Nov 17

This is the basic equation of business and accounting but when was the last time that you thought about it?

Charles DickensW in David CopperfieldW said:


"Annual income twenty pounds, annual expenditure nineteen nineteen and six, result happiness. Annual income twenty pounds, annual expenditure twenty pounds ought and six, result misery."

What was true in the 19th century is still true in the 21st; it is not the value of the Revenue or the Expenses that matter but only the difference between them. More...

Jul 29

Recently, both of my sons have become fascinated with card tricks and most evenings I get to be amazed and astounded by their prestidigitation. Given that my youngest is only 7 and has the manual dexterity and deceitfulness common to that age (i.e. virtually none) it is usually pretty easy to see how the trick is done. My other son, however, is 13 and depending on how much practice he has put in, it can be more difficult to work it out.

When a magician amazes me, I know she is doing it with knowledge and skill, not with magic. It's a trick - i.e. the magician is doing something that I can't do. For mine, this makes it more amazing than if it really were magic because this is something that the magician has studied and practiced; magic would just be ... well, magic. More...