Immigration Mythology {Part 1}

Like most Americans, I had a variety of summer jobs as a teenager.  One situation stands out more than others; it was by far the worst, and hottest.

Between 10th and 11th grade, I worked as a "grape swamper," in vineyards west of Phoenix, AZ.  Swampers were the least experienced, hauling crates from the pickers (up and down the rows of grapevines) back to the packing trailer.  We worked from 4AM to 1PM, when it became unbearably hot to be outside.  I used to tell people that the best part of living in Phoenix is that when you die and go to hell, it will be 10 degrees cooler when you get there.

Are You Qualified to Teach Me?

I graduated from the University of Arizona, which at that time, was one of the top 10 schools of accounting.  I'm not sure how that was measured, or who did the measuring, but that's what we were told by all the recruiters from the large accounting firms.

I haven't got a prayer... but I'll run anyway.

As the Republican candidates elbow their way to the podium, we should keep in mind what they already know about 2012.  None of the "announced" (or even the posturing" candidates have a prayer of getting elected President of the United States.

Calculus? You've got to be kidding!

I took calculus in high school.  It was part of the the "college prep" curriculum:  algebra (9th); geometry (10th); trigonometry (11th); calculus (12th).  I was herded along with classmates, oblivious to the actual uses of this "higher math."

Getting Ready for 2012 Spectacle

Who really elected Barack Obama?
“The truth that makes men free is for the most part the truth which men prefer not to hear.” ~ Herbert Agar

This is NOT an endorsement of any political candidate, party or special interest.



Conservatives and liberals, left-wing and right-wing extremists, talk-radio entertainers, TV talking-heads, Democrats, Republicans and Independents continue the debate… “Who Elected President Barack Obama?”

Take Me Out (of) the Ball Game

Imagine how excited you might be to find the following employment ad in the classifieds:

Earn $2+ Million/Yr. Work Apr-Sept; poss OT in Oct.  Only req'd to work in good weather; no rainy days! Travel to major cities; stay at best hotels. Only expected to be productive 20%-30% of time; excellent performers (productive 30%-35%) earn much more. Random drug-testing conducted; not taken seriously though (should not impact career earning capacity).  Add'l income potential fm endorsements, TV and personal appearances, product sales.

Rationales Used to Justify Unethical Behavior

IMMENSITY ("Bigness")

There is a common perception that if one commits an unethical act against a large entity, no one will really be harmed.  Examples include:  padded time sheets and expense accounts; taking office supplies home; cheating on tax returns; and falsifying insurance claims.  While very few people would ever consider stealing a neighbor's lawn furniture, a sizable number would think little of taking a set of towels from a hotel room. The first action would cause harm to someone associated with a face and name; the second is a violation of a corporate organization — in the perpetrator's view, a non-entity.

Motivations for Ethical Behavior

PUNISHMENT/REWARD

This is the most basic motivator for ethical behavior, and is closely tied to the first developmental stage, duality.  Most of the legal rules fall into this category.  People at this level evaluate the relative punishment or reward proceeding with an action.  The punishment or reward reward before proceeding with an action. The punishment or reward associated with the act gives the individual an idea of how right or wrong something is. For example, murder must be a more significant wrong than jaywalking. The punishment for the former may be the gas chamber, versus a small monetary fine for the latter.

Pentagon of Integrity

There are five basic sources of pressures individuals face in daily activities.The ability to resist these temptations creates the core of an individual's ethical character.
The categories of temptations can be summa­rized as follows:

 POWER - There are five principal types of power sought in our society:

Political - The drive to accumulate constituents/votes.

Religious - The motivation to acquire followers to a particular belief.

Traditional Sources of Ethical Training

family

The family unit is the primary foundation of behavioral learning and establishment of values. Unfortunately, American families have changed drastically in the past seventy-five years. The post­ war (World War II) construction of suburbs and super-highways allowed people to seek jobs in cities, often far from "home," removing their children from frequent interaction with grandparents and other family members (aunts, cousins, etc.).  While creating more mobility, it also caused two long-term difficulties. 

The Absurdity of Audits

The following companies have at least 5 things in common:

 Bank of America • JPMorgan Chase • Capital One Bank (Credit Cards) • Goldman Sachs • Citigroup • Keycorp • Wells Fargo • AIG (Insurance) • American Express • US Bancorp • Merrill Lynch • General Motors (including GMAC Financial Services) • Chrysler (including Chrysler Financial)    Answers below*

The general public tends to think of certified public accountants primarily as tax preparers, but anyone can help you file taxes.  Basically, the only thing CPAs can do that you can’t (legally) do is issue an “opinion” on financial statements; specifically, performing the “annual audit.”

For many organizations, foregoing the annual audit is not an option; they are often required by law, grant requirements or loan covenants.  Most directors and stockholders/members (and lenders!) are under the impression the audit is an indication all is well.  By the time an audit report is received (4-6 months after year end) the organization could be in serious trouble.  Even then, it never addresses critical questions: