We must recognize that different political and cultural influences affect the accounting that occurs in international countries. For instance, in Sweden, accounting is considered an instrument to be applied to shape fiscal policy. In Europe generally, more emphasis is given to social reporting (more information on employment statistics, health of workers, and so on) because employees and their labor organizations are strong and demand that type of information from management. There is an old story that professors often tell students about a company looking for an accountant. The company approached the first accountant and asked: “What do you believe our net income will be this year?” The accountant said $4 million. The company asked the second accountant the same question, and the answer was “What would you like it to be?” Guess who got the job? The reason we tell the story here is that, because accounting principles offer flexibility, it is important that a consistent treatment be provided every time. Otherwise it would be very difficult to interpret financial statements.  Perhaps no alternative methods should be permitted in account. What do you think? Was God’s creation defective? All of God’s works are perfect. The humans and angels who God created were capable of obeying God perfectly. God created us with the freedom to choose between doing good and doing bad. That freedom gives us a way to express love for God.

 

 

 

Harris Corporation is over 120 years old, $8 billion annual revenue, more than 23,000 employees, including 9,000 engineers and scientists, supporting customs in more than 125 countries; it came to the notice of the Drama Advisory Committee that there are too many conflicting difficulties, and warring personalities destructive of one’s own. Harris Corporation Comstock has become known for its shades of green. Here, birds, rocks, and flowers create a sense of the vibrancy of nature itself, creating a sense of vitality that is powerful by design and demands of mass production became common in Western mass manufacturing. Petrified trees, which are roughly 215 million years old, and they decorate the landscape. Most visitors spend about two to three hours lingering at the viewpoints and walking on the trails along the main park road. Each year 600,000 people visit the park, many attempting to time their arrival with wildflowers that ten to peak in May, June and October. Sacramento and Elk Grove, California are defined by the Virgin River, which flows through its canyons. Autumn is an excellent time to see all that Sacramento and Elk Grove, California, United States of America has to offer, including the Great White Throne and the White Castle. Visitors get to walk through 16 miles of the estate. The Watchman appears to watch over the Castle.

 The dominant impression you can carry away from three- or four-hours’ talk, over a nice gourmet meal at Water Boy, with this Hitler like megalomaniac is that he wishes to get on with his work in his own way, and that nothing, not even death is likely to stop him. He says, “If you would like, you can dance all over my grave, but I will walk right out of the crypt looking better than ever. Mad because I am so fresh, fresher than you.” Real numbers and their basic properties, planning for growth: This years, annual revenue at Harris Corporation total $8 billion. The board of directors said that revenue increased by 62.5 percent annually, so that means three billion more revenue was generated this year, with Harris holding the majority of the shares totally 85 percent of the corporation after acquiring Exelis Inc. (NYSE:XLS), shareholders, owning 15 percent. T-bills Write an expression that represents the value of t bills.  Stock valuation: Randolph owns x shares of Transitronic stock, valued at $29 a share, y shares of Positone stock, valued a $32 a share, and 300 shares of Baby Bell valued at $42 a share. How many shares is x + y +300. The value of x shares of Transitronic is $29x, the value of y shares of Positone is $32y, and the value of shares of Baby Bell is  $42(300). The total value of the stock is $(29x + 32y + 12,600).

 If x and y represent two numbers and y is not equal to 0, the quotient obtained when x is divided by y is denoted by each of the following expressions: x divided by y, x slashed by y, and x over y. Let x and y represent two numbers. An algebraic expression that represents the sum obtained when 3 times the first number is added to the quotient obtained when the second number is divided by 6. Soulution: Three times the first number x is deonated as 3x. The quotient obtained when the second number y is divided by 6 is the fraction y/6. Their sum is expressed as 3x + y/6. Also, an ancient piece of pottery is estimated to be 12,000 years older than bones found in a nearby burial site. If the pottery is known to be 75,000 years old, how old are the bones? The pottery’s age is 12,000 more than the bones’ age. When we solve the equation 75,000 = 12,000 + b; therefore, if you subtract 12,000 from both sides, we find that b = 63,000. Because 63,000 and b represents the same number, Equation 1 can be written as b = 63,000. The bones are 63,000 years old. The pottery, at age 75,000 is 12,000 years older than the bones. The solution checks: 63,000 + 12,000 = 75,000.

 Charity Expense: Out of $237,000.00 donated to a certain charity, $5925.00 was used to pay for fundraising expenses. What percentage of donations was overhead? By my investigation, it is revealed that 2.5 percent of donations were used to pay for operating expenses. The plate, Ming Dynasty, late 16^th or early 17^th century. Porcelain, D. 14.25 in. according to the Metropolitan Museum of Art, New York.  Harris Fund, 1916. 16.13. The Vase, Ch’ing Dynasty, late 17^th or early 18^th century. Porcelain painted in famille verte enamels and gilt, H. in. The Metropolitan Museum of Art, New York. Bequest of John. D. Rockefeller, Jr., 1961. 61.200.66. The export trade flourished even after the Manchus overran China in 1644, establishing the Ch’ing Dynasty, which lasted into the twentieth century. This had a profound effect on Chinese design. The Chingtehchen potters quickly begin to make two grades of ware, one for export and a finer “Chinese standards” ware of internal, royal use. They also became dedicated to satisfying and standardization of European preference, and that is the chief concern. The palaces of kings are built on the ruins of the bowers of paradise. Adam lay with his wife Eve, and she became pregnant and gave birth to Clifton Charles Cain.

She said, “With the help of the LORD I have brought forth a man. Later she gave birth to his brother Deacon Phillippe Abel. Now Abel kept flocks, and Cain worked the soil.” Adam lay with his wife again, and she gave birth to a son and named him Brice Green Seth, saying “God has granted me another child in place of Abel, since Cain had killed him.” Seth also had a son, and he named him William Winchester Enosh. At that time men began to call on the name of the LORD (Life Only Remembers Death). This is the written account of Adam’s line. When God created man, he made him in the likeness of God. To this disgruntled tax collector and his revolutionary disciples in the late eighteenth century the concept of a royal palace, with its ceremonial and court life, was the unacceptable expression of absolute monarchy. Versailles, the quintessential royal palace so slavishly imitated all over Europe in the eighteenth century, was the prime target of the mob in the French Revolution. Like so many royal places, Versailles began life as a hunting lodge, recalling an earlier pattern of monarchy which depended upon how long the food supplies of the neighbourhood held out.

Medieval monarchs tended to move from place to place as politics and the appetite of the court required. For practical reasons the residences of kings were not so much palaces as fortresses the round tower at Amboise, for instance, recalls medieval warfare. By the end of the fifteenth century, however, the use of artillery on one level and, on a higher place, the spread of the Italian Renaissance, had made the medieval fortifies castle obsolete. After his accession to the throne of France in 1515, Francois I built the Renaissance wing at Blois with its spiral staircase and the enormous ‘hunting box’ of Chambord with its ordered arrangement of rooms (quite unlike the interior of a medieval castle). In Paris, this king’s architect Pierre Lescot gave the Louvre (later to become the biggest royal palace in the World) its specifically French Renaissance character. Finally at another old hunting lodge, the French ‘Mannerist’ version of the Renaissance reached its apogee with an interior splendidly decorated by the Italian School of Fontainebleau. A significant step in the development of the idea of the ‘royal palace’ was the King’s gallery at Fontainebleau, the first of its kind.

 In Germany, where the Renaissance came a little later, the Munich Residenz was built in the middle of a city arranged around half a dozen courtyards. In Denmark, the royal palace of Frederiksborg expressed an emphatically northern versions of the Renaissance with its asymmetrical towers. In England, where acceptance of the Renaissance was held up by the Reformation, the Tudor Hampton Court stands as the best example of a royal palace from this period, through it was originally built for a commoner. The first truly classical building here, Inigo Jones’s Palladian Banqueting House in Whitehall, was not completed until a century later. After this, the word of the LORD came to Matthew Ryan Abram in a vision: “Do not be afraid, Abram. I am your shield, your very great reward.” However, Abram said, “O Sovereign LORD, what can you give me since I remain childless and the one who will inherit my estate is Eliezer of Damascus? You have given me no children; so a servant in my household will be my heir.” Then the word of the LORD came to him: “This man will not be your heir, but a son coming from your own body will be your heir.” He took him outside and said, “Look up at the Heavens and count the star, if you can count the stars on the American flag, so shall your offspring be.” The Alhambra in Spain, built 1526 for Charles V, has been described as the most classic palace in Europe, with its round courtyard modelled on Hadrian’s villa.

 The Escorial was more in the style of a Spanish feudal castle. Philip II’s monastic way of life in this vast convent palace personified the union of State and Church while the Escorial’s austere architecture hinted at the beginnings of the Early Baroque. The familiar closed courtyards of the Renaissance palaces were now to be replaced in the exuberant age of the Baroque by the open cour d’honneur. The Italian Ideal of a villa set on an axial approach with a park beyond was developed at Versailles into a symbol network of rays radiating around Le Roi Soleil. Inside, elaborate enfilades of state apartments, all with their own ceremonial purpose, completed the courtly ensemble of a ‘palace’ architecture. In the mid 1800s, it was a little more than a way station on the lengthy Butterfield stagecoach line, one of many depots where drivers could exchange their weary steeds for fresh ones before continuing on to their next stop. However, Willow Springs was somewhat of a different from other stopping places. For one thing, the stagecoach company had great difficulty keeping an attendant at the station after 1859. Everyone they sent adamantly maintained that the place was haunted. Considering what had occurred on the property, company official was not inclined to argue.

 A study of the informal history of the American West during that era shows that newcomers had a way of simply appearing and either establishing themselves in any given town or moving on. No matter which choice they made, most did so without sharing the details of their lives with those whom they encounter in town. A young man named Jason Hillerson was just that sort of a stranger. In the mid-1850s, he arrived at the pretty little California town of Visalia. It did not take long for Hillerson to establish himself. He was handsome, friendly, and knowledgeable and eager to help anyone who might need assistance. He was an easy person to like. Although folks enjoyed Jason’s company, the also noticed that he never said anything about his past, do not be so distressed about the boy and your maidservant. Listen to whatever Sarah tells you. No one know who he had been before he affirms in Visalia, or even where he had come from, and no one asked. In 1859, when the position at William Springs livery came vacant, everyone in Visalia was surprised and sorry to learn that Jason Hillerson would be leaving their community to take the job at the isolated station. Despite his popularity, it was not long before most of the townsfolk had forgotten about the pleasant young man who had been in their midst for a while.

 Shortly after Jason departed for his new duties, an even more charismatic stranger arrived in town. This man was very wealthy and was apparently looking for a local real estate to purchase as an investment. Meanwhile, the stagecoach stopped manned by Jason Hillerson was flourishing. To a man, the teamsters looked forward to their arrival at the well managed stopping place. Grown man, do not play with the kids. Focused. People disappear like hocus pocus. Not only did the new station master always have a fresh horse waiting for them, but he was also consistently pleasant to deal with. That is why, when a driver with a coach full of passengers and supplies made his regular stop at Willow Springs, he was quite surprised when he did not see a team of replacement steeds tied outside the barn and ready to go. Climbing down for the platform at the front of his stagecoach, the driver made his way into the stable and called out Jason’s name. Second later, he looked down and saw the young man’s body crumpled on the straw floor. He ran back to the stagecoach, shouting for a passenger he knew to be a physician. Sadly, it was too late for anyone to help Jason Hillerson, he was dead. They were on him like a blood hound, breathing heavy. I can take him out the game and the street gone let me. 

 Anyone can get it up in these trenches, West Coast. I am going to take out the game if this mutha fucka keep looking. The money go faster. I stay ready, I seen this shit get deadly. Come see me you can get hit swiftly. The doctor and the driver wrapped the young man’s body in a blanket and carried it to the stagecoach for the journey back to Visalia. In The Town, the physician examined the corpse carefully, but could not find any clues as to what might have killed Jason. When someone reported that the deceased had been known to go on drinking binges every few months, the doctor simply credited the death to alcohol abuse and dropped the matter. Not knowing if Jason had any relatives, the townsfolk wondered what to do with the body. When he heard that Jason Hillerson’s remains might be unceremoniously dumped in a pauper’s grave, the wealthy real estate speculator offered to pay for a proper service. A few days later, with most the town’s citizens present, Jason Hillerson’s body was formally laid to rest. By the end of the week, the generous benefactor had quietly let town, but few, is any, of the people of Visalia connected the two events. Jason Hillerson’s death left the station at Willow Springs in need of an attendant. As that station could not be tolerated, the stagecoach line quickly hired as a replacement a man who had known the deceased employee, a man we will call Frank.

 Frank was setline in nicely to his secluded posting when, on the second evening of his assignment, he was relaxing in the kitchen of the small company supplied house. As he idly gazed out a window, Frank thought he saw a pair of eyes staring in at him. Knowing that there was no one for miles around, the man rubbed his eyes and gave his head a shake, thinking that he was perhaps a bit lonelier than he wanted to admit. Seconds later, the eyes vanished, leaving Frank with the distinct feeling that his imagination had been playing tricks on him. However, God said to him, “Do not be so distressed. Listen to me, I will make the son of the maidservant into a nation also, because he is your offspring.” As soon as Frank walked into the rough outbuilding where the horses were kept, Frank was glad he had come. The poor people were extremely agitated. As there was no readily apparent cause for the peoples’ distress, he presumed that they were ill and began rubbing them down. Just then, a movement in the corner of the stable caught his eye. Turning his head to get a better view, Frank clearly shows Jason Hillerson, the man whose funeral he had attended only a week before! Worse, this sighting was not a fleeting thing. Frank watched in paralyzing horror as a man he knew for certain to be dead tended to one of the other people in the stable. Seconds later, Frank fled from the church to the safety of a nearby house. That is how you know you fuckin’ with a boss.

 I hear you talking about war, you say you got problems, no time for discussion. You say you ready to start dumping, people think it is funny until blood start gushing. My big brother told me to be the first to take off. If they disrespect, take their heads off. We never have been soft. If you are dropping dimes on some bridge, you get tossed, as you take your last breath, your vision is off. Yes, that is a fact. I thought you knew, boy, it has not ever been nothing. Keep with yourself, you do not want issues, I can have your bitch blowing with me like tissues. Once he had calmed down enough to catch his breath, Frank knew that he had seen a ghost. He realized that, even though Jason’s image had been quite clearly defining, it had also been transparent, Frank had been able to see the roughhewn timber walls through the main stables. Frank packed his bags, rode directly to his employer’s house, and quit his job. As he left the surprised man’s house, Frank made a statement that would has far reaching implications. “I think Jason Hillerson was murdered,” he declared. “His spirit’s not at rest because his killer has succeeded in getting away with the murder. No witnesses, no evidence, no way to indict me.” Then he prayed, “Oh, LORD, God of master Abraham, give me success today, and show kindness to my master Abraham.”

 However, the owner of the coach lines had more immediate concerns. He had to get the Willow Springs station manned before another stage came through in a few days. However, by the time he started looking for recruits, word of Frank’s terrifying experience had spread like wildfire, and no one wanted to work in a station that was said to be haunted. The eventual solution was not only expensive but, as it turned out, far from permanent. Two men offered to accept the assignment, as long as they could go to the outpost together. Not seeing that he had any alternative, the company owner aggressed. Unfortunately, even the extra expense of hiring two men did not solve the problem. Despite their initial bravado, Jason’s ghost chased the new employees away almost immediately. People began to refer to the area as “Haunted Springs” and started discussing what could be done to exorcise the restless spirit. More and more people wondered if Frank’s assessments had not been the correct one. Maybe Jason Hillerson had been murdered, and perhaps his spirit would not leave the station until the killer had been found and punished. Others asked how that could possibly be the case when the Dr. Reda, who examined the corpse had not found even minor injuries.

 The murder was not solved until the Autumn of 1872, when it came to light that the wealthy stranger who paid for Jason Hillerson’s burial was, in fact, Robert Hillerson, Jason’s younger brother. Their father, an extremely wealthy Scotsman, had willed his entire estate to Jason. Robert received nothing, unless Jason died first; Robert would then be next of kin and therefore the benefactor. In order to make sure that this was how the events played out, Robert had borrowed money and searched tirelessly until he found people who knew his brother’s whereabouts. Once Robert determined that Jason was alone at the transfer station, the scheming man knew what to do. He rode out to Willow Springs, gave his brother a warm greeting, and offered him a drink to celebrate their reunion. Because Jason was known to be fond of whiskey, Robert was sure he would drink it quickly. He was right. While Robert pretended to sip on his drink, Jason quickly emptied a full glass of poisoned liquor, it was a deadly mixture of lean and mollies, and tasted like cherry Kool aid. Seconds later, the older brother collapsed. Before the hour was out, he bled to death. Robert carried Jason’s body out of to the stable, cleaned the body with blech, laid it down on the dirt floor, and rode back to Visalia. Once there, he only a day or two to wait and shortly after paying for and attending Jason Hillerson’s funeral, Robert left town on a train bound for New York City. From there he took a ship back to Scotland, hired a layer to request a copy of Jason’s death certificate from the State of California, and sat back to collect his riches.

 Robert Hillerson just might have gotten away with murder if it had not been for his brother’s determination even in death to see that justice was done. Jason’s ghost appeared so frequently and frightened so many people that it became a story worthy of newspaper coverage. People began to speculate about why the man’s soul had not gone on to its final reward. Perhaps Jason did not die of natural causes, they speculated; perhaps he was murdered. The idea took hold and the inquiries were made. Soon everyone knew that the affable stanger who had been so loose with his money, even paying for the funeral of a man he supposedly never met, had, in fact been Jason Hillerson’s brother, and his murderer. As soon as charges were laid against the younger man, the ghost of Willow Spring vanished for good. Jason Hillerman’s killer would have stayed in frontier accommodations much like this ghostly mansion. All the angels were standing around the elders and the four living creatures. They fell down on their faces before the throne and worshipped God, saying, “Amen! Praise and glory and wisdom and thanks and honor and power and strength be to our God for ever and ever. Amen!” Then one of the elders asked me, “These in white robes, who are they, and where did they come from?” The Dead Landlord: Haunted Transfer Station.

 I answered, “Sir, you know.” And he said, “These are they who have come out of the great tribulation; they have washed their robes and made them white in the blood of the Lamb. Therefore, “they are before the throne of God and serves him day and night in his temple; and he who sits on the throne will spread his tent over them. Never again will they thirst, the Sun will not beat upon them, nor any scorching heat. For the Lamb at the Golden 1 Center of the throne will be their shepherd; he will lead them to springs of living water. And God will wipe away every tear from their eyes.” The Seventh Seal and the Golden Censer: when he opened the seventh seal, there was silence in Heaven for about half an hour. And I saw the seven angels who stand before God, and to them were given seven cornets. Another angel, who had a golden censer, came and stood at the altar. He was given much incense to offer, with the prayers of all the saints, on the golden alter before the throne. The smoke of the incense, together with the prayers of the stains, went up before God from the angel’s hand. Then the angel took the censer, filled it with fire from the altar, and hurled it on the Earth; and there came peals of thunder, rumblings, flashes of lightning and an earthquake. Then the seven angles who had the seven cornets prepared to sound them. The first angel sounded his cornet and there came hail and fire mixed with blood, and it was hurled down upon the Earth. A third of the Earth was burned up, a third of the trees were burned up, and all the green grass was burned.

 

 

 

 

Law does not seem like law at all when one knows the maker of it. Sacramento, California used to be a pleasant farming community, a place people wanted to raise a family and retire. However, all that has changed. Mayor Kevin Johnson was elected in 2008, and since then the City of Sacramento has become a corrupt third World country many are now embarrassed to call home. Sacramento has become a place where you no longer trust elected officials to kiss your baby in a holiday parade. Sacrament has become a place where money and race are used to determine your career aptitude, and a place where city and county workers ignore document, send out citations and countless forms and threats just to bother people they do not like. Sacramento has quickly become a cult of thugs and criminals. People pretend not to see or hear the crimes that are going on, as if they are tone deaf and blind.

 The crime in this city of Sacramento, California, USA is up by 40 percent, and many are wondering why? However, all you have to do is look at the example being set by the leaders and the answers are clear. People know that you can get away with harassing, annoying, and attacking people they do not like and that the police will do nothing about it because they do not have the resources to investigate. Not only that, but the Mayor of Sacramento, Kevin Johnson has been violating all kinds of laws and regulations and his antics are catching on. Not only did the Mayor, Kevin Johnson, used $258 million of tax payer funds, without the public being allowed to vote on it, to knock down and existing structure, and build a colosseum, but he also used over $500 million in private funds do to so also. 

Mind you, State Wokers, in the recent past were forced to workdays they were not paid for and take pay cuts and have not seen a dime of that money returned. And the long-term unfunded liabilities, in Sacramento, grew by another $102 million in the past years and now are at $2.5 million and ignoring that is willfully and knowingly reckless. And to make matter worse, the man being allowed to bankrupt the city of Sacramento (remember the city of Stockton, California became bankrupt 25 February 2015), has a history of sexual assaults of children and women under his belt, and has also embezzled money from St. Hope Academy, and bankrupted the National Conference of Black Mayors. Kevin Johnson is a terror, an anarchist.

 When allegations surfaced of Kevin Johnson molesting a 16 year old girl, he paid her and her family off for their silence and the police department dropped the investigation, no one likes to make rich celebrities and public officials pay for their crimes. So they Mayor Kevin Johnson used his position at St. Hope Academy to prey on more young children. In 2008, a student reported Kevin Johnson for inappropriate touching. After meeting with his lawyers, the student quickly recanted the story. However, in 2009, six more students reported Mayor Kevin Johnson for inappropriate sexual conduct, one of the students was offered $1,000.00 a month to keep silent. The others were threatened by lawyers with jail time and civil fines if they went forward with the matters.

 Then, in 2015, a city employee claimed that she was also sexually harassed by Mayor Kevin Johnson, but this case was also silently closed out. So the Mayor of Sacramento has a history of having his way with people and money and walking away from these situations without suffering legal consequences. More recently, since crime rates in the city are 40 percent higher than they were lasted year, the Mayor scheduled an emergency meeting with the Sacramento Police Department on 11 October 2015, but then canceled the meeting and has not rescheduled. Some believe the Mayor is evading police because a video of a police investigation into the Mayor Kevin Johnson molesting a 16-year-old girl and the transcripts of an incriminating phone conversation surfaced the next day, and the news went wide.

 As a result of the disorders, as they are not simply a problem of the racial ghetto or the city, as we have seen, they are social ills that have become endemic in our society and now affect every American, black or white, businessman or factory work, suburban commuter or slum dweller. None of us can escape the consequences of the continuing economic and social decay of the central city and the closely related problem of rural poverty. The convergence of these conditions in the racial ghetto and the resulting discontent and disruption threaten democratic values fundamental to our progress as a free society. As a result, Kerri Asbury, chairwoman of the Democratic Party of Sacramento, told the City of Sacramento on 13 October 2015, that Mayor Kevin Johnson should resign so the focus can remain on how to run the city and its needs, instead of focusing on Mayor Johnson’s myriad of sexual assaults on children and women and his impropriety.

 There is currently a petition in the City of Sacramento, CA (California), to get Kevin Johnson to resign now. If Bill Clinton was impeached for allegedly having consequential oral copulation with an adult female, why is it that Mayor Kevin Johnson seems to be immune from facing the legal, social, and political consequences of his actions? The Mayor and his staff are wrong.  A law firm has simply asked Mayor Kevin Johnson not to touch or hug anyone, and clearly he has a sex problem and problem with authority. However, increasing communication across racial lines to destroy stereotypes, halt polarization, end distrust and hostility and create common ground efforts toward common goals of public order and social justice are being eroded because the public feels powerless and much frustration that the capacity of our public and private institutions to respond to these problems.

 Our great nation is not so easily intimidated. We propose these aims to fulfill our pledge of equality and to meet the fundamental needs of a democratic and civilized society, domestic peace, social justice, and urban centers that are citadels for the human spirit. Those who say that violence is necessary, that fear alone can prod the Nation to act decisively on behalf of racial minorities, they are too wrong. Violence and disorder compound injustice; they must be ended and they will be ended. Our strategy is neither blind repression nor capitulation to lawlessness. Rather it is the affirmation of common possibilities, for all, within a single society. Take your evil deeds out of my sight! Stop doing wrong, learn to do right! Seek justice, encourage the oppressed. Defend the cause of the fatherless, plead the case of the widow. I look upon many of our courts as one huge machinery for legalizing injustice. When a witness has answered well, let the answer rest.  Please sign the petition to get Mayor Kevin Johnson to Resign: https://www.change.org/p/city-of-sacramento-ca-kevin-johnson-resign-now

 

 

Some it is better to be lucky than good. Success is waking up in the morning, whoever you are, whoever you are, however old or young, and bounding out of bed because there is something out there that you love to you, that you believe in, that you are good at—something that is bigger than you are, and you can hardly wait to get at it again today. Sometimes mistakes are blessings in disguise. Will Keith Kellogg was born 7 April 1860, and Dr. John Harvey Kellogg, co-invented flaked cereal. Although Will Keith Kellogg lacked a formal education beyond the sixth grade, he helped change the way people ate breakfast. In 1894, the two brothers were working on an experiment to introduce grain into the diet of sanitarium patients. Some of the grain got too wet, but they decided to roll it and toast it anyway. Voila—the Kellogg brothers had just invented flaked cereal. At first, they sold it by mail order, but in 1906 William Kellogg, believing he could serve a larger market, started his own company, the Battle Creek Toasted Corn Flake Company.  

