2011年4月30日土曜日

Google emails highlight value of location data

Larry Page's Memorial Day weekend email was terse -- "Can I get a response
on this?" -- but the scramble it set off among top Google (GOOG) executives
on a Saturday afternoon illustrates the critical importance the company
places on the data its smartphones use to track their location.

Page had pasted an article in the email saying Motorola planned to use a
competitor's location services in its phones. A detailed memo quickly came
back to Page, Android chief Andy Rubin and other Google executives that not
only said collecting location data from consumers' smartphones was
"extremely valuable to Google," but detailed how the company's problems with
data collection stemmed from a privacy blow-up last spring involving
Google's Street View cars.

"I cannot stress enough how important Google's wifi location database is to
our Android and mobile product strategy," Google location service product
manager Steve Lee wrote. "We absolutely do care about this (decision by
Motorola) because we need wifi data collection in order to maintain and
improve our wifi location service."

Following the privacy furor sparked last week by the discovery of a hidden
tracking file on Apple's

(AAPL) iPhones and iPads, Google and Apple executives are scheduled to
testify before the Senate Judiciary Committee May 10 about how they use
information gathered by smartphones to power their location services.

Those services are vast digital databases that include the physical location
of hundreds of millions of Wi-Fi access points. Smartphones use those
databases as a kind of electronic map to chart their own location in space,
allowing phones to run apps like Foursquare that demand a specific location.

To build those maps, Google and Apple need location data fed from millions
of consumer smartphones that report the location of the Wi-Fi access points
they encounter as users move around each day. Accurate location services
also are critical for companies like Google and Apple to deliver
location-based ads to smartphones -- projected to become a multi-billion
dollar business for those companies.

"Information about the location of WiFi networks improves the accuracy of
the location-based services, such as Google Maps or driving directions, that
Google provides to consumers," Google explained last year in a letter to
U.S. Rep. Henry Waxman of California. "Because GPS and cell tower data can
be unreliable or inaccurate, in some cases using the location of Wi-Fi
access points can enable a smartphone to pinpoint its own location more
quickly and accurately."

The May 29 email exchange between Lee, product executives Jonathan Rosenberg
and John Hanke, Rubin and Page, who is now Google's CEO, happened in the
space of 68 minutes late Saturday afternoon. The email exchange, which this
newspaper obtained, is detailed in court records as part of a lawsuit by
Skyhook Wireless, a Boston company that has provided location services for
Google and Apple. Google declined to comment on the emails.

Last year's Street View privacy controversy began when Google was forced to
admit that its Street View cars had inadvertantly scooped up data from
unsecured home and business Wi-Fi networks in the U.S. and other countries.

The mission of the Street View cars, Google has said, was to map the
location of Wi-Fi networks, not to store so-called "payload data" from them.
The Street View data breach, which resulted in an apology from Google
executives and investigations by regulators in the United States and Europe,
was revealed just two weeks before Page's May 29 email.

Lee's response said Google's decision after the privacy breach to stop using
Street View cars to map Wi-Fi networks made the need for smartphone data all
the more crucial to its location database.

Google had used Street View cars and phone data since 2007 to map Wi-Fi
access points and by last year, Lee said, it had logged the location of over
300 million of them, a vast geographical database that could be used to
pinpoint a smartphone user's location with an accuracy of about 98 feet.

Google says no location data is collected through Android phone unless users
explicitly give permission when they are setting up a new phone.

"All location sharing on Android is opt-in by the user," Google said in a
written statement Thursday."We provide users with notice and control over
the collection, sharing and use of location in order to provide a better
mobile experience on Android devices. Any location data that is sent back to
Google location servers is anonymized and is not tied or traceable to a
specific user."

The opt-in question comes when users are setting up their Android phone,
when users are asked to check a box that reads: "Allow Google's location
service to collect anonymous location data. Collection will occur even when
no applications are running." If they opt-in, users have the option to later
turn off data collection at any time, Google said.

Skyhook sued Google last fall in state court in Massachusetts, charging that
Google interfered with Skyhook's contractual business relationship with
Motorola by pressuring the phone manufacturer to use Google's location
service exclusively instead of allowing both Google and Skyhook's location
services to run on Motorola phones.

Skyhook, which still provides location services for Apple devices like the
iPod Touch running older versions of its operating system, also sued Google
for patent infringement in federal court, claims in the state suit that it
suffered damages "that exceed tens of millions of dollars." The state and
federal cases are pending.

What is wrong with our education system? asks SDP's Teo

Citing the statistic that 97 out of 100 students have to receive tuition on
top of attending school, Singapore Democratic Party (SDP) candidate for
Yuhua single-seat ward Teo Soh Lung, 62, posed this question to her direct
opponent, the People's Action Party's (PAP) Grace Fu, who is Senior Minister
of State for National Development and Education: What is wrong with the
education system?

Speaking at the SDP rally in Jurong East Stadium on Friday night, Ms Teo, a
retired lawyer, said: "Singapore is known as a 'tuition nation'. I want to
ask the minister what is wrong with our system and I hope to receive an
answer very soon."

The problem, said Ms Teo, was that parents spend "as much as S$500 a month"
on tuition fees. She also lamented having too many students in a classroom
managed only by one teacher. "How come after over 50 years of PAP rule we
still have 40 students in a class and not 20 students in a class - as in a
First World nation? I feel so sad that the system has deteriorated."

Ms Teo pledged to become a full-time Member of Parliament (MP) if elected.
"I will service you with my utmost ability ... My fellow colleagues will
also assist me. My party and I are fully aware that we have plenty to do ...
We are determined to make a difference for you."

She also said "SDP MPs would donate 50 per cent of allowance to service the
residents", with programmes such as "an endowment fund for the needy". She
also said she would seek to abolish the Goods and Services Tax (GST) for all
essential goods, help reduce the cost of living and strive to introduce a
minimum wage system for Singapore.

Her concerns were echoed by the SDP's Dr Vincent Wijeysingha, who also
called for a reduction in classroom size. "Let us bring new ways of
educating our children in smaller classrooms so that they become the
creative and innovative people of tomorrow," he said.

