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AM-Win Newsletter

April 2007

In this edition

  • AM-Win National Distributor Conference in late May may affect support.
  • Client Survey - Should we include selected information published by Occupational Health and Safety Australia.
  • OHS Australia - articles submitted by OHS Australia
  • AM-Win Timesheet Manager - keep an iron grip on your labour costs
  • AM-Win Support Solutions
  • Windows Tips - Catching the Phisherman
  • Business Section - EOY - Tax Review is the key by Sandra Woods CPA.  
  • We visit the Oberon Class Submarine Onslow.
  • The joke section's back by popular demand

AM-Win will be holding a National Distributor and Consultants conference in Sydney on 24,25 and 26 May.  All distributors will be attending so they will be unavailable on the Thursday and Friday. National Support will be available on the Thursday and Friday, although not at full capacity. 

Client Survey

Hi everyone, I'm Dennis and I write the AM-Win newsletter, researching articles, sorting, collating and editing the information provided by head office and from Clients and Consultants around the country.  The newsletter is the result of a huge Team effort and we take a great deal of satisfaction in providing you with what we hope is interesting and useful information in a relaxed and friendly manner.

I'm also the one that nags you to update your AM-Win regularly, register for Microsoft upgrades so your security patches are all in place and to update your Virus protection and firewall software on a regular basis.

I now know how a radio announcer must feel, waffling away and wondering just how many people are listening without any sort of feedback. I sit in my office and wonder not only how many people read the newsletter but if they get something out of it.  When I receive feedback from an AM-Win user [especially complimentary] it makes my day to know that someone out there has read and enjoyed the articles that are published.  

 

Our Client Survey
Please participate so that we know what you want in your newsletter.

.
One way of receiving feedback from our readers was to introduce the client survey so that we can give you newsletter content that is useful and enjoyable,  so I encourage you to take part in the survey - you can do it while your reading the newsletter, it's only once a month and only takes two seconds of your time. 

Our survey last month asking whether we should bring jokes back to the newsletter bought the highest response rate to date with over 70% voting yes and nearly 10% saying only if they're clean.  So starting with this newsletter the jokes are back by popular demand.  It's hard finding really good jokes that are clean but I'll do my best. See what responding to our survey can do.

This month's survey asks if you would like to see information published by Occupational Health and Safety Australia published in the newsletter.  I've published a couple of examples below so that you can see what's on offer and judge whether it's of use to you.

I'd would also like to invite anyone who has a good news story, a business article or just a great joke [ but like John West we only pick the best]  to e-mail me at webmaster@am-win.com.au .  

Business Profiles

If you believe that your business is a bit special and would like to see it profiled in the newsletter email me at webmaster@am-win.com.au and I'll be happy to work with you and publish the profile.   

Feed back received

I received the following e-mail from Tony at Autohaus Strecker via the AM-Win head office last month that was very much appreciated and I thank Tony very much for his feedback. I have published Tony's e-mail below. 

Hi, and thank you for your Newsletter, there hasn't been a single one where I haven't learned something from. Thank you for the free information. When you had the joke section I used to remember the good ones (which means most of them) and tell them at dinner parties. Let me tell you they caused a few good laughs and curiosity where I got them from. No seriously please bring them back on and lots of them!

Tony Haid
Autohaus Strecker

Now Tony just for you I have selected some special yarns that can be told over dinner without offending anyone. Thanks again for your feedback.

Remember the e-mail address is webmaster@am-win.com.au if you have something to say or contribute.

Cheers

Dennis

OHS Australia

WA - Worksafe Lunchtime information sessions - 4Thought
WorkSafe is planning to hold lunchtime information sessions throughout 2007. These sessions will be free of charge and will cover a range of occupational safety and health topics, such as violence and bullying, working hours and how to conduct a safety and health investigation. Bring your lunch and participate in a session which we hope will give you forethought into safety issues at your workplace. For all bookings and enquires please contact Lin Stain on 9327 8777 or email worksafersvp@docep.wa.gov.au. Please note booking is essential. See link:

http://www.worksafe.wa.gov.au/newsite/worksafe/content/initiatives/
wswalnch0001.html

SA - New report highlights need for clear workplace policies on drugs & alcohol
SafeWork SA is urging workplaces to have clear guidelines and procedures in place for dealing with alcohol and other drugs, after a new report found illicit drugs are costing Australian businesses $3.3 billion a year.

http://www.safework.sa.gov.au/uploaded_files/230407_aod.pdf

NSW: Public Comment on Preventing and Dealing with Workplace Bullying
Public comment is sought on WorkCover's draft guide. Preventing and dealing with workplace bullying. Given that bullying can happen in any workplace, the guide highlights the importance of preventative measures. The closing date for submissions is 5 pm, 31 May 2007. More information:

http://www.workcover.nsw.gov.au/AboutUs/PublicComment/
public_comment_bullying.htm

A nice bit of spin

Unashamedly stolen from Reader's Digest 

Every year there's a football game between our Marketing Department and our support staff. And every year the support staff wins. Or so they thought until the Spin Doctors in Marketing took over.