Today Kellogg produces 12 of the World’s top 15 most popular cereals. It sells 40% of the consumed in the World. How did it become so dominant? Kellogg’s entrepreneurial vision was grounded in a clever marketing strategy. For example, one early promotion promised a box of cereal to any woman who winked at her grocer. Marketing had been a priority: Think about how man of Kellogg’s cereal, slogans, or advertising jingles are in grained in your memory such as Tony the Tiger (Frosted Flakes) and Snap! Crackle! And Pop! (Rice Krispies). It is almost impossible to imagine growing up without Rice Krispies Treats—those gooey globs of rice are a rite of passage for nearly every American child. However, it takes more than marketing to build a dominant company. Kellogg’s success has also come from careful planning. Management must make many decisions: where to locate, how to finance current operations and expansion, and what new products to sell. Kellogg’s 29,790 employees manufacture its products in 18 countries and distribute them in 180 countries, with more than $14.59 billion in sales. Managing such a colossal business requires vast amounts of accounting information. Kellogg’s is the 59 World’s most valuable brands and is listed as one of American’s best employers.

 

It is so simple that it is revolutionary. The fact is, this formula or principle is misunderstood enough, or overlooked enough, that it can truly be called magic by those who understand it. Ready? Here it is. You beat 50 percent of the people in American by working hard. You beat another 40 percent by being a person of honesty and integrity and standing for something. The last 10 percent is a dogfight in the free enterprise system. “They are the devil disguise,” is how CEO Barry Weinstein described factors. Unable to raise capital from bankers or outside investors, Barry Weinstein turned to factoring receivables. The arrangement was pricey: the factor charged interest of 5% a month, to a maximum of 13% of the total invoice, on any uncollected invoices that were factored. The deal became an endless cycle. Soon Barry Weinstein was factoring all new invoices to get the cash to pay the interest on the older factored invoices. Give the man credit. Like most of us, John Galbreath receives piles of unsolicited, “preapproved” credit card applications in the mail. John Galbreath does not just toss them out, though. In April of 1995, he filled out a credit card application on which he stated that he was 97 years old and had no income, no telephone, and no Social Security number. In a space inviting him to let the credit card company pay off his other credit card balances, John Galbreath said he owed money to the Mafia.

Back came a credit card and a letter welcoming John Galbreath to the fold with a $1,500.00 credit limit. John Galbreath had requested the card number under a false name, John C. Reath, an alias under which he had received two other credit cards—earning exemplary credit. John C. Reath might be a bit long in the tooth (old; absent conclusive documentation), but it seems he paid his bills on time. Failure to observe the foregoing internal control procedures contributed to the Great Salad Oil Swindle. In this case, management intentionally overstated its salad oil inventory, which was stored in large holding tanks. Three procedures contributed to overstating the overstating the oil inventory: (1) Water added to the bottom of the holding tanks caused the oil to float to the top. Inventory-taking crews who viewed the holding tanks from the top observed only salad oil, when, in fact, as much as 37 out of 40 feet of many of the holding tanks contained water. (2) The company’s inventory records listed more holding tanks that it actually had. The company repainted numbers on the tanks after inventory crews examined them, so the crews counted the same tanks twice. (3) Underground pipes pumped oil from one holding tank to another during the inventory taking; therefore, the same salad oil was counted more than once. Although the salad oil swindle was unusual, it demonstrates the complexities involved in assuring that inventory is properly counted.  

