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<p align="center">
<img border="0" src="../graphics/hronthejob.jpg" width="504" height="54"></p>
<p class="MsoNormal" align="center" style="text-align:center"><b>
<span style="font-size: 18.0pt">DOES THAT LAW APPLY TO ME?</span></b></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">As
your company grows, you become subject to more federal employment regulations.
An employer with 8 employees has fewer laws with which to comply, than does
an employer with 50 employees. In many cases hiring one more employee,
even for a short time, can put you over the threshold into new employment regulations.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">So,
just what are these laws and thresholds?</font></p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>One Employee</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><u><font size="-1">Federal
Labor Standards Act (FLSA):</font></u><font size="-1"> Regulates wages,
hours of work and overtime.</font></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>National
Labor Relations Act (NLRA):</u> Employers cannot prevent employees from
forming or joining a union.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Drug
Free Workplace Act:</u> You must make an ongoing effort to keep your workplace
free of drugs. Requires training sessions, posters and support referrals.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Employee
Polygraph Act:</u> Forbids most uses of Polygraph tests in employment.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Employment
Retirement Income Security Act (ERISA):</u> regulates employee benefits,
including pension and profit sharing plans. Requires filing federal reports.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Hazard
Communications Standard (HAZCOM):</u> requires employers to inform employees
of all hazardous chemicals and substances in the work place and to provide information
on antidotes and first aid.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Equal
Pay Act (EPA):</u> Forbids discrimination in pay on the basis of gender.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Federal
Tax Withholding:</u> Requires the deduction and payment of Social Security
taxes.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Health
Insurance Portability And Accountability Act (HIPAA):</u> Employers must
accommodate employees in carrying insurance benefits during leaves and on to
next employment, limits the time allowed for pre-existing conditions and requires
privacy of individual�s medical records.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Immigration
And Reform Control Act (IRCA):</u> Requires employers to verify that workers
are legally entitled to work in the U.S.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Occupational
Safety and Health Act (OSHA):</u> Requires employers to maintain a safe
workplace free from recognized hazards.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Veterans
Employment Opportunities Act:</u> For companies that engage in federal
(and most states) contracts, requires special effort to employ veterans. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Military
Leave- Uniformed Services Employment and Reemployment Rights Act (USERRA):</u>
Prohibits discrimination against veterans and employees on military leave.</font></p>
<p class="MsoNormal"> </p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>15 Employees</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><u><font size="-1">Pregnancy
Discrimination Act (PDA):</font></u><font size="-1"> Forbids discrimination
on the basis of pregnancy, childbirth or related conditions.</font></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Americans
With Disabilities Act (ADA):</u> Forbids discrimination in employment
against disabled individuals, requires accommodation in work and facilities
accessibility. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Civil
Rights Act Of 1964 / Title VII:</u> Prohibits discrimination on the basis
of race, color, religion, sex and national origin. (Although such discrimination
is illegal for all employers, carrying out the processes of Tile VII is not
required for employers with less than 15 employees.)</font></p>
<p class="MsoNormal"> </p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>20 Employees</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><u><font size="-1">Age
Discrimination In Employment Act (ADEA</font></u><font size="-1">): Forbids
discrimination against those aged 40 or over.</font></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Consolidated
Omnibus Benefits Reconciliation Act (COBRA):</u> Requires employers to offer
employees the opportunity, and to accommodate their desire, to continue group
health plans at their own expense when on leave or when leaving employment.</font></p>
<p class="MsoNormal"> </p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>50 Employees</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><u><font size="-1">Family
And Medical Leave Act (FMLA):</font></u><font size="-1"> Requires employers
to allow employees 12 weeks unpaid leave in any 12-month period for childbirth,
adoption and serious illnesses. </font></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Affirmative
Action Plan (AAP):</u> For companies that engage in federal (and most
states) contracts of $50,000 or more, requires a written plan to proactively
provide employment opportunities for women and minorities.</font></p>
<p class="MsoNormal"> </p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>100 Employees</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><u><font size="-1">Worker
Adjustment and Retraining Notification Act (WARN): </font></u><font size="-1">Requires
employers to give as much as 6 months advance notice to employees and the community,
before large layoffs, shutdowns or plant closings.</font></font></p>
<p class="MsoNormal"> </p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Some
states may have additional laws or may make these laws more stringent.
</font></p>
<hr>
<h2 style="margin-left:.75in" align="center">
<font face="Verdana" color="#008000">Have an employment question?</font></h2>
<h3 style="margin-left:.75in" align="center"><font face="Verdana">Send it to
<a href="mailto:[email protected]?subject=From HR On The Job">
[email protected]</a></font></h3>
<p style="margin-left:.75in" align="center"><b><font face="Verdana" size="2">
Please include Company Name and Association in your e-mail. Company
identification will be kept confidential.</font></b></p>
<hr>
<h2 align="left"><b><u><font
face="Verdana, Arial, Helvetica, sans-serif">Hitchhiking on the Information
Highway</font></u></b></h2>
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"><b><font
size="4" color="#FF0000">Dateline: August 2004</font></b></font></p>
<p class="MsoNormal"><i><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Note. Although we attempt to provide the HRU update on the first
of each month, we are normally delayed awaiting the release of several
monthly government statistical reports. We will hereafter update the information
as each report becomes available without waiting for all of them to be
released.</font></i></p>
<p> </p>
<table border="0" width="100%" height="376">
<tr>
<td width="100%" height="370">
<h3 class="MsoNormal"><b><span style="font-size: 14.0pt"><font face="Verdana, Arial, Helvetica, sans-serif"><u>Employees
Don�t Believe You When You Tell Them What You�re Paying For Benefits</u></font></span><u><font face="Verdana, Arial, Helvetica, sans-serif">!</font></u></b></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A
recent Towers-Perrin study showed that 53% of employees did not believe
their companies when they were told the cost of providing health benefit
insurance. The study also reported that 28% felt that �It would
be inappropriate for (companies) to ask them to help absorb costs�.
Employers need to communicate to employees all the cost of all the benefits
provided, and to inform them whenever costs change. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Very
few employees exercise their COBRA rights (To continue their benefits
at their own expense when leaving the company) because of the shock of
absorbing the full cost.</font></p>
<p class="MsoNormal"> </p>
<h3 class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><b><u>Looking
For Mexican Workers? They�re Hop scotching to Canada!</u></b></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Canadian
recruiters are now going to Mexico to find job candidates who will work
in construction, hotel, landscaping and meatpacking jobs. The Canadians
have adopted a plan similar to President Busch�s proposal. They�re
beating us at our own game.</font></p>
<p class="MsoBodyText2"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Must
You Allow An Employee to Have A Representative At A Disciplinary Interview?</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">In
a unionized workplace, you are required to allow an employee to bring
in a representative as a witness and as counsel to an interview where
disciplinary action may occur. But recently the NLRB ruled that
you are not required to do so in a non-union workplace.</font></p>
<p class="MsoNormal"> </p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>Productivity VS
Time Off</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
U.S. has been the leader in world productivity since World War II.
This is one of the main reasons for our higher standard of living.
Americans take an average of 17 days of vacation a year. Europeans
take 25 to 45 days. They also take many more holidays, use more
sick leave and other paid time off. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">But
as the pressure to expand leave time for FMLA, and other purposes continues,
Americans are taking more time off than before. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A
Reuter�s News Service report may be showing the effect of that expansion.
Australia, which has not followed that trend, is now the most productive
country on the planet. The U.S. is second.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Is
this a sign of things to come?</font></p>
<p class="MsoNormal"> </p>
<h2 class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><span style="text-decoration: none"><b><u>
QUOTES OF THE MONTH</u></b></span></font></h2>
<span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<p class="MsoNormal"><b>�The free lunch has still to be invented�</b></p>
<p class="MsoNormal">
Alan Greenspan</p>
<p class="MsoNormal"> </p>
<p class="MsoNormal"> </p>
<p class="MsoNormal"><b>�I told my psychiatrist that everyone hates me.
He said that I was being ridiculous, everyone doesn�t know me.�</b></p>
<p class="MsoNormal">
Rodney
Dangerfield</p>
<p class="MsoNormal"> </p>
<p class="MsoNormal"> </p>
<p class="MsoNormal"><b>�Government is the great fiction, through which
everybody endeavors to live at the expense of everybody else.� </b></p>
<p class="MsoNormal">
Fredrick
Bastiat</p>
<p class="MsoNormal"> </p>
<p class="MsoNormal"> </p>
<p class="MsoNormal"><b>�Some people are born on third base and go through
life thinking they�ve hit a triple�</b></p>
<p class="MsoNormal">
Barry Switzer</p>
<p class="MsoNormal"> </p>
<p class="MsoNormal"> </p>
<p class="MsoNormal"><b>�As yet, George Bernard Shaw hasn�t become prominent
enough to have any enemies. But none of his friends like him.�</b></p>
<p class="MsoNormal">
Oscar Wild</p>
<hr width="75%">
<table border="0" width="33%">
<tr>
<td width="64%" valign="top">
<div style="border-style: solid; border-width: 1; padding-left: 4; padding-right: 4; padding-top: 1; padding-bottom: 1">
<p align="left"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b>Minimum Wage:</b></font></p>
</div>
</td>
<center>
<td width="100%" valign="top"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif">$5.15/hr.</font></td>
</center>
</tr>
</table>
<table border="0" width="99%">
<tr>
<td width="13%" valign="middle" style="border-left-style: solid; border-left-width: 1; border-right-style: solid; border-right-width: 1; border-top-style: solid; border-top-width: 1"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>Average
Income:</b></font></td>
<td width="67%" style="border-left-style: solid; border-left-width: 1">
<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber4" height="76">
<tr>
<td width="100%" height="76">
<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber5">
<tr>
<td width="50%" align="center"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Hourly</font></b></td>
<td width="50%" align="center"><b><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">Weekly</font></b></td>
</tr>
</table>
<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber6" height="50">
<tr>
<td width="25%" height="50">
<p align="center"><u><font size="-1">July</font></u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>
2003</u><br>
$15.40</font>
</td>
<td width="25%" height="50">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>
July 2004<br>
</u>$15.70</font>
</td>
<td width="25%" height="50">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<u>July 2003</u><br>
$517.44</font>
</td>
<td width="25%" height="50">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<u>July 2004</u><br>
$529.09</font>
</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
<td width="20%">
<table border="0" width="99%" height="78">
<tr>
<td width="100%" height="40">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Family of<br>
Four</u></b></font>
</td>
</tr>
<tr>
<td width="100%" height="30">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif">$64,000 (annual)</font>
</td>
</tr>
</table>
</td>
</tr>
<tr>
<td width="13%" bgcolor="#C0C0C0" style="border-left-style: solid; border-left-width: 1; border-right-style: solid; border-right-width: 1; border-bottom-style: solid; border-bottom-width: 1"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>Federal<br>
Poverty Level:</b></font></td>
<td width="67%" bgcolor="#C0C0C0" style="border-left-style: solid; border-left-width: 1"> </td>
<td width="20%" bgcolor="#C0C0C0">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">$17,650 (annual)</font>
</td>
</tr>
</table>
<hr noshade color="#000000">
<table border="0" width="99%">
<tr>
<td width="100%" style="border-style: solid; border-width: 1">
<h3><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b><u>Benefits <br>
</u></b><i>as a Percentage of Payroll</i></font></h3>
</td>
</tr>
</table>
<table border="0" width="100%" height="275" style="border-collapse: collapse" bordercolor="#111111" cellpadding="2">
<tr>
<td width="31%" height="45" valign="top" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1997</b></font></p>
</td>
<td width="5%" height="45" valign="top" align="left" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>24.8%</b></font></p>
</td>
</tr>
<tr>
<td width="31%" height="46" valign="top" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font size="-1"><b><font face="Verdana, Arial, Helvetica, sans-serif">
1998</font></b></font></p>
</td>
<td width="5%" height="46" valign="top" align="left" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>23.4%</b></font></p>
</td>
</tr>
<tr>
<td width="31%" height="46" valign="top" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font size="-1"><b><font face="Verdana, Arial, Helvetica, sans-serif">
1999</font></b></font></p>
</td>
<td width="5%" height="46" valign="top" align="left" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>22.8%</b></font></p>
</td>
</tr>
<tr>
<td width="31%" height="46" valign="top" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font size="-1"><b><font face="Verdana, Arial, Helvetica, sans-serif">
2000</font></b></font></p>
</td>
<td width="5%" height="46" valign="top" align="left" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>26.1%</b></font></p>
</td>
</tr>
<tr>
<td width="31%" height="46" valign="top" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font size="-1"><b><font face="Verdana, Arial, Helvetica, sans-serif">
2001</font></b></font></p>
</td>
<td width="5%" height="46" valign="top" align="left" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>27.1%</b></font></p>
</td>
</tr>
<tr>
<td width="31%" height="46" valign="top" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font size="-1"><b><font face="Verdana, Arial, Helvetica, sans-serif">
2002</font></b></font></p>
</td>
<td width="5%" height="46" valign="top" align="left" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>
30.0%</b></font></p>
</td>
</tr>
<tr>
<td width="31%" height="46" valign="top" bordercolor="#000080" bgcolor="#C0C0C0">
<span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<b><i> In 2002, employee benefits represented 30% of the total compensation
an employee received.</i></b>
<p><b><i> Those benefits ranked are:</i></b>
</font></span>
<p>
</td>
<td width="5%" height="46" valign="top" align="left" bordercolor="#000080" bgcolor="#C0C0C0">
</td>
</tr>
<tr>
<td width="31%" height="46" valign="top" bordercolor="#000080" bgcolor="#C0C0C0">
<span style="text-decoration: none"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">
Health Care Benefits</font></span></td>
<td width="5%" height="46" valign="top" align="left" bordercolor="#000080" bgcolor="#C0C0C0">
<span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
11.5%</font></span>
<p>
</td>
</tr>
<tr>
<td width="31%" height="46" valign="top" bordercolor="#000080" bgcolor="#C0C0C0">
<span style="text-decoration: none"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">
Paid Time Off</font></span></td>
<td width="5%" height="46" valign="top" align="left" bordercolor="#000080" bgcolor="#C0C0C0">
<span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
10.4%</font></span>
<p>
</td>
</tr>
<tr>
<td width="31%" height="46" valign="top" bordercolor="#000080" bgcolor="#C0C0C0">
<span style="text-decoration: none"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">
Retirement Savings Plan</font></span></td>
<td width="5%" height="46" valign="top" align="left" bordercolor="#000080" bgcolor="#C0C0C0">
<span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
8.1%</font></span>
<p>
</td>
</tr>
<tr>
<td width="31%" height="46" valign="top" bordercolor="#000080" bgcolor="#C0C0C0">
<span style="text-decoration: none"> <font size="-1" face="Verdana, Arial, Helvetica, sans-serif"><b>Total
Benefits (As a percentage of total compensation)</b></font></span></td>
<td width="5%" height="46" valign="top" align="left" bordercolor="#000080" bgcolor="#C0C0C0">
<span style="text-decoration: none"> <font size="-1" face="Verdana, Arial, Helvetica, sans-serif"><b>
30%</b></font></span></td>
</tr>
<tr>
<td width="31%" height="46" valign="top" bordercolor="#000080" bgcolor="#C0C0C0">
</td>
<td width="5%" height="46" valign="top" align="left" bordercolor="#000080" bgcolor="#C0C0C0">
</td>
</tr>
</table>
<hr noshade color="#000000">
<b>
<table border="0" width="100%">
<tr>
<td width="37%" style="border-style: solid; border-width: 1">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>IRS Mileage Allowance :</b></font></p>
</td>
<center>
<td width="63%" style="border-left-style: solid; border-left-width: 1">
<div align="left"><font size="-1"><b>37.5</b> </font><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">cents per mile<br>
</font></div>
</td>
</center>
</tr>
</table>
<table border="0" width="100%" bgcolor="#C0C0C0">
<tr>
<td width="32%" style="border-style: solid; border-width: 1">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>Postage:</b></font></p>
</td>
<center>
<td width="68%" style="border-left-style: solid; border-left-width: 1"> </td>
</center>
</tr>
<tr>
<td width="32%" style="border-top-style: solid; border-top-width: 1"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">1 oz.</font></td>
<td width="68%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">.37</font></td>
</tr>
<tr>
<td width="32%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Each additional ounce</font></td>
<td width="68%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">.23</font></td>
</tr>
<tr>
<td width="32%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><i>Postcards</i></font></td>
<td width="68%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">.23</font></td>
</tr>
</table>
</b>
<hr noshade color="#000000">
<b>
<p>
<table border="0" width="38%" bgcolor="#FFFFFF" style="border-collapse: collapse" bordercolor="#111111" cellpadding="0" cellspacing="0">
<tr>
<td width="100%" style="border-style: solid; border-width: 1"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>Where Uncle Sam got his money in 2003:</b></font></td>
