Does technology improve our lives, or just complicate it?

September 8, 2010

technology Just recently it hit me that my daughter, who will be one year in October, won’t know a world without smartphones, a trusty GPS, Bluetooth, Blu-ray, iPads, DVR, e-readers, social media, and so much more. Technology is taking over our lives and I’m not complaining, but as a parent of a “Generation Z’er”, I have to wonder just how differently her childhood and her life will be shaped from mine.

I didn’t get my first cell phone until I was in high school, à la Zack Morris’ phone in Saved by the Bell (and before that I carried around a pager and had to call home within 15 minutes of being paged). My daughter received her first cell phone at two months old, à la Fisher Price.

Until I started thinking in terms of how younger generations’ lives are affected by technology, it never hit me just how much the average person depends on technology and how it shapes us. So it begs the question, does technology improve our lives, or just complicate them?

After I received my Droid Incredible two months ago, I caved to the curiosity and pressure of Foursquare. Since then, friends and family will probably attest (complete with eye rolls) that technology just complicates our lives after I whip out my phone at each venue to “check-in” to my location. What can I say? I’m always eager to see what my next badge will be, and just maybe I’ll become a Mayor someday.

E-readers are at the top of the latest trends list and at the forefront of minds from students to business travelers. I can see how having such devices can lighten the load and be beneficial to most. But as an avid reader, I much prefer to hold the real deal in my hands and then line them up on my bookshelves. And I shudder to think that there could be any real danger to print media.

Wait a minute, what’s happening here? Technology is supposed to make our lives better, richer and more convenient, but lately I’m finding myself slow on the uptake to these new technologies (not all, but some). It’s not lost on me that this makes me sound like I’m getting old.

How about mobile banking via an app on our smartphone? Again, this falls into the “complicate” category for me, even though I have yet to try it and it’s supposed to be more convenient. There’s just something about it that I don’t trust. I’m sure this will be common place for the upcoming generations, and visiting a bank teller will be no more.

When I threw the question out on Twitter asking if anyone had tried mobile banking I did receive a few replies, one stating that banking with Bank of America on the Droid is bad, and the user claims that one star is too high of a rating, and the other saying that while they haven’t tried mobile banking, they have heard of many people happily using QuickBooks mobile.

A recent article on How Technology Has Changed Business Communications talks about how individuals are growing less socially adept because of the minimal amount of experience they’ve accumulated in face to face interaction:

“The relational aspect of business communications has been changed definitively by the evolution of technology. With email, text messaging, social networking sites, and cell phones becoming more and more popular, face to face communication is become far less frequent. A side effect of this change has been a decreased emphasis on personal relationships with business contacts and clients by some companies.”

Maybe it’s because I’m getting older and am now more aware of the fact, but I don’t recall technology advancing quite this fast two to three decades ago. So I’m curious, what do you think about how technology has changed our lives? Does it complicate it? Does it make it infinitely better? Or is a mix of the two? What is your e-reader, mobile banking or other technology experiences?


LIVE: Professional Issues Updates in Columbus

August 31, 2010

Follow along on Twitter: #PIU

Thank you to all of the Professional Issues Updates attendees! We closed up the PIU with a 50/50 raffle to benefit the CPA/PAC. Congratulations to Mary Lee Elliott on being the lucky winner!

We’re off to Cincinnati this afternoon to continue the roadshow! View the full PIU schedule!


Feel like someone’s watching you? You’re right.

A third of employers monitor employees internet use (American Management Association).

Employers using myrid of ways to monitor employees:

  • Physically going undercover
  • Scrutinizing social media use
  • Monitor e-mail and IMs
  • Tapping office phones
  • Watching personal web postings


The risk inside your copiers

Nearly every digital copier built since 2002 contains a hard drive:

  • Stores image of every document copied, scanned, or emailed by the machine
  • Digital time‐bomb packed with highly‐personal or sensitive data
  • Identity theft “pot of gold”


AICPA’s Top 10 Technology Issues

Which top ten technology considerations are driving your business or practice today?

