Anderson's Memory Garden

2009-01-01T23:38:00.006+08:00

MEMO

1. Mangement

The general partners of GP LP LLP have equal rights to manage the partnership business.

The general partners of LLC manage the business based on capital.

2. Profit and Loss Allocation

LLC and LP - Based on Capital

LLP and GP - Equal

2008-12-15T22:39:00.002+08:00

Limited Partnership

B. Filing with the state is required

1. Filing with the State is required

Like an LLP and a corporation, a limited partnership can be formed only pursuant to a state statute and only by filing a certificate with the state.

2. Contents of the filing document

Most states required the certificate of Limited partnership to include the following :

a. A statement that the entity is a Limited Partnership. The name must contain the words " limited partnership" or the abbrevuation "Ltd."

b. The name of the agent for service of process and the address of the office.

c. The name and business sddress of each general partner.

d. The latest date upon which the limited partnership is to dussolve.

C. Operation of a limited partnership

1. Limited partner dose not manage

Limited partners have no right to take part in the day-to-day management of their limited partnership.

2. Limited partner is not an agnet

A limited partner is not an agnet of the partnership. Thus, a limited partner has no authority to enter into contracts on behalf of the partnership.

D. Termination of a limited partnership

A limited partnership may be dissolved by :

a. The occurrence of the time or event stated in the partnership agreement.

b. Written consent of all general partners.

c. Withdrawal or death of a general partner.

d. Judicial decree.

2008-12-14T17:31:00.002+08:00

Limited Partnership

2. Nature, Formation, Operation, and Termination of Limited Partnership

A. Nature of a limited partnership

1. Generally no parpetual life
General, a limited partnership does not have a perpetual life, uuneless the partnership agreement provides otherwise.

2. Similar to corporation
A limited partnership cab be formed only pursuant to a state statute an only by filing a certificate with the state.

3. General Partners
A general partner is personally liable for all partnership debts.

4. Limited Partners
a. A limited partner's liability is limited to his investment and unpaid capital contributions.
b. Limited partners' names cannot be idenified with the business.
c. Limited partners must not participate in management.
d. A new partner can be added only upon the consent of all partners.
e. A limited partner does not owe a fiduciary duty to the limited partnership or to the general partners.

2008-12-14T16:10:00.002+08:00

Limited Partnership

1. Advantages, Implications, and Constraints of Limited Partnerships.

A. General partner has personal liability

There must at least one general partner in a limited partnership, and that general partner has full personal liability for all partnership debts. The general partner also has most management rights.

B. Unanimous consent required to sell

Like partners in other partnerships, neither a general partenr nor a limited partner can sell the right to be a partner in the limited partnership without the unanimous consent of the other partners. However, a limited partner may sell or assign his partnership interest (share of profits) without the consent of the other partners.

C. Choice as a business entity

This form of business entity offers limited liability to most investors, centralized management, and the flow-through tax advantages of a partnership, without the limitation on number of investors that an S corporation has. Its disadvantage, however, is that at last one person must be personally liable for the debts of the business.

2008-12-14T11:36:00.002+08:00

Limited Liability Partnership (LLP)

A limited liability partnership (LLP) is similar to a general partnership in most respects, including the sharing of profits and losses, and generally all of the advantages and disadvantages of a general partnership mentioned above apply to a limited partnership.

A. Difference : Partner In An LLP Not Personally Liable.
1. Not generally personally liable for acts of follow partners, employees or agents.
2. Liable for their negligence and negligence of those under their direct control.
3. Generally not personally liable for debts and contractual obligations.

B. Difference : Formation
1. LLP must file with the state.
2. Contents of certificate of limited liability Partnership.
3. Partnerships may convert to LLP.
4. A general partner who is personally liable is not usually required.

