text:
The Communications Center is an operation within the Support Services Division of the Lodi Police Department. The Communications Center operates 24 hours a day, 7 days a week, with dispatchers working three twelve-hour shifts a week.
As the primary 911 Public Safety Answering Point (PSAP) for the city of Lodi, dispatchers are responsible for answering all 911 calls originating within Lodi. The dispatcher then determines the nature of the call and then enters the call for dispatch or transfers the call to the proper jurisdiction.
In addition to answering and processing the 911 calls, Lodi Police Dispatchers are also responsible for incoming emergency and business calls-for-service (including transferring calls to fire and/or emergency medical personnel), as well as dispatching all police personnel.
The Communications Center is equipped with a state of the art computer-aided-dispatch (CAD) system. This system allows the calls entered by the dispatcher to be sent via computer to the officers on patrol. This shortens the delay period between the time a call is received and when it is dispatched providing a shorter response time for the police officers.


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Pop-Up Satellite Archival tags (PSATs)
PSATs combine two types of technology to avoid the problem of tag recovery. The basic tag collects the same data as a normal Archival Tag, recording measurements such as temperature, salinity, depth, and light-based location, but it also has the ability to transmit its recorded information up to an orbiting satellite that relays the information to researchers. At a preset time, a battery is turned on that activates the transmission of the signal to a satellite. This battery activation first dissolves the tag attachment, allowing the tag to float to the surface where it sends its broadcast of data and can be possibly recovered. As a result, while being more expensive than other tags, PSATs are effective for studying the movements of large pelagic animals that are not often recaptured.
A Pop-Up Satellite Archival Tag. (Tagging of Pacific Pelagics - TOPP)
A photograph of a Pop-Up Satellite Archival Tag attached near the dorsal fin of a large tuna. (Tagging of Pacific Pelagics - TOPP)

subset: commoncrawl


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Trading his customary dark suit for a pair of jeans, Mike Gagel trudged over pallet after pallet of multicolored bricks in the central Ohio storage yard. The summer heat was stifling as he counted once, then twice. Something was wrong.
Arthur Andersen, the prestigious Chicago accounting firm, had sent the eager young auditor for a routine task: to certify the inventory of a million bricks baking in the sun near Marion. But each time Gagel counted the pallets, he came up 100,000 bricks short.
At first, the factory owner reacted angrily when Gagel confronted him with his findings. He grabbed the phone and asked Gagel's boss why he had sent such a rookie.
The boss told Gagel to count the bricks again. On his third pass, Gagel once again counted 900,000 bricks; only this time, the owner checked into the discrepancy. He discovered that a plant manager had been ripping him off, secretly selling truckloads of bricks out of the back gate at night.
Gagel's brickyard math is a classic example of the vigilance that made the name Arthur Andersen the gold standard of the accounting profession for decades. But the incident occurred in 1969, and it, like Andersen's reputation, is history.
On Saturday, a firm that once stood for trust and accountability ended 90 years as an auditor of publicly traded companies under a cloud of scandal and shame. Its felony conviction for obstructing a federal investigation into Enron Corp., its now-notorious client, cost Andersen the heart of its practice. It will continue with a tiny fraction of the 85,000 employees it spread across the globe just months ago.
Andersen's leaders have portrayed the firm as the innocent victim of overzealous prosecutors and a dishonest client. But a close examination of Andersen's collapse reveals a very different story.
In the 1990s, the firm embarked on a path that valued hefty fees ahead of bluntly honest bookkeeping, eroding Andersen's good name.
Andersen shunted aside accountants who failed to adapt to the firm's new direction. In their place, Andersen promoted a slicker breed who could turn modestly profitable auditing assignments into consulting gold mines.
Repeatedly, Andersen rewarded those involved with the firm's most troubled clients, while guardians of the company's legacy, like Gagel, were shown the door.
In an early-90s purge, the new leaders forced out roughly one of every 10 auditing partners and neutered Andersen's elite corps of in-house ethics watchdogs, who for decades had been the firm's final word on accounting matters large and small. These moves drew scant public attention, but the implications reached far beyond Andersen's headquarters at 33 W. Monroe St.
The quiet dilution of standards and the rise of auditor-salesmen at Andersen are central to the scandals that have cost investors billions of dollars, eliminated thousands of jobs and threatened the retirement security of millions of citizens. Most of all, they have cast suspicion over the financial reports that Americans rely on to judge the health of companies where they work and invest.
As the firm spiraled down during the past year, its leaders contended that conflicts between its auditing and consulting missions had no impact on the quality of its work. And they said Enron should be viewed as an aberration, not part of a disturbing pattern.
To determine how the firm fell so far, so fast, the Tribune reviewed volumes of Andersen internal documents, sworn testimony and congressional hearings. Tribune reporters also interviewed scores of Andersen employees--from senior partners to secretaries--as well as federal investigators and industry insiders across a dozen states.
Contrary to Andersen's assertions, what emerges is a cautionary tale, the story of a firm that tried to mix the public interest of an auditing mission with a mercenary consulting culture and botched the job. Even as many of its partners and staff continued to uphold a high standard, others compromised in the interest of generating fees.
"It came down to doing the job as quickly as possible and making the most money. They pushed the edge of the envelope--pushed it too far," said Dean Christensen, who ran Andersen's Columbus, Ohio, office for more than 15 years. "I just think it got out of control. What it ended up being is greed. Total greed."
Andersen's remaining leadership disputed that the firm emphasized the selling of services over audit quality, replacing partners who were strong auditors but didn't generate enough revenue.
"Not true," said Andersen spokesman Patrick Dorton, in a written response. "Work performance and commitment to quality have always been an essential part of our evaluation. No one has ever been dismissed because of their commitment to quality, but personnel have been dismissed for an inadequate commitment to quality."
Neither Dorton nor any other current Andersen official would address what caused the fall of the firm, or whether its own actions contributed to its collapse.
Andersen and other audit firms are supposed to be guardians of the public trust, functioning like the father confessors of the financial world. They know the rules and how to enforce them, defining right and wrong for the corporate flock. If an accounting firm puts its name on a financial statement, it certifies to the public that the company is playing by the rules, and that the numbers conform to minimum standards of conduct.
Consultants, by contrast, are the corporate apostles of change. Few ever got rich advising clients to remain the same. Instead, they battle the status quo, challenging the accepted ways of doing business and offering to fix the problems they identify. At Andersen, that involved selling everything from computer systems to management advice.
The two roles rarely mix well--a fact Arthur Andersen himself warned about as far back as the Great Depression. "To preserve the integrity of the reports, the accountant must insist upon absolute independence of judgment and action," he said in a lecture on ethics at Northwestern University's School of Commerce.
In practice, that meant Andersen sought to always put consulting at the service of auditing. In recent years, however, that principle got turned on its head.
"The culture changed where the auditor was no longer the guy people respected in the '80s and '90s," former Andersen Chief Executive Harvey Kapnick said in an interview last month, just days before his Aug. 16 death.
Kapnick left Andersen's top job in 1979 after he unsuccessfully sought to address government concerns about conflicts of interest by splitting the audit and consulting practices. "If you were an auditor," he observed, "you were relegated to second-class status. If you were a consultant, you were the top of the heap."
Andersen officials disagree. "Our audit practice, until recently, was the largest component of our business and a critical part of the firm's business strategy and its profitability," said spokesman Dorton.
Through the 1990s, though, Andersen aggressively sold lucrative consulting services to those who relied on them for audits in what turned out to be a profitable strategy. Andersen's top partners tripled their earnings in the '90s, a feat that put them on a par with their Andersen consulting siblings, who had split into their own division in 1989.
But the new strategy also planted the seeds of the firm's downfall. Suddenly, partners who faced accounting dilemmas with clients had a lot more at stake when deciding whether to reject questionable practices uncovered in audits.
The fallout from those decisions has unfolded in the headlines about shredded documents, restated earnings, shady loans and financial sleight of hand at Enron, WorldCom Inc., and Waste Management Inc., all Andersen clients beset by accounting scandals.
`Think straight, talk straight'
The story of Andersen--how it went from the self-righteous preacher of the profession to the auditor who couldn't say no--started in 1913, when the son of Norwegian immigrants set up shop on West Monroe Street in Chicago with his partner, Clarence DeLany.
Arthur Andersen's mother had schooled him in a Scandinavian axiom--"Think straight, talk straight"-- and he believed a firm that didn't sugarcoat its opinions could earn the respect of clients.
At the time, the accounting profession was dominated by a few big houses with London roots. Andersen wanted to set his firm apart by making money beyond routine bookkeeping. When he sat down to craft the announcement of his firm's opening on Dec. 1, 1913, Andersen also promised to provide "the designing and installing of new systems of financial and cost accounting and organization."
But he insisted that without integrity, the firm would never grow to rival the London behemoths.
Andersen set the tone on a day in 1914 when a railroad executive burst into his cramped reception area, demanding that Andersen bless his corporate ledger. In a distant foreshadowing of WorldCom, the railroad man had inflated his profits by failing to properly record day-to-day expenses.
What followed would be recited to thousands of the firm's trainees for decades to come: Andersen shot back that there was not enough money in the city of Chicago to make him approve the bad bookkeeping.
The small firm lost its big client, but the railroad went bankrupt a few months later, vindicating Andersen and establishing a reputation for independent thinking that would lead to decades of prosperity. Indeed, time and again, Andersen accountants would take bold stands on arcane accounting issues that would anger clients while making Andersen the auditor investors could trust.