  1. Security of data, code & communications / data security & document retention / security threats
  2. Connectivity / wireless access / high speed Internet connections / voice and data
  3. Backup solutions/ disaster recovery/ business continuity
  4. Secure electronic collaboration with clients – client portals
  5. Paperless workflow/ paperless technology/electronic workpapers
  6. Laptop security / encryption
  7. Small business software / Office 2010 / Windows 7
  8. User mobility / mobile computing / mobile devices
  9. Tax software / electronic transmittals of tax forms / modern e‐file
  10. Server virtualization and consolidation


Social Media

Forrester Research (June 15, 2010): Information Technology staff who use social media
in servicing their organizations:

  • 72% ‐ positive impact on productivity in the front office
  • 70% ‐ makes IT operations more productive
  • 61% ‐ makes the back office more productive
  • 46% ‐ positive influence on marketing
  • 72% ‐ social media helps them get answers to questions
  • 68% ‐ helps find information they need to be successful
  • 62% ‐ lets people know what kind of help is available.
  • positive impact on brand reputation (86%); innovation (80%); customer service (78%).


CPAs in an aging society:

E‐mail is making you stupid

  • The cult of multitasking would have us believe that compulsive message‐checking is the behavior of an always‐on, hyper‐productive worker.
  • It’s not a sign of a distracted employee who misguidedly believes he can do multiple tasks at one time. People may be able to chew gum & walk at the same time.

Peripheral tasks triggered twice the number of errors and jacked up levels of annoyance

Interrupted test workers: 3% to 27% more time to complete reading, counting or math problems. The harder the interrupted task, the harder to get back on track.

Microsoft study: It takes a worker 15 minutes to refocus after an interruption; 44% of interruptions employees experience from within the company.


What’s next? They aren’t even out of grade school. But already, people are trying to name the youngest up‐and‐coming generation, and trying to figure out who they might be and how they might be different from their predecessors.

Many call them Generation Z, and will never know a world without the Internet.

Who are they, really?

Emerging picture of Gen Z (for what it’s worth): they’re young ‐ roughly age 12 or younger. Determining who these youngsters are still is very much a work in progress.

This generation will take characteristics already affiliated with Gen Y to a new level: multitasking or comfort level with different races, ethnicities and cultures.


What’s the next generation in the workplace going to look like?

The next generation of clients:

Millennials & Gen Xers more comfortable with online tools that enable them to do things themselves.

  • Have access to information at their fingertips like no generation before them, they know where to find information with relative ease.
  • Potential increased regulations & tax law complexities could change things, the fact is younger generations are less likely to utilize a professional accountant.

Firms will need to develop innovative strategies that identify and take advantage of new opportunities with a drastically different client base.

This reality only makes younger generations of workers more integral to the long‐term success of a firm.

  • Understand technologies & values that shape mind set of the demographic. In short, they hold the answers to what it will take to transform & sustain a firm. Learn from them and, at the same time, teach them to build lasting.



Certain OR Uncertain?

  • Uncertain state of U.S. adoption of IFRS: could be helping a number of companies (extra time to make the adjustment.)
  • SEC recently ruled that IFRS won’t be incorporated into: U.S. financial standards until 2015 at the earliest (depending on decision next year on whether to go forward with the transition.)
  • SEC Chairman ‐ Mary Schapiro “confident” that the regulator will decide in 2011

IFRS Readiness – Key Messages

  • Familiarity with IFRS has increased since September 2009: Members also expressed a need for more advanced IFRS knowledge
    • 27% said they need increased knowledge in the next year
    • 37% said they need increased knowledge in the next 2 to 3 years
  • Companies have made some progress in moving toward adoption: Delaying implementation while waiting for SEC action
  • Members: Support adoption of IFRS, although more convergence is desired first; Believe a 2015‐2016 adoption would allow time for implementation (if SEC decides in 2011 to require IFRS)
  • About half were aware of IFRS for SMEs: In addition, 47% said they were unsure if they would consider adopting IFRS for SMEs


Private Company Financial reporting Task Force

  • 30% of private companies release no financial statements to external users
  • 15% GAAP, but depart: many view GAAP (or certain aspects) as overly complex; few view it as the ultimate solution for private company reporting
  • GAAP departures: potential to confuse financial statement readers and dilute perceived quality of GAAP

Blue Ribbon Panel provides recommendations:

  • future of standard setting ‐ private companies
  • including whether separate, standalone
  • accounting standards for private companies are needed.


OSCPA Chair Pete Margaritis talking to an OSCPA member at today's Professional Issues Updates.