The marketing department is pleased to announce read the memo issued to all employees after the game,  that for the 2006 football season we came in second place having lost only one game all year.

The Support Department however had a dismal season as they won only one game.

Timesheet Manager

As a manager of a service or job based business you have two main products to offer your customers.  First is the labour provided by your staff that you on-sell to your customers and second is the stock that you sell either over the counter or for use on your customer's vehicles, machinery, mowers or planes.

You probably know everything about the cost of your stock, where to buy it at the most competitive price, how many of which part number you sell,  the profit you make from each part number and you probably have a pretty good handle on the total profit made from the sale of stock at the end of each month.

But do you have the same iron control on your labour costs and sales. Stock's pretty much stock. It doesn't take time off,  it doesn't come in late or go home early.  But your labour does - it can be variable and constantly milking your profitability because you as a manager are not getting what you pay for.

So how can you keep that iron grip on your labour costs and make sure that you only pay for what you get.

Try AM-Win Time Sheet Manager.  If you sell the labour from productive staff Time Sheet Manager is a must as it ensures that you only pay your staff for the hours that they have actually worked.

Time Sheet Manager requires that all employees "click" in and out so that management can check and track time spent on job, non productive time and unusual occurrences.

Timesheet Manager writes directly to job cards and as such information entered into the time sheet manager updates the appropriate job card automatically.

Reports can be printed out daily or weekly and shows the Manager time on and off jobs, hours actually booked between two dates, non productive internal work [eg cleaning] or time away from work whether it be for paid or unpaid reasons.

Enquiries

If you have three or more employees that provide saleable labour then Time Sheet Manager is a must. E-Mail sales@am-win to enquire and one of our Consultants will back in touch to assist you.

AM-Win Support Solutions

My printer jammed when printing my bank deposit. Can I get another copy.

If you go to the 1010 ledger, then Enquiry, you will see your deposit list in this screen. 

Double click on the "deposit posting" line, then click on go to view the banking on screen. Click on the print button to print.

I need to track the entries which make up by Bas figures. Where can I find this.

Go to Reports/Accounting/GST Sales/Purchase.  If you are still in the current Bas period, then go to Preview. 

If you are now passed the Bas period, then go to History.

Make the relevant selection for year and month and click on OK.

When using Ledger / GST Payments and entering a value in 'Instalment' what ledger does the system default setup use?

From the Gst Payment screen the instalment tax will automatically go to CR1020  DR2998

Windows Tips

Let's go Phishing

By now most of you will have heard of the term Phishing which as it's weird name implies is the practice of dangling bait in the water to see if it attracts something. Only in this case the bait is an e-mail offering something or a warning that something bad may happen if you don't follow the instructions in the e-mail or a request to update your records.  

Phishing e-mails generally look as if they come from financial institutions [banks, building societys etc] and are designed to get you to reveal your financial details to the sender so that your bank account can be pillaged and looted.

We have wanted to write this article for some time and then bingo - while checking e-mail one Sunday morning a beautiful example [image below] turned up in the inbox.  Not only can we provide you with screen clips of what happens when you reply to a phishing e-mail but we can take the opportunity to warn you of the scam.

Let's start - here's the offending e-mail

The alarm bells start

Ding Ding - have we ever received an e-mail from the ATO before - no - they send out very official looking letters with their logo on a Window envelope marked confidential.  And we know that they will never provide you with information unless you provide them with your Tax File Number which they tell you to keep confidential. 

The next thing that gave our phisherman away was the standard and content of the e-mail. It had an ATO header on it but it looked pretty ordinary as did the presentation of the e-mail in general.

Thirdly the e-mail advised that we had a refund due from the taxation department [the bait] and requested that we go to the ATO web site to apply for the refund.  

And last it was signed regards Australian Government. Hmmm - when did the ATO or the Australian Government ever send their regards

So having made sure that our firewalls were active to prevent any worms, trojans or other malware from attacking our systems we went phishing for the phisher.