No one exemplified the Andersen brand of stern independence more than Leonard Spacek, who succeeded Arthur Andersen after the founder's death in 1947. The firebrand Spacek honed the firm's sense of itself as the financial world's answer to the Marine Corps.
"Everyone should make it a habit to be busy all the time and avoid any appearance of being inactive or unoccupied," he wrote to the Chicago office in 1954. "When walking in the halls, walk briskly."
Spacek's obsession was creating a firm that spoke with a single voice, and that vision had its own iconography: the sturdy set of mahogany doors in Andersen's Chicago headquarters. To him, they represented "confidentiality, privacy, security and orderliness." Soon, virtually every floor of every Andersen office featured identical doors.
Spacek took his crusade to the tight fraternity of the accounting industry as well.
William Hall, an Andersen accountant who went on to become one of its top ethics watchdogs, remembers learning that firsthand during a 1957 train ride with Spacek in a Chicago-to-Milwaukee parlor car.
"I've got here a blockbuster that I'm going to be delivering tonight," he told Hall, waving a sheaf of papers in the air and sitting down next to the young audit manager. Spacek let him read the speech he would soon deliver to his accounting industry peers, and Hall was impressed by its challenging tone.
Two decades after the Depression ushered in the nation's first modern-day accounting rules, standards had become "a fairyland" for investors, Spacek told the group of corporate controllers gathered in Milwaukee on that winter evening. The railroad industry's bookkeeping was "so bad," and its influence over the debate so pervasive, that no honest principles could be established, he charged.
Peering at the crowd through his thick, horn-rimmed glasses, he asked, "Is our profession so impressed with its ivory tower position in the public mind that we are not hearing these basic criticisms of our work?" Spacek went on to propose an accounting court that would decide once and for all the fair and accurate method for crunching the numbers.
Spacek's tirade had broken the rules of his clubby profession, and leaders of the other major firms decided to pay him back. First, they tried throwing him off a key oversight panel that he had accused of kowtowing to clients. Failing that, they tried unsuccessfully to pull his license for "making comments derogatory to the profession."
By the time he moved from managing partner to chairman in 1963, Andersen was a global enterprise with such heavyweight clients as Walgreens and United Airlines, Occidental Petroleum and Colgate-Palmolive. It had 27 foreign offices and thousands of staffers, up from 300 when Spacek joined the firm in 1928. His uncompromising reputation attracted clients who believed rigorous auditing would pay off in the long run.
Gagel was among hundreds of bright college graduates the fast-growing firm was recruiting each year. He went through basic training in 1969, staying at the Allerton Hotel on North Michigan Avenue for three weeks to have the Andersen way drilled into him.
At the time, the firm's training guru was a tall, distinguished-looking Texan named Carl Bohne Jr. Partners from Andersen's various field offices ran the training sessions, but Bohne kept a hammerlock on what they passed on to new employees: Each of the presentations had to be rehearsed in front of him.
No detail was left untouched in the effort to standardize how work was done from office to office and country to country. How to do an audit. How to document it. Even what notations had to be used on the final audit reports.
The philosophy behind the minutiae was equally consistent. "What you were selling was your opinion," Gagel said. "And if you ever cheapened it or if you gave it away, you lost your birthright as a professional."
Gagel donned the corporate uniform. By the late 1960s, employees no longer had to wear felt hats in winter and straw hats in summer, but conservative suits and white shirts still were expected.
Anyone who didn't hew to that look stuck out. Christensen, Gagel's boss in Columbus, was dubbed Prince Valiant because he sported long sideburns in the 1970s. But like all other Andersen partners, Christensen conformed to the firm's obsessive push to speak with a unified voice.
The keepers of that common culture were a small group of Andersen's most experienced and technically astute partners, which eventually became known as the Professional Standards Group. These ethical sticklers defined Andersen's positions on hundreds of complicated accounting issues, from leasing transactions to depreciation rules.
By the time Gagel joined the firm, the group was headed by George Catlett, whose office was never more than 50 feet away from the head of the firm. At lunchtime, the group's handpicked partners often would assemble at their regular table in the Midday Club atop the First National Bank Building in Chicago's Loop.
They would dig into the usual club sandwiches and iced tea as they steered Andersen through a minefield of laws, regulations and ethical issues. They made no secret of their high opinions of themselves, but they backed up their self-importance with the clout befitting those who wrote the rules.
`Who made you God?'
In the late 1970s, companies were snapping up the latest in computer hardware--IBM 360 mainframes. Many were deducting the cost of the machines over a 10-year period.
Then Andersen decided that those computers were obsolete after only five years, so companies would need to spread the cost over the shorter term, which cut into profits. Any company assuming their 360s had an unrealistically long life would get an "adverse" opinion--a red flag to alert investors to potential problems.
Andersen's competitors couldn't believe it. Touche Ross, a rival auditor, had a number of clients with 360s who were writing them off over the longer period. So when word of Andersen's unilateral decision reached them, Touche Ross partners looked at each other and said, "Now what do we do?" recalled Bob Sack, a former partner at Touche Ross who later became chief accounting officer for the SEC's enforcement division.
"They did it without talking to anybody, by themselves," said Sack, now an instructor at the University of Virginia's Darden School of Business. "Andersen effectively set the standard for everyone else to follow.
"In my heart of hearts, I admired them for doing it, because you knew when they went to a client and made that statement, they'd say, `Who made you God?' Well, Spacek did."
About the same time, a similar spat erupted when the banking industry sought accounting relief from bad loans, arguing that their books needn't take a hit when troubled debtors stopped paying interest.
Art Wyatt, an accounting-principles expert at Andersen, testified to the absurdity of that idea at a tense session of the Financial Accounting Standards Board, the industry's private rule-setting agency. Afterward, an ex-partner from a rival firm stopped him and asked if he realized that Andersen's banking clients surely would dump Andersen.
"We reach our conclusions," Wyatt told him, "and this is our testimony." In the end, no clients fled, and the accounting world years later adopted Andersen's standard on bank loans.
Andersen, in those days, also would walk away from clients based on risk--a policy rooted in a lawsuit filed by angry investors of a former Andersen client. The suit had threatened to wipe out about $80 million, a year's worth of profits.
The firm eventually settled out of court for an undisclosed sum. But that experience in the 1980s--with an oil-and-gas investment venture, Fund of Funds, which had failed back in 1969--persuaded Andersen to take a fresh look at auditing fast-growing businesses.
It began ranking clients according to a complex formula that determined their potential to go bankrupt. Soon, Andersen was shedding those it decided were too likely to drag it into court.
When the savings and loan crisis started unfolding in the 1980s, Andersen partner Bob Kralovetz recognized that "an accident was going to happen."
As head of the thrift practice for Andersen, based in Dallas, Kralovetz watched nervously as real estate prices spiraled upward. He spotted the inherent risk in a bubble that would decimate the institutions' loan portfolios once it burst.
Without hesitation, Kralovetz recalled, the firm's leaders decided to drop some of its hottest clients. One was Lincoln Savings & Loan, run by Charles Keating, who was furious about the auditor's decision.
Keating's Lincoln thrift provided roughly 20 percent of the revenues at Andersen's Phoenix office. He first turned to Arthur Young, and later Touche Ross, which bid aggressively for the business Andersen had dumped.
Three years after Andersen ditched Keating in 1986, the thrift collapsed, along with much of the S&L industry, as Andersen had feared.
The failure of Keating's empire cost taxpayers some $2.5 billion. Although Andersen paid damages to investors and regulators for its early role in the Keating account, Arthur Young paid much more.
A higher calling
It wasn't just technical rulings and intuition that secured Andersen's reputation. It was so-called "line partners" like Mike Gagel in Columbus who stood up to clients day in and day out, upholding the strict standards established by the firm's brain trust in Chicago.
During this era, Gagel's career flourished. He was a brilliant auditor, versatile enough to master the accounting details of different industries when other partners specialized in a single client.
Gagel, 59, still sings bass in the choir at St. Brendan's Catholic Church just outside Columbus. Self-effacing and laconic, he is not the sort of person others surround at cocktail parties. But what he lacks in pizazz, he makes up for in integrity, say friends and colleagues.
He always saw his chosen profession as a higher calling. "You're responsible to the shareholders, not the management," he said.
It was the way Gagel had operated since his youth in a crossroads town of western Ohio called Maria Stein, where he kept the books at his father's hardware store.
Gagel's technical skills served him well for much of his time at Andersen as he and his wife raised three girls in Upper Arlington, a prosperous suburb close to Columbus' downtown. He made his reputation the way Arthur Andersen himself had, as an auditor of public utilities.
But by the time Gagel arrived at Andersen, the firm had moved well beyond simply auditing corporate books. The business world's embrace of computers presented Andersen with a special opportunity to expand, albeit at potential risk to the independence of its core business.
Andersen's computer-consulting experience started outside Louisville in 1954, when a fleet of delivery trucks rolled down the driveway of General Electric Co.'s state-of-the-art appliance plant.
Their 30-ton cargo included more than 5,000 glass vacuum tubes, along with enough steel and wire to fill a ballroom. Put it all together, and it formed a single computer. GE had paid an outlandish $1.2 million for its Univac I and was counting on a 40-year-old engineer from Andersen to make the machine do its stuff.
Watching those trucks arrive that January day, Joseph Glickauf Jr. could hardly believe he had convinced his cautious partners to back this venture into the unknown.