</tr>
</table>
<p align="center"> <img border="0" src="../../graphics/2003usrevenue.gif" width="630" height="371"></p>
<hr noshade color="#000000">
<table border="0" width="38%" bgcolor="#C0C0C0" style="border-collapse: collapse" bordercolor="#111111" cellpadding="0" cellspacing="0">
<tr>
<td width="100%" style="border-style: solid; border-width: 1"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>Where your federal tax dollar went in 2003:</b></font></td>
</tr>
</table>
<p align="center"> <img border="0" src="../../graphics/2003usbudget.gif" width="632" height="402"></p>
<hr noshade color="#000000">
<table border="0" width="98%">
<tr>
<td width="34%" style="border-style: solid; border-width: 1">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b><u>Population:</u></b></font></p>
</td>
<center>
<td width="82%" style="border-left-style: solid; border-left-width: 1"> </td>
</center>
</tr>
<tr>
<td width="34%" style="border-top-style: solid; border-top-width: 1"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>World</b></font></td>
<td width="82%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">6.3 Billion</font>
</td>
</tr>
<tr>
<td width="34%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>U.S.</b></font></td>
<td width="82%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">292.3 Million</font>
</td>
</tr>
</table>
</b>
<hr noshade color="#000000">
<table border="1" width="99%" bgcolor="#C0C0C0">
<tr> <b>
<td width="48%" style="border-style: solid; border-width: 1">
<p align="left"><b> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">U.S.
Workforce</font></b></p>
</td>
</b>
<center>
<td width="12%" align="center"><font face="Verdana, Arial, Helvetica, sans-serif"><b><u><font size="-1">
June 2003</font></u></b></font></td>
<b>
<td width="12%" align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>
June 2004 </b></u></font></td>
</b>
</center>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">U.S. Civilian Workforce</font></td>
<td width="12%" align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">146,652,000</font></td>
<td width="12%" align="center"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">147,856,000</font></td>
</tr>
<tr>
<td width="48%"><font size="-1">Number Employed</font></td>
<td width="12%" align="center"> <font size="-1" face="Verdana, Arial, Helvetica, sans-serif">137,604,000</font></td>
<td width="12%" align="center"> <font size="-1" face="Verdana, Arial, Helvetica, sans-serif">139,660,000</font></td>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Number Unemployed</font></td>
<td width="12%" align="center"> <font size="-1">9,048,000</font></td>
<td width="12%" align="center"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
8,196,000</font></td>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Unemployment Rate</font></td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.6%</font></p>
</td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.5%</font></p>
</td>
</tr>
</table>
<hr noshade color="#000000">
<p><b>COMPARATIVE WORLD UNEMPLOYMENT RATE FOR MID-YEAR 2003:</b></p>
<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber7">
<tr>
<td width="40%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">France</font></td>
<td width="60%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">9.2%</font></td>
</tr>
<tr>
<td width="40%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Germany</font></td>
<td width="60%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">9.2%</font></td>
</tr>
<tr>
<td width="40%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Canada</font></td>
<td width="60%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">7.0%</font></td>
</tr>
<tr>
<td width="40%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Sweden</font></td>
<td width="60%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">6.1%</font></td>
</tr>
<tr>
<td width="40%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">United
States</font></td>
<td width="60%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">6.1%</font></td>
</tr>
<tr>
<td width="40%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Japan</font></td>
<td width="60%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.5%</font></td>
</tr>
</table>
<hr noshade color="#000000">
<table border="0" width="98%" bgcolor="#FFFFFF" style="border-collapse: collapse" bordercolor="#111111" cellpadding="0" cellspacing="0" height="96">
<tr>
<td width="25%" style="border-style: solid; border-width: 1" height="48">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>Absentee Rates (annualized)</b></font></p>
</td>
<center>
<td width="10%" align="center" valign="top" style="border-left-style: solid; border-left-width: 1" height="48"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1997</u></b></font></td>
<td width="10%" align="center" valign="top" height="48"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1998</u></b></font></td>
