Reid’s Negro comment and the Ethical message we are sending…

Frankly I don’t care whether Harry Reid keeps his political position or not.  It’s obvious that he’s stuck his foot in his mouth based on the political firestorm that seems to have erupted.  Rather, as an ethics speaker, I would like to raise the discussion about what message we are sending to our young people when it comes to truth and free speech.

Harry Reid spoke the truth.  Nothing he said had not been said by rank and file Americans as the election process proceeded.  Anyone who paid attention to the election from the primaries forward, at first, would have doubted that an inexperienced Senator (who happened to be Black or African-American – which is politically correct seems to be determined on who you speak with) could win his parties nomination.  Most would have felt that American’s were not ready for a non-white President.  Who knew…?

But, as Barack Obama put himself before the public it became clear that his articulation and young new face was just what the country wanted.  Reid said – he was a light skinned black man who did not have a “negro dialect” (unless he wanted to have one).  And, that combination made Obama electable.  Now…please tell me – was Reid inaccurate in his comment.

As a professional speaker I firmly believe that President Obama skills at oration (like those of John Kennedy) captured the imagination of the American people and dramatically contributed to his crossover appeal to the large American population instead of finding himself a divided racial wonder.

ETHICAL ISSUE:  For days now Harry Reid finds himself embroiled in this controversy.  But, he spoke the truth.  So, what message are we sending to our youth?

1.  Speak the TRUTH and find that it’s (the truth) not politically correct and lose your job?

2.  POLITICALLY CORRECT comments are more valuable than the truth?

3.  Political Correctness is the TRUTH?

For the life of me, I just don’t get what all the fuss is about.  Wouldn’t it be better to honor the truth and dismiss POLITICALLY CORRECTNESS – isn’t that the ethical high road.

It seems that we are more concerned with not offending than we are with allowing TRUTH to be spoken.

HOW DO YOU SEE THIS?

Tough guy Wesley Snipes fighting to stay out of Prison. Doubt he’ll win that battle!

Tough guy – Wesley Snipes – seems to be a bit “chicken” when it comes to his prison sentence.  In this case he’s not fighting in a movie, rather he’s fighting for his freedom in real life.

Now if you’re reading this, you probably already know the story…but the short version is – Wesley Snipes thought he was above filing and paying his taxes.  Yea right!  A lot of people think that and they typically get what Wesley got…trouble with the IRS.  And, in Wesley’s case  – a prison sentence.  Three years to be exact for three misdemeanor counts of willful failure to file his income tax returns.  Now, Wesley did more than that, but when the results came back from the jury – that’s what he was convicted of.  Frankly, he’s lucky.

Now it seems that Snipes’ attorneys asked a federal appeals court to review an “unreasonable” three-year prison sentence for the film star, who was convicted a year ago on federal tax charges.  Attorneys for the star of the “Blade” trilogy and other films also argued the actor should have been granted a hearing to decide whether his trial should have been in New York instead of Florida.

Snipes was sentenced in April 2008 in what was considered a key victory for prosecutors who aggressively pursued the maximum penalty to deter others from trying to obstruct the IRS. They say he made at least $13.8 million for the years in question and owed $2.7 million in back taxes that he refused to pay.

The decision rests with the three-judge panel of the 11th U.S. Circuit Court of Appeals in Atlanta.

COMMENTS:  Now, I’ve stated before that Snipes will spend time in prison and I stand behind that belief.  Having been there (yes, time in federal prison for a tax crime – while today I speak to groups about choices and consequences) I know what Snipes is facing.  If I were he, I’d do the same thing, but all things being equal – he should just report and get it over with.

EVERY CHOICE HAS A CONSEQUENCE and soon Snipes will face the consequences of his actions and greed.  For those who say the tax system is unconstitutional and unfair and illegal…   Don’t waste you breath.  Failure to comply = prison.  Been there and done that.  Facts are – those folks who were in prison for tax crimes, become very compliant when they are free.  Some battles just aren’t worth fighting.

YOUR COMMENTS ARE WELCOME!

No Negro Dialect – Harry Reid Apologizes! But What About All This “Political Correctness”?

So here’s the CNN report today:  Senate Majority Leader Harry Reid apologized Saturday following reports he had privately described then-candidate Barack Obama during the presidential campaign as a black candidate who could be successful thanks in part to his “light-skinned” appearance and speaking patterns “with no Negro dialect, unless he wanted to have one.”

