Software to support a growing enterprise.
There are two certainties in life – death and taxes. While both are unavoidable, at least the taxes issue can be managed. But managing taxes, and business finances in general, takes detailed information. Considering how most small businesses get their start in accounting for their business operations, it is not surprising that information gathering becomes one of the most time-consuming and frustrating tasks around tax time. Fixing the problem from the beginning and keeping a system with the detailed data you need on an ongoing basis is the key to avoiding the rush and to building a business information framework that spans the life of the business entity.
In order to understand how to solve the problem, it is important to understand the evolution of business accounting. Not how the concepts or practices have evolved, but how technology has (or has not) been applied to certain problems, and where the gaps are.
Just starting out – the business in infancy
The first things a new business owner generally does is get a business license, get a computer, and run down to the discount store to buy a copy of QuickBooks or maybe Microsoft Excel. Now, this business owner isn’t necessarily prepared to properly handle the accounting for the business, but he understands that he has to do something. Keeping a check register, at the minimum, lets him know how much money is in the bank. And that’s what it’s all about for the small business person – cash flow and cash availability. But the focus on the checkbook frequently causes the business to postpone implementing deeper, more beneficial processes.
With a focus on the checkbook, the business manages cash by counting payments out and receipts in. But the nature of the payment or the receipt is the true question that must be answered and accounted for. It is surprising how many businesses still keep ledger cards – those manual 3x5’s in a box - where customer and vendor information is kept. It is a simple method, and provides the business a way to keep individual account records. But the fact that this detail information is not part of an integrated system creates a greater potential for lost or inaccurate data. Further, the greater the volume the more difficult and error-prone managing the information becomes.
It is at this point that the business seeks to find a more comprehensive means to manage the additional business data. This is another buying decision the business owner must make, introducing a new system which can handle the additional activities around accounts receivable, accounts payable, inventory and sales orders, etc. The business was already keeping track of products or services, customers and vendors. But here we are at a step where new systems and processes must be introduced. A belated effort, this after-the-fact implementation of customer, vendor and item tracking, establishes the means to manage more business activities as part of an integrated system.
The difficulty comes in loading the historic information and learning new systems. Depending on volume, the quality of the manually-kept data, etc., it may be determined that historic transaction details are not to be entered. So, the business moves forward with a better system for managing business activities and data, but loses the value of the early transaction detail.
The next steps – handling volume and growth
The business has implemented an accounting system which helps to keep track of customers, vendors, items, and cash. More detailed processes are introduced as the business requirement grows – offering perhaps more specific information on costs of certain products, or summaries of customer purchases or item sales activity. This data provides a much more informed basis for business decision-making, but also impacts the systems as the volume of data to be managed grows. Growth may present itself in many ways – growth in the number of products or services offered, growth in the number of transactions processed regularly, growth in the dollar value of transactions, or growth in the number of employees who need access to the system. All of these areas impact the ability of the system to continue to support the business requirements. Quite frequently, a certain “density of data” is reached and the current system is not able to efficiently manipulate and manage the volume. Here again is another buying decision. Can the existing system be expanded to handle the additional volume? Or must a new system yet again be introduced? The business process requirements may not have changed, but the earlier choice of systems may cause a forced change simply due to business volume or number of users.
The frustrations of changing business systems are compounded the further into the business lifecycle the change comes. Much of the historic intelligence of the business is derived from the earlier days of the business; data which reflects the stages and activities of the business over time. When a business reaches a point where data volumes force a systems change, a worst-case scenario occurs: The volume of historic data is too great for the current system, and loading it into a new system takes a huge amount of time and effort. Unfortunately, this task often proves too daunting for the company, so again valuable historic detail information is lost and summary information is loaded into the new system.
Operationally Specific Systems
As the business matures – and in order for the business to mature in a healthy manner – specific and detailed information must be captured and analyzed. Systems which take a broad view of the business, offering only general information and process support, frequently do not supply the business with the levels of intelligence truly required. For example, a manufacturing business needs to fully understand and manage the manufacturing processes and materials supply to ensure profitability and consistent product quality. A retailer needs to know which products sell in which markets in order to ensure product stock and availability to key customers. And all of this information is time-critical if the business is to make necessary adjustments in time to benefit from them.
This level of detail can only come from a system which incorporates a certain specific orientation towards the operational processes of the business. The fact of selling a product to a customer is an activity which gets recorded, but the additional details of the customer location, pricing levels, purchasing levels, salesman, inventory item, and warehouse location tell the rest of the story. Over time, the business owner can then better understand customer purchasing habits, inventory item turnover, supplier dependencies - a wealth of business intelligence. This data is then used to assist the business owner or management in determining the specific activities or actions necessary to keep the business moving forward and improving performance. In the end, it is the demonstration of well-defined processes, deep insight into the business operational metrics and financial performance, and the ability to effectively and accurately report on this information that creates a basis for proveable business value.
There is One System
When looking at the business accounting and finance systems available in the market – particularly considering those which have earned a level of market share – there are visible gaps – big ones. This is clearly reflected in the numbers, where Intuit QuickBooks leads in the small business market, but has no reciprocal in the midrange or enterprise markets. QuickBooks fits into that early space, where the business is just starting out and, maybe, extending into keeping more detailed customer, vendor and item information. MS Excel is also a winner for very small and new businesses, as the spreadsheet is a simple and easy solution to creating an electronic check register. But there comes a point where a business has requirements that extend beyond the ability of the small business software. Sometimes, the mere thought of change is so abhorrent (usually based on a bad initial implementation experience) that the business attempts to use the software far beyond what it was built to handle.
Other application makers offer systems that have a number of small business features, but that also offer more in-depth or complex capabilities to handle the growing business. These systems, too (such as Peachtree, MAS2000, etc.) have a great potential to be outgrown, and can be costly implementations which handle only a portion of the business lifecycle.
Larger, module-based systems (such as Great Plains, Oracle, etc.) offer a broad range of functionality, integration, and data management capability. They typically address more – and more detailed - business processes, and can scale to very large sizes. But the cost and complexity of these systems is often the barrier, and given that there is no clear seed product (small business version of the big business software), the upgrade path is unclear and problematic. Microsoft is seeking to impact this area, preparing to offer a small business accounting system which would in concept seed to the much larger Microsoft Business Solutions applications. Given the huge gap between the “typical” small business system and the upper-levels in the MBS catalogue – the transition from very small to very large is not likely to be made in the single step Microsoft may envision.
Each stage of business requirement typically drives to a buying decision. This buying decision is met with anxst, as considerations include not only cost, but data conversion vs re-loading, new process or system design and setup, user training, proofing the system (running parallel?) and a host of other issues, not the least of which is the business benefit to be derived.
All the anxst, the frustrations, and the repeated buying decisions can be avoided. There is a system which scales – from the very small business to the very large business – and that has been proven in high availability, high performance, large volume systems for over 20 years. And this system offers flexibility – ease of use for the new or small business user, a broad range of feature-rich and functionally powerful business and finance applications, and a comprehensive development tool to allow even the most complex business requirement be crafted as part of the system. And the best feature is the database – which grows with the business throughout the business lifecycle. Information is power, and this system provides you with the ability to capture all your valuable business information from the inception of the business through growth and on to maturity.
The system is from Appgen. For the small business, it’s the MyBooks Professional system, offering a broad range of functionality within an easy-to-understand interface. Simple flowcharts help describe the accounting process, and assist new and novice users with effectively managing business activities within the system. As the business requirements increase, the MyBooks Pro suite of applications may be customized, or may be replaced with the full-featured modules from the Appgen Custom Suite of applications. The database is the same, however, so there is no loss of any level of data or detail. As the business needs more specific functionality to support its processes, the Appgen 4GL development system is used to make modifications to standard applications, or to create completely new customized applications, designed and suited for the unique and particular requirements of the business. Again, the database is the same, but may be extended to capture any number of additional data elements desired.
Appgen offers the business a single buying decision: a single database; a clear application migration path; and a way to taylor the system to meet specific business needs. And for the cost, there is no comparable alternative.
Paradigm Shift
Today’s CPA firm is facing the same dilemma that the profession has been dealing with for years: how to get tax preparation and audit work and other profitable, high-level engagements without being bogged down by the bookkeeping and mechanical work that comes along with them. It’s a big problem for most firms, and perceived solutions have presented only a new and different set of problems.
There was a time when financial record keeping was performed with purely manual tools. Ledger books, multi-column pads of paper (the early spreadsheets), and a raft of paper documents made up the toolkit for the bookkeeper/accountant. Original documents, such as receipts, invoices and cancelled checks, were recorded, categorized, tabulated, summarized, and eventually distilled into a statement of financial position. The rigors of this manual process were rarely experienced by the small business directly; the accountant was typically engaged to perform this bookkeeping and "write up" work as a function of providing a financial statement and opinion that could be trusted.