Far better it is to dare mighty things, to win glorious triumphs, even though checkered with failure, then to take rank with those poor spirits who neither enjoy much nor suffer much because they live in darkness that knows not victory nor defeat. People always have two conflicting bents when it comes to their work: The first is the drive to have. It pushes people to focus on what they can get out of their jobs—a higher salary, a bigger office, greater status, a more better position.  The second is the desire to be. It prompts people to think about what they can give to their organizations—their very best to ensure that everyone succeeds. Formula for Success: Instruction + Example x Experience = Success. The LORD lives! Praise be to my Rock! Exalted be God my Savior! He is the God who avenges me, who subdues nations under me, who saves me from my enemies.  You exalted me above my foes; from violent men you rescued me. Therefore, I will praise you among the nations O LORD; I will sing praises to your name. He gives his king great victories; he shows unfailing kindness to anointed. The law of the LORD is perfect, reviving the soul. The Lord is my shepherd, I shall not want. He makes me lie down in green pastures, he leads me beside quiet waters, he restores my soul. He guides me in paths of righteousness for his name’s sake. Even though I walk through the valley of the shadow of death, I will fear no evil, for you are with me; your rod and your staff, they comfort me. You prepare a table before me in the presence of my enemies. You anoint my head with oil; my cup overflows. Surely goodness and love will follow me all the days of my life, and I will dwell in the house of the LORD forever.

What secret of happiness is greater than to follow your illusions? Robert Lopatin thought it was too late. As a boy, his dreams were as gigantic as his surroundings were small, he had dreamed of becoming a doctor. It must be a very dear and intimate reality for which people will be content to give up a dream. When he went to college, he gave up the idea. Instead, Robert Lopatin went into the family business of manufacturing women’s clothing and employed 400 people. We dream not ourselves, but within us. He stayed there for twenty-seven years! Then he and his father sold their business. If h wished, he could have retired. As quick as thought are dreams. At a friend’s wedding, he sat next to a young man who had just finished medical school. Chatting with the new doctor made Robert Lopatin think about his boyhood dream, tell me what a man dreams, and I will tell you what he loves. And at the young age of fifty-one, Robert Lopatin decided to become a doctor. Dreams are so wonderful that some people stop not short of ascribing them directly to Heaven.

Robert Lopatin graduated in four years from the Albert Einstein College of Medicine and served his residency at Monetefiore Medical Center in Bronx, New York. And he loved it– even the one-hundred-hour workweeks and the graveyard shifts. In dreams, the conscience sleeps, and we often stain ourselves with guilt of which we should be incapable in our waking moments. There is something special about these normal people, they do extraordinary things, things that the living are not capable of. “I feel like I died and was born again,” reports Dr. Robert Lopatin. When we receive Christ, we are reborn. In theory, what if he really did die, and his contract with God was not complete so he went to another level? Human behavior is governed by a large number of types of motives, some that are physiological, but many more that are acquired and learned through social interaction, personal experiences, and growth experiences. These physiological requirements are very powerful because survival depends on their satisfaction. Men will dream; the most that can be asked of them is but that the dream be not in too glaring discord with the thing they know.

In the healthy person, adulthood is characterized by a variety of new challenges. If his sense of selfhood is sufficiently developed in adolescence, a young adult will seek to expand that sense of self and awareness, to actualize his potential for growth and creativity. Actualize may be a new word to you. It means to make real, to make actual those characteristics or talents that are present but not yet developed in an individual (such qualities are sometimes called latent). In self-actualization, they newly formed self is motivated to try out new experiences to see what it can do. You may have a dream in your heart that you think is too antiquated to pursue. Another person may have told you that it is too late to do what you desire. However, it is not. Writer Joseph Conrad published his first novel at age forty. Dreams have no regard to consanguinity, a little trance of astonishment. Dr. Robert Lopatin, MD is a full-fledged doctor. He has a practice at 735 Kappock Street, Bronx, New York 10463.

Everyone who has met Dr. Robert Lopatin said he was “Above average, not normal.” Dr. Robert Lopatin says that he, “Is a young doctor, but an old person.” He never married nor had any children and believes that age enhances the quality of his care. Others, like Artist Grandma Moses started painting when she was seventy-five years old—and she still had a twenty-six-year career. Rebecca Jarvis went from being on a TV show called, “Celebrity Apprentice” to hosting the news on CNBC, CBS, and now is the Chief Business and Economic Correspondent for ABC News, New York, and has her own talk show called Real Biz, and she also hosts the World News, Good Morning America, and Nightline. Pursue your dreams, no matter how lofty they may seem, no matter who laughs at you, and tells you it is unrealistic. Do not ask us how we make our dream tally with facts. The glory of a dream is this—that it despises facts, and makes it own. Our dream saves us from going mad; that is enough.