Apparently Mr. Reid’s comments are included in a book soon to be released in journalists Mark Halperin and John Heilemann’s new book “Game Change.”

I’m sorry, but I must admit…this political correctness thing is just becoming way too burdensome.  I expect criticism from this post, but it’s getting to the point that a person, especially in the public eye, can’t express themselves without offending someone.  Is it not possible anymore to express your opinion and allow folks to accept you for who or what you are?

LETS BE FRANK!

I’m a speaker.  Over and over I hear about what one should say and how one should say it in front of an audience.  Don’t offend.  Well, I’m becoming more and more convinced that offending is becoming easier and speaking what’s on your mind more difficult.

Reid verbalized what many American’s said about Obama before the election.  I admire Obama’s voice, speech patterns and ability to deliver a speech and inspire a crowd.  Now…here’s a fact.  If Obama spoke like a street thug – be he black or white…he would not have captured the imagination of the American people.  Straight up – Obama did not speak like stereotypical black man and that did contribute to making him electable.

If, candidate Obama, had said in a speech over and over again – “Let me axe you a question…” vs. “Let me ask you a question…” – would he have been elected by the American people?  REALLY…I’D LIKE TO KNOW WHAT YOU THINK…  But read on…

SO WHAT DO YOU DO?

Fact: I was in prison in the mid-90′s and my cellmate was a young black ma named – Buck.  Buck became one of my closest friends and taught me much…in fact, he is one of the reasons that my prison experience became such a profound learning experience.  Today, when I deliver a speech I often share a dialogue that Buck and I had on my second day in prison.  When I share this exchange…I carry on the conversation just like it happened – speaking and sounding just like Buck.  He sounded like a Black street thug – which is exactly what he was when he entered prison.

I’ve been told – “Oh, you can’t do that.  You’re degrading African-Americans.”

No.  I’m not.  I’m sharing with an audience exactly what happened – tone speech patterns and all.  The lessons I learned from Buck happened, in part, because I was able to learn from his street smarts just as he was able to learn from my education.  Speaking like Buck is real.  What Harry Reid said was real and true.  I just don’t see what all the fuss is about.

WHAT DO YOU THINK?

Facebook Scams and Fraud – Warning from Business Ethics and Fraud Prevention Speaker Chuck Gallagher

AVOIDING COMMON FACEBOOK SCAMS  

SCAM #1

I can’t tell you lately just how many times I have had a Facebook friend pop up in chat telling me that they are having a bad day.  Seems that someone mugged them while they were visiting friends in London.  (Guess London is the new fraud hot spot?)

Anyway the fraudster goes on to request money from their Facebook friend and gives them wire transfer information.  NOTE:  THIS IS A SCAM.  I suspect that most of you have figured it out, but just in case – DON’T FALL FOR THIS HOAX.

If you receive this type of communication, Facebook provides an easy solution to help your friend avoid the SCAM continuing.  Here’s Facebook’s suggestion (and it works):

My friend’s account has been affected by the money transfer scam (someone is using my friend’s account to ask for money).

We are currently working with people whose accounts have been affected…

We are currently working with people whose accounts have been affected by money transfer scams. Please use caution around messages from friends claiming to be stranded and asking for money.

Your friend’s Facebook account may have been compromised by cybercriminals attempting to impersonate them. Most frequently, these criminals will gain control of a Facebook account, and use the Chat or Status features to claim they are stuck in a far away location and in need of financial assistance.

If you have received a message like this, please enter your friend’s account information in this form so that we can make sure your friend’s account is secure.

http://www.facebook.com/help/?faq=14257

Recently, I had two friends whose account had been hacked.  When I received the request for funds I set up a separate tab and went to Facebook directly typing in the data requested to protect my friend – while keeping the scammers on the chat line.  I copied the chat – pasted it into the Facebook location asking for specifics and while chatting with the scammers (expressing my disbelief at what had happened to them – cause I knew it was all fake), my friends account was shut down…SCAMMER FOILED!

SCAM #2

You receive the following e-mail announcement:

Dear user of facebook,

Because of the measures taken to provide safety to our clients, your password has been changed.
You can find your new password in attached document.

Thanks,
Your Facebook.

This too is a CROCK OF CRAP!  DO NOT OPEN THE ZIP FILE ATTACHED.  It is only a way for someone to gain information from your email address and hack your email, Facebook account or access other information.

Hopefully this information is helpful.

If you know of other scams that are currently being used and wish to help alert other, please make a comment.  Facebook is a wonderful tool and worth keeping safe.

Robert Felner’s fraud brings changes at the University of Louisville. Comments by Business Ethics Speaker Chuck Gallagher

For close to two years the folks at the University of Louisville have had to deal with the repercussions of their former dean of the College of Education and Human Development, Robert Felner’s fraud.  Felner is pictured to the right in the blue stripped tie.

Not long after, University of Louisville President,  James R. Ramsey made the following statement:

The grand jury’s indictment of former dean Robert Felner confirmed our initial concern of wrongdoing in the management of federal grant funds in the College of Education and Human Development. The University of Louisville brought this information to federal authorities last spring. We continue to work with the federal agencies on this investigation and look forward to its conclusion. We have confidence that the judicial system will take the next step and reach a verdict based on the evidence.

Let me reiterate the actions the university has taken since we reported our suspicions regarding Dr. Felner’s alleged criminal behavior to the U.S. attorney’s office. These actions include:

• Reviewing internal control processes, including an audit of the finances of the College of Education and Human Development.
• Conducting an external audit of the university’s grants management and contracts practices.
• Reviewing faculty grievance procedures.
• Establishing a committee to review managerial and administrative practices at the request of the faculty, staff and student senates.
• Reviewing the university’s policies and procedures regarding conflicts of interest.
• Appointing a blue ribbon committee to investigate the alleged improper awarding of a doctoral degree.
• Creating a new office to field employee concerns and grievances.
• Visiting frequently with affected faculty and staff and updating the university weekly on actions taken.
• Updating members of the media on a regular basis.

While the past few weeks have been difficult for the university community, we believe we have taken the necessary steps to address the issues that have surfaced and to begin the healing process on campus and in the community. We have been supported by our faculty, employees, students, donors, retirees and the many friends of the university.

FRAUD PREVENTION:

As a business ethics and fraud prevention speaker, I frequently talk about the three components of fraud – NEED, OPPORTUNITY and RATIONALIZATION.  If any of these three components are absent, the fraud can’t take place.  Notice the first item that the University President stated was a review of their internal controls.

While many scoff at the mention of internal controls, the fact remains, that in any business, effective internal controls are the number one deterrent to fraud.  Here’s a reality check, as a former fraudster (not something I am proud of), I know that had even reasonable internal controls existed, I would have had enough of an obstacle to prevent the actions I took (so many years ago).

I applaud the actions of the University President and hope that soon this ugly chapter will be behind them.

COMMENTS WELCOME

University of Louisville Education Dean – Robert Felner – pleads Guilty to Financial Fraud

Robert Felner, hailed as a grant rainmaker, found himself drowning in a sea of his own doing.  Last week, through his Attorney, Robert Felner pled guilty in a case in which he and a colleague are accused of defrauding University of Louisville and another university out of $2.3 million.

Hailed at the outset by University administrators as a change agent, citing him as the driving force behind a spike in grant money at the school. School officials now know that Felner is, not only a thief, but was directly responsible for only a fraction of that windfall.

A federal grand jury in Louisville indicted Felner and his co-defendant, Thomas Schroeder of Port Byron, Ill., in October 2008, charging Felner with 10 counts of mail fraud, conspiracy to commit money laundering and income tax evasion. Schroeder was charged with conspiracy to commit money laundering, mail fraud and conspiracy to defraud the Internal Revenue Service.

Government prosecutors allege that over a seven-year period the men used the Illinois-based National Center for Public Education and Prevention Inc. they created to defraud University of Louisville and the University of Rhode Island, where Felner was involved in another research center he helped create.

The government alleges the men used the Illinois center, which lists Schroeder as president, to divert funds owed to the two universities, siphoning $2.3 million.

The money was deposited in several bank accounts, including one that Felner told federal officials he set up in Louisville in the Illinois center’s name.

UNFORTUNATE FALLOUT

While Colleges and Universities across the nation are working to make sure that “ethics” becomes a fundamental core part of a business education, it seems that on every turn headlines are showing the frailties of the human condition and that even well educated folks can succumb to temptation and do unethical things.  Unfortunately, this will be yet another example of ethics gone awry.

Every presentation I make to university students, from the University of Florida to University of South Dakota, to Long Island University to Baylor, I begin with the following statement:  EVERY CHOICE HAS A CONSEQUENCE.

Felner and Schroeder are now living the consequences of their choices.  If there is a bright spot, hopefully the students at these universities will gain a better perspective on the effect of choices and consequences.  Perhaps, just perhaps, the students, being exposed to the media attention, will connect the dots and take the ethical high road when exposed to temptation.

YOUR COMMENTS ARE WELCOME

Guest Blog: It Depends On What You Mean By “Transparency”

As a business ethics speaker, I, from time to time, am pleased to have guest blogs featured on my site.  Ethics, by definition, are actions whose motivation is based on ideas of right and wrong.  In politics we hear, when someone is seeking election, a litany of ideas who have a fundamental ethics base.  Yet, when push comes to shove, it seems that ethics flies out the window and the politician is face with reality of accomplishing their agenda or operating ethically.  Guest blogger – Rick Krug – shares this in his piece entitled:  IT DEPENDS ON WHAT YOU MEAN BY “TRANSPARENCY” featured below:

As the Obama Administration continues to “duck and cover” over the attempted Christmas Day Boxer Bomber, it now finds itself searching for that Cloak of Invisibility regarding the health care debate. Having successfully locked out any Republican opposition by sheer numbers alone, the White House and both chambers of Congress have decided to have “informal” discussions on just how to craft the final health care overhaul. Now, when you read “informal”; this word is roughly translated “secret.”

For months before the 2008 election, candidate Obama was demanding the entire health care debate would be broadcast over C-Span, the cable station dedicated to all things US Government. By now, we have all seen the 8-10 video clips of Obama making this same promise to various rallies across America. When Nancy Pelosi was chosen as Speaker of the House in 2006, she stated, “This will be the most open and transparent government in history.”

Today, on CNN, John Cafferty essentially called Obama and the Democratic leadership liars as he pointed out the American public would not get to see the final outcome of the health care takeover until the secret meetings were over. In case you missed it, read the first sentence of this paragraph again: I said CNN made that charge – I know, you were thinking I said Fox News, right?

In fact, what was supposed to be the crowning glory for Obama and certain to place his face on Mount Rushmore, is now becoming the unmasking of what seems to be nothing more than a Chicago-style thug politician. Seriously, when Obama said the whole heath care debate would be on C-Span, I thought to myself, “wow, how would MCCain ever top that!” For starters, he might have simply kept his word. Is it just me, or does anyone else think the White House and Congress simply don’t care what Americans think….about anything?

So, just what am I missing about the word “Transparency?” I swear I thought it had something to do with being able to witness things in real time. Silly me.

I suppose I should have been suspicious when the 500 page starter yeast of the health care bill bloomed into a 1000 page bill, which, it seems, all those who were to vote on this thing admitted they had not even read. There probably should have been a couple of alarms going off in my head when the Senate version of this takeover sterioded out to over 2000 pages and nearly a trillion dollars. But it took this latest failure of truth to really get my attention. To be sure, there will be enough pork in the final healthcare package to make even Oscar Meyer jealous. But I can guarantee that there will be no Senator nor House member who will have ever read the final version.

We all know that health care is the main focus to the Obama agenda, while, it seems, national security is a minor annoyance, but come on, what in the world does the Pelosi, Reid, Obama product have to hide? Look, when you have a network who, second only to NBC, was as much as throwing palm branches down while the Messiah rode in on the back of Biden, begin questioning the integrity of the man’s promises, now you have a news story. To be fair, CNN could use a boost in the ratings, but Cafferty was no happy camper. Nor should he be, nor should any American be.

We all know campaign promises are usually only hopeful suggestions – “Read my lips, no new taxes” – but this outright lie is in fact an outright lie. One legitimately wonders if Obama ever planned on telecasting anything on C-Span. Then Pelosi said, “This is the most open process ever…” with a straight face. So I ask again, do these folks care even a little about what the American people think? Are we that stupid to them? This issue has carried elitism even farther than Hollywood could imagine.

I suspect the real reason the final debate on the health care plan remains secret is summed up in one word: truth. The Obama administration, the leader of the Senate, and the Speaker of the House simply do not want America to know the truth. They want it secret and they do not care.