While the accounting practitioner understood that the write-up of this original information was a prerequisite to providing summarized financial reports, there was a constant search for a solution to the frustrations and costs involved in performing these functions. Gathering all the necessary documents in a timely manner, employing the necessary staff to perform the laborious job of translating that original information into summarized journals, distilling the journal information into financial reports, and (finally!) producing tax returns and financial statements was proving to be a task too great for even the largest professional accounting organizations.
In the 1980s, computing had matured to a level of functionality and affordability that could be enjoyed by many businesses, and it appeared as though a solution to the problem might finally be available. Client write-up tools, applications that could perform a variety of business and financial calculations, and computerized reporting systems were developed for and introduced into the accounting practice. It seemed that the issues surrounding the processing of original information into summarized financial reports were being solved with the use of these innovative tools. The solution, which seemed evident, actually helped to create a new set of problems for the accounting practice – limitation of scope and professional services.
The advent of client write-up systems caused many accounting professionals to turn away the mechanical bookkeeping work that had previously been the core of the practice. The perception that the accountant’s value was solely in the review and issued opinion of the financial information overshadowed the importance of managing good record keeping for the client business. Accountants were reticent to continue performing low-margin bookkeeping work when an incredible increase in efficiency in processing summarized information had been created.
Many client businesses were left to their own devices to perform the basic bookkeeping for the company, which resulted in less accurate information being provided to the accountant. This, in turn, resulted in the requirement for the accountant to re-engage in reviewing original documents and verifying (auditing) the bookkeeping records provided by the client prior to doing the write-up and financial report generation. Efficiencies that had been gained were being diminished. Ultimately, this created a bigger issue with billable hours and profitability than did the original problem.
The changes in the accounting industry were not subtle. In a very short period of time, a flurry of cottage bookkeeping and business-support companies were created. Personal tax preparation, small business bookkeeping – these were the new industries being formed that would take up the work that the CPA left behind. For some accountants, attempting to remove the bookkeeping service was akin to removing a body part. Undoubtedly it damaged a few client relationships, but mostly it just reduced the workload. And the bigger issue still remained – how to get quality data in a useable form from the client business in a timely manner and at a reasonable cost and keep the billable hours up.
The next phase of attempting to solve the efficiency and accuracy problem was the introduction of computerized bookkeeping applications directly to the client business. Again, the perception in the market was that this resource, if properly delivered and managed by the accounting professional, would provide accurate information from which the professional could generate financial reports, perform audits, and prepare tax returns. The representation by the leading software companies in this area was that "if you can write a check, you can do your own bookkeeping". Unfortunately, the perception was only representative of part of the reality.
The professional accounting practitioner is not typically a technologist, and the selection, delivery and implementation of technology is not his forte’. However, the model that had been developed determined that many accountants would now have to understand, promote, and support accounting applications in their client businesses. In order to be able to interact with the information produced from the accounting system, the accountant typically recommended something that was familiar to him. This would ensure a high level of quality in the support services offered by the accountant, but did not necessarily represent the best business "fit" of the application to the client business model. To further exacerbate the problem, the accountant now had a more streamlined source of information from the client business, but the information was still not likely in a reportable form. Write-up still needed to be done, and the data still had to be transported to the accountant in some manner.
This involvement by the accountant in the technology had other negative effects on the practice. In many cases, the professional spent more time and effort in selling and setting up an accounting system for his client than was spent actually performing accounting services. The focus of the firm was redirected from providing high-level accounting and financial services to facilitating technology and process changes inside the client business. This caused many firms to move away from their core competency and try to create new means of generating revenues to strengthen the business case for their involvement in technology to such a high degree. At this point it is important to reiterate that the professional accounting practitioner is not typically a technologist.
As time progressed, the accounting industry managed to find some peace with this new way of doing business. Many professional firms created specific business units to do little else than implement and support computerized tools and processes within their client businesses. Some practitioners simply became computer savvy to ensure a level of future participation. Regardless of the fact that information still needed to be transported, reviewed, adjusted, and reported – the accountant was at least interacting regularly with the client and could bring some controls to the bookkeeping function.
