Samurai Deeper Kyo

This anime told the story in the 1600’s, the battle of Seikigahara is fought between the Western Army and the Ieasu Tokugawa’s Eastern Army. During the battle, two samurai face off, one known as Kyoshiro and the other known as Demon Eyes Kyo (which means killer of a thousand men). As the battle rages on, an unexpected falling star crashes into the ground overwhelming both samurai.

Years later in this Japanese animation, Kyoshiro, performs as a medicine man, roams the land with a past he can not recall. Soon, he realizes that he is not alone for his enemy’s soul, Demon Eyes Kyo, is now within him. When Kyoshiro encounters the bounty hunter Yuya Shiina, an unexpected turn of events occur causing the sweet Kyoshiro to retreat having the soul of Demon Eyes Kyo take over the body of Kyoshiro. The world will soon discover why Kyo is called a demon. This is another great sword fighting Japanese animation.

How do you source your copy paper?

Yesterday I had to print some handouts for the course I taught on Sustainability for CPAs. Our office is primarily paperless so buying copy paper isn't something we do very often but I purchased three reams for us to have on hand.

And here is the cool part. The paper we purchased was FSC-certified made from 100% post-consumer waste. It was manufactured using Green-e 100% Certified Renewable Energy (from biomass), and processed chlorine free. This paper is made without cutting down any trees or creating any additional green house gases.

And guess what? The manufacturer is Gray's Harbor Paper manufactured right here in the northwest (Hoquiam, WA). This is a locally owned company that closes the recycling loop by taking our local paper waste and turning it back into paper. I think everyone in the northwest should be buying their paper. Here is a great story about the company and their impact on the community.

Too much of the paper we recycle in the northwest is shipped across the ocean to China where it recycled using dirty coal-fired plants like the one pictured above then shipped back to us at enormous environmental costs. Harbor 100 should be the paper of choice for any northwest firm interested in sustainable economies.

Jing : King Of Bandits

There is no priceless bauble or exquisite jewel safe from the leering eyes and stealthy hands of Jing, The King Of Bandits. With a heart of gold and a wisecracking, girl-crazy albatross sidekick, Jing steals his way through one exciting adventure after another. The unique thing in this anime is his bird sidekick named Kir. Jing use Kir as his weapon. This Japan animation told a tale about treasure hunter named Jing. Several of his adventures are the journey to the Capital of Thieves, The Ghost Ship of Blue Hawaii and The Adonis Capital of Time.

More Than Money

I was at BGI this weekend where I help teach accounting and finance. Mark Albion, the former Harvard Business School professor, best selling author, and founder of Net Impact was there. I had met Mark before and found his book True to Yourself — Leading a Values-Based Business, and personal life story, inspiring as I ventured out into the real world with my MBA.

Mark's new book is called More Than Money: Questions Every MBA Needs to Answer and he was again talking about the importance of a creating a life of meaning. As an MBA, I have a lucky lottery ticket and the question is, what should I do with my lucky ticket? The cultural expectation is to cash it in for money and status, but is that really fulfilling? To me the answer is no.

Mark told the story of how he used his MBA skills to help a small scale fisherman. You can see that story here in a 3-minute video I hope will prompt some discussion and thought about sustainability, business and life.

Bullish on Sustainable Business

Our accounting firm is in the process of adding staff which means we are growing. As a new firm, it would be hard to get any smaller but still, I remain bullish on the market sectors and business organizations committed to sustainability.

Why in the face of continued negative economic forecasts am I hopeful? Because I know that humans have and will always have an economy and that the green economy is the economy of the future and will continue to grow accordingly.

While the old economy is changing, the leading green edge is vibrant. For example, here is a recent report showing LEED building starts are up five fold. Here is another story about a research report showing that 2009 will be a good year for green IT. I also suspect part of Barack Obama's economic plan will include a huge capital infusion towards building the green economy of tomorrow.

I meet every day with business owners and entrepreneurs. All of them are concerned about the economy while simultaneously excited about the future. Our job, as business leaders, is to remain hopeful and to build the types of triple-bottom line organizations we will need in the emerging economy.

Ichigo 100 %

Ichigo 100 % anime (Japanese animation) follows the story of Junpei Manaka and his numerous love interest from the third year of his middle school to the end of his high school years. Junpei Manaka is a nice guy who gets caught up in many embarrassing but endearing romantic situations. His gentleness and kindness as well as his selflessness at times, is what attract girls to him. His dream is to make films as a director. While not academically gifted, he has great talent with cinematography that gradually develops as the story progresses.

One of Manaka’s friends from middle school who is the star player of the soccer team. His athletic abilities and good looks make him a magnet to girls. Because of his perceived experience with girls, Manaka goes to him for advice on his girl problems early in the manga (Japanese comic).

