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<p align="center"><img border="0" src="hronthejob.jpg" width="504" height="54"></p>
<h2 align="center"><font face="Verdana, Arial, Helvetica, sans-serif">INSUBORDINATON</font></h2>
<h3 align="center" style="text-align: center"><b><font face="Verdana, Arial, Helvetica, sans-serif">How
Can I Deal With This?</font></b></h3>
<p class="MsoNormal"><b> </b></p>
<p class="MsoNormal"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Question:</font></b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
I have a business with approximately 45 employees. On a few occasions
I have had an employee refuse to accept the orders of his/her Supervisor.
I want to deal with this straightforward but I�m really concerned about legal
claims for discrimination or some other issue. How can I deal with Insubordination?</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>Answer</b>:
Insubordination is defined as being �not subordinate to authority� and generally
refers to a case where an employee refuses to do what he/she has been directly
ordered to do.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">First
let�s deal with the obvious. If there is any indication of discrimination
you must resolve that. Discrimination based on Race, Sex, Age, Religion
or National Origin in any employment action is illegal. That is
to say that; if other employees have committed the same acts of Insubordination
and no action was taken against them, then you must ask yourself why are you
taking action against this person? Be sure the reason is not based on
any illegal discrimination. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">On
the other hand, if you have been lenient with Insubordination in the past and
have now reached a conclusion that you are going to deal with it in a more active
manner, then you should first notify employees of this change in policy.
No one should be surprised about the policy when you begin to take more active
steps. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Also
be aware that an employee has a right to refuse to follow any orders that require
him/her to do anything that is unsafe, illegal or against the public interest.
(Such as dumping hazardous waste into a stream) </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">But
beyond those cautionary caveats, you have the right, and probably for the sake
of your company, the responsibility, to terminate an employee who refuses to
comply with an order by his/her Supervisor.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">There
is an implied employment bond, particularly in the case of a non-exempt employee.
The bond is that this employee will surrender the control of his time to your
use and you will pay him for the control of that time. When an employee
no longer allows you that control, the bond of employment is broken and their
time is of little or no use to you and termination may be in order.. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Normally,
Insubordination should be listed in the Employee handbook under �Causes For
Immediate Termination�. In such cases the normal warnings are not applicable.</font></p>
<hr>
<hr>
<table border="0" width="91%" 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: November 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><b><u><span style="font-size: 14.0pt"><font face="Verdana, Arial, Helvetica, sans-serif">Paid
FMLA Leave Has A Federal Setback</font></span></u></b></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">During
the late 90s, the Department Of Labor (DOL) and the state of California
were both creating legislation to pay employees on Family And Medical
Leave (FMLA). The plan was to use the states Unemployment Compensation
Fund to pay that cost. Several states were lining up to create similar
laws. </font></p>
<p class="MsoBodyText"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">There
was certainly much opposition to both ideas, having FMLA paid and also
having it paid from the states unemployment funds. Employers and
Trade Associations had long been reeling from the costs and the problems
created by the original 1993 FMLA. But when moves were made to pay
employees for 12 weeks of time off and to deplete the Unemployment Compensation
funds an outcry arose.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">However
on October 9, of this year, DOL published the final rule on the subject.
States may no longer use Unemployment Compensation funds to pay for FMLA
use. If this fight continues, will they try to tap Workers Compensation
funds? Or will they require the employer to pay it as wages?</font><font face="Verdana, Arial, Helvetica, sans-serif"><u>
</u></font></p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><b><u>Worker Shortages
Predicted By End Of Decade.</u></b></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><span style="font-size: 14.0pt"><font size="-1">Although
the economy is heating up and technical workers are expected to be in
demand next year, a major skill shortage of all experienced workers is
predicted by 2010. </font></span></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
impending retirement of 77 million Baby Boomers representing almost half
of today�s workforce will be starting in about 3 years. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Employers
need to create Skill Banks in their companies and to assess their training
and development needs to prepare for the replacement of those workers.
.</font></p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><b><u>How Poor, How
Long?</u></b></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><span style="font-size: 14.0pt"><font size="-1">Creating
means to aid people who are living below the poverty level is a humanitarian
function of this country. It is also a political football that is
charged with either not giving those citizens enough money or giving them
too much. But all involved agree that what we call poverty today
would have been looked on with envy by those considered poor in the 1950s.
