: 由於US GAAP過於規範性且複雜，導致只注重形式而忽略實質，違背透明度之基本精神。 US GAAP: 公平價值衡量深奧難懂且波動過大，和主觀導致不確定性更高。 Fair Valuation Definition: IFRS: the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction. (IAS 18) US GAAP: “the amount at which an asset (or liability) could be bought (or incurred)or sold (or settled) in a current transaction between willing parties, that is, other than in a forced a liquidation sale” and "the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.” (Accounting Standards Codification- Master Glossary) 由以上定義可以知道，”市場價格”在公允評價中超級重要~ 但是市...

今天天氣非常好，到台大找小恩恩(L) 杜鵑花艷紫嫣紅，如此動人~ 謝謝小恩數學達人及有深度的"絲路"花茶 春天之神會保佑大家都平安 (不過這不是我排的XD 只是剛好看到) 也請多多照顧我未來的考試 (拜) 最後 謝謝今天讓我騙的人，我很開心 :P 祝大家明年愚人節有機會挑戰我成功 XDD p.s 如果有人"機率"(排列組合)數學很厲害，請讓我拜你為師 <(_ _)>