The costs of computer equipment, software, and associated services were dropping rapidly, and many firms that had been profitable in the technology areas were finding that it would not last much longer. The realization that none of the computerization efforts had caused a substantial increase in the profitability of the accountancy side of the practice caused the firm to return to the question of offering bookkeeping services directly to the client business and to become more fully, directly involved once again. This would, hopefully, result in the engagement for more profitable higher-level work. This decision, naturally, resulted in the return to the original problem – how to get the information from the client, morph it into a useable form, report on it, and get it back to the client in a timely manner – and still make a profit on the business.
In order to perform bookkeeping and similar services at a profitable level, and keep the costs to the client within reason, the accounting professional must be able to provide these services in a manner that does not commit substantial costly resources that will rapidly absorb the revenues generated. While bookkeeping is often seen as a loss leader for a CPA firm, doing the books for a business client can be a very profitable venture if serviced properly. And doing the books often results in the engagement of the accountant for more, and more profitable, services.
The solution to the problem is a technology-based solution, and is one that facilitates a new workflow and process that is far more efficient than the previous model. Unlike previously available "solutions", those available today do not require a complete overhaul of the business model. In many ways, the technology that has become available mimics the systems that are being replaced. This technology is simply provided in a better, more flexible and more powerful manner. The tools being used are easily recognized, and are presented in such a way that allows professionals and their client businesses to enjoy the benefits without having to expend effort and resources to incorporate them into the existing business.
Through the use of easily-recognized platform and application technologies, coupled with the innovative method of delivering these applications using the Internet as the network, the accounting professional and client business now have a means for interacting in real time with live business financial data. Streamlining the process for obtaining original documents and information, creating an audit trail at every level of the transaction, and providing the means for accessing and interacting with the data from a variety of locations by a variety of potential users – all are aspects of the increased efficiencies and effectiveness of this computing model.
It has been recognized that businesses can increase their productivity levels enormously through the use of properly designed and implemented virtual office technologies. The value proposition revealed is far more than simply reducing the cost of obtaining and supporting information technology.
Through an understanding of the specific issues facing the accounting industry, and recognizing that the processes used in this industry would not change rapidly, it was realized that the developed technologies and services could have a significant positive impact on how an accounting practice interacts with and supplies services to a client business. Further investigation clearly demonstrated that, if used consistently, the audit trail and compliance aspects of the process could also be substantially improved.
The ability for an accountant to utilize staff bookkeepers effectively depends upon the ability of the staff to perform their functions in a timely, accurate, and secure manner. Constraints caused by logistics – physical location and similar factors – could be virtually eliminated through the use of on-line solutions. Staff members, regardless of locale, could be provided access to a computing environment and infrastructure that is shared with the client business, providing easy access to both the applications and the data required to perform the bookkeeping function.
Further, messaging resources - such as voicemail and fax services unified with electronic mail – and document management services create a resource for obtaining original documentation in original form from the client without compromising the integrity of the audit trail. Voice messages, for example, provide the means for memorializing cash transaction information and, if produced in an electronic file form, can be archived with all other information to provide a solid, irrefutable audit mechanism.
There is a technology paradigm shift occurring. The platform is evolving to the Internet, and many of the old rules no longer apply. Incredible computing power is available from anywhere, provided you have broadband Internet access – which is becoming almost as available as plain old telephone service. And with this technology shift is a commensurate shift in the accounting industry. The changes that are happening to the landscape of computing lend themselves to directly solving a number of the key challenges faced by the entire accounting industry, and address many of the needs and requirements of business in general. The accounting industry is running at breakneck speed to keep up with the advancements in technology. Successful firms have come to the realization that the corporate CFO and CIO (or the comptroller and the computer guy) must now work more closely together.
In reality, the accounting industry as a whole encompasses every business and individual who is required to keep and maintain records of financial transactions, i.e., everyone. Technology use by the accounting industry will, as history has clearly demonstrated, affect more than just the accounting industry. The impact of technology on any business can be extreme. The impacts of technology on this industry can ripple changes throughout the economy.
Joanie C Mann
There was a time when financial record keeping was performed with purely manual tools. Ledger books, multi-column pads of paper (the early spreadsheets), and a raft of paper documents made up the toolkit for the bookkeeper/accountant. Original documents, such as receipts, invoices and cancelled checks, were recorded, categorized, tabulated, summarized, and eventually distilled into a statement of financial position. The rigors of this manual process were rarely experienced by the small business directly; the accountant was typically engaged to perform this bookkeeping and "write up" work as a function of providing a financial statement and opinion that could be trusted.
