Assignment 2 (TSMANACC): Recent Accounting Scandal and the Related Unethical Accounting Practices

Ateneo Graduate School of Business

Managerial Accounting

Assignment 2

  

Submitted to:

Professor Ricardo Palo

TSMANACC

Submitted by:

A.R.

16 October 2012

Founded in November 2008, Groupon (NASDAQ:GRPN) pioneered the online daily deals market, which offers subscribers deep discounts on everything from restaurant meals to tech gadgets to weekend getaways.[i]  Groupon has been taking an aggressive approach to several line items in their financial statements. Recording revenues gross of what they owed to merchants for the coupons they peddle is one SEC forced them to adjust.[ii]  On 30 March 2012, Groupon announced that it would slash its fourth-quarter revenue outlook and incur deeper losses as a result of higher-than-expected customer refunds.    On 02 April 2012, the trading day immediately following the announcement, Groupon’s stock plunge 14% as its first-as-a-public company 10-K filing with the Securities and Exchange Commission revealed that its auditor, Ernst and Young, found a “a material weakness in its internal control over financial statement close process.”[iii]

Groupon has taken “aggressive” accounting in terms of not providing for potential customer refunds, when it had to.  This has resulted to bloated revenues in the earlier quarters of the year and massive refunds waiting at the later quarter of the year.   Investors had relied on the available financial information at that time only to be informed subsequently by Groupon that revenues are “bloated” and a “restatement” will be made.  Investors have already made decisions based on the financial information  available at that time and now they hold on to their shares just for them to see how the share prices had plunged by 14%.   Although we cannot establish at this point whether there has been or there has been no deliberate misrepresentation of information, the immediate victim will always be the investors.  

It could be seen that there have been a loss of investor confidence from the first day it had listed its shares in NASDAQ when its stock price was sold initially at $26.11 per share.  On 30 March 2012, the date of the announcement of restatement, stocks plunged to $18.38 per share, which continues its downward trend to $5.20 on 15 October 2012.[iv]   This is a staggering 80% loss in value!

Groupon, as a business has also its share of defeat because of the unethical practice of its management.   As Groupon’s market capitalization and stock prices has decreased exponentially, Groupon’s cost to raise capital has increased, thereby stripping the business of ability to pursue available opportunities for growth.  Groupon may have to resort to costly debt or costly share issuances for it to support any viable business opportunity that it would want to dwell into for growth and the opportunity costs are just too high to afford.  The end of the story may be a flat growth for Groupon.

More importantly, as a customer of Groupon, the confidence that I have with their business and products has been tainted.  Although, the accounting scandal that Groupon is currently facing has no direct impact on my daily affairs as a customer, it made me feel that Groupon really does not care much about its stakeholders at all, less if at all for its customers. 

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[i] Ortutay, Barbara (2012). “Groupon restatement sparks more worries”. http://news.yahoo.com/groupon-restatement-sparks-more-worries-173524715.html.

[ii] McKenna, Francine (2011). “SEC Cuts Off Some Aggressive Accounting At Groupon” http://www.forbes.com/sites/francinemckenna/2011/09/24/sec-cuts-off-some-aggressive-accounting-at-groupon/  

[iii] Rosenbaum, David (2012). “Groupon Restatement Raises Reserving Questions”. http://www3.cfo.com/article/2012/4/accounting-tax_groupon-ernst-young-restatement

[iv] http://charting.nasdaq.com/ext/charts.dll?2-1-14-0-0-512-03NA000000GRPN-&SF:1|5-WD=530-HT=395--XTBL-

Assignment 1 (TSMANACC): Ethical Dimensions of Financial Accounting with Respect to the Keeping of Two Sets of Records.

Ateneo Graduate School of Business

Managerial Accounting

Assignment 1

Submitted to:

Professor Ricardo Palo

TSMANACC

Submitted by:

A.R.

16 October 2012

Financial accounting serves to provide useful financial information to help stakeholders make economic decisions through financial reports.  There are various stakeholders that use financial reports to promote their varying interests.  Among the various stakeholders with varying interests are management and tax authorities.  Management has a fiduciary duty to its shareholders in maximizing profits as they are the appointed “steward” of the organization’s resources and affairs.  Management use financial accounting to assist them in making business decisions.  Tax authorities on the other hand use financial reports prepared by the management, as a basis for computing taxes due to the government to foster its initiatives. 

