Some Use


Abandoned City Hall Subway Stop
New York City
Source: The Daily Mail, June 20, 2012

Lasting from 1904-1945.

Closed as unsuitable for more modern trains.

No alternative use envisaged.

At least not destroyed.

Or ready to be destroyed, as in Montreal.

Posted in Abandoned Buildings | Leave a comment

Impossible Paradigm Shift

Thomas Kuhn spoke of a “paradigm shift” in relation to ways of thinking, as referenced to the history of developments in science. “Paradigm shift” is used in many contexts now, including in relation to values or first principles–such as the first principles in financial accounting, or fundamental rights.

How do fundamental rights ever shift?

Posted in Various life philosophies | 2 Comments


She said her family found him too “villagey”. Apparently a big thing in that part of the world. Those from the villages seen as socially less sophisticated than those from the cities.

Another spoke of how “she looks like she is from the countryside”. Where those from the countryside were perceived to be darker and, in being so, less of something.

Ex-wife lived on a farm. The town down the road–actually, a hamlet of maybe less than fifty people, and now a ghost town–had its own distinctions. One was a “town kid” or a “farm kid”.

If one constantly is reminded that one’s birth background is somehow…

Where does that leave a person, over time?

While thankful for personal experience with class-based differentiations, that was but a particular place and time. Lifelong reminders, rather than lifelong experience.

Posted in Social Issues | Leave a comment


The relationship between China and the International Accounting Standards Board (and its related International Financial Reporting Standards) has been discussed here, with related comments from a former student here. Weiqing Liu, my former student, has made additional inquiries and comments further, as follows (reproduced with permission):

As a follow-up to the IFRS in China topic since our last exchange, I have posted to a large open forum dedicated as a discussion platform for CPA(China) students and professionals. There are many topics on this forum, but they tend to focus on the practical (application of existing standards) and not theoretical (discussion of the standard-setting process).

I have since consulted my uncle, who is a professor at North China University of Science and Technology, for his opinions. Although he teaches advanced mathematical topics, he is interested and well-read in finance and accounting topics. On my behalf, he approached his colleague, who is teaching in the accounting department, for his opinion on the use of IFRS in China.

The Chinese accounting professor’s opinion is very simple: IFRS is a gateway for China to align with the trends of globalization. This inherently leads to the arguments that IFRS can for China result in the following benefits:

( 1) Increase in the validity and value of the financial information presented in the eyes of foreign investors,

(2) Greater comparability to help Chinese companies better understand their position, relative to foreign companies,

(3) Greater ease of financial analysis and audit, which allows China to develop and expand its native financial services abroad and allow foreign service entry (one example being the expansion of the Big 4 audit firms into China).

One negative mentioned is that in the short term, a domestic company’s results may look worse applying IFRS and therefore be at a disadvantage in terms of obtaining financing, due to not being able to meet certain ratios.

On my own, I have also done some more searches on the internet for journal articles that provides a critical analysis of the impact of China applying IFRS, now and into the future. I have found an article published in 2007 in “Friends of Accounting”, a Chinese journal sponsored by the Shanxi Provincial Academy of Social Sciences (山西省社会科学院), that talks about the differences between existing Chinese standards and IFRS, as well as their future impact.

In his conclusion, the author, Rongqiang Li, then a professor at Shanxi University of Finance and Economics (and currently the board secretary, DMG Media Group) states that the differences between the two cannot be eliminated during the short-term. In the long-term, the convergence with IFRS may not be fulfilled to its maximum, due to fundamental differences between capitalist and socialist society, especially with regards to private versus public ownership. He, however, did not provide an opinion on whether the convergence should proceed or comment whether these differences will permanently exist, offering a rather hopeful prognosis. As this article was posted in 2007, I think some changes may have already happened in the Chinese economic environment. For example, China is rapidly developing into a pseudo-capitalist state, where the socialist-capitalist boundaries are becoming increasingly thin. Convergence with IFRS may occur more readily than predicted just a few years ago.

Posted in Accounting Issues, China | Leave a comment

Passing Client III

Wrote about him here and here. Some further email impressions. where he used a voice translator:

May 29, 2005

thanks for the offer, but i have about 200 dvd, 3 quarters classics,boogie etc. Just bought a great james steward flick,.,,,,,,filmnoir‘call northside 77’,,, btw what kind of music do you like,,,,,,,i’m into the stuff our parents subjected us to up at the cottage….my sisters and i call it ‘stuff for square civil servants of the 60’s listened too,we hated it then, but love it now,,,,,,bitter sweet memories…‘jackie gleason, tony bennitt, ray coniff singers etc,,,,, love to burn you one,,,,great backround music..

June 9, 2005

ya looking foreward for comments on the small sample of elevator stuff i made you. The first 2 cuts are by a great orchestra called ‘the hollyridge strings…….They specialized in doing the beatles and beachboys. The second tune is a fave…..‘the warmth of the sun’ by the beachboys, it always makes me think of the ocean, tradewinds and sailboats.. Don’t forget i have tons of this stuff. I purposely made you a mediocore one so you can look foreward to progressivly better ones,that is if you like the stuff, heh heh……….Ya i have 2 good fans that pretty well do the trick for the heat and i always drink gallons of water…Thanks for asking though. Talk to you later my friend, take care……

July 27, 2005

i’ve been slacking big time lately, mostly because of this intense heat. I am greatly touched by your concern and appreciate it deeply. Thanks for the invite, but i’m just not up to social gatherings lately… I’ll be making ‘Bruce’s 60’s elevator music’ as soon as possible and will drop it off at your office perhaps next week and if you are ever in the market region, give me a call, you are always welcome to visit me..thanks again dear friend..
take care………

September 13, 2005

sorry i haven’t kept in touch, but not overly well these days…slackin’ big time…..thanks for keeping in touch.

