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Teri Bernstein, MBA, CPA has been teaching full time in the Business Department of Santa Monica College since 1985.  Prior to that, she worked in Internal Audit and Special Financial Projects for the 1984 Los Angeles Olympics, CBS, Inc., and Coopers & Lybrand (which is now part of PricewaterhouseCoopers).  She attended the University of Michigan and Wayne State University.


  • Standard & Poor's-500 stock index at record high

    image from www.telegraph.uk.co The Standard & Poor's-500 stock index closed today (Thursday, March 28) at an all-time high of 1569.19. Analysts consider this high to be more meaningful than the record set earlier this year by the Dow Jones Average, because the S&P-500 is a more broad-based sample of stocks in all sectors of the economy. The previous record as of the close of trading was in October 2007--and the mid-day high set then has still not been surpassed (1,576.09). As you can see from the graph above, this index has been trending upward for the past few years--in spite of poor labor statistics and global banking problems. This benchmark was applauded on the floor of the New York Stock Exchange. image from usatoday.com Source: " Broad-based S & P-500 Stock Index Ends at Record High ," by Nathaniel Popper, New York Times , March 28, 2013. Follow up: What occurred when the S & P-500 stock index was at its lowest point since October 2007? Pinpoint on the graph when that happened and do an internet search to determine its cause. In general terms, how is the S & P-500 stock index calculated?
  • Understanding the trillion dollar coin

    During the debt crisis, one "solution" surfaced that was out-of-the-box and surprisingly comprehensive. It was a legal work-around that would theoretically make the fiscal debt-ceiling crisis go away. According to Paul Krugman , here is how it would work: "The Treasury would mint a platinum coin with a face value of $1 trillion (or many coins with smaller values; it doesn’t really matter). This coin would immediately be deposited at the Federal Reserve, which would credit the sum to the government’s account. And the government could then write checks against that account, continuing normal operations without issuing new debt." [from the article linked below] Here is a quick explanation of the debt ceiling problem , and how the coin would solve it: The US government is currently not bringing in enough revenue to cover all of its expenses. A Congressional law limits the amount of debt (overspending) that the government can assume. If the Trillion Dollar Coin was minted, it could be deposited into the government's account, and "Voila!" the US government would no longer be in debt. Weird as this may seem, minting the coin is legal. By the way, the debt ceiling crisis was resolved temporarily by another piecemeal compromise. The threshold for violation will probably arise again in a few months. Perhaps the trillion dollar coin "solution" will be considered once again. Source: " Coins Against Crazies ," by Paul Krugman, New York Times, January 10, 2013. Follow up: What was the law allowing a trillion dollar coin to be minted probably intended for, according to the article? Even though the minting of the coin seems to have no underlying substance, why might it make sense, considering the current structure of monetary policy, both domestically and globally? What are the global economic risks of minting a trillion dollar coin, if any?
  • The History of US Taxation

    image from the New Yorker , November 26, 2012 Businessmen, co-workers, relatives, friends and politicians are all voicing opinions about taxes these days. Many of the statements sound like facts. But few of us have been formally schooled in the actual history of US taxation. In last week's volume of the New Yorker, Jill Lepore tackled the whole complicated mess. image from en.wikipedia.org In her article she delineates the history of business interests fighting against taxes, beginning with Andrew Mellon, who helped re-define American citizens as "taxpayers. She talks about the history of "direct" taxes (real estate) versus "indirect" taxes (sales tax and income tax), and the way those taxes fit into constitutional questions. The take-away, from the article: " Taxes are what we pay for civilized society, for modernity, and for prosperity. The wealthy pay more because they have benefitted more. Taxes, well laid and well spent, insure domestic tranquility, provide for the common defense, and promote the general welfare. Taxes protect property and the environment; taxes make business possible ." Source: abstract of article at: " Tax Time ; why we pay" by Jill Lepore, New Yorker , November 26, 2012. To read the whole article, subscribe at the site, or visit your local library. Follow up: In what year did the Constitutional amendment allowing the US government to levy income taxes pass? What was the number of the amendment? What was the source of money to run the government prior to the income tax? During what period of prosperity was the highest personal income tax rate 92% in the US?
  • Insider trader Gupta gets a 2-year sentence

    image from Reuters by Jane Rosenberg Several months ago, I wrote a blog about the sentencing of Raj Rajaratnam in " Insider Trader Gets Eleven Year Prison Sentence ." This week, another player in that scandal, an insider at Goldman Sachs, Rajat Gupta, was sentenced to two years in prison and a $5 million fine. The sentence was far less than prosecutors requested. Nevertheless, the judge and others deemed Gupta's crimes as "a terrible breach of trust." Gupta leaked information, obtained at a Board meeting, of a pending investment by Warren Buffett. So urce: " Ex-Goldman Director Gupta Gets Two-Year Sentence ," by Grant McCool and Basil Katz, Reuters, October 24, 2012. Follow up: According to the article, what prominent individuals filed briefs requesting leniency for Gupta? Why do you think these individuals supported him?
  • Nobel prize in economics awarded for marketing models

    [View:http://community.cengage.com/GECResource/themes/gew/ utility/ :550:0] Video is linked at The Guardian This year's Nobel Prize in Economics went to two academic researchers who separately developed models for "two-way" marketing transactions. These transactions require that both parties to the transaction agree to engage in the transaction before it can take place. Some examples of these transactions are: applying to a college...and either getting accepted or rejected applying to rent an apartment...and either getting the apartment or not speed dating--where both parties must agree to meet again, or no transaction occurs matching kidney donors and recipients Roth, when interviewed after the announcement, said that he was going to teach his classes as usual. " But I imagine that they'll be listening with renewed interest," he said. "I think this will make market design more visible to economists and people who can benefit from market design ." Source: " Nobel Prize for economic sciences awarded to Alvin Roth and Lloyd Shapley-video ." [Note--the first part of the video is sub-titled in English, but the second part is in spoken English]. and " Nobel Prize for Economics Won By Alvin Roth and Lloyd Shapley ," by Larry Elliott and Josephine Moulds, The Guardian , October 15, 2012. Follow up: Read the article. What factor that is usually a major factor in a marketing decision is NOT the deciding factor in these two-way transactions? Why is it not as relevant? Is it still a factor in some or all of the examples listed above? Explain. What other business applications might benefit from this work?
  • The Cloud in the Box: a once-in-a-lifetime business opportunity

    image from article linked below quote: this is a photgraph of Aaron Levie taken by Peter daSilva, NYT Says Aaron Levie, the entrepreneur who started BOX: “ If you think about the market that we’re in, and more broadly just the enterprise software market, the kind of transition that’s happening right now from legacy systems to the cloud is literally, by definition, a once-in-a-lifetime opportunity,” he says. “This is probably going to happen at a larger scale than any other technology transition we’ve seen in the enterprise. Larger than client servers. Larger than mainframes.” The business potential, he adds, seems limitless: “We think we are just 1 percent into that transition. ” --from NYT " Bits " article by Nick Bilton, August 26, 2012 So what the heck is he talking about? What is this business, and why has it attracted the interest of so many high-powered venture capitalists? Levie started his business with Dylan Smith while at the University of Southern California. Levie was the programmer; Smith raised capital by playing poker online (read the article to find out his secret). Seven years later, his Silicon Valley company, BOX , supplies cloud storage services to 125,000 businesses and 11 million people. Business customers are attracted to Box because of the company's responsiveness and flexibility in meeting their needs. But Levie and his company see the shift from mainframe storage to cloud storage as only a small piece of the revolution. The real business revolution is in the vast numbers of mobile device users who rely on cloud storage because their mobile devices are so small. They need the services of cloud computing to switch between devices seamlessly and securely. One of the tenets of Levie's business plan is to "fight" for the consumer and provide secure and easy-access storage for use-anywhere mobile devices--which are increasingly part of the way even corporation employees are doing business. Follow up: Where is "the cloud" anyway? [Hint: check out this LINK ] What is " enterprise software "? Is this the most important part of the business to Aaron Levie? Why or why not?
  • The Hype Report: what cool new technology is almost here?

