1 the financial management institute ethics - the challenges continue william j. cessford, fcma, cma

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THE FINANCIAL MANAGEMENT THE FINANCIAL MANAGEMENT INSTITUTEINSTITUTE

ETHICS -ETHICS -THE CHALLENGES THE CHALLENGES

CONTINUECONTINUE

WILLIAM J. CESSFORD, FCMA, CMAWILLIAM J. CESSFORD, FCMA, CMA

22

OUTLINEOUTLINE

OPENING REMARKS\REVIEWOPENING REMARKS\REVIEW

PERSONAL ETHICSPERSONAL ETHICS

PROFESSIONAL ETHICSPROFESSIONAL ETHICS

ORGANIZATIONAL ETHICSORGANIZATIONAL ETHICS

CONCLUSIONCONCLUSION

QUESTION PERIODQUESTION PERIOD

33

MORALSMORALS DEFINE WHAT IS DEFINE WHAT IS RIGHT OR WRONGRIGHT OR WRONG

44

ETHICSETHICS ARE THE RULES ARE THE RULES THAT PEOPLE USE TO THAT PEOPLE USE TO

DEFINE WHAT BEHAVIOUR DEFINE WHAT BEHAVIOUR IS MORALIS MORAL

55

CATEGORICAL IMPERATIVESCATEGORICAL IMPERATIVES

66

CATEGORICAL IMPERATIVESCATEGORICAL IMPERATIVESTHREE TESTSTHREE TESTS

1. BE UNIVERSALIZABLE1. BE UNIVERSALIZABLE

2. DEMONSTRATE RESPECT FOR 2. DEMONSTRATE RESPECT FOR INDIVIDUAL HUMAN BEINGS INDIVIDUAL HUMAN BEINGS

3. BE ACCEPTABLE TO ALL RATIONAL 3. BE ACCEPTABLE TO ALL RATIONAL BEINGSBEINGS

77

MACHIAVELLIAN MACHIAVELLIAN BEHAVIORBEHAVIOR

88

MACHIAVELLIAN BEHAVIORMACHIAVELLIAN BEHAVIOR

MANIPULATE MOREMANIPULATE MORE

ARE PERSUADED LESSARE PERSUADED LESS

PERSUADE OTHERS MOREPERSUADE OTHERS MORE

99

MACHIAVELLIAN KEY MACHIAVELLIAN KEY PRINCIPLESPRINCIPLES

WHAT ISWHAT IS TAKES PRECEDENCE OVER TAKES PRECEDENCE OVER WHAT OUGHT TO BEWHAT OUGHT TO BEETHICS MAY GUIDE THE PRIVATE ETHICS MAY GUIDE THE PRIVATE SPHERE BUT EXPEDIENCY REIGNS IN SPHERE BUT EXPEDIENCY REIGNS IN PUBLIC LIFEPUBLIC LIFENO ABSOLUTES IN PUBLIC LIFE, NO NO ABSOLUTES IN PUBLIC LIFE, NO CATEGORICAL IMPERATIVES, ONLY CATEGORICAL IMPERATIVES, ONLY CONDITIONAL ONES TO BE APPLIED CONDITIONAL ONES TO BE APPLIED SITUATIONALLYSITUATIONALLY