December 5, 2005

Sorry for not keeping in touch, but, hate to say, i’ve been somewhat in the ever sinking ship of hell lately, You are a fine man………i think i got cancer or somthing//////mind way below depression,,,,pysicallity..point 0………..HOPEFULLY i will make it through this garbage and we will do lunch at the EXCHANGE PLAZZA downtown, ON ME OF COURSE///////

May 5, 2006

how are you….have not kept in touch……….’cause i have been feeling way below lousy…..btw its stephen henry,,,,the guy in the wheelchair……i may need your help again………..don’t expect a freebee…….i woud be privlage to pay you what i can……thanks…..

May 14, 2006

btw please read EAST OF EDEN, BY john STEINBECK………..THIS BOOK SUMS IT ALL UP,,,,,,,,,,,,,,,,Take care good friend………..s.h.

May 9, 2007

Having encountered Stephen Henry on the pedestrian walkway over the Rideau Canal:

Subject: Good to see you again…

…and you looked peaceful on the walkway, in the beautiful spring day. I regret that I didn’t have a camera with me.

Let us plan to get together sometime over the next three weeks or so. What sort of live music do you prefer, assuming that such an environment is to your liking?

All best wishes.

May 9, 2007

From: System Administrator

Your message did not reach some or all of the intended recipients.

Subject: Good to see you again…
Sent: 09/05/2007 10:46 AM

The following recipient(s) cannot be reached:

——– on 09/05/2007 10:46 AM
There was a SMTP communication problem with the recipient’s email server. Please contact your system administrator. …This account has been disabled or discontinued.

As I now know, he had contracted lung cancer, refused treatment, and died in palliative care, on June 23, 2008, without further contact. Hadn’t tried, or don’t remember if I tried, to track him down via cellphone.

Posted in Challenges, Disabled Persons - Rights and Protections, Ottawa Reflections | Leave a comment

Contracting The Clean

Why are so many office cleaners on contract? Security issues in many contexts, plus loyalty to organization issues. Once thought that a card reader scam had originated via cleaners at a particular bank branch, since rarely used the card elsewhere.

Also, why clean only at night?

Very different arrangement in the House of Commons; perhaps a model. Office cleaners being career-oriented House of Commons employees, generally cleaning during the day. Didn’t have to be working overtime to get to know, and for them to know.

And as a sentiment repeated.

Posted in Business Commentary | 1 Comment

Passing Client II

Wrote about him before. Client in wheelchair, virtual quadriplegic. In going through files prior to an office renovation, coming across a file with email correspondence from him. Thought about the fact that he is scattered somewhere now, with no marker anywhere.

His name was Stephen Henry. From email correspondence in May of 2006:


Subject: Tried to call the cell…

…and ended up with some silence, though it sounded like you were watching an action film. Hope to be in touch soon.


sorry about that Bruce, but somebody forgot to unplug the head-set to my cell phone so it answers outomatically after 2 rings and i was in bed at the time…….the matter in which i needed your help might reslove itself by the 11th of this month……….BTW that action flick you heard in the back ground was probably…….‘nightmare alley’ 1947 film noir at its best…….i’m dropping it off at your office next week……….i know you are a busy man, but i hope you will find time to veiw this movie about the fraility, decency and weakness of humanity………take care good friend………….steve henry

Searched for the obituary. Here it is:

HENRY, Stephen Edward July 7 1949 – June 23, 2008 Death is nothing at all, I have only slipped away into the next room, I am I and you are you, whatever we were to each other, that we are still. Call me by my old familiar name, speak to me in the easy way which you always used. Put no difference in your tone, wear no forced air of solemnity or sorrow, laugh as we always laughed at the little jokes we enjoyed together. Play, smile, think of me, pray for me. Let my name be ever the household word that it always was, let it be spoken without effort without the trace of shadow on it. Life means all that it ever meant. It is the same as it ever was, there is unbroken continuity. Why should I be out of mind because I am out of sight? I am waiting for you, for an interval, somewhere very near, just around the corner. All is well. Stephen was pre deceased his Uncle Peter, his paternal grandparents, Albert and Annie, his grandfather Joe Delorme, his father Edward J Henry, and his beloved grandmother Eva Ann Delorme. Stephen will be remembered by his mother Audrey (Pete), his sisters Ainslie (John) Barbara and his step sister Anne as well as many friends he made along the way. The family would like to thank the caring staff at St Vincent Hospital as well as the wonderful staff at CCOC Housing. Cremation was entrusted to McEvoy-Shields Funeral Home. In memory of Stephen donations can be made to DPCR 613-724-5886.


Choice to convey

Posted in Disabled Persons - Rights and Protections, Film, Ottawa Reflections | 1 Comment