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(very very late) thursday melody #15
created: Fr, 27.08.2010, 18:44:06 | last update: Fr, 27.08.2010, 18:44:45 | category: thursday melody
Stephen Jerzak - Cute
created: Di, 24.08.2010, 17:34:32 | last update: Di, 24.08.2010, 17:39:21 | category: film reviews
Oh yes, it is.
I haven't been posting anything for more than a month. For several reasons.
Reason No.1) I stayed in Italy for two entire weeks without Internet. I didn't even take lots of pictures. It's embarassing.. but hey, the holidays were worth it.
Reason No. 2) One week in Paris, again without Internet (oh yes, it's possible!).
So I've got to make it up to you. And here it comes - a new film review that was expected way earlier and finally arrives.
The Expendables
...or how one old man managed to get all the crazy action heros and put them into one movie that shows absolutely no difference to any other action movie.
I'm not gonna be too hard. Stallone really knows what he's doing. And it's an action movie, it's supposed to be unnecessarily violent with lots of explosions and gunfire and stuff. And actually he succeeded in creating the whole athmosphere you expect when you go watch a movie like this one. But that's it. There's Bruce Willis' name on the poster, he appears exactly once (the same for Arnold, btw).
The plot is very simple. The Expandables, this group of highly skilled mercenaries (including actors like Jet Li, Jason Statham or Dolph Lundgren) head onto a South American island to kill their merciless dictator. Once there, they discover the true conflict that's happening there and everything suddenly changes..
Well, what else can I say. If you like Rambo, Crank or Indiana Jones - watch it. If you like The Notebook - don't. But you're still allowed to enjoy the trailer.
created: Fr, 23.07.2010, 17:13:56 | last update: Fr, 23.07.2010, 17:23:11 | category: miscellaneous
There are blogs about everything. Sewing. Dogs. There are even blogs about socks. So.. I don't think you're gonna be shocked by the blog I'm gonna show you now. It's so politically incorrect - you gotta love it.
(yes, you can even order this fantastic book online; what a birthday gift!)
I love checking this blog which already has more than 62 Million hits. I'll give you a few examples why:
- #116 Black Music that Black People don't listen to Anymore (can't touch this, du du du du)
- #124 Hating People Who Wear Ed Hardy (well, it's not hate, it's disgust)
- #104 Girls With Bangs (let's be honest, it looks cute)
Check it out. No matter what colour your skin is.
now playing: Kate Nash - Nicest Thing
created: Do, 22.07.2010, 11:19:39 | last update: Do, 22.07.2010, 11:19:39 | category: thursday melody
Chad VanGaalen - Willow Tree
created: Mi, 21.07.2010, 23:30:31 | last update: Mi, 21.07.2010, 23:32:09 | category: film reviews
You have to make the right choice. As long as you don't choose, everything remains possible.
You've got one choice to make. However you choose, that's the direction that life will lead you. Whatever happens - it's your choice.
What a remarkable idea. Jaco van Dormael shows us that life is not destiny. We are who we are because we chose to be who we are. We are a sum of our choices. This simple way of thinking makes this movie so... different. Nemo Nobody is 34 years old and leads an average life with Anna, the girl he's always loved. But then - cut - Nemo (played by Jared Leto) is 118 years old and the last mortal human on earth. His death is shown live on TV all over the globe. And one interviewer manages to get the last chance to talk to the last person on earth who will die.
The story that is told is very complex. The old man talks about his life as if a couple of stories happend at the same time. As if he lived in three places at once. We see him in different ages, with different friends, once with his father, once with his mother. He asks himself the question:
What would have happened if I had chosen the other way? How would I have lived?
And there is one quote I don't want to hide from you because for me it contained so much truth:
Young Journalist: Everything you say is contradictory. You can't have been in one place and another at the same time. Of all those lives, which one is the right one?
Nemo Nobody aged 118: Each of these lives is the right one! Every path is the right path. Everything could have been everything else and it will have just as much meaning.
now playing: Tiga - Love Don't Live Here Anymore
created: Mi, 21.07.2010, 13:50:24 | last update: Mi, 21.07.2010, 13:50:24 | category: my gallery
created: Di, 20.07.2010, 02:53:52 | last update: Di, 20.07.2010, 11:46:17 | category: my gallery
The mercatino is a tiny market inside of the men's open air swimming pool (Rimini Bar) in the heart of Zurich. The scenery and the people are unique.
And I totally got a haircut there.
Enjoy the impressions.
created: Mo, 12.07.2010, 13:16:09 | last update: Mo, 12.07.2010, 13:16:09 | category: streetstyle
created: So, 11.07.2010, 14:27:38 | last update: So, 11.07.2010, 14:27:38 | category: film reviews
Why are you all wet, baby?
We all know about Leo DiCaprio's ingeniousness. He's not that handsome kid on that big sinking boat anymore. He's got skills. Now combine those skills with Martin Scorsese's brain and you get a movie like Shutter Island.
I watched it for the third time yesterday and it's still very... let's call it different. Actually it's weird if you watch that movie more than once. The second time you watch it, everything seems so obvious. You can see way more tiny little hints throughout the whole plot. But still, it's awesome.
So if you like thoughtful, deep movies and you're fascinated by stories where the ending is so not forseeable (not like in Seven Pounds or Remember Me, where you could easily leave the cinema half an hour before)... than watch this one.
now playing: Chad VanGaalen - Willow Tree
created: Mo, 05.07.2010, 01:04:57 | last update: Mo, 05.07.2010, 01:04:57 | category: thursday melody
Lifehouse - Everything
created: Mi, 30.06.2010, 00:06:34 | last update: Mi, 30.06.2010, 00:12:46 | category: film reviews
'This is a story of boy meets girl. But you should know up front, this is not a love story.'
Do you remember how you felt on the happiest day of your life? The satisfaction that was running through your body, the uncomparable possibility of living and enjoying this moment as long as possible... Take all those feelings and let them rate a movie. Because that's how brilliant (500) Days of Summer is.
Besides the fact that the ingenious way of telling the story in a nonlinear way the dialogues, the music and the plot are simple perfection to me. Zooey Deschanel (who btw totally reminded me of Katy Perry..) is not a Megan Fox or an Amanda Seyfried (at least to me, haha). But the way of her character's not committing to a relationship and being only available when she wants it makes her unbelievably attractive. The movie captured me again when I watched it a couple of days ago for like the fourth (?) time. Why?
The Music
Carla Bruni, Simon and Garfunkel, The Smiths, Regina Spektor and a couple of others. This movie has a more than solid musical base. It's totally built on a certain style (also if you check out what the leading actors are wearing). It has this continuing line and way of style throughout the whole story.
The Plot
Tom Hanson meets Summer Finn. He falls in love with her.
Actually, that could be a summary. The important part is that the story is not told in a linear way. So the days randomly change but you're always within this mark of those 500 days. That's how long their relationship lasted.
Summer Finn is a very special character. But lovable. I think you can argue about her way of seeing things in life. But she is a very straightforward person and honestly says what she wants. Of course this can hurt people. But in her situation, I totally understood her. And I also understood why Tom loved her the way she was.
I can only tell you that this is one of my absolute favourite movies. So if you haven't checked it out yet, do it
now playing: UNKLE (feat. Gavin Clark) - Broken
created: Mo, 28.06.2010, 22:39:06 | last update: Mo, 28.06.2010, 22:39:06 | category: streetstyle
friday melody #2 - due to me having a life.
created: Fr, 25.06.2010, 22:59:20 | last update: Fr, 25.06.2010, 22:59:20 | category: thursday melody
Carla Bruni - Quelqu'un m'a dit
created: Fr, 25.06.2010, 22:47:39 | last update: Fr, 25.06.2010, 22:47:39 | category: streetstyle
created: Di, 22.06.2010, 15:14:45 | last update: Di, 22.06.2010, 15:14:45 | category: photography
Thank you, Tamara. Birthdays turn out not to be that bad, eh?
now playing: Rachael Yamagata - Elephants (Instrumental)
a second of happiness you can never get back.
created: Mo, 21.06.2010, 19:59:11 | last update: Mo, 21.06.2010, 20:00:24 | category: miscellaneous
created: Fr, 18.06.2010, 01:03:59 | last update: Fr, 18.06.2010, 01:04:54 | category: thursday melody
thursday melody on a friday morning.
Kings of Leon - Closer
created: Mo, 14.06.2010, 19:21:29 | last update: Mo, 14.06.2010, 22:25:34 | category: miscellaneous
After my first entry a couple of weeks ago (yes, waaaay too long, don't mention it) here's the second blog I'm currently addicted to. Well, addicted is a strong word. But I guess I check it daily, maybe even a couple of times. It's Pascal's Blog. Yes, Pascal Grob.
So what is this Pascal guy doing and why is it good? Pascal is blogging on his homepage with the catchy name Fashion Bits and Bobs. Yes, I also like the name and no, he's not American. And he's also not British. I guess his name pretty much shows off his Swiss origin. I was surprised when a friend showed me his page a couple of months ago. Surprised that Switzerland actually has bloggers like him. I never knew why but I always thought Swiss people were just less fashionable than others. It's so not true. And he proudly presents his unique and confident style.
Pascal is not only a blogger, he's mainly a photographer. And for his young age, he's a good one. Not only was he interviewed by lookbook.nu (very good interview btw!), he was also featured in the Vogue Paris, the Vogue Turkey or the ELLE Belgium (complete list here).