We clicked the link and we were taken to what looked like the ATO web site.

This phisherman has done some hard work to make his scam look the part and to suck in the unwary Phish [you]. On first pass the site looks like the ATO web site . Even the search and the menu links activate the genuine ATO web site.

On looking closely we can see a couple of things that give it away.

The first thing is that although the page asks for bank and credit card details there is no indication that it is a secure web site. A secure site will always show a padlock icon on the bottom left of the screen.

Secondly the website's URL or address in the address bar gives it away. Lets look at the real ATO website address.

Now let's have a look at the bogus ATO site address

As expected the web site address has nothing to do with the ATO. [Why would the ATO be using bigart.com to host their website]. The site's URL [address] is usually the main giveaway that the site has been designed to look like an official site.

Summary 

Banks, the ATO and other financial institutions never send e-mails asking for your financial details. If you think about it why would they - they probably know more about you than you do. If you receive an e-mail that looks like it came from one of these institutions delete it.  If by chance the phisherman struck it lucky and sent you an e-mail that looks like it came from someone that you do business with and you're not sure that it's genuine check with them to see if the e-mail is genuine.

Last month we published information about Internet Explorer version seven. An enhancement in version seven allows you to check to see whether a web site is suspected of being a phishing site and report a site that you believe to be a phishing site. 

Click the icon with the exclamation mark at the bottom of Internet Explorer 7 screen that looks like the image below 

Wait a couple of seconds then have a look in the address bar of Internet Explorer 7 and you will see that the address bar has turned pink and that it reports the site as a phishing site. - See image below

If on checking IE7 doesn't report the site as being a phishing site and you're still convinced that it is then you can report the site as a suspected phishing site. 

Click tools/phishing filter/report this website at the top right side of IE7

Now you are able to fill in a form [no names] and report the site - now take a coffee break - you deserve it - you've just saved the world.

Follow up - we checked on the [genuine} ATO web site and they have posted a warning about this particular phishing scam that reads as follows:

The Tax Office has warned people about a fraudulent email being circulated that claims to offer a refund from the Tax Office.

The email fraudulently uses the Tax Office logo and has the words ‘Australian Taxation Office – Please Read This’ in the subject line.

The Tax Office is advising people who receive the email that it does not contain any malicious software but to delete it immediately.

The email asks people to click on a link which redirects them to a website that looks similar to the Tax Office website and asks for credit card and personal details.

This website is not affiliated with the Tax Office in any way.

The Tax Office has notified relevant authorities who are investigating this matter.

People should be wary of unsolicited emails claiming to be from the Tax Office.

The Tax Office will never send out emails to taxpayers asking them to provide personal information including credit card details.

As an extra precaution we recommend you type internet addresses directly into your internet browser rather than clicking on hyperlinks embedded in emails

If people have entered their credit card information on the website, they should contact their credit card provider as soon as possible and report a possible compromise.

Business Information

EOY - Tax Review is KEY  by Sandra Woods CPA.  

Doing a year end tax review shouldn’t be a last minute dash. Ideally, tax review and planning should be a year round event that forms an integral part of your business management process.

The end of the year is fast approaching and 30 June is just around the corner. So now is the time to spend a few hours reviewing your business.  Those few hours could result in significant tax savings.

Traditionally, year end tax planning for businesses had been based around two simple concepts: accelerating business deductions and deferring income.

Since the introduction of the Simplified Tax System (STS) in 2002, the ground rules have changed slightly.  In some instances STS taxpayers will have greater access to tax planning due to particular concessions that only apply to them. In other cases, none – STS taxpayers may be better off.

Outlined below are some of the areas you might want to look at as part of your business review. Please be aware that not all areas are suitable for all taxpayers aned professional advice should be sought.

Simplified Tax System

If you are a business with an average annual turnover of less than $1 million and have depreciable assets of less than $3 million, you may want to consider whether to opt into the simplified tax system (STS). There may be some advantages to doing so.

Bad Debts

Now is the time to review debtors and write off any amounts that you believe are not retrievable. This must be done prior to 30 June.

Consumables used in your business

If you buy consumables before 30 June, you should be able to get a tax deduction for the costs of these items this year.

Bonuses

If you want to claim a deduction for any bonuses for employees or directors, these need to whether be paid or accrued before 30 June.
Note: for directors bonuses which are accrued but not paid, make sure that they are minuted correctly, these must declared and the bonus must be approved .

