BSOR'S FORMULA As the twenty-first century gets under way, China has emerged as "the world's factory," a reality that is creating a tidal wave of economic and social upheaval around the globe. The free flow of goods and capital between the Western countries and the developing world is reflected in a colossal deficit in the U.S. balance of trade, with American and European manufacturing plants, jobs and technology, relocating to China. Various ideas have been mooted with a view to resolving problems arising from the current state of affairs, particularly unemployment in OECD countries and the slowdown of investments in industry in the United States and Europe. One idea that merits close examination is Bsor's Formula, namely Labour Balance Tax - the LBT. Bsor's Formula - LBT - proposes a systemic and comprehensive solution to the economic and social upheaval resulting from China's status as "the world's factory," a solution that ties the global village together. Albert Einstein said: We cannot solve our problems with the same thinking we used when we created them. BSOR'S FORMULA REPRESENTS A DIFFERENT MODE OF THINKING. ONE, THAT SERVES THIS IDEA.