CPA/PAC 50/50 Raffle

Get your tickets in for the 50/50 Ohio CPA/PAC raffle! 1/$5.00 or 3/$10.00! Visit our Governmental Affairs team at the table in the back of the room!


Financial Reporting Issues

  • Accounting Standards Executive Committee (AcSEC)
  • Compilation and Review
  • Simplicity
  • Private Company Financial Reporting
  • IFRS
  • Sustainability


Ohio Budget Crisis

CPAs routinely advise troubled businesses on how to economize & get through tough times. What are the steps that CPAs would recommend to achieve operational economies, but still keep the doors open & the state in business?

Immediate Action Steps

  • Identify cost & management efficiencies & identify & implement additional cost containment measures
  • Suspend for 1 year any Controlling Board expenditures not necessary to maintain essential state programs & services
  • Require state agencies to use modified zero-based budgeting for 2012‐2013 budget
  • Develop a plan to sunset state agencies (implement a 10‐year evaluation process for all agencies)
  • Require paperless technology



Don’t ignore anything that comes to you from the Accountancy Board of Ohio!

  • Deadlines are firm and fines are automatic
  • The last thing you want to do is get a letter from the Accountancy Board summoning you to a public hearing for failure to renew or another violation


CPA Exam

  • New format will allow development of new kinds of simulations.

Some possible future tasks include:

  • Reviewing footnote disclosures.
  • Creating a flowchart from a description.
  • Repairing a flawed flowchart.
  • Simulating a general ledger where drilldown is done and source documents are reviewed.
  • Simulating a “shoebox” scenario where a CPA has to review several different documents to determine what to do with them (for example, tax return preparation).


Tax Preparer Registration


  • extension of PTIN requirement to non‐signing employees of CPA firms;
  • appropriate title for persons receiving PTIN
  • IRS imposition of “reasonable user fees,”
  • foreign preparers

What’s Behind the PTIN Issue?

The new PTIN standard marks “the creation of a new profession” by maintaining the term “registered tax return preparers” Karen Hawkins, Director, IRS Office of Professional Responsibility (OPR) In a speech to the National Society of Accountants

Comparing preparer requirements

CPA Requirements

  • College graduate
  • 150 hours college
  • CPA requirements

IRS requirements

  • High school graduate
  • 18 years old education
  • Uniform CPA exam
  • 120 hours CPE over 3‐year period
  • IRS exam – level unknown
  • 15 hours annual tax education


Red Flag Rules

FTC delayed enforcement of “Red Flags” rule until December 31, 2010.

Financial institutions & creditors subject to the FTC’s jurisdiction, including CPA firms. Businesses that bill customers for sales or services after services have been performed, even in the normal course of a traditional billing process are
considered a “creditor.” AICPA filed a lawsuit on November 10, 2009, with the intent to provide an exemption for members in public practice


Financial Reform

The CPA profession successfully advocated on a number of issues, including:

  • protections to maintain FASB’s independence
  • inclusion of a provision to ensure permanent funding for GASB: resisted duplicative regulation by new Consumer Financial Protection Bureau for CPAs’ usual and customary activities.


What’s likely going to happen in Congress in the next year?

  • Health Care Reform
  • Supreme Court
  • Tax Strategy Patents
  • Financial Reform: Financial Planning; Registration of auditors; Private Right of Action
  • Red Flag Rules
  • Comptroller General = CPA – H.R. 4410
  • Tax Issues: PTIN; S Corp


A unanimous response from the audience at the Columbus PIU thinks that OSCPA should fight a tax on services.


CPA Mobility Legislation

The ability of a licensee to gain a practice privilege outside of their home state without getting an additional license in another state where they will be serving a client

  • No fee, no notification, no escape

Recent Success:

  • Alaska ‐ 47th state to enact mobility
    June 10, signed by Alaska Governor Sean Parnell
  • New York Senate passed S6307‐B
    June 7, 2010 / 59‐3


What’s going on that’s affecting the CPA profession?

