Ultra Short Stories IV   31 - 40     31 : Gift     The members clubbed together and presented the local antisensei a voucher for a free autopsy.     32 : Realism   In order to increase the undisturbed flow of kata presentations, prompters were placed in unobstructed view of the participants.      33 : Incentives   The budo association tried to stop the member drain by introducing weekly rank promotions with new belt hues.     34 : Substitute   Damn, I forgot my belt.   Take mine, I've got a spare one.   But the rank color is three levels above mine.   Doesn't matter; no one will notice.     35 : Tax Office   Dear Mr Club Chairman. The deductability of your expenses for belt examinations is not possible because these are regarded as donations.     36 : Alternative aka Famous Last Words   "I am the sensei, I am the sensei.  If anyone doesn't like it, he should"       37 : Insight   After having studied the failure statistics, the examinees realized that exam nerves are irrational.     38 : Advice   In view of the announced raise in value added tax, consumers are recommended to buy a new rank still in this year.      39 : Fiat   The self-promotion by members was rigorously declined by the budo association because the correct payment of graduation fees could not be secured.     40 : Improvement   Field tests show that substituting the current examiners by a coin toss would render the quality of rank examinations 75% more accurate.     © 2008  EWS + GNM + HAW + NED + SWV + TDI + UNE