Index to Volume 133 January to December 2000 Management Group thinking, A. Dafel (Jan/Feb), 47 TOPICAL INDEX In the eye of the beholder, A. Dafel and P. Jackson Oct), 36 Lasting inspiration, C.K. Bart (May), 49 COLUMNS with auditor independence? (Oct), 20 Managing risk organization-wide, G.N. Allport ECONOMIC OUTLOOK BY MARCEL COTE High-tech upstarts, R. Andrew (Dec), 16 sept), 37 Brave new world, A Aug), 7i | Keeping up with I.T., S. Ethier How well do CAs Power of prediction, The, W.A. Bradshaw (Jan/Jul), 39 Canada’s failures (Jun/Jul), 64 know computers? (Jan/Feb), 30 Rethinking old practices, A. Leonard (Aug), 51 Economic policy in a nutshell (Nov), 68 No gender gap?, C. Fillmore Female CAs in sole Risk: identify, assess, act, P. Cowperthwaite (Nov), 45 Euro — one year later, The (May), 72 practice say they have seen little evidence Risk: liability or opportunity?, P. Makosz (Dec), 43 Get off the fat track (Dec), 68 of discrimination (Aug), 22 Public service Internet revolution, The (Mar), 64 Penny saved, a dollar earned, A, R. Sherkin CoCo goes public, J. Wood (Apr), 41 Reinventing our jobs (Apr), 60 Measuring purchase costs (Jun/Jul), 28 FINANCE Time for a time-out (Jan/Feb), 64 Prophets of the profession, $. Gordon Where Accounting Universal revolution, The (Oct), 68 will accounting be a decade from now? (Jan/Feb , 20 All creatures great and small, P. Martin (Aug), 47 Wanted: your advice for the PM (Sept), 64 Saving the exchange, J. Lorinc TSE’s new CEO Business adviser and president, Barbara Stymiest (Mar), 22 \ decent proposal, B. Stewart (Dec), 35 INSIDE OUT BY CHRISTIAN BELLAVANCE Space cowboys, R. Andrew Small-town CA inks Business valuation Capital issue (Dec), 2 a huge high-tech deal (Dec), 22 In search of value, S.R. Cole (May), 45 Center stage (Sept), 2 Taxing season, A, O. Chigbo Strange and What’s your opinion?, S.R. Cole and M.A. Keirstead Cheers to the new year! (Jan/Feb),2 unusual tax-time experiences Mar), 31 Jan/Feb), 45 Dealing with the inevitable (Nov), 4 Iravellers’ checks, J.-G. Duguay How to curb Financial instruments Going for gold Aug), 2 business travel costs (May), 39 Fair value, full information, I.P.N. H Great divide, The Oct), 2 Unusual suspects, The, O. Chigbo What factors Jun/Jul), 34 Life at the top (Mar), 2 motivate CAs to risk their careers? (May), 28 insolvency Step into the future, A (Jun/Jul), 2 What's out there?, M. Burns and W. Ng |L ack | of securirtiyt,y A, RR. Chartrrtaranncd lhinking bigger... and better May),2 Comparing products for small-business accounting Personal financial planning You've gotta laugh (Apr), 4 systems (Sept), 23 Changes ahead,I . Davidson (Jun/Jul), 3 What’s your financial game plan?, G. Anderson Defining risks, E. Levine (Apr), 45 OFF THE RECORD BY GERARD BERUBE Good investors understand fundamentals and IF reedom to choose, I. Davidson (May), 44 Auditing on the hot seat (Sept), 6 Strategies Nov), 20 Share the wealth,C . Black (Sept), 43 Change foreign-content rules (Jan/Feb), 9 Will that be cash or equity?, S.R. Cole and R.P. Kanee Public sector Compensation under fire (Nov), 10 The trend of taking equity in lieu of fees (Oct), 28 Governments are different, M.J. Denning Concentration, you say? (Oct), 8 World according to US GAAP, The, R. Dzinkowski PERFORMANCE Difficult non-intervention (Apr), 12 Some fear that international account 1g standards Business adviser History repeating itself (May), 8 be more American than global (Dec), 26 NASDAQ in Montreal. So? (Aug), 12 Please, say it’s payback time! (Mar), 11 REGULARS impressions, Shareholder activists score points (Jun/Jul), 8 ASSURANCE ng the engageme! Who should replace Thiessen? (Dec), 6 Audit enquiry Business valuation 360-degree reliability, A.D. Leonard (Sept Less trom m¢ FEATURES Current practice Sept), 41 Advice for life’s two certainties, F. Marino Gaining Audits on the leading edge, D. Green (May Education control he estate-planning process (Nov), 26 Education reat expectations, K. Campaign for balance, A, $. Gordon and M. Kozlinet Matter of some discretion, A, D. Senkow, What makes an expert!, d. \ chair Bob Lord discusses new M. Rennie, R. Rennie and J. Wong (Nov), 34 Financial reporting tion (Jun/Jul), 18 Investment funds x up with the Joneses, I eeC A pioneers in the LI epaarrnin intgo lliivvee wwiitthh rirciskk , DP>¢. G. Ol) iver raanndd Nov), 39 | marketplace (Apr), 28 P-E. Roy (Jan/Feb), 43 CaseWare corner, D. Bragonier How to make the Law Law ” ostt otth he software (Se p ai , 26 Limitation of liability?, A, M. Paskell-Mede (Nov), 47 MVairalt h cou1 nts Paskel>|}l -Mefdedee hallenges of growth, TL The, Y. Glanville Strategies On the record, M. Paskell-Mede (Jun/Jul), 45 Professional services bring your company into the big leagues May), 20 Ongoing audits | ; E-volutionaries, The, J. Carroll The huge potential In systems we trust, E. Boritz, D. McPhie and Public sector hy CAs may hold the key to B. Walker (Mar), 47 Infrastructure web, The its Success Sept), 18 Public offerings Drrrii ce Of promises, Tihn e, Funny business, R. Andrew Why people enjoy When and where to offer comfort, J. Kirkwood Standard-setting it CAs (Apr), 292 Dec), 37 Go-to guy, The, O. Chigbo Profile of Richard Pound, CONTROL TAXATION VP. International Olympic Committee (Aug), 14 intellectual capital Corporate takeovers Heat is on, The, P. Diekmeyer Is there a problem Empleyee power, P. Faiello (Mar), 45 larget’s tally, The, J. Giakoumakis (Sept), 3 Camagazine / December 2000 65 E-commerce in the US NETWATCH Jun/Jul), 10 Filing from cyberspace, D. Lundenberg and Mar) 14, (Apr) 16, (Jun/Jul} 15, Fine balance, A: Alexa Loo (Dec), 8 M. Simon (Jun/Jul), 43 Oct) 14, (Nov) 14, (Dec) 12 $5-million man, The: Marc De Jordy (Nov), 12 Foreign investment He’s making waves: Claude St-Germain (May), 12 Rough waters offshore, P.E. Schusheim and NEWS AND TRENDS Inn keeping with our heritiage: Michael Cassidy S. Stephenson (Dec), 39 American Bar Association bans MDPs (Nov Mar), 12 Foreign pension plans Be inquizitive (Sept), 8 Main events planner, The: Lawrence Howorth Election daze, B.J. Fridfinnson (Mar), Certifying tax specialists (Oct), 11 Jan/Feb), 10 GST/QST Cheque’s on the web, The (May), 16 Master of comic domain: Ed Robinson (Oct), 10 Agent or the principal?, The, Y.A. Desjardins Congratulations, WJM Award winners (Sept), Portrait of an artist: Rod Anderson (Aug), 4 and A.-M. Bélanger (Aug), 45 CRO: A“ risky” role, The (Oct), 14 Rare induction to fame, A: Ross Skinner (Sept), 8 Credits where credits are due, J.M. Wilks (Oct), 43 Dressing down for the Big Five, A (Oct), 12 Law Emerging need for talent, An (Dec), 9 TECHNOVATIONS Missing facts, M. Paskell-Mede (Jan/Feb), 36 Employers: consider change carefully (Nov Jan/Feb) 16, (Mar) 20, (Apr) 20, (May) 18, Jun/Jul) Taxing questions, H. Lefebvre (Sept), 34 Enemy within, The (Sept), 9 16, (Aug) 10, (Sept) 16, (Oct) 18, (Nov) 18, (Dec) 14 Non-resident guidelines E-ntrepreneurial spirit, The (Oct), 11 Strangers in a strange land, S.J. Smith and Factoring-in our financial future (May), 13 EXPOSURE DRAFTS IK. Burns (Nov), 43 Fair corporate tax share, A (Apr), 18 Notice of exposure draft: Auditor review of interim R&D incentives First-time UFE pass rate highest ever (Mar), 18 financial statements (Dec.), 47 In pursuit of predictability, $. Bishop (May), 51 Fuming over gas tax (May), 12 Notice of exposure draft: Earnings per share Unlimited liability companies Giggle a day, A (Apr), 14 Jun/Jul), 48 NSULCs: Made in Nova Scotia, D. A. Moses Grants don’t work (Nov), 15 Notice of exposure draft: Interim financial reporting Jan/Feb), 37 Heavy price to pay, A (May), 14 Jan/Feb), 50 US state taxes In God We Trust (Oct), 10 Notice of exposure draft: Opinions on control Masters of their own domain, D, Lundenberg In search of stability (Sept), 14 procedures Jan Feb : 51 \pr), 39 In the stars: a knowledge economy (Jan/Feb), 13 Notice of exposure draft: Reference to country TECHNOLOGY Laugh lines (Jun/Jul), 10 of origin (Dec), 46 Communications- Making issues public (Jun/Jul), 11 Notice of new exposure draft procedure: Proposed Techno-etiquette, L. Behnan (Aug), 49 Making the most of mergers (May), 16 Handbook recommendations (May), 56 E-business Mastering the business of career advancement Which way to the Internet?, A. Motz and M. Soong Dec), 10 INDEX OF CONTRIBUTORS Apr), 43 MDPs coming soon to New York (Aug), 8 Allport, G.N. Managing risk organization-wide E-commerce Meretricious marital matters (Jan/Feb), 10 Sept iy Future is in the fundamentals, The, More money for accountants (May), 14 Anderson, G. What’s your financial game plan? and A.G. Nast (Oct Nets big thing, The (Jan/Feb), 11 Nov), 20 More things change New certifications a certainty (Dec), 10 Andrew, R. Funny business (Apt Mar), 43 New international designation on the way High-tech upstarts (Dec Financial forecasting Space cow: boys (Dec 4) Today’s crystal ball is digita Jