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<p align="center"><img border="0" src="hronthejob.jpg" width="504" height="54"></p>
<h2 align="center" style="text-align:center"><b><font face="Verdana, Arial, Helvetica, sans-serif">WHAT
DO YOU ACTUALLY PAY EMPLOYEES FOR?</font></b></h2>
<p class="MsoNormal"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">The
number one legal mistake employers make is to misclassify their employees FLSA
(Federal Labor Standards Act) status. Are they exempt or non-exempt?
The decision is often made by determining that those employees who are paid
a weekly, monthly or annual salary are automatically exempt. All others
are hourly employees who must then be paid overtime. </font></p>
<p class="MsoNormal"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">The
truth is that how you pay an employee has little to do with determining their
FLSA status. The answer, as to whether an employee is exempt or non-exempt,
is based on the content of the work assigned to that specific job. Currently,
the federal government is preparing to make changes in those regulations that
will have a significant effect on who gets overtime. </font></p>
<p class="MsoNormal"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">But
once you have made the decision on exempt vs. non-exempt it is worthwhile to
ask yourself, �Is there a difference in what I pay an exempt vs. a non-exempt
employee for? Don�t I just pay them both to show up and work?� The
answer may help in evaluating the work of your employees.</font></p>
<h4><b><font face="Verdana, Arial, Helvetica, sans-serif">Non-Exempt:</font></b></h4>
<p class="MsoNormal"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">This
is the classic hourly worker. These employees get paid for each hour they
work and 1 � time for all hours worked over 40 hours in a workweek.</font></p>
<p class="MsoNormal"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">When
the non-exempt employee reports to work, he/she is there to <b><i>surrender
control of their time to you.</i></b><i> </i>If you give them no standing procedures,
they can sit in one spot all day and you still have to pay them for their time.
That�s why you give them standing orders, regular procedures and even instructions
on what to do when there�s nothing to do. </font></p>
<p class="MsoNormal"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">They
are surrendering control of their time to you to use as you determine.
</font></p>
<p class="MsoNormal"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">As
an employer, you would more rigidly control their reporting time, their daily
activity as well as what they do and how they do it. </font></p>
<p class="MsoNormal"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">To
use non-exempt people best, you would identify the <u>procedures</u> to be followed
in each specific job to the most efficient, proven methods known to you. </font></p>
<h4><b><font face="Verdana, Arial, Helvetica, sans-serif">Exempt:</font></b></h4>
<p class="MsoNormal"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">Exempt
employees are always salaried because you are <u>not</u> paying them for control
of their hours. <b><i>You are paying them to produce an end result.</i></b>
You generally have less concern about their hour-by-hour activity or precisely
how they get things done. It may not always be necessary to lock down
when they choose to do what they�re doing, or how long a specific process takes.
All these things may be important, but much less so than with the non-exempt,
hourly worker. </font></p>
<p class="MsoNormal"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">Exempts
are expected to be more focused on achieving the end results by the use of their
professional judgment, their professional knowledge, and their ability to make
choices among many learned things. </font></p>
<p class="MsoNormal"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">They
are expected to do what it takes to get the job done whether that means to use
better methods, to work longer hours or to find other resources. Their
job is more focused on getting the end result accomplished.</font></p>
<p class="MsoNormal"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">To
use non-exempts more efficiently you would identify the <u>end result</u> more
clearly. You would assure that the exempt employee is evaluated on the
end result more-so than the process.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>Non-Exempts:</u>
Paid to surrender
control of their time</b></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>Exempts:</u>
Paid to produce an end result</b></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>
<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: April 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>
<h3 class="MsoNormal"><font face="Verdana"><b><u><font face="Verdana, Arial, Helvetica, sans-serif">What
Is A Job Applicant?</font></u></b></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">We
have reported previously on the importance of determining, for your company,
just what you consider to be a job applicant. The recommended is
that you document, possibly as a memo from, or to, your HR department
stating your definition. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">You
might state that </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�An
applicant is someone who applies to our company for an existing job opening,
completes an application and provides us with enough information to evaluate
his/her qualifications and includes information on how to contact them�</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">At
that point you would want to stop saying to phone callers, or people you
meet that �if something comes up, we�ll give you a call�. Because if you
don�t, you may be charged with discriminatory hiring practices unless
you actually do give them a call for every job for which they might have
been considered. (See previous On The Job article �Just what is
an applicant?)</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A
new issue re: this question is causing a federal reaction, the Internet!
Today a company might receive hundreds of responses to an employment vacancy.
Most of these responses may be from candidates who are not remotely qualified.
Are they all applicants? Must you respond and treat them all the
same? </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
U.S. Equal Employment opportunity Commission (EEOC) has just issued a
proposed definition of what the phrase �Job Applicant� means as it relates
to the internet. It is now published in the Federal registry for
comments until May 5, 2004. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">In
short they state that a candidate is considered an applicant if:</font></p>
<p class="MsoNormal" style="text-indent: -.5in; margin-left: .75in"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.<span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">
</span>The employer has taken steps to fill a particular position</font></p>
<p class="MsoNormal" style="text-indent: -.5in; margin-left: .75in"> <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; font-family: Verdana">
</span>The individual has followed the employer�s standard procedures
for submitting applications.</font></p>
<p class="MsoNormal" style="text-indent: -.5in; margin-left: .75in"> <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; font-family: Verdana">
</span>The individual has indicated an interest in the particular position.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Will
this suit your purpose? Remember, you will have to keep track of,
and treat equally, all who fit that description. If you wish to
comment, you can do so at <u> <span style="color:black"> <a href="http://www.federalregister.gov/" style="color: blue; text-decoration: underline; text-underline: single">
www.federalregister.gov</a></span></u></font></p>
<p class="MsoNormal"><font face="Verdana"><u>
<span style="text-decoration:none"> </span></u></font></p>
<h3 class="MsoNormal"><font face="Verdana"><b><u><font face="Verdana, Arial, Helvetica, sans-serif">All
The Baby-Boomers Aren�t In The U.S.</font></u></b></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">At
the same time that the U.S. began the post war Baby-Boom (births between
1946 to 1964), Europe was creating theirs as well. So like the U.S.
they too are facing the impending mass of retirements coming up.
But because of the more socialist form of European governments, it appears
that the impact on them will be much more harsh. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">By
the year 2025, nearly 1/3 of all European citizens (not just the workforce)
will be retired and nearly all of them will be living solely on government
pensions. This is expected to cause immense tax increases, reduced
benefits and/or major cutbacks in government services.</font></p>
<p class="MsoNormal"><font face="Verdana"> </font></p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>Meal Periods</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Meal
periods are not work time. Employers are not required to pay workers
for meal periods. However, under the Federal Labor Standards Act
(FLSA), a bona-fide meal period is defined as one where the worker must
be completely relieved from duty for at least 30 minutes (shorter periods
are allowed under special conditions). Bona-fide meal periods do
not include coffee breaks or time for snacks.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">In
addition the worker does not have to be permitted to leave the premises
as long as he/she is completely freed from duties during that time.
The worker is not considered to be relieved from duty if he/she is required
to perform <u>any</u> duties, whether active or inactive while eating.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Example:
An office employee who is required to eat at their desk <u>is working</u>
during the meal.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Example:
A factory worker who is required to be at his/her machine while eating
<u>is working.</u></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">
�Self esteem is the result of, not a precondition for, achievement�
<p class="MsoNormal">
<i>Carole Valleshey</i></p>
<p class="MsoNormal"> </p>
<p class="MsoNormal">�When I read about the evils of drinking, I gave up
reading�</p>
<p class="MsoNormal">
<i>Henny Youngman</i></p>
<p class="MsoNormal"> </p>
<p class="MsoNormal">� A lie gets halfway around the world before the truth
has a chance to get it�s pants on�</p>
<p class="MsoNormal">
<i>Winston Churchill</i></p>
<p class="MsoNormal"> </p>
<p class="MsoNormal">�Give a man a fish to eat and you feed him for a day.
Teach a man to fish and you feed him for life. But today when you
give a man a fish to eat he asks for fries and a beer�</p>
<p class="MsoNormal">
<i>Armstrong Williams (paraphrased) </i></p>
<p class="MsoNormal"> </p>
<p class="MsoNormal">�The bad news is that time flies. The good news
is, you�re the pilot�</p>
<p class="MsoNormal">
<i>Michael Althusar</i></p>
<p class="MsoNormal"><i> </i></p>
<p class="MsoNormal">�The best executive is the one who has sense enough
to pick good men to do what he wants done, and self restraint to keep
from meddling with them while they do it.</p>
<p class="MsoNormal">
<i>Theodore Roosevelt</i></p>
<p class="MsoNormal"> </p>
<p class="MsoNormal">�The better work is always done under stress and at
great cost�</p>
<p class="MsoNormal">
<i>
William Carlos Williams.</i></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"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>March
2003</u><br>
$15.27</font>
</td>
<td width="25%" height="50">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>
March 2004<br>
</u>$15.54</font>
</td>
<td width="25%" height="50">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<u>March 2003</u><br>
$516.42</font>
</td>
<td width="25%" height="50">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
<u>March 2004</u><br>
$523.70</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">March
2003</font></u></b></font></td>
<b>
<td width="12%" align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>
March 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">145,801,000</font></td>
<td width="12%" align="center"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">146,650,000</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">136,783,000</font></td>
<td width="12%" align="center"> <font size="-1" face="Verdana, Arial, Helvetica, sans-serif">138,298,000</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" face="Verdana, Arial, Helvetica, sans-serif">9,018,000</font></td>
<td width="12%" align="center"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
8,352,000</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">6.2%</font></p>
</td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.7%</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%"><b><font size="2">2003</font></b></td>
<td width="68%"><font size="2">4.5%</font></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>