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<p align="center"><img border="0" src="hronthejob.jpg" width="504" height="54"></p>
<h2 class="MsoTitle" align="center"><span style="font-size: 18.0pt"><font face="Verdana, Arial, Helvetica, sans-serif">POSITION
DESCRIPTIONS</font></span></h2>
<h3 class="MsoNormal" align="center" style="text-align:center"><font face="Verdana, Arial, Helvetica, sans-serif"><b>
It All Starts With Knowing What�s Expected Of You.</b></font></h3>
<p class="MsoNormal" align="center" style="text-align:center"><font face="Verdana, Arial, Helvetica, sans-serif"><b>
<span style="font-size: 16.0pt"> </span></b></font></p>
<p><span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Position
Descriptions (PDs) are the foundation for almost HR issues. It�s hard
to understand why so many companies fail to create them or do them so shabbily.
A well prepared PD affects so many things:</font></span></p>
<ul>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Performance
Evaluations</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Many Employment
Regulations</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> Equal Opportunity
(EEO)</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> Exempt vs.
Non-exempt Status</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Independent
Contractor or Employee Decisions</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> Compensation</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> Wage Ranges</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> Training Needs</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> Americans
With Disabilities Act (ADA)</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> Job Duplication</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Candidates
For Promotion</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> Conflicts
Of Authority Decisions</font></li>
</ul>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">and indeed, why
the job should exist at all. PDs, prepared properly can collectively identify
the profile, philosophy and purpose of an entire company. It all starts with
PDs at the base.</font></p>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Too often we hear
the phrase �Not in my job description�. That can be a sign of a bad attitude
or a poorly written PD. PDs need to list all the �Accountabilities� in
the position. You need to identify why this job exists at all. What
do I expect from this job? Why did I hire this person? And what
would I fire this person for? What other areas of responsibilities can
this job lead to? Well-written PDs will have an opened ended philosophy
that allows for growth and cross training. </font></p>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A classic structure
for compensation is a stairway that starts on the first step, PDs. </font></p>
<p style="text-indent: -.25in; margin-left: .25in"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>5<span style="font:7.0pt "Times New Roman""> </span>Pay
Matrix</b></font></p>
<blockquote>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>4 Performance
Evaluations</b></font></p>
<blockquote>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>3 Wage
Ranges</b></font></p>
<blockquote>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>2 Job
Values (and/or job points)</b></font></p>
<blockquote>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1 Position
Description</b></font></p>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1<span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt">
</span>By using the PDs properly you can analyze the position to;</b></font></p>
</blockquote>
<p><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2<span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt">
</span>Determine the value of each job in the company ranked in order,
which allows you to;</font></b></p>
</blockquote>
<p><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3<span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt">
</span>Establish wage ranges for each position in the company. Combined
with industry wage survey information you can decide how thrifty, generous
or competitive you want to be. What�s the least this job should ever pay?
What is the maximum value this job has in terms of pay? And where
should this employee be in that range?</font></b></p>
</blockquote>
<p><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">4<span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt">
</span>By using the PDs you can conduct realistic Performance Evaluations.
What key, end results do I need from this position and am I getting them?
This creates a true merit pay system. </font></b></p>
</blockquote>
<p style="text-indent: -.25in; margin-left: .25in"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5<span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt">
</span>With the first 4 tools in place you can create a magic tool, a Pay Matrix.
This allows you to combine the results of the first 4 steps to create a key
that tells you how much each person should be paid or increased. It can identify
who is overpaid, who is underpaid and what to do in each case. </font></b></p>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Take that first
step and create Position Description for every position in your company.
