A man lands on a hot air balloon in the middle of the desert, not knowing his whereabouts he looks around. Along walks another guy so the balloon man asks “Excuse me, can you tell me where I am?” “Sure” says the other one “longitude 23’45”, latitude 34’12”. “Oh,” says the balloon man, “you must be accountant” “As a matter of fact, I am, how did you know?” “Well, you just gave me a very precise piece of worthless information.” ” I see” says the accountant “and you must be a consultant.” “You are right, how did you know?” “As long as you’re up in the air, you seem to know where you’re going, but as soon as you get down to earth, you’re lost.”