Some current and former employees grumble that the restructuring pain extends beyond the cost cuts, and that Mr. Flanders has created a difficult work environment, requiring employees to file regular reports to him detailing their conflicts with other employees in the company, and sometimes doling out verbal abuse.

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But her state has its own income tax, so she had to register for a separate ID number to report and pay employee state tax withholding, and then had to fill out yet another registration for another ID number to file another regular report to pay state unemployment taxes.

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And if you want to send pictures of the new baby to grandma via the Internet, save the shot in a graphics file and attach it to e-mail -- no need to buy a scanner to input regular 35mm prints.

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