WOW...so the fact that this one piece of legislation has been used by the accountants to musle arounf the entire US enterprise and lead to every decision on process improvement needing bounced off an auditor makes the majority of DBA's happy with it?

I am an Information Architect who not only works on DB design on a cross app basis...but I also have to work with the Business Analysts and end users on a continuous (more than daily) basis. I can tell you this single piece of handy work by the US congress has done more to hamstring our productivity than just about anything I can think of. It single handedly lowered our cost of business to from several points lower than anywhere else in the world, to higher than everywhere in the previously high cost regions of europe.

gesh...

-Red Cat