While the accounting practitioner understood that the write-up of this original information was a prerequisite to providing summarized financial reports, there was a constant search for a solution to the frustrations and costs involved in performing these functions. Gathering all the necessary documents in a timely manner, employing the necessary staff to perform the laborious job of translating that original information into summarized journals, distilling the journal information into financial reports, and (finally!) producing tax returns and financial statements was proving to be a task too great for even the largest professional accounting organizations.
In the 1980s, computing had matured to a level of functionality and affordability that could be enjoyed by many businesses, and it appeared as though a solution to the problem might finally be available. Client write-up tools, applications that could perform a variety of business and financial calculations, and computerized reporting systems were developed for and introduced into the accounting practice. It seemed that the issues surrounding the processing of original information into summarized financial reports were being solved with the use of these innovative tools. The solution, which seemed evident, actually helped to create a new set of problems for the accounting practice – limitation of scope and professional services.
The advent of client write-up systems caused many accounting professionals to turn away the mechanical bookkeeping work that had previously been the core of the practice. The perception that the accountant’s value was solely in the review and issued opinion of the financial information overshadowed the importance of managing good record keeping for the client business. Accountants were reticent to continue performing low-margin bookkeeping work when an incredible increase in efficiency in processing summarized information had been created.
Many client businesses were left to their own devices to perform the basic bookkeeping for the company, which resulted in less accurate information being provided to the accountant. This, in turn, resulted in the requirement for the accountant to re-engage in reviewing original documents and verifying (auditing) the bookkeeping records provided by the client prior to doing the write-up and financial report generation. Efficiencies that had been gained were being diminished. Ultimately, this created a bigger issue with billable hours and profitability than did the original problem.
The changes in the accounting industry were not subtle. In a very short period of time, a flurry of cottage bookkeeping and business-support companies were created. Personal tax preparation, small business bookkeeping – these were the new industries being formed that would take up the work that the CPA left behind. For some accountants, attempting to remove the bookkeeping service was akin to removing a body part. Undoubtedly it damaged a few client relationships, but mostly it just reduced the workload. And the bigger issue still remained – how to get quality data in a useable form from the client business in a timely manner and at a reasonable cost and keep the billable hours up.
The next phase of attempting to solve the efficiency and accuracy problem was the introduction of computerized bookkeeping applications directly to the client business. Again, the perception in the market was that this resource, if properly delivered and managed by the accounting professional, would provide accurate information from which the professional could generate financial reports, perform audits, and prepare tax returns. The representation by the leading software companies in this area was that "if you can write a check, you can do your own bookkeeping". Unfortunately, the perception was only representative of part of the reality.
The professional accounting practitioner is not typically a technologist, and the selection, delivery and implementation of technology is not his forte’. However, the model that had been developed determined that many accountants would now have to understand, promote, and support accounting applications in their client businesses. In order to be able to interact with the information produced from the accounting system, the accountant typically recommended something that was familiar to him. This would ensure a high level of quality in the support services offered by the accountant, but did not necessarily represent the best business "fit" of the application to the client business model. To further exacerbate the problem, the accountant now had a more streamlined source of information from the client business, but the information was still not likely in a reportable form. Write-up still needed to be done, and the data still had to be transported to the accountant in some manner.
This involvement by the accountant in the technology had other negative effects on the practice. In many cases, the professional spent more time and effort in selling and setting up an accounting system for his client than was spent actually performing accounting services. The focus of the firm was redirected from providing high-level accounting and financial services to facilitating technology and process changes inside the client business. This caused many firms to move away from their core competency and try to create new means of generating revenues to strengthen the business case for their involvement in technology to such a high degree. At this point it is important to reiterate that the professional accounting practitioner is not typically a technologist.
As time progressed, the accounting industry managed to find some peace with this new way of doing business. Many professional firms created specific business units to do little else than implement and support computerized tools and processes within their client businesses. Some practitioners simply became computer savvy to ensure a level of future participation. Regardless of the fact that information still needed to be transported, reviewed, adjusted, and reported – the accountant was at least interacting regularly with the client and could bring some controls to the bookkeeping function.
