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Leap of Faith Marcum LLP | Accountants and Advisors | New York, New Jersey, Massachusetts, Connecticut, Rhode Island, Pennsylvania, California and Florida Certified Public Accountants
 
26
feb
2016
Leap of Faith
 
 

Leap of Faith

Monday is Leap Day, the extra day that shows up on the calendar every four years. Leap Day is the object of much superstition and intrigue, but actually, it's really just a practical solution to a timing issue. It takes 365 days, 5 hours, 48 minutes, and 46 seconds for the Earth to revolve around the sun once. That extra almost-six hours adds up to an extra day every four years. Adding the extra day has the effect of forcing the calendar forward by 24 hours. So, for example, where March 1 would normally follow February 28 (a Sunday in 2016) and therefore fall on Monday, this year it falls on Tuesday. Hence, it leaps over Monday, making Monday - February 29 - Leap Day. A little known but fun fact. Unless you are born on February 29, which opens up a can of worms (in 2068, a person born this Monday will turn 52 years old but will have had only 13 birthdays).

The titillation of having an extra day only every four years has led to some pretty crazy traditions. In the old days, it was the one time that women could turn the tables and acceptably propose to men. Of course, in the modern world, all's fair in love, so no one has to wait four years to speak their heart, no matter what gender they are. Anyone feeling it can take that leap of faith without needing to wait for Leap Day.


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Core Dilemma Marcum LLP | Accountants and Advisors | New York, New Jersey, Massachusetts, Connecticut, Rhode Island, Pennsylvania, California and Florida Certified Public Accountants
 
19
feb
2016
Core Dilemma
 
 

Core Dilemma

On Tuesday, a federal court issued an order requiring Apple to help the FBI unlock an iPhone used by one of the two attackers who killed 14 people in San Bernardino, Ca. last December. In response, Apple's chief executive, Timothy D. Cook, has said Apple will appeal the court's order, pitting one of the world's most valuable companies squarely against the United States government. It just might be possible that Apple is the more financially secure and deep pocketed of the two.

Supporters on both sides are lining up, with the tech industry as a whole unequivocally supporting Apple, and lawmakers and law enforcement officials staunchly in the government's corner. Depending on what you read, it looks like the public is split.


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Love & Marriage Marcum LLP | Accountants and Advisors | New York, New Jersey, Massachusetts, Connecticut, Rhode Island, Pennsylvania, California and Florida Certified Public Accountants
 
12
feb
2016
Love & Marriage
 
 

Love & Marriage

Sunday is Valentine's Day, and while many of you may not think so, I really am a romantic at heart. Just ask the people that really know me. It takes a lot of heart to keep going back to the business altar as many times as I have. In the last year, there was Frost Ruttenberg & Rothblatt in Chicago, then Smart Devine in Philadelphia and DGLF in Nashville. And those are just the 2015 "hook-ups." That's a lot of love, even for Marcum.

The thing is, we've figured out how to make it work. And I think what we've learned through a lot of trial (and a modicum of error) is pretty universal. Here is what we've found are the keys to success, according to the Marcum formula:


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Poll Schmoll Marcum LLP | Accountants and Advisors | New York, New Jersey, Massachusetts, Connecticut, Rhode Island, Pennsylvania, California and Florida Certified Public Accountants
 
5
feb
2016
Poll Schmoll
 
 

Poll Schmoll

It seems that every time I write something political I get into trouble. But what the heck - here's another attempt at political commentary anyway, hopefully without the trouble part.

The people of Iowa have caucused, and the results are in. On the Democratic side, although Hillary Clinton was the declared winner, not to anyone's surprise - particularly pollsters - the race was a virtual dead heat between Mrs. Clinton and Bernie Sanders. Perhaps with such a small field (down to two now that Martin O'Malley has dropped out), polling can be more reliable. But on the Republican side, it was a completely different story. Up until last weekend, most polls had Donald Trump leading by 5 points (with a margin of error of less than 4 points) over Ted Cruz, with Marco Rubio a distant third. Man, do I want to be a pollster. I don't know how much political campaigns and media outlets pay for polls, but it seems that pollsters have become the new weathermen of this generation. The Republican outcome in Iowa had no relation to the forecasts at all. The results for the top three candidates turned out completely different than predicted by virtually every pollster. Cruz won by 5 points over Trump, a 10-point swing if my math is correct. And Trump barely beat out Rubio for second place, putting Rubio way ahead of the expected showing. Go figure.


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Disclaimer

The opinions expressed in this column are solely those of Jeffrey M. Weiner and do not represent those of Marcum LLP, its partners or its employees.

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