Glickauf had built his own portable version of the mysterious "counting machine," taking it on the road to win over skeptics at Andersen's regional offices. He would ask the assembled auditors to start counting along with the flashing lights of his "Glickiac," as it was nicknamed, then crank up the speed. At 600 calculations a second, the computer beat the bean counters every time.
Spacek, the powerhouse successor to the firm's founder, recognized the potential. He had wooed Glickauf from a research job in the Navy to form the firm's three-person administrative services team--the forerunner of its mighty consulting arm. GE was one of the world's first businesses to use a computer, and Andersen became a systems-consulting pioneer.
Even then, Spacek knew the conflict between auditing and consulting could imperil the firm's reputation. Each month as the GE project slowly ground along, Glickauf would fly from Louisville for a private dinner with the boss at the Chicago Athletic Club.
"Don't go overboard," Spacek would tell Glickauf over broiled pompano in the dark confines of the club along Michigan Avenue. "Don't do anything that could possibly influence an audit."
Two decades would pass before Andersen had to confront the full force of such dilemmas. By the early 1970s, American business was clamoring for computers to make itself more efficient. Andersen's consulting arm, expert at computer technology, exploded.
Even smaller accounting firms were scrambling to broaden their work with clients, because audit revenue was stagnant. But the issue held particular interest for Andersen since, by then, non-audit work provided nearly a third of its revenues.
That was far more than any other Big Eight competitor at the time, largely because Andersen had developed its expertise in computer systems so much earlier.
The Securities and Exchange Commission was concerned how consulting was becoming the main growth business of accounting firms, especially Andersen, said Harold M. Williams, chairman of the SEC from 1977 to 1981.
"I was uncomfortable and concerned that the level of non-audit services could compromise the independence of the audit," Williams said.
So the SEC proposed a new requirement. When a company went to its shareholders each year to approve the choice of auditors, it would have to disclose the amount and percentage of the auditor's fees that came from consulting.
By 1979, 42 percent of Andersen's $645 million in worldwide fees came from consulting and tax work, as opposed to accounting and auditing. In the U.S., the proportion was greater: More than half its income came from non-audit services, according to Kapnick, then chairman of the firm.
Andersen's consulting division "was worth a ton of money," Kapnick said, "but it was almost too successful."
Armed with such concerns at the annual partners meeting that fall, Kapnick declared that he wanted to turn "one great firm into two great firms."
He called for spinning off the fast-growing systems-consulting practice into a separate but related firm, initially headed by him. He sold the idea by suggesting that SEC officials soon would require such a split because of conflict-of-interest concerns.
Like a politician certain he had the votes to win, Kapnick confidently entered the partnership meeting inside a ballroom of the Marriott hotel on North Michigan Avenue. But when he made the proposal from the dais, other senior partners rose to oppose it. The usually staid annual meeting erupted.
Kapnick quickly discovered that Andersen--still dominated by its audit division--wasn't about to let go of its lucrative consulting arm.
On Oct. 14, 1979, he convened a special meeting of the board and stepped down as chairman and chief executive. Not long after, the SEC backed away from its proposed rule requiring disclosure of the consulting interests of auditors. Kapnick's departure sank any thought of splitting the auditing and consulting divisions--at least for a while.
By that time, the firm had grown to more than 1,000 partners and 18,000 staffers, nearly all through hiring and training its own people rather than through mergers.
As Andersen expanded, so did its influence on the rest of corporate America, not just through its auditing and consulting contracts but by becoming a breeding ground for financial executives and government officials.
The nation's comptroller general, David Walker, was an Andersen partner before he became the nation's chief accountability officer in 1998. A former Andersen CEO runs Unisys Corp.
For nearly 30 years, Andersen employees who audited Waste Management's books could look forward to careers at the trash hauler. Until 1997, every chief financial officer and chief accounting officer in Waste Management's history as a public company had worked as an auditor at Andersen.
Enron, too, had long been a favorite destination for Andersen employees. Sherron Watkins, the Enron executive who warned last August that deceptive accounting might destroy the Houston energy-trading company, came from Andersen. Alumni from the firm also became Enron's president and chief operating officer as well as its chief accounting officer.
As clients like Enron took more prominence at Andersen, consulting was securing its dominance. By 1994, two-thirds of Andersen's $3.3 billion in U.S. revenue came from the consulting side. Coinciding with that shift, the influence of the firm's in-house ethics watchdog dimmed.
Kapnick's successor as managing partner, Duane Kullberg, reorganized the firm to give more representation in management to the consultants who were bringing in so much revenue. Before that, auditors made all the decisions within the firm.
Among other moves, Kullberg divided leadership of the standards group's watchdog role into three parts: accounting, auditing procedures and professional standards.
The men assigned to those jobs were top-notch, but none had the same unassailable authority as Catlett, who retired in 1980.
When Larry Weinbach took over as managing partner in 1989, he stayed primarily in New York, while the standards group remained in Chicago. Without face-to-face contact, the group leaders lost the opportunity for the spontaneous, closed-door, table-pounding arguments that had served the firm well in the past.
By degrees, the leaders of the group were pushed down the corporate ladder. When Enron's problems emerged, Andersen's most respected technician in recent years--Wyatt's protege, John Stewart--had seven layers of management between him and the top partner.
Current Andersen officials deny that the influence of the Professional Standards Group has diminished. "Since its creation, the PSG has played an important and central role in providing accounting advice to Andersen engagement teams," said spokesman Dorton. "In fact, until the past couple of months, the firm continued to expand the size and expertise of the PSG."
The standards group was busier than ever throughout the 1990s, as the global ambitions and ever-more complicated finances of Andersen's clients posed increasingly difficult questions for them to answer. At the same time, Wall Street's focus on quarterly earnings pressured auditors to go along with "creative accounting" aimed at boosting stock prices by ensuring predictable growth in profits.
`The game is over'
In this atmosphere, the worst fears of Andersen's ethics watchdogs finally came true.
Surrounded by Wyatt's packing boxes prior to his retirement in 1992, Wyatt and Stewart were fuming about the group's future. For the first time in Andersen's history, top management had rejected a key ruling from the group.
Like so much in the business of accounting, the issue in question would seem arcane to an outsider, but the stakes were huge, and they persist today: Should companies start counting stock options as an expense on their balance sheets?
This was the dawn of the 1990s market boom. Enron and hundreds of other corporations were paying their executives and other workers with these paper promises--the right to buy company stock at a set price in the future. Billions of dollars were riding on the answer.
As long as executives kept their companies' stock price rising, they could exercise their options for huge gains. Keeping those options off the books could shroud the true cost to investors and inflate earnings.
The Professional Standards Group had determined the right way to book stock options years earlier, concluding they had to be counted against profits like any other form of compensation.
But this time, Andersen's top management was swayed by the political heat, angry clients and the risk that government would usurp the industry's right to set its own standards.
The only thing flowing as fast as stock options were political contributions in Washington. Large corporate contributors such as the Business Roundtable were keenly interested. If the Financial Accounting Standards Board ruled that companies had to count stock options as an expense, some powerful politicians were prepared to put the private standards board out of business.
Inside Andersen, the pragmatists carried the day.
"The game is over, John," Wyatt remembers telling Stewart. "You guys are never going to have the authority within the firm that you once had."
Indeed, the standards group would continue making the same pronouncements it always did, but not everyone at Andersen was listening.
Partners throughout the sprawling Andersen empire could see changes coming. Each office was expected to meet higher revenue goals. If they couldn't sell enough services to new or existing clients to support the number of partners, someone would have to go, according to interviews with several Andersen partners.
Current Andersen officials say the reality was more complicated. "Andersen has a comprehensive evaluation process that considers many attributes," said firm spokesman Dorton. "We do not manage our business with such arbitrary quotas."
In 1992, Andersen management was evaluating who would stay and who would go. At the firm's Ohio practice, which included its Columbus office, the answer was there were three too many audit partners, Gagel says he was told. He was one of them.
At a time when Andersen was pushing partners to "develop practice"--Andersen-speak for winning new clients or new fees from existing ones--Gagel was known instead for his auditing acumen.
He was only 50 then, far younger than Andersen's mandatory retirement age of 62 and well short of his own plans. But, like the Professional Standards Group, Gagel was an uneasy fit in the firm's new culture.
So on a dreary Monday morning the week before Thanksgiving, Ed Onderko, Andersen's managing partner in Columbus at the time, spotted Gagel in the hallway. He asked him to come into his office.
"We need to talk," Gagel recalls Onderko telling him. Getting immediately to the point, Onderko said: "The decision's been made that you're going to retire."
At his retirement party a few months later, Gagel's staff presented him with a framed caricature: It showed him passing through Andersen's trademark wooden doors for the last time, briefcase in hand and a white cowboy hat perched above his eyeglasses.
"Mike Gagel," the caption read, "One of the good guys."
The series
Sunday: After decades as the gold standard for U.S. auditing firms, Andersen changed its focus and lost its way.
Monday: A revolution sweeps Andersen, pitting auditors against consultants in a race for higher profit.
Tuesday: Andersen struggles to deal with a monster it helped create: Enron.
Wednesday: Faulty decisions and strategy in Andersen's final months set the firm up for its collapse.