If the management has a duty to maximize the profits to its shareholders, then it should be seen as unethical to consider the interests of anyone else.[i]  Paying higher taxes could be seen as something that is in breach of management’s duty to the shareholders if the organization could have the opportunity to pay lower or zero tax through effective tax management.  Lower performance result means lower taxes payable to tax authorities and higher shareholder’s return.  While paying correct taxes will benefit the general public, the management has neither duty nor legal obligation to foster the interest of parties not privy to its affairs.  In this pursuit, management is inclined to keep two sets of records, one that present accurate performance result and another record that support lower performance results. 

It should also be seen as unethical for the tax authorities to “use” the financial reports prepared by management in fostering tax authorities’ interest (i.e. to use as a basis for computing taxes).  If parties external to the organization, such as tax authorities need to foster self-interest objective like tax collection, then it should have its own means to gather the necessary information.  It could be seen that organizations are compelled by tax authorities to give “evidence” that will likely self-incriminate these organizations on a tax case or providing useful information which will ultimately be used against these organizations.

It is also seen as unethical to report information that are bias or that caters only to the specific needs of certain group of stakeholders (i.e. stockholders) at the disadvantage of other stakeholders (i.e. tax authorities), therefore supporting the conclusion that organizations should not keep two sets of records.  However, the counter argument is that the basis of accounting used for taxation and internal reporting are different, thus keeping two sets of records is paramount.  The basis of accounting used by tax authorities are based primarily of the provisions on National Internal Revenue Code (NIRC) while the basis of accounting used for internal reports in the Philippines is primarily based from Philippine Financial Reporting Standards (PFRS) and there are a number of conflicting measurement basis between NIRC and PFRS that affect financial information.

More importantly, it is unethical and legally unacceptable to maintain two sets of records if the primary objective is to deliberately evade taxes.  Evading taxes has negative legal, moral and social implications and thus can be construed as unethical.  While the management is the “agent” of its shareholders, management is legally bound to report accurate financial information as the stakeholder of financial information also encompasses the general public (i.e. customer, suppliers, communities, etc.).

On the basis of the above mentioned ethical considerations, it is not surprising why there are organizations that are pro and against preparing two sets of records as there are strong arguments against and in support of using two sets of records.  Different set of books are kept because there are different accounting bases.  Moreover, different users have different and conflicting interests; therefore keeping two sets of records might be essential.  In the contrary, financial information are suppose to be intended for use of the general users whether it is internal or external to the organization, therefore it should be reasonably fair and not biased.

In closing, financial accounting information is intended both for managers and also for the use of parties external to the organization (i.e. taxation authorities).[ii]  Therefore, there is no need to keep two sets of record since financial accounting information serves the interest of both the management and the taxation authorities.  While there are differences in accounting bases, such differences can be reconciled and reported to the management or taxation authorities as necessary.

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[i] Friedman, Milton (1970-09-13), “The Social Responsibility of Business to Increase its Profits. The New York Time Magazine

[ii] Garrison, Noreen, Brewer, Cheng and Yuen (2012). Managerial Accounting, An Asian Perspective. The McGraw-Hill Education(Asia)

An Assortment of Gym Personalities

The Bored Housewife:
She is a classic gym fixture. No matter what time you work out, be it rush or off-peak, she'll be there. She's the one dressed to the hilt, probably in something well color coordinated. She's also in full makeup and with 'rock' on her finger that could wipe out hunger in Africa. She can be found lounging by the comfy chairs in the lobby taking calls on her cellfone. In a sense, the gym is her office. Not that she really exercise or even sweats. She hires a buff personal trainer to lift, flex and stretch her legs for her.

Mirror Hogs:
The name says it all. Mirror hogs are those people who spend too much time flexing and examinining their cuts. He likes to workout in front of the mirror. No matter what corner of the mirror you may need to use, they block your view. At first, you'll try to move around them, politely clearing your throat once then twice to indicate that you, too, would like to flex and examine cuts. But these signals don't mean anything to the mirror hog. They are immune to your amateur technique. He's interested in one person and one person only: himself. And he feels compelled to monitor his muscle development with every curl-even if it means blocking your access to weights.

The Macho Man:
He's the Johnny Bravo-looking guy with giant neck and bulging arm muscles, and the teeny-tiny legs that make him look like he could tip over at any time. These men are always at the gym no matter what the hour or the holiday. While they may be physically intimidating, they have no interest in making friends..other than to bench-press you for fun. Their love affair is with the free weights.