Dr Wijeysingha, who is part of the SDP team contesting in the Holland-Bukit
Timah Group Representation Constituency, added: "And let us guarantee every
worker a minimum wage. And if you think a minimum wage is going to bankrupt
our economy, 173 countries of the world have minimum wage. China has a
minimum wage. We can afford to pay our young people and hardworking elders
enough money for them to live, not just to survive."

William and Kate's World Wide Wedding

The marriage of Prince William and Kate Middleton was an event for the
internet age.

Great traditions of state were celebrated by the modern institutions of the
web.

Facebook, Twitter, Google and YouTube were all given over to the royal
wedding.

And, like the streets around Westminster Abbey, cyberspace was buzzing with
talk of the big day.

Leading the online celebrations was the British monarchy's own royal wedding
website.

Visitors were directed to the official Clarence House Twitter feed, the
royal Flickr photo account, and the wedding "event" page on Facebook.

Royal tweets

Throughout the ceremony, @ClarenceHouse tweeted updates:

"The Archbishop of Canterbury begins the solemnization of the marriage
#rw2011"

"The Fanfare plays! Congratulations to The Duke and The Duchess of
Cambridge! You can use our hashtag #rw2011 to send a message #royalwedding"

"The view of the couple arriving at Buckingham Palace from where we are
based #rw2011http://twitpic.com/4qxlhn"

"The Duke and The Duchess of Cambridge appear on the balcony #rw2011"

"Find out about the food being eaten at the lunchtime wedding
receptionhttp://bit.ly/jUHKup #rw2011"

Trending topics

Talk of the wedding dominated Twitter, not just in the UK, but around the
world.

The micro blogging site's top "trending topics" globally were all
royal-themed.

RoyalWedding
#rw11
casamentoreal (Spanish for Royal wedding)
QILF (best not to ask!)
William and Kate
Sarah Burton (dress designer)
Grace Kelly (Princess Grace of Monaco)
Westminster Abbey
Rutter (John Rutter - composer of "This is the day which the Lord hath
made")
Anglican

Royal channel

While blogs and social networking sites provided users with a way of sharing
their thoughts on the royal wedding, the internet also allowed people to
watch the ceremony.

YouTube's live feed brought the BBC's pictures to a global online audience
through the "Royal Channel".

It was the video sharing site's 23rd most-visited channel of the day, but
trailed behind America's Next Top Model and Top Gear.

The BBC website, which also streamed the occasion, at one point experienced
technical issues caused by "the sheer weight of traffic".

Many TV broadcasters also live streamed the wedding to mobile devices,
including smartphones and tablet PCs.

Facebook figures

The world's largest social networking site, Facebook was quick to extract
wedding statistics from its more than 500 million users.

Some of the more choice nuggets of information include:

684,399 status updates mentioned the royal wedding over a four hour period -
roughly 47 per second.
2,274 users checked-in at Westminster Abbey using Facebook's "Places"
feature.
A Facebook page dedicated to "Princess Beatrice's Ridiculous Royal Wedding
Hat" gained over 4,000 fans.

Web traffic

Measuring the scale of a global media event is notoriously difficult.

The number of TV viewers has been estimated at around two billion. In
reality, that is little more than an educated guess.

Quantifying the popularity of a topic on particular sites, such as Facebook
and Twitter is possible.

However, it is difficult to gauge the impact on the internet overall.

At the height of the wedding, global web traffic, as measured by Akamai, was
39% higher than normal.

Although there is no firm evidence that this was due to the wedding, the
United Kingdom was listed as a hot spot, with the country accounting for 11%
of online activity.

Republican option

Such was the mood of global celebration that not even the notorious "Great
firewall of China" was set to filter out information about William and
Kate's nuptials.

The story, along with a picture of the bride and groom, topped the news page
of the country's most popular search engine, Baidu.

Brits seeking a wedding-free news source had to look closer to home.

Refuge was to be found on the website of the Guardian Newspaper.

Visitors to the publication's homepage were presented with the option of a
"royalist" version, complete with blanket coverage, or a "republican"
version, devoid of the merest mention of William, Kate or Tara Palmer
Tomkinson's hat.

2011年4月29日金曜日

Sony says stolen PlayStation credit data encrypted

Sony is telling PlayStation users that it had encrypted the credit card data
that hackers may have stolen, reducing the chances that thieves could have
used the information.

Sony Corp. says that while it had no direct evidence the data were even
taken, it cannot rule out the possibility. It did not say how strong the
encryption was, and it's possible for hackers to decipher files that are
weakly encrypted.

On Tuesday, Sony said account information, including names, birthdates,
email addresses and log-in information, was compromised for certain players
using its PlayStation Network. In a blog post Wednesday, Sony said that data
had not been encrypted and had been kept in a separate location from the
credit card information.

2011年4月28日木曜日

Google Docs for Android Converts Photos Into Text Docs

So Android users, was this worth the five-month delay after the Apple iOS Google Docs app?
On Wednesday, Google launched an official Google Docs app for Android that can convert photos of text into text documents, but still uses a web browser to edit docs.
In a blog post, Google wrote, "With this new app it's easy to filter and search for your own content across any Google account, then jump straight into editing docs using the online mobile editors. The app also allows you to easily share items with contacts on your phone, right from within the app."
But as some users have already noted, and we later verified with a Nexus One, the app basically uses a Web browser to load and edit documents – the interface is the same as you'd find through your own mobile browser, except with more limitations. For instance you can't delete individual Google documents, access stored music, video, or PDF files, or edit rich text files.
But wait! It does have one unmatched feature you won't find in the iOS version launched last December. Using the same technology behind Google Goggles, called "optical character recognition" (OCR), the app can parse text from a photo and convert it into a document.
For instance, after I clicked "create a new document from photo," I photographed a printed product description for guitars, and the app automatically converted it into a text document. It doesn't work for handwriting, special fonts, or non-English languages for now, Google said. Click on the slideshow below to see the results.
The app also introduces a widget to your home screen that lets you jump to starred documents, take a photo to upload, or create a new document in a single tap.