2008-12-13T18:01:00.002+08:00

Duties and Legal Obligation of General Partners

1. Fuducuary Duties Owned to Other Parnerts

2. Each Partner Personally Liable for All Partnership Partners

a. Personal Liability for Acts of Other Partners

b. All Liability Joint and Several

Authority of Partners

Partners have whatever actual authority the partners agree that the partners will have. They aslo have apparent authority to enter into any teansaction that is apparently within the scope of the partnership business.

2008-12-13T17:31:00.002+08:00

Rights of General Partnership - Rights in Partnership Interest

A partners has a personal property interest in the partnership consisting of partner's right to his share of the profit and surplus.

a. Interest is Assignable

b. Assignee Has Rights to Partner's Share of Profits

c. Assignee Has No Management Rights

d. Judicial Dissolution

e. Creditors May Attach a Partner's Interest - Called a "Charging Order"
1. A charging order does not cause a dissolution of the partnership.
2. A charging order does not make a creditor a partner or allow the creditor to participate
in parntership affairs.

f. Upon Death, Heirs are Entitled to Deceased Partner's Share of Profits.

2008-12-07T23:13:00.003+08:00

Rights of General Partners - Rights in Partnership Property

1. Right in Partnership Property

A partnership is treated as owning all money and property contributed to the partnership by the partners and all other property acquired by the partnership. Partners are not treated as co-owners of partnership property. As a general rule, partners have no right to possess or use a specific item of partnership property other for partnership purposes.

a. Not Assignable or Mortgageable by Partner Individually

b. Not Subject to Attachment by Individual Partner's Creditors or for Alimony

c. Rights Vest in Surviving Partners upon Death

2008-12-06T19:43:00.003+08:00

Dissolution of a general partnership

Generally, a partnership is dissolved and its business must be wound up when any of the following occur:

1. A partner in a partnership at will gives notice of intent to withdraw

2. In a partnership for a definite form (a.) all partners consent to dissolution (b.) the term has expored or (c.) 90 days have passed since a partner has died, been declared bankrupt, or has wroungfully dissociated and a majority in interest of the remaining partners do not wish to continue.

3. The happening of an event agreed to by the partners in the partnership agreement, that will trigger dissolution or that makes it unlawful for the partnership to continue.

4. Issuance of a judicical decree on application of partner that (a.) the economic purpose of partnership is likely to be frustrated, (b.) a partner has engaged in conduct making it not reasonably practicable to carry on the business or (c.) the business cannot parcticably be carried on in conformity with the partnership agreement.

5. Issuance of a judicial decree on application of a transferee of a partner's interest thar it is equitable to wind up the partnership because its term has expired or it was a partnership at will.

2008-12-06T15:39:00.002+08:00

Dissociation of a general partnership

Dissociation is a change in the relationship of the partners caused by any partner ceasing to be associated in the carrying on of the business. Dissociation of a partner does not necessarily cause a dissolution and winding up of the business of the partnership.

Events of dissociation
a. The partner notifies the partnership that he or she wants to withdraw.
b. An event occurs that was set out in the partnership agreement as an event that would cause a dissociation.
c. The partner is expelled from the partnership by unanimous vote or as provided in the partnership agreement or by judicial decree.
d. The partner becomes a debtor in bankruptcy or the like.
e. The partner dies.

2008-12-06T14:17:00.002+08:00

Operation of a general partnership

Absent an agreement tp the contrary, all partners have equal rights to manage the partnership business.

Decisions regarding matters within the ordinary course of the partnership's business may be controlled by majority vote unless the partnership agreement provides otherwise. Matters outside the ordinary course of the partnership's business require consent of all the partners. Examples of areas requiring unanimous consent of all partners include :

a. Adnitting new partners.
b. Confessing a judgment or submitting a claim to arbitration.
c. Making a fundamental change in the partnership business.
d. Changing the partnership agreement.
e. Assignment of partnership property to others.