I don't want to write too much. Check him out, take a look at his blog and browse through his pictures. Let them talk.
now playing: Lady Gaga - So Happy I Could Die
created: So, 13.06.2010, 22:59:50 | last update: Mo, 14.06.2010, 19:21:59 | category: film reviews
"This is a simple story... but not an easy one to tell... "
I've not often seen a movie that funny but at the same time containing that much value and wisdom hidden between the lines. Roberto Benigni shows a hilarious performance in Life is Beautiful and definitely deserved the Oscar he got for this role in 1998. I know that I was supposted to watch this movie lots of years ago, but I kinda missed out on that one. At times, it may seem cheesy, but in fact it's totally worth watching.
I took something from it. Maybe you will, too
And this is why I love Benigni:
and also check out how he behaved at the Oscars here
now playing: Belle and Sebastian - We Are Sleepyheads
created: Do, 10.06.2010, 17:29:53 | last update: Do, 10.06.2010, 18:15:18 | category: thursday melody
Miike Snow - Song For No One
created: Mo, 07.06.2010, 23:42:03 | last update: Mi, 09.06.2010, 16:43:59 | category: streetstyle
how I held my breath for 17 minutes.
created: Sa, 05.06.2010, 00:59:26 | last update: Sa, 05.06.2010, 00:59:26 | category: miscellaneous
I never knew what to think about David Blaine. You could always look at him on TV doing his crazy shit and people were asking themselves - why is he doing this? Apparently, there are reasons.
Watch the video. It's quite inspiring.
created: Fr, 04.06.2010, 02:35:55 | last update: So, 13.06.2010, 23:09:28 | category: miscellaneous
In the last couple of days I kinda listened to female voices all the time. Not because I was surrounded by girls (not only), but because a couple of artists were put on repeat on my iTunes playlist. I wanted to let you know which three in particular I'm talking about.
1) Marina and the Diamonds
I got her album The Family Jewels and it's mind-blowing. Marina has this something in her voice. And I love it. She's not this girlish Britney Spears copy, she's a real lady. And her welsh-greek mixture is just unique. I like unique stuff.
And yes, her music is not less special. She calls it experimental pop music and I kinda agree. It's hard to compare it to someone else but it somehow reminds me of Florence and the Machine, although I still prefer Marina.
And to your information: Marina and the Diamonds is not a band. It's Marina alone (because of Marina Lambrini Diamandis). So don't talk in the plural.
2) Ellie Goulding
Again the UK (and again nearly Wales, what do people eat there??). Ellie Goulding. I found her first because of a duet with the Swedish singer Erik Hassle. I was curious and found new stuff really fast. And then I finally purchased her album Lights. And it's good. Not as good as Marina's but still pretty different. It's not the usual pop music you hear on your average radio station, it has this artistic flair. And songs like Starry Eyed are simply addictive.
3) Lykke Li
Definitely one of the artistic jewels on our planet. This sensitivity in her voice, this innocence. Perfectly seductive and addictive. Her album Youth Novel has everything I need when I listen to music. I'd probably take it to a lonely island if I had to stay there for a couple of years. It wouldn't get boring. She's Skandinavian, and yes, it seems to be true what men think about them.
Buy it. I love her.
now playing: Lykke Li - Little Bit
created: Mi, 02.06.2010, 23:47:22 | last update: Fr, 04.06.2010, 04:03:24 | category: thursday melody
Explosions In The Sky - First Breath After Coma
created: Do, 27.05.2010, 11:25:49 | last update: Do, 27.05.2010, 11:25:49 | category: thursday melody
Ernie Halter - Whisper
created: Di, 25.05.2010, 05:33:42 | last update: Di, 25.05.2010, 05:37:19 | category: miscellaneous
January 18th 1936 was a Sunday.
I was walking through the flea market today. There were so many tiny things telling stories bigger than we could imagine. I found this newspaper and I had to get it. The $2 that I spent were totally worth the pleasure it gives me.
On the upper right corner of the first page it says "Kipling gravely ill". Yes, Kipling was the guy who wrote The Jungle Book in 1894.
He died that day.
now playing: Lykke Li - Time Flies
created: So, 23.05.2010, 11:13:12 | last update: Di, 25.05.2010, 11:00:53 | category: miscellaneous
I love quotes.
I see them everywhere, my ears filter the tiniest ones out of songs, my eyes analyze every word I read. I've always been fascinated how much truth, depth and actually the whole sense of our exsistence can be put in such a small sum of words. And I have to admit that some quotes really influenced me in how I life my life.
That's why I'm gonna share my top five quotes with you (even though they actually change all the time...)
1) "We have this idea that love is supposed to last forever. But love isn't like that. It's a free-flowing energy that comes and goes when it pleases. Sometimes, it stays for life; other times it stays for a second, a day, a month or a year. So don't fear love when it comes simply because it makes you vulnerable. But don't be surprised when it leaves either. Just be glad you had the opportunity to experience it."
Neil Strauss
2) "If being crazy means living life as if it matters, then I don't mind being completely insane."
April Wheeler, Revolutionary Road
3) "Your words in my memory are like music to me."
Snow Patrol, Set The Fire To The Third Bar
4) "Breathe. Let go. And remind yourself that this very moment is the only one you know you have for sure."
Oprah Winfrey
5) "I almost wish we were butterflies and lived but three summer days - three such days with you I could fill with more delight than fifty common years could ever contain."
John Keats
What are your favourite quotes?
created: Fr, 21.05.2010, 10:22:54 | last update: Fr, 21.05.2010, 10:32:19 | category: film reviews
I know I usually only write about nice movies, I shouldn't do that. I'm not a good critic then. But well, I mentioned before that I don't like movie critic's opinions, so why should I want to be one? Nevertheless, this entry won't be different than the others. Because I am a total moron, I waited eleven years before I finally watched Fight Club. What an ass-kicking, amazing piece of movie history.
I don't really know why I warn you, 'cause probably I'm the only one who's waited so long to watch it. But I just found my unnatural love towards movies who handle the topic of schizophrenia (like A Beautiful Mind) or in general movies where people have no control about their bodies and their actions.
Let's enjoy the ending of Fight Club again. Eleven years too late.
But better late than never.
now playing: LCD Soundsystem - Somebody's Calling Me
created: Do, 20.05.2010, 07:47:46 | last update: Do, 20.05.2010, 07:49:01 | category: thursday melody
The Cinematic Orchestra - To Build A Home
4 my new baby and a stranger's lens reccomendation.
created: Di, 18.05.2010, 09:59:08 | last update: Di, 18.05.2010, 10:22:30 | category: photography
I have to introduce you to my new baby. Isn't she cute?
It's the Canon 50mm f/1.8 lens. Yes, I know it's considered a children's toy and yes, I know it will probably fall apart as soon as I drop it the first time. And I don't care. And that's why...
1) The Price
This lens cost me $129.99. That's a really good price for a 50mm lens. I wasn't sure for a while wheter I should buy this one or the 50mm f/1.4. But the fact that the latter is three times more expensive than the f/1.8 really supported my decision.
2) This Review
Canon EF 50mm - F1.4 vs. F1.8 MK II
It perfectly summarized all the skills that those lenses actually have. And I just couldn't see why I should pay that much more for a lens which is actually not that much better. Well, of course, the F-settings are lower but let's be honest, when do you actually need F1.4?
3) My Male Instinct
And I simply trust in it.
Now I would like to focus on a topic I touched here a couple of days ago. I planned to provide you with all the information about what Canon lenses I recommend by my personal knowledge. However, I stumbled upon those cute little FAQ's on Canon lenses online. It's a fantastic summary and every word I would write here myself would make it worse.
Go check it out, it's a real help!
now playing: Jem - It's amazing
1 supergreatfantastic movie quote.
created: Mo, 17.05.2010, 00:47:07 | last update: Mo, 17.05.2010, 00:50:15 | category: film reviews
Jesse: Alright, I have an admittedly insane idea, but if I don't ask you this it's just, uh, you know, it's gonna haunt me the rest of my life.
Celine: What?
Jesse: Um... I want to keep talking to you, y'know. I have no idea what your situation is, but, uh, but I feel like we have some kind of, uh, connection. Right?
Celine: Yeah, me too.
Jesse: Yeah, right, well, great. So listen, so here's the deal. This is what we should do. You should get off the train with me here in Vienna, and come check out the capital.
Celine: What?
Jesse: Come on. It'll be fun. Come on.
Celine: What would we do?
Jesse: Umm, I don't know. All I know is I have to catch an Austrian Airlines flight tomorrow morning at 9:30 and I don't really have enough money for a hotel, so I was just going to walk around, and it would be a lot more fun if you came with me. And if I turn out to be some kind of psycho, you know, you just get on the next train.
Jesse: Alright, alright. Think of it like this: jump ahead, ten, twenty years, okay, and you're married. Only your marriage doesn't have that same energy that it used to have, y'know. You start to blame your husband. You start to think about all those guys you've met in your life and what might have happened if you'd picked up with one of them, right? Well, I'm one of those guys. That's me y'know, so think of this as time travel, from then, to now, to find out what you're missing out on. See, what this really could be is a gigantic favor to both you and your future husband to find out that you're not missing out on anything. I'm just as big a loser as he is, totally unmotivated, totally boring, and, uh, you made the right choice, and you're really happy.