Capital Gains

Have you sold any assets and made a capital gain during the year? If so, do you have any brought forward capital losses? If not, are you able to “crystallize” any losses in assets you are holding?

Keep in mind that if you are a small business, there are a series of concessions available to you, so it would pay to work this one through so you can maximize your capital gains position.

Depreciation

Year end is a good time to review your fixed asset schedule to identify any assets which are damaged or you have disposed of for $0. These assets should be written off.  Also once assets reach a certain written down value, they can be moved from being depreciated on an individual basis to a low value pool, thus accelerating depreciation claims.

Also take a look and see whether the depreciation rates you are using still stand. You may find that you can now use a higher rate.

STS taxpayers should consider the timing of asset purchases.

Motor vehicle Expenses

Remember that if you operate your business as a sole trader or in partnership, you have some choices as to how you can claim for motor vehicle expenses. Perhaps using a different method may be more favourable.

Shareholder Loan Account

Keep a close eye on whether there are any loans owing to shareholders at the year end. There may be adverse consequences and this is an area that many people forget to review before year end.

Stock

Like fixed assets, make sure you write off any stock that is obsolete or damaged so that you can get a tax deduction this year. 

Consider the method used to value your stock. Your choice of method could make a big difference to your gross profit for the year.

Your Remuneration

If you are owner operator of a company, year end is a good time to think again about how you get remunerated for your efforts eg. do you receive a mix of salary or dividend?  How can this can be achieved tax effectively?

Superannuation

Now is the time to think about making contributions for yourself and your employees.

To get a deduction for superannuation for the June quarter for this year, you must make sure you pay the superannuation before 30 June. If you make the payment by the scheduled due date (28 July) the deduction will be allowed next year, for the year to 30 June 2008.  Consider making the payments earlier if you have the funds available to do so.

Please note: This information is for general information only.  Anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the information’s applicability to their particular circumstances.

Note: The above information has been contributed by Sandra Woods CPA of Cabot Square Accounting, Taxation and Finance . You can contact Sandra by on 02 9890 4370  or e-mail sandra@cabotsquare.com.au for further information.


.
Oberon Class Submarine Onslow.

From Dennis our webmaster

Recently I visited Sydney and stayed near Darling Harbour.  I've seen the sub tied up next to a destroyer in the Harbour many times before but had never had the time to visit them - this time I had some time on my hands so I thought I'd take a look.  I also had my camera and took some shots inside the sub.

When I returned home I decided to run a search on the Submarine Onslow the submarine moored in the Harbour and see if I could learn more about the old lady.  Google returned over half a million results about either the Onslow or about her sisters,  the other Oberon Class Submarines around the world. I spent a day investigating the most promising search results and have written a brief article about the Onslow and her Australian sisters. I hope that you enjoy reading the article as much as I did researching and writing it.

Onslow was named after the Western Australian town [although some say it's named after the river Onslow in WA], served in the Royal Australian Navy for 30 years, between December 1969 and 1999 and was one of Australia's six Oberon class submarines. Her five sister submarines are Ovens, Orion, Otama, Oxley and Otway. Some of these are on display at various museums and parks around Australia - HMAS Ovens - Fremantle, Western Australia , HMAS Onslow - Sydney, New South Wales , HMAS Otama - Westernport, Victoria , HMAS Otway - Holbrook, NSW

Oberon class submarines were very quiet for their day, and stayed in service with the Australian, British, Chilean and Canadian navies past the year 2000. 

At the time, they were state of the art conventional subs, despite being based on a late-WWII German hull design. They were originally fitted with two stern-facing 'short' torpedo tubes, but the advent of reliable guided torpedos made these obsolete. The stern tubes were then either used for beer storage for the crew, or were eventually converted for other uses (the Canadian Navy used this space for the installation of a towed array sonar).

Built in England and named after a Western Australian town, Onslow is a conventional submarine - diesel electric powered, capable of diving to depths of more than 190 metres and designed to combine high speed and great underwater endurance with anti-surface vessel and anti-submarine attack capabilities.

At 90 metres in length Onslow carried a complement of up to 60 sailors and 8 officers. 

The Oberon class submarine played a vital role protecting Australia for more than 30 years, from 1967 through to 2000.  They were commissioned in the middle years of the cold war, a dangerous period of intense military competition and tension between the communist block under the Soviet Union and the United States of America and its allies. 