</font></span></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Our
standards for providing aid to the poor are rising. Once considered
basic food and shelter it is more so being established as a minimum standard
of existence based on an ever-increasing expectation of needs. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
poverty rate is increased each year. It is currently set at $17,650
for a family of four. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">People
on poverty reflect the following statistics:</font></p>
<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber8">
<tr>
<td width="7%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">91%</font></b></td>
<td width="10%" align="center"><i><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">own</font></i></td>
<td width="83%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Color
TVs </font></b></td>
</tr>
<tr>
<td width="7%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">74%</font></b></td>
<td width="10%" align="center"><i><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">own</font></i></td>
<td width="83%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Microwave
Ovens</font></b></td>
</tr>
<tr>
<td width="7%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">55% </font></b></td>
<td width="10%" align="center"><i><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">own</font></i></td>
<td width="83%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">VCRs</font></b></td>
</tr>
<tr>
<td width="7%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">47% </font></b></td>
<td width="10%" align="center"><i><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">own</font></i></td>
<td width="83%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Clothes
Dryers</font></b></td>
</tr>
<tr>
<td width="7%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">42%</font></b></td>
<td width="10%" align="center"><i><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">own</font></i></td>
<td width="83%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Stereos</font></b></td>
</tr>
<tr>
<td width="7%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">23%</font></b></td>
<td width="10%" align="center"><i><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">own</font></i></td>
<td width="83%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Dishwashers</font></b></td>
</tr>
<tr>
<td width="7%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">21%</font></b></td>
<td width="10%" align="center"><i><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">own</font></i></td>
<td width="83%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Computers</font></b></td>
</tr>
<tr>
<td width="7%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">19%</font></b></td>
<td width="10%" align="center"><i><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">own</font></i></td>
<td width="83%"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Garbage
Disposals</font></b></td>
</tr>
</table>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><span style="font-size: 14.0pt"><font size="-1">Although
many of these items did not exist in the 1950s, when they were introduced
only middle class families could afford them. </font></span></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">On
the surface this would seem to be fraudulent. How can people be
in poverty with so many possessions? </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A
recent study by the Federal Reserve Bank In San Francisco has brought
to light a new understanding. Their study showed that poverty, for
the most part, is a temporary condition. Although it is funded on
the concept that people in poverty need almost total support forever,
the study reports that over half of all those people classified as poor
between 1996 and 1999 were only poor for 4 months! 80% were poor
for less than one year! </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">This
suggests that the need for complete support and for a continuing long
period may be excessive.</font></p>
<h2><font face="Verdana, Arial, Helvetica, sans-serif"><u>Economy Jumps�High</u></font></h2>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><span style="font-size: 14.0pt"><font size="-1">The
U.S. economy grew at a staggering 7.2% in the 3<sup>rd</sup> quarter of
2003. That is the largest increase in the last 20 years. In
comparison, the 1<sup>st</sup> quarter of 2003 showed an increase of 1.4%.
</font></span></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
Commerce Department points to increased spending by both individuals and
companies spurred by the tax cuts as the driving force. </font></p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>Mileage Allowance
For Automobile Use To Increase</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><span style="font-size: 14.0pt"><font size="-1">The
standard mileage allowance from the IRS for deductible use of automobiles
will increase from 36 cents up to 37.5 cents per mile on January 1<sup>st</sup>
2004.</font></span></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><span style="text-decoration: none"><b><u>QUOTES
OF THE MONTH</u></b></span></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�Change
your thoughts and you change your world.�</font></p>
<p class="MsoNormal"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<i>Norman Vincent Peale</i></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�
Be not afraid of growing slowly, be afraid of standing still�</font></p>
<p class="MsoNormal"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<i>Chinese Proverb</i></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�Dost
thou love life? Then do not squander time. For it is the stuff
life is made of.�</font></p>
<p class="MsoNormal"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<i>Benjamin Franklin</i></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�You
can make more friends in two months by becoming interested in others than
you can in two years by trying to get other people interested in you.�</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<i> Dale Carnegie</i></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�Desperation
is sometimes as powerful an inspirer as genius�</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<i> Disraeli</i></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�I
have never seen a monument to a pessimist."</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<i>
Paul Harvey</i></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�Only
the mediocre are always at their best�</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<i> Jean Giraudox</i></font></p>
<span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<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>
October 2002</u><br>
$15.12</font>
</td>
<td width="25%" height="50">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>
October
2003<br>
</u>$15.45</font>
</td>
<td width="25%" height="50">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>
October
2002</u><br>
$511.06</font>
</td>
<td width="25%" height="50">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>
October
2003</u><br>
$520.22</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>Increases to 37.5 cents per mile effective January 1, 2004</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="99%" 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="99%" 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>
October 2002</b></u></font></td>
<td width="12%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>
October 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">145,320,000</font></td>
<td width="12%" align="center"><font size="-1">146,793,000</font></td>
</tr>
<tr>
<td width="48%"><font size="-1">Number Employed</font></td>
<td width="12%" align="center"> <font size="-1">137,551,000</font></td>
<td width="12%" align="center"> <font size="-1">137,014,000</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">7,769,000</font></td>
<td width="12%" align="center"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
8,</font><font size="-1">779,000</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">5.3</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">6.0%</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
8.1% IN THE 3<sup>rd</sup> QUARTER OF 2003</b></font></span></h3>
</td>
</tr>
</table>
<p>� 2003 William J. Cook</p>
</body>
</html>