The Steroid Guy:
The vein in his neck is throbbing and he looks like he might snap and punch someone in the face anytime. He's a classic rager. He's serious about his workout and he doesn't want anything getting his way.

The Anorexic:
She's the one who's very thin and is working out harder than everyone else. She's at the gym so often you're starting to think that he lives there. Get out of the way before her toothpick-thin legs snap and she flies off the treadmill.

The Weight Watchers:
After removing any item (watch, bracelet and contact lenses) that might minutely alter their weight, these men and women sheepishly approach the scale as if it might give them an electric shock for gaining a pound. Once on the scale, they maneuver the weights nervously and then leap off and return the scale to zero, removing all evidence of said weight gain or loss.

The Yeller:
He's the guy who lifts and lifts loudly. He's working hard and he wants everyone to know it. So do yourself a favor and stay away or suffer the ear-shuttering consequences.

The Old Man:
He's there under doctor's orders and is desperately trying to prevent his second heart attack. He sweats profusely and appears to be in great pain. Stand back and give him some room to breathe.

The Stinkers:
He's the guy who rolls out of bed and heads straight for the gym. He has horrible breath and bad body odor. You'll notice that he hasn't changed his gym shorts and shirt since last week. He detonates his stink bombs for all gym goers to suffer.

The Trainers:
He spends the bulk of his time attempting to persuade you to sign up for personal training sessions. He will share no tips, no tricks of the trade and no workout secrets. He examines your body with an almost cruel lack of consideration. Your Buddha belly will be disussed and your flabby arms will be mentioned. He'll sure make you feel bad about yourself.

The Peeper:
He's the guy who gives you that unsettling feeling that you're always being stared at. But don't worry-he won't make a move. He's a peeper. And though he may not be the type to cross the room for a chat, like it or not, he'll be thinking about you later. This is the man whose most distinguishing characteristic is the amount of time he spends in the free weights area. He lifts, stares and pretends to lift some more.

The Creeper:
He stares too long. He stands too close. And if he sees an opening, he'll come over and talk to you, using such winning and tested lines like, "You have a nice chest. Can I touch it?". So don't give him an opening and travel in groups whenever possible.

The Creeper's Prey:
He stares back, lift and stares again. He wanders around the locker room in hopes of coming across with a creeper. He frequents steam baths and saunas. He entertains creepy openings and responds: "Yes you may touch my chest..you may even lick it if you like". He's sure to look forward for  more creepy encounters.

The Poser:
He's the guy who is in love with his physique. He's usually found around the locker room naked. In fact, he prefers to do everything naked. He shaves naked. He blow-dries his hair naked. He flexes his muscles in from of the mirrror naked. In other words, he is head over heels madly in love with himself. And you're just getting in the way of the love affair. So step aside.

The Locker Blockers:
He's the one with the entire contents of his gym bag spread out on the bench like its his. And yes, he's the same guy who hoards all the equipment and free weights with all devil-may-care.

The Gym Buddy:
He offers to give a hand and then spots incorrectly. He spots and don't pay attention as the lifter struggles beneath them. He's the one who will dash out of the gym as fast as he can and leave the lifter under the weights on the first strike of fire alarm.

Mobile Blogging from here.

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Some Mental Aptitude Tests

It has been a year ago when I last took a pre-employment exam and I really missed the feeling of having to answer series of questions under time pressure. Here are some of my most remembered questions from mental aptitude test I happen to take with KPMG Manabat Sanagustin last week. And yes, it seems that I passed their exam and I have been offered a 'respectable' position in the firm..and that will be a different story.

Want to test how mentally apt you are? Try answering these questions for twenty (20) minutes and no cheating!

1.) Sounds like bank; also means candid *****
2.) Sounds like health; also means hide *******
3.) MOVE OVEN COVE ***R
4.) SAINT TRIES NOSER *I*E*
5.) REST STARE RESTO B***
6.) TEAM MEAL MATE LAME MEAT ****
7.) TODAY YESTERDAY TUESDAY ******
8.) BO CA OT BOOT ****
9.) 9N 7E 5S 3S 1*Y
10.) Q12 T15 S14 H*
11.) DO JU CN**

(answers on next blog entry)

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Spur of the Moment

Today is August 8, 2011, Monday 7:06pm. I am writing this blog entry here, underneath the trellis and with me are the smooth, calm breeze of air and city noise. Four days ago, our partner-in-charge informed me of a bad news regarding the upcoming promotions. The news was such a blow. It hit me so hard and I felt depressed for a while. I felt envious and insecure. Earlier this day, I was faced with tremendous load of work and this somehow eased my loneliness. As I am writing this blog entry I am trying to be more appreciative of simple things like staring at the moon, listening to city noise and sensing the cold afternoon breeze. Suddenly, I realized that the choice to be happy is ours. I am happy now and I am gonna go upstairs...

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Notable "Pick-'em-up" lines

Here's the list of some "pick-'em-up" lines from an IPhone social apps I happen to install into my phone. These few lines made me laugh and caught my attention.

a.) Do you have the time? [Gives the time] > No, the time to write down my number.
b.) Nice dress! it'd look good on my bedroom floor.
c.) Do I know you from somewhere, because I don't recognize you with your clothes on.
d.) That dress looks becoming of you. Of course if I were that dress, I'd be coming too!
e.) Excuse me but I think I dropped something! MY JAW!
f.) (With hands on shoulder) Oh, these are shoulder blades? I thought they are wings.
g.) So do you wanna see something really swell?
h.) I've seem to have lost my number, can I have yours?
i.) I have two minutes recovery time.
j.) Hey babe, wanna get lucky?

One Healthy Habit

Thanks to the SGV E-cafe! Now they are serving breakfast from 7:00 am to 10:00 am. The typical cholesterol-rich menu includes tocino, tapa, scarmbled eggs, longganisa, skinless longganisa, tuyo, spanish sardines and ham. Yes, I prefer these cholesterol-rich rice meals in the morning until I tried the new Quaker® Instant Oatmeal with Fruit and Nuts! I tried it once and trying it for the first time made me realize that breakfasts can be fun and heart-healthy. I also realized that I shouldn't Iimit my options to the "typical". Eating oatmeals with fruit and nuts (w/redskin apple, raisins, pecan nuts and cinnamon) will be my another healthy habit from now on.

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Gone with the old, in with the new

Today my friend finally let go of his Apple 3g IPhone in exchange of Samsung Galaxy while I let go of my old black Adidas bag for a new red Nike sports bag which I bought for Php2,045.

I thought the bag is too roomy but I figured the space is just enough for the stuffs I use to bring every now and then: laptop, a pair of rubber shoes, a pair of shorts, towel and t-shirt.

There are things we want to let go because we are either bored with the old, or simply because we have the resources to spend.

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Fitness First Southmall

Fitness Frst Southmall is the first non workout-conducive fitness club I have visited so far. Why? Are you sure you want to hear my horrifying experience in this fitness club?

The ambiance:
Fitness First Southmall is just like a typical obnoxious-smelling junk shop where you can find various pieces and scraps of rusty barbells, worn out dumbells, loose benches and cranky treadmills and ellipticals. It is a place where gym goers can be mistaken as your manong village "mangbobote" whom would like to make "tambay" and scour for metal scraps. The air is humid and the smell is horrible. The ceiling is high while the lights are dim.

The workout experiece:
To my fitness first member readers (if there's any) don't dare step foot on that club or you would end up leaving the club injured. As mentioned above, all their benches are loose and you might slide sidewards when you do press or flyes. The safety locks of several machines are defective, thus you may not be able to perform heavy presses. And lastly the machines I've used are all gritty.

These are just few observations and experiences I had with Fitness First Southmall. I'll surely not consider coming back to that junk shop..

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The Classic Accounting Textbook

The Classic Accounting Textbook

It has been almost over seven years when I last saw a practical accounting text book by Conrado T. Valix and Jose Peralta.  This textbook has been revised for the nth time for over a decade now. I am gald to have seen one again. I think this book is much of a compilation of review handouts rather than a real "textbook".  I still prefer Wiley IFRS: Practical Implementation Guide and Workbook or other Wiley textbooks for that matter. 

And what's new with the latest edition of this classic accounting textbook? Listen! There's one unfamiliar name on the face of the book and it reads "Christian Aries Valix".  He is the son of the famous Conrad T. Valix. Will Christian Aries continue the legacy of revising the Financial Accounting book? If so, lets expect that this textbook will circulate and fill the bookshelves for the next two or three more decades.