View documents, video and photos on Andersen's fall at chicagotribune.com/andersen


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How to Be a Good Graduate Student
Marie desJardins
March 1994
This paper attempts to raise some issues that are important for graduate students to be successful and to get as much out of the process as possible, and for advisors who wish to help their students be successful. The intent is not to provide prescriptive advice -- no formulas for finishing a thesis or twelve-step programs for becoming a better advisor are given -- but to raise awareness on both sides of the advisor-student relationship as to what the expectations are and should be for this relationship, what a graduate student should expect to accomplish, common problems, and where to go if the advisor is not forthcoming.
Before You Start
Doing Research
The Daily Grind
Staying Motivated
Getting to the Thesis
Finding an Advisor
Finding a Thesis Topic
Writing the Thesis
Getting Feedback
Getting Financial Support
Advice for Advisors
Interacting With Students
Becoming Part of the Research Community
Attending Conferences
Publishing Papers
All Work and No Play...
Issues for Women
Next to


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text:
Freedom of and From Religion
Bill Moyers – Managing Editor, Moyers & Company Posted: 02/16/2012 11:22 am
The president did something agile and wise the other day. And something quite important to the health of our politics. He reached up and snuffed out what some folks wanted to make into a cosmic battle between good and evil. No, said the president, we're not going to turn the argument over contraception into Armageddon, this is an honest difference between Americans, and I'll not see it escalated into a holy war. So instead of the government requiring Catholic hospitals and other faith-based institutions to provide employees with health coverage involving contraceptives, the insurance companies will offer that coverage, and offer it free.
The Catholic bishops had cast the president's intended policy as an infringement on their religious freedom; they hold birth control to be a mortal sin, and were incensed that the government might coerce them to treat it otherwise. The president in effect said: No quarrel there; no one's going to force you to violate your doctrine. But Catholics are also Americans, and if an individual Catholic worker wants coverage, she should have access to it — just like any other American citizen. Under the new plan, she will. She can go directly to the insurer, and the religious institution is off the hook.
When the president announced his new plan, the bishops were caught flat-footed. It was so … so reasonable. In fact, leaders of several large, Catholic organizations have now said yes to the idea. But the bishops have since regrouped, and are now opposing any mandate to provide contraceptives even if their institutions are not required to pay for them. And for their own reasons, Republican leaders in Congress have weighed in on the bishops' side. They're demanding, and will get, a vote in the Senate.
Sen. Mitch McConnell, R-KY, says:
"The fact that the White House thinks this is about contraception is the whole problem. This is about freedom of religion. It's right there in the First Amendment. You can't miss it, right there in the very First Amendment to our Constitution. And the government doesn't get to decide for religious people what their religious beliefs are. They get to decide that."
But here's what Republicans don't get, or won't tell you. And what Obama manifestly does get. First, the war's already lost: 98 percent of Catholic women of child-bearing age have used contraceptives. Second, on many major issues, the bishops are on Obama's side — not least on extending unemployment benefits, which they call "a moral obligation." Truth to tell, on economic issues, the bishops are often to the left of some leading Democrats, even if both sides are loathe to admit it. Furthermore — and shhh, don't repeat this, even if the president already has — the Catholic Church funded Obama's first community organizing, back in Chicago. Ah, politics.
So the battle over contraception no longer seems apocalyptic. No heavenly hosts pitted against the forces of Satan. It's a political brawl, not a crusade of believers or infidels. The president skillfully negotiated the line between respect for the religious sphere and protection of the spiritual dignity and freedom of individuals. If you had listened carefully to the speech Barack Obama made in 2009 at the University of Notre Dame, you could have seen it coming:
The soldier and the lawyer may both love this country with equal passion, and yet reach very different conclusions on the specific steps needed to protect us from harm. The gay activist and the evangelical pastor may both deplore the ravages of HIV/AIDS, but find themselves unable to bridge the cultural divide that might unite their efforts. Those who speak out against stem-cell research may be rooted in an admirable conviction about the sacredness of life, but so are the parents of a child with juvenile diabetes who are convinced that their son's or daughter's hardships might be relieved. The question then is, "How do we work through these conflicts?"
We Americans have wrestled with that question from the beginning. Some of our forebearers feared the church would corrupt the state. Others feared the state would corrupt the church. It's been a real tug-of-war, sometimes quite ugly. Churches and religious zealots did get punitive laws passed against what they said were moral and religious evils: blasphemy, breaking the Sabbath, alcohol, gambling, books, movies, plays … and yes, contraception. But churches also fought to end slavery, help workers organize and pass progressive laws. Of course, government had its favorites at times, for much of our history, it privileged the Protestant majority. And in my lifetime alone, it's gone back and forth on how to apply the First Amendment to ever- changing circumstances among people so different from each other. The Supreme Court, for example, first denied, then affirmed, the right of the children of Jehovah's Witnesses to refuse, on religious grounds, to salute the flag.
So here we are once again, arguing over how to honor religious liberty without it becoming the liberty to impose on others moral beliefs they don't share. Our practical solution is the one Barack Obama embraced the other day: protect freedom of religion — and protect freedom from religion. Can't get more American than that.
Watch Moyers & Company episodes and video essays at BillMoyers.com.
Follow Bill Moyers on Twitter: http://www.twitter.com/BillMoyers
#PoliticsNews #BarackObama #CatholicContraception #Contraception #ReligionAndPolitics #Elections2012 #ObamaContraception #CatholicChurch #ReligionInAmerica


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The referendum comes two weeks after Russian-led forces seized control of Crimea, a predominantly ethnic Russian region on the Black Sea that hosts a key Russian naval base. Locals say they fear the new Ukrainian government that took over when President Viktor Yanukovych fled to Russia last month will oppress them.
Ukraine's new prime minister insisted again Sunday that neither Ukraine nor the West will recognize the referendum, which it says is being conducted at gunpoint.
"Now, on the territory of the autonomous republic of Crimea under the stage direction of the Russian Federation, a circus performance is underway: the so-called referendum," Prime Minister Arseniy Yatsenyuk told a government meeting. "Also taking part in the performance are 21,000 Russian troops, who with their guns are trying to prove the legality of the referendum."
Russia raised the stakes Saturday when its forces, backed by helicopter gunships and armored vehicles, took control of a Ukrainian village and a key natural gas distribution plant outside of Crimea — the first Russian military move into Ukraine beyond the peninsula of 2 million people. The Russian forces later returned the village but kept control of the gas plant, according to Ukraine's border guard agency.
If Sunday's referendum passes, Russia faces the prospect of quick sanctions from Western nations.
But so far Russian President Vladimir Putin has vigorously resisted calls to pull back in Crimea. At the United Nations on Saturday, Russia vetoed a Security Council resolution declaring the referendum illegal. China, its ally, abstained and 13 of the 15 other nations on the council voted in favor — a signal of Moscow's isolation on the issue.
German Chancellor Angela Merkel spoke to Putin by phone Sunday, proposing that an international observer mission in Ukraine be expanded quickly as tensions rise in the country's east. Her spokesman said she also condemned the Russian seizure of the gas plant.
In Sevastopol, Crimea's key port and the site of the Russian naval base, more than 70 people surged into a polling station Sunday within the first 15 minutes of voting.
"Today is a holiday!" said 66-year-old Vera Sverkunova, breaking into a patriotic war song: "I want to go home to Russia. It's been so long since I've seen my mama."
"Today is an important day for all Crimea, Ukraine and Russia," said voter Manita Meshchina.
Speakers blared the city anthem up and down the streets, giving Sevastopol a block-party feeling. But the military threat was not far away — a Russian naval warship still blocked the port's outlet to the Black Sea, trapping Ukrainian boats. Russia pays Ukraine $98 million a year in rent for the naval base at Sevastopol.
At a polling station inside a historic school in Sevastopol, Vladimir Lozovoy, a 75-year-old retired Soviet naval officer, began tearing up as he talked about his vote.
"I want to cry. I have finally returned to my motherland. It is an incredible feeling. This is the thing I have been waiting for for 23 years," he said.
But Crimea's large Muslim Tatar minority — whose families had all been forcibly removed from their homeland and sent to Central Asia during Soviet times — remained defiant.
The Crimea referendum "is a clown show, a circus," Tatar activist Refat Chubarov said on Crimea's Tatar television station Sunday. "This is a tragedy, an illegitimate government with armed forces from another country."
The fate of Ukrainian soldiers trapped in their Crimean bases by pro-Russian forces was still uncertain. Crimea's pro-Russian authorities have said if those soldiers don't surrender after Sunday's vote, they will be considered "illegal."
"This is our land and we're not going anywhere from this land," Ukraine's acting defense minister, Igor Tenyuk, said Sunday in an interview published by the Interfax news agency.
But Tenyuk later said an agreement had been reached with Russia that its forces would not block Ukrainian soldiers in Crimea through Friday. It was not clear exactly what that meant.
In the regional capital of Simferopol, blue-and-yellow Ukrainian flags were nowhere to seen but red, white and blue Russian and Crimean flags fluttered in abundance in the streets.
Ethnic Ukrainians interviewed outside the Ukrainian Orthodox cathedral of Vladimir and Olga said they refused to take part in the referendum, calling it an illegal charade stage-managed by Moscow.
Some said they were scared of the potential for widespread discrimination and harassment in the coming weeks, similar to what happened in parts nearby Georgia, another former Soviet republic, after a brief war with Russia in 2008.
"We're just not going to play these separatist games," said Yevgen Sukhodolsky, a 41-year-old prosecutor from Saki, a town outside Simferopol. "Putin is the fascist. The Russian government is fascist."
Vasyl Ovcharuk, a retired gas pipe layer who worked at Ukraine's Chernobyl nuclear disaster in 1986, predicted dark days ahead for Crimea.