It can result in your paying the right compensation to the right people without
going broke.</font></p>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">(For further information
see HR University for Personnel Notebooks on �Position Descriptions� and Performance
evaluations.)</font></p>
<hr>
<hr>
<table border="0" width="80%" height="376">
<tr>
<td width="100%" height="370">
<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: October 2003</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>
<h3 class="MsoNormal"><b><u><span style="font-size: 16.0pt"><font face="Verdana, Arial, Helvetica, sans-serif">People
Want To Work Into Their 70s And 80s.</font></span></u></b></h3>
<p class="MsoNormal"><span style="font-size: 16.0pt"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
American Association Of Retired Persons (AARP) recently completed a study
of over 2000 people between the ages of 50 to 70 years. Almost 70%
of those who had not yet retired, said that they plan to keep on working
past 65 and maybe never retire at all, <i>ever!</i> Almost half
of them said they plan to work into their 70s or 80s. </font></span></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
bureau of Labor Statistics (BLA) predicted that by the year 2010, adults
aged 55 or older would comprise 17% of the nations workforce.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Although
some say that they will keep working because they need the money and health
insurance, most said that it was to keep mentally and physically active.</font></p>
<h3 class="MsoNormal"><b><u><span style="font-size: 16.0pt"><font face="Verdana, Arial, Helvetica, sans-serif">Unions
Make Headway In Recruiting Professionals.</font></span></u></b></h3>
<p class="MsoNormal"><span style="font-size: 16.0pt"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
AFL-CIO released a report in September stating a growth of almost 66,000
white color workers who have voted to join an AFL-CIO affiliated union
in 2002.</font></span></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">They
reported that almost 50% of their membership base is now white collar.
</font></p>
<p class="MsoBodyText3"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">What
was not included in the report was that most of that growth is in government
employees. All levels of government including county, municipal,
state and federal employees are growing in number. Those growing
numbers of government employees are feeding the growth of unions.
</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
largest unionized segment of the U.S. workforce is government employees.
Even with that growth, union membership continues to decline as a percentage
of the workforce.</font></p>
<h3 class="MsoBodyText"><b><u><font face="Verdana, Arial, Helvetica, sans-serif">California
Has Joined Seattle In The Enactment Of Domestic Partners Legislation.
</font></u></b></h3>
<p class="MsoNormal"><span style="font-size: 16.0pt"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">California
now requires insurance benefits be allowed to unmarried Domestic Partners
without regard to gender. This includes the right to employee benefits,
child custody, title or transfer of real and personal property, financial
support and access to housing.</font></span></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">However,
domestic partners do not qualify for federal Social Security, veteran�s
benefits or any other of the federal entitlements granted to married couples.</font></p>
<h3 class="MsoBodyText"><u><b><font face="Verdana, Arial, Helvetica, sans-serif">Salary
Increases For 2003 And 2004. </font></b></u> </h3>
<p class="MsoNormal"><span style="font-size: 16.0pt"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">According
to a Hewitt Associates study, �U.S. Salary increase Survey�, the average
salary for 2003 is 3.4% for salaried workers, 3.3% for non-union hourly
workers and 3.5% for executives. That�s the first drop in average
increases over the last 15 years. </font></span></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Estimates
for 2004 are slightly higher with 3.6% for salaried employees, 3.5% for
hourly and 3.7% for executives.</font></p>
<h3 class="MsoBodyText"><b><u><font face="Verdana, Arial, Helvetica, sans-serif">Change
In Overtime Rules.</font></u></b></h3>
<p class="MsoNormal"><span style="font-size: 16.0pt"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">If
the proposed changes in overtime rules occur, it would bring approximately
3.4 million into overtime pay. </font></span></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">As
an overview, the new law, if activated, will require all workers earning
less than $22,100 per year to automatically be declared non-exempt and
therefore be paid overtime. All workers earning over $65,000 per
year to be automatically are declared exempt. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
status of all those in-between be determined exempt or non-exempt based
on the type of work they do.</font></p>
<h3 class="MsoNormal"> <span style="font-size: 16.0pt; text-decoration: underline; font-weight: 700">
<font face="Verdana, Arial, Helvetica, sans-serif">The Annual Stella Awards.</font></span></h3>
<p class="MsoNormal"><span style="font-size: 16.0pt"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">When
Ms. Stella Liebeck successfully sued McDonalds Restaurants because she
spilled her coffee on herself, she claimed that she didn�t know how hot
it was. </font></span></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">In
her honor, the �Stella Awards� were created to honor frivolous or outrages
lawsuits.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">This
year�s winner was Mr. Merv Grazinski of Oklahoma city. Mr Grazinski
purchased a brand new 32-foot Winnebago motor home. On his first
trip home, he merged onto the freeway, set the cruise control at 70 mph
and calmly left the drivers seat to go into the back to make a cup of
coffee. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Not
surprisingly, the Winnebago left the freeway, crashed and overturned.
</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Mr.