<td width="11%" align="center" valign="top" height="48"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1999</u></b></font></td>
<td width="11%" align="center" valign="top" height="48"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2000</u></b></font></td>
<td width="11%" align="center" valign="top" height="48"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2001</u></b></font></td>
<td width="11%" align="center" valign="top" height="48"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2002</u></b></font></td>
<td width="11%" align="center" valign="top" height="48"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>3rd Quarter<br>
2003</u></b></font></td>
</center>
</tr>
<tr>
<td width="25%" style="border-top-style: solid; border-top-width: 1" height="48">
<font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Men equal
approximately 1/3 of all absenteeism<br>
Women approximately 2/3</font></td>
<td width="10%" align="center" valign="top" height="48"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.0%</font></td>
<td width="10%" align="center" valign="top" height="48"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.6%</font></td>
<td width="11%" align="center" valign="top" height="48"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.4%</font></td>
<td width="11%" align="center" valign="top" height="48"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.9%</font></td>
<td width="11%" align="center" valign="top" height="48">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.1%</font></p>
</td>
<td width="11%" align="center" valign="top" height="48">
<p><font size="-1">3.6</font><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">%</font></p>
</td>
<td width="11%" align="center" valign="top" height="48">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.9%</font></p>
</td>
</tr>
</table>
<hr noshade color="#000000">
<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber3" bgcolor="#C0C0C0">
<tr>
<td width="100%">
<h4><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif">PRODUCTIVITY
OF THE AMERICAN WORKFORCE</font></b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
(The amount of goods produced, divided by the number of work hours
it took to produce it)</font></h4>
</td>
</tr>
</table>
<p>
<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber2" bgcolor="#C0C0C0">
<tr>
<td width="32%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1992</b></font></p>
</td>
<td width="68%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.7%</font></p>
</td>
</tr>
<tr>
<td width="32%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1993</b></font></p>
</td>
<td width="68%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.5%</font></p>
</td>
</tr>
<tr>
<td width="32%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1994</b></font></p>
</td>
<td width="68%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.3%</font></p>
</td>
</tr>
<tr>
<td width="32%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1995</b></font></p>
</td>
<td width="68%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.9%</font></p>
</td>
</tr>
<tr>
<td width="32%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1996</b></font></p>
</td>
<td width="68%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.5%</font></p>
</td>
</tr>
<tr>
<td width="32%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1997</b></font></p>
</td>
<td width="68%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.0%</font></p>
</td>
</tr>
<tr>
<td width="32%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1998</b></font></p>
</td>
<td width="68%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.6%</font></p>
</td>
</tr>
<tr>
<td width="32%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1999</b></font></p>
</td>
<td width="68%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.4%</font></p>
</td>
</tr>
<tr>
<td width="32%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>2000</b></font></p>
</td>
<td width="68%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.9%</font></p>
</td>
</tr>
<tr>
<td width="32%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>2001</b></font></p>
</td>
<td width="68%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.1%</font></p>
</td>
</tr>
<tr>
<td width="32%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>2002</b></font></p>
</td>
<td width="68%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.7%</font></p>
</td>
</tr>
<tr>
<td width="32%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>2003</b></font></td>
<td width="68%"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">4.5%</font></td>
</tr>
<tr>
<td width="32%"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif"><b>1st
Quarter 2004</b></font></td>
<td width="68%"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">UP
3.8% Increase</font></td>
</tr>
<tr>
<td width="32%"> </td>
<td width="68%"> </td>
</tr>
</table>
</font></span>
<h3 align="center"> </h3>
</td>
</tr>
</table>
<p><font face="Verdana" size="2">� 2004 William J. Cook</font></p>
</body>
</html>