Onslow worked on patrols in the Pacific and Indian Oceans playing an important role in intelligence gathering, photographic reconnaissance, mine laying, surveillance, anti-submarine warfare, and hunting enemy surface ships.  The missions carried out between 1978 and 1992 were very dangerous, with the Royal Australian Navy submarines occasionally sliding under or alongside potentially hostile ships. It's reported that on one occasion, less than three metres separated the top of the periscope housing from the target ship's keel.

The Oberon class submarines were powered by two mechanically supercharged V16 – ASR1 [Admiralty Standard Range 1] diesel engines of 3680 bhp at speeds up to 15 knots when running on the surface, and two English Electric Co. battery powered electric main propulsion motors of 6000 shp driving twin shafts. when running submerged. These batteries, although allowing the submarine to travel underwater up to speeds of 17 knots, only lasted for relatively short periods before requiring a recharge from the main diesel engines. 

It is tradition in RAN and RN submarines to give the engines nick names and the two diesel engines on Onslow, named "Bonnie" and "Clyde", were powerful enough to run generators capable of supplying power to a small city.

The engines take their air from within the boat when submerged and when on the surface it's drawn down the conning tower hatch and through the snorkel or snort at periscope depth. 

Any interruption of this air supply causes considerable discomfort to the ears and eyes when the pressure in the boat drops suddenly. Gauges are mounted around the engines to monitor this pressure. A vigilant engine room crew were always standing by ready to shut off the engines whilst snorting.

The fuel for the engines is passed through centrifugal separators and filters into an internal ready to use tank, removing any water or foreign matter. The bottoms of the main external fuel tanks are open to the sea so as not to change the boats trim as fuel is used.

A water distillery that provides fresh water for the crew is also located in this area.

Onslow carried 100,000 gallons of diesel fuel - the equivalent of eight road tankers which gave the Onslow a range of 9,000 nautical miles at 12 knots surfaced. 

Onslow could go to sea for several months and stay underwater for more than six weeks at a time...using the snort system to draw air in while running at periscope depth. 

The forward torpedo room is home to six 21-inch torpedo tubes and where torpedoes, mines and harpoon anti-shipping missiles were stowed and fired. The Onslow was capable of carrying 22 torpedoes. The photo on the left is of the forward end of the torpedo compartment on the ONSLOW. A mock torpedo is loaded in Tube 2, as seen with the propeller. Tube 1 is open, with a light shining down it. The lower two tubes were power loaded; the rest were loaded manually. 

ONSLOW has travelled 358,068 nautical miles in her time - the equivalent to sixteen and a half times around the world. 

 

 

Jokes

The clean one first From Ross in Tasmania

A little girl walks in to the lounge one Sunday morning while her Dad is reading the paper.

"Where does pooh come from?" she asks.

The father feeling a little perturbed that his 5 year old daughter is already asking difficult questions thinks for a moment and says:

"Well you know we just ate breakfast?"

"Yes," answers the girl.

"Well the food goes into our tummies and our bodies take out all the good stuff, and then whatever is left over comes out of our bottom when we go to
the toilet, and that is pooh."

The little girl looks shocked, and stares, at him with a watery eyes in stunned silence for a few seconds and asks:

"And Tigger?"

The next jokes are a little on the risque side - if you're not comfortable with this genre of joke please don't read on - but they're really not that bad.

According to union rules

A dedicated union organiser was attending a convention in Kalgoorlie, Western Australia and decided to check out the local brothels. When he got to the first one, he asked the Madam, Is this a union house? 

"No," she replied, I'm sorry it isn't.

Well, if I pay you $100, what cut do the girls get?

The house gets $80 and the girls get $20 she answered

Not wanting to be involved in such unfair treatment of employees, the union man went off down the street in search of a more equitable, hopefully unionised shop. His search continued until finally he reached a brothel where the Madam responded,  Why yes sir, this is a union house. We observe all union rules.

The man asked, And if I pay you $100, what cut do the girls get? 

The girls get $80 and the house gets $20 said the Madam. 

That's great said the union man. 

He handed the Madam $100, looked around the room, and pointed to a stunningly attractive blonde. I'd like her, he said

I'm sure you would, sir, Then she gestured to a 92-year old woman in the corner, but Ethel here has 67 years seniority and according to union rules, she's next.

Thanks to Ted Steward from AM-Win head office for our next offering

Speaking of the ATO

*The Tax Office decides to audit Ralph, and summons him to the Tax Office. 

The ATO auditor is not surprised when Ralph shows up with his lawyer.

The auditor says, "Listen, sir, you have an extravagant lifestyle and no full-time employment, which you explain by saying that you win money gambling. I'm not sure the ATO finds that believable."

