* WINNER: Utah for ranking fourth in the nation last year when comparing the rate at which state tax revenue outpaces growth in personal income, according to a new study by the Tax Foundation. Utah's rate - exceeded only by New Hampshire, South Dakota and Delaware - was nearly 15 times faster than the national average. Doesn't that make Utah a loser rather than a winner? Not really. That's because the tax increases were fueled by economic growth - meaning new businesses and sales increases generated more taxes.

* WINNERS: Kim Ellis and Mark S. Brewer, both of Salt Lake City. Sadly, Ellis died while saving David G. Fleischer from drowning in a turbulent pool in Kolob Creek at Springdale, Utah. The two Salt Lakers were among 15 Americans honored this week by the Carnegie Hero Fund Commission. Among the other winners, five saved or tried to save others from burning vehicles or homes, and six stepped in while people were about to drown. Another helped save a man from an attacking bull. Two others stepped in as people were being assaulted. Three of the 15 died during the rescue attempts.* WINNER: The economy - because the number of people who use food stamps to buy their groceries is still dropping. Food stamps, the federal government's largest welfare program, served 26.7 million people in April, nearly a million fewer than a year ago. Participation in the $27 billion-a-year program is at its lowest ebb in more than two years. April was also the ninth month in a row that fewer Americans received food stamps when compared with the same month a year earlier. The trend is a sign of an improving economy.

LOSER: The federal government. A new national survey by Scripps Howard News Service shows 82 percent of Americans think their government is too big, 42 percent feel Washington is actually making their lives worse, and only 18 percent think the government is making their lives better. Fortunately for Washington, only 21 percent think conditions are so bad that the Constitution should be rewritten.

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LOSER: The image of secretaries and administrative assistants. Just ask Professional Secretaries International. A new survey sponsored by this professional group shows an alarming incidence of ethical misconduct. Among the examples: lying about a boss's whereabouts (58 percent); breaching confidentiality about hiring, firing or layoffs (27 percent); removing or destroying information (10 percent); and falsifying time sheets (32 percent). Now someone should conduct a survey of how ethical bosses are.

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