Heidi is the proprietor of a bar in Berlin. In order to increase sales, she decides to allow her loyal customers – most of whom are unemployed alcoholics – to drink now but pay later. She keeps track of the drinks consumed on a ledger (thereby granting the customers loans). Word gets around and as a result increasing numbers of customers flood into Heidi’s bar.

Taking advantage of her customers’ freedom from immediate payment constraints, Heidi increases her prices for wine and beer, the most-consumed beverages. Her sales volume increases massively.

A young and dynamic customer service consultant at the local bank recognizes these customer debts as valuable future assets and increases Heidi’s borrowing limit. He sees no reason for undue concern since he has the debts of the alcoholics as collateral.

At the bank’s corporate headquarters, expert bankers transform these customer assets into DRINKBONDS, ALKBONDS and PUKEBONDS. These securities are then traded on markets worldwide. No one really understands what these abbreviations mean and how the securities are guaranteed. Nevertheless, as their prices continuously climb, the securities become top-selling items.

One day, although the prices are still climbing, a risk manager (subsequently fired due his negativity, of course) of the bank decides that the time has come to demand payment of the debts incurred by the drinkers at Heidi’s bar. However they cannot pay back the debts. Heidi cannot fulfill her loan obligations and claims bankruptcy.

DRINKBOND and ALKBOND drop in price by 95%. PUKEBOND performs better, stabilizing in price after dropping by 80%.

The suppliers of Heidi’s bar, having granted her generous payment due dates and having invested in the securities, are faced with a new situation. Her wine supplier claims bankruptcy, and her beer supplier is taken over by a competitor. The bank is saved by the Government following dramatic round-the-clock consultations by leaders from the governing political parties.

The funds required for this purpose are obtained by a tax levied on the non-drinkers.

Chocolate Chip Cookies

Ingredients:
1. 532.35 cm3 gluten
2. 4.9 cm3 NaHCO3
3. 4.9 cm3 refined halite
4. 236.6 cm3 partially hydrogenated tallow triglyceride
5. 177.45 cm3 crystalline C12H22O11
6. 177.45 cm3 unrefined C12H22O11
7. 4.9 cm3 methyl ether of protocatechuic aldehyde
8. Two calcium carbonate-encapsulated avian albumen-coated protein
9. 473.2 cm3 theobroma cacao
10. 236.6 cm3 de-encapsulated legume meats (sieve size #10)

To a 2-L jacketed round reactor vessel (reactor #1) with an overall heat transfer coefficient of about 100 BTU/F-ft2-hr, add ingredients one, two and three with constant agitation. In a second 2-L reactor vessel with a radial flow impeller operating at 100 rpm, add ingredients four, five, six, and seven until the mixture is homogenous. To reactor #2, add ingredient eight, followed by three equal volumes of the homogenous mixture in reactor #1. Additionally, add ingredient nine and ten slowly, with constant agitation. Care must be taken at this point in the reaction to control any temperature rise that may be the result of an exothermic reaction.

Using a screw extrude attached to a #4 nodulizer, place the mixture piece-meal on a 316SS sheet (300 x 600 mm). Heat in a 460K oven for a period of time that is in agreement with Frank & Johnston’s first order rate expression (see JACOS, 21, 55), or until golden brown. Once the reaction is complete, place the sheet on a 25C heat-transfer table, allowing the product to come to equilibrium.

- Author Unknown