This could also be construed or compared to an “accounting procedure”. It is anything you want it to be. :)


>

>  Ever wonder about people who say they are giving more than 100%?
>
>    We have all been to those meetings where someone wants over 100%.
>
>    Here is one answer where a little math proves helpful.
>
>    If:........
>
>    A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
>    is represented as:
>    1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26
>
>    Then...
>
>    K  N  O  W  L  E  D  G  E
>    11 14 15 23 12 5  4  7  5  =  96%
>
>    H  A  R  D  W  O  R  K
>    8  1  18 4  23 15 18 11    =  98%
>
>    But...
>    A  T   T   I   T  U  D  E
>    1  20  20  9  20 21  4  5  = 100%
>
>    And...
>    B  U   L   L   S   H   I   T
>    2  21 12   12  19  8   9   20  = 103%
>
>    This proves that hard work and knowledge will get you close,
>    attitude will get you there,
>    but bullshit will put you over the top.
>