英文記事で英語を学ぶ

Amazon's EC2 contract promises its infrastructure cloud will provide 99.95 per cent "uptime" over the course of a year. But that doesn't mean the company will dish out credits in the wake of the outage that affected some users for as many as four days, if not more.
Though the EC2 service level agreement says users will be eligible to receive credits if the service doesn't meet a 99.95 per cent "annual uptime percentage" within a particular geographical region, this only applies to users who have spread their applications across multiple "availability zones" – subsections of Amazon's regional services designed not to fail at the same time.
The outage did hit multiple zones in EC2's East Region – served up from at least one facility in Northern Virginia – but it appears that multiple zones were affected for only about three hours.
Amazon has yet provide details about the outage, and many third-party commentators have failed to realize that the service level agreement is more complex that it seems. The availability zone setup continues to cause confusion, in part because people don't actually read SLAs, but also because Amazon has yet to describe how the zones are designed and how they operate.
At 1:41am Pacific time on Thursday, Amazon said with a post to its status page that it was investigating connectivity issues with its Elastic Compute Cloud (EC2) service, which provides on-demand access to processing power across the net. According to one status message, the problem began with a "network event" that caused the service to re-mirror a large number of Elastic Block Storage volumes in the East Region. Elastic Block Storage provides storage that's independent of particular server instances on EC2.
Amazon divides EC2 into multiple geographic regions, and some regions – including the East Region – are divided into multiple "availability zones". Amazon has always said that these zones are protected from each other's outages. "Availability Zones are distinct locations that are engineered to be insulated from failures in other Availability Zones," the company's website reads. But the East Region outage spread across multiple zones.
Some felt that Amazon had broken its promise over availability zones. But the particulars of the service-level agreement add a new twist to this discussion. "'Annual Uptime Percentage' is calculated by subtracting from 100% the percentage of 5 minute periods during the Service Year in which Amazon EC2 was in the state of 'Region Unavailable'," the agreement reads. "'Region Unavailable'...means that more than one Availability Zone in which you are running an instance, within the same Region, is 'Unavailable' to you."
According to Amazon's status messages, multiple availability zones experienced problems for about three hours on Thursday, then the problem was isolated in the zone where it began. John Engates, the chief technology officier at Rackspace, which operates a cloud service similar to Amazon's, believes Amazon is unlikely to provide many credits in the wake of the outage.
"More than one availability would have to go down for you to receive a credit, and you have to be down for a considerable about of time," Engates told us during a conversation at this week's OpenStack design summit in Santa Clara, California. "I really doubt they're pay a lot on credits."
Rackspace's Cloud Servers service does not provide a setup analogous to Amazon's availability zones. The Rackspace service-level agreement guarantees uptime for particular components within each service region, including its network, its data center infrastructure, and individual hosts. The company operates separate data centers in Texas, Chicago, and London.
Judging from Amazon's status messages, Engates says, he believes that Amazon's outage spread across multiple availability zones because the company was using availability zones to mirror Elastic Block Storage data for other zones. "Rather than replicating data within a zone, I think they were replicating between zones," he said. "And it seems that when they had a failure in one zone, traffic waterfalled into the other zones. It's like if there was a fire in a hotel. We would have to evacuate to the hotel across the street, and there may not be enough room in the hotel across the street for everyone to get a room."
It appears that the outage affected only those who were using Amazon's Elastic Block Storage service.
Engates says that Amazon's cloud service and its service-level agreement is set up in such as way that users must ensure redundancy across zones – if not across entire regions. "You have to think about how to allocate your application across multiple resources to maximize that SLA," he said. "Those that did so – NetFlix is one example of a big customer – did not experienced the same kind of outages as people who were very localized. You could put some of the blame on Amazon, but some of the blame on the customer."
Yes, multiple zones were hit by the outage. But Amazon does not promise 100 per cent availability. The company has said, however, that it is unable to restore EBS volumes for some customers. About 0.07 per cent of EBS volumes in the East Region, a status message indicates, "will not be fully recoverable".

■単語
dish
[名](複 ~・es)
1 盛り皿,大皿,はち(▼取り皿(plate)に対し食べ物を盛って食卓に置く大皿)
wooden dishes
木の盛り皿,木ばち
a vegetable dish
野菜の盛り皿
put ... in [on] a dish
…を皿に盛る.
2 ((the ~es))((集合的))(一般に)皿,食器(plates, bowls, cups and saucersなど). ▼紙製品は含まない
clear away the dishes
(食卓の)皿類をかたづける
do [wash] the dishes
皿洗いをする.
3 皿に盛られた食べ物;(一般に)料理,食品
Chinese dishes
中華料理
one's favorite dish
好きな料理
a heavy [a plain] dish
こってりした[あっさりした]料理
a standard dish
毎日お決まりの料理;お決まりの[ちんぷな]話題
a cold dish
(サラダなどの)加熱しない料理
a dish fit for a king
王の召し上がり物,最上のごちそう
a covered dish supper
((米))料理の持ち寄り夕食会(▼料理の上にラップなどをかけて持ってくることから).
4 1皿,1はち
a dish of ice cream
1皿のアイスクリーム.
5 皿に似たもの;(車輪中心部の皿状の)へこみ(具合);皿形[パラボラ]アンテナ(dish antenna [aerial]).
6 ((略式))セクシーな人,(特に)女性,美女.
7 ((one's ~))((俗))好みの[得意の,要求にぴったりの]もの.
8 ((俗))野球本塁.
9 ((俗))ゴシップ記事,うわさ話.
━━[動](他)
1 〈食べ物を〉皿に盛る,よそう,盛りつける,〈人に〉(食事を)皿に盛って供する((up))
dish the dinner up
皿に夕食を盛る.
2 …をはち形にする,くぼませる
a dished face
あごの突き出した顔.
3 ((主に英))〈敵などを〉料理する,やっつける;〈計画などを〉くつがえす;〈希望などを〉くじく.
dish it out
((略式))こっぴどくやっつける
You can dish it out but you can't take it.
人の批判はするが,自分が批判されるのはいやがる.
dish ... out/dish out ...
((略式))
(1)〈料理を〉皿に盛り分ける,配る.
(2)〈ビラなどを〉(…に)(たっぷり)配る,分配する((to ...)).
(3)〈助言・罰などを〉(…に)与える((to ...)).
(4)〈動物が〉〈穴を〉皿のように作り上げる.
dish up
(自)料理を皿に盛る,出す
dish up for him
彼に料理を出す.
━━(他)
[dish ... up/dish up ...]
(1)⇒(他)1
(2)〈話・情報などを〉適当にあんばいして話す,人の気を引くようにつくろう
He dished up the story in a humorous way.
彼はその話をおもしろおかしく仕立てた.