Grazinsky sued Winnebago for not advising him in the handbook that he
could not do this. He was awarded $1,750,000 plus a new Winnebago.
</font></p>
<p class="MsoNormal"> </p>
<h3 class="MsoBodyTextIndent"><font face="Verdana, Arial, Helvetica, sans-serif"><span style="text-decoration: none"><b><u>QUOTES
OF THE MONTH</u></b></span></font><u><span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif">
</font></span></u></h3>
<span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<p class="MsoBodyText2">How wonderful it is that nobody need wait a single
moment before starting to improve the world.�</p>
<p class="MsoNormal"> <i>
Anne Frank</i></p>
<p class="MsoBodyText2">�The best speeches are those you make on the way
home.�</p>
<p class="MsoNormal"><i>
Benjamin
Disraeli</i></p>
<p class="MsoBodyText2">�All Bureaucrats have a tendency to migrate away
from vigilance and worry.�</p>
</font></span>
<p><span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<i> Admiral Howe Gillman</i></font></span><span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">
</font></span></p>
<span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="2">
<p class="MsoNormal">�Our deeds determine us as much as we determine them.�</p>
</font><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> <font face="Verdana, Arial, Helvetica, sans-serif" size="2">
<p class="MsoNormal">
<i> George Elliot</i></p>
<p class="MsoNormal">"Seize the moment! Remember all those women
on the Titanic who waved off the dessert cart�</p>
<p class="MsoNormal">
<i>Erma Bombeck</i></p>
</font>
<p class="MsoNormal"><span style="font-size: 16.0pt"> </span></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
Hourly 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"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>
September 2002</u><br>
$15.11</font>
</td>
<td width="25%" height="50">
<p align="center"><u>
<font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
September</font></u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>
2003<br>
</u>$15.48</font>
</td>
<td width="25%" height="50">
<p align="center"><u>
<font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
September</font></u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>
2002</u><br>
$516.76</font>
</td>
<td width="25%" height="50">
<p align="center"><u>
<font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
September</font></u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>
2003</u><br>
$523.22</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="9%" 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="10%" height="45" valign="top" align="center" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>24.8%</b></font></p>
</td>
<td width="49%" height="45" valign="top"> <b><i> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">In
2002, employee benefits represented 30% of the total compensation
an employee received.</font></i></b>
<p><b><i> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Those
benefits ranked are:</font></i></b>
</td>
<td width="15%" height="45" valign="top"> </td>
</tr>
<tr>
<td width="9%" 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="10%" height="46" valign="top" align="center" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>23.4%</b></font></p>
</td>
<td width="49%" height="46" valign="top"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">
Health Care Benefits</font></td>
<td width="15%" height="46" valign="top"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">
11.5%</font></td>
</tr>
<tr>
<td width="9%" 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="10%" height="46" valign="top" align="center" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>22.8%</b></font></p>
</td>
<td width="49%" height="46" valign="top"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">
Paid Time Off</font></td>
<td width="15%" height="46" valign="top"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">
10.4%</font></td>
</tr>
<tr>
<td width="9%" 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="10%" height="46" valign="top" align="center" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>26.1%</b></font></p>
</td>
<td width="49%" height="46" valign="top"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">
Retirement Savings Plan</font></td>
<td width="15%" height="46" valign="top"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">
8.1%</font></td>
</tr>
<tr>
<td width="9%" 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="10%" height="46" valign="top" align="center" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>27.1%</b></font></p>
</td>
<td width="49%" height="46" valign="top"> <font size="-1" face="Verdana, Arial, Helvetica, sans-serif"><b>Total
Benefits (As a percentage of total compensation)</b></font></td>
<td width="15%" height="46" valign="top"> <font size="-1" face="Verdana, Arial, Helvetica, sans-serif"><b>
30%</b></font></td>
</tr>
<tr>
<td width="9%" 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="10%" height="46" valign="top" align="center" bordercolor="#000080" bgcolor="#C0C0C0">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>
30.0%</b></font></p>
</td>
<td width="49%" height="46" valign="top"> </td>
<td width="15%" height="46" valign="top"> </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 face="Verdana, Arial, Helvetica, sans-serif"
size="-1">36 cents per mile<br>
<i>Effective 01/01/03</i></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="98%" 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 2001:</b></font></td>
</tr>
</table>
<table border="0" width="98%" bgcolor="#FFFFFF" style="border-collapse: collapse" bordercolor="#111111" cellpadding="0" cellspacing="0">
<tr>
<td width="61%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Individual income tax</font></td>
<td width="39%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">49%</font>