Goodbye Basyang

At exactly 10:00pm of 14 July 2010, Basyang has left the Philippine Area of Responsibility. Basyang's strong winds brought me quite a number of inconveniences today as enumerated below:

1. Disturbed sleep (due to very loud and strong winds)
2. Cold morning shower
3. Wrinkled office polo
4. Scorching heat inside the office
5. Humid temperature inside the mall during dinner
6. Lost cellular signal
7. Lost Internet connection
8. Long flight of staircase (escalators are dead)

I'm still thankful that Basyang did not brought heavy rains, floods and severe casualities like the one we experienced with Ondoy.

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Today is a memory of tomorrow and forever..

This photo was taken at the noon of July 14, 2010 at the Charter House with friends Danbie, Anne, Kayem, Tin, Roy and Annie. This get together with batchmates with more than five people present will soon become very seldom.

To Danby, KM, and Anne, we will still have more SGV memories to share with each other. To Tin, Roy and Annie, good luck! Thanks for for the good and fun memories.  We shall miss you soon. We are the true AFJ babies!

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First Video Upload

I really had a good laugh watching this video that I captured while Reycres was dancing in one of the classes in Fitness First.

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Referencing SL Agritech FS

This morning, I was tasked to "reference" the 2010 financial statements of SL Agritech Corporation. Referencing is an audit jargon which means the process of reading, proofreading, footing, cross footing, and commenting on the financial statements' overall presentation, completeness of disclosure etc. etc. For most of auditors however, referencing process is just one valid reason we often tell our clients why the release/printing of financial statements for distribution is delayed. In SGV, it normally takes an average of four (4) days to complete the referencing process. Here's the timeline of the referencing process.

Day 1: The referencer receives the financial statements for referencing and puts this clean pile of papers on top of his/her table. This pile of papers will sit on his/her desk for the next two or three days depending on his/her task priorities.

Day 2: The pile of papers accumulates dusts as it sits on the referencer's table untouched.

Day 3: The pile of papers accumulates more dusts as it sits on the referencer's table untouched.

Day 4: The referencee makes a follow up to the referencer. The referencer would ask for one day extension because he/she has not finished the referencing. The referencer will tell the referencee that the referencing is almost complete. So, the pile of papers accumulates more and more dusts as it sits on the referencer's table.

Day 5: The referencer references the financial statements in two to three hours.

But I'm not a typical referencer, I will make sure that I complete this referencing task within the day.

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4th Year Anniversary

Today marks my fourth year anniversary as an employee of SGV.
During my first year with SGV, I thought the firm is just a breeding ground of people who'd like to be pirated by clients. On my second year, I realized that the firm doesn't really care about the welfare, safety, social life, morale and financial state of it's staffs. On my third year, I complained that the career growth within the firm is so slow and there's so much politicizing going on. On my fourth year, I realized that the firm would not just let you quit and leave after they have given you a little favor. Yes, the firm has given me a little favor and to return the favor,I am bound to face another year of slavery...err service beacuse of the service bond.

Four years have passed and I am still uncertain of which career path to take in the event that i will leave the firm. Shall I pursue my career with the firm? Shall I work for a local private company? Shall I venture overseas? Or shall I start my own business? There are just too many options and time is running so fast.

One thing is certain, there will be no "hello greener pasteur" or "resignation letters" for the next 365 days.

So help me God.

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IPhone Keyboard Symbols

I believe that many Iphone users have not yet discovered the keyboard's capability to key-in/incorporate the following symbols into their messages/emails:

₩‰#
&§»«„"
—¡¿…°
EÈÉÊËĘĖĒ
YŸ
UÛÜÙÚŪ
Īįíìïîi
OŌØŒÕÓÒÖÔ
AÀÁÂÄÆÃÅĀ
SŚŠ
LŁ
ZŹŽŻ
CÇĆČ
NÑŃ

Although the above characters are not frequently used, its better if we know how to key in the symbols above. Here's how:

Step 1: Press and hold the "primary" letter in the keyboard. Upon pressing and holding the key for at least three seconds, the "secondary" symbols will become visible.
Step 2: Select the symbol by dragging your fingers across the screen towards the desired symbol.
Step 3: Tap the desired symbol.

