— Overheard —

"It's the way of the world. When things are going well in the stock market, rules and prudence get tossed out the window. Rising stock prices are cited as proof the system's
working and everything's fine. When the inevitable crash arrives the search for villains begins and reform takes root. Then the cycle repeats. Let's see if the people enforce the
spirit of S-OX during the next big upturn, when today's pain is only history."