Sustainable Networking

I have been a member of a couple networking groups and have visited numerous different ones over the years. These networking groups can be an important marketing and sales element of a business plan for small to medium size organizations. These groups usually allow just one representative from each industry who then provide leads to each other.

One problem with most of these groups is the dearth of like-minded green businesses, since this is not a criterion for membership. Fortunately, that is starting to change and I’m hoping this post will encourage others to start green business networks in their communities.

First, a little background. I helped start a “green” networking group here in Portland back in 2002. I was selling B2B in the progressive community and saw a real need for values based businesses to connect efficiently and economically. Informally, with folks from the ReDirect Guide and others, we started our own green networking group to make it easier for like minded folks to connect.

Our group was informal, with minimal dues (we asked everyone to throw in a few bucks each meeting) and met every other week at a locally-owned progressive restaurant. Everyone present got a chance to give a 30-60 second introduction and promo for their business before we’d feature a 10-minute in depth talk by one of our members. This group successfully served its function of helping all of us obtain more business.

That group has since dissolved but I recently joined a similar group here in Portland called Bridges, a green business networking group. Bridges is a bit more formal and structured but the key here is that the group uses sustainability as the primary screening tool for every member. Besides myself, Bridges has a green financial planner, physician, acupuncturist, builder, insurance broker, mortgage broker, real estate agent, graphic designer, marketing consultant, life coach, computer tech, geologist, and a real estate appraiser. This group is vibrant and growing.

It is really easy to start a networking group and I would encourage green business leaders to get one started in their area. Feel free to contact me if you need any help and/or post ideas and suggestions here to help others get started.

Business networking groups are a great way to learn, share and grow as a community. There should be green business networking groups across the country.

Howl’s Moving Castle

This anime told us a love story between an 18 year old girl named Sophie, cursed by a witch into an old woman’s body, and a magician named Hauru. Under the curse, Sophie sets to Hauru’s strange moving castle. In the castle, Sophie meets Hauru’s fire demon, named Karishifa. Seeing that she is under a curse, the demon makes a deal with Sophie if she breaks the contract he is under with Hauru, then Karushifa will lift the curse that Sophie is under, and she will return to her 18 year old shape. This Japanese animation is another beautiful work by Ghibli studio, a stunning work by Hayao Miyazaki. This anime story is very unique and enjoyable to watch.

Ghost In The Shell

This anime was based on the manga (Japanese Comic) by Masamune Shirow. The story takes places in the year 2029 when the obstacles to our world has broken down by the net and cybernetics it has brought new vulnerability of the human brain because of the brain hacking. When looking for a high degree of hackers known as “The Puppet master” it was involving them in politics. Article 9 was a group of cybernetically enhanced cops and they was called in to investigate and stop the Puppet master. The pursuit will call into question what makes a human and what is the Puppet master in a world where the distinction between human and machine is increasingly blurry.

This Japanese animation was Mamoru Oshii futuristic animated masterpiece. Ghost In The Shell is the perfect Japanese animation that seamlessly merging traditional cel animation with the latest computer graphic imagery.

Director : Mamoru Oshii

Screenplay : Kazunori Ito

Animation Director : Toshihiko Nishikubo

Key Animation Supervisors : Kazuchika Kise, Hiroyuki Okiura

Poduced by : Kodansha

Character Design : Hiroyuki Okiura

Health, Happiness and Sustainable Business

BGI Founder and President Emeritus Gifford Pinchot will be giving an address at the Green Festival in San Francisco next week entitled "Health, Happiness and Sustainable Business: The Happo/Dammo Ratio." I bring this up because Gifford's Happo/Dammo ratio is onto an important aspect of sustainability. Here is what Gif has to say:

The purpose of the economy is to support our health, well being and happiness. Unless we find ways to produce substantially more happiness with far less stuff and damage, our civilization is doomed. But this is a happy task, a joint project of sustainability experts, entrepreneurs, consumers, citizens, corporate innovators, academics, legislators and policy wonks. Given that most happiness comes from relationships and most of our consumption uses stuff symbolically rather than for its intrinsic value, it won’t be hard to make 1,000 fold improvements in the ratio of happiness to stuff. These innovations will often be very popular, cost-effective and profitable. In this direction lies hope and true prosperity.

Our current economy is driven by a take, make, waste consumption cycle and as long as we stay in this paradigm the future looks bleak. However, as Gifford correctly points out, we have an incredible opportunity to expand our economy by figuring out how to increase happiness while decreasing stuff. We have an unlimited and endless supply to provide comfort, joy, laughs, smiles and support. These have no environmental or social costs.

The cycle of giving support/getting support/giving support is an endless human cycle that has been around as long as humans have walked the earth. It was the basis for tribal economies. Maybe we can learn something valuable from an economic system that has been around for 100,000 years.