Around the country: Mobility; Firm Names; Peer Review

In Ohio: General Assembly; Board of Accountancy

In Washington D.C.: The Court; Congress;  The Regulators


CFOs said strong ethical culture has beneficial effect on business performance in terms of:

  • staff trust, loyalty & motivation
  • more reliable financial reporting
  • improved corporate culture
  • external relationships
  • investors, customers & analysts: perceived a risk to personal & corporate
  • reputations if ethics not a high enough priority


Fraud summary:

Misconduct at work is down:

  • Fewer employees witnessed misconduct on the job;
  • 56% in 2007 to 49% in 2009

Whistleblowing up:

  • More employees reported misconduct when observed
  • 63% 2009, 58% in 2007

Ethical cultures stronger:

  • Strength of ethical culture in the workplace increased
  • 53% in 2007 to 62% in 2009

Pressure to cut corners lower:

  • Perceived pressure to commit an ethics violation (cut corners, or worse) declined from 10% ‐ 8%


Is it OK to cheat on your income taxes? A USA Today poll showed the 84% of those surveyed said, “not at all.”

  • 9%: a little
  • 4%: as much as possible
  • 3%: don’t know


Occupational fraud is a global problem. Most trends in fraud schemes, perpetrator characteristics & anti‐fraud controls are similar regardless of where the fraud occurred.

Fraud reporting mechanisms critical for effective fraud prevention & detection:

  • implement hotlines to receive tips (internal & external)
  • anonymity and confidentiality; report suspicious activity
  • without fear of reprisal.

Organizations tend to over‐rely on audits.

  • External audits ‐ control mechanism most widely used by victims
  • Ranked comparatively poorly in detecting fraud & limiting losses due to fraud

Employee  education is the foundation of preventing and detecting occupational fraud.

  • Staff ‐ top fraud detection method
  • employees must be trained in what constitutes fraud and how to report questionable activity
  • organizations that have anti‐fraud training for employees and managers experience lower fraud losses

Surprise audits are effective, yet underutilized

  • Less than 30% of victim organizations conducted surprise audits; tended to have lower fraud losses & to detect frauds more quickly. Perpetrators only commit fraud if they believe they will not be caught. Threat of surprise audits increases perception that fraud will be detected; strong deterrent

Small businesses ‐ particularly vulnerable to fraud

  • Far fewer controls in place. Should focus control investments on most cost‐effective mechanisms (hotlines & setting an ethical tone) for employees, as well as those most likely to help prevent and detect the specific fraud schemes that pose the greatest risks to their businesses.

Internal controls alone ‐ insufficient to fully prevent occupational fraud

  • Internal controls will not prevent all fraud from occurring, nor will they detect most fraud once it begins.

Fraudsters exhibit behavioral warning signs of their misdeeds.

  • Red flags (living beyond one’s means / exhibiting control issues) – not likely identified by traditional controls.

Given high costs of occupational fraud, effective fraud prevention measures are critical.

  • Organizations should implement a fraud prevention checklist


The typical organization loses 5% of revenue because of fraud.

About 40% of companies polled …

  • risk for fraud & economic crime had grown in the past year due to the recession.
  • More than two‐thirds: greater risk of fraud due to increased incentives or pressures
  • 18% ‐ more opportunities to commit fraud partially due to reductions in internal finance staff.

Nearly 90% of occupational frauds involve some form of asset misappropriation.

Methods employees use to embezzle organizational assets:

Three categories:

  1. Schemes involving theft of cash receipts
  2. Schemes involving fraudulent disbursements of cash
  3. Other asset misappropriation scheme


“Most – when confronted with the global forces shaping business assume that their ability to sculpt the future is minimal.” – J. Clarke Price


Small business and technology trends:

Social, Mobile and Cloud Computing Converge: Individually, these technologies are having a major impact on small business. But the increasing convergence is amplifying their impact; fundamentally changing how business is done.

Location Technology and Services: Near ubiquity of GPS systems in smartphones and cars, consumer & business use of location aware applications will grow dramatically in 2010. Location information on businesses & consumers will become common & merge with online reviews & ratings.

Analytical Tools Lead to Data‐Driven Decisions: Sophisticated yet easy‐touse tools are allowing small businesses to move from “gut level” decision making to evidence‐based management.

Online Training Brings Professional Education to Small Business: Lowcost yet highly professional online training courses & programs provide small business with the ability to improve productivity & employee engagement. Negatively impacted by the recession, small business use of online training will accelerate in 2010.