eligible
[形]
1 (…に)選ばれるのにふさわしい((for, as ...));適格な,選ぶに値する;(…する)資格のある((to do));(特に結婚相手として)適当な,〈女性が〉妙齢の
eligible voters
有権者
an eligible bill
適格手形.
2 アメフトフォーワードパスを受ける資格がある.
[後ラテン語ligibilis(-外へ+ligere選ぶ+-BLE=選ぶ資格のある). △ELECT, ELEGANT]


outage
[名][U][C]
1 ((米))停電(power outages), 動力停止(((英))power failure).
2 (積み出し中に生じた商品の)目減り.


evacuate
[動](他)[III[名]([副])]
1 〈人・物を〉(危険な地域などから;安全な場所へ)立ち退かせる,避難させる,救出する((from ...;to ...));〈町・地域などから〉(安全のために)住民を移す
Women and children were evacuated from the war zone.
女性と子供は戦闘地域から疎開させられた.
2 〈町・国・家・部屋などを〉明け渡す,引き払う
evacuate a building
建物から立ち退く.
3 〈容器・内容物などを〉あける,からにする;〈ガス・水などを〉吸い出す,くみ出す.
4 軍事〈兵隊などを〉(…から)後送する,撤退させる((from ...));〈占領地域・とりでなどから〉撤退する,撤兵する.
5 ((形式))〈糞(ふん)便などを〉排出[排泄(はいせつ)]する,排便する;〈器官などから〉(内容物を)排出する((of ...)).
6 〈恐怖などが〉〈体・心などから〉(力などを)奪う((of ...)).
━━(自)
1 (危険を避けて)避難する,立ち退く,疎開する;〈軍隊が〉撤退する.
2 ((形式))排泄する.
[ラテン語vacutus (-外へ+vacuusからの+-ATE1=からにする). △VACUUM, VACUOUS]

英文記事で英語を学ぶ

Microsoft has warned users of its Xbox Live online gaming service of possible attempts to steal personal data after the Sony PlayStation Network was hacked.

The problem appeared to be restricted to one game, the popular Modern Warfare 2, the US computer giant said.

"Users may receive potential phishing attempts via title specific messaging while playing Modern Warfare 2," it said on the XBox Live Status website.

"We are aware of the problem and are working to resolve the issue. We apologize for any inconvenience this may cause and thank you for your patience."

Xbox Live allows Xbox 360 console users to download games and music and play online against other gamers.

Sony turned off its PlayStation Network and Qriocity streaming music service on April 20 after hackers stole users' data.

■単語
potential
1 潜在的な力。可能性としての力。「事故の―を予測する」
2 重力場の中にある粒子がもつ位置エネルギーを、位置の関数で表したスカラー量。
3 ⇒電位


phishing
《 phishing 》実在する金融機関や企業などを装った偽の電子メールやウェブサイトで、クレジットカードの番号や暗証番号などの個人情報を不正入手する詐欺行為。フィッシング。

Sony: Android and Nvidia go together

Sony's adoption of Nvidia silicon for its upcoming Android tablets makes the graphics chip supplier--at least for the time being--the hardware standard for the Android tablet world, as a Sony vice president articulated in an interview in Japan on Wednesday.
"For the tablet platform, we're standardizing on Android 3.0 and Nvidia's Tegra 2," said Kunimasa Suzuki, a senior vice president at Sony in an interview with Japan-based Impress Watch.
Suzuki's comments come after Sony unveiled two Android 3.0 "Honeycomb" tablets on Tuesday. One has a 9.4-inch (1280-by-800) display and front and rear cameras, while the other is "foldable" and uses two 5.5-inch displays. Both tablets, due in the fall, will run Android 3.0 on top of Nvidia's Tegra 2 processor.
Sony's tablet, in this respect, will mimic Motorola and its Xoom tablet, which also sports Honeycomb and an Nvidia Tegra 2 processor. And others, including Toshiba, have similar Honeycomb-Nvidia tablets on the way.
Google's endorsement of Nvidia's Tegra technology early on before Android 3.0 was finalized for the Motorola Xoom has also been a big factor in giving impetus to Nvidia's silicon.
But this is not the PC industry where there is one dominant player--Intel. Large chip companies like Texas Instruments and Qualcomm also make processors based on the ARM architecture. Those chips can--and do--run Android. And add LG Electronics, which this week signed a new license agreement with ARM, to that list too.
But until that happens on a commercial Honeycomb tablet, Nvidia is the de-facto standard. So much so that Sony's Suzuki is aware that the adoption of Android and Nvidia threatens the perception of a "uniquely Sony" tablet, he said in the interview.
He spelled four areas where the Japanese company intends to distinguish itself, including "optimizing" the combination of hardware and software and focusing on "networked entertainment" in which Sony tablets can communicate with a variety of consumer devices.