"This will end up in military action, in which peaceful people will suffer. And that means everybody. Shells and bullets are blind," he said.


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Generator.x 3.0 : from code to atoms
An openLAB Masterclass with Marius Watz
Participants will explore how software processes can be combined with digital fabrication to produce physical objects that are the result of dynamic software systems, opening new fields for artists, designers and other creative people. Specifically, we will look at how generative systems can be used to create objects according to a programmed logic, allowing for great complexity and a semi-automated model of creativity.
Digital fabrication drastically changes manufacturing by democratizing access to industrial tools as well as changing the way objects are produced, opening the door for the on-demand creation of bespoke objects. Combined with the "craft" of code it becomes possible to directly connect parametric software processes to an instant manufacturing workflow, turning bits into atoms and introducing a paradigm that is radically different from traditional 3D modeling.
Generative systems shift the focus from static models towards a computational logic – what Bruce Sterling calls processuality. Here objects are understood as mere instances of a family of forms, produced by a specific interaction of parameters. Such forms may be data-driven or created through interactive means, adapting to conditions coded into the system. The artist becomes a "gardener" of possible forms, harvesting desirable results in an iterative process of coding and prototyping.
This openLAB is the evolution of 'Generator.x 2.0: Beyond the Screen', a workshop and exhibition that took place in Berlin during Transmediale 2008. Generator.x is a curatorial platform set up to explore the implications of computational aesthetics, and these workshops are intended to function both as discourse and practice.
For Brussels in 2012 we propose to use the latest low-cost 3D Printers (Makerbots) as well as a large and powerful laser cutter machine. The main software tool will be Processing (http://www.processing.org), but we also welcome users of other coding tools like VVVV, PD or OpenFrameworks. The workshop will be hands-on and geared towards producing projects ready for exhibition at the end of the project. Participants will be expected to be familiar with code and generative strategies (pairs of participants with complementary skills are welcome, eg. a visual artists/designer and a developer). There will be an introduction reminding certain software techniques as well as software and hardware assistants helping the participants in the elaboration and production of their own work. For generating the files driving the Makerbot printers, we will also use the Magics software supplied by Materialise.
The openLAB masterclass
In 2005, iMAL initiated its first openLAB, which proved to be a huge success. After the openLAB Projections on forms and spaces led by HC Gilje in 2011, this openLAB will be first one around digital fabrication.
The openLAB masterclass is an intensive workshop based on the projects of the participants. After a preliminary selection through a call for projects, the participants will bring their ideas to fruition during a workshop week (Production Lab). The results will then be presented and documented in a public exhibition.
Before the Production Lab itself, the participants, together with the workshop leader and iMAL team, will develop, refine and discuss their projects through an online collaborative platform. This preparatory process should bring together participants into maximum 5 to 6 groups, and associated projets to be further developed. During the production phase, a team of assistants will help the participants in the making of the final projects.
About Marius Watz
Bruce Sterling in Generator Everything, July 2011:
"Certain human aspects are pretty much guaranteed: If Marius Watz programmed it, then it is going to be vivid, it's going to be crisp, spiky and angular; it will be fast, bright and noisy, and there's going to be a whole, whole lot of it (he calls this "visual hedonism").
It will be violently demonstrating imagery beyond the ability of the human mind to conceive ("computational creativity as the truly alien").
So the display of Watz art will be—how does one put this? —sensually challenging. It may be, at times, almost impossible to watch. That was his choice.
In the Generator.x philosophy, the generative code is the rock-solid core of the effort, it is the frank expression of the artist's will. It's not "film," because it's software. It's not "special" or an "effect"—what was once an "effect" has conquered the screen completely; it's become the means of production."
Marius Watz is a Norwegian artist working with visual abstraction through generative systems. An autodidact, he quit his Computer Science studies to pursue visual work based on code. He is known for his bold use of colors and hard-edged geometric compositions. Recently he has been exploring digital fabrication technologies to create complex abstract forms and structures, synthesizing form as the product of parametric behaviors and freezing ephemeral data structures into solid form.
In 2005 Watz founded Generator.x, a curatorial platform that has resulted in a series of events related to generative art and design. Generator.x 1.0 was a conference at Atelier Nord in Oslo, accompanied by a travelling exhibition organized by the Norwegian National Museum that lasted until the end of 2007. Generator.x 2.0: Beyond the Screen was a workshop and exhibition produced in collaboration with the Club Transmediale 2008 festival in Berlin, focusing on digital fabrication and computational architecture. It ended with a public exhibition at [DAM] gallery, Berlin.
In 2011, Watz was the first artist-in-residence at MakerBot Industries in New York, a leading company in personal DIY 3d Printers. He is also a lecturer at the Oslo School of Architecture and Design.
More on Marius:
Official: mariuswatz.com
Work: www.unlekker.net
Blog: www.generatorx.no
Play: www.evolutionzone.com
See pictures of Marius' digital fabrication projects on his flickr stream.
Practical Info
February 25-26th, 12:00-18:00
Opening on Friday 24th, 18:00
Free entrance!
Workshop / Production Lab
February 18-24th
Workshop Fee : 50€
(weekend lunches + drinks included)
Registration closed
Follow work in progress on wikimal!
The workshop and exhibition takes place at iMAL:
30, Quai des Charbonnages/Koolmijnenkaai
1080 Brussels
Parallel event in Brussels
Marius Watz: Mark Making
Exhibition at MediaRuimte
29.02 > 31.03.12
+ opening & concert 25.02, 20:00
Media Gallery <>
Pictures by Marius Watz, mostly from Generator.x 2.0 and his Makerbot residency
With the support of the Commission communautaire française (Cocof), the Wallonia-Brussels Federation, the Brussels-Capital Region and our sponsors Hackable-devices (Paris and Ghent) and i.materialise (for their Magics software). Thanks to FabLabXL of the Engineering High School Erasmus of Brussels (Anderlecht) for machine time and materials.
In collaboration with LAb[au] on the occasion of the exhibition Marius Watz: Mark Making at MediaRuimte
(29.02 > 31.03.12).
February 25-26th, 12:00-18:00
Opening on Friday 24th, 18:00
Free entrance!
Workshop / Production Lab
February 18-24th
Workshop Fee : 50€
(weekend lunches + drinks included)
Registration closed
Follow work in progress on wikimal!
The workshop and exhibition takes place at iMAL:
30, Quai des Charbonnages/Koolmijnenkaai
1080 Brussels
Parallel event in Brussels
Marius Watz: Mark Making
Exhibition at MediaRuimte
29.02 > 31.03.12
+ opening & concert 25.02, 20:00
An archive : 1999-2010-2019
This page is an archive of the iMAL website that operated between 2010 and 2019. It compiles activities and projects made since 1999.
For our most recent news and activities, please check our new website at https://imal.org
Primary links
- iMAL
- Events
- Exhibitions
- Lab
- FabLab
- Wikimal
- Archives


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"Oh wow, you're right," I said. "I totally forgot. It's Thursday. It's Thanksgiving."
"I brought a package of mashed potatoes," he said. "I'm going to eat them at the overnight checkpoint, the one with the hot water."
"That was a great idea," I said. "I didn't bring ... anything."
Matt grinned and turned to spread his holiday greetings to other Americans in the crowd. I sighed heavily as nostalgia pangs churned in my empty stomach. Warm images replaced the ashen faces of the crowd. My aunt shouting at the Dallas Cowboys above the chatter of my cousins. My now-deceased grandfather cracking corny jokes. My grandmother admonishing everyone to rattle off a long list of thanks as the turkey gets cold. My sisters and I sneaking Peanut M&Ms from the candy dish before dinner. My mother's pies. Oh, my mother's pies. Coconut cream. Heaven.
I felt nauseated from the morning's granola bar, or maybe it was nervousness. Honestly, I don't know how much of my inability to eat was remnant symptoms of the bug and how much of it was psychological. My body was exhausted and so tired of feeling sick, and my mind both blamed food and obsessed about it. I just wasn't sure how much farther I could go, and yet I had come so far. Of course The Long March was worth a shot.
"People say that what we're all seeking is a meaning for life. I don't think that's what we're really seeking. I think that what we're seeking is an experience of being alive, so that our life experiences on the purely physical plane will have resonances with our own innermost being and reality, so that we actually feel the rapture of being alive." ("The Power of Myth")
We pulled two stools to the edge of the ridge, and for the first time I saw the city lights of Pokhara spread out before us. Beat dropped his pack and fished out two packages of ramen noodles that he had purchased that morning in Birenthanti for 40 rupees (about 50 cents.) We cut empty water bottles in half, crushed the noodles into one cup, dropped packets of powdered cappuccino into the other, and then filled them with hot water. As I sipped the foamy beverage and devoured the still-crunchy soup, I felt a rush of well-being and warmth every bit as satisfying as a full turkey dinner served by loved ones. It was, for those fleeting minutes at least, the best Thanksgiving dinner ever.
But most of all, I was grateful to be done. We finished at 11:47 p.m. for a finishing time of 16 hours and 32 minutes (the race started at 7:15.) It was good enough to come in about 95th or so, which out of 170 who started the stage wasn't an awful position (at least not as awful as tenth from last.) Despite all, we really were improving, and all of the hard parts of the race were over with. Or so I thought.