All the while, Democrat after Democrat is running for the tall grass – shifting their registration to an ‘R”, or somehow coming to the conclusion it is time to retire. I believe this is the first time I have seen the rats leave the ship before the ship even left the harbor.

YOUR COMMENTS ARE WELCOME! Or to comment directly you can find Rick Krug on Facebook at: http://www.facebook.com/RickKrug

Jerome O’Hara and George Perez charged in Madoff scandal. Hush money for technical support!

Two computer programmers were charged for their role in helping convicted Ponzi schemer Bernard L. Madoff cover up the fraud at Bernard L. Madoff Investment Securities LLC (BMIS) for more than 15 years.  According to the SEC investigation, Jerome O’Hara of Malverne, N.Y., and George Perez of East Brunswick, N.J.,  are alleged to have provided the technical support necessary to produce false documents and trading records, and took hush money to help keep the scheme going.

“Without the help of O’Hara and Perez, the Madoff fraud would not have been possible,” said George S. Canellos, Director of the SEC’s New York Regional Office. “They used their special computer skills to create sophisticated, credible and entirely phony trading records that were critical to the success of Madoff’s scheme for so many years.”

According to the SEC’s complaint, filed in U.S. District Court for the Southern District of New York, Madoff and his lieutenant Frank DiPascali, Jr., routinely asked O’Hara and Perez for their help in creating records that, among other things, combined actual positions and activity from BMIS’ market-making and proprietary trading businesses with the fictional balances maintained in investor accounts. O’Hara and Perez wrote programs that generated many thousands of pages of fake trade blotters, stock records, Depository Trust Corporation (DTC) reports and other phantom books and records to substantiate nonexistent trading. They assigned file names to many of these programs that began with “SPCL,” which is short for “special.”

A separate computer internally known as “House 17″ was used to process BMIS investment advisory account data at the direction of Madoff, DiPascali and others. The SEC alleges that O’Hara and Perez knew that the House 17 computer was missing a host of functioning programs necessary for actual securities trading and reporting. According to the SEC’s complaint, they recognized that the trades being entered into House 17 and the account statements and trade confirmations being sent to investors did not reflect actual trades.

So here’s the scoop according to the SEC – “O’Hara and Perez had a crisis of conscience in 2006 and tried to cover their tracks by attempting to delete approximately 218 of the 225 special programs from the House 17 computer. But they did not delete the monthly backup tapes. O’Hara and Perez then cashed out hundreds of thousands of dollars each from their personal BMIS accounts before confronting Madoff and refusing to generate any more fabricated books and records.”

AND WHAT DID THEY GET FOR THEIR EFFORTS?  A salary increase of 25% and a $60,000 bonus.  That’s right.  Now when I read that I was amazed.  A multi billion dollar scheme and the result is a pay raise and a bonus.

Further, the SEC alleges that they stated to DiPascali, a Madoff lieutenant, at the time that they did not ask for more because a greater amount might appear too suspicious. DiPascali then managed to convince O’Hara and Perez to modify computer programs so that he and other 17th floor employees could create the necessary reports themselves.

This goes beyond an ethics violation.  It is so far removed from ethical behavior that it isn’t funny.  What is now coming to light is what has been suspected for some time – Madoff wasn’t in this alone.  As an ethics and fraud prevention speaker, there is no way that one person could create and effect this fraud.  Bernie Madoff may be the point person, but the collapse in the house of cards has just begun.  More will fall as the investigation continues.

Here’s what I don’t get.  The three components of fraud are: NEED – OPPORTUNITY and RATIONALIZATION.  Now, it didn’t seem at the outset that NEED was obvious.  Unless there is something that hasn’t been reported, these fellows weren’t gaining initially from the efforts of their work.  So how did they RATIONALIZE that their behavior was legitimate, ethical or normal?  Most frauds tie their three components together, but in the case of O’Hara and Perez it seemed that they were just part of the group and became, at least initially, brainwashed into believing that what they were doing was right.

If you have a connection to either O’Hara or Perez and have some insight feel free to comment.

COMMENTS ARE WELCOME!

SEC’s Failure in the Madoff case prompts lawsuit by Citizens for Responsibility and Ethics in Washington (CREW)

CREW, since 2003, has closely monitored government ethics, bringing egregious conduct to light and holding public officials accountable for their misconduct.  This statement is made according to their website.