2011年4月27日水曜日

Printing from Android with Google Cloud Print

Google has announced that it is bringing its cloud-based printing option to mobile phones. Google Cloud Print won't entirely free users from the shackles of connecting their printer to a desktop PC, but it will enable them to send jobs directly from their mobile device rather than have to rely on a desktop to do it.
Beginning today, Android 2.1 or higher users can send print jobs from their phone or tablet to a compatible printer. Cloud Print requires that users connect their printers to a Windows PC (Mac and Linux support to come), but it follows a natural line of thought. If phones can travel so far as to give users the ability to edit or read documents in Gmail or Google Docs while on the go, why must those same users be forced to wait until they make it back to a PC and re-start their session to print a physical copy? This will be a time-saver for students looking to print a term paper edited on a bus or a worker who wants to have the latest edition of a report waiting for him or her when arriving at the office.
Cloud Print requires an easy set-up process that took me less than 10 minutes to complete. Using Google Chrome, I was able to pair my Windows 7 laptop with a Kodak printer and begin printing from my HTC EVO soon after. While the set-up was easy, it's still disappointing that Cloud Print is currently hampered by the need to have a printer connected to an active computer. The function extends only to the Gmail and G Docs web apps, not the native Android app. This is a good starting point that I hope to see reach all apps. How great would it be to create an Excel sheet in Docs to Go and print it directly from the app?
Let's hope we find out soon. Here's a short video displaying how it all works, from set-up to print, with some cuts to remove the extended wait times.

英文記事で英語を学ぶ

There was once a father and his three-year-old daughter, Suzie.
 They didn't have much money, but they lived together happily. One
 Christmas, Suzie used a roll of gold paper to wrap a box to give to
 her father. She wrapped it as carefully as she could. However,
 Suzie was only three years old and she couldn't cut straight with
 the scissors. She also tore the paper and had to patch it with
 large pieces of tape. She did her best, but in the end the box
 didn't look very good.
 The next day was Christmas. Suzie gave the golden box to her
 father.
 "This is for you, Daddy," she said. But when her father opened
 the box, he found that there was nothing in it.
 "Honey," he said, "there's nothing in this box. You shouldn't
 waste expensive paper for silly things like this."
 Suzie looked up at him with tears in her eyes and said, "Oh,
 Daddy, it's not empty. I blew kisses into the box. They're all for
 you, Daddy." The father was crushed. He put his arms around his
 little girl, and he begged her to forgive him.
 Suzie's father kept that golden box by his bed for years and
 whenever he felt sad, he would take out one of her kisses and
 remember the love of the child who had put it there.

【訳】
 かつて、父親と、スージーという3歳の娘がいました。二人は、あまりお金
 はありませんでしたが、一緒に幸せに暮らしていました。ある年のクリスマ
 ス、スージーは金色の紙を一巻き使って、父親にあげる箱を包みました。彼
 女はできるだけ注意深く包みました。しかし、スージーはまだ3歳だったの
 で、はさみで真っすぐに切ることができませんでした。それに紙も破いてし
 まい、大きなテープで継ぎ合わせなくてはなりませんでした。彼女なりに頑
 張りましたが、結果的に箱はあまり見栄えが良くありませんでした。
 次の日がクリスマスでした。スージーはその金色の箱を父親にプレゼントし
 ました。
 「これ、パパへのプレゼント」と彼女は言いました。しかし、父親が箱を開
 けたとき、中には何も入っていませんでした。
 「ねえスージー」、彼は言いました。「この箱は空っぽじゃないか。こんな
 くだらないことに高い紙を無駄遣いしてはいけないよ」
 スージーは目に涙をためて父親を見上げ、言いました。「パパ、空っぽじゃ
 ないよ。その箱にキスをいっぱい入れたんだから。全部パパのよ」父親は打
 ちひしがれました。彼は幼い娘を抱きしめ、許してくれるよう頼みました。
 スージーの父親はベッドの脇にその金色の箱を何年も置いておき、悲しい気
 分のときはいつでも、キスを一つ取り出して、それを入れてくれた娘の愛情
 を思い出したのでした。

Classification of Accounting

In order to satisfy needs of different people interested in the accounting
information, different branches of accounting have developed.
Accounting is generally classified into three different disciplines as shown in

*Financial Accounting:
In order to satisfy needs of different people interested in the accounting
information, different branches of accounting have developed.
Accounting is generally classified into three different disciplines as shown in

*Financial Accounting:
Accounting involves recording, classifying and
summarizing of past events and thus is historical in nature. It is Historical
accounting which is better known as Financial accounting whose primary intention
is to prepare the Statements revealing the Income / Loss and financial position of
the business on the basis of events, which have happened in the period being
reckoned.
But this information, though of immense vitality does not adequately aid the
management in planning, controlling, organizing and efficiently conducting the
course of the business as a result of which Cost Accounting and Management
Accounting are in place.
*Cost Accounting:
It shows classification and analysis of costs on the basis of
functions, processes, products, centers etc. It also deals with cost computation,
cost saving, cost reduction, etc.
*Management Accounting:
Management Accounting begins where Financial
Accounting and Cost Accounting ends. It deals with the processing of data
generated in financial accounting and cost accounting for managerial decision-
making. It also deals with application of managerial economics concepts for
decision-making.

summarizing of past events and thus is historical in nature. It is Historical
accounting which is better known as Financial accounting whose primary intention
is to prepare the Statements revealing the Income / Loss and financial position of
the business on the basis of events, which have happened in the period being
reckoned.
But this information, though of immense vitality does not adequately aid the
management in planning, controlling, organizing and efficiently conducting the
course of the business as a result of which Cost Accounting and Management
Accounting are in place.
*Cost Accounting:
It shows classification and analysis of costs on the basis of
functions, processes, products, centers etc. It also deals with cost computation,
cost saving, cost reduction, etc.
*Management Accounting:
Management Accounting begins where Financial
Accounting and Cost Accounting ends. It deals with the processing of data
generated in financial accounting and cost accounting for managerial decision-
making. It also deals with application of managerial economics concepts for
decision-making.

Sample of Depreciation

GAAP


     Depreciation is a systematic and rational process of distributing the cost of tangible assets over the life of assets.
     Depreciation is a process of allocation.
     Cost to be allocated = acquisition cot - salvage value
     Allocated over the estimated useful life of assets.
     Allocation method should be systematic and rational.

 

Depreciation Methods


     Depreciation methods based on time
           Straight line method
           Declining balance method          
           Sum-of-the-years'-digits method

     Depreciation based on use (activity)

 
 

Straight Line Depreciation Method


     Depreciation = (Cost - Residual value) / Useful life

[Example, Straight line depreciation] 

       On
April 1, 2011, Company A purchased an equipment at the cost of $140,000.  This equipment is estimated to have 5 year useful life.  At the end of the 5th year, the salvage value (residual value) will be $20,000.  Company A recognizes depreciation to the nearest whole month.  Calculate the depreciation expenses for 2011,  2012 and 2013 using straight line depreciation method.  

       Depreciation for 2011
           = ($140,000 - $20,000) x 1/5 x 9/12 = $18,000

       Depreciation for 2012
           = ($140,000 - $20,000) x 1/5 x 12/12 = $24,000

       Depreciation for 2013
           = ($140,000 - $20,000) x 1/5 x 12/12 = $24,000

 

Declining Balance Depreciation Method


     Depreciation = Book value x Depreciation rate
       Book value = Cost - Accumulated depreciation
       
       Depreciation rate for double declining balance method
           = Straight line depreciation rate x 200%

       Depreciation rate for 150% declining balance method
           = Straight line depreciation rate x 150%

[Example, Double declining balance depreciation] 
 
       On
April 1, 2011, Company A purchased an equipment at the cost of $140,000.  This equipment is estimated to have 5 year useful life.  At the end of the 5th year, the salvage value (residual value) will be $20,000.  Company A recognizes depreciation to the nearest whole month.  Calculate the depreciation expenses for 2011,  2012 and 2013 using double declining balance depreciation method.  

       Useful life = 5 years  -->  Straight line depreciation rate = 1/5 = 20% per year

       Depreciation rate for double declining balance method 
            = 20% x 200% = 20% x 2 = 40% per year

       Depreciation for 2011
           = $140,000 x 40% x 9/12 = $42,000

       Depreciation for 2012
           = ($140,000 - $42,000) x 40% x 12/12 = $39,200

       Depreciation for 2013
           = ($140,000 - $42,000 - $39,200) x 40% x 12/12 = $23,520

  
   Double Declining Balance Depreciation Method
 

Year

Book Value
at the beginning

Depreciation Rate

Depreciation Expense

Book Value at the year-end

2011

$140,000

40%

$42,000 (*1)

$98,000

2012

$98,000

40%

$39,200 (*2)

$58,800

2013

$58,800

40%

$23,520 (*3)

$35,280

2014

$35,280

40%

$14,112 (*4)

$21,168

2015

$21,168

40%

$1,168 (*5)

$20,000

   (*1) $140,000 x 40% x 9/12 = $42,000
   (*2) $98,000 x 40% x 12/12 = $39,200
   (*3) $58,800 x 40% x 12/12 = $23,520
   (*4) $35,280 x 40% x 12/12 = $14,112
   (*5) $21,168 x 40% x 12/12 = $8,467 
 
           --> Depreciation for 2015 is $1,168 to keep book value same as salvage value.
           --> $21,168 - $20,000 = $1,168 (At this point, depreciation stops.)

 

[Example, 150% declining balance depreciation]
  
       On
April 1, 2011, Company A purchased an equipment at the cost of $140,000.  This equipment is estimated to have 5 year useful life.  At the end of the 5th year, the salvage value (residual value) will be $20,000.  Company A recognizes depreciation to the nearest whole month.  Calculate the depreciation expenses for 2011,  2012 and 2013 using double declining balance depreciation method.  

       Useful life = 5 years  -->  Straight line depreciation rate = 1/5 = 20% per year

       Depreciation rate for double declining balance method 
            = 20% x 150% = 20% x 1.5 = 30% per year

       Depreciation for 2011
           = $140,000 x 30% x 9/12 = $31,500

       Depreciation for 2012
           = ($140,000 - $31,500) x 30% x 12/12 = $32,550

       Depreciation for 2013
           = ($140,000 - $31,500 - $32,550) x 30% x 12/12 = $22,785


   150% Declining Balance Depreciation Method
 

Year

Book Value
at the beginning

Depreciation Rate

Depreciation Expense

Book Value at the year-end

2011

$140,000

30%

$31,500 (*1)

$108,500

2012

$108,500

30%

$32,550 (*2)

$75,950

2013

$75.950

30%

$22,785 (*3)

$53,165

2014

$53,165

30%

$15,950 (*4)

$37,216

2015

$37,216

30%

$11,165 (*5)

$26,051

2016

$26,051

30%

$6,051 (*6)

$20,000

   (*1) $140,000 x 30% x 9/12 = $31,500
   (*2) $108,500 x 30% x 12/12 = $32,550
   (*3) $75,950 x 30% x 12/12 = $22,785
   (*4) $53,165 x 30% x 12/12 = $15,950
   (*5) $37,216 x 30% x 12/12 = $11,165 
   (*6) $26,051 x 30% x 12/12 = $7,815 
 
           --> Depreciation for 2016 is $6,051 to keep book value same as salvage value.
           --> $26,051 - $20,000 = $6,051 (At this point, depreciation stops.)

Sum-of-the-years'-digits method

    
    Depreciation expense = (Cost - Salvage value) x Fraction
         Fraction for the first year = n / (1+2+3+...+ n)
         Fraction for the second year = (n-1) / (1+2+3+...+ n)
         Fraction for the third year = (n-2) / (1+2+3+...+ n)
           ...
         Fraction for the last year = 1 / (1+2+3+...+ n)

         n represents the number of years for useful life.
 