Finance Executives Top 10 Risk Hot Spots for 2010
(From the Corporate Executive Board reported in

  1. Strategic change management
  2. Capacity: Risk of both over & understaffing; Timing capital expenditures also a challenge.
  3. Incentive plans: Compensation under extreme scrutiny
  4. Human resources : Layoffs have left many skill gaps & possible holes in compliance structures.
  5. Fraud: Widely thought to pick up in down times, can be easier to commit at companies that are short‐staffed and under pressure
  6. Innovation/R&D: companies that have cut back risk falling behind competitors
  7. Third‐party relationships: care in evaluating third parties
  8. Shared services: exploring new locations for back‐office functions; can affect companies’ control structures and processes
  9. Inflation/Deflation: currency risk ‐ open question for 2010
  10. Tax management: Recession‐scarred states looking to raise funds: new taxes & stricter enforcement of existing tax laws?


According to a PEW Research Center poll in July 2010, only 30% of those surveyed know who the Chief Justice of the U.S. Supreme Court is, but 85% know what Twitter is.


What’s new in the CPA profession? The pace of accounting rule changes is beginning to wear on finance staffs.

“At any one time we’re tracking between 100 and 200 potential regulations that might impact us. It is putting a lot of pressure on the accounting and financial resources of the organization.” Terry Lillis CFO ‐ Principal Financial Group


Do you use social media? When polled at last years’ PIUs, 59% said yes, and 41% said no. “I expect the number of people using social media to trend upward,” said Clarke Price.


The Fall Professional Issues Updates is kicking off in Columbus! Peter Margaritis, CPA, MAcc, Chair of the OSCPA Board addresses the audience and discusses the importance of the CPA/PAC.

Social Technologies within Associations

February 9, 2009

I’m typing this while attending a conference session about how associations need to be more active in entering the world of social networking. It’s an interesting session with a good speaker, but what’s striking to me is the apparent resistance among an audience of association staff professionals. The discussion has shifted to all the downsides of blogs, in particular, rather than seeing the upside and opportunities that come from entering the world of social networking.

Why is that? Why do association executives, who are usually aggressive and focused on the opportunities they see, seem to lose their courage when it comes to being part of the social networking revolution?

I think the answer probably lies in a fundamental lack of awareness. Too many of us aren’t investing the time needed to appreciate the power that social networks represent. We’re all aware of what’s going on, but too many seem to be content to just read articles about blogs, Twitter, etc., rather than actually invest the time to understand and be part of this dimension of the online world.

Just as we all invested time in learning how to master Windows when Microsoft introduced it, it’s time for us to do the same with all the social networking tools. We need to understand how these fit into being part of the “community” we try to create in our associations and how we can leverage them as basic tools in our efforts to “tell the story” about our organizations. They represent great tools to create buzz, and in the future it’s just possible that “community” will be built around these social networking tools as the backbone of our associations. Do you want to be left behind as this happens? I don’t think so.

So what’s an association executive to do? First, spend some time immersing yourself in the social networking tools. Sign up on Twitter and find some people to follow. Then make some observations of your own. For many it will become addictive.

Among the association community, we need to expand the dialogue about how social networking fits into association’s communications strategies. Too few of us – including me – are spending enough time on the strategic side of how social networking is revolutionizing our organizations. The number of association execs who are really focused on social networking must grow – or we’re going to be left in the dust. And nobody wants to have their association be relegated to being irrelevant.

Social media is the newest networking tool for you and OSCPA

January 27, 2009

Social networking has quickly become one of the primary tools of communication in modern society. Students spend hours a week on Facebook, family and friends create blogs to keep in touch with each other and new acquaintances meet through MySpace.

The professional world is no exception to this trend as sites like LinkedIn and Twitter are becoming more widely used by job seekers and employers to help build connections and screen candidates for potential job placement.

OSCPA is no stranger to social media, and while you may not have realized it, the Society has its own arsenal of online tools that can be used to your advantage in a number of different areas including networking, reconnecting with colleagues, discovering new job opportunities and discussing current issues affecting your career.

The list of sites that OSCPA has dipped its virtual hand in is still growing, but you can participate in any of the current online involvements listed below:

OSCPA has its own Twitter account: @OSCPA. If you haven’t already done so, creating a free account on the fast-growing social networking site where you can post updates about yourself or your career in 140 characters or less can help keep you up-to-date with news, job opportunities and friends.