On January 6th, 2010 – some three months after they requested information from the SEC (Securities and Exchange Commission) CREW filed a lawsuit against the SEC, challenging the SEC’s failure to produce records in response to CREW’s October 6, 2009 Freedom of Information Act (FOIA) request for records related to reforms the SEC has taken in the wake of its failure to detect Bernard Madoff’s $65 billion Ponzi scheme. Although the agency received numerous complaints and tips about Mr. Madoff’s activities over a 16-year period, and conducted five major investigations and examinations of Mr. Madoff, the SEC still failed to detect his colossal fraud. In January 2009, the SEC began implementing what it described as “decisive and comprehensive steps” to reduce the chance similar frauds will occur in the future or remain undetected by law enforcement, and an extensive Inspector General report outlining the SEC’s multiple failures suggested 58 more reforms in September. The records CREW seeks will help the public understand the extent to which the SEC has implemented meaningful and necessary reforms.

As a business ethics speaker, and one who is constantly asked about the Madoff scandal, especially how the SEC completely missed this massive fraud conducted right under their nose, I was poised to applaud CREW’s effort in this matter.  It is becoming clear that what is stated is often nothing more than smoke and mirrors.

Then I became confused.  Is CREW after headlines or did they just miss the obvious?  The SEC’s website (see here) states what actions they have taken as a result of the Madoff scandal.  The bullets points are stated below:

• Revitalizing the Enforcement Division
• Revamping the handling of complaints and tips
• Encouraging greater cooperation by ‘insiders’
• Enhancing safeguards for investors’ assets
• Improving risk assessment capabilities
• Conducting risk-based examinations of financial firms
• Improving fraud detection procedures for examiners
• Recruiting staff with specialized experience
• Expanding and targeting training
• Improving internal controls
• Advocating for a whistleblower program
• Seeking more resources
• Integrating broker-dealer and investment adviser examinations
• Enhancing the licensing, education and oversight regime for ‘back-office” personnel

Somehow, as I type this, I am sure that someone can provide clarification, but why is a lawsuit necessary when the SEC has published what they are doing following Madoff?

Now if CREW is asking for more specifics than what the SEC has published…then I get it.  But for now, I wonder where the Washington ethics breech is when the SEC has publically stated their intent and actions?

COMMENTS WELCOME

Montreat College takes the Ethical High Road! Business Ethics Speaker Chuck Gallagher explains

Administrators at Montreat College, according to The Asheville Citizen-Times, said this week that they would help cover student loans taken out by more than 50 master’s-degree students at the North Carolina institution who were told by outside recruiters that the federal government would forgive their loan debt up to $17,500 each.

Many of the students whom the recruiters said would be eligible for loan forgiveness were in fact ineligible because they were neither secondary-school mathematics and science teachers nor special-education teachers at elementary and secondary schools. The recruiters, who worked for a private company hired to recruit for the college’s adult-education programs, had told the students that they would receive government help if they pursued an M.A. in education at Montreat.

President Dan Struble, Montreats leader, met with teachers Monday night telling them the college would aid them with the costs they’ve incurred in the program.  “Clearly, this is a challenge to our reputation,” Struble said. “We want to be who we say we are and that means meeting every student’s situation.”

According to the Asheville report:

Montreat contracted with Arizona-based Institute for Professional Development in 1994 to build its adult education program.

IPD recruiters representing Montreat have visited numerous schools in Western North Carolina in recent years advertising a masters program in K-6 education.

Many teachers who enrolled said recruiters told them they were eligible for loan forgivenes because they were highly qualified math, science or special education teachers at Title I schools.

Neither Struble nor officials at IPD’s parent company, the Apollo Group, have said why recruiters distributed material suggesting students in the K-6 program qualified for loan forgiveness.Sara Jones, a spokeswoman for the Phoenix-based Apollo Group, said her company would work to resolve the students’ complaints and review the recruitment issues.

While the final loan forgiveness assistance help is not fully finalized, positive moves are being put in place to hear the students concerns and take appropriate action.  This is ethics in action…and as a business ethics speaker to colleges and universities I find joy in reporting on positive applications of ethics vs. reporting on ethical breaches.

COMMENTS WELCOME!