    image, from linked article, by Lorika13, Creative Commons: image is from the TV show " The Jetsons " Gartner, a research company, has released its latest " Hype Cycle Report ," which tries to predict when new technologies will be available for all of us to use. [by John Moe, Marketplace Tech Report , August 20, 2012--podcast available at link]. When I was a kid, the cartoon show pictured above, The Jetsons , gave us a fictional glimpse of what life would be like now. It had several things right (video phones, eReaders, robots), but food preparation, jet-packs, and personal vehicles haven't caught up yet. Each year, Gartner prepares several Hype Cycle Reports, in different technological areas. Here are some of the predictions, according to Hung LeHong, a spokesperson for Gartner, and one of the authors of the Reports: smartphone payments will be mainstream 2-3 years from now 3-D printing--about 5 years from now total mapping of parking meters, with analytics on the internet--giving us data about open meters and best times to park--10 years from now Jetsons-style jet-packs: not in the foreseeable future I didn't purchase any of the reports from the site, so I didn't get to see the details about variance kinds of voice recognition and speech-to-speech translations, but it looks as though Gartner has some predictions in that area. Meanwhile, if I could just remember the sequence of buttons to push on these remotes so that I could watch something on Netflix... Follow up: What new inventions or technologies do you want to see become a reality? What technology that is in your life right now do you find annoying? Why?
  • Book Club for Business Students

    image from Amazon.com Students spend a lot of time with textbooks, but lively and creative adults who are "lifelong learners" read currently published books. The New York Times publishes lists of both hardcover and softcover business-related bestsellers each week, in addition to its well known lists for fiction and general interest. Last week's Business bestseller list included the following books: Steve Jobs , by Walter Isaacson--a biography of Apple's deceased CEO. Imagine , by Jonah Lerner--a book about how to learn to be more creative. The Power of Habit , by Charles Duhigg--I wrote about this book in a series of posts about habits . Unintended Consequences , by Edward Conard--about America's growing income inequality. Thinking, Fast and Slow , by Daniel Kahneman--about when to trust intuition. The Charge , by Brendan Burchard--which delineates ten human drives that inspire us The Price of Inequality , by Joseph E. Stiglitz--a different take on America's income inequality Screwed! by D. Morris and Eileen McCann--a xenophobic perspective on foreign aid and commerce How Will You Measure Your Life? by Clayton M. Christensen et. al.--finding meaning in life and work End This Depression Now! by Paul Krugman--how government spending could jump-start the economy $100 Start-Up , by Chris Guillebeau--just what it says: how to start your own business with a small investment The Real Crash , by Peter D. Schiff--an argument for American declaring bankruptcy and starting over How Excellent Companies Avoid Dumb Things , by Neil Smith with Patricia O'Connell --8 ways to avoid mistakes Strengths-based Leadership , by Tom Rath and Barry Conchie--how to be a more effective leader Winner Take All , by Dambisa Moyo--China's quest for natural resources I've only read two of these books-- Steve Jobs and The Power of Habit --but several books look good to me. My own personal "best business books" list has some other titles on it. I will share it next week. Follow up: Which of the books on this list appeal to you? What is interesting about them? How many books have you read, outside of schoolwork, in the last year? Have you ever listened to an audiobook? What medium do you prefer? What types of books do you prefer? If you were asked, "What was the last book you read?" or "What book has had an influence on your life?" in a job interview, what would you answer?
  • Brazil's powerful female oil company CEO

    image from simonrezende.com The stereotype of "oil magnate" tends to be masculine: JR Ewing of Dallas fame, Daniel Plainview (the character played by Daniel Day Lewis in There Will Be Blood ) ...or an oil sheik (such as in the not-yet-released-in-the-USA film Black Gold ). But in Brazil, Maria das Graças Foster , the head of Petrobras, is the most powerful woman in the oil business, according to a NYT article by Simon Romero. This is news now because Dilma Roussef, the current president of Brazil, is a long-time board member of Petrobras, and she influenced the board to promote Ms. Foster this year. It is also news because Petrobras is investing in oil exploration, according to the article, as much (in time-adjusted dollars) as the US spent sending a man to the moon. Ms. Foster is well qualified to be overseeing the company while it undertakes this project because of her background as a chemical engineer, as well as having earned an MBA. She is dedicated to her work, choosing to live in a non-glamorous apartment. She does not own a car. Like President Roussef, Ms. Foster supports the leftist Workers Party, but also wants to see foreign oil companies in Brazil to compete with Petrobras. Share price of Petrobras jumped 4% on the day that Ms. Foster was appointed to her present position. A major challenge that Ms. Foster faces, is surmounting the hurdles to increase production from 2.3 million to 4.5 million barrels a day. Follow up : Why is it newsworthy that a woman is running a big oil company? What is unusual about this particular woman? How does her career path make sense for her current position? What are the hurdles to increasing oil production that Ms. Foster must overcome?
  • Product placement in Mad Men

    Many fans excitedly anticipated the return of Mad Men to the TV schedule--after a hiatus of 17 months. One of the major features of the show is its use of product placement...a major factor, as it turns out, in negotiations with Matthew Weiner, the creator and writer who remains in charge of what gets into the storyline and the scripts. Read some varied opinions about product placement in Mad Men : Why product placement won't be a problem Product Placement critics are Wrong Good and bad examples of product placement. Good: Heineken Hidden genius of Mad Men product placement Negotiations with Matt Weiner on the brink...over product placements If you want to read about Matthew Weiner's creative process regarding the show, check out his interview with Terry Gross on FRESH AIR (NPR link to podcast) Follow up : Check out this video, and do the short exercise in it: Selective Attention . Comments? How do your results relate to marketing issues involving product placement? Did you watch the first episode of Mad Men this season on Sunday, March 25th? What products did you notice as being featured in the scenes? Check out some of the opinions on the links above. What do you think about product placement on Mad Men as a marketing technique? Which product placement do you think is the most effective?
  • Dallas Fed says: "Too Big To Fail" undermines capitalism

    A Dallas branch bank of the Federal Reserve has come out against the government policy of " too big to fail " , according to a report at THE DAILY KOS . Most of the article is a copy of a letter written by Dallas Fed President Richard Fisher. The letter is an introduction to the Dallas Fed's report entitled " Choosing the Road to Prosperity: Why We Must End Too Big to Fail - Now . " The Dallas Federal Reserve bank, by nature a very conservative institution, has taken the position that protecting the very rich undermines both: the checks and balances that are inherent in a capitalist system, and the faith that people have in capitalism. Richard Fisher makes the point that true believers on both the left (the Occupy movement) and the right (the Tea Party) decry the government intervention on behalf of the very largest financial institutions. Although the Dodd-Frank Wall Street Reform and Consumer Protection Act ("Dodd-Frank") was designed to promote financial stability and to end the TBTF policy, some of the same problems still exist: just 5 banks control more than half of the banking industry assets the top 10 banks control 61% of the assets; 20 years ago, the top 10 banks controlled 26% of the assets big banks hamper the Federal Reserve's ability to affect monetary policy the debt-dependent boom is that preceded the reality is still debt-dependent, even though the "boom" is over losses and bad debts--not all of which have been recognized under GAAP--are still part of the TBTF banks' financial statements clogged financial statements slow the loaning of new money that can stimulate the recovery The report itself states: " Capitalism requires businesses and individuals be held accountable for the consequences of their actions. Accountability is a key ingredient for maintaining public faith in the economic system.The perception—and the reality—is that virtually nobody has been punished or held accountable for their roles in the financial crisis... The idea that some institutions are TBTF inexorably erodes the foundations of our market-based system of capitalism." Follow up : Current-event acronym literacy: What is TBTF ? What is SIFI ? Aside from what the acronyms represent, what do they really mean? How do the terms relate to each other? What would have been the economic result if the big banks had been allowed to fail? How can the situation be improved at this point (according to the report, and/or other research on your part)? Do you agree with Richard Fisher? Why or why not?
  • Republicans recommend tax increases to balance budget

