Where :: Waitara
When :: 1st December 2008
Weapon :: Panasonic TZ3
Great equipment in the modern tyre joint.
New set of Bridgestones, wheel balance and alignment in 40 minutes. Not bad.
Here's the Black Beast on the hoist getting reshod. Always wanted a black car. The red two seater mid-life crisis car didn't work.
Problem is the sap from the eucalypts and maples, and the fallout from the possums. Acid rain.
Where : Turramurra
When : Recently
Weapon : Panasonic Lumix TZ3
Where : Hornsby
When : Recently
Weapon : Panasonic Lumix TZ3
This clock is a "work of art" ... it's a water clock ... but the firmament stops for no man.
Where : My Garden - Turramuura
When : Recently
Weapon : Panasonic Lumix TZ3
The genus was named for Lady Charlotte Clive, Duchess of Northumberland, who was the granddaughter of Robert Clive of India (general and colonial administrator).
Where : Hornsby
When : Recently
Weapon : Panasonic Lumix TZ3
Where : Hornsby
When : Recently
Weapon : Panasonic Lumix TZ3
Bronzed Aussies at work ! This lot did the whole roof in 4 hours.
Where : Turramurra
When : 3-50pm, 29th August, 2008
Weapon : Fujifilm S3 Pro
... further to yesterday's post, here's the same little haven, from the opposite direction - still looking very tropical ... and so it is. It is in fact unprotected from the rain, but sheltered by shadecloth.
Where : Turramurra
When : 3-45pm, 29th August, 2008
Weapon : Fujifilm S3 Pro
This is Herself's special little corner, a small back patio, rich in character and her personal touch.
She has created a mini environment here, of hanging baskets, old farming tools, the odd oar, some iron artwork, old lamps and plates and tropical plants.
It's a busy, cool, leafy art gallery, museum and al fresco dining spot with a hint of Steptoe's Yard all within a shady pergola measuring 3 x 3 x 3 metres, situated outside our kitchen window.
We sort of "live out here" in the Summer - we even eat our hot English style Christmas Dinner out here. Sorry, spot the footprints - the possums have been crawling over the table, which was of course rescued, renovated and refurbished by Herself !
Here's another view .....
Where : In my Lightbox, Turramurra
When : 8-20pm, 27th August, 2008
Weapon : Fujifilm S3 Pro
... and just to prove that I have got The Beast working, here is a photo of its predecessor !
The pen and old computer screwdriver that has screwed the innards of an Amstrad 286, Amstrad 386, DataStar 486DX, Dell Pentium, Pentium II, Dell Laptop Pentium 4, HP Pentium 4, Pearl Pentium 5 Laptop, HP Pavilion Pentium 5 Laptop and now this Acer Intel Core 2 Quad, also featured in the previous photograph taken on the TZ3.
This was in the entry for 12th August titled "New Lightbox with Pens.
Where : In my Lightbox, Turramurra
When : 9-00am, 28th August, 2008
Weapon : Panasonic Lumix TZ3
Here's my new best pal, a digital SLR. Courtesy of my good but distant friend, Jon Snelson. His family can't spell, very sad, but he is a great photographer.
Here it is, complete with a familiar but new companion, a Nikon 18mm - 200mm f3.5-5.6G IF-ED AF-S VR lens. I do not pretend to understand what all this means, but you can find out here at the Nikon Blog
I did a lot of research - driving all the local shopkeepers nuts, reading a lot of material, and listening to advice from many who "know" and some who say they do, but actually don't.
I looked at other specifications and other brands, mainly Tamron and Sigma. I noticed a huge range in prices and materials (some have plastic mounts). For example, the Nikon 18mm-135mm lens is 1/3rd of the price of the one I have bought, but it has a
plastic bayonet mount, lacks a focus scale, yields some fringing and distortion.
On the other hand, the Sigma 17mm-70mm seems to be well regarded - as does (in another category) the Tamron 90mm.
I am endlessly grateful to my Canadian chum, and looking forward to improving on what this beauty-bottler has already achieved.