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Army Air Force WWII Challenge Coin Challenge Coins are a tradition that started during WW I. The first coins were issued to battalions as symbols of camaraderie and unity, and have been prized by Veteran's ever since. Over time the "challenge" came when the service member having a coin to show proof of membership in a campaign, battle group or event. Challenge Coins are often traded between service members and are a great source of pride.
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One Flea Spare (the title is from the familiar John Donne poem "The Flea") takes place over several weeks in a well-to-do household in 1655 London. Into this dwelling steal two unlikely wayfarers, one an otherworldly 12-year-old girl, the other a young sailor on the run from the authorities. They encounter the owners, William and Darcy Snelgrave, a childless couple, and all four find themselves quarantined during an outbreak of the plague. Having trapped these characters, who under normal circumstances would never have met, the play then throws them together in a kind of metaphysical waiting room in which they battle out issues of power and social class, sex, love, and of coursedeath.
According to the program notes, the bubonic plague, which in 1655 killed nearly 20percent of London's population, is thought actually to have been several different diseases spread in part by fleas; in the Donne poem, the blood of a flea unites two lovers because it has bitten each of them. Make your own connections, or let Wallace make them for you.
The much-lauded playwright, who turned the 1996 Humana Festival of New American Plays in Louisville on its head with this work (it premiered in London the year before) may not yet be deserving of the plaudits that keep falling her way. Reviews of recent productions of her works Slaughter City and The Trestle, in Boston and New York, respectively, suggest that while she's more provocative than your average ambitious scribe, she's still maturing as a dramatist. Nonetheless unlike most of her contemporaries, Wallace defiantly turns her back on realism, opting instead for a kind of spiky, ragged poetry.
"What are you doing out of your grave?" demands the young girl, Morse (Ursula Freundlich), of a rag doll she finds on the floor. "Whose blood is on your sleeve?" And so begins the story. Morse identifies herself to the owners of the house she's entered through the casement window as the daughter of the family next door. William Snelgrave (David Alt), however, replies that he thought the entire family had perished. So when Morse describes the scene beyond the house walls in a startlingly articulate manner -- noting that the city was so hot that "vegetables stewed in their own crates rats drank sweat from our faces sparrows fell out of the sky into the hands of beggars" -- she jumps into a hybrid role of narrator, idiot savant, and ghost. William's wife, Darcy (Lisa Morgan), sees the girl as a mere child. She tells Morse they will love her "as one of our own," but love hardly conquers what soon befalls the Snelgraves.
The trio is joined by Bunce (Israel Garcia), an arrogant sailor who, having twice been pressed into naval service against his will, is now anxious to avoid its hardships. He also seeks refuge in the Snelgrave house, crawling in through the same window that Morse found. Bunce isn't otherworldly in the way of Morse. Instead he is a representative from the working class, a universe that the Snelgraves consider far below their own rarefied existence. It's through Bunce that Wallace gets off her shots at rich landowners and the gentry everywhere. Quizzed by the Snelgraves, Bunce recites details from his life as an indentured servant in the merchant marine. In the play's most transparent scene, he engages in a socialist pantomime with William Snelgrave that begins when Bunce tries on the rich man'sshoes.
"Something terribly strange has happened," says Snelgrave of the costume change, noting that "historically speaking the poor do not take to fine shoes." When Bunce wonders what would happen if he kept the shoes, Snelgrave answers, "I'd go out and get another pair." To which Bunce comments, "Then we'd both have a pair." Snelgrave, by now the obvious mouthpiece for the uncaring moneyed class, announces, "How would people then tell our feet apart?" Thanks to seamless performances by Alt and Garcia, there's more legitimate tension between Snelgrave and Bunce than the playwright actuallyearns.
Wallace is far too anxious to tear apart the class barriers (and in her other plays, gender differences) that separate her characters, though few playwrights have done so in more evocative surroundings. Only Caryl Churchill's 1976 work Light Shining in Buckinghamshire so marvelously limns the present through a 17th-century lens. In real life, however, death is oblivious to one's bank account. That's not the case with this playwright. Her rich folks don't stand a chance. Much more interesting is the sexual tension between Bunce and both of the Snelgraves.
With a pattern of revelation that borders on gothic, Wallace lets us find out why Darcy Snelgrave keeps her hands and throat covered. (It's not because she's hiding the black pockmarks left by the plague.) We also see Bunce allow Darcy to clean out the never-healing wound in his side with a sexual forthrightness that's touching in every sense of the word. Director Rafael de Acha manipulates the actors so that their characters intrude on one another's personal space with astounding impropriety. A scene in which Bunce uses an orange to explain to the prurient William Snelgrave how he satisfied his sexual urges while at sea is particularly cunning.
Indeed de Acha wisely responds with greater effect to Wallace's poetry than to her half-baked politics. (Must the rich white guy always be the bogeyman? Are the poor always blameless? I'm in favor of socialist causes, but this scheme is far too easy.) The result is a production that's equal parts chilling and beautiful, as visually searing as it is dramatically inventive. Theatergoers are no less likely to forget the first image of the Snelgraves as they appear on stage, framed by ghostly backlighting, or the way Darcy stares into a candle flame as she describes a long-ago fire that wrecked her life, than they are to hang on to Wallace's searing dialogue. Doug Molash's austere scenic and lighting design and Marina Pareja's period costumes are essential to the story and truly wonderful.
David Alt and Lisa Morgan, who head up the New Theatre cast, prove once again why they are two of the best reasons to go to the theater in Miami. Newcomer Ursula Freundlich has the difficult job of playing a character who is ethereal but whom we must not perceive as precious. The confident and appealing actress, a junior at Carnegie Mellon University, does a marvelous job. As Bunce, Israel Garcia must play the character on whose head falls the political impact of the play. He gives a performance more complex than what the playwright intended. I'm not convinced that Wallace has much more on her mind than the notion that the poor shall inherit the earth. But with an actor like Garcia in the role of Bunce, I can almost overlook the cliché and happily give him the keys to the Snelgrave estate.


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The Electronic Intifada al-Bireh 15 August 2004
Faced with the lopsided Oslo Peace Accords, Palestinians attempted to overcome tremendous odds over the last ten years to sow the seeds of a modern Palestinian economy. However, Israel had different plans, namely to manipulate the uneven balance of power to eliminate any possibility for Palestinian self-sufficiency and the emergence of a Palestinian state. Mixing the greed of the corporate world with the might of the Israeli military, Israel is well on track to undermine Palestinian achievements, and by doing so, Israel has wrecked the Palestinian society with severe consequences that will last for many years.
There are winners and losers in today's cutthroat business world. Corporate America reigns supreme with its breadth and depth into world markets increasing daily. One huge market which is growing at an overwhelming pace is telecommunications, especially the cellular business. Around the world and in the Middle East specifically, the telecommunications sector is proving to be the vehicle that is prodding governments to modernize and become more transparent, accountable and market-driven. Countries, particularly smaller and least developed ones, have benefited from this telecommunications boom by liberalizing their markets in order to attract foreign direct investment and gain firsthand experience in one of today's most dynamic industries. In conflict-stricken Israel and yet-to-be Palestine, this globalized model of development is not working and the Palestinians are losing while those tasked with maintaining the rules and laws of today's global village turn a blind eye.
The Telecommunications Market
The Israeli telecommunications market may be characterized as such: for a population of 6.5 million, Israel has over 5 million fixed lines, over 6 million cellular subscribers, and a highly competitive market with four cellular operators - three of them with U.S. multi national firms holding majority equity. Israel is in the process of having their independent telecommunications regulator assume full responsibility for the entire telecommunications sector. The Palestinian market is in its infancy: for a population of 3.2 million, it has one privately-owned and publicly-traded on the Palestine Securities Exchange fixed line operator (PALTEL [1]) with 260,000 fixed lines installed; and it has spun off a cellular company (JAWWAL [2]) which has over 310,000 subscribers. The Palestinian Authority's Ministry of Telecommunications and Information Technology plays the role of the regulator.
The total Palestinian Authority market of revenue generating cellular subscribers today is around 770,000, JAWWAL has 40% of the market and has been losing market share to Israeli cellular operators during the past two years.
To an outsider, it may seem that this sector is peacefully coexisting in a competitive market despite the ongoing crisis, and may be regarded as a positive interaction. But this is absolutely not the case.
The Agreements
Just as Israeli tanks and gunships continue to militarily occupy and batter Palestinian cities and towns, there is another facet of this illegal Israeli occupation that is not apparent to the casual observer. Israel refuses to abide by the provisions in the Oslo Peace Accords [3] which gave Palestinians full control over their telecommunications sector. This Israeli refusal is not a recent phenomenon, but deliberate disregard of agreements signed on the White House lawn.
The Israeli-Palestinian Interim Agreement on the West-Bank and Gaza Strip (better known as the Oslo Agreement) was signed on September 28, 1995. Article 36 was very clear as far as the telecommunications sector was concerned. It stated: "Operators and providers of services, presently and in the future, in the West Bank and the Gaza Strip shall be required to obtain the necessary approvals from the Palestinian side." (Article 36, Section B, Number 4) The problem is that Israel is allowing its cellular operators to operate within the Palestinian cities and towns in clear violation of the Oslo Agreement and in blunt disregard to internationally recognized agreements, including the World Trade Organization treaties to which Israel is a signatory.