The costs of computer equipment, software, and associated services were dropping rapidly, and many firms that had been profitable in the technology areas were finding that it would not last much longer. The realization that none of the computerization efforts had caused a substantial increase in the profitability of the accountancy side of the practice caused the firm to return to the question of offering bookkeeping services directly to the client business and to become more fully, directly involved once again. This would, hopefully, result in the engagement for more profitable higher-level work. This decision, naturally, resulted in the return to the original problem – how to get the information from the client, morph it into a useable form, report on it, and get it back to the client in a timely manner – and still make a profit on the business.
In order to perform bookkeeping and similar services at a profitable level, and keep the costs to the client within reason, the accounting professional must be able to provide these services in a manner that does not commit substantial costly resources that will rapidly absorb the revenues generated. While bookkeeping is often seen as a loss leader for a CPA firm, doing the books for a business client can be a very profitable venture if serviced properly. And doing the books often results in the engagement of the accountant for more, and more profitable, services.
The solution to the problem is a technology-based solution, and is one that facilitates a new workflow and process that is far more efficient than the previous model. Unlike previously available "solutions", those available today do not require a complete overhaul of the business model. In many ways, the technology that has become available mimics the systems that are being replaced. This technology is simply provided in a better, more flexible and more powerful manner. The tools being used are easily recognized, and are presented in such a way that allows professionals and their client businesses to enjoy the benefits without having to expend effort and resources to incorporate them into the existing business.
Through the use of easily-recognized platform and application technologies, coupled with the innovative method of delivering these applications using the Internet as the network, the accounting professional and client business now have a means for interacting in real time with live business financial data. Streamlining the process for obtaining original documents and information, creating an audit trail at every level of the transaction, and providing the means for accessing and interacting with the data from a variety of locations by a variety of potential users – all are aspects of the increased efficiencies and effectiveness of this computing model.
It has been recognized that businesses can increase their productivity levels enormously through the use of properly designed and implemented virtual office technologies. The value proposition revealed is far more than simply reducing the cost of obtaining and supporting information technology.
Through an understanding of the specific issues facing the accounting industry, and recognizing that the processes used in this industry would not change rapidly, it was realized that the developed technologies and services could have a significant positive impact on how an accounting practice interacts with and supplies services to a client business. Further investigation clearly demonstrated that, if used consistently, the audit trail and compliance aspects of the process could also be substantially improved.
The ability for an accountant to utilize staff bookkeepers effectively depends upon the ability of the staff to perform their functions in a timely, accurate, and secure manner. Constraints caused by logistics – physical location and similar factors – could be virtually eliminated through the use of on-line solutions. Staff members, regardless of locale, could be provided access to a computing environment and infrastructure that is shared with the client business, providing easy access to both the applications and the data required to perform the bookkeeping function.
Further, messaging resources - such as voicemail and fax services unified with electronic mail – and document management services create a resource for obtaining original documentation in original form from the client without compromising the integrity of the audit trail. Voice messages, for example, provide the means for memorializing cash transaction information and, if produced in an electronic file form, can be archived with all other information to provide a solid, irrefutable audit mechanism.
There is a technology paradigm shift occurring. The platform is evolving to the Internet, and many of the old rules no longer apply. Incredible computing power is available from anywhere, provided you have broadband Internet access – which is becoming almost as available as plain old telephone service. And with this technology shift is a commensurate shift in the accounting industry. The changes that are happening to the landscape of computing lend themselves to directly solving a number of the key challenges faced by the entire accounting industry, and address many of the needs and requirements of business in general. The accounting industry is running at breakneck speed to keep up with the advancements in technology. Successful firms have come to the realization that the corporate CFO and CIO (or the comptroller and the computer guy) must now work more closely together.
In reality, the accounting industry as a whole encompasses every business and individual who is required to keep and maintain records of financial transactions, i.e., everyone. Technology use by the accounting industry will, as history has clearly demonstrated, affect more than just the accounting industry. The impact of technology on any business can be extreme. The impacts of technology on this industry can ripple changes throughout the economy.
Joanie C Mann
I am a very determined and driven person. Unlike too many others, I am always working and striving to achieve my goals. Lately something has come to mind and bothers me greatly. When did it become bad to be very determined and wanting people to be straight with me.I don't like people giving me half answers to my queries. I don't like people stringing me along or making up stories about how
Who is better ? Who has a better work ethic ? Who works harder ?Questions that nations love to answer. Always in its own favour.What comes out of the mouths of government is all garbage, and shame on the media for promoting any of it.We are living in a flat economy and flag waving not appropriate.I am not a fan of off-shoring for financial reasons, but need to find who will do a good job.The
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