Life is a sine curve.  Rules are set up.  Cheating and scandals take place.
We patch up and try to correct past wrongs.  And things are OK for awhile
and then something else takes place.

In the sine curve of industrial behaviour/corporatism/rules, regulations and
oversight....the question for me is are we heading toward a long run
asymptote toward the base...or over the long run is the sine curve heading
up.

(mathematicians and statisticians on FW forgive any errors or liberties I
have take around sine curves and asymptotes.)

arthur

-----Original Message-----
From: Keith Hudson [mailto:[EMAIL PROTECTED]]
Sent: Saturday, January 26, 2002 4:09 AM
To: [EMAIL PROTECTED]
Subject: Transparency


This morning's news is of the suicide of Clifford Baxter, the senior
executive of Enron who understood its complex structure -- in particular
the reasons for thousands of subsidiaries that were used to hide losses and
avoid tax -- and who resigned last August.

Despite the enormity of the Enron scandal, it is no different from other
scandals that occur periodically. It's no use blaming businesspeople as a
class because our economy survives only by means of business -- that is,
one person or group exchanging A for B from another party.

Most businesspeople are honest because they know that unless their
customers are satisfied with a particular transaction it won't be repeated.
(This is a generalisation, of course, but it applies to most of our daily
transactions.) However, at any one time there are individuals who enter
into business in order to defraud others. There are also individuals -- and
Enron seems to fall into this category -- who adopt fraudulent behaviour
somewhere along the line within a legitimate business when tempted by greed
or to cover up an unviable operation. Sometimes, this involves corrupting
those who seek to protect us -- politicians in government.

It was realised a long time ago that the one sure principle that would
expose fraudulent practice is transparency of information. This was the
basis of the first Company Acts laid down in England in the 19th century by
which companies (that is, potential conspiracies of fraudulent individuals)
had to supply year-end financial accounts for the public record. This was
revolutionary at the time. Since then, governments have added much more
legislation and also, in more recent years, have given legal clout to
powerful regulatory bodies. 

However, more often than not, it's been a matter of closing the stable
doors long after the horses have fled. Although much fraudulent business
practice is exposed by regulatory bodies, new frauds are constantly
invented which evade existing legislation.

The time has now come now for the principle of transparency of information
to be carried much further because we now have the technology to make this
entirely practicable for the vast majority of businesses. This is that
copies of *all* information  -- not just financial -- that is involved in
the normal daily practice of a business should be available for public
inspection. In this way, we could increase the likelihood that fraudulent
practice would be exposed long before it could be specifically outlawed by
legislation and come to the attention of regulatory bodies.

We are, in fact, already groping towards this principle of total
transparency because past records of businesses can be subpoena'd by a
court of law (so long as they are not shredded!). Until recently, it would
have been impossible for copies of all voice and text information within a
business to be copied and stored. Today, with the ever-decreasing cost of
memory chips, it is an entirely practicable procedure. 

I think this will become inevitable in due course. Perhaps we ought to
start thinking about this now because it is inevitable that other scandals
will occur in future years that will be even greater than Enron adn cause
even greater distress. 

Keith Hudson
      

  



  

  
__________________________________________________________
"Writers used to write because they had something to say; now they write in
order to discover if they have something to say." John D. Barrow
_________________________________________________
Keith Hudson, Bath, England;  e-mail: [EMAIL PROTECTED]
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