Further to my earlier post about the continued use of IDAs and knowledge acquisition of auditors, I should have included a link to the actual Powerpoint:
Today, at 10am, I am giving the eulogy for my grandfather who passed away, aged 87, after a long illness.Â This is the eulogy I have prepared.Â Rest in peace, Percy.
Percy John Brown.Â Jack or Johnny to some, Percy to others, but certainly Pop to his fifteen grandchildren, 26 great-grandchildren and three great, great grandchildren.
Pop spent most of his adult life surrounded by children – children who generally could be improved, in Popâ€™s opinion, by a good swift kick up the bum.Â You always knew you were in trouble when Pop threw a full-blown Percy.
Just ask his children, Rodney, Jeanette, Margaret, Marlene and Sue, all born in New South Wales, and Anne, Peter & Sharon, all born in the Sunshine State.
Pop is one in a million.Â Although his descendents will all recognise when the Brown is coming out – thatâ€™s when theyâ€™re being stubborn and pig-headed and wonâ€™t change their minds.Â For the spouses of these descendents, please, nod your head sagely when this happens and tell them to â€˜stop doing a Percyâ€™.Â It wonâ€™t work, of course, because it never worked with the one true original!
To go some way towards understanding the man we come here today to honour, you need to know a little of Percyâ€™s history and where he came from.
Pop valued his independence, certainly, and it may surprise you that he showed a strong romantic streak â€“ well, at least twice in his life!Â He never did something by halves, and always had firm views to offer by way of advice to any errant grandchild or child whom he felt needed his advice.Â Which, letâ€™s face it, was most of us most of the time in his view!
Pop was also something of a hoarder, and looking for an angle if he could manage it.
Letâ€™s talk about Popâ€™s fierce independence.
He was born in Lithgow N.S.W. on the 27th May 1922, the son of a blacksmith, James Brown, and a coal minerâ€™s daughter, Nellie May Brown, Percy John was one of three, brother to his two sisters Edie and Joan.Â Never of the most robust health, the young Percy, having fought off polio and in fact being lucky to be able to walk, left school early to work in the mines with his father.
This hard start in life, though, helped Pop become the man we all remember.Â Would it be too far to say â€˜stubbornâ€™?Â No, I think not.
Now, the war uprooted many of Popâ€™s generation, and sent them off to all the corners of the globe in defence of the nation.Â Such was the case with Pop when he enlisted in the AIF in 1942.Â Now in the 4th Pigeon Section in the Signal Corps, Pop and his pigeons saved many Australian lives fighting in PNG.
However, Popâ€™s meteoric rise through the ranks in the army was thwarted, perhaps, by the fact that the fiery Jack didnâ€™t take kindly to those rules and regulations that the army insisted upon.Â Would you also believe, though, his romantic streak didnâ€™t help either?
Well, that and the fact that he may have had an altercation or two with a sergeant.Â For which he was fined one quidâ€“ which must have hurt a lot in 1945!
But Popâ€™s romantic side also got him into trouble, when as a young soldier he wooed the young volunteer Adeline May Willey.Â Our Nanna, at whose graveside we stand at today as well.Â He went AWOL in pursuit of his lady love â€“ which cost him another two quid.Â Back then, you could probably have bought a house with that money, or at least several weeksâ€™ worth of pigeon food!Â Truly, love hurts.
Years later, after Nanna had passed away, Popâ€™s strong romantic streak also led him to pursue Anita across international borders as well.Â Perhaps Pop was more of a ladiesâ€™ man than we thought?
Times were still tough though immediately after the war, although Iâ€™m sure thereâ€™s no truth to the rumour that Jeannetteâ€™s hair was used as a rabbit trap to catch rabbits.Â What is fact though that during the great coal minersâ€™ strike in the 1950s, Pop supported his family by shooting rabbits and selling the pelts.Â As Nanna would later say, thereâ€™s only so many ways you can serve up rabbit!Â All the Lithgow children were brought up on rabbit and blackberries – which might explain a bit about those children born in Lithgow!
Now in Popâ€™s view, you never did things by halves.Â If it was worth doing, you did it properly, and you did what you said youâ€™d do.Â Like the time he bought 100 ducks, and 150 turkeys.Â Frankly, those ducks smelt a bit if you got too close â€“ like, within a kilometre!
Or the 25 sheep he once bought.Â I believe he may have fancied a lamb chop.
Or the time he coached the local Under 13s soccer team through to the Grand Final when no-one else would do it!Â He was a super-coach, kind of like the Wayne Bennett of under-13â€™s soccer.Â Although given Peter was on that team, it probably was a minor miracle.Â Mind, the Under 14s the following year didnâ€™t go quite so well!
Except perhaps for rabbits, Pop loved animals all his life and showed canaries, finches, and pigeons, and got involved with horses off and on.Â Racing pigeons, though, always held a special place in Popâ€™s heart.Â Â You certainly never went near the pigeon lofts on race day â€“ not if you valued your life!