Once you’ve chosen a screen name and a password and composed a one-line bio, you’re ready to tweet (as posting on this site is called). Simply search the site for OSCPA and you will be directly connected to the Society’s profile where you can access recent updates about membership and advocacy news, as well as a complete listing of other OSCPA media. Skim through posts to find topics you are interested in, and click on links that will take you directly to the information you need.

Using LinkedIn is an easy way to make professional connections and essentially post an online resume at no cost. Creating a bio on LinkedIn is quick and easy and showcases your past and present jobs and accomplishments. OSCPA’s LinkedIn page houses a discussion forum that is open to the public where you can post questions or conversation topics to other members.

Facebook isn’t just used as an online corkboard for embarrassing party photos anymore. OSCPA’s Facebook page is home to a peer-to-peer discussion board where you can post questions for CPAs or discuss relevant career issues with colleagues. Find advice on what to do as a young CPA just starting out in the profession, or increase traffic to your blog by posting notes to other group members. The page will also provide you with links to other topics of interest in a free, user-friendly environment.


The Ohio Society maintains two blogs for its followers.

The OSCPA blog addresses all things “CPA” – from education to news to issues impacting the profession. From this page, read and comment on the blogs that are about you and your business.

Techie Bytes” offers information on all things “Web site-related.” If you really want to boost your social media knowledge, this is the blog for you. OSCPA staff members keep this page up-to-date on the newest ways to organize your life electronically and offer pieces of easy-to-digest technical information for those of us who may not be quite so “techie.”

Why network online?

January 9, 2009

An alien in the world of online networking, I have been exploring social media sites lately trying to better understand the culture. I recently saw a definition of a late adopter to social media as someone who finds a blog accidentally while Googling – that describes my most frequent encounter today.

I’ll admit that this currently makes me a lurker, in the Web 1.0 vernacular, but I think I’m almost ready to turn the page and join in. What is social media? In addition to tools that allow people to engage with a community, it includes news that you interact with, or news that’s contributed by the members of the community.

Exploring social media as a source for personal networking, I’m finding that most of the people in my “first life” communities don’t yet have a presence online. When I search for existing friends I might like to chat with, I find their name on school PTO minutes or in summaries of township trustee meetings. I know that they have e-mail and high-speed Internet, because they’re able to forward jokes and Internet folklore after the kids go to bed, but the real-time interactivity that seems to occur in today’s online networking is missing in my personal circles.

In my professional circles, most of the people who want to “link up” with me are recruiters or salespeople, and thankfully, I’m not seeking that type of networking at the moment. What I had hoped to find were thought leaders, and my initial reaction was that self-absorbed talkers were severely outnumbering the interesting thinkers.

Initially exploring as an observer, what I’m learning is that rather than individual thought leadership, what much of online social networking is about is thought patterns and trend monitoring. As you follow links and connections and see patterns, you gain an understanding of not just what one person is thinking, but what hundreds or thousands or even millions of people are thinking. Social media is a great listening and intelligence tool, and several methods exist to help you filter what you’re looking for. The preference for the tool is personal, as we all learn and interact differently.

The first tool to really intrigue me is Twitter, which I began following when the cyclone disaster occurred in Myanmar in 2008. News reports were discussing the difficulty that disaster relief agencies faced gaining access to the country. I support a first-response disaster relief charity which typically beats the response time of more established aid agencies to a disaster site by hours or sometimes days, and I was curious if they had been able to overcome Myanmar’s barriers to entry. I had just received a news release that this organization was on Twitter, and I subscribed to their feed. I was hooked on their up-to-the-minute reports on how they finally got a plane into the country from Amsterdam, and have been hooked since.

Since then, I was able to view real-time news from witnesses on-site during the Mumbai shootings (and also find out who on my staff was bored during a meeting…) Twitter has lately suffered from some security issues, but it has an ease of use that works for me. What does this have to do with thought leadership? I found a great blog that captures very closely my thoughts on why to follow other online posters.

But once listening, why start talking? Borrowing from a response to the above blog entry, a commenter paraphrases a quotation that it’s important to keep up-to-date with your industry, but not as important as contributing to that industry.

Ernie Almonte, AICPA Chair, stated at the Fall AICPA Council meeting that it’s important for the members of our profession to be up in the balcony looking at the dancers below, so that we understand the patterns of the dance going on in today’s world. But it’s also important to mingle among the dancers, so that we are contributing to and influencing the outcomes of that dance.

Social media is where the dancing is happening today. It’s time to join in.

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