2008-12-03T23:16:00.005+08:00

Introduction to General Partnership

a. All partner are general partners.

b. All partners share in management.

c. New general partners must be approved by all general partners.

d. All partners have unlimited personal liability for obligations of the partnership.

e. A general partner must give notice to creditors prior to withdrawal in order to avoid

liability for subsequent acts or events.

f. All partners (individually) have the apparent authority to bind the partnership and all
partners with respect to all normal partnership business transactions (except when a third
party knows the partner lacks actual authority)

g. All partners must approve all major business decision

h. Absent provisions to the contrary, profits and losses are shared equally amoung the
partners (even when capital contribution are not equal)

i. Each partner is jointly and severally liable for all partnership obligations (whether arising
from tort or contract) incurred within the scope of partnership business.

j. When a judgment is obtained against the partnership and the partners, the partnership
assets must be exhausted before any general partner's individual assets can be attached.

2008-12-03T00:13:00.007+08:00

Sole Proprietorship
A sole prpprietorship is the simplest from of business ownership. One person owns the business and manages all of its affaris, and the sole proprietor is not considered an entity separate from the business.

Joint Venture

A joint venture is an association of persons or entities with the intent of engaging in a single business venture for profit. The key difference between a joint venture and a general partnership is the fact a joint venture is formed for a single transaction or project or a related series of transactions or projects.

2008-12-02T00:12:00.002+08:00

Competitive Advantage in General

1. Cost Leadership Advantage

a. Build Market Share

b. Match the Price of Rival

2. Differentiation Advantage

a. Build Market Share

b. Increase Price

2008-11-20T00:40:00.002+08:00

Five forces that affect the competitive enviroment of the firm

1. Barriers to Entry

a. Types of Barriers to Entry

b. When New Companies Will Attempt to Entry

2. Market Competitiveness

a. Ability of Rival Firms to Respond to Chang

b. Advertising of Rival Firms

c. Research and Development of Rival Firms

e. Increase in Competition

3. Extence of Substitute Products

4. Bargaining Power of the Customers

a. Large Volume of a Firm's Business

b. Availability of Information

c. Buyer's Low Cost of Switching Products

d. High Number of Alternate Suppliers

5. Barganing Power of the Suppliers

a. Firm is Unable to Change Suppliers

b. Reputation of Supplier and Demand for its Goods

2008-11-17T00:43:00.002+08:00

Monopolistic Competition

Assumptions and Market Conditions

1. Numberous firms with differentiated products

2. Few Barriers to entry

3. The ability of firms to exert some influence over the price and market

4. Significant non-price competition in the market

Oligopoly

1. Relatively few firms with differentiated products

2. Farily significant barriers to entry

3. Strongly interdependent firms (price tend to fixed)

2008-11-09T21:21:00.002+08:00

Attributes of perfect competition :

1. A large number of suppliers and customers acting independently.

2. Very little product differentiation (homogeneous products).

3. No barriers to entry because firms exert no influence over the market or price.

Assumptions and characteristics of Monopoly :

1. A single firm with a unique product.

2. Significant barriers to market entry.

3. The ability of the firm to set output and prices.

4. No substitute products.

2008-08-25T23:18:00.002+08:00

Useful Expressions (02)

1. We regret to notify you that we are discounting our Express service, effective
November 22, 20xx.

2. You may continue to use your current Express account until November 22, but
you won't be able to open any new accounts. After November 22, 20xx, you won't be
able to use your account for any new transactions.

3. After February 15, you can only access your Express account to review past trnasactions
and/or close your account.

4. The Express service and website will be completely shut down on May 15, 20xx.

5. You will not be able to conduct any further transactions.

6. You do not have a balance in your Express account. NO ACTION IS NEEDED AT THIS
TIME. Your Express account will be automatically closed.