    The eight Republican presidential candidates sitting at the table listen as a video of former President Ronald Reagan is played during a debate at Dartmouth College in Hanover, N.H., on Oct. 11. photo by Jim Cole/AP [ NPR website] OK...I confess: that headline does not reflect the Tea Party stance in 2011--but it does reflect historical Republican fiscal conservatism. On Wednesday of this week, Terry Gross interviewed Tim Dickinson about his article in the current issue of Rolling Stone magazine: " How the GOP Became the Party of the Rich ." The GOP was once the party for more than one economic class. From Dickinson's article: " Cloaking himself in the language of class warfare, [the President] calls on a hostile Congress to end wasteful tax breaks for the rich. 'We're going to close the unproductive tax loopholes that allow some of the truly wealthy to avoid paying their fair share,' he thunders to a crowd in Georgia. Such tax loopholes, he adds, 'sometimes made it possible for millionaires to pay nothing, while a bus driver was paying 10 percent of his salary – and that's crazy.' Preacherlike, the president draws the crowd into a call-and-response. 'Do you think the millionaire ought to pay more in taxes than the bus driver,' he demands, 'or less?' The crowd, sounding every bit like the protesters from Occupy Wall Street, roars back: 'MORE!' The year was 1985. The president was Ronald Wilson Reagan. " Dickinson's thorough history reminds us that Republicans in the 1950's and 1960's insisted on tax levels that would ensure a balanced budget. The ideological battles were fought over the spending programs, but once the expenditures were decided, taxes were adjusted to make sure the country remained fiscally sustainable. When Reagan lowered taxes on earned income (salaries and wages), he mitigated that cut by raising the capital gains tax to 28%. This meant that those who made their money from investments were paying taxes that were in the ballpark of those who earned their money from salary or wages. Today, the capital gains rate, at 15%, is far below the 35% earned income rate--and many capital gains are not taxed at all. This benefits the richest Americans. Republicans have been on a tax-cutting "jihad" for the wealthy since 1997. Dickinson notes that since that time, " the average annual income of the 400 richest Americans has more than tripled, to $345 million – while their share of the tax burden has plunged by 40 percent." image from the Rolling Stone article Old school Republicans have expressed dismay at their party's current support of the extremely wealthy at the expense of the middle class. Even Glenn Hubbard, an economist who devised some of Bush's tax cut plans, said there should have been a "revenue contribution to the debt-ceiling deal, structured to fall mainly on the well-to-do." ( Rolling Stone ) By November 23rd, the bi-partisan special committee that was formed when the debt-ceiling deal was made this past summer is supposed to come up with a trillion dollar + resolution. I wonder which set of values will prevail? Follow up : 1. Over the next week, keep current with the resolution of the trillion dollar remaining budget problem triggered by the debt ceiling. What did the special committee decide? On what underlying principles or positions were their decisions made? 2. Read the Rolling Stone article linked above. What Republican insisted on tax increases in 1982 to reverse the deficits that occurred during the Reagan administration? What was Reagan's response at that point, and for the remainder of his term in office? On what underlying principle did he base his decision? 3. Who were the architects of tax policy that created the biggest benefits for the top 1% toward the end of the 1990's? On what principles or positions were their actions based, according to Dickinson? What policies do you support and why?
  • Aim for great products...or just care about the profits?

    clip art from columbianews.com Should a CEO aim for great products or focus on maximizing profits? James Allworth writes about this quandary on the HBS Blog Network: " Steve Jobs Solved the Innovator's Dilemma ." Business school education tends to focus on ways to maximize profits--because true product innovation can be "disruptive." This thesis was addressed in the book, The Innovator's Dilemma: When New Technologies Cause Great Firms to Fail , by Clayton M. Christensen...and it was one of Steve Jobs' favorite books. image from dnewsglobal.com After Steve Jobs was fired from Apple, John Sculley and other professional managers focused on maximizing profits. When Jobs returned in 1997, he shifted the focus to product development. This, according to an executive who was interviewed by Allworth, was in contrast to Microsoft, which would analyze where revenue was not being maximized, and create a product to fill that niche. Most businesses function more like Microsoft. The "Innovator's Dilemma" is analogous to a "Student's Dilemma": Should a student focus on getting the highest grade possible? Or should the student focus on learning the material as well as possible? A lot of mental energy--and occasionally even some cheating--is involved when the student holds the "A" grade as the highest value. The end justifies the means. A student devoting all of their energy toward mastery of the subject matter will have a different experience, and will probably retain the information and the competencies better than the student focusing on the short term goal of the grade. So, how do you solve this dilemma? Do you aim for mastery of the subject matter...or just care about the grade? Grade Grubber : read definition at urbandictionary.com Note: The HBS Blog Network can be accessed online for free, but articles are available only for a limited time. If the article linked above has expired, I have it archived HERE . The HBR Blog Network is also available when you have a paid online subscription to the Harvard Business Review . Follow up : 1. What does the "Innovator's Dilemma" article say about "disruption," and what causes it, in Allworth's words, to "melt away"? 2. What Apple product is currently "disrupting" an older Apple product? Name both products. 3. What approach do you take toward your courses and your grades? Why does that approach work for you? 4. If you are employed, analyze the approach taken by the company that you work for. Is management more interested in providing a great product and/or great service? Or is it more interested in the "bottom line"? What evidence supports your position?
  • A "53% guy" gets a response: Opposing viewpoints about "Occupy Wall Street"