1010

MYTH # 1MYTH # 1

SOME THINGS ARE SOME THINGS ARE ETHICAL AND SOME ARE ETHICAL AND SOME ARE

NOTNOT

1111

PERSONAL ETHICSPERSONAL ETHICS

1212

TEN UNIVERSAL VALUESTEN UNIVERSAL VALUES

1313

TEN UNIVERSAL VALUESTEN UNIVERSAL VALUES

HONESTYHONESTY

INTEGRITYINTEGRITY

PROMISE-KEEPINGPROMISE-KEEPING

FIDELITYFIDELITY

FAIRNESSFAIRNESS

CARINGCARING

RESPECT CFOR RESPECT CFOR OTHERSOTHERS

RESPONSIBLE RESPONSIBLE CITIZENSHIPCITIZENSHIP

PURSUIT OF PURSUIT OF EXCELLENCEEXCELLENCE

ACCOUNTABILITYACCOUNTABILITY

1414

CHANGES IN OUR SOCIETYCHANGES IN OUR SOCIETY

1515

CHANGES IN OUR SOCIETYCHANGES IN OUR SOCIETY

IMMIGRATION POLICIES HAVE IMMIGRATION POLICIES HAVE CREATED MORE CULTURAL CREATED MORE CULTURAL DIVERSITYDIVERSITY

RELIGIOUS CHANGESRELIGIOUS CHANGES

WORKPLACE CHANGESWORKPLACE CHANGES

DRUGS, SMOKING, ALCOHOL ISSUESDRUGS, SMOKING, ALCOHOL ISSUES

FAMILY ISSUESFAMILY ISSUES

INTERNETINTERNET

1616

SOURCES OF LEARNING SOURCES OF LEARNING ETHICAL VALUESETHICAL VALUES

FAMILYFAMILY

RELIGIONRELIGION

CLUBS/VOLUNTEER ORGANIZATIONSCLUBS/VOLUNTEER ORGANIZATIONS

SCHOOLSCHOOL

PROFESSIONAL ASSOCIATIONSPROFESSIONAL ASSOCIATIONS

WORKWORK

TV/MEDIATV/MEDIA

1717

MYTH # 2MYTH # 2

RESPONSIBILITY FOR ETHICAL RESPONSIBILITY FOR ETHICAL EDUCATION RESTS WITH EDUCATION RESTS WITH

EDUCATIONAL INSTITUTIONSEDUCATIONAL INSTITUTIONS

1818

MYTH # 3MYTH # 3

ETHICS IS A MATTER OF ETHICS IS A MATTER OF EDUCATION ALONEEDUCATION ALONE

1919

MYTH # 4MYTH # 4

YOU ARE EITHER AN YOU ARE EITHER AN ETHICAL PERSON OR NOTETHICAL PERSON OR NOT

2020

PROFESSIONAL ETHICSPROFESSIONAL ETHICS

2121

MYTH # 5MYTH # 5

PROFESSIONAL ETHICS PROFESSIONAL ETHICS CAN BE SEPERATED FROM CAN BE SEPERATED FROM

OUR PERSONAL ETHICSOUR PERSONAL ETHICS

2222

ARISTOTLE STATED:ARISTOTLE STATED:

““MY CHARACTER IS THE MY CHARACTER IS THE SUM OF ALL MY HABITS”SUM OF ALL MY HABITS”

2323

LIBERAL CANIDATE TONY LIBERAL CANIDATE TONY VALERI QUOTE:VALERI QUOTE:

““APPARENTLY IT ISN’T APPARENTLY IT ISN’T ENOUGH TO COMPLY WITH ENOUGH TO COMPLY WITH

THE RULES”THE RULES”

2424

CODES OF ETHICSCODES OF ETHICS

2525

CODES OF ETHICSCODES OF ETHICS

1.1. LEGAL STIPULATIONS OF WHAT IS LEGAL STIPULATIONS OF WHAT IS RIGHT AND WRONGRIGHT AND WRONG

2626

CODES OF ETHICSCODES OF ETHICS

1.1. LEGAL STIPULATIONS OF WHAT IS LEGAL STIPULATIONS OF WHAT IS RIGHT AND WRONGRIGHT AND WRONG

2.2. SOCIETY’S BEHAVIORAL NORMSSOCIETY’S BEHAVIORAL NORMS

2727

CODES OF ETHICSCODES OF ETHICS

1.1. LEGAL STIPULATIONS OF WHAT IS LEGAL STIPULATIONS OF WHAT IS RIGHT AND WRONGRIGHT AND WRONG

2.2. SOCIETY’S BEHAVIORAL NORMSSOCIETY’S BEHAVIORAL NORMS

3.3. PROFESSIONAL (S) CODE OF PROFESSIONAL (S) CODE OF CONDUCTCONDUCT

2828

CODES OF ETHICSCODES OF ETHICS

1.1. LEGAL STIPULATIONS OF WHAT IS LEGAL STIPULATIONS OF WHAT IS RIGHT AND WRONGRIGHT AND WRONG

2.2. SOCIETY’S BEHAVIORAL NORMSSOCIETY’S BEHAVIORAL NORMS

3.3. PROFESSIONAL (S) CODE OF PROFESSIONAL (S) CODE OF CONDUCTCONDUCT

4.4. ORGANIZATIONS/COMPANY’S CODE ORGANIZATIONS/COMPANY’S CODE OF ETHICSOF ETHICS

2929

CODES OF ETHICSCODES OF ETHICS

1.1. LEGAL STIPULATIONS OF WHAT IS LEGAL STIPULATIONS OF WHAT IS RIGHT AND WRONGRIGHT AND WRONG

2.2. SOCIETY’S BEHAVIORAL NORMSSOCIETY’S BEHAVIORAL NORMS3.3. PROFESSIONAL (S) CODE OF PROFESSIONAL (S) CODE OF

CONDUCTCONDUCT4.4. ORGANIZATIONS/COMPANY’S CODE ORGANIZATIONS/COMPANY’S CODE

OF ETHICSOF ETHICS5.5. MEMBERS OWN PERSONAL CODE MEMBERS OWN PERSONAL CODE

OF ETHICSOF ETHICS

3030

GENERAL NORMAN GENERAL NORMAN SCHWARZKOPF STATED:SCHWARZKOPF STATED:

““LEADERSHIP IS A POTENT LEADERSHIP IS A POTENT COMBINATION OF STRATEGY COMBINATION OF STRATEGY AND CHARACTER, BUT IF YOU AND CHARACTER, BUT IF YOU MUST BE WITHOUT ONE, BE MUST BE WITHOUT ONE, BE

WITHOUT STRATEGY”WITHOUT STRATEGY”

3131

ORGANIZATIONAL ETHICSORGANIZATIONAL ETHICS

3232

MYTH # 6MYTH # 6

BUSINESS ETHICSBUSINESS ETHICS

3333

KEY STRUCTURAL KEY STRUCTURAL COMPONENTSCOMPONENTS

3434

KEY STRUCTURAL KEY STRUCTURAL COMPONENTSCOMPONENTS

1.1. STANDARDS AND PROCEDURES TO STANDARDS AND PROCEDURES TO GUIDE OUR EMPLOYEESGUIDE OUR EMPLOYEES

3535

KEY STRUCTURAL KEY STRUCTURAL COMPONENTSCOMPONENTS

1.1. STANDARDS AND PROCEDURES TO STANDARDS AND PROCEDURES TO GUIDE OUR EMPLOYEESGUIDE OUR EMPLOYEES

2.2. ADEQUATE STRUCTURES AND ADEQUATE STRUCTURES AND SYSTEMS THAT PROVIDE FOR SYSTEMS THAT PROVIDE FOR AUTHORITY, RESPONSIBILITY AND AUTHORITY, RESPONSIBILITY AND ACCOUNTABILITYACCOUNTABILITY

3636

KEY STRUCTURAL KEY STRUCTURAL COMPONENTSCOMPONENTS

1.1. STANDARDS AND PROCEDURES TO STANDARDS AND PROCEDURES TO GUIDE OUR EMPLOYEESGUIDE OUR EMPLOYEES

2.2. ADEQUATE STRUCTURES AND ADEQUATE STRUCTURES AND SYSTEMS THAT PROVIDE FOR SYSTEMS THAT PROVIDE FOR AUTHORITY, RESPONSIBILITY AND AUTHORITY, RESPONSIBILITY AND ACCOUNTABILITYACCOUNTABILITY

3.3. COMMUNICATION OF STANDARDS, COMMUNICATION OF STANDARDS, PROCEDURES AND EXPECTATIONS PROCEDURES AND EXPECTATIONS TO OUR EMPLOYEESTO OUR EMPLOYEES

3737

KEY STRUCTURAL KEY STRUCTURAL COMPONENTSCOMPONENTS

1.1. STANDARDS AND PROCEDURES TO STANDARDS AND PROCEDURES TO GUIDE OUR EMPLOYEESGUIDE OUR EMPLOYEES

2.2. ADEQUATE STRUCTURES AND SYSTEMS ADEQUATE STRUCTURES AND SYSTEMS THAT PROVIDE FOR AUTHORITY, THAT PROVIDE FOR AUTHORITY, RESPONSIBILITY AND ACCOUNTABILITYRESPONSIBILITY AND ACCOUNTABILITY

3.3. COMMUNICATION OF STANDARDS, COMMUNICATION OF STANDARDS, PROCEDURES AND EXPECTATIONS TO PROCEDURES AND EXPECTATIONS TO OUR EMPLOYEESOUR EMPLOYEES

4.4. PROGRAMS THAT MONITOR AND PROGRAMS THAT MONITOR AND MEASURE EMPLOYEE CONDUCT AND MEASURE EMPLOYEE CONDUCT AND ACTIONSACTIONS

3838

KEY STRUCTURAL COMPONENTS KEY STRUCTURAL COMPONENTS CONTINUEDCONTINUED

5. 5. ENCOURAGING EMPLOYEES TO ENCOURAGING EMPLOYEES TO SEEK ADVICE AND REPORT SEEK ADVICE AND REPORT CONCERNSCONCERNS

3939

KEY STRUCTURAL COMPONENTS KEY STRUCTURAL COMPONENTS CONTINUEDCONTINUED

5. ENCOURAGING EMPLOYEES TO SEEK 5. ENCOURAGING EMPLOYEES TO SEEK ADVICE AND REPORT CONCERNSADVICE AND REPORT CONCERNS

6.6. DUE DILIGENCE IN HIRING DUE DILIGENCE IN HIRING

4040

KEY STRUCTURAL COMPONENTS KEY STRUCTURAL COMPONENTS CONTINUEDCONTINUED

5. ENCOURAGING EMPLOYEES TO SEEK 5. ENCOURAGING EMPLOYEES TO SEEK ADVICE AND REPORT CONCERNSADVICE AND REPORT CONCERNS

6.6. DUE DILIGENCE IN HIRINGDUE DILIGENCE IN HIRING

7. ENCOURAGEMENT OF EMPLOYEES 7. ENCOURAGEMENT OF EMPLOYEES TO FOLLOW STANDARDS AND TO FOLLOW STANDARDS AND PROCEDURESPROCEDURES

4141

KEY STRUCTURAL COMPONENTS KEY STRUCTURAL COMPONENTS CONTINUEDCONTINUED

5. ENCOURAGING EMPLOYEES TO SEEK 5. ENCOURAGING EMPLOYEES TO SEEK ADVICE AND REPORT CONCERNSADVICE AND REPORT CONCERNS

6.6. DUE DILIGENCE IN HIRINGDUE DILIGENCE IN HIRING7. ENCOURAGEMENT OF EMPLOYEES 7. ENCOURAGEMENT OF EMPLOYEES

TO FOLLOW STANDARDS AND TO FOLLOW STANDARDS AND PROCEDURESPROCEDURES

8.APPROPRIATE RESPONSES WHEN 8.APPROPRIATE RESPONSES WHEN STANDARDS AND PROCEDURES ARE STANDARDS AND PROCEDURES ARE VIOLATEDVIOLATED

4242

KEY STRUCTURAL COMPONENTS KEY STRUCTURAL COMPONENTS CONTINUEDCONTINUED

5. ENCOURAGING EMPLOYEES TO SEEK 5. ENCOURAGING EMPLOYEES TO SEEK ADVICE AND REPORT CONCERNSADVICE AND REPORT CONCERNS

6.6. DUE DILIGENCE IN HIRINGDUE DILIGENCE IN HIRING7. ENCOURAGEMENT OF EMPLOYEES TO 7. ENCOURAGEMENT OF EMPLOYEES TO

FOLLOW STANDARDS AND PROCEDURESFOLLOW STANDARDS AND PROCEDURES8.APPROPRIATE RESPONSES WHEN 8.APPROPRIATE RESPONSES WHEN

STANDARDS AND PROCEDURES ARE STANDARDS AND PROCEDURES ARE VIOLATEDVIOLATED

9. REGULAR EVALUATIONS OF YOUR 9. REGULAR EVALUATIONS OF YOUR PROGRAMS EFFECTIVENESSPROGRAMS EFFECTIVENESS

4343

CODE OF CONDUCTCODE OF CONDUCT

PRINCIPLE OF THE RULE OF LAWPRINCIPLE OF THE RULE OF LAW

IMPARTIALITY/OBJECTIVITYIMPARTIALITY/OBJECTIVITY

RELIABILITY/TRANSPARENCYRELIABILITY/TRANSPARENCY

DUTY OF CAREDUTY OF CARE

PROFESSIONALISM/ACCOUNTABILITYPROFESSIONALISM/ACCOUNTABILITY

4444

MYTH # 7MYTH # 7

ETHICAL DILEMMAS ARE ETHICAL DILEMMAS ARE EPISODICEPISODIC

4545

ETHICS INSTITUTE ETHICS ETHICS INSTITUTE ETHICS PROCESSPROCESS

““DOING ETHICS PROPERLY: CARRYING DOING ETHICS PROPERLY: CARRYING OUT A STRUCTURAL INFORMED OUT A STRUCTURAL INFORMED

ANALYSIS IN ORDER TO DISPLAY VALUE ANALYSIS IN ORDER TO DISPLAY VALUE CHOICES AND DETERMINING WHICH CHOICES AND DETERMINING WHICH ARE ETHICAL AND WHICH ARE NOT. ARE ETHICAL AND WHICH ARE NOT.

THEN DECIDING WHICH OF THOSE THAT THEN DECIDING WHICH OF THOSE THAT ARE ETHICAL ARE ETHICALLY ARE ETHICAL ARE ETHICALLY

PREFERABLE’”PREFERABLE’”

Santa Clara UniversitySanta Clara University 4646

FRAMEWORK FOR ETHICAL FRAMEWORK FOR ETHICAL DECISION MAKINGDECISION MAKING

1.1. RECOGNIZE AN ETHICAL ISSUERECOGNIZE AN ETHICAL ISSUE

2.2. GET THE FACTSGET THE FACTS

3.3. EVALUATE ALTERNATIVES FROM EVALUATE ALTERNATIVES FROM VARIOUS ETHICAL PERSPECTIVESVARIOUS ETHICAL PERSPECTIVES

4.4. MAKE A DECISION AND TEST ITMAKE A DECISION AND TEST IT

5.5. IMPLEMENT YOUR DECISION AND IMPLEMENT YOUR DECISION AND EVALUATE THE RESULTSEVALUATE THE RESULTS

4747

1010THTH INTERNATIONAL INTERNATIONAL CONFERENCE ON PUBLIC CONFERENCE ON PUBLIC ETHICS: CONCLUSIONSETHICS: CONCLUSIONS

4848

1010THTH INTERNATIONAL INTERNATIONAL CONFERENCE ON PUBLIC CONFERENCE ON PUBLIC ETHICS: CONCLUSIONSETHICS: CONCLUSIONS

1.1. ““ETHICS CAN BE AUDITED ETHICS CAN BE AUDITED (MEASURED), GIVEN THE PROPER (MEASURED), GIVEN THE PROPER ORGANIZATIONAL ORGANIZATIONAL ENVIRONMENTENVIRONMENT….”….”

4949

1010THTH INTERNATIONAL INTERNATIONAL CONFERENCE ON PUBLIC CONFERENCE ON PUBLIC ETHICS: CONCLUSIONSETHICS: CONCLUSIONS

1.1. ““ETHICS CAN BE AUDITED ETHICS CAN BE AUDITED (MEASURED), GIVEN THE PROPER (MEASURED), GIVEN THE PROPER ORGANIZATIONAL ENVIRONMENT…ORGANIZATIONAL ENVIRONMENT…

2.2. ““TOOLS RANGE FROM MEASURING TOOLS RANGE FROM MEASURING IMPLEMENTATION OF CODES OF IMPLEMENTATION OF CODES OF CONDUCT, ORGANIZATIONAL SELF-CONDUCT, ORGANIZATIONAL SELF-ASSESSMENTS, EMPLOYEE AND ASSESSMENTS, EMPLOYEE AND CLIENT SURVEYS, RISK PROFILESCLIENT SURVEYS, RISK PROFILES...”...”

5050

1010THTH INTERNATIONAL CONFERENCE ON INTERNATIONAL CONFERENCE ON PUBLIC ETHICS: CONCLUSIONS PUBLIC ETHICS: CONCLUSIONS

CONTINUEDCONTINUED

3.”IN EMPLOYING THESE TOOLS, IT IS 3.”IN EMPLOYING THESE TOOLS, IT IS IMPORTANT TO BALANCE THE NEED IMPORTANT TO BALANCE THE NEED FOR PRIVACY; TO DISTINGUISH FOR PRIVACY; TO DISTINGUISH AMONG VALUES, INSTITUTIONAL AMONG VALUES, INSTITUTIONAL REQUIREMENTS AND ACTUAL REQUIREMENTS AND ACTUAL PRACTICES; TO GAUGE THE PRACTICES; TO GAUGE THE COMPLIANCE WITH SPECIFIC COMPLIANCE WITH SPECIFIC PROCEDURES AND TO PROMOTE PROCEDURES AND TO PROMOTE OVERALL ETHICAL CULTURE….”OVERALL ETHICAL CULTURE….”

5151

1010THTH INTERNATIONAL CONFERENCE ON INTERNATIONAL CONFERENCE ON PUBLIC ETHICS: CONCLUSIONS PUBLIC ETHICS: CONCLUSIONS

CONTINUEDCONTINUED

4. “THE QUALITY OF ETHICS AUDITS 4. “THE QUALITY OF ETHICS AUDITS DEPENDS ON THE CONCEPTUAL DEPENDS ON THE CONCEPTUAL FRAMEWORKS, VARIABLES BEING FRAMEWORKS, VARIABLES BEING MEASURED, QUALITY OF MEASURED, QUALITY OF INFORMATION AVAILABLE, AND INFORMATION AVAILABLE, AND OTHER BROADER FACTORS SUCH OTHER BROADER FACTORS SUCH AS THE STRATEGIC OBJECTIVES OF AS THE STRATEGIC OBJECTIVES OF THE ORGANIZATION…..”THE ORGANIZATION…..”

5252

CONCLUSIONCONCLUSION

5353

THE PEOPLETHE PEOPLE

HIRE HONEST PEOPLEHIRE HONEST PEOPLE

RETAIN AND REWARD HONEST RETAIN AND REWARD HONEST PEOPLEPEOPLE

CONTINUALLY TRAIN OUR PEOPLE ON CONTINUALLY TRAIN OUR PEOPLE ON OUR VALUESOUR VALUES

5454

THE CULTURETHE CULTURE

ESTABLISH A CODE OF CONDUCT AND ESTABLISH A CODE OF CONDUCT AND MISSION STATEMENT THAT REFLECTS OUR MISSION STATEMENT THAT REFLECTS OUR VALUESVALUES

ESTABLISH A CULTURE OF ESTABLISH A CULTURE OF ACCOUNTABILITYACCOUNTABILITY

ESTABLISH A LEADERSHIP THAT LIVES OUR ESTABLISH A LEADERSHIP THAT LIVES OUR VALUES AND VALUES OUR PEOPLEVALUES AND VALUES OUR PEOPLE

ESTABLISH AN ORGANIZATION THAT ESTABLISH AN ORGANIZATION THAT TREATS OUR PEOPLE FAIRLYTREATS OUR PEOPLE FAIRLY

5555

THE DECISION MAKING THE DECISION MAKING PROCESSPROCESS

OUR DECISIONS REAFFIRM OUR OUR DECISIONS REAFFIRM OUR VALUESVALUES

OUR DECISIONS RECOGNIZE ALL OUR DECISIONS RECOGNIZE ALL STAKEHOLDERS IN SEEKING THE STAKEHOLDERS IN SEEKING THE MOST ETHICAL COURSE OF ACTIONMOST ETHICAL COURSE OF ACTION

WE RECOGNIZE OUR MISTAKES, TAKE WE RECOGNIZE OUR MISTAKES, TAKE RESPONSIBILITY, APOLOGISE AND RESPONSIBILITY, APOLOGISE AND WILL TAKE CORRECTIVE ACTIONWILL TAKE CORRECTIVE ACTION

5656

TEN UNIVERSAL VALUESTEN UNIVERSAL VALUES

HONESTYHONESTY

INTEGRITYINTEGRITY

PROMISE KEEPINGPROMISE KEEPING

FIDELITYFIDELITY

FAIRNESSFAIRNESS

CARINGCARING

RESPEST FOR RESPEST FOR OTHERSOTHERS

RESPONSIBLE RESPONSIBLE CITIZENSHIPCITIZENSHIP

PURSUIT OF PURSUIT OF EXCELLENCEEXCELLENCE

ACCOUNTABILITYACCOUNTABILITY

5757

QUOTE HELEN KELLER:QUOTE HELEN KELLER:

““THE WORLD IS MOVED THE WORLD IS MOVED NOTNOT ONLY BY ONLY BY THE MIGHTY SHOVES OF THE THE MIGHTY SHOVES OF THE HEROES BUT ALSO BY THE HEROES BUT ALSO BY THE AGGREGATE OF THE TINY PUSHES OF AGGREGATE OF THE TINY PUSHES OF EACH HONEST WORKER”EACH HONEST WORKER”

5858

THE CHALLENGES THE CHALLENGES WILLWILL CONTINUECONTINUE

5959