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" It was a pretty , courtly gesture , part of the heritage of ballet from the days when dancers were noblemen , and I found it appealing . At the barre , we sometimes turned as a part of the exercise , in time with the music ; we might just take a couple of ordinary steps to go round , but most of the time we would go up on tiptoe , the feet and legs squeezed together in a close fifth position known as sus-sous ( " over-under " ) and turn that way . The features that appeal to " creative and print professionals " bear little resemblance to the features that appeal to the " knowledge workers , " who remain the big buyers of Acrobat itself . But that seems a slovenly way to practise an art . So , the five items I've discussed are the simplest things I can think of to ensure that financial statements and related disclosure are complete , accurate , and relevant for users : learn to use technology better , do n't forget education , reduce complexity , use judgment , and reduce disclosure overload . The reforms provide that a variety of ordinary course communications by companies can continue through the offering process .