SOCIALISM

You have two cows.

You give one to your neighbour.

COMMUNISM

You have two cows.

The State takes both and gives you some milk.

FASCISM

You have two cows.

The State takes both and sells you some milk.

NAZISM

You have two cows.

The State takes both and shoots you.

BUREAUCRACY

You have two cows.

The State takes both, shoots one, milks the other, and then throws the

milk away.

CAPITALISM

You have two cows.

You sell one and buy a bull.

Your herd multiplies, and the economy grows.

You sell them and retire on the income.

SURREALISM

You have two giraffes.

The government requires you to take harmonica lessons

AN AMERICAN CORPORATION

You have two cows.

You sell one, and force the other to produce the milk of four cows.

Later, you hire a consultant to analyse why your cow has dropped dead.

ENRON VENTURE CAPITALISM

You have two cows.

You sell three of them to your publicly listed company, using letters of credit opened by your brother-in-law at the bank,

then execute a debt/equity swap with an associated general offer so that you get four cows back, with a tax exemption for five cows.

The milk rights for six cows are transferred via an intermediary to a Cayman Island company secretly owned by the majority shareholder who

sells the rights to seven cows back to your listed company.

The annual report says the company owns eight cows, with an option on one more.

You sell one cow to buy a new President of the United States, leaving you with ten cows.

No balance sheet is provided with the release.

The public then buys your bull.

THE ANDERSEN MODEL

You have two cows.

You shred them.

A FRENCH CORPORATION

You have two cows.

You go on strike, organise a riot, and block the roads because you want three cows.

A JAPANESE CORPORATION

You have two cows.

You redesign them so they are one-tenth the size of an ordinary cow but produce twenty times the milk.

You then create a clever cow cartoon image called 'Cowkimon' and market it worldwide.

A GERMAN CORPORATION

You have two cows.

You re-engineer them so they live for 100 years, eat once a month, and milk themselves.

AN ITALIAN CORPORATION

You have two cows, but you don't know where they are.

You decide to have lunch.

A RUSSIAN CORPORATION

You have two cows.

You count them and learn you have five cows.

You count them again and learn you have 42 cows.

You count them again and learn you have two cows.

You stop counting cows and open another bottle of vodka.

A SWISS CORPORATION

You have 5,000 cows. None of them belong to you, but you get to charge the owners for storing them.

A CHINESE CORPORATION

You have two cows.

You have 300 people milking them.

You claim that you have full employment, and high bovine productivity.

You arrest the newsman who reported the real situation, and run him over with a tank in a large open square area.

AN INDIAN CORPORATION

You have two cows.

You worship them.

A BRITISH CORPORATION

You have two cows.

Both are mad.

AN IRAQI CORPORATION

Everyone thinks you have lots of cows.

You tell them that you have none.

No-one believes you, so they bomb the hell out of you and invade your country.

You still have no cows, but at least now you are part of a Democracy.

A NEW ZEALAND CORPORATION

You have two cows.

The one on the left looks very attractive.

AN AUSTRALIAN CORPORATION

You have two cows.

Business seems pretty good.

You close the office and go for a few beers to celebrate.

Pour le Canada, le plusse beau pays au monde?

A CANADIAN CORPORATION

You have two cows.

You put a helmet on both and send it to Afghanistan.