My bank is making loans

Last week I mentioned that I was applying for a bank loan (The Green CPA: Local Banks Still Making Loans) and that I would report back on my results.

I stopped by my bank this morning and found out my new business was approved for a VISA card as well as a $10,000 3 to 5-year fixed rate loan to acquire equipment. The loan fee was 1% with a 10 percent rate. This feels a bit steep but there you have it.

I'm sure I could have gotten approved for more but I'm not likely to use this loan since I have access to cheaper sources of money. The point of the story remains the same - local banks with whom you have a relationship are making loans, even in this uncertain market.

BGI Pride

Kevin Maas, a Bainbridge Graduate Institute colleague, and his brother Daryl, are the founders of Farm Power Northwest. Tomorrow they break ground for an anaerobic digester (shit composter) up in the Skagit Valley. The digester creates energy from manure by burning the methane and thus preventing the release of this dangerous greenhouse gas. It also reduces runoff and odor usually associated with dairy farming “waste.” This particular digester will handle the waste from two farms.

Some of the dignitaries on hand for the groundbreaking include Congressman Rick Larsen and representatives from the US Department of Agriculture to present a $500,000 federal grant; state senator Mary Margaret Haugen and "First Husband" Mike Gregoire will present a $500,000 state grant (joined by representatives of Skagit County and the Washington Department of Community, Trade, and Economic Development). Shorebank Pacific is their lender.

Kevin developed his business plan while attending BGI and I just wanted to give he and Daryl a huge thumbs up for their continued success and for the achievement of this important milestone.

Tax breaks for the green community

The latest tax bill has some nice benefits for the sustainability community to help us green our economy. For instance, starting in 2009, employers can give bicycle commuters a tax free fringe benefit of up to $20 per month to cover the cost of pedaling to work including repairs, storage, accessories and even the cost of a bike. Employers and employees should act now to put this in place starting January 1st.

Also, the credit for residential energy saving improvements will return in 2009. The 10% tax credit has been expanded to include biomass fuel stoves as well. You may want to delay the installation of skylights, windows, outside doors and high-efficiency furnaces, water heaters and central a/c units until next year in order to claim the credit. This credit will be on the books through 2017 so you can use it in 2010 and beyond if you don’t get your project done next year.

One of the challenges for the alternative energy market is financing, and tax policies can make or break projects. Trying to determine long-term cash flows with unpredictable tax policies makes the challenge even harder so it is good news that many existing energy tax breaks have been extended:

• Coal and wind energy credits as well as the biodiesel credit have been extended through 2009.
• Energy credits for biomass and landfills lapse after 2010, as will a new credit for energy from waves and tides.
• The 30% solar energy and fuel cell credits however get a long-term extension through 2016. 
• The residential solar credit also lasts through 2016, and the $2,000 cap is repealed. 
• The law that allows commercial realty to expense energy saving improvements will run through 2013.

Credit Crunch tips

The professionals at Grant Thornton have released an excellent report providing guidance on how to survive the credit crunch.

The 36-page guide was a quick read and offered 10 practical steps to survival. It also gave a nice overview of the causes of the current crisis.

While most of the tips are simply good business practices, they become super important during a downturn.

A few of the important reminders:

1. Cash is King!!!
2. Get closer to your bank
3. Evaluate your customers and suppliers

The guide goes into additional detail. I recommend it for anyone with CFO responsibilities.

Local Banks Still Making Loans

I attended a Sustainable Business Network of Portland luncheon this week and the speakers were Dave Williams from Shorebank Pacific and Margo McCoy from Albina Community Bank. While they both talked about the causes and ramifications of the banking crisis (Insert macroeconomic lecture here), they also made it clear that their banks and many other banks had money to loan.

What has changed is some of the lending ratios (50-70% of equity rather than 90%) and collateral valuations. Due to declining asset values, firms that at one time borrowed 80% of an asset's value may actually be upside down due to market declines.

While there are problems with the banking industry and many banks have temporarily stopped loaning to each other, banks make money by making good loans and companies seeking funds shouldn’t give up. Having a solid banking relationship is important for every business both in good times and in bad.

I’m actually filling out a bank loan application today to buy some computer equipment for my new firm. I am hoping for a response early next week. I’ll keep you posted.

Sustainable money

Did you know that 45% of all bills in circulation are $1 bills and their average lifespan is 21 months? (wwww.http://www.moneyfactory.gov/document.cfm/18/2041). I believe these bills are made from a combination of linen, cotton and paper but I couldn't locate this exact information.

Compare that to the Life Cycle of $1 coins that the US Mint are now promoting (http://www.usmint.gov/mint_programs/$1coin/index.cfm). The average life of a coin is closer to 20 years and they are completely recyclable into new coins at the end of their life. This is a good example of closed loop manufacturing system. Not only is this good for the environment, but it is also good for the Treasury which hopes to save millions annually due to the durability and cost advantages of coins.

