Companies are lining up around the block this year to take part in the coolest trend to hit corporate America since “creative accounting”: competing to see who can co-opt the most inappropriate pop anthem for their advertising campaign.

Hip companies everywhere stood up and took notice in 2004, when Carnival Cruise Lines kicked off this latest run on large-scale irony by snatching up Iggy Pop’s heroin anthem “Lust for Life” for use in ads for their overweight middle-aged vacation cruises. While Carnival claims not to discriminate against guests based on whether or not they can make it through a buffet dinner without a fix of smack, most physicians recommend against combining heroin and shuffleboard.

“Disregard for artists is back,” explained corporate trend-watcher Trevor Hamilton. “In fact, it’s red hot.”

Hamilton followed his comment with an embarrassing “-pssssss- ow!” burnt-finger gesture that we only mention because we don’t like him.

Cadillac scored a major coup when they landed the Led Zeppelin classic “Rock ‘n Roll” to advertise their old fogey cars. Industry observers consider this to be an especially cool victory for GM, since aside from the disorienting clash of associating rock music with land yachts, the song’s lyrics are also quite clearly about sex, something most Cadillac drivers have foregone for years in favor of golf.

Others point to the brilliance of the Gap landing AC/DC’s classic “Back in Black” for their ads, a song by a metal band with incredibly awful fashion sense, even for Australians.

However, few can top the catastrophically cool usage of Bob Dylan’s seminal “The Times They Are A Changin’” by the Bank of Montreal in 1996, recasting a song about the dissolution of old power into an anthem for money management.

“A bank? A freaking bank?” gushed Hamilton, wetly. “That’s just brilliant! That’s like getting a Rage Against the Machine song to advertise duck pate.”

Particularly popular this year is the use of sexually inappropriate tunes for advertising products aimed at small children. Advertising executives express their admiration for a recent spot using Salt N Pepa’s raunchy sex come-on “Push It” to sell orange creamsicle push-pops, and another that featured Power Station’s stiff-dick anthem “Some Like it Hot” in an effort to sell Hot Pockets.

Other upcoming salvos in the war for the most jarringly inappropriate corporate anthem include the Clash’s “Lost in the Supermarket” to be used in an upcoming ad for Albertsons, a soon-to-be-released recruiting ad for the U.S. Army featuring Bruce Springsteen’s “Born in the U.S.A.”, The Police’s “Every Breath You Take” being used to hock the Apple iCam webcam, and Disney’s continued misuse of the Guns n’ Roses drug and prostitution saga “Welcome to the Jungle” for the DVD re-releases of Bambi, the Lion King, The Jungle Book and Tarzan.

As of press time, definitive word could not be reached as to whether or not President Bush plans to jump on the bandwagon, switching his presidential theme song from R.E.M.’s “World Leader Pretend,” to something more inappropriate, like Bill Withers’ 1972 hit, “Lean on Me.”