But he certainly didnâ€™t do things by halves when Lithgowâ€™s coal dust and cold weather became too much for Nannaâ€™s asthma, and the mines were running out.Â Pop believed in taking charge and dealing with it, so in true Pop style he chucked a Percy, loaded up the 36 Ford and headed to the Atherton Tablelands.
Unfortunately the old Ford didnâ€™t quite make it that far – they broke down in Ipswich, and so thatâ€™s where they stayed.Â I can just imagine the Ipswich Hillbillies loaded up in that 36 Ford.Â I wonder if that makes Rodney Jethro and perhaps Jeannette Ellie May?Â So Lithgowâ€™s version of the Clampetts put down roots in Ipswich, Queensland, perhaps a little short of their destination.
Still, our Jack was a man of firm views.Â No, sorry, Iâ€™m told that those views were VERY firm, not just â€˜firmâ€™.Â Pop was never one to shirk from hard work himself, and he had little time for someone he thought was a bludger.Â Or looked like a bludger.Â Or, maybe, at some point in the future, might become a bludger or a ratbag!Â Goodness only knows what he thought of those young biker chaps that started wooing his daughters in the 1960s!
Although on second thoughts Jeannette and Margaret probably have a fair idea what he thought, if I come to think of it.Â You were never left wondering with Pop!
He was always open for a bit of an opportunity to make some money, and to try something new â€“ usually involving animals.Â He did try his hand at the trots with Anne and Trevor with Stocks and Bonds and several races were run and won.Â But, itâ€™s also possible he was, perhaps, just a bit, of a hoarder!
In an age before everybody recycled and worried about global warming, Pop was a man before his time.Â Heâ€™d always thought that you shouldnâ€™t throw something out if there was a chance you might need it later, but this thriftiness was only encouraged when, after working as a butcher and coal miner in his earlier life, his job on the dumpsites combined with a move to a five acre farm allowed him to hoard even more things.
Like expired chocolate biscuits.Â Packets of chips â€“ seriously, twelve cartons?Â Buckets of soap.Â Endless tubes of toothpaste.Â Bread.Â Broken gramophones.Â Butter churns.
Well, you just might need them one day!
Now, Pop really chucked a Percy when the entire family pitched in to help move from Fernvale to Coolana.Â It seems that some people may have been a little â€˜enthusiasticâ€™ in dumping some of that valuable stuff.Â Pop drove straight to the dump, and brought most of it back home!
Now thereâ€™s a rumour that Pop mellowed a little over the years.Â Not so much as you could tell, perhaps, but if he mellowed at all, this may have been because Anita and Percy were married on 17th August 1991.Â And all the older lads in the family were heartened and threw away those little blue pills when he became a father for the eighth time with the birth of Sharon.
Maybe Anita and Sharon did help knock the edges off a bit, for in his later years he insisted on feeding his great-grandchildren biscuits – when the parents would perhaps rather he didnâ€™t â€“ instead of saving the biscuits for the pigeons!
Today we honour the life of Percy John Brown.Â A caring, loving husband and father in his own way.Â A man who was truly independent, and more of a romantic than perhaps youâ€™d first think, a man of firm views who never did things by halves.Â We all of us, friends and family, can and have learned a lot from Percy John Brown.Â Percy, Jack, John, Pop â€“ just donâ€™t call him late for breakfast.Â A man of quick temper, perhaps, and that hat would get thrown to the ground when he cracked a Percy more often than we can recall, but we love him, and he loves us.
Today I presented for the INFS332 class for Dr Sophie Cockcroft of the University of Queensland as a guest lecturer. The class has been discussing decision support systems and how fantastic they all are; my role was to temper that enthusiasm a bit with a bit of balance, particularly with my work around the theory of technology dominance.
My presentation is given below:
I mean, what is up with this type of spam? Now it is personalised with the name of a non-existent relative? I mean, they couldn’t find an Axelsen in Denmark, where the name is more common than Smith? Seriously, these scammers need to start trying to be least a little convincing.
Togbe Law Firm
No R.C. 5468-A
GuinkomÃ¨ Rue Roi Dakodonou CarrÃ© Å½o 48
01 B P 2202 Cotonou-Benin Republic
I am Barr. Leopold O. Togbe, the attorney at law to Late Mr. Peter Axelsen, a national of your country, who used to work as the Director of Products pÃ©troliers (TOTAL BENIN) in Benin Republic West Africa Here in after, shall be referred to as my client.
On the 27th of May 2004, my client, His wife and their three Children were involved in a car accident Along Sagbama express-road. All occupants of the vehicle unfortunately lost their lives. Since then I have made several enquiries to your embassy to locate any of my clients extended relatives this has also proved Unsuccessful.