[Example, Sum-of-the-years-digits method]

  Company A purchased the following asset on January 1, 2011.  
   What is the amount of depreciation expense for the year ended
December 31, 2011?
   Acquisition cost of the asset --> $100,000
   Useful life of the asset --> 5 years
   Residual value (or salvage value) at the end of useful life --> $10,000
   Depreciation method --> sum-of-the-years'-digits  method

  Calculation of depreciation expense
   Sum of the years' digits = 1+2+3+4+5 = 15
   Depreciation for 2011 = ($100,000 - $10,000) x 5/15 = $30,000
   Depreciation for 2012 = ($100,000 - $10,000) x 4/15 = $24,000
   Depreciation for 2013 = ($100,000 - $10,000) x 3/15 = $18,000
   Depreciation for 2014 = ($100,000 - $10,000) x 2/15 = $12,000
   Depreciation for 2015 = ($100,000 - $10,000) x 1/15 = $6,000

      Sum of the years' digits for n years 
          = 1 + 2 + 3 + ...... + (n-1) + n = (n+1) x (n / 2)

      Sum of the years' digits for 500 years 
          = 1 + 2 + 3 + ...... + 499 + 500 
          = (500 + 1) x (500 / 2) = (501 x 500) / 2 = 125,250

 

英文記事で英語を学ぶ

Accounting concept of Depreciation
In determining the profits (net income) from an activity, the receipts from the activity must be reduced by appropriate costs. One such cost is the cost of assets used but not currently consumed in the activity. Such costs must be allocated to the period of use. The cost of an asset so allocated is the difference between the amount paid for the asset and the amount expected to be received upon its disposition. Depreciation is any method of allocating such net cost to those periods expected to benefit from use of the asset. The asset is referred to as a depreciable asset. Depreciation is a method of allocation, not valuation.
Any business or income producing activity using tangible assets may incur costs related to those assets. Where the assets produce benefit in future periods, the costs must be deferred rather than treated as a current expense. The business then records depreciation expense as an allocation of such costs for financial reporting. The costs are allocated in a rational and systematic manner as depreciation expense to each period in which the asset is used, beginning when the asset is placed in service. Generally this involves four criteria:
• cost of the asset,
• expected salvage value, also known as residual value of the asset,
• estimated useful life of the asset, and
• a method of apportioning the cost over such life.

■単語
residual
[形]((形式))
1 残りの,残余の,余っている
residual income
(税引き後の)手取り収入.
2 数学余りの.
3 再放送料の.
4 医学(排出後まだ器官に)残っている
residual urine
残尿.
5 物理学地質残留の.
6 〈問題などが〉未解決の.
━━[名]
1 残余,残り.
2 数学残差.
3 ((通例~s))再放送料;放映料.
4 ((しばしば~s))後遺症.


salvage
[名][U]
1 海難救助(作業);沈没船の引き揚げ.
2 海難救助料.
3 (海難・火災などからの)財貨の救出;救出財貨[物品];救出財貨価格[売却金].
4 廃品回収[利用].
━━[動](他)
1 〈船・財貨などを〉(海難・火災などから)救出する;〈被害[廃棄]物資を〉(焼け跡などから)回収する((from ...)).
2 ((比喩))…を救う;(失敗から)…を得る
She recovered her composure and salvaged the tennis match.
冷静さを取り戻してそのテニスの試合に勝った.
[中ラテン語salvgium (salvre救う+-age=救助). △SAFE, SALVATION]

英文記事で英語を学ぶ

Depreciation refers to two very different but related concepts:
1. the decline in value of assets (fair value depreciation), and
2. the allocation of the cost of assets to periods in which the assets are used (depreciation with the matching principle).

The former affects values of businesses and entities. The latter affects net income. Generally the cost is allocated, as depreciation expense, among the periods in which the asset is expected to be used. Such expense is recognized by businesses for financial reporting and tax purposes. Methods of computing depreciation may vary by asset for the same business. Methods and lives may be specified in accounting and/or tax rules in a country. Several standard methods of computing depreciation expense may be used, including fixed percentage, straight line, and declining balance methods. Depreciation expense generally begins when the asset is placed in service. Example: a depreciation expense of 100 per year for 5 years may be recognized for an asset costing 500.
In economics, depreciation is the gradual and permanent decrease in the economic value of the capital stock of a firm, nation or other entity, either through physical depreciation, obsolescence or changes in the demand for the services of the capital in question. If capital stock is C0 at the beginning of a period, investment is I and depreciation D, the capital stock at the end of the period, C1, is C0 + I - D.

■単語
allocation
[名]
1 [U][C]割り当て,配分;配給;配置;(勘定項目の)計上
the allocation of expenditures
経費の割り当て.
2 配分量,配給額.
3 会計(会社の経費・収入の各部門への)配分法,配当制.


straight
[形](~・er, ~・est)
1 まっすぐな,一直線の,〈スカートが〉フレアのない,ストレートの;〈エンジンが〉直列の
a straight line
直線
straight hair
ストレートの髪,直毛
(as) straight as a pin
まっすぐな.
2 直立した,垂直な;水平な;平行な;同じ高さにある
a straight posture
しゃんと伸びた姿勢.
3 (目標に向かって)まっすぐな,直進する
a straight gaze
直視
a straight aim
的の直撃
(as) straight as an arrow
一直線の[に].
4 率直な,包み隠しのない;正直な,誠実な,りっぱな,公正な
a straight answer
正直な答え
straight criticism
率直な批判
straight conduct
誠意のある行為
a thoroughly straight fellow
正直一本な男
keep straight
正直にやっていく[暮らす].
5 ((略式))〈情報・報告予想などが〉信頼すべき,確かな.
6 ((略式))〈論理・思考などが〉正しい,整然とした,筋の通った
a straight thinker
理路整然と考える人
get it straight
((話))正しく理解[把握]する.
7 ((叙述))((略式))整理[整とん]した;清算[決済]した,貸し借りなしの
put ... straight
((英))…をかたづける
Things are straight now.
万事きちんとかたづいている.
8 連続した,とぎれない;ポーカー〈札が〉5枚連続している,ストレートの
a straight-A student
全優[オールA]の学生
in straight sequence
ずっと引き続いて.
9 〈選択・けんかなどが〉2者間の,一対一の,単純な
straight fight
差しの戦い,一騎打ち
It is impossible to answer that with a straight yes or no.
それについてはイエス,ノーだけでは返答できない.
10 ((米))徹底した;生粋の
a straight royalist
生粋の王党員.
11 ((限定))修正のない,変更のない;編曲していない.
12 ((米))〈価格などが〉割引なしの,正札どおりの,均一の.
13 ((俗))同性愛[ホモセクシャル]でない;麻薬をやっていない.
14 〈ウイスキーなどが〉薄めていない,ストレートの(neat)
straight whisky
生(き)のウイスキー.
15
(1)((限定))〈役者が〉(うけを狙わない)素直な演技をする;〈劇が〉正劇の,音楽を含まない.
(2)〈音楽が〉即興などを用いない.
(3)保守的な,因習的な.
16 客観的な〈記事など〉, 真正面から扱った.
put [set] a person straight about [on] ...
…について(人の)考えを正す.
━━[副]
1 一直線に,まっすぐに
go straight
まっすぐに進む
The road ran straight for several miles.
道は数マイルまっすぐに続いていた.
2 直立して,垂直に;水平に;同じ高さに
sit (up) straight
背筋を伸ばして座る
Hang the scroll straight.
掛け軸をまっすぐつるしなさい.
3 直接に,じかに(directly)
come straight home
まっすぐ家に帰る.
4 正しく,りっぱに,公正に;貞淑に
act straight
りっぱにふるまう
play straight (with a person)
(人に)公正な扱いをする.
5 続けて,とぎれずに((on))
work straight through Sunday
日曜も休まず働く
Drive straight on.
休まず運転しなさい.
6 割引なしで,均一値で.
7 修正[変更]なしに;修飾なしに;原作どおりに;ありのままを客観的に
Tell it straight.
ありのまま話しなさい.
go straight
(1)⇒[副]1
(2)((略式))誠実に生きる;(服役後)更生する,まっとうになる.
shoot straight
((略式))(…に対して)公正[正直]にふるまう((with ...)).
straight off [away]
((英話))すぐに,さっそく. ⇒IMMEDIATELY[類語]
straight out
((話))明らさまに,率直に,単刀直入に(⇒STRAIGHT-OUT)
tell a person straight out that ...
…と単刀直入に人に言う.
straight up
(1)((英話))(質問や回答で)本当に(そうです).
(2)((米))(酒に)氷を入れないで(⇔on the rocks).
━━[名]
1 ((通例the ~))まっすぐ;水平;垂直;まっすぐ[直立]の姿勢;直線;((主に英))(競走路の)直線コース(((米))straightaway)
on the straight
一直線に,まっすぐに(⇒on the BIAS);まっとうな生活をして
out of the straight
曲がって,ゆがんで.
2 競技ストレート(満点が与えられる連続プレー);ポーカー5枚続き,ストレート(⇒SEQUENCE 7).
3 保守的な行動をとる人,既成の道徳観を持つ人.
4 ((俗))同性愛でない人,麻薬を用いない人.
5 (マリファナでない)ふつうのタバコ.
6 ((米俗))真相,真実.
the straight and narrow
正直まともな暮らし.
[中英語. streccan(STRETCH)+-t(過去分詞語尾)=伸ばされた]


decline
[動](他)
1 [III[名]/to do]…を(穏やかに)断る,辞退する(▼ふつう完了不定詞・完了動名詞はとらない). ⇒REFUSE1[類語]
He declined to sign.
サインするのを断った
I am sorry to decline your kind offer.
ご親切な申し出をお断りするのは残念です.
2 …を下に向ける[傾ける]
with one's head declined
頭をたれて.
3 文法〈名詞・代名詞・形容詞を〉語形変化[屈折,格変化]させる.
━━(自)
1 断る,辞退する
decline with thanks
お気持ちだけと言って辞退する.
2 [I([副])]下に曲がる[向く],下方へ傾斜する;〈道・コースが〉下りになる;〈太陽が〉傾く,沈む;〈水面が〉低下する
The sand dune declines gently to the sea.
砂丘はゆるやかに海まで下っている.
3 〈1日・一時期などが〉終わりに近づく
The summer is now declining.
もう夏も終わりかけている.
4 〈人・力・精力などが〉衰える;〈人格・価値などが〉低下する,堕落する;減少する;しだいに弱くなる,消えてゆく
declining industry
斜陽産業
He declined in strength.
彼は体力が衰えた
Unemployment declined.
失業は減少した
His reputation is declining.
彼の評判は落ちてきている
The prices are declining.
物価は下落している.
5 文法語形変化[屈折,格変化]する.
━━[名]
1 下り勾配(こうばい), 下り坂,(力・体力などの)衰え,減退,衰弱病,(特に)肺結核,(物価の)下落,低落;(人口の)減少
the decline of poetic imagination
詩的想像(力)の衰退
a nation in decline
衰退の道をたどる国家
a decline in prices
物価の下落
fall [go] into decline
衰える.
2 (太陽が)傾くこと,(1日が)終わりに近づくこと.
3 (人生の)終末,晩年;(物事の)最終段階
in the decline of one's life
晩年に.
on the decline
下向きで,下り坂で
Our income has been on the decline for years.
我々の収入はここ数年間下降の一途をたどっている.
[古フランス語←ラテン語dclnre(d-から+clnare向きを変える)]


gradual
[形]
1 漸進的な,少しずつの. ⇒SLOW[類語]
2 (傾斜の)なだらかな,ゆるやかな.
━━[名]((しばしばG-))
1 グラッドゥアーレ,昇階唱:ミサ聖祭で使徒書簡と福音書の間に歌う交唱聖歌.
2 (聖歌隊用)ミサ可変部分聖歌集.
[中ラテン語gradulis(grdus踏み段+-AL)踏み段的な→漸進的な. △GRADE]


obsolescence
[名][U]すたれ(かかっ)ていること;生物(器官などの)廃退,萎縮(いしゅく), 退化;(商品の)陳腐化,旧式化. ⇒PLANNED OBSOLESCENCE