Like most ecological choices, the best option usually saves money and ecological resources when measured over time. I just picked up my first $25 roll of the coins and plan to begin using them as often as I can.

Get Backers

This anime told a story about Ban and Ginji, you may not know them, but if you’re a victim of theft they’re your only hope to get your things back. Ban and Ginji are the Get Backers, they live by a simple motto “If it was taken, we’ll get it back.” No one will be refused well at least not until that huge tab they’ve run up gets paid off. Prepare to meet your heroes in this Japanese animation. The guys who will restore order where crime has run free. They are the Get Backers. They are one phone call away and they are ready to take your case.

A trillion here, a trillion there

While Congress debates the $700 billion Wall Street bailout, I've heard nothing in the press reminding us that this is coming on the heals of a $300 billion housing bill signed by the President back on July 30th. That is a staggering $1 trillion spent on this fiasco. Add to that the nearly $1 trillion we've spent in Iraq and it is no wonder our standard of living is declining.

I currently oppose the bailout for the following reasons:

1. It is being rushed through with little discussion, debate or analysis of alternatives. This is the Bush/Paulson plan.

2. It contains no reforms and simply gives the money to the same players who created the crisis.

3. It provides not a single dime to homeowners or want to be homeowners. What would $700 billion do for the economy if we targeted this money towards the housing needs of citizens?

4. I don't trust President Bush or his administration. I hate to say it but I'm also skeptical of both McCain and Obama here as well. Both are being advised by Wall Street insiders who will benefit from this bailout.

5. The negotiations have been secretive.

I've just been reading the latest news and the House is going to debate this massive bailout for a total of 3 hours before they vote.

I would love to see our country invest $700 billion in a green economy. That type of investment would go a long ways toward creating a post-carbon economy. Instead, I'm worried that we are doing nothing but temporarily propping up a decaying system.

CPE class on sustainability for CPAs

I am proud to announce that I'll be teaching a Continuing Professional Education (CPE) class for CPAs entitled "Sustainability: What it means for the profession, you and your clients."

The class is scheduled in Vancouver, Washington on December 10th from 1-5pm. It will qualify for 4 hours of CPE credit.

This may be the first CPE class for CPAs to focus on sustainability and what it means for the profession and their clients. I'm currently working on the outline but here are some of the points I intend to cover:

** Get up to speed on sustainability and what it means for business
** Understand the business case for sustainability
** Get an Introduction to triple-bottom line accounting
** Discover the opportunities and risks in this rapidly emerging paradigm
** Discover resources to help your clients
** Look at evolving metrics
** Look at changing reporting requirements and initiatives

Final Fantasy Unlimited

This anime told the story about Ai and Yu and their journey to find their lost parents. Ai and Yu is are twin, twelve years after the gateway to another world appears Ai and Yu ride the phantom subway at the Day of Conjunction to find their parents. They traveled a wonderful and chaotic world filled with beautiful things and thrilling danger. During their stay at another world they met and accompanied by Lisa and they also meet Kaze, a stranger with demon summoning gun. In this Japanese animation the Twins begin an incredible journey that will lead to the mysterious heart of wonderland.

Why I don't trust corporate media

Last night CBS Evening news did a story that purported to compare the impact of Obama’s and McCain’s tax plans on three separate Ohio families.

If I recall, all three families had three children. The story discussed some of the details of each candidate’s plan (special credits, deductions, rate changes, etc.), then used an Ohio CPA to crunch the actual numbers of these three families.

The first family had an income of $32,000, the second family had an income of $64,000 and the third family had an income of $213,000.

The CPA determined that the first family would see no change in their taxes under McCain’s plan but would get a refund of $2,200 under Obama’s. The second family would save $225 under McCain’s plan and $500 under Obama’s.

Unfortunately, we never found out how the plan would impact the third family. Instead, rather than provide a specific answer as they did with the first two people, the story focused in on Obama’s plan to raise the top two marginal rates from 33% to 36% and from 35% to 39.6%, respectively. Due to deductions and exemptions, these top rates would only apply to people with income of $225,000 or more. It should also be noted that these are marginal rates and not effective tax rates, meaning the higher rate only applies to the income earned above the $225,000 threshold. All the income below that threshold would be taxed just as it is now.

Rather than give us the actual numbers, the CBS Evening News story pointed out that the third family was nearing the line where the new marginal rates on Obama would kick in. “If this business owner were to make more next year, they could find themselves in the 33% bracket which under Obama will become the 36% brackets” said the reporter. They then cut to the taxpayer who says he’d be hurt if his taxes went up 8% (from 28% to 36%).

