Energized Accounting

 How many large company Boards of Directors have women members?  A 2008 Catalyst survey made it clear:

 With interest rates being kept artificially low, I am surprised at how little we have heard from pension funds.  After all, low interest rates make a perfect storm for pensions.  They increase the liabilities calculation and decrease their income.  Ouch!

The recent move by U.S. Federal Reserve chief, Ben Bernanke to "twist" interest rates is the latest twist of the screws for pensions, bringing down long term rates as well as short.  

 Too much to do and too few resources.  That's the situation ALL not-for-profit organizations find themselves in.  There are always good ideas that haven't been explored, needy people who haven't been served, environmental challenges which have not been addressed, etc.

 Normally nice, calm Canadian citizens are starting to say FBAR (Report of Foreign Bank and Financial Accounts) as though it's a swear word.  They are ex-patriot American citizens who have just realized that the IRS is reaching across international borders with legislation that was originally designed to stop money launderers.  Instead it is catching legitimate taxpayers who have never earned a dollar on U.S. soil.  They have no U.S. assets.  They have filed all of their tax returns, only in Canada.

 With the possible exception of the hockey rink, Canadians have an international reputation for being nice in all arenas.  Why is that?  What is it about Canadians that merits this distinction?