Where :: Sydney Central
When :: 7-40am, Sunday 24th August, 2008
Weapon :: Panasonic TZ3
I took a very special person to Sydney Central early on Sunday morning to catch the Daylight XPT {eXpress Passenger Train} to Wagga Wagga, where she is attending Charles Sturt University. This is about a 6 hour journey, and the train continues on to Melbourne another 500 kilometres or so. There are two of these trains a day, a day and a night train, in both directions.
This train set is headed by Locomotive 2009, City of Canberra.
The XPT power car features a Paxman VP185 12-cylinder, turbo-charged
diesel electric engine boasting 1492 kW or 2000 horsepower. There's a
power car at each end of the train, one pulling and the other pushing. The train includes 2 first class carriages, a cafeteria car and a sleeper and I think 6 economy cars.
Not quite the romance of the steam age, but fun anyway - as long as you don't have to do it very often and you don't have scallies in the carriage and as long as nobody sits next to you.
Where :: Terrey Hills, Sydney
When :: 10-32am, Thursday, 21st August, 2008
Weapon :: Sony P72
There's a great pot emporium in the North of Sydney at Terrey Hills.
I have featured before the huge range of pots from Mongolia, Java, Sumatra, Lombok and New Guinea - but here is a shot of the little shop, that sells all sorts of Eastern nick nacks.
I was overwhelmed by the feast of colour, so just shot it as I saw it with my old Sony P72.
Where : Wahroonga, NSW
When : Noon, 17th August, 2008
Weapon : Panasonic Lumix TZ3
This wally has been burning his rafters in his own fireplace and selling his tiles for years. I am surprised his house is still standing.
Where :: Hornsby, Sydney
When :: 6-07pm Friday, 15th August, 2008
Weapon :: Panasonic TZ3
For star gazers, you can just make out Venus, low in the west in Leo, moving with Mercury into Virgo. That's Venus, just to the left of the water clock ... yes, I do mean that white speck. That is Venus, visible even in these bright lights at dusk.
Where :: Belrose, Sydney
When :: 1-37pm, Thursday 14th August, 2008
Weapon :: Panasonic TZ3
Here it is - all glass, chrome, mirrors and electricity, no soul, no ambiance, no customers.
Don't you just love the modern shopping centre !
This one at Belrose in the leafy Northern Suburbs of Sydney (currently, the bankers' suicide belt), is showing the impact of the current credit tightening and collapse of world markets.
It is a crass shopping centre, which sort of reflects the straw dreams of the USA housing market, irresponsible greed and the stupid lending and borrowing greed of Americans.
Capitalism at its worst sort of works.
Great.
Where :: Turramurra
When :: 10-55pm, Tuesday 12th August, 2008
Weapon :: Panasonic TZ3
Just trying out my new light box here ... this time with a black background.
The problem I see with this, is the light shining on the black paper. I thought black was supposed to absorb all light ?
So how do I get a pure black background - I guess I must close off all reflections and maybe ensure that the black finish on the card is a matt finish - and pure black.
Where :: Hawksbury River, New South Wales
When :: 11-00am, Tuesday 12th August, 2008
Weapon :: Panasonic TZ3
Went fishin' today. No good. beautiful day up on the Hawksbury, but cold ... 15 degrees or so.
This is a view out the back of Max's boat, and you can just see the Hawksbury Railway Bridge in the background.
We were after flathead or bream on the sand flats, and we also tried around the F3 road bridge and also further upstream near the wreck of HMAS Parramatta.
For bait, we had squid, meat and parmesan - cat food, bread and sardines. Three blokes, three rods, three nothings.
Why do we do this ?
Where :: Turramurra, New South Wales
When :: Saturday, 9th August, 2008
Weapon :: Panasonic TZ3
I have had a crack at building a light box.
This is the prototype - built from a cardboard box, some tracing paper and 5 miles of masking tape, illuminated only by a 40 watt desk lamp. I put some scrolled, white drawing paper inside the box to take out the corners and box edges.
Not a bad result for a knocked-up job. I am going to build a better mousetrap now, with foam board and poster board paper inside.
This is a special jar of chilli, orange and rosemary infused vinegar. I think it is more decoratice than delicious.