Celine: Let me get my bag.
Before Sunrise (1995), starring Ethan Hawke and Julie Delpy
now playing: The xx - Infinity
a red, white and turquoise shirt.
created: So, 16.05.2010, 05:12:08 | last update: So, 16.05.2010, 05:12:08 | category: my gallery
now playing: Uffie - Pop The Glock
created: Sa, 15.05.2010, 11:16:12 | last update: Fr, 21.05.2010, 06:53:50 | category: miscellaneous
This is the first entry of a new small series about my current favourite blogs. I'm going to try to summarize what the authors are blogging about and tell you why I like them. I'm going to start with UARRR.
UARRR.org is a German blog, written by a guy called Marcel Wichmann. I got to know it a couple of months ago and since then I just keep taking a look at it. To my surprise, actually every day. It recently underwent a redesign, so you can't really compare the page as it looks now to what it looked like when I first saw it.
It is one of the most read German blogs.
I think it's not exaggerated to call Marcel a narcissist. Well, I don't know him personally but his blog entries show everything but a lack of self-confidence. He's also not scared of having rather rude discussions with people who comment on his blog. And well, I like it. He's not just deleting the posts, he's actually responding. And, to be fair, he usually has the better arguments.
So, what is his blog actually about? It took me some time to figure that out. In his own description the blog is about nothing but himself. He does comiclike illustrations, actually. And he has a pretty nice project called HalloUnbekannt, where he interviews people, mostly known from the internet or not really known at all.
I like him. He's totally straightforward. He's not afraid of whatever reactions the readers might have. The thing is - the bigger the amount of readers, the bigger the influence and the responsibility. Your statements can actually have an impact. And I think after four years of blogging he realized that and with the redesign he also changed the subjects of his blog entries. There are fewer nonsense postings, only containing a picture of himself with a unnecessary note (and yes, people actually read that). He focuses way more on his illustrations, trying to work on his portfolio and on his career. And he finally figured out how to use his blog as a role model and giving beginners in the field of blogging tips how to improve their skills and how to design their blogs (check it out here and here). He also tried to explain his redesign; why he did it, where he found the inspiration to do it... and simply how he did it (his blog entry Betreff: Art Directed Blogging).
Just check this guy out if you know how to speak German and try to form your own opinion about Marcel and his work. And if you don't understand shit - there are nice pictures.
Have fun.
now playing: Passion Pit - Swimming In The Flood
created: Fr, 14.05.2010, 09:08:35 | last update: Fr, 14.05.2010, 18:24:07 | category: film reviews
I think it's her innocent look. She's got those big bambi eyes and this soft voice that leaves you thinking she could never hurt anyone. It makes her freaking hot.
I admit it, I'm in love with Amanda Seyfried. I thought I already was after watching Dear John, but Chloe is a complete different level. Amanda is playing a prostitute who gets hired by a doctor (Julianne Moore) to seduce her husband who is suspected of cheating on his wife. Eventually, the situation gets out of control and Chloe, Amanda's character in the movie, changes everything.
There is no reason not to recommend this movie. If you don't like it... Well, I don't like you, then. Beh.
side note: The performance of Liam Neeson was good. Not special or anything, just good. After watching the movie though I read online that they started to film before his wife Natacha Richardson had her horrible skiing accident. After her death he came back to the set and he acted for two days so that all the other people who had worked on this movie hadn't been wasting their time shooting his scenes in the beginning. He's a big man.
6/5 ()
now playing: Raised By Swans - Unrequited / Stolen Lakes
created: Do, 13.05.2010, 05:06:56 | last update: Do, 13.05.2010, 05:06:56 | category: thursday melody
Philipp Poisel - Wo Fängt Dein Himmel An
created: Mi, 12.05.2010, 07:08:19 | last update: Mi, 12.05.2010, 19:49:34 | category: my gallery
created: Di, 11.05.2010, 05:20:46 | last update: Di, 11.05.2010, 05:21:59 | category: streetstyle
created: Mo, 10.05.2010, 09:37:50 | last update: Di, 18.05.2010, 10:20:53 | category: photography
Lots of people recently asked me for advice because they were willing to purchase a new DSLR camera. So I guess a general and public advice can be needed. To all of you guys out there who are not sure whether to buy a Canon DSLR or the Nikon version - this blog entry is not gonna help you. I've never really tried the Nikons out 'cause I was usually really satisfied with my Canon cameras.
The first questions you gotta ask yourself are...
...what kind of photographer do I want to be?
...what are my financial limits?
..and do I really need what I want?
The Absolute Beginner
If you've never even touched a DSLR camera before I can tell you that the beginning will be hard. If you now purchase a camera that's used by pro's you're either very confident and willing to spend your precious time figuring out how that thing works or you're just overrating your skills. I've seen guys buying cameras for $2500 taking pictures in the landscape or sport mode because they had no idea how to take pictures manually.
Talking about specific models I'd recommend a Canon Rebel (I know, they're only available in North America).
For example the Canon EOS Rebel XS. This camera combines absolute simplicity with fairly good results. The handling is really easy, you have a 2.5 inch screen which is probably very much needed and appreciated by beginners and the price is more than reasonable.
The other possibility, even tough it's maybe a bit more challenging, would be the Canon EOS Rebel XSi, It has 2 Megapixels more than the XS and it comes with the 18-55mm f/3.5-5.6 lens which I used aswell when I started taking pictures (and I still use at times!).
For my Swiss friends I also need to talk about your possible purchases. Here, my recommendation is pretty simple. The Canon EOS 1000D has an excellent value for money. It's around 600 CHF, and, let's be honest, that's what I paid for my Canon IXUS 750 a couple of years ago. And this camera is bullshit compared to the 1000D...
The Advanced Photographer
If you already kinda know how to handle the camera and you stopped holding it upside down or into the direction of your face when you try to take a picture of the landscape (oh yeah, i've seen that), than you're probably ready for one of the more sophisticated models.
So how about the Canon EOS 50D? This camera has 15 Megapixel, garantees better sharpness than the before mentioned Rebel models and has an ISO range from 100-3200 (even tough I highly recommend you to keep the ISO as low as possible!). It also has a 3.0 inch screen, what brings you high resolution pictures (yes, that 920.000 dots/VGA). For around $1100 you get the camera without a lens in North America. So the investion will be greater but the results aswell. I guarantee that.
For Switzerland I'd highly recommend the Canon EOS 450D or the EOS 500D. The 450D is a perfectly accurate camera. It has 12 Megapixels and, well, is just good. It's pretty simple to handle, is very light and you can buy it for 1038 CHF. Still, it's gonna lose compared to the 500D, which has 3 Megapixels more and an unbelievable ISO range from 100-12.800. And yes, this camera also has an HD video function.
The Professional
Well, if you're a professional you probably know more than me and you don't really need my advice. But I want to tell you about my dreams. If I had money I'd buy the Canon EOS 5D Mark II. 3.9 pictures a second. 21.1 Megapixels. Full HD videos. ISO range up to 25.600.
And 3500 CHF.
I'm gonna keep dreaming now.
coming soon: what lens do I need?
now playing: Does It Offend You, Yeah? - Epic Last Song
created: So, 09.05.2010, 09:06:02 | last update: Do, 13.05.2010, 20:34:19 | category: miscellaneous
One of my favourite artists brought out a new album on iTunes Europe yesterday. It only took a couple of seconds and I was listening to it.
It is fan-tas-tic!
Derivatives is his new baby's name. Actually is only has two completely new songs. Even tough one of them is actually a cover. So one song is new. It's called So This Is Goodbye and I swear, if it was on Youtube already, there would be a video link here (click on the MySpace link below to listen!)
The album also includes some new versions of a couple of his old songs and remixes. I tell you, the remixes are definitely worth listening to! They kinda remind me of his song Afterall, which also contained this Fitzsimmons atypical beat in the background. Incredibly addictive.
There is also a very very nice version of Katy Perry's I Kissed A Girl. I simply love William's cover songs! (check out his version of Kanye West's Heartless here)
I totally recommend you to make the investment and download this album on iTunes. Your ears will be thankful.
William Fitzsimmons on MySpace
William Fitzsimmons on Facebook
created: So, 09.05.2010, 00:40:16 | last update: Di, 25.05.2010, 06:38:44 | category: style selection
1, 6, 7 by Facehunter - 2, 3, 5, 6 by Sartorialist - 4 by Stil in Berlin
now playing: William Fitzsimmons - So This Is Goodbye (Pink Ganter Remix)
life is short - it has to be captured.
created: Do, 06.05.2010, 11:40:12 | last update: Fr, 07.05.2010, 10:57:08 | category: my gallery
now playing: Two Door Cinema - Something Good Can Work
created: Do, 06.05.2010, 07:50:07 | last update: Do, 06.05.2010, 07:50:07 | category: thursday melody
The Tallest Man On Earth - It Will Follow The Rain
1 the clash of harry brown on elm street.
created: Mi, 05.05.2010, 09:29:05 | last update: Mi, 05.05.2010, 10:46:10 | category: film reviews
I am a bad blogger, I know. Unconventional happenings held me off blogging the last few days. Buuuuut (and that's a big but!) I've watched several movies and I'd love to share my opinion about them with you.