7. Thank you for using Express. We regrent that the service will no longer be available.

2008-08-19T22:53:00.002+08:00

USEFUL EXPRESSIONS (01)

1. Just a note to thank you for your recent order.

2. Thank you for trusting your computer to our service department.

3. FX would like to thank you for your recent visit to have your printer serviced.

4. I sincerely hope experience was a pleasurable one.

5. Should we ever fail to satisfy you completely, insist on taking to one of our managers.

6. We appreciate your business and will work hard to earn your continued confidence in us.

2008-07-28T18:11:00.004+08:00

The Man Who Can't Be Moved by The Script

Going Back to the corner where I first saw you

Gonna camp in my sleeping bag I'm not gonna move

Got some words on cardboard, got your picture in my hand saying, "if you see this girl can you tell her where I am"

Some people try to hand me money, they don't understand

I'm not broke I'm just a broken hearted man

I know it makes no sense but what else can I do

How can I move on when I'm still in love with you

Cuase If one day you wake up and find your missing me and your heart starts to wonder where on this earth I could be

Thinkin maybe you'll come back here to the place that we'd meet

And you'll see me waiting for you on our corner of the street

So I'm not moving, I'm not moving

Policeman says, "son you can't stay here"

I said, "there's someone I'm waiting for If it's a day, a month, a year

"Gotta stand my ground even if it rains or snows

If she changes her mind this is the first place she will go

Cause If one day you wake up and find your missing me and your heart starts to wonder where on this earth I could be

Thinkin maybe you'll come back here to the place that we'd meet

And you'll see me waiting for you on our corner of the street

So I'm not moving, I'm not moving, I'm not moving, I'm not moving

People talk about the guy that's waiting on a girl

There are no holes in his shoes but a big hole in his world

Maybe i'll get famous as the man who can't be moved

Maybe you wont mean to but you'll see me on the news

And you'll come running to the corner cuase you'll know it's just for you

Im the man who can't be moved

Chorus 2x

Going Back to the corner where I first saw you

Gonna camp in my sleeping bag I'm not gonna move

2008-06-15T17:27:00.003+08:00

Various Types of Risk

Interest Rate Risk

Interest rate or yield risk is to often used in the context of financial financial instruments and represents the exposure of the owner of the instrument to fluctuations in the value of the instrument in response to changes in interest rates.

Market Risk

The exposure of a security or firm to fluctuations in value as result of operating within an economy is referred to as market risk. Market risk is sometimes referred to as nondiversifiable risk because it is a risk inherent in the operation within the economy.

Credit Risk

Credit Risk impacts borrowers. Exposure to credit risk includes a company's inability to secure financing or secure unfavorable credit terms as a result of poor credit ratings. As credit ratings declines, interest rates demanded by lenders increase and other terms are generally less favorable to the borrower.

Defult Risk

Defult risk impacts lenders. An organization is exposed to defult risk to the extent that it is possible that its debtors may not repay the principal or interest due on their indebtedness.

2008-06-15T01:15:00.010+08:00

Financial modeling & Decision making

Financial modeling is integral to the financial management function. The financial manager is often required to evaluate the business wisdom of different alternatives. The use of financial models allows the manager to predict outcomes for various alternatives using different assumptions for the variables included in the model.

Financial modeling involves numerous elements including consideration of relevent costs and probability analysis. Foundational to the idea of financial modeling is the idea of decision-making.

2008-06-08T23:57:00.004+08:00

Purpose of (Management) Representation Letter

To confirm representations explicitly or implicitly given to the auditor.
To indicate and document the continuing appropriateness of such representations.
To reduce the possibility of misunderstanding concerning matters that are the subject of the representations.

Contents of (Management) Representation Letter

Financial Statements
Completeness of Information
Recognition, Measurement, and Dsiclosure
Subsenquent Events
Additional Representations

2007-09-21T22:20:00.000+08:00

The objective of financial reporting essentially focus on providing persons with reasonable knowledge that is useful in making business and economic decisions.

The Objective provide information useful in:

1. investment and credit decisions.

2. assessing future cash flow prospects.

3. assessing an enterprise's resources, the debt and equity.