Where :: Wahroonga, New South Wales
When :: Monday 4th August, 2008
Weapon :: Panasonic TZ3
The high street is changing. What ever happened to the food shops, hardware store, butcher and shoe maker ? The place is full aromatherapists, video rental shops, podiatrists, real estate agents, fast chicken cafes, smiley dentists and ... and now party shops !
Mind you, this one looks like serious fun.
Where : Road from Jugiong to Cootamundra, New South Wales
When : Monday 21st July, 1-00pm
Weapon : Panasonic Lumix TZ3
Here's a beautiful spot, up in the range on the winding road from Cootamundra to Jugiong, 400kms west-south-west of Sydney.
It's lambing time. Beautiful, just stunning ... distant hint of mint sausce.
Wilson Pharaoh is Finance Director of one of the ASX Top 200 listed companies. Just like 999 other Finance Directors, Wilson
Suddenly, bean counters like our Wilson Pharaoh are recognising that within between 5 and 17 months they will have to introduce front-end costing systems to calibrate the drivers and report the financial impact of greenhouse gas emissions and market trading. This requires a big commitment to new costing, financial accounting, reporting, auditing and computer systems right now.
Wilson
This time though, Wilson
What is not so clear to him, is how to establish the costs of creating emissions, in terms of materials, labour and expense. The most sensible approach might be to adopt a standard costing approach to account for expected and actual emissions using transfer pricing across each of his company?s business units and subsidiaries. Wilson Malaysia New Zealand Bangalore
To properly calibrate expenditure, Wilson believes it will be necessary to establish the standard unit costs and capture the actual associated non-financial data related to emissions, as well as the financial data, for example like this :-
In the absence of a more robust foundation for the derivation of unit data, a proxy standard cost per tonne of CO2 equivalent could then be set initially at
(a) the European benchmark rate, being geared to Mid May 2006 at 8.6 Euros per tonne of CO2 equivalent; or
(b) a local market value for the trade of allowances, perhaps between $5 and $8 a tonne; or
(c) the price rate set by the Australian regulator (whoever that may be) as the fine or penalty for exceeding the allowance ? in the EU the fine has been set at 40 Euros per tonne of CO2 equivalent, against a Mid 2006 EUETS market price 8.6 Euros per tonne (destined to rise to 100 Euros at some time in the future).
Pharaoh can see that there is another accounting dilemma here - he may start with a zero coupon certificate or allowance, and end the year either meeting that allowance in which case there is a nil result, or he ends up with either creating more CO2 equivalents in emission, or a shortfall.
That is, it should be possible to gradually build up an asset or a liability from a zero start. He will have to make a provision for a future "penalty" or "benefit" ? perhaps on a monthly accrual basis.
After some thought, Pharaoh has concluded that costing of emissions should take place outside of the books, with summary entries transferred from offline stand-alone systems.
These entries would be generated by extrapolation, multiplying the tonnes of CO2 equivalent by the proxy standard unit costs, with the variances being booked to the P&L monthly, just as in a common standard costing system. By year end any under or over emission can be identified as a tradable asset if emissions have fallen short of the allowances provided or, if emissions have exceeded the allowance, written off to cost of sales or taken to the Balance Sheet as a liability.
In this scenario, there would be (a) acquittal variances caused by the difference between the value and quantity of emissions allowances (b) output variances caused by the difference between the quantity and source mix of CO2 equivalents generated by the resources consumed.
Pharaoh still has many questions as there is a lack of clarity around the financial nature of emission allowances, permits and certificates.
For example :-
1. Are they financial or negotiable instruments, or both ?
2. Are they assets ?
3. Can they be traded internationally ?
4. Can they be securitised - eventually into CDOs and junk bonds ?
5. Are they androgynous, neither assets nor liabilities - but establish their final orientation during the financial year ?
6. Are they to be defined during a financial year for example for ASX reporting, like so many capital items in emerging market economies, particularly in the state owned corporations of developing countries, as "Balance Sheet Items of a Nature Yet to be Determined" ?
7. Can they be carried forward ?
8. Can they be used as collateral ?
9. Are they all homogeneous - or are they infinitely inter-changeable ?
Pharaoh is finding it really difficult to deal with instruments that on acquisition have an unknown future status or value ? they may be assets if they can be sold or they may be liabilities if they have to be treated like an invoice or demand notice, fine, penalty or tax assessment.