#1 - Harry Brown
Harry Brown is an elderly ex-serviceman who's looking for revenge. His best friend got killed by a group of young guys who are always hanging out at the nearby subway. The movie shows in an impressive way how a parallel society with its own rules and laws can develop. Michael Caine is a very believable leading actor. His character shows a lot of emotions but can, at the same time, act unexpectedly sometimes.
It's a remarkable movie with a great cast. And I love how the connection between different generations and the relationship between the common people and the police is shown. Very recommendable!
#2 A Nightmare on Elm Street
I saw the preview of this movie in the theatre last week. So today I went there again to check it out. And I liked it (even though I have to add that I went with a friend and we completely disagreed on our judgements). Seriously, what do you expect? It's a horror movie and it's a remake. There's a lot of blood, some really scary scenes and some beautiful girls to make the movie more attractive for the average folk. Not more, not less. It completely perfomed its task.
And I fell in love with Katie Cassidy. Believe me, the movie's worth the money.
#3 Clash of the Titans
Probably nice if you care about video editing. Well, I don't.
Complete Bullshit.
now playing: Jeff Buckley - Lover, You Should've Come Over
the guy with the funny turquoise mustache.
created: Fr, 30.04.2010, 07:25:38 | last update: Fr, 30.04.2010, 10:49:35 | category: my gallery
This picture is for him. Cause he has a new blog design. And I liked the idea of taking a picture like this one. Enough for today.
Peace and flowers.
now playing: MGMT - Siberian Breaks
created: Do, 29.04.2010, 20:55:09 | last update: Do, 29.04.2010, 20:59:14 | category: thursday melody
Apparat - You Don't Know Me
created: Mi, 28.04.2010, 11:38:37 | last update: Do, 29.04.2010, 18:59:11 | category: miscellaneous
I like German beer. They say that German beer caused the loss of the new iPhone 4G. Somehow it was left in the bar and made its way to the editorial department of Gizmodo.
Jason Chen's apartment got searched by the police last friday. He said he found the newest prototype of the iPhone in the before mentioned bar. Some sources say, he bought it off someone for $5,000. I don't know which story is true and which one is wrong. And I don't care. But Chen is not the one to blame! It's great that he shared his new knowledge with us. The guy who lost the phone should be punished by Apple.
Nevertheless, the new phone will be revolutionary again.
- The camera is new. The aperture is bigger, there is an LED flash and there is another camera on the front part of the phone for video calls.
- The display seems to be smaller. Experts expect a 960x460 pixel resolution. That's why they think it's gonna be called iPhone HD.
- The battery should be 16 per cent bigger, the phone itself 3 grams lighter.
- The back of the phone is not convex anymore. Also, the SIM card insertion moved from the top to the side.
I'm not sure if I believe what I see. But Apple acts pretty serious. And I kinda trust this guy, Jason Chen. It's really possible that we're actually looking at the new iPhone. The iPhone 4G, iPhone HD, iPhone Chen. Whatever.
...or is it a fake, Mr Jobs?
now playing: Robert Francis - Nightfall
created: Di, 27.04.2010, 11:32:17 | last update: Di, 27.04.2010, 11:40:38 | category: photography
The Big Valley was Alex Prager's project in 2008. His pictures were in the New York Times, the Elle UK or in the Time Magazine.
His retro style seems really unique to me. The pictures combine emotional depth and physical beauty. I like it.
How about you?
now playing: Gregory and the Hawk - Stone Wall, Stone Fence
the sartorialist vs. facehunter
created: Mo, 26.04.2010, 09:41:08 | last update: Mo, 26.04.2010, 11:41:37 | category: photography
Or Scott Schuman vs. Yvan Rodic.
I don't like to compare photographers. I think one man's work should kinda stay untouched. It's its own kind of art. So I don't really know why, but those two are the exception. Both of them are great inspirations for me, their amazing work is always in the back of my head when I'm trying to shoot an acceptable street style picture. Let's analyze them:
- Their style is completely different. Schuman focuses on the fashion aspect. He is a self-thaught photographer who's worked in the fashion industry for 15 years. In my opinion he always succeeds in building a story around the object of the picture. I not only see the fashionable people, I kinda see into them. Yvan Rodic doesn't really focus on fashion (even though he's mostly considered a 'fashion photographer'). He really is a photographer. And because he is, he doesn't succeed in focussing on one topic. I guess it's too boring. And I totally understand him.
- Rodic has the eye for the good picture, when it's not about a fashion portrait. I love his portraits, but he focuses way more on the faces (that's probably why he calles himself 'Facehunter', I guess..). He can also take pictures of walls, ATM machines, signs of homeless people or dog poop. It's Rodic. And it's good.
- Schuman is the king of light. The objects in his portraits are always standing in the best possible spot concerning the light. The faces are clear, and, what's more important in this case, the clothes show their full beauty. You can practice alot, but this is one of Schumans natural skills. He just knows where to put the models.
I said in the beginning that I don't like to compare artists. And that also didn't change now. What counts is that they're both amazing and really really inspiring to me.
Check them out here:
created: So, 25.04.2010, 08:22:51 | last update: Mo, 26.04.2010, 08:49:46 | category: miscellaneous
I am amazed. What a fantastic musician!
A friend of mine showed me an article about him. I thought he must be famous. Well, he's not. It's a shame. And that's why I blog about him today, 'cause musicians like him have to get as many positive reviews as possible.
The best thing about his new album is: it's free. You can download it on his homepage.
Try it. Listen. Enjoy the state of trance. And dream.
PS: click on the linked article above and listen to "Hello Cash"! It's my favourite song of the album.
created: So, 25.04.2010, 06:09:16 | last update: So, 25.04.2010, 06:50:45 | category: miscellaneous
Nick Gardner - Airplanes (by B.O.B)
Greg Laswell - Girls Just Wanna Have Fun (by Cindy Lauper)
Adam Tocholke - Drive My Soul (by LIGHTS)
Scott Simons - Umbrella (by Rihanna)
Zorg - Beat It (by Michael Jackson)
created: Fr, 23.04.2010, 10:16:02 | last update: Mo, 26.04.2010, 11:37:31 | category: photography
There are many amazing photographers. Only a few are able to connect their skills in photography to another one in digital image editing. Gordon McBryde is certainly one of them.
For a couple of years I follow him and check out what novelties and what treasures of aesthetics I can find on his deviantart profile. His portraits are as amazing as the photoshopped pictures of England's landscapes, mostly also involving people.
I can only recommend you to check him out.
now playing: Damien Rice - 9 Crimes
created: Do, 22.04.2010, 08:17:20 | last update: Do, 22.04.2010, 08:17:20 | category: thursday melody
Cary Brothers - Ride
created: Di, 20.04.2010, 09:54:11 | last update: Di, 20.04.2010, 09:54:11 | category: miscellaneous
The Blazer
The Shoes
That's why I love Urban Outiftters. Full view self-portrait will follow soon!
now playing: Aviation - You Were My Everything
created: Mo, 19.04.2010, 10:19:46 | last update: Mo, 19.04.2010, 10:26:25 | category: miscellaneous
I like short sentences. I just do. Without all the unnecessary shit. You say what you think, what you do, where you are. In less than 140 letters. That's exactly how I like it.
People argue about Twitter alot. One of the main arguments is "wth do you need this for?". That's not a good argument in my opinion. It's like facebook statuses. Lots of people complain about others who share their entire life on they're facebook wall. I don't give a shit, to be honest, and I understand all of the critics. But Twitter builds exactly the alternative for those people. Because there will always be some of them - and now you can choose if you want to follow them or not. And, because Twitter is not as personal as Facebook, you won't even hurt anyone's feelings if you don't.
I like it, because it's easy. I go on the page, don't even have to log in 'cause my password is already saved, type in my letters and that's it. Once a day for me. Enough. I like to read what people think that I like. Like famous photographers, musicians, whatever. Short statements, no long texts (btw I know this one is becoming one, haha).
And because I just realized that, the cons of my posting are gonna be shorter.
- difficult to identify friends.
- no tags, difficult to find several topics.
- 140 letters only are maybe not enough for important news-sites.
But still, most of the cons are really unimportant.
I like Twitter. Short statement. Great value.
now playing: A Fine Frenzy - Near To You
created: So, 18.04.2010, 10:29:04 | last update: So, 18.04.2010, 10:31:36 | category: film reviews
When I read the description of the movie before I watched it I had to think of 'I am Sam' with Sean Penn. I loved this movie, so my expectations were pretty high from the beginning.
The story is about Adam, who is suffering from the Asperger Syndrome. He's a guy in his late twenties living in an apartment with his father. In the beginning of the movie however, his father dies. His new neighbor called Beth gets to know him better after a while and he starts to share his unique view of the world with her.
I'm still not sure about my opinion. I just watched it ten minutes ago and I'm still not really able to figure out how much I liked it. It is a good movie though. I didn't really know Hugh Dancy a lot. I know that he played in 'King Arthur' but that's it. I like the way he interprets and performs this difficult role.
I also liked the soundtrack chosen by director Max Mayer. There are some beautiful songs by The Weepies or Joshua Radin. And I just love them, so that was definitely another plus.
It's a film with a lot of emotion, with intellect and it gives us another view on everything around us. It is an experience. And, I've made up my mind, I really liked it.
now playing: Greg Laswell - Take A Bow
created: Sa, 17.04.2010, 11:15:21 | last update: Mo, 26.04.2010, 11:37:41 | category: photography
sources: Pascal Grob's Visual Diary and Elite Model Look
created: Fr, 16.04.2010, 05:02:48 | last update: Fr, 16.04.2010, 05:02:48 | category: streetstyle
created: Do, 15.04.2010, 05:46:57 | last update: Mi, 21.04.2010, 22:21:58 | category: thursday melody
Angus & Julia Stone - Heart Full Of Wine
why im not gonna buy a nexus one.
created: Mi, 14.04.2010, 10:10:07 | last update: Mi, 14.04.2010, 23:21:19 | category: miscellaneous
I always thought Google and Apple were friends. On my iPhone I could always use Google Earth, Google Maps or just the regular websearch function. I think that's over. They're getting more competative.
I don't really think that Google's new phone will be much better than the iPhone. I don't even think they want to be. They want to keep doing what they've always done: they collect datas, convert them into Google Ads and sell them. That's how the get money. A lot of it.
What I like about the Nexus One is that it solved some of the problems most iPhone users had. On the homescreen you can see some useful stuff like the weather and the calendar. That's pretty practical for business people. I also like the fact that the resolution is higher than the one on the iPhone.
What I really love about my iPhone is the camera. The Nexus One has more megapixels but no autofocus. I don't know, what would you say is worth more?
All in all I have to admit that the Nexus One is a really good phone. But I still wouldn't buy it. Because there is nothing new. They actually transformed and copied most of Apple's ideas... And I kinda like inventions and innovations. That's why I'm gonna stick with my iPhone 3G. Because I love Apple.
And because they were first.
created: Di, 13.04.2010, 05:13:50 | last update: Di, 13.04.2010, 05:22:27 | category: streetstyle
2 two glasses - vancouver, bc.
created: Mo, 12.04.2010, 06:39:00 | last update: Mo, 12.04.2010, 06:39:00 | category: streetstyle
created: So, 11.04.2010, 13:29:10 | last update: So, 11.04.2010, 14:02:56 | category: film reviews
Hi-la-ri-ous. Who doesn't love Bruce Willis? After 'The Sixth Sense' or 'The Mercury Puzzle' I already really liked him and this movie is just the next one in the list. The jokes are brilliant, the actors aswell. I didn't know Tracy Morgan that well before, so that was another discovery for me.
' The film received mostly negative reviews.
The review aggretator Rotten Tomatoes labeled the film "rotten", based on 106 reviews with an average score of 3.8/10, with only 19% of the critics nationwide giving the film a positive review, reporting the consensus was that "Cop Out" was "a cliched buddy action/comedy that suffers from stale gags and slack pacing." ' (quote from Wikipedia)
That's why I never cared about what the critics say. Idiots.
Good night.
now playing: Aqualung - Another Little Hole
created: Fr, 09.04.2010, 08:43:45 | last update: So, 11.04.2010, 00:12:16 | category: miscellaneous
I never really cared about Tiger Woods. You know, he was there. But he was also kinda... unimportant. I knew he was rich, I knew he was a good golf player. But I really didn't give a shit.
And then he suddenly cheated on his wife like 200 times. Bumm. I don't know why but I kinda liked him from that point on. Maybe 'cause he seemed more like an actual man after this. And in my opinion his public apology was more than inappropriate. I mean, honestly, who was hurt because of his failures but his wife? Nobody. He talks about his dissapointed fans - and I am like: what? Does a fan actually care who's getting laid by his idol?
The commercial is pretty stylish, I kinda like it. The voice you hear is Tiger's father who passed away in 2006. So it's actually not related to what happend recently. But still, Nike chose a nice quote, it really fits. I don't know if Tiger's father would have allowed them to actually use it and show this spot on ESPN and the golf channel though.
So, Tiger, did you learn anything?
created: Fr, 09.04.2010, 06:31:34 | last update: Fr, 09.04.2010, 09:13:24 | category: streetstyle
created: Do, 08.04.2010, 06:47:41 | last update: Do, 22.04.2010, 08:19:45 | category: thursday melody
Sophie Hunger - Le Vent Nous Portera
created: Do, 08.04.2010, 06:00:53 | last update: Do, 13.05.2010, 10:39:43 | category: my gallery
click for full view.
now playing: 30 Seconds to Mars - Kings and Queens
created: Di, 06.04.2010, 09:30:53 | last update: So, 11.04.2010, 14:04:42 | category: film reviews
I've never been too much of a fan of crime stories. Stories with a murderer, the police looking for him (it's mostly a guy, let's be honest) and the poor victims. 'The Lovely Bones' is the exception.
What I like about the movie, is that it's pretty clear what happend from the beginning. That's what makes it special. Peter Jackson succeeds in his try of combinating a story about people's minds with stunning visual effects that take you into another world. The movie sometimes kinda reminded me of Robin Williams' 'What Dreams May Come'. I loved that movie when I was a kid and I still do so that was definitely a plus!
Saoirse Ronan (most people probably know her from 'Atonement') is an amazing leading actress, considering her age. Remarkable.
All in all, I really like the movie and I definitely recommend it!
now playing: m83 - couleurs
created: Mo, 05.04.2010, 02:48:18 | last update: Mo, 05.04.2010, 13:07:52 | category: my gallery
CAP Urban Outfitters, SCARF BIG Zurich, JUMPER Zara, LEATHER JACKET Jack & Jones, T-SHIRT American Apparel, PANTS Levi's, SHOES Aldo
now playing: Angus & Julia Stone - Heart Full of Wine
created: So, 04.04.2010, 17:45:49 | last update: Mo, 05.04.2010, 13:05:56 | category: my gallery
This is gonna be a short entry, I'm actually still recovering. Home party all night long. We were dancing in the kitchen. People were drinking.
One thing has to be said though: Never put your contacts in Nasal Spray over night, even if you don't have anything else to put them into. Believe me, you're not gonna like it.
The picture above is a random self portrait I took yesterday, I tried to experiment outside, 'cause the weather seemed really inviting. I should definitely do that more often. There are gonna be new pictures soon!
I'll keep you posted.
now playing: Owl City - Hello Seattle (Remix)
created: Sa, 03.04.2010, 11:41:20 | last update: Mo, 05.04.2010, 01:04:12 | category: miscellaneous
The line was huge when I arrived there. I felt kinda lost, surrounded by fourteen-year-olds who were wearing red-green-pink-whatever-colour pants combinated with band-t-shirts. I felt old.
That lasted five minutes, until I met Shawn. He's 34, he was also looking for a ticket. The weather sucked. So we were standing there in the rain and talked. He's an autograph hunter. He actually showed me his leg, where he tattooed the autograph of his favourite drummer (don't ask me what band, I have no idea). And he told me the story how he hitchhiked from Vancouver to Austin, Texas to attend a musicians funeral. Crazy guy.
I had my ticket after ten minutes, even though the show was sold out. It cost me 40 bucks (the regular price would have been $39.75). Not a bad deal, eh? So I was standing in line, where I met Tyler. He asked LIGHTS out for a date once and he actually showed me a video of when he did that. He didn't really succeed.
I was literally freezing my ass off. The wind blew into my face, I nearly lost my cap. Eventually, after what seemed an eternity, the doors opened. And I was positively surprised. The Centre wasn't at all what I expected. It was like... beautiful. Everyone had a seat, it was kinda like the Zurich Opera House. I liked it.
Paper Route were the opening act (and to be honest, I didn't know there was a third band besides LIGHTS and Owl City). But oh my god they were good. Like awesome actually. When I arrived home a couple of hours ago I downloaded their last album called "Absence". Give it a try, I think it's great!
LIGHTS was kinda dissapointing. I mean, okay, she looked gorgeous. And I would probably marry her (so I really understand why Tyler asked her out!). But the sound sucked a couple of times. The vocals were not loud enough, her keyboard-guitar-thing didn't work properly a couple of times. But she's from Vancouver, so everyone loved her. And no one cared. Neither did I, actually.
Owl City was good, even though he didn't play my favourite song. He had a nice light show, the girls went completely crazy (I don't know if he cared... what gender does he prefer, actually?). I expected a bit more, his voice sounds way clearer on tape than live. Nevertheless the performance was solid.
The last song of the night was a special version of "Hello Seattle". I'll let you guess in what way.
PS: The video on top was my favourite song of the night. Performed by the only band I didn't know. That's why I love life - it's full of surprises.
now playing: Paper Route - Lovers' Anthem
created: Fr, 02.04.2010, 10:37:13 | last update: Fr, 02.04.2010, 10:50:11 | category: miscellaneous
source: myspace
What an amazing night. I knew Muse were great, it was not the first time I've seen them. But the show they made for us tonight was unbelievably amazing. Laser lights everywhere, more than 10'000 people going completely crazy. And Matthew Bellamy was as cool as always. As if there was nothing that could have distracted him (keep in mind: there were approx. 6000 screaming girls). If you ever have the chance to see them live, don't miss it. You will regret it for a long long time!
The only thing I didn't like too much today was how the people ignored the Silversun Pickups. I really like their music. They had a pretty solid performance but actually no one cared. At least I did. But still, Muse was from another planet, the shows are not comparable to each other.
AND I nearly forgot: they took my baby away from me! I wasn't able to take pictures! I should have taken my small Canon IXUS... It was completely my fault, I admit that. Tomorrow I won't be that stupid again! If I'm lucky I'll see Owl City's show in Vancouver than...
I'll keep you posted.
created: Do, 01.04.2010, 10:49:48 | last update: So, 11.04.2010, 14:03:12 | category: film reviews
I was curious when I saw the title and the poster of the movie. It was a random homepage somewhere for new DVD releases.
The movie is about a man living on the moon and working for a company on earth. He's on his own. But suddenly he's not that alone anymore...
I love the images that the director creates, it's a really aesthetic movie. Duncan Jones did a good job. Definitely worth a try!
created: Do, 01.04.2010, 10:42:11 | last update: Do, 01.04.2010, 10:42:11 | category: miscellaneous
"We have this idea that love is supposed to last forever. But love isn't like that. It's a free-flowing energy that comes and goes when it pleases. Sometimes, it stays for life; other times it stays for a second, a day, a month or a year. So don't fear love when it comes simply because it makes you vulnerable. But don't be surprised when it leaves either. Just be glad you had the opportunity to experience it."
created: Do, 01.04.2010, 09:52:24 | last update: Do, 22.04.2010, 08:20:17 | category: thursday melody
Feist - Mushaboom


text:
After moving my WordPress installation to a new hosting, some of my images stopped showing. It affected only images with polish diacritic letters in the name of the file (the guys on polish forum didn't help me unfortunately). I saw, using Total Commander, that polish letters changed to some other letters. I renamed the files back to their proper names, but images still don't show.
If I upload the image once again, it works (still with polish lettrs in the name).I don't even have to insert the image, just upload it to the gallery.
However, such a solution isn't good for me,as I have a lot of images across my site.
Here is one of the pages with both working and not working images:
I am 100% sure that files are in the proper folders and have correct names.

subset: commoncrawl


text:
Chapter One: Welcome to the World of Accounting
Purchase the 2016-2017 Edition of the Financial Accounting Textbook (Chapters 1 through 16 including problem sets) for $89.95 here.
Purchase the PDF download of the textbook for $39.95 here:
New!! Financial Accounting Bundle
Purchase the 2016-2017 Edition Bundle of the Financial Accounting Textbook, Workbook, and Solutions Manual PDF download (Chapters 1 through 16) for $99.95 here:
Purchase the Financial Accounting Workbook 2016-2017 Edition (Chapters 1 through 16) for $39.95 here.
Purchase the PDF download of the Workbook for $39.95 here:
Purchase the Financial Accounting Solutions Manual 2016-2017 Edition (Chapters 1 through 16) for $49.95 here.
Purchase the PDF download of the Solutions Manual for $39.95 here:
You likely have a general concept of accounting. Information about the transactions and events of a business is captured and summarized into reports that are used by persons interested in the entity. But, you likely do not realize the complexity of accomplishing this task. It involves a talented blending of technical knowledge and measurement artistry that can only be fully appreciated via extensive study of the subject.
You may also know what a surgeon does, but you can certainly appreciate that considerable knowledge and skill is needed to successfully treat a patient. If you were studying to be a surgeon, you would likely begin with a basic human anatomy class.
In this chapter, you will begin your study of accounting by looking at the overall structure of accounting and the basic anatomy of reporting. Be advised that a true understanding of accounting does not come easily. It only comes with determination and hard work. If you persevere, you will be surprised at how much you discover about accounting. This knowledge is very valuable to achieve business success.
Let's begin with a more formal definition of accounting: Accounting is a set of concepts and techniques that are used to measure and report financial information about an economic unit. The economic unit is generally considered to be a separate enterprise. The information is reported to a variety of different types of interested parties. These include business managers, owners, creditors, governmental units, financial analysts, and even employees. In one way or another, these users of accounting information tend to be concerned about their own interests in the entity.
Business managers need accounting information to make sound leadership decisions. Owners and investors hope for profits that may eventually lead to distributions from the business (e.g., "dividends"). Creditors are always concerned about the entity's ability to repay its obligations. Governmental units need information to tax and regulate. Analysts use accounting data to form opinions on which they base investment recommendations. Employees want to work for successful companies to further their individual careers, and they often have bonuses or options tied to enterprise performance. Accounting information about specific entities helps satisfy the needs of all of these interested parties.
The diversity of interested parties leads to a logical division in the discipline of accounting. Financial accounting is concerned with external reporting to parties outside the firm. In contrast, managerial accounting is primarily concerned with providing information for internal management. One may have trouble seeing the distinction; after all, aren't financial facts being reported? The following paragraphs provide a closer look at the distinctions.
Consider that financial accounting is targeted toward a broad base of external users, none of whom control the actual preparation of reports or have access to underlying details. Their ability to understand and have confidence in reports is directly dependent upon standardization of the principles and practices that are used to prepare the reports. Without such standardization, reports of different companies could be hard to understand and even harder to compare.
Standardization derives from certain well-organized processes and organizations. In the United States, a private sector group called the Financial Accounting Standards Board (FASB) is primarily responsible for developing the rules that form the foundation of financial reporting. The FASB's global counterpart is the International Accounting Standards Board (IASB). The IASB and FASB are working toward convergence, such that there may eventually be a single harmonious set of international financial reporting standards (IFRS). This effort to establish consistency in global financial reporting is driven by the increase in global trade and finance. Just as standardization is needed to enable comparisons between individual companies operating within a single economy, so, too, is standardization needed to facilitate global business evaluations.
Financial reports prepared under the generally accepted accounting principles (GAAP) promulgated by such standard-setting bodies are intended to be general purpose in orientation. This means they are not prepared especially for owners, or creditors, or any other particular user group. Instead, they are intended to be equally useful for all user groups. As such, attempts are made to keep them free from bias (neutral). Standard-setting bodies are guided by concepts that are aimed at production of relevant and representationally faithful reports that are useful in investment and credit decisions.
Managerial accounting information is intended to serve the specific, and varied, needs of management. Business managers are charged with business planning, controlling, and decision making. As such, they may desire specialized reports, budgets, product costing data, and other details that are generally not reported on an external basis. Further, management may dictate the parameters under which such information is to be accumulated and presented. For instance, GAAP may require that certain product development costs be deducted in computing income; on the other hand, management may see these costs as a long-term investment and stipulate that internal decision making be based upon income numbers that exclude such costs. This is their prerogative. Hopefully, internal reporting is being done logically and rationally, but it need not follow any particular set of mandatory guidelines.
Both financial accounting and managerial accounting depend upon a strong information system to reliably capture and summarize business transaction data. Information technology has radically reshaped this mundane part of the practice of accounting over the past 50 years. The era of the "green eye-shaded" accountant has been relegated to the annals of history. Now, accounting is more of a dynamic, decision-making discipline, rather than a bookkeeping task.
Accounting data are not absolute or concrete. Considerable amounts of judgment and estimation are necessary to develop the specific accounting measurements that are reported during a particular month, quarter, or year. For example, how much profit is actually earned when a car is sold with a 3-year warranty? It will be three years before the final costs of the warranty agreement are all known. One approach would be to wait three years before reporting on the profit or loss for this transaction. However, by the time the information could be reported with certainty, it would be so stale as to lose its usefulness. Thus, in order to timely present information, reasonable estimations are routinely embraced in the normal preparation of periodic financial reports.
In addition, accounting has not advanced to a state of being able to value a business. As such, many transactions and events are reported based on the historical cost principle (in contrast to fair value). For example, land is typically recorded and carried in the accounting records at the price at which it was purchased. The historical cost principle is based on the concept that it is best to report certain financial statement elements at amounts that are tied to objective and verifiable past transactions.
The alternative is to value (and periodically revalue) accounts based upon subjective assessments of current worth. Such adjustments are problematic and the subject of much debate. Nevertheless, the current trend in global standard-setting is toward an increased acceptance of the circumstances under which fair value accounting is deemed acceptable for selected financial statement elements.
The ongoing debate about fair value versus historical cost is often cast in the context of a tradeoff between the "relevance" of fair value information and the "reliability" of historical cost information. This debate is apt to continue, and the related accounting standards will likely be in an evolutionary state for many years to come. Nevertheless, it is reasonable to expect that the accountant of the future will be increasingly skilled in valuation issues.
To decide to be an accountant is no more descriptive than deciding to be a doctor, as there are a variety of specialty areas. Many accountants engage in the practice of public accounting, which involves providing audit, tax, and consulting services to the general public. To engage in the practice of public accounting usually requires one to be licensed. In the United States, individual states issue a license called a CPA (Certified Public Accountant). Other countries offer similar designations such as the "Chartered Accountant." Auditing involves the examination of transactions and systems that underlie an organization's financial reports, with the ultimate goal of providing an independent report on the appropriateness of financial statements. Tax services relate to providing help in the preparation and filing of tax returns and the rendering of advice on the tax consequences of alternative actions. Consulting services can vary dramatically, and include such diverse activities as information systems engineering to evaluating production methods.
Many accountants are privately employed by small and large businesses (i.e., "industry accounting") and not-for-profit agencies (such as hospitals, universities, and charitable groups). They may work in areas of product costing and pricing, budgeting, and the examination of investment alternatives, or they may serve as internal auditors, who look at controls and procedures in use by their employer. Objectives of these reviews are to safeguard company resources and assess the reliability and accuracy of accounting information and accounting systems. They may also serve as in-house tax accountants, financial managers, or countless other occupations.
Many accountants also work in the governmental sector, whether it be local, state, or national levels. Accountants are employed at the Internal Revenue Service, General Accounting Office, Securities and Exchange Commission, and even the Federal Bureau of Investigation, among other agencies.
Because investors and creditors place great reliance on financial statements in making their investment and credit decisions, it is imperative that the financial reporting process be truthful and dependable. Accountants are expected to behave in an entirely ethical manner. To help insure integrity in the reporting process, the profession has adopted a code of ethics to which its licensed members must adhere. In addition, checks and balances via the audit process, government oversight, and the ever vigilant "plaintiff's attorney" all serve a vital role in providing additional safeguards against the errant accountant. Those who are preparing to enter the accounting profession should do so with the intention of behaving with honor and integrity. Others will likely rely upon accountants in some aspect of their personal or professional lives. They have every right to expect those accountants to behave in a completely trustworthy and ethical fashion. After all, they will be entrusting them with financial resources and confidential information.
The basic features of the accounting model in use today trace roots back over 500 years. Luca Pacioli, a Renaissance-era monk, developed a method for tracking the success or failure of trading ventures. The foundation of that system continues to serve the modern business world well, and is the entrenched cornerstone of even the most elaborate computerized systems. The nucleus of that system is the notion that a business entity can be described as a collection of assets and the corresponding claims against those assets. The claims can be divided into the claims of creditors and owners (i.e., liabilities and owners' equity). This gives rise to the fundamental accounting equation:
Assets = Liabilities + Owners' Equity
Assets are the economic resources of the entity, and include such items as cash, accounts receivable (amounts owed to a firm by its customers), inventories, land, buildings, equipment, and even intangible assets like patents and other legal rights. Assets entail probable future economic benefits to the owner.
Liabilities are amounts owed to others relating to loans, extensions of credit, and other obligations arising in the course of business. Implicit to the notion of a liability is the idea of an "existing" obligation to pay or perform some duty.
Owners' equity is the owner's stake in the business. It is sometimes called net assets, because it is equivalent to assets minus liabilities for a particular business. Who are the "owners?" The answer to this question depends on the legal form of the entity; examples of entity types include sole proprietorships, partnerships, and corporations. A sole proprietorship is a business owned by one person, and its equity would typically consist of a single owner's capital account. Conversely, a partnership is a business owned by more than one person, with its equity consisting of a separate capital account for each partner. Finally, a corporation is a very common entity form, with its ownership interest being represented by divisible units of ownership called shares of stock. Corporate shares are easily transferable, with the current holder(s) of the stock being the owners. The total owners' equity (i.e., "stockholders' equity") of a corporation usually consists of several amounts, generally corresponding to the owner investments in the capital stock (by shareholders) and additional amounts generated through earnings that have not been paid out to shareholders as dividends (dividends are distributions to shareholders as a return on their investment). Earnings give rise to increases in retained earnings, while dividends (and losses) cause decreases.
The accounting equation is the backbone of the accounting and reporting system. It is central to understanding a key financial statement known as the balance sheet (sometimes called the statement of financial position). The following illustration for Edelweiss Corporation shows a variety of assets that are reported at a total of $895,000. Creditors are owed $175,000, leaving $720,000 of stockholders' equity. The stockholders' equity section is divided into the $120,000 that was originally invested in Edelweiss Corporation by stockholders (i.e., capital stock), and the other $600,000 that was earned (and retained) by successful business performance over the life of the company.
Does the stockholders' equity total mean the business is worth $720,000? No! Why not? Because many assets are not reported at current value. For example, although the land cost $125,000, Edelweiss Corporation's balance sheet does not report its current worth. Similarly, the business may have unrecorded resources, such as a trade secret or a brand name that allows it to earn extraordinary profits. Alternatively, Edelweiss may be facing business risks or pending litigation that could limit its value. Consideration should be given to these important non-financial statement valuation issues if contemplating purchasing an investment in Edelweiss stock. This observation tells us that accounting statements are important in investment and credit decisions, but they are not the sole source of information for making investment and credit decisions.
Assets ($895,000) = Liabilities ($175,000) + Stockholders' equity ($720,000)
The preceding balance sheet for Edelweiss represented the financial condition at the noted date. But, each new transaction brings about a change in financial condition. Business activity will impact various asset, liability, and/or equity accounts without disturbing the equality of the accounting equation. How does this happen? To reveal the answer to this question, look at four specific cases for Edelweiss. See how each impacts the balance sheet without upsetting the basic equality.
If Edelweiss Corporation collected $10,000 from a customer on an existing account receivable (i.e., not a new sale, just the collection of an amount that is due from some previous transaction), then the balance sheet would be revised to show that cash (an asset) increased from $25,000 to $35,000, and accounts receivable (an asset) decreased from $50,000 to $40,000. As a result total assets did not change, and liabilities and equity accounts were unaffected, as shown in the following illustration.
If Edelweiss Corporation purchased $30,000 of equipment, agreeing to pay for it later (i.e. taking out a loan), then the balance sheet would be further revised. The Case B illustration shows that equipment (an asset) increased from $250,000 to $280,000, and loans payable (a liability) increased from $125,000 to $155,000. As a result, both total assets and total liabilities increased by $30,000.
What would happen if Edelweiss Corporation did some work for a customer in exchange for the customer's promise to pay $5,000? This requires further explanation; try to follow this logic closely! Retained earnings is the income of the business that has not been distributed to the owners of the business. When Edelweiss Corporation provided a service to a customer, it can be said that it generated revenue of $5,000. Revenue is the enhancement resulting from providing goods or services to customers. Revenue will contribute to income, and income is added to retained earnings. Examine the resulting balance sheet for Case C and notice that accounts receivable and retained earnings went up by $5,000 each, indicating that the business has more assets and more retained earnings. Note that assets still equal liabilities plus equity.
Expenses are the outflows and obligations that arise from producing goods and services. Imagine that Edelweiss paid $3,000 for expenses. This transaction reduces cash and income (i.e., retained earnings), as shown in the Case D illustration.
In the life of any business entity, there are countless transactions. Each can be described by its impact on assets, liabilities, and equity. Note that no properly recorded transaction will upset the balance of the accounting equation.
In day-to-day conversation, some terms are used casually and without precision. Words may incorrectly be regarded as synonymous. Such is the case for the words "income" and "revenue." Each term, however, has a very precise meaning. Revenues are enhancements resulting from providing goods and services to customers. Conversely, expenses can generally be regarded as the costs of doing business. This gives rise to another accounting equation:
Revenues - Expenses = Income
Revenue is the "top line" amount corresponding to the total benefits generated from all business activity. Income is the "bottom line" amount that results after deducting expenses from revenue. In some countries, revenue is also referred to as "turnover." As you will see, revenue is summarized first in the company's income statement.
Your future will be marked by opportunities to invest money in the capital stock of a corporation. Another option that will present itself is to lend money to a company, either directly, or by buying that company's debt instruments known as "bonds." Stocks and bonds are two of the most prevalent financial instruments of the modern global economy. The financial press and television devote seemingly endless coverage to headline events pertaining to large public corporations. Public companies are those with securities that are readily available for purchase/sale through organized stock markets. Many more companies are private, meaning their stock and debt is in the hands of a narrow group of investors and banks.
In contemplating an investment in a public or private entity, there is certain information that will logically be needed to guide the decision process. What types of information is desired? What should be known about the companies in which an investment is being considered? If preparing a list of questions for the company's management, what subjects would be included? Whether this challenge is posed to a sophisticated investor or to a new business student, the listing almost always includes the same basic components.
What are the corporate assets? Where does the company operate? What are the key products? How much income is being generated? Does the company pay dividends? What is the corporate policy on ethics and environmental responsibility? Many such topics are noted within the illustrated "thought cloud." Some of these topics are financial in nature (noted in blue). Other topics are of more general interest and cannot be communicated in strict mathematical terms (noted in red).
Financial accounting seeks to directly report information for the topics noted in blue. Additional supplemental disclosures frequently provide insight about subjects such as those noted in red. And, additional information is available by reviewing corporate websites (many have separate sections devoted to their investors), filings with securities regulators, financial journals and magazines, and other similar sources. Most companies will have annual meetings for shareholders and host webcasts every three months (quarterly). These events are very valuable in allowing investors and creditors to make informed decisions about the company, as well as providing a forum for direct questioning of management.
Some investors might even call a company and seek "special insight" about emerging trends and developments. Be aware, however, that the company will likely not be able to respond in a meaningful way. Securities laws include very strict rules and penalties that are meant to limit selective or unique disclosures to any one investor or group. It is amusing, but rarely helpful, to review "message boards" where people anonymously post their opinions about a company. Company specific reports are often prepared by financial statement analysts. These reports may contain valuable and thought-provoking insights but are not always objective.
Financial accounting information is conveyed through a standardized set of reports. The balance sheet has already been introduced. The other financial statements are the income statement, statement of retained earnings, and statement of cash flows. There are many rules that govern the form and content of each financial statement. At the same time, those rules are not so rigid as to preclude variations in the exact structure or layout. For instance, the earlier illustration for Edelweiss was first presented as a "horizontal" layout of the balance sheet. The subsequent Edelweiss examples were representative of "vertical" balance sheet arrangements. Each approach is equally acceptable.
A summary of an entity's results of operation for a specified period of time is revealed in the income statement, as it provides information about revenues generated and expenses incurred. The difference between the revenues and expenses is identified as the net income or net loss.
The income statement can be prepared using a single-step or a multiple-step approach, and might be further modified to include a number of special disclosures relating to unique items. These topics will be amplified in several subsequent chapters. For now, take careful note that the following income statement illustration relates to activities of a specified time period (e.g., year, quarter, month), as is clearly noted in its title:
Previous illustrations showed how retained earnings increases and decreases in response to events that impact income. A company's overall net income will cause retained earnings to increase, and a net loss will result in a decrease. Retained earnings is also reduced by shareholder dividends.
The statement of retained earnings provides a concise reporting of these changes in retained earnings from one period to the next. In essence, the statement is nothing more than a reconciliation or "bird's-eye view" of the bridge between the retained earnings amounts appearing on two successive balance sheets.
Many companies provide a statement of stockholders' equity in lieu of the statement of retained earnings. The statement of stockholders' equity portrays not only the changes in retained earnings, but also changes in other equity accounts. An expanded statement of stockholders' equity is presented in a future chapter.
The balance sheet focuses on the accounting equation by revealing the economic resources owned by an entity and the claims against those resources (liabilities and owners' equity). The balance sheet is prepared as of a specific date, whereas the income statement and statement of retained earnings cover a period of time. Accordingly, it is sometimes said that the balance sheet portrays financial position (or condition) while other statements reflect results of operations. Quartz's balance sheet is as follows:
The statement of cash flows details the enterprise's cash flows. This operating statement reveals how cash is generated and expended during a specific period of time. It consists of three unique sections that isolate the cash inflows and outflows attributable to (a) operating activities, (b) investing activities, and (c) financing activities.
Notice that the cash provided by operations is not the same as net income found in the income statement. This result occurs because some items generate income and cash flows in different periods. For instance, remember how Edelweiss (from the earlier illustration) generated income from a service provided on account? That transaction increased income without a similar effect on cash. These differences tend to even out over time. Other cash flow items may never impact operations. For instance, dividends paid are an important financing cash outflow for a corporation, but they are not an expense. They are a distribution of income. The proceeds of a loan would be an example of a nonoperating cash inflow. It would be shown as a financing activity cash flow item.
The statement of cash flows requires a fairly complete knowledge of basic accounting. Do not be concerned by a lack of complete comprehension at this juncture. Comprehension develops as studies progress, and a future chapter is devoted to the statement of cash flows.
Finally, it is important to note that the income statement, statement of retained earnings, and balance sheet articulate. This means they "mesh together" in a self-balancing fashion. The income for the period ties into the statement of retained earnings, and the ending retained earnings ties into the balance sheet. This final tie-in causes the balance sheet to balance. These relationships are illustrated in the following summary diagram.
It may almost seem magical that the final tie-in of retained earnings will exactly cause the balance sheet to balance. This is reflective of the brilliance of Pacioli's model, and is indicative of why it has survived for centuries.


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Long-term federal unemployment insurance expired Saturday for an estimated 1.3 million Americans.
6,500 Alaskans are among those who will no longer receive federal emergency unemployment benefits, according to the state Department of Labor.
The Food Bank of Alaska and local food pantries said they expect to see more people seeking help in the coming months.
Joy Thompson, director for the Church of God Food Pantry, said Saturday was extremely busy.
"Hectic, busy," Thompson said. "Lots of food coming in, lots of people coming in, lots of food going out."
Thompson has run the pantry for 13 years and said the organization serves between 200 and 300 people each week.
"We have seen lots more people, lots of new people a lot more homeless people, a lot of young ladies that are homeless," Thompson said.
Thompson said the recent uptick in visitors could be in part because extended federal unemployment benefits ended Saturday.
"It's been going on for the past two to three weeks now that we've been seeing more people come in," Thompson said. "I don't know if they're just getting ready for this, but we are seeing more."
Michael Miller, executive director for the Food Bank of Alaska, said demand for food items that go to pantries and soup kitchens in Anchorage and Mat-Su Areas will likely increase by about 10 percent.
"The 'SNAP' cuts just hit in November," Miller said, referring to cuts to the Supplemental Nutrition Assistance Program. "That was a $30 or $40 hit to a particular family. This is going to be many times that.
"I think the increase in need is going to be that much greater."
Miller said the issue is statewide and will be more pronounced away from population centers.
"Anchorage and the Mat-Su is still relatively rich with food," Miller said. "If you get in some of the rural communities, both the food available is less and the opportunity to find a job is also less, so I'm concerned."
Food pantries will have to rely on what they have now as they try to serve growing needs.
"Right now we have an abundance of food," Thompson said. "But it's winter time. Come summer time, there are no food drives.
"It's either feast or famine. It's either one or the other, and there's no happy medium."
Thompson said simple acts of kindness can mean the most to families struggling to keep food on the table.
"We have awesome people that come in here they're all so very helpful, some people cry," Thompson said. "A simple jug of orange juice will set somebody off sometimes."


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Guin teen killed in car wreck
Published: Wednesday, November 13, 2013 at 3:30 a.m.
Last Modified: Tuesday, November 12, 2013 at 11:49 p.m.
A teenager from Guin was killed in a car accident involving a Mack dump truck Monday afternoon.
Dylan Jeffery Hileman, 17, was a passenger in a 1997 Ford Taurus driven by an unlicensed minor, said Alabama Department of Public Safety spokeswoman Robyn Litchfield. The driver collided with the dump truck on Alabama Highway 17 about 3:30 p.m. The accident happened in Detroit, in northwest Lamar County near the Mississippi state line. Hileman was not wearing a seat belt, Litchfield said.
No further information was available Tuesday afternoon. Alabama State Troopers are still investigating.
Reader comments posted to this article may be published in our print edition. All rights reserved. This copyrighted material may not be re-published without permission. Links are encouraged.


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NEW BEDFORD — Eastern Fisheries Inc. has temporarily suspended operations at its Hassey Street plant for renovations to meet the requirements for BRC certification, the company said in a news release Wednesday night.
British Retail Consortium certification "is the global standard for food safety today," said Eastern's Executive Vice President Joe Furtado in the news release. "... To move forward and make the necessary adjustments to our plant ... (and) to enhance our internal systems so we can continue to produce a quality product more efficiently, we needed to temporarily suspend operations at our Hassey Street location."
Furtado continued that "Our decision to temporarily shut down operations during the 'natural' break between the Northern and Southern seasons was made only after exhausting other viable alternatives and searching for other suitable locations to accommodate our needs during the renovation period."
There was no immediate word on how many workers are affected. Eastern Fisheries has three New Bedford facilities. All three locations are in the process of being renovated to meet BRC standards and Eastern plans to have renovations completed in time for the opening of the new season in the spring of 2013, the release said.
Also in the statement, Roy Enoksen, president and co-founder of Eastern Fisheries, said: "There is no best time to shut down operations. We looked at all of our options in order to make the improvements needed to operate effectively and efficiently, meeting all the quality and safety standards that our customers expect.
"As a family business with roots in New Bedford that extend 30-plus years, it is never easy to the make the kind of decisions that you know may have an impact on the community."
Furtado said the company is trying to place workers in other jobs and employees who had been with the company for a year or more received severance pay.
Location, ST | website.com


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On Thu, 14 Jun 2007 18:31:00 -0500, meuban wrote:
> In Madriva, I did this by adding the following to the rc.local file
> In Madriva, this was a simple task, but I find myself frustrated by
> Suse.
> I like Suse 10.2, and would rather stick with it. Does anyone know how
> I can accomplish this in Suse 10.2?
Try looking at these links...
I'm plugging along trying to solve some installation woes myself but
IIRC I just added my stuff as one person suggested...
"in /etc/init.d/rc somewhere after the main runlevel processing."
If you still get stuck I'll plug in my backup of the previous installand
look it up but can't right now as I'm compiling a kernel. I'm almost
positive that is what I did. I had to reinstall but backed up the previous
Linux Help: http://rsgibson.com/linux.htm
Email - firstname.lastname@example.com
Replace borg with net


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Every Wednesday at 7:00pm in June, July, and August, the Town of Milton sponsors a summer concert series at Milton Memorial Park. This live entertainment is fun for the whole family, and it's free! Just bring your lawn chairs or spread out some blankets and enjoy the music.
This program is made possible, in part, by a grant from the Delaware Division of the Arts, a state agency dedicated to nurturing and supporting the arts in Delaware, in partnership with the National Endowment for the Arts.
For more information, call the Town of Milton 302-684-4110, or the Chamber of Commerce 302-684-1101. Click here to see the concert schedule.


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Email: email@example.com
Hometown: Los Angeles, California
Major: Television/Broadcast Journalism, minor in Political Science
Year: Sophomore
Involved with: Chapman News, The Panther (campus newspaper), Internship at Good Day LA
Favorite Campus Hangout: The piazza. When I have down time, I love to sit by the fountains, do homework , and enjoy the day. It actually makes doing homework fun!
Post-Grad plans: I plan to work in a newsroom and live my dreams of being a network news anchor.
Favorite Chapman Memory: Working my first 'Admitted Students' day as a student worker for the office of admission. It was so amazing to interact with future Chapman students and share my experiences with them. It's so rewarding to contribute to such a monumental time in their lives!
Favorite TV show: Revenge
Fav Ice Cream: Mint Chocolate Chip
Fun Fact: I have a 4 pound yorkie puppy named Brandie. I love her so much!