The Violations
The Oslo Agreement stipulation on the telecom sector is very clear. Any operator must be licensed by the Palestinian Authority if they desire to sell their services to the Palestinians in the West Bank and Gaza Strip. Not only are all of the Israeli cellular companies illegally operating in Palestinian areas without licenses, but the Israeli government is encouraging them by disrupting the ability of the Palestinians to develop their own telecommunications networks and refusing to take action against these Israeli operators for violating agreements. The result is that these Israeli commercial interests are fully aligned with Israeli political concerns and the military occupation works in tandem with policies aimed at de-developing the Palestinian economy.
During this most recent four-year spike of Israeli military aggression, Israel refuses to allow the Palestinian cellular operator to import desperately needed equipment. Since all Palestinian imports must pass through Israeli ports, Israel has repeatedly used the infamous, all encompassing blanket excuse of 'security concerns' to delay or prohibit Palestinian imports. While the same equipment that is destined for Palestine is being held up at Israeli ports for 'security checks', Israel allows it to be freely imported by Israeli operators.
Furthermore, Israeli cellular operators have installed a comprehensive network covering the entire Palestinian area. These firms place their equipment inside the illegal Israeli settlements, under the pretext of serving the settlers, but in reality position their equipment and provide it with excess capacity to cover every Palestinian community. This is easily done given that the settlements are usually located on the hilltops next to Palestinian population centers and are well protected by Israel's military occupation forces.
Furthermore, besides placing towers and equipment in settlements - and recently on contiguous Palestinian lands - these Israeli companies have flooded the Palestinian marketplace with pre-paid scratch cards to market their services. Capitalizing on the inability of the Palestinian Authority to regulate its market, the Israeli companies continue to dump their services in the West Bank and Gaza Strip. The pricing schemes for these illegal services are structured in a way that directly threatens the Palestinian operators' ability to survive. Faced with four illegal operators working without licenses and without any type of regulation - commercial, environmental, or otherwise - the Palestinian operator competes against tremendous odds.
The Culprits
The motivation of the Israeli Government is clear. To them, denying the Palestinians the ability to develop their communications market is consistent with continuing the military occupation and sabotaging Palestinian efforts to develop an independent economy. In addition, there are many hints that corruption within Israel may explain the Israeli government policies that hinder equipment importation to Palestine.
The Israeli firms in question are the following:
These companies through their Israeli operations are responsible for illegal activities in the occupied territories. At a time when the issue of corporate responsibility has reached the chambers of Congress, these firms blatantly contribute to the internationally recognized illegal occupation of Palestinians in total disregard to their social and corporate obligations.
The foreign firms behind these Israeli companies which are illegally operating in Palestine without a license and in full disregard to international agreements are, not only part of the problem, but are putting their own shareholders at risk of legal action which could easily reach into the billions of dollars.
The Damage
The Palestinian economy has been wrecked during the second intifada by draconian measures and deliberate destruction. The illegal Israeli operators compound these destructive measures and have become an integral part of the Israeli occupation of the West Bank and Gaza Strip.
First, the Palestinian government does not collect taxes on the activities of these illegal operators. It is estimated that over $40 million of tax revenue has been lost thus far. While the international donor community, led by the European Union and United States, continue to drip-feed 'development' funds into Palestine, they ignore the fact that these lost tax revenues could have reduced the Palestinian dependence on international donors. Illegal Israeli operators deprive the Palestinians of means to develop their own economy and state.
Second, an estimated $500 million of Palestinian funds were drained out of its economy by such operations. This revenue leakage should be going to licensed Palestinian operators and the associated taxes should be deposited in the Palestinian treasury. These are the funds that should be the driving force for allowing the Palestinian market to develop and employ more Palestinians.
Further compounding the problems facing the Palestinian operators are the dumping practices used by these illegal service providers. Palestinians consumers are offered telecom services at less than a third of the cost as consumers living in Israel. This price discrimination and dumping is injurious to Palestinian operators who are further placed at a disadvantage. The entire Palestinian communications market is damaged by such developments. While elsewhere in the world telecommunications have provided a tremendous economic stimulus, Palestinians are hindered from developing this key sector, and having the opportunity to create an alternative to the wrecked economy caused by the 37-years of military occupation.
The Israeli practice of dumping products and services in the Occupied Palestinian Territories is not new. Widely covered by the media, was the ferris-wheel currently operating in Ramallah that was sold to Palestinians after it did not meet Israeli safety standards. Food products that are expired or near expiration are regularly sold with large discounts into the Palestinian market with no regard to food safety or the rule of law. All of these commercial practices take place with the full knowledge and support of the Israeli government bodies.
One can't discount the damage caused by the Israeli military on the Palestinian economy. The Israeli military has damaged the offices of the Palestinian operators and has confiscated network equipments, records and mobile handsets. In addition, dozens of Palestinian engineers have been detained arbitrarily in Israeli military prisons. Many of the Palestinian staff daily risk their lives while trying to service the Palestinian consumer. Several have been wounded, one paralyzed for life.
Given that there is no regulation on Israeli operators in the Palestinian areas, the Palestinian consumers have no privacy or data protection guarantees. It is assumed that the Israeli military and the Israeli operators are also extensively using the popularity of mobile phones by Palestinians to track 'wanted' persons movements and whereabouts. One day, when the Israeli military will be held responsible for its violations of Palestinian human rights, it is most likely that these illegal cellular operators will also be held partly liable for their complicity.
As Dr. Khalil Nakhleh states in his newly released book, The Myth of Palestinian Development [4], "This is a process of un-developing Palestinian society, and undermining and dismantling any potentially viable Palestinian institution." Israeli driven de-development of Palestinian society is happening at an increasingly rapid pace at all levels - economic, social, and political. It has become explicitly clear that Israel's policies are designed to voluntarily empty Palestine of its citizens, and thus, clear the way for an Israeli defined "final solution" to the Palestinian "question".
The Blind Eye
What is happening in the telecommunications market in Palestine is not new or unknown. It has been going on ever since the Oslo Agreements were signed back in 1993. Among others, the United States government has been formally and informally made aware of these blatant Israeli violations of the agreements. They also were made aware of the fact that several prominent U.S. firms are party to these illegal practices.
President Bush and Secretary of State Colin Powell continue to repeat the need for economic development to happen in the Palestinian areas in order for the ruined Palestinian economy to start offering a way out of the Israeli-created poverty and despair. But President Bush and Secretary Powell refuse to move beyond sloganeering. If they were genuinely concerned for Palestinian economic development, then Bush and Powell would inform these U.S. companies of their obligations in front of U.S. and International Law and demand that they move to stop their complicity in these illegal practices by their Israeli partners.
Ariel Sharon's current so-called Unilateral Disengagement Plan [5] is sadly viewed by the international community as ending the occupation in Gaza. However, it is clear that the intention is nothing of the sort, and when it comes to telecommunications, we can expect a continuation of the damaging relationship. It has stated: "The water, electricity, sewage and communications infrastructures will be left in place." If Israel were really withdrawing their illegal occupation why would they need to retain the control of the communications infrastructure that was supposed to serve the Israeli settlers only?
An Eye on the Future
Israel's intentional and systematic destruction of our past achievements and their refusal to allow Palestinian economic sectors to develop will not shake the Palestinian determination for building for a better tomorrow - one free from foreign military occupation.
Commercially, a report issued this month by the Arab Advisors Group ranked JAWWAL as the firm that operates in the highest level of competition in the Middle East and North Africa region. Palestinians will continue to do whatever is humanly possible to develop their economy out of the ruins of military occupation, and will do so while in the face of unfair odds due to the illegal Israeli competition. As Mr. Hakam Kanafani, the CEO of JAWWAL recently stated, "Israeli companies are not doing this for the security of Israel, they do this for a quick profit. This situation is unlike any in the world. No law, no rule, no ethical principal worldwide would permit what Orange, MIRS, Cellcom and Pelephone are doing."
The corporate leaders of these firms must be compelled to stop their involvement in illegal activity in Palestine and stop violating international agreements. JAWWAL has already initiated legal action in the Palestinian courts against two of these Israeli firms with action against the other remaining two in the process. Following last month's International Court of Justice ruling, which amounted to the fact that Israel's occupation is a blatant violation of international and humanitarian law, Palestinians are positioned more than ever to undertake legal actions against violators of international law and accepted treaties. These telecommunication operators clearly violate accepted norms of conducting business, they violate international law, and they violate the letter and the spirit of the signed-treaties.
Sam Bahour is a Palestinian-American businessman living in the besieged Palestinian City of Al-Bireh in the West Bank and can be reached at email@example.com. Sam participated in founding of PALTEL, which also owns JAWWAL. The writer also co-authored Homeland: Oral Histories of Palestine and Palestinians.


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Liven your libidoLiven your libido
October 31, 2006
Take daughter to piano lesson. Check. Walk the dog. Check. Pick up produce for dinner and run by dry cleaner. Check.
Find perfect birthday gift for colleague. Check.
Have sex. Well … too tired. Maybe next week.
Sound familiar? By the time women reach their mid-30s, life may be so busy that trying to "get busy" in the bedroom slips off the to-do list. "This is an intense period of your life, so it's easy to back-burner anything you think can wait," explains Pepper Schwartz, PhD, professor of sociology at the University of Washington in Seattle and author of The Great Sex Weekend (Perigee, 2000) and Finding Your Perfect Match (Perigee, 2006).
But finding the time for a healthy sex life should be a priority: It's not only crucial to maintaining a strong relationship with your significant other, but it can be good for your health, too. Sex may boost the immune system; alleviate pain from headaches, arthritis, and menstrual cramps (thanks to the surge of oxytocin, a hormone associated with uterine contractions, as well as bonding after sex); and improve bladder control. Sex is also an effective form of exercise—a vigorous romp may burn up to 200 calories. If you're ready to take a little action to get more action, read on for expert tips and natural strategies to boost your libido.