The Hierarchy of Accounting Qualities

1. Constraints: Benefits and Costs (pervasive)
Materislity (Threshold for Recognition)

2. User-Specific Quality: Understandability
Decision Usefulness

3. Primary Qualities:
A) Relevence: Perdictive value, Feekback value, Timeliness
B) Reliability: Neutrality, Representational Faithfulness, Verfiability

4. Secondary Qualities:
A) Comparability
B) Consistency

2007-09-21T07:42:00.000+08:00

General Rule on Position of Explanatory Paragraph

1. Unqualified opinion :

The explanatory paragranh generally would follow the opinion paragraph.

2. Qualified, adverse, and disclaimer of opinion :

The explanatory paragraph generally would precede the opinion paragraph.

3. Exception : ( A. Justified GAAP departure B. Emphasis of a matter )

The explanatory paragraph may be placed either before or after the opinion paragraph.

2007-09-20T23:12:00.000+08:00

1. Independent

Independent Auditor's Report

To the Stockholders and Board of Directors of Anderson Company :

2. Responsibility

We have audited the accompanying balance sheet of Anderson Company as of December 31, 2007, and the related statements of income, retained earnings, and cash flows for the year then end.

Thease financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit.

3. Audit & GAAS

We conducted our audit in accordance with auditing standards generally accepted in the United States of America.

4. Plan and perform & Material misstatement

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

5. Examing evidence

An audit includes examing, on a test basis, evidence supporting the amounts and disclosures in the financial statements.

6. Assessing accounting principles

An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluting the overall financial statement presentation.

7. Reasonable basis

We believe that our audit provides a reasonable basis for our opinion.

8. Opinion & GAAP

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Anderson Company as of December 31, 2007, and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United Stases of America.

9. Name & Date

Anderson Young

March 28, 2008

2007-09-19T17:32:00.000+08:00

Green Island Advanture

By Anderson Young

The Green Island is a small volcanic island in the Pacific Ocean, about 33 kilometers off the eastern coast of Taiwan. The climate is tropical and any time is adaptable to visit, fall and sprint especially.

On this island, the visitors can go snorkeling or driving to see many kinds of tropical fishes, ride motors to see the majestic coast scenery and take a health spa at hydrothermal vent.

The total fee of visiting the Green Island, including traffic fee, room and board, snorkeling or diving, is not expensive. The Green Island’s adventure is worthy of our visit. Pick up your backpack and get going !

2006-06-08T19:40:00.000+08:00

The Relationships between Board Composition and Earnings Management：
The Corporate Lifecycles’ View
(Research Paper - Draft Edition)

By Anderson Young

In the previous literatures about corporate governance and earnings management, the discussions of the relationships between board composition and earnings management are broad. But the empirical results are mixed. Besides the above, some literatures suggest that both of board composition and earnings management are respectively related to corporate lifecycles. In this case, the purpose of this study is to reinterpret the relationships in the corporate lifecycles’ views.

Our main empirical methodology is the multivariate regression models with OLS. First, according to the corporation lifecycles classification of Anthony and Ramesh (1992), we take dividend payout, sales growth, capital expenditure, and age of the firm as the descriptors to classify firm-years into growth, mature and stagnant stages. As for the independent variables, we take the percentage of independent directors on the board, the dummy variable takes the value of one if the chairman of the board is the CEO and zero otherwise, and the board size as the proxies of board composition. As for the dependent variable, we measure earnings management with the absolute value of discretionary accruals estimated by the modified Jones model (1995)。Moreover, this study also discusses how the industry characteristics have the impacts on the lifecycles’ studies, and presents the concept of industry-comparative lifecycles.

According to the empirical results, this study draws the following conclusions:（1）The concept of industry-comparative lifecycle can decreases the impacts of the industry characteristics on the related studies of corporate lifecycles.（2）In the stage of growth, the chairman of the board is the CEO, the degree of earnings management is higher.（3）In any stage, the board size is negatively related to the degree of earnings management, but not significantly.（4）After compelling the new-listed corporations of Taiwan to install independent directors on boards, in the stage of growth and mature, the percentage of independent directors on the board is significantly and positively related to the degree of earnings management.

2006-04-21T21:17:00.000+08:00

Daniel Powter - Bad Day

Where is the moment when needed the most
You kick up the leaves and the magic is lost
They tell me your blue skies fade to grey
They tell me your passion's gone away
And I don't need no carryin' on

*You stand in the line just ahead of the law
You're faking a smile with the coffee you go
You tell me your life's been way off line
You're falling to pieces everytime
And I don't need no carryin' on

Cause you had a bad day
You're taking one down
You sing a sad song just to turn it around
You say you don't know
You tell me don't lie
*You work at a smile and you go for a ride
You had a bad day
The camera don't lie
You're coming back down and you really don't mind
You had a bad day
You had a bad day

Well you need a blue sky holiday
The point is they laugh at what you say
And I don't need no carryin' on

(Oh.. Holiday..) Oh~

Sometimes the system goes on the brink
And the whole thing turns out wrong
You might not make it back and you know
*That you could be well oh that strong
And I'm not wrong

So where is the passion when you need it the most
Oh you and I
You kick up the leaves and the magic is lost

Cause you had a bad day
You're taking one down
You sing a sad song just to turn it around
You say you don't know
You tell me don't lie
*You work at a smile and you go for a ride

You had a bad day
You've seen what you like
And how does it feel for one more time
You had a bad day
You had a bad day

Had a bad day Had a bad day

2006-04-10T22:17:00.000+08:00

THE RING OF MONDAY’S NIGHT

In the past one boy always expected that one girl would give him a ring at night on Mondays. Why did one boy expect her ring? Because the boy knew the girl had something to talk to him, he always went home immediately after getting out of class. At that time they shared in their joys, worries and feelings and cheered each other. Even though the phone does not ring, the boy is still missing the memory, the past memory… The boy still hopes the girl will give him a ring and talk to him about her joys, worries and feelings…

2006-04-10T01:37:00.000+08:00

FOR THE BABY

A girl with a beautiful heart always wants to find the true love
Even though she never forgets the passed memory
Repeating her passed lover that she doesn’t forget
In spite of this, a boy never wants to leave and still stands by her
The way to the true love for the girl is to treasure the boy at this time
Happiness isn’t so far if the girl realizes how the boy loves her

2006-03-26T23:35:00.000+08:00

TRIANGLE－SMAP

It doesn’t stand to reason that people lives in peace without efforts . As affections, if lovers want to enjoy happiness, they will devote themselves to each other with selflessness.

Triangle

作詞: 市川喜康作曲: 市川喜康

心を少し外れた

小さなこの部屋から

どんなに目を凝らせど

見えないものばかりだ

例えば、遠い空に

誰かが祈っていたり

例えば、身を潜めて

キミが怯えてたり

すべてに満ち足りた　明日の日を

求め彷徨う　亡者の影

破壊でしか見出せない

未来の世界を　愛せないよ

僕の目が　キミの手が　僕らの声が

それぞれ異なっているように

自由でこそ　生命(いのち)だから

僕の肌　キミの母　僕らの愛は

蒼く浮かぶ　ちっぽけな惑星(ほし)に

舞い降りた奇蹟

無口な祖父の想いが父へと

時代(とき)を跨ぎ

一途に登り続けた　ひどく過酷な道

わずかな苦しみも　知らぬまま

後に生まれ　生きる僕ら

受け継ごう　その想い

声の限りに　伝えるんだ

大国の英雄(ヒーロー)や　戦火の少女

それぞれ重さの同じ

尊ぶべき　生命(いのち)だから
精悍な顔つきで　構えた銃は

他でもなく　僕らの心に

突きつけられてる

深く深く　刻まれた

あの傷のように

僕の目が　キミの手が　僕らの声が

それぞれ異なっているように

自由でこそ　生命(いのち)だから

僕の肌　キミの母　僕らの愛は

蒼く浮かぶ　ちっぽけな惑星(ほし)に

舞い降りた奇蹟

大国の悲しみも　見果てぬ母も

それぞれ重さの同じ

尊ぶべき　生命(いのち)だから

精悍な顔つきで　構えた銃は

他でもなく　僕らの心に

突きつけられてる

そう、

怯えるキミの手で

2006-03-25T22:29:00.000+08:00

Grace

The rose on the picture is the first bouquet that I present to my girlfriend with. She is a kindly, clever and beautiful girl. By the grace of her, I was saved from difficulties in the dark. I thanks she tolerates my dmerits and appreciates my merits. I promise I will give her happiness and even what she wants except for falling stars in the sky.

2006-03-25T22:27:00.000+08:00

A Bicycle Trip

My favorite activity is to travel in the countryside. Last weekend, My girlfriend and I planned for a trip to Fengyuan. On that day, while arriving at Fengyuan, we rented bicycles to start our bicycle trip. With great joy, we rode the bicycle on a special bike path which was converted from a deserted railway. We visited a bridge and a tunnel. On one way to different scenic spots, we went back to Fengyuan and visited one of Taichung’s historical spots – Japanese Granary. While arriving at the granary, we found that the granary was preserved very well and was turned into a popular Haka cultural center. After taking pictures and returning bicycles, we took the bus home. What a memorable bicycle trip!

2006-01-09T00:00:00.000+08:00

Eluanbi lighthouse

On last summer vacation, after visiting Tainan, my friends and I went to visit Kenting National Park. Eluanbi is the southernmost tip of Taiwan. There is also the famous historical building – the Lighthouse (constructed in 1882). This pictures was taken by my friend in front of the Lighthouse. The sunset was very beautiful on that day. We all felt carefree in the afternoon on that day.

2006-01-08T23:15:00.000+08:00

Confucian Temple

On last summer vacation, I made a visit to Tainan with my friends. The weather was very clear on that day. My friends and I took a lot of pictures and tasted traditional foods and drinks. There were a lot of the famous scenic spots in Tainan. The Confucian temple is one of them. This temple was not only a temple but also the best school in Taiwan. The stone tablet on this picture is a part of the temple. In the old age, People in the old age should get down from their horses when they saw this tablet.

2006-01-08T11:59:00.000+08:00

Benshan Fifth Tunnel

In order to carry out the idea of Ecological Park, the Park works together with Taiwan Sugar Corp. to renovate the old Benshan Fifth Tunnel and open some section as the Tunnel Experience Area to provide the tourists with real-life experience in the tunnel. The tunnel contains exhibits of wax figures to demonstrate the mining process and to simulate miner’s operating situation back then. (The introduction quoted from the Gold Ecological Park)

2006-01-08T01:35:00.000+08:00

Gold-refining Building

During the Japanese Colonial Period in Taiwan, the Remains of the Gold Refinery used to be a lodge to accommodate non-local guests. After the restoration of Taiwan from the war with Japan, the Building was used by the Taiwan Metal Mining Company as a gold refinery. Not long afterwards, the refinery was moved to Shuinandong, and the building was used for other purposes. Later, this building was turned into a gold storage, according to the local elderly. It was then used to house the office of the Land Bank of Taiwan to provide services to miners. However, because of its unique style, the building was often used for refining gold. After a full investigation of its history, the building was eventually titled “the Remains of the Gold Refinery” by the Gold Ecological Park. (The introduction quoted from the Gold Ecological Park)

2006-01-05T23:26:00.000+08:00

ROSE

On weekends, many parents in Taipei always take their children to the DaanForestPark and ramble around there. The Taipei city council held the exhibition of floriculture in the park last week. The rose on the picture was very beautiful.

2006-01-05T10:30:00.000+08:00

HAPPY NEW YEAR

I went to the firework display of Taipei 101 with my girlfriend on January 1, 2006. Although the fireworks blazed for only 128 seconds, this was indeed the most memorable display of my life.

2005-10-23T22:13:00.000+08:00

NEW OPEN

Hi! My name is Anderson! This is my first blog!

Gracing the occasion with your presence!