Certainly at year end, they may have a value, but what about on Day 1 ?
? If an asset, is it similar to a licence to operate within certain parameters?
? Is it an economic incentive to reduce emissions?
? Is it a derivative ?
? Is it a negotiable instrument ?
? Can it be hedged ?
Finally, Wilson Pharaoh is aware that there has been a great deal of churning in the world of Accounting Standards about treatment of the allowances held (as an asset) and the treatment of the obligation to deliver allowances for emissions that have been made (as a liability). The current wisdom seems to be that the allowances should be measured at "fair value" (whatever that means) and any changes in value put through the Profit and Loss account as they emerge.
Pharaoh is also aware that his own Big 4 firm of auditors has been participating internationally in all sorts of international forums, yet still does not have the answers and certainly will not give any guarantees on what will happen from the audit point of view ... Y2K all over again.
So far, Wilson
If the company does not hold enough certificates, it will be forced to go to the spot market to buy them - which raises the possibility of a secondary market in hedged instruments - or cop a fine at some penalty rate. During the accounting period, it appears that it would be prudent to accrue any emerging liability or asset (if the emissions actually being generated are short of the expected amount or allowance).
Should a company buy allowances on the market "just in case", the treatment is still to be determined, as this investment may be in the nature of insurance, speculation or good business caution.
This is why Y2.01K is looking so very good to consulting accountants - and why it has got Wilson Pharaoh worried about his knickers.
Where : Waitara, New South Wales
When : 9-50am, 24th January, 2008
Weapon : Panasonic Lumix TZ3
So, it's just a mess then ? Yes. So, er ...... ?
It used to be I think a Brodie Lighthouse being one of a chain of similarly branded retail lighting emporiums, characterised by these rounded, glassy showrooms.
Here we are then with style being created by the product being commercialised, nothing to do with art, sentiment, environment, functionality, climate or materials. Who knows what's on the upper floors ? Massage parlour, pilates gym, tae-kwon-do school, an office ?
Set the fuse !
Where : Queen Victoria Building
: George Street, Sydney
Weapon : Panasonic Lumix TZ3
The Queen Victoria Building, known as the QVB, was designed by George McRae and completed in 1898.
Here we can see its 4 floors of upmarket boutiques housed within an elaborate Romanesque architecture, originally contrived so that its construction would require the employment of as many out-of-work craftsmen as possible ? stonemasons, plasterers, and stained window artists - in a worthwhile project.
Over many decades, change saw the original concert hall become the city library, offices proliferate and more tenants move in, including piano tuners, palmists and clairvoyants. Drastic remodelling occurred during the austere 1930s - eventually the main occupant became the Sydney City Council.
The QVB was restored to its previous decadent glory in the 1990s.
It stands now as witness to a vision for the building and the superb craftsmanship of the artisans who put it all back together again some 15 years ago. Its centre inner glass dome and exterior copper-sheathed dome, stained glass windows, 19th century staircases, restored arches, pillars, balustrades and mosaic floors maintain the previous integrity of the building.
So today, it is the most wonderful shopping environment - but you will need a gold-plated credit card !
Yes, who needs a plumber .... when you have a wife at home !
On Wednesday, the wooden paling fence that divides and separates our property from our neighbours' place, fell over. Well, SWMBO had been chopping down some bougainvillea (pretty, but nasty stuff), pulling out the roots, some of which were anchoring the fence posts. Obviously, these had rotted away, so the fence fell over like a line of tents at a girl guides' camp.
Unfortunately, some of it fell against said neighbours' house, smashing a roof downspout and the linkages into the storm water drain. After getting out the chainsaw, pulling it back up and propping it, we examined the damage. You can see the broken, brown downpipe on the brick wall here, and why you need two elbow joints to make the connection into the pipe in the ground that drops into the stormwater drain.
The fitting is complex, in that there is a rectangular connector to the downspout incorporating a circular connector that fits into one bend or elbow, then a small piece of horizontal piping, which fits into another elbow joint into the round entrance, and so into the vertical dropfeed into the stormwater conduit.
