Friday, December 21, 2012

Rogers’ Chocolates since 1885

 
Rogers' Chocolates celebrated its 125th Anniversary on October 25th, 2010. The company is steeped in tradition and a rich history that has earned them a reputation as one of Canada's premiere chocolate makers. The first Rogers' chocolates were made in 1885 by Charles "Candy" Rogers in the back of his grocery store in Victoria, British Columbia. He quickly became a popular man.

In 1891, Rogers expanded his chocolate operation to the company's current heritage storefront on Government Street in Victoria and the rest, as they say, is history. Today, there are 8 retail stores, several hundred wholesale outlets that ship to over 50 countries, and a 20,000 square-foot factory.  For more information, visit the History webpage. Also, see the timeline on A Brief History of Chocolate from 250BC to 2010, and view the Rogers Videos on YouTube.



 

Thursday, December 13, 2012

A short history of female Chartered Accountants (CAs) in Canada



As the above chart shows, women in Canada have come a long, long way since their beginnings in the CA profession. To gain a true perspective on how far women have come in the profession, it’s enlightening to look back — way back — to 1922, when Mercy Ellen Crehan and Florence Eulalie Herkins became the first women to be admitted to membership. It seems the welcome was not exactly glorious: in the June 1966 issue of CAmagazine (then called The Canadian Chartered Accountant), FCA and former federal MP Ellen Fairclough wrote that one of the women “found it necessary to ‘defect’ to the United States to earn a living in her chosen profession.”

Over the next decades, the number of women in the profession grew ever so slowly. As Steve Brearton wrote in “A century of CAmagazine” (June/July 2011), “Even the opportunities afforded women during the Second World War to demonstrate their obvious competence barely opened doors.” By 1966, there were still only 125 women members — a situation that Fairclough bemoaned. “[The number] leaves much to be desired, particularly when there is such a demand, even an urgent need, to fill the vacancies which appear to be increasing in number in the profession. The question arises whether the profession is to be deprived of the services of qualified people because of age-old prejudices and inhibitions.”

By the mid-1970s, things were slowly starting to move. In 1976, Pamela Jermey became the first woman to garner top marks on the Uniform Final Examination (UFE). And in 1979, women took all three top spots on the UFE honour role. In a January 1980 CAmagazine editorial, Nelson Luscombe wrote, “There’s every indication that [women’s] presence will continue to increase, both in numbers and significance.” He cited an article in the same issue predicting that females would begin to be appointed to partnership in the early 1980s and that by the end of the first decade of the next century, the proportion “should reach 30%.” That last prediction did not come true. Is it time to make another?

 Find out more by reading the articles in the December 2012 Special Issue of CAmagazine online, in particular, the article “Women at Work” by Rosalind Stefanac.

Friday, November 30, 2012

Project Gutenberg Literary Archive Foundation

 
The Project Gutenberg Literary Archive Foundation is a non-profit organization (since 2000) that maintains an electronic library of public domain materials that have been digitized (converted into electronic books or e-books) by volunteers. These materials are archived for download from the organization’s website (www.gutenberg.org).

The project got its start on July 4, 1971, when Michael Hart, a student at the University of Illinois, began typing the US Declaration of Independence into the school’s computer system for distribution free of charge. He soon followed with the works of William Shakespeare and the Bible. Thus began Project Gutenberg, the oldest digital library.

Over the next 20 years, Hart transcribed about 100 books before the spread of the Internet allowed for a vast international expansion in interest. The project grew to include hundreds and then thousands of volunteers around the world, and Hart took on more administrative duties, including fund-raising to maintain a website. The number of public works scanned (beginning in the 1990s) or transcribed steadily grew to 1,000 (1997), 10,000 (2003), 20,000 (2006) and 40,000 (2011).

In 2000, Charles Franks founded Distributed Proofreaders, a web-based program for parsing the difficult task of proofreading scanned texts for Project Gutenberg. In 2002 Distributed Proofreaders became part of Project Gutenberg. The ability to distribute the proofreading task among volunteer teams was reported in 2002 by Slashdot, a popular technology website. As word spread, hundreds of teams formed to scan and proofread new works. By 2009, roughly half of all Project Gutenberg books had been handled by using Distributed Proofreaders.

The vast majority of materials in the Project Gutenberg library are in English, although the addition of materials in other languages was started in 1997. In 2004, Project Gutenberg Europe and Distributed Proofreaders Europe were formed to facilitate the process of adding more non-English works. Project Gutenberg now includes works in more than 50 languages.

It is noteworthy that the copyright on any book published before 1923 expired no more than 75 years later, at which point it entered the public domain. Any work published between 1923 and 1977 retains its copyright for 95 years. The copyright on any work published in later years expires 70 years after the author’s death or 95 years after publication in the case of a corporate work.

Sunday, November 18, 2012

Report on Specialization in the Canadian Chartered Accountancy Profession – December 1981

The 148-page Report of the Committee to Study Specialization in the Canadian Chartered Accountancy Profession was issued in December 1981. The Chairman’s Letter by W.D. Grace, FCA, states that: “The issue of specialization within the profession is not easily resolved. The Committee believes that the recommendations for a voluntary structured plan of specialization would prove to be of significant long term benefit to the Canadian public and to all members of the chartered accountancy profession. The Committee has addressed the issue of specialization through a lengthy process of research, discussion, and debate and by consideration of the present de facto situation and the specialty experiences of other accounting bodies and other professions.” The Committee recommended that four specific areas of practice be initially recognized as specialties: taxation, insolvency, business valuation and computer audit.

According to the booklet called Another Great Leap - CADesignated Specialists, Chartered Accountants in Canada now have access to six profession-endorsed specialist designations, some offered directly by the Canadian Institute of Chartered Accountants (CICA) and others through organizations that have been accredited by the CICA. Currently, more than 1,000 have earned the advantage of a CA specialist designation. Regardless of the route to the specialist designation, candidates for specialist certification need to demonstrate experience in the field, in addition to completing an evaluation process. As well, specialists must comply with continuing experience and professional development standards to maintain the designation.

For more information, read the CAmagazine article, “Breaking new ground” (published in December 1997, page 2). This article discusses the first specialist designation for investigative and forensic accounting. Also, refer to the CICA website section on CA Specialization and the Institute of Chartered Accountants of Alberta (ICAA) website section on Specialty Designations.