Listening / Writing jouranal

There was a lecture from schulich school last Tuesday. The topic of the lecture was " Financial
Reporting as a communications tool in a global context ". The professor explained us this topic in a figurative expression. In other word, language used as a metaphor for explaining accounting standards. He said to us that accounting have some common standards like a grammar in English. Because of grammar, we can easily communicate with others no matter how it may complicate. However, like all of countries have different cultures, some words may mean different thing in different country. For example, In US, liability is the amount of money that a person or company owes, in the other hand, In UK, they called it creditor with the same meaning. Therefore, a certain news could be good and bad in two different countries. Also, Even when using the same GAAP(Generally Accepted Accounting Principles), financial information still requires cultural context to establish meaning.

He taught us about cultural context behind debt. North American companies are generally financed with equity, and therefore have low-to-moderate debt. In contrast, Japanese firms have high-to-moderate debt because they usually have a banker on the broad with access to insider information and with a longer horizon, therefore they can tolerate greater risk. Because of different economic circumstances, the view of treating debt could be different between two countries. Also, he mentioned us about accounting regulation. US CEO earns about 600times the average worker's wage, while a Japanese CEO earns only 20 times. Because, different economic and cultural forces regulate accounting in different jurisdictions.

This lecture was very good opportunity for me. The professor explained us quite clear and proper tone of voice, and he prepared such a good context and material. Also, He gave us much time to discuss with neighbor whenever one sub-topic finish. The most attractive factor of the lecture was that he gave us lots of examples, and he compared north America's culture and Japanese culture for explaining different economic words. All in all, it was really helpful and useful for me, therefore, If I have any other opportunity to attend this kind of lecture, I would participate in that lecture. *^^*

Do You Konw about "Culture Shock" ?

The lecture which is talk about culture shock was really interesting for me. Because this topic appeals topic itself, and the lecturer was very good at teaching. We are all an international student, and almost all international students experienced culture shock. So the topic was strongly related to us. The professor's lecture style was also very impressive for me. She is very powerful and funny, so it makes me feel exciting when I saw the lecture. She is good at not only interesting lecture style but also well-organized content of lecture. Before I saw this lecture, I obscurely knew about culture shock. To tell you the truth, I experienced culture shock, but I didn't know that why am I feel like this, and how can I overcome this situation. But, now I learned about culture shock exactly. She explained us many causes, four defense mechanisms, six symptoms, four stages of culture shock, and how can overcome this situation.

The lecturer's tone of voice is a little high, so it prevents students from feeling bored. And she uses proper tools for lecture, for example, she prepared a chart to explain a value ranking. Also she try to teach us as easy word and examples, so I can understand it very easily. First of all, the order of lecture is very well-organized. she teach us causes, symptoms, effects, and solutions in regular sequence. But, the only thing what I criticize is that she speaks very fast, so students don't have much time to taking note. I could understand the lecture easily, but I didn't take note all of the contents.

All in all, this lecture was very useful and valuable for me. I'm so pleased to learn detailed information about culture shock. So, From now, I can help someone who suffering from culture shock, and I can give he or she a proper solution.

Reflrection.

The most difficult assignment during last week was reading journal. Because, it was hard to find the best article which fits my final project. I think, the reason that I was hard to find an article is it was my first time to do reading journal. So I'm sure I'll getting better from next week. The easiest homework for me was vocabulary. Vocabulary itself was quite difficult, but we had a lot of time to do it. I want to make my time management sheet to spend my time more efficiently. I always spend my time carelessly, so I have to organize my schedule properly. And I'll fit my time on my schedule.

[HW] Critique

This documentary showed us about "Working conditions in Wal-mart",
especially it focused on employer's wage and welfare system.

This documentary film was so interesting for me. Because, before

I saw this film, I had only good images about Wal-mart. What I knew

about Wal-mart is it is the biggest distribution company in the world,

especially in discount store field. Also, as the slogan said, they offer the

consumer "everyday low price". Their physical distribution system also

very well-organized and innovative, so their distribution system called as

"Walmart symphony". I learned new information through this program,

and I was slightly surprised about their working conditions. This film

makes me think over about the dark side of big company, so it is quite

valuable information for me.


But, like almost all documentary, this film also showed us biased information.
First of all, this film maker led the audiences to feel sympathy on the

employers. They made general tone of this film very sad and darkly.

And, at the same time, the producer tried to show us the employee's

strong authority. Because, employee's masterful speech was in striking

contrast to the employer's sad, depressed, and disappointed expressions.

Also, they interviewed so many employers in various aspects, but they

hardly showed manager's interview and the showing time also very

short compared with employers. They showed statistics, but it's too fast,

so I couldn't catch detailed information.


This topic is quite argumentative issue. There were so many arguing about
pursuits of company's reinvestment and pursuits of employer's welfare
when the company decide how their profit distribute. Therefore, I think,

the producer had to treat both-side's position fairly. All in all, this

documentary film is valuable and helpful, also it persuades me feel

sympathy on the employers even though it hold a biased view.

My First impression of Yueli ^^

Yueli is my second school in Toronto. I attended a small private institute for last three month es. Actually, My ex-school was quite small enough to know all of the students each other, and My core teacher were three people. I learned Grammar, Listening and speaking, and Reading for 75 minutes per each class.

When I came here first time, I was very impressed about the scale of school, teaching method of lesson, the proportion of nationality. Because, these are very different from the private institute. Yueli is more academic and more focus on Writing. I think it's more helpful for me, so I'm very happy to choose this school. ^^

Hello ^^ I'm Christine, yueli's student of York Univercity

Very nice to meet you .. *^^*

I'm come from Korea, and my city is Illsan where is near Seoul

I'm Sungshin Women Univercity's student,and majoring in Business Administration

I like taking a trip

I've been to Vancouver in 2005. Vancouver is such a interesting city

Especially I have a good memory of Rocky mountains.

I also anticipating my Toronto life ^^

I hope we would be a good friend.

Have a good day *^^*