After these several unsuccessful attempts, I decided to track His last name over the Internet, to locate any member of his Family hence I contacted you. I have contacted you to assist in Repatriating the money and property left behind by my client before they get confiscated or declared unserviceable by the bank here. These huge deposits were lodged particularly, with the “BANQUE ATLANTIQUE DU BENIN (BAB)” An affiliate of Commercial Bank of Africa where the Deceased had an account valued at about $12.5 million dollars.
The Bank has issued me a notice to provide the next of kin or have the account confiscated. Since I have been unsuccessful in Locating the relatives for over 5 years now I seek your consent To present you as the next of kin of the deceased since you have The same last name so that the proceeds of this account valued at $12.5 million dollars can be paid to you and then you and me can Share the money.50% to me and 50% to you I will procure all Necessary legal documents that can be used to back up any claim we may make. All I require is your honest cooperation to enable us seeing this Deal through.
I guarantee that this will be executed under a legitimate arrangement that will protect you from any breach of the law. And the way we are going to achieve this, is I will need the
following information from you,
Your Full Name and Address,
Your Age, Occupation and Position,
Your Telephone and Mobile for Communication Purpose.
For privacy reply to my private,
I await your reply ASAP.
Last week I was invited to present to the CPA Australia Carbon Pollution Reduction Scheme Discussion Group as part of the CitySmart Innovation Festival, along with Danny Powers, Michele Chelin, and Andrew Rogers.
It was an informative night and I think the audience appreciated what we did, as usual. At any rate, I did promise I’d put up my slides; they’re attached below as Slideshare. If you’d like the originals for your own purposes please feel free to email me.
Points noted in the presentation
- Compliance with the reporting requirements (National Greenhouse and Energy Reporting Act 2007) means the development or implementation of major information systems.
- NGERS is independent of the CPRS â€“ and captures more companies than the CPRS.
- The current proposed delay of one year has some impact on the carbon pricing models, but compliance efforts by NGER reporting entities will need to continue.
- Reporting entities (entities producing > 125KT in 2008/2009, through to > 50kt CO2 equivalents by 2010/2011) will need to report emissions by one of four methodologies:
- Method 1: the National Greenhouse Accounts default method
- Method 2: a facility-specific method using industry sampling and listed Australian or international standards or equivalent for analysing fuels and raw materials
- Method 3: a facility-specific method using Australian or international standards or equivalent for sampling and analysing fuels and raw materials
- Method 4: direct monitoring of emission systems, on either a continuous or periodic basis
- Methods 1-3 are estimates of emissions based upon increasingly accurate emissions factors. Method 4 monitors actual emissions.
- A single annual emissions report is required by 31 October each year under NGER Act.
- Information that should be kept â€“ electronically or in paper-based form – includes:
- a list of all sources monitored
- the activity data used for calculation of greenhouse gas emissions for each source
- categorised by process and fuel or material type
- documentary evidence relating to calculations â€“ e.g. receipts, invoices & payment methods
- documentation of the methods used for greenhouse gas emissions and energy estimations
- documents justifying selection of the monitoring methods chosen
- documentation of the collection process for activity data for a facility and its sources
- records supporting business decisions, especially for high-risk areas relating to reporting coverage and accuracy.
- AS ISO 15489 (the Australian and international standard for record management) provides guidance â€“ but not all documents are records!
- Management of information over the lifecycle is a challenge due to potential changing definitions and criteria
- Under the CPRS, liable entities whose emissions exceed 125K tonnes per annum (â€˜Large Emittersâ€™) must have their emissions independently audited. For all other entities under NGERS and the CPRS, they may be subject to audit on suspicion of non-compliance or on a risk-management basis.
- As report identifies actual CO2 equivalent emissions, and thus the number of permits surrendered, business must ensure its calculation is accurate, and that people understand the report and data they are producing.
- To support auditable systems, the information systems of liable entities will need to address asset safeguarding, data integrity, system effectiveness and system efficiency concerns.
- Systems will need to be reliable and timely (â€œ95% confidentâ€) having regard to:
- Extensions or integrations to accounting information systems are likely.
- There are important factors for a business to address if it is going to create an auditable information system to support its emissions report.
- 50kt of CO2 emissions is the equivalent of, for example, the operation of 15 data centres with 1000 servers over one year â€“ so, not a small business!
- As for SMEâ€™s, they are less affected from an information systems perspective.
- Similar concerns exist though for ensuring that the integrity of, for example, price estimation models is accurate (given, for example, electricity cost increases of 18% and gas cost increases of 12%).
- It is likely that you will need to estimate and select prices based upon a rigorous method, or potentially attract the attention of the ACCC.
- SMEâ€™s that supply liable entities and/or entities that have â€˜greenâ€™ purchasing policies may especially need to understand the impact of the scheme on their future demand
- â€˜Very Largeâ€™ SMEâ€™s and large corporations that are currently outside of the CPRS, but could be caught in potential future expansions of the definition, should consider implementing greenhouse gas emissions reporting information systems to inform future lobbying efforts and by way of advance preparation.