Today another practical definition that Dorothy hears from her Daddy. Where have we heard that ... There is nothing wrong in turning up for work early, especially in accounting.   If you not use modern online tools to calculate deferred tax, cash flows, book financial leasing contracts, you do not only have to turn up early but you have to stay late. Too much overtime may then lead to being late the next day. A vicious circle. You may break it by clicking on this link.