>Speaking of accounting rules, the funniest one I ever heard of (in a way) was called Chinese Overtime. This was told to me by a guy from Alabama and he said it was not uncommon at all "beck home." Chinese overtime is calculated by dividing your weekly salary by the number of hours you worked that week, then dividing by two. So the more hours you worked, the lower your hourly rate became.
Wow... or ouch, rather.
It makes sense only as a deterrent - the boss who is unable to organize the work to be done within regular hours will have to face silent/covert obstruction from negatively motivated workers. If there's too much work to be done, hire more people.