This is dishonest and deceitful reporting for a couple reasons. First, why didn’t they compare apples to apples and just tell us how the plans would effect the three families? Additionally, as I pointed out above, the rate increase Obama support is at the margin, so the third family’s taxes wouldn’t be going up by 8% even if they got that $12,000 bump in income.

I believe CBS Evening News has enough resources to get this story right and that this was a blatant attempt to distort the information and change the impression on viewers. There can be no other explanation other than media bias.

I’m not a member of the Democratic Party or an Obama partisan, but I believe we need accurate and truthful information to make good decisions. I was particularly interested in this story so I could learn something relevant to my profession, unfortunately, CBS let me and the rest of America down.

Final Fantasy VII : Advent Children

This anime was adapted from the famous Final Fantasy VII games. Two years after the events in Final Fantasy VII a disease called Seikon-Shoukougun” or Geostigma is spreading through the planet. This disease is believed to have been caused by the body fighting off foreign material that invaded the body two years earlier, at the end of Final Fantasy VII. Guilt ridden and haunted by his past, ex soldier Cloud Strife has decided to live secluded, solitary life away from his friends while maintaining Strife Delivery Service, whose headquarters is located in Tifa Lockheart’s bar, the Seventh Heaven. Tifa’s bar serves as an orphanage for children stricken with geostigma. This 3 D animation has great battle scene and story just like the game.

Dragon Ball GT

The Dragon Ball GT anime is the continuation of Dragon Ball and Dragon Ball Z. Goku is accidentally transform back into his child form thanks to Pilaf trying to use the black star dragon balls. Now Goku along with grown up Trunks and his granddaughter Pan, must travel the universe to search for these Black Star Dragon Balls and return them to the earth within one year, or the earth will be destroyed. Of course it’s not going to be easy, but with the help of a robotic friend named Giru they’re sure to succeed. The bigger question is what new danger will await our heroes in space and when they return to earth.

It’s just feels like a flashback of the movie when Goku is still 14 year old with a new graphic and characters, but I can’t wait to see the new evolving Super Saiyan in this anime series. Originally the Dragon Ball manga (Japanese comics) was created by Akira Toriyama, it only last until the Dragon Ball Z, you can’t find Dragon Ball GT story on the manga.

Domestic Partner Tax Filing in Oregon

The Oregon Dept. of Revenue (ODR) is preparing forms and special instructions to accommodate domestic partners in 2008 due to the new law finally recognizing these relationships.

Two new “statuses” have been added: Registered domestic partner filing jointly and Registered domestic partner filing separately. For ODR tax purposes, if domestic partners register in an Oregon county, they will be able to file as registered domestic partners. If the domestic partners are registered outside of Oregon, they will need to register in an Oregon county.

Because the federal government does not recognize domestic partners, it gets a little convoluted going from federal Form 1040 to the state return.

The partners will need to file their single federal returns and then prepare another federal return “As-if” a combined federal return were allowed for domestic partners. This “As-if” return will drive the amounts on the state return except for one major difference. The federal tax subtraction shown on the Oregon return will be the amount of the actual federal tax liabilities, less any economic stimulus rebates received.

While this solution isn't perfect, it should help many couples save money by filing together.

Wouldn't it be nice if the federal government would move into the 21st century and allow consenting adults to marry and/or partner up in anyway they so choose?

Dragon Ball Z

This is a second season of Dragon Ball Anime, the story continued and show us the story around Goku life, his friends and his family. This time Goku and his friend must faced the evil Vegeta, Raditz and the most powerfull alien Freza at Planet Namec. After returned from planet Namec Goku must faced the evil Cell and the Android which created by the former enemies the Red Ribbon on earth. After the Cell chapter Goku must defeat new enemy the evil Buu which have the ability to absorbs his enemy ability.

Systems

Back in May I wrote about accounting systems (What Accounting System Should I Choose?) where I talked about accounting systems for startups.

I can't stress enough about the value and importance of getting the right software and creating appropriate systems.

Yesterday I was at a new client's office helping them set up some industry specific software to interface with QuickBooks. They called me because of my QuickBooks expertise and to see if I could help them with the integration. I went to help despite no previous knowledge of this specific third party application.

Prior to me setting up their new system, they spent hours, upon hours writing up invoices, POs, and work orders to run their business. Now they can do these same tasks in minutes and have better records and a far more professional appearance to their customer using their new software.

The business owner was also spending at least a day/month reconciling his VISA/MC deposits, while being completely frustrated at the process. I also got him set up with QuickBooks merchant services so these tasks can be automated in the future. This change will probably cost him an additional $25/month but he will free up an entire day and eliminate a major source of frustration. A poorly designed system had him pulling his hair out.

