Earlier on in this thread you posted some, as usual, informative and knowledgeable facts (and opinions). There were a couple of posts where you you did not insult or patronise anyone, nor did you mention FIBS or the Beeno. I was impressed.
I started to write a response to you which commended you on your apparent new-found civility and to hope that, like all good educators, you could share without shaming or insulting.
I have had to scrap that response as it appears a leopard cannot change its spots. It's a pity, but you just appear to want to intimidate people with your obnoxious superiority complex. Maybe you weren't always like this but your desire to antagonise would seem to outweigh your usefulness as the world's greatest accountant.