During my trip in NYC, I had a couple of chances to try 24/7 fitness gym. My wife happened to find a chance of free one week trial when we saw a baseball game at Yankee studium. This sports club is owend by Derek Jeter, needless to say, one of the most famous baseball player at New York Yankees.

Personally I think this gym at Lex and 51st locaton is so large and has a lot of training machines which I enjoyed much in my twice trial visit. However, she was not so satisfied with this gym because it does not have enough space to do stretching.

I happened to have a chance to try belly dance at my gym. Initially I intended to take part in Zumba class and waiting for a room staring the lesson. But there was an announcement that it was not a Zumba class but a Belly dance class. At first I was wondering whether I should go out of the room but finally I kept staying because I thought it would be a nice opportunity to try something that I have never expericenced. Actually this lesson was a kind of intruduction lesson for beginners because the lesson was the first time in the gym and almost no one has experienced belly dance. It was less harder than Zumba but hopefully another mustle was trained this time, especially one around belly.

I stopped by a bar yesterday on my way home, just thinking of drinking a couple of glasses of beer. However, I drank four pints of beers at a faster pace than usual and as a result I had a severe hangover today.

I managed to get up this morning (almost afternoon) and went out. But soon became very tired. I am feeling still sleepy.

I am surprised that the last time I wrote this blog was more than one year ago.

During this one year from the last entry to now, there have been a lot of things that took away time to write the blog from me. This is just an excuse.


I truly understand diary should be written every day. However, I hardly ever write this diary because I do not have a habit to write diary.

This time, I re-started to writing so that I will be able to see what I thought or felt at that time.


On Saturday, January 8, I went to an English class in the morning. During the class I was expected to perform some role plays (discussion) for training purpose. But this time, I spent a lot of time to talk about something related to the topic we discussed. The topic we discussed was a gender difference in a company. The example was that women's turnover was relatively higher than men and there were fewer female executives in the company. Also most women's responsibility was very simple routine work. Therefore, some people, especially women, thought the company was not effectively utilizing women laborforce. The discussion topic was what we should do. It is the hypothetical situation but also typical situation in Japan. So, my teacher and I talked about current situation in Japan and what are going on in this adverse economic condition. And, what are differences between the U.S. and Japan? I talked a lot of things regarding this issue and used much time on this. Personally I think this class is very interesting although I finished only one role play (normally I am done with a couple of them in a class).

Hi there,


I started Twitter today. Here is my address;

http://twitter.com/SatoshiU0324


To be honest, I don't know how to use it very much.

For example, I was not sure how to follow someone else, or how to access through my cell phone.

But anyway, I managed to do them.

However, I do not have many friends/people that I know in Twitter now.

I believe many of my friends have already had accounts but cannot find them.

I guess I will be able to be communicating them one by one.

Unfortunately, Japanese is not applicable on my cell phone, which means I tweet something only in English when I do from my cell phone. In addition, I cannot read Japanese in my mobile phone either.

So I will tweet something mainly in English because it is likely that I do not have enough time to tweet from my laptop even though I might have time to do so from my cell.


Hi there,


I think Ameba blog used to have a space to show pictures, like slideshow.

I remember I showed some pictures in that slideshow, however, I cannot find them.

Were they deleted due to change in structure of Ameba blog?



I almost forgot that I had my blog here.

The last time I updated this blog was last December, which means four months absence.


Today was rainy in New York.

I initially planed to jog in Central Park but I didn't because of the rain.

Yesterday I bought a new pair of running shoes as older ones are no longer good to run.

There was a hole inside a right shoe and plastic part appeared, which made my foot painful.


Although I wanted to use the new ones today, the rain and chilly weather stopped me from doing so.


The main reason I started running is I gained weight recently.

I have been working hard every day and have not exercised at all, so, my current weight is the highest I have ever had.


Keeping my body healthy is one of my top priorities.

Running with many people in the park is a lot of fun even though hard muscle pain suffers me the following days.

Hello again,

I have not updated this blog for a long time so far. It is the first time in more than one year.

14 months have passed since I came to the U.S.

It is said that time flies. In fact, I feel the saying is really true.

I have expericenced a lot of things after coming here. It is so difficult for me to articulate them in one word.

Anyway, I can say this one year was very condenced year which was filled with new experience, findings, and move.

I think I will never face such a kind of year.


Let me move on concrete topics.

Today I counted how many states I have ever visited in the U.S.

The result is 23 states in the U.S, in addition to 5 provinces in Canada.

It is almost half of the 50 states in the U.S. That surprised me.

I know my stay here is very limited. Therefore I have been trying to visit as many places as possible.

That's the result of my efforts.

However, I am not satisfied with it.

It is true that I have already gone to most famous places where I wanted to go before coming here but there are still many good places to visit remained in not only the U.S but also other countries including Eurore.


Please do not get me wrong.

I came here to WORK in NY.

Needless to say, I have been working like a bee.

Work hard, hard and hard. (I guess...)

Other people are also crazy about working to survive that tough condition, but I am also urged to contribute to the firm, and actually I did, I do and I will.

Winter is the toughest season for me because winter is the busiest season for us.

We are stuck with so many tasks which attack us continuously for 4 to 5 months.

I will need to handle huge amount of works, dreaming great summer to come.





I am transfering to the US next month.

I will stay there for two years and my job is auditing as well as in Japan.

I was told by a partner that I would have to pass the US CPA exam during my stay in US.

Therefore, I need to start studying as early as possible.

However, I don't know what I should do first.

According to the internet, courses for US CPA are strongly recommended and it seems most people who want to become a US CPA are using these courses.

But I don't want to spend a huge amount of money on them because I am already a Japanese CPA and in my opinion the basic as a US CPA doesn't differ from Japanese one very much.

So, I will buy a couple of textbooks before leaving Japan.

There are severel kinds of textbook now. The next thing I have to consider is which textbook is the best for me. Each one is so expensive and so thick that I want to choose the best one for me.

I am trying to get useful information about that, however, it seems a bit difficult to get it as persons like me are few.

Some of my friends that are also Japanese CPAs told me that they bought a package of study course and were doing then.

Anyway, the bottom line is to carry out actually.