"No problems" says SWMBO ... I was on the point of calling a plumber myself, but "Not on your life" she says, "I'll fix that myself". When she is in this mood, I have found it best to just, you know, go along for the ride.
So, this afternoon (Thursday), she went off to the hardware shop, only to find that the old plumbing is in imperial dimensions, and the new stuff is metric ... yikes ! At this point. I would have capitulated, but not this girl.
Not to be phased, SWMBO bought a metre of pipe and two elbow joints. In the pouring rain, she removed the rest of the debris and broken piping, measured and hacksawed the lengths, fitted the two elbow joints, and "Bingo" ... job done. Cost $29 ... cost saving probably $75 call-out fee, plus labour say 1 hour for a plumber $70 and materials at their rates, say another $55, total $200 all up.
Worth her weight in gold, what a girl !
Where : Ku-ring-gai Chase National Park, New South Wales
When : 9-40am, 11th November, 2007
Weapon : Panasonic Lumix TZ3
I took this shot just a few weeks ago, but as we are going through a warm spell, I was just reminded of their plight, hoping that they are now free again.
These poor chaps have been rescued and placed in a safer compound than their natural habitat, and will be kept here against their will until the undergrowth comes back, and there is some food for them in the native forests. Strangely enough, this will only be a few weeks - so long as we have no more fires. The bush seems to love a good fire - is sets off the new growth with a passion !
These wallabies normally live in the free roaming Ku-ring-gai Chase National Park. In terms of size, the big fellow at the back is about 5 feet tall in that pose .. maybe 6 foot if he draws himself up and stands on his tail. You don't want to get kicked in the great expectations by this boy.
I often wonder why we have so many pyromaniacs who think it is funny to set fire to our National Parks. These lovely survivors look so devastated, forlorn and vulnerable, don't they ? They don't see the funny side ... but I guess it's not too too much fun when somebody has deliberately barbecued your home, torched your land and turned your family to toast.
Where : Marulan, New South Wales
When : 12-45pm, 17th February, 2008
Weapon : Panasonic Lumix TZ3
I drove my daughter down to Wagga Wagga on Saturday, where she is just starting another year at Charles Sturt University. We always stop for a cup of tea and a sandwich at Marulan. God knows why, it's just a tradition.
This is Marulan, a town in the Southern Tablelands region of New South Wales, near Goulburn. Well, hardly a town - just a few houses, a pub and an ould railway station.
Marulan lies close to the Hume Highway, which used to run through the town until the highway bypassed the town. Marulan lies on the 150th meridian. When I say on the 150th meridian, I mean right on it ! The "line" runs right through the spot where I am standing.
It's so exciting.
Where : Ku-ring-gai National Park, NSW
When : 10-00am, Monday 8th February, 2008
Weapon : Panasonic Lumix TZ3
This is my mate Ron, from Port Lincoln ex working colleague of mine from ICL, Putney, London around 1970. Here he is posing next to the Sphinx in Ku-ring-gai National Park, close to where I live in Sydney.
This is one of my favourite Parks around Sydney, as it is just 20kms from the Harbour Bridge and the City Centre, yet it is the most magnificent stretch of natural bushland, rain forest in parts and waterways.
Absolutely brilliant - so I take all our visitors there.
Cruelly, my wife mentioned that it looks a bit like "Dr. Shipman", but I think it's not a bad replica of the Egyptian original.
Where : Turramurra, New South Wales
When : 5-50pm, 19th January, 2008
Weapon : Panasonic Lumix TZ3
The canna lily is back in fashion, but still a noxious weed in some places - but not in my garden, where this beauty is currently in full swing.
This wonderful specimen, the sole member of the family Cannaceae, contains 9 species of rhizomatous perennials. It's an American native - which I guess means it comes from somewhere between Tierra del Fuego and Canada. Why oh why do USA citizens think they are more American than Brazilians, Argies, Puerto Ricans or Canadians. I am sure that Amerigo Vespucci never even went to the USA ... but I digress.
They are not lilies, but their lily-like flowers are clustered in heads at the top of tall stems and occur in bold shades of yellow, coral, orange, and red, and they are frequently strikingly bi- or multi-coloured.