</td>
</tr>
<tr>
<td width="61%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Payroll taxes</font></td>
<td width="39%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">33%</font>
</td>
</tr>
<tr>
<td width="61%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Corporate taxes</font></td>
<td width="39%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">10%</font>
</td>
</tr>
<tr>
<td width="61%"><font size="-1">Excise Taxes</font></td>
<td width="39%">
<p align="right"><font size="-1">3</font><span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">%</font></span>
</td>
</tr>
<tr>
<td width="61%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Other</font></td>
<td width="39%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">4%</font>
</td>
</tr>
<tr>
<td width="61%"> </td>
<td width="39%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b> </b>(rounded)<b> 100%</b></font>
</td>
</tr>
</table>
<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 2001:</b></font></td>
</tr>
</table>
<table border="0" width="99%" bgcolor="#C0C0C0" style="border-collapse: collapse" bordercolor="#111111" cellpadding="0" cellspacing="0">
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Social Security</font></td>
<td width="33%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">23%</font>
</td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Discretionary</font></td>
<td width="33%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">19%</font>
</td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Defense</font></td>
<td width="33%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">16%</font>
</td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Medicare (over 65 years of age)</font></td>
<td width="33%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">12%</font>
</td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Interest on National Debt</font></td>
<td width="33%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">10%</font>
</td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Medicaid</font></td>
<td width="33%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">7%</font>
</td>
</tr>
<tr>
<td width="67%"><font size="-1">Other Mandatory</font></td>
<td width="33%"> <span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<p align="right">7%<b> </b>
</font></span> </td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Other Entitlements</font></td>
<td width="33%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">6%</font>
</td>
</tr>
<tr>
<td width="67%"> </td>
<td width="33%">
<p align="right"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>100%</b></font>
</td>
</tr>
</table>
<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">291 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>
<b>
<td width="12%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>
September 2002</b></u></font></td>
<td width="12%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>
September 2003</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">145,167,000</font></td>
<td width="12%" align="center"><font size="-1">146,545,000</font></td>
</tr>
<tr>
<td width="48%"><font size="-1">Number Employed</font></td>
<td width="12%" align="center"> <font size="-1">137,377,000</font></td>
<td width="12%" align="center"> <font size="-1">137,573,000</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">7,790,000</font></td>
<td width="12%" align="center"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
8,</font><font size="-1">973,000</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 size="-1">5.4</font><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">%</font></p>
</td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">6.1%</font></p>
</td>
</tr>
</table>
<hr noshade color="#000000">
<p><b>COMPARITIVE WORLD UNEMPLOYMENT RATE FOR MAY 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">
<tr>
<td width="25%" style="border-style: solid; border-width: 1">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>Absentee Rates (annualized)</b></font></p>
</td>
<center>
<td width="12%" align="center" valign="top" style="border-left-style: solid; border-left-width: 1"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1997</u></b></font></td>
<td width="12%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1998</u></b></font></td>
<td width="12%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1999</u></b></font></td>
<td width="13%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2000</u></b></font></td>
<td width="13%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2001</u></b></font></td>
<td width="13%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2002</u></b></font></td>
</center>
</tr>
<tr>
<td width="25%" style="border-top-style: solid; border-top-width: 1">
<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="12%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.0%</font></td>
<td width="12%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.6%</font></td>
<td width="12%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.4%</font></td>
<td width="13%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.9%</font></td>
<td width="13%" align="center" valign="top">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.1%</font></p>
</td>
<td width="13%" align="center" valign="top">
<p><font size="-1">3.6</font><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">%</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 face="Verdana, Arial, Helvetica, sans-serif">PRODUCTIVITY
OF THE AMERICAN WORKFORCE</font></b><font 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%"> </td>
<td width="68%"> </td>
</tr>
</table>
</font></span>
<h3 align="center"><span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif"><b>UP
6.8% IN THE 2ND QUARTER OF 2003</b></font></span></h3>
</td>
</tr>
</table>
<p>� 2003 William J. Cook</p>
</body>
</html>