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QuiQR - an IPhone App Review

Have you come across a two (2) dimensional barcode that resembles the photo above? Have you wondered what the above 2D barcode suppose to mean? Can you decode the message?

The above photo is an example of QR code. QR ("quicker") code was first developed and created by a Japanese Corporation and was originally used to track vehicle components during the manufacturing process. The QR code is now widely used to code URL links, alphanumeric characters/texts, map locations and contact details.

On March 2010, IPhone application developers have come up with a bright idea to develop a program that will decode these QR codes into human readable formats by utlizing the camera phone functionality of IPhone.

QuiQR app captures QR code using the built in camera and applies algorithms to convert it to readable forms. It has also the ability to convert alphanumeric messages into 2D barcode.

Here's some important features of this amazing app!

- decodes any 2D QR code at sight
- converts URL links, messages and contact info to 2D QR code (if connected to internet)
- ability to save created 2D QR codes in the photo library
- manages your 2D QR code
- size: 2.1MB
- price: $1.99

Here are the areas for improvement of QuiQR:

-This app can't automatically export the captured 2D code telephone contacts into your phonebook
-This app often crashes it encounters complex 2D codes
- This app can't convert URL links, alphanumeric characters/texts, map locations and contact details offline

Rating:

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Budget season

This morning I learned that our cluster has not yet met the June collection budget of Php 27 million and we are short of Php 2 million. We have until today to meet the collection budget. I learned that if our cluster did not meet the budget, the cluster's promotion, bonus and hiring of new staffs might be affected. What's worse is that Ms. Sarah, our secretary is absent today to help us follow up on client collections. Last night I was clueless about her post in the facebook saying.."bakit ako ang sinisisi sa mga bagay na di ko naman kasalanan..I'm starting to hate my job.." now the reason behind her post came into light. She was the one being blamed for not hitting the target budget...

So to prevent the shortfall in budget, we will beg from other clusters who have already exceeded their budget to transfer some of their collections to close the cluster's deficit like some sort of.."can we borrow Php 2million and we will pay you next month". Ridiculous isn't it?

.....@@@.....

A day before yesterday, Gary my gym trainor has requested me to renew my personal training sessions for another month even though we have not yet consumed the 40 sessions. He says he is short of his budget this month and asks if I could help him meet his target by paying the renewal session in advance. Ridiculous isn't it?

Also that day, I tagged along Reycres, my perky roomate to the gym, to join in. However, unfortunately, he does not have a credit card so he decided to postpone his membership. Because Dez, the marketing consulatnt of Fitness first, is desperate to hit her "new members" budget, Dez won't allow Reycres to postpone his memebership and instead, Dez called up my friend Tin, also a member of the fitness club, to borrow Tin's credit card so that Reycres can use it for him to be able to join. Ridiculous isn't it?

I conclude that people can really do ridiculous things to meet their budgets.

Welcome to the corporate world.

Northpark G5

One rainy friday night, John Ray Lucas, a very generous and philantrophic friend treated us (me, Paul and Ken) at Northpark Glorietta 5. Johnny is also a foodie and likes to try popular restos in the city. Although Northpark is just another neighborhood fastfood chain for Johnny, he decided to treat us there because the prices are relatively cheap.

Johnny went ahead to Northpark to order the meals that's why meals were already served when we arrived at the resto. As I sat on the table I suddenly felt problematic on how to consume all the food Johnny has ordered for us. It was like mini fieta! There were two big bowls of shanghai rice, lechon cebu, broccoli beef mushroom, lemon chicken and a big bowl of pancit canton.

We talked about plenty of subjects and stayed longer than usual at this resto. We hoped we can consume everything even if it's little by little. However, the four of us were not able to consume everything so Johnny took home the leftovers.

It was another day of food indulgence. burp! I thank God for all the blessings he has showered upon me and my friends.

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Photo credits: http://3.bp.blogspot.com/

Niche Topic - Iphone Apps Review

For the past month, i have been thinking of a niche topic to blog about. I think, i can attract more followers if i focus on reviewing Iphone Apps.

Niche topic means more google hits, which means  more blog visits which translates to more $$$. So starting this month, I will post my reviews about popular Iphone Apps.

Occassionaly however, I will also post topics, issues, persons, events, etc. related to my journey called life. So, my blogsite will be a mix of informational and non-informational topics.

I'm starting to like blogging!!

photo credit: http://www.flickr.com/photos/photonbomb/322266009/

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