Kick up your energy
Decreased libido has many causes, especially as we age. "Ovaries start to slow down once women hit 35," says Kimberly Windstar, ND, an assistant professor at the National College of Naturopathic Medicine in Portland, Oregon, and a physician specializing in women's health. "It's also around this time that some women enter perimenopause, which causes the adrenal glands to not work as well." Properly functioning adrenal glands supply the body with cortisol, essential for energy, and DHEA, a hormonal precursor to testosterone and estrogen. Stress, too, can tax the adrenals. Herbs and supplements, such as ashwagandha (Withania somnifera), rhodiola (Rhodiola rosea), and B vitamins, help support adrenal function in both men and women (see "Sexy Supplements," below, for more natural options).
But simply living well may be all you need to liven your libido. "In our culture we all want a pill to make us better," says Windstar, "but it's often our lifestyle that's the issue. Put the kids to bed early and spend quality time with each other. Eat a healthy diet, exercise, and get a good night's sleep. Strive for a balanced life, and you'll be less exhausted by 8 p.m."
Communicate with your partner
Defining intimacy as something other than strictly intercourse is essential to healthy lovemaking, says Schwartz. "If intimacy is defined only as sex, women will tend to see it as a chore, and this may lead to resentment." Take time to connect in other ways to foster feelings of romance. "A husband can't just say 'let's have sex' and expect his wife to be in the mood," she says. "He must create those feelings and lay the foundation." So, for example, on Thursday, spend time e-mailing little love notes to each other throughout the day or just cuddling at night. Then if your partner initiates sex on Friday, you may feel like participating.
A healthy sex life is also about the two of you working together, especially on day-to-day chores. "Husbands have to pitch in around the house so that women aren't exhausted," says Hilda Hutcherson, MD, a gynecologist in Manhattan and author of Pleasure: A Woman's Guide to Getting the Sex You Want, Need, and Deserve (Putnam, 2005). You may have to explain that when you say you're exhausted, it's because you are, in fact, exhausted, not necessarily that you don't want to have sex.
"You must also let your partner know—both verbally and nonverbally—what you want and need," says Hutcherson. For example, say "I like it when you do this," or "Will you try doing this instead of that?" "Women are afraid because they think they're going to hurt the man's feelings, or he's going to think she's a 'bad girl,'" Hutcherson says. "Get over it. Feel good about yourself and then you won't feel bad conveying what you want."
Improve your self-image
Healthy self-esteem is essential to a robust sex life. Schwartz recommends exercising regularly, not necessarily to lose weight, but to feel stronger, toned, and ultimately good about yourself. "Exercise increases circulation and endorphins, it helps your mood, supports the nervous system, and normalizes stress hormones," Windstar says. "Feeling sexy starts with you," adds Hutcherson, "so do nice things for yourself." Schedule a massage or pedicure, buy yourself a little gift, or write in a journal, she suggests. "Spend time concentrating on just you, even if it's just an hour a week."
Plan creatively for romance
Do whatever you can—even at home—to spark those romantic feelings. "Transform your bedroom into a special place," says Schwartz. "Make it seductive and sexy." She recommends adding a dimmer to the lights and buying luxurious sheets for the bed, and moving the kids' toys, computer, and television to another room. "Keep things out that may turn your attention elsewhere," she says. And, says Hutcherson, "don't get caught up in believing you can only have sex at night in the bedroom before you go to sleep. Do it at various times of the day in different places. Meet each other for lunch. Do it in the shower."
Schwartz suggests going away for a weekend of passion, or even just overnight. "Take your kids to their grandparents' house, then have fun—play with each other," she says. "You don't even need to travel far; rent a room at a nearby hotel, away from ringing phones and neighbors knocking at the door. It's about getting into a space that allows you to focus on each other."
Kelli Rosen lives in Monkton, Maryland. Although she has written professionally for nearly ten years, this is the first story her husband, Dave, can't wait to read.
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FLORENCE, Ariz. (AP) -- The U.S. Supreme Court Tuesday declined to stop the execution of an Arizona death-row inmate hours before he was set to die by lethal injection for killing two people in a 1989 convenience store robbery.
The court's refusal to review a lower court's decision to deny a stay of execution cleared the way for Eric John King, 47, to be executed at 10 a.m. MST at the state prison in Florence.
He will be one of the last Arizona death-row inmates to be killed with a three-drug method before the state's planned switch to a single drug.
Defense attorney Mike Burke said he visited with King Tuesday morning.
"Although he's very calm, he continues to maintain his innocence," Burke told The Associated Press. "He's done what he can do. All he has left to do is maintain his dignity."
There are no further outstanding appeals.
Burke will witness the execution, partially to see that King doesn't experience pain, although Burke said that will be difficult because one of the execution drugs will paralyze him.
The Arizona Supreme Court declined to stay King's execution Monday after Burke argued that the state should wait until it enacts its new lethal injection protocol.
Corrections Director Charles Ryan announced Friday that Arizona will switch to using just one drug to allay any "perceived concerns" that sodium thiopental is ineffective, but that won't start until after the scheduled executions of King and Daniel Wayne Cook on April 5.
Burke had argued that the Department of Corrections may have engaged in fraud when it imported the sedative from Great Britain by listing it on forms as being for "animals (food processing)," not humans. Arizona Attorney General Tom Horne said the mislabeling resulted from a clerical error.
Arizona obtained the drug legally, and that's why it has been able to avoid problems other states have had, Assistant Attorney General Kent Cattani has said. Georgia's supply of sodium thiopental was seized by federal Drug Enforcement Administration agents on March 15 over questions about how it was obtained.
The drug is part of the three-drug lethal injection cocktail used by nearly all 34 death penalty states, but it became scarce last year after the sole U.S. manufacturer stopped making it.
Some states started obtaining sodium thiopental overseas, and lawyers have argued that potentially adulterated, counterfeit or ineffective doses could subject prisoners to extreme pain.
Texas and Oklahoma recently announced they are switching from sodium thiopental to pentobarbital in their three-drug protocol. Ohio has switched to using only pentobarbital for its executions, and Ryan said that's the drug Arizona might start using.
Burke said Monday that he was asking the U.S. Supreme Court to review the state court's denial of a stay, and a ruling was expected Tuesday morning.
Burke also was unable to successfully argue that King be granted clemency at a hearing Thursday. Burke had argued that the two key witnesses who testified against King at his trial have changed their stories, that no physical evidence exists and surveillance video used at trial was of extremely poor quality.
Vince Imbordino, a prosecutor with the Maricopa County attorney's office, argued that the photographic evidence was clear and that if jurors didn't believe King was guilty, they wouldn't have convicted him.
King was convicted of fatally shooting security guard Richard Butts and clerk Ron Barman at a Phoenix convenience store two days after Christmas in 1989. Butts and Barman both were married fathers whose families have testified that their deaths in a robbery that netted $72 devastated them.
Shortly before the killings, King had been released from a seven-year prison term on kidnapping and sexual assault charges. Police say King, who was 18 at the time, and another man kidnapped a woman and took her to an abandoned house, where both repeatedly and brutally sexually assaulted her over six hours.
Before he was sentenced in that crime, deputy adult probation officer Lee Brinkmoeller wrote that King had plans to reform himself.
"The defendant's plans for the future are to become a machinist and to have his own car, house, family, and start being able to do things for his mother for all the things she has done for him," Brinkmoeller wrote. "He states that he wants to have his mother be proud of him before she dies and he wants to be somebody."
Court documents show King had a troubled childhood. Born in a taxi on the way to the hospital in Phoenix, King was one of 12 siblings whose alcoholic, abusive and mentally disturbed father died of a heart attack when King was 11, according to court records.
Records also say King's mother struggled to provide for the children, who were so hungry at times that they tried to catch crawdads in irrigation canals and frequently were without electricity.
King reported to a prison psychiatrist that he had heard voices on and off his entire life, and suffered from anxiety and insomnia.
His son, 20-year-old Eric Harrison, saw King for the first time Thursday at the clemency hearing and asked the board to spare his father.
"This is the first time I've ever seen my dad, ever in life, and I know I love him," Harrison said. "That's my dad. He gave me life. Just don't take him."
Arizona has executed 22 death-row inmates with the three-drug lethal injection method since it began using lethal injection in 1993. The most recently was Jeffrey Landrigan on Oct. 26.
The state had previously executed 38 inmates with lethal gas since it started using that method in 1934. Another 28 inmates had been executed by hanging between 1910 and 1931.


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Gaylord Specialty Healthcare is a rehabilitation-focused, nonprofit health system that provides inpatient and outpatient care for people at every point in their journey from illness or injury to maximum recovery. It is anchored by Gaylord Hospital, a long-term acute care hospital, and includes Gaylord Outpatient Services and Gaylord Physical Therapy for patients who require diagnosis and treatment on an outpatient basis. Gaylord's Milne Institute for Healthcare Innovation is a hub for accelerating world-class rehabilitative research, technology development and innovation to improve the quality of life and function of people around the world. The newly launched residency program in physiatry, a joint program with UConn School of Medicine and Hartford Hospital, will educate the next generation of rehabilitation doctors in Connecticut and beyond. Together, these entities deliver a complete continuum of rehabilitative care driven by clinical experience, innovation and human compassion.
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