The GSCPA House of Blogs

For the members. By the members

The Theory of Intelligence — (The Buffalo Theory)

As we head toward the September 15 and October 15 filing due dates, it’s a good time to take a closer look at the theory of intelligence.  Why are some people smarter than others?  I know that I am dating myself, but a wonderful discussion on the subject of intelligence took place on the network show Cheers! Cliff Clavin was a Mailman and he stopped by the bar most days after work for a drink.  (For the younger generation, it is my understanding that he also appeared in several episodes of The Simpson’s).  Cliff did extensive research and came up with a very plausible theory on intelligence including how you can become smarter than the average person.  He explained this very scientific finding to a drinking buddy, Norm.  By the way, Norm was an accountant and after you grasp the theory I am sure you will agree that Norm was a very smart accountant.

I don’t think I’ve ever heard the concept explained any better than this.  It rings especially true after a hard workout and a few beers.  This is from Cliff Clavin – Wikipedia, the Free Encyclopedia:

“Well you see, Norm, it’s like this . . . A herd of buffalo can only move as fast as the slowest buffalo.  And when the herd is hunted, it is the slowest and weakest ones at the back that are killed first.  This natural selection is good for the herd as a whole, because the general speed and health of the whole group keeps improving by the regular killing of the weakest members.

In much the same way, the human brain can only operate as fast as the slowest brain cells.  Now, as we know, excessive intake of alcohol kills brain cells.  But naturally, it attacks the slowest and weakest brain cells first.  In this way, regular consumption of beer eliminates the weaker brain cells, making the brain a faster and more efficient machine.  And that, Norm, is why you always feel smarter after a few beers.”

Today, as Cliff’s hypothesis is considered many are starting to lean toward agreeing with the premise.

It has been a hard week and I need to get prepared for the final push for the September deadline.  It is time to kick into overdrive and eliminate the weaker brain cells; besides, it is a little hot and I am thirsty.

Warning: Be sure you have at least a few strong brain cells before you start weeding out the weak.  Cheers!~ Colin

~ Colin

“A word to the wise ain’t necessary—it’s the stupid ones that need the advice.” ~Bill Cosby

6 Comments»

  Art K wrote @

The intelligent people know more than they understand…the unintelligent people understand more than they know…

  Ginger Povelites wrote @

I knew you when Cheers was popular while at May Zema

  Gareth Young wrote @

Intelligence is like driving: 75% of people consider themselves to be not just above average, but in the top 25%. And though I’m obviously one of those, I guess I’m just not smart enough to figure out that math.

  Ed Blazer wrote @

Good article Colin. And, good advice.

Ed

  Beverly wrote @

Never quite heard it explained that way….but if Cliff said it, it must be true!!

  Annette wrote @

LOL…..I love Cheers.


Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Connecting to %s

Follow

Get every new post delivered to your Inbox.

Join 51 other followers