"I'm a great gambler, and I can prove it," says Ralph. "How about a demonstration?"

The auditor thinks for a moment and said, "Okay. Go ahead."

Ralph says, "I'll bet you a thousand dollars that I can bite my own eye."

The auditor thinks a moment and says, "No way! It's a bet."

Ralph removes his glass eye and bites it.

The auditor's jaw drops. - Ralph says, "Now, I'll bet you two thousand dollars that I can bite my other eye."

The auditor can tell Ralph isn't blind, so he takes the bet.

Ralph removes his dentures and bites his good eye.

The stunned auditor now realises he has wagered and lost three grand, with Ralph's lawyer as a witness. He starts to get nervous.

"Want to go double or nothing?" Ralph asks. "I'll bet you six thousand dollars that I can stand on one side of your desk, and pee into that wastebasket on  the other side, and never get a drop anywhere in between."

The auditor, twice burned, is cautious now, but he looks carefully and decides there's no way this guy can manage that stunt, so he agrees again. Ralph stands beside the desk and unzips his pants, but although he strains mightily, he can't make the stream reach the wastebasket on other side, so he pretty much pees all over the desk.

The auditor leaps with joy, realizing that he has just turned a major loss into a huge win. But Ralph's lawyer moans and puts his head in his hands. 

"Are you okay?" the auditor asks. "Not really," says the attorney. "This morning, when Ralph told me he'd been summoned for an audit, he bet me twenty grand that he could come in here and let go all over an ATO auditor's desk and that you'd be happy about it." 

Have you spoken with your wife?

Thanks to Ross Thomas for the following yarn.

A man wakes up in hospital, bandaged from head to  foot.

A doctor comes in and says, "Ah, I see you've regained consciousness, that's good.  Now you probably won't remember, but you were in a very
serious pile-up on the motorway. But you're going to be OK, you'll walk again, you'll do everything as before, but something did happen. Look, I'm trying to break this to you as gently as possible, but your penis was chopped off in the wreck and we were unable to find  it."

Of course the bloke groans a bit, but the doctor goes on "But it's going to be alright. We have the technology now to build you a new one that will work just as well as your old one did - better in fact. But the thing is, this operation doesn't come cheap. It's a thousand dollars an inch".

The bloke perks up at this, even though it's a thousand dollars an inch.

"So the thing is," the doctor  says, "it's for you to decide how many inches you want. But it's something you'd  better discuss with your wife.  I mean, if you had a five inch one before, and you  decide to go for a nine incher now, well, she might be a bit put out.  But if you had a nine inch one before, and you decide only to invest in a five incher this time she might be disappointed.  So it's very important that she plays a role in helping you make the decision."

So the bloke agrees to talk with his wife.

The doctor comes back the next day.  "So" says the doctor,  "Have you spoken with your wife?"

"Yes I have" says the fellow.

"And did she help you in making the decision?"

"Yes she did" says the  bloke.

And what is it?" asks the doctor.

"We're having  a new kitchen."

Eve's side of the story 

The following is a repeat that we published a while back - but it's one that you can tell over dinner or in the pub and it's well worth repeating for those who didn't get to read it the first time.

After three weeks in the Garden of Eden, God came to visit Eve.

So, how is everything going?" inquired God.

"It is all so beautiful, God," she replied. "The sunrises and sunsets are breathtaking, the smells, the sights, everything is wonderful, but I have just one problem. It's these breasts you have given me. The middle one pushes the other two out and I am constantly knocking them with my arms, catching them on branches and snagging them on bushes. They're a real pain -   Look - everything else came in pairs, my arms and legs my eyes, ears ........I think  that having only two breasts might leave me more "symmetrically balanced" don't you think.

"That's a fair point," replied God, "But it was my first shot at this, you know. I gave the animals six breasts, so I figured that you needed only half of those, but I see that you are right. I will fix it up right away." And God reached down, removed the middle breast and tossed it into the bushes.

Three weeks passed and God once again visited Eve in the Garden of Eden. "Well, Eve, how is my favourite creation?"

"Just fantastic," she replied, "But for one oversight on your part. You see, all the animals are paired off. The ewe has a ram and the cow has her bull.  All the animals have a mate except me. I feel so alone."

God thought for a moment and said, "You know, Eve, you are right. How could I have overlooked this?  You do need a mate and I will immediately create a
man from a part of you. 

Now let's see.....where did I put the useless boob?"

Until next month


 

C