    In response to the Occupy Wall Street (OWS) protest movement, a young man recently posted the photo above as part of a " 53 percent " website. This website was set up be parallel to but offer a different viewpoint from the " We are the 99% " stories that complement the OWS movement. An open internet letter in response to the posting by this particular "53% guy" was featured recently in The Daily Kos . The letter was written by Max Udargo. It is remarkable as a "back at you" letter in that it is full of compassion. Because it is written without rancor or judgment, the letter demonstrates tools that we can use in the business world to communicate disagreement without making enemies. The points made in the original post by the "53% guy": he is a former Marine and works two jobs now he worked 60-70 hours per week to put himself through college he hasn't had more than 4 days in a row off in over 4 years he doesn't blame Wall Street for his situation he doesn't think anyone else should blame Wall Street The points made by Max Udargo, in his response: he has honor and respect for how hard 53% guy works, and for his service as a Marine he doesn't think that the workload assumed by this young man can be maintained when he is 50 he thinks that the American dream is closer to the 40 hour workweek sickness or family responsibilities would be difficult to accommodate under the current conditions of the 53% guy's life the 53% guy and all people everywhere deserve better The letter writer disagrees with the young ex-Marine in a fundamental way, but he has chosen to communicate his disagreement first by acknowledging and honoring the 53% guy's awesome qualities of self-discipline and commitment. Udargo takes the time to explain the ways in which he is on the 53% guy's side. He then explains the principles underlying the OWS movement, and how those principles might overlap with the 53% guy's own values. Udargo steers away from judging the 53% guy in any negative or possibly mis-understandable way. When his tone shows any emotion or judgment, it is directed at the historical actions of financial corporations. Udargo uses the words "we" and " strong ally" to convey where his sympathies lie--with the 53% guy. Follow up : 1. What is the fundamental point upon which the 53% guy and Udargo disagree? 2. What techniques does the 53% guy use to convey his point of view? How do they differ from the techniques used by Udargo? 3. Think about a recent disagreement that you had with someone at work, at school, or in your personal life. What techniques did you use to convey that you disagreed? What techniques did the other person or people involved use? How did it play out?
  • Bad Apple? A grim legacy in Chinese factories

    photo from telegraph.co.uk depicting Apple product assembly by Foxconn workers In a New York Times piece this weekend, playwright and performer Mike Daisey wrote about the realities of Apple's business practices as they have evolved in the global economy. Many Apple products--notably iPads and iPhones--are manufactured in southern China, by Foxconn. Foxconn has gained notoriety in recent years because of the grim working conditions of its workers: low pay, overtime shifts lasting over 30 hours, worker injuries, workers being beaten, and on-site worker suicides. Was this level of worker treatment necessary for Apple to stay in business? Mike Daisey thinks not. He also thinks that Steve Jobs might have held himself and Apple to a higher standard for worker treatment, just as he held himself to a higher standard for design. From Daisey's NYT piece: "We can admire the design perfection and business acumen while acknowledging the truth: with Apple’s immense resources at his command he could have revolutionized the industry to make devices more humanely and more openly, and chose not to. If we view him unsparingly, without nostalgia, we would see a great man whose genius in design, showmanship and stewardship of the tech world will not be seen again in our lifetime. We would also see a man who in the end failed to “think different,” in the deepest way, about the human needs of both his users and his workers. It’s a high bar, but Mr. Jobs always believed passionately in brutal honesty, and the truth is rarely kind. With his death, the serious work to do the things he has failed to do will fall to all of us: the rebels, the misfits, the crazy ones who think they can change the world. " Follow up : 1. Comment on the quote from Daisey's article, excerpted above. 2. Read the New York Times article linked above. How does Daisey think that Steve Jobs would assess his own life?