The industry software he acquired (Mitchell 1) costs about $250/month but it allows him to go from being an amateur to working like a professional overnight. I'll bet this software has an off the chart ROI for him as he goes forward. It was clear that his business was severely hamstrung trying to operate on QuickBooks as he fought to make his system function. Now he has an elegant system that works for him and will give him the information he needs to run his business.

While these additional costs are significant to a startup, a good business must invest money to make money and his investment in the proper systems should pay huge dividends.

Residential Energy Tax Credits Set to Expire

Hurry!! At the end of 2008, without Congressional action, the only remaining federal residential energy tax incentives available for homeowners will expire. You must act soon if you want to take advantage of the following tax credits:

FUEL CELL POWER PLANT – A credit of 30 percent, to a maximum of $500 per ½ kilowatts of electricity generated by electrochemical means from a qualified fuel cell plant installed in the taxpayer’s primary home located in the United States.

SOLAR ELECTRIC AND/OR SOLAR WATER HEATING SYSTEMS - The credit is 30 percent of the cost, with a maximum cap of $2000, for the installation of a qualified system in the taxpayer’s primary or secondary home located in the United States.

These credits are nonrefundable and can only be used to offset your income tax in the current year. Any unused credit can be carried forward to future years. No credit is allowed for expenditures related to hot tubs or swimming pools. You may lose part or all of the credit if you are taxed by the alternative minimum tax.

The House passed H.R. 5351 (Renewable Energy and Energy Conservation Tax Act of 2008) back in February 2008, which would have extended these credits as well as others to 2009 and beyond. Unfortunately, the bill is stuck in the Senate and faces a threatened veto so it looks unlikely to pass this year. The cost of the extended credits would have been funded by reducing subsidies to the oil and gas industry. Hmmm, I wonder if that has anything to do with the hangup?

Dragon Ball

This anime revolved around Son Goku an alien raised by an old man. Goku meet Bulma and the adventures is started to collect all the seven dragon ball. The next thing this Japanese animation show how Goku defeat the army of Red Ribbon. After that the story evolved around the World Martial Arts Tournament (Tenka Ichi Budokai). Goku learn a move called Kamehameha from the old man to defeat all the fighter. Goku meet a lot of friend on his journey and then he must defeat the Evil God Picolo.

Disgaea

This Japanese animation is based on the hit video game by Nippon Ichi. After two year slumber, Laharl, the prince of the Netherworld, finds the Netherworld in chaos after the death of his father, King Krichevskoy. Not wasting any time, Laharl with the help of his father’s former vassal Etna, sets out to conquer the netherworld and proclaim himself Overlord. I loved the Super Deformed character in this anime, they have funny and cute design just like the video games.

What inspires you?

I love this question.

What have you been doing?
What is working well?
Give me a highlight of your day?
What do you want?
Tell me a story when the team was at its best.

These and countless other questions are the foundation of Appreciative Inquiry (AI).

We studied AI at the Bainbridge Graduate Institute but that was just a little taste. Last week I attended a 5-day morning seminar learning more about the practice.

AI is an approach to facilitate change. The theory is that by changing the questions we ask we change the world by discovering what is and by bringing the "best" of the past consciously into the future.

Change the questions.....Change the world.

People and organizations move in the direction of what is studied. Study problems and you get problems. Study success and you get success. Problem solving tends to narrow the thought repertoire while AI expands it by engaging enthusiasm, dreaming and creativity. Problem solving tends to be backward looking while AI is about projecting forward. Both approaches have the same goal --> moving a person or organization from the current situation to a preferred situation. The difference is in approach, and I would add effectiveness.

You can learn more about AI by visiting the AI Commons.

Ask some positive questions today and see how people respond. AI offers great promise in our efforts to change the world.

Chobits

The story of this anime revolved around Hideki. Hideki is a typical 20 year old slacker. He didn’t get into college straight out of high school, so he’s working a dead-end job, can’t find a girlfriend and is perpetually broke. If only he had a persocon (a humanouid robot) to keep him company, perhaps things wouldn’t be so bad. The problem with persocon is they are incredibly expensive and it would take Hideki a lifetime to afford one. Then, one day Hideki finds a particularly cute female persocon dumped in a pile of trash, so he decides to take her home. As they say, one man’s trash is another man’s treasure. Persocon that Hideki found was a special one with special ability.

Castle In The Sky

The magic touch of master animator Hayao Miyazaki is visible from start to finish in Castle In The Sky. This anime is an imaginative tale full of mystery and adventure. The high-flying journey begins when Pazu, an engineer’s apprentice, finds a young girl, Sheeta, floating down from the sky, wearing a glowing pendant.

Together, they discover both are searching for the legendary floating castle, Laputa, and vow to unravel the mystery of the luminous crystal around her neck. Their quest won’t be easy, however. There are air pirates, secret agents and astounding obstacles to keep them from the truth and from each other.

The American version was filled with spectacular animation, a fabulous musical score and the voice talents of Anna Paquin (Sheeta), James Van Der Beek (Pazu), and Cloris Leachman (Dola), this sensational anime will become a classic entertainment for the entire family.

The high cost of not following the rules

A client of mine is out of business. They were struggling for the past two years operating in the construction industry and the economic downturn hit them hard. While the economy played a part, the truth is they were poorly managed.

I won't go into all the details but they didn't take advice from me or their other advisers and failed to deal with the details and realities of their situation. They acted as if little were wrong despite the fact they weren't paying their payroll taxes (This is a ominous warning sign). People responsible for payroll decisions can be held personally responsible for the payroll trust fund taxes.

While I was working with her to settle past tax problems, I recommended that she obey the first rule of holes (When you are in a hole, stop digging) and that she should seriously consider closing shop if she couldn't meet her payroll tax obligations.

I subsequently met with the owner and a team of mentors and advisers about a year ago to help them understand some of the accounting and business issues they faced. All the advisers agreed with my advice and that closing would at least stop the bleeding.

Needless to say she pushed on and continued to rack up debt. She closed the business last month and now owes over $100,000 in trust fund taxes. The IRS will lien her home.

The ultimate kicker however is that she also failed to renew her corporate license, let it lapse and is now personally liable for many debts that would otherwise have stayed inside the corporate entity.

I feel bad that she has all these problems but leading a business requires attention to detail and making sure you follow the rules.

Blood The Last Vampire

The story of this anime takes places in Japan at the year 1966. Saya is the main character, she was part of a secret team destroying daemons. She is sent undercover as a student at the Yokota Air Base in Fussashi, Tokyo. Just before Halloween, she discovers that two of her classmates are vampire in disguise just as they are preparing to attack the school nurse, meanwhile her colleagues have discovered another vampire acting as a bartender in the local red light district. A spectacular battle is begin to demolished the vampires.

Arc The Lad

Seeking Whitehouse, Elk and Lieza find themselves lost in the desert, but being rescued may turn out to be an even worse fate. An unlikely ally comes to their aid and at long last Elk begins to learn the truth about the enigmatic Arc and the genesis of the Chimeras. But truth can be a bitter pill and there’s a horrifying revelation lying in store for our heroes. This Anime told a story about Elk and Lieza journey with great story, cool airship and magic.

Angel Heart

This Japanese animation is a sequel from City Hunter. A young Taiwanese professional assassin codenamed Glass Heart committed suicide by jumping off a building, and her heart was pierced by a metal fence. After the accident she was hospitalized and miraculously her life was saved by heart transplantation. During her recovery she began to experience strange dreams she saw a glimpse of memory, which led her to Japan looking for the donor of her heart, who happens to be Kaori Makimura, former partner of City Hunter. Personally I’m a big fan of City Hunter manga because the story is very funny, the City Hunter Anime is interesting too but I don’t like what happened to Kaori Makimura in this Angel Heart Anime, but I keep watching Angel Heart to see the continuation of the story and plot.

Ah ! My Goddess

This anime story revolved around Morisato Keiichi. Morisato Keiichi is a down on his luck college student. Although possessing a diligent and generous nature, he had the misfortune of being born under an unlucky star. As a result, the current state of his life is somewhat unenviable. All that is about to change, however as Heaven has taken notice of his plight. A goddess, Belldandy, is dispatched to earth to grant Keichi one wish. One wish, be it unlimited power, wealth or his fondest desire. And his wish that a goddess like Belldandy will stay with him forever.

Golden Boy

Each volume and episode of this Japanese Animation placed Kintaro Oe in the opposite of a young beautiful woman, whose interest or disdain for him acts as the conflict of the plot. Some of these women initially dismiss Kintaro as an idiotic and clumsy pervert and either give him or accept from him some challenge to prove their superiority. Kintaro invariably lusts after these women, but he is principally driven by his desire to be of actual service to them and to thereby learn more about the world. Despite his outward appearances, Kintao is an incredibly clever and resourceful individual and consistently exceeds what the women in his encounters thought possible, winning their hearts despite his outward awkwardness. But due to chance, necessity or a sense of honor. Kintaro never takes advantage of these newfound feelings.

Kintaro Oe ia a 25 year old dropout from Tokyo University Law School, he rides his bicycle around Japan “ learning about life”. He takes various part-time jobs and meets different kind of girls while he travel. This anime is a six part 1995 OVA and has more subtle content, while the 10 volumes manga (Japanese Comics) is more suitable for adult readers.

Great Teacher Onizuka ( GTO )

The Story of this anime is revolved around Onizuka. Onizuka is an ex-biker punk who’s taken on the formidable job of teaching high school. Lucky for him, street experience and martial arts are just what the job needs. Like cross between a thug and walking, talking after school special. Onizuka will go to any length to help his students. However his career might be in jeopardy because of his unusual behavior. GTO is evolving from a manga into Japanese animation and then into Japanese drama (Dorama).

Naruto Shippuunden

This Japanese animation is a second chapter / season of Naruto. The story revolves around an older and slightly more matured Uzumaki Naruto and his quest to save his friend Uchiha Sasuke from the grips of the snake-like Shinobi, Orochimaru. Orochimaru and his group kidnapped Sasuke from the Konoha village at the previous chapter of Naruto Anime. After two and a half years Naruto finally returns to his village of Konoha and set about putting his ambitions to work, though it will not be easy, as he has amassed a few (more dangerous) enemies, in the likes of shinobi organization ; Akatsuki.

IRS issues warning on scammers and other security issues

The IRS issued a warning to taxpayers on July 10th regarding the activity of identity theives who use e-mail, faxes and other means to gather personal information from taxpayers while pretending to be from the IRS. I think it should be obvious but take note that the IRS will never send an unsolicited e-mail requesting information.

Which brings me to another security issue. I attended a class for CPAs yesterday and learned that many states now have laws making it illegal to send driver's license, social security and bank account numbers through the internet either in the body of an e-mail or in an attachment. Seems there are people in other countries writing progrms that monitor e-mail traffic just looking for bits of personal information. E-mails and their attachments are not secure.

The solutions (I'm not a techie but this is what was recommended) were either encryption, FTP transfers or portals. Portals are direct links, similiar to online banking, between a secure server and the two parties. For instance, instead of sending the tax return as a PDF attachment, we now place a document through a portal on to a secure server which can only be accessed by the client. They can go to the portal and pick it up whenever they want.

I also learned that the top two ways identity theives get information:

1. Voluntary disclosure
2. Theft of hardware that contains personal data

Make sure you encrypt and/or secure all data that resides on portable devices.

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Within 10 minutes of posting this blog entry I rec'd an official looking IRS e-mail claiming I was due $863.80, and that I'd receive it in 6-9 days if I just "clicked here" and gave them some personal information. I quickly forwarded that e-mail to phishing@irs.gov .

Naruto

Deep within the Konoha Village (Hidden Leaf Village) a lot of sharp and cunning Ninja carry amazing talents and power while Uzumaki Naruto carries an amazing secret. Twelve years ago, the fourth Hokage sacrificed himself to save the village by sealing the Nine Tailed Fox Spirit inside this newborn orphan. Now this plucky prankster must do what it takes to achieve his life-long goal to become the next Hokage. The story of this anime is revolved around Naruto, his friend and his mission. At the end of this season Naruto carried his quest to save his friend Uchiha Sasuke which will be continued in the Naruto Shipuunden.

Bleach : The Sealed Sword Frenzy

A Shinigami named Baishin who was sealed by Soul Society long ago is set free on earth. On a fateful day Kurosaki Ichigo encounters him and has roughly half of his reiatsu drained. It’s now up to Ichigo and Soul Society to finally stop Baishin and his destruction. The Sealed Sword Frenzy is one of Bleach anime OVA.

Bleach

This anime story is revolved around Kurosaki Ichigo. Kurosaki Ichigo is a high school student who has the ability to see ghost and other supranatural beings. When a female Shinigami (god of death) named Kuchiki Rukia stepped through his bedroom wall. Surprised that human could see her, Rukia accidentally involved him in a battle between the shinigami and Hollow (an evil soul that devours good souls). Hurt in the process to protect him, the only way that Rukia could save Ichigo’s family was by giving him her shinigami power.

Without her powers, Rukia was forced to stay in the land of the living in a false body until her power returned while Ichigo assumed her responsibility as the shinigami. This Japanese animation is definitely the most thrilling anime because of the fighting scene and the depressing movie soundtracks.

Grave of Fireflies

Grave of Fire flies was one of anime masterpiece from Hayao Miyazaki, Hayao Miyazaki also well known for Japanese Animation such as Princess Mononoke, Spirited Away (oscar winner), Nausicaa, Howl’s Moving Castle (Oscar nominated) and Castle in The Sky.

Grave of Fireflies story set in Japan during World War II, the story revolved around Setsuko and Seita a homeless brother and sister who losed their mother in the firebombing of Tokyo. They live with their aunt’s family for short time and then they moved into abandoned shelter where a lot of fireflies painting the sky. The story has a bitter and sad ending and the movie was narrated by Seita soul.

Grave of the Fireflies is a touching and extremely painful and depressing movie to watch it is such an emotional experience and the greatest Japanese animated picture ever made.

Grave of the Fireflies was produced by Studio Ghibliand directed by Isao Takahata and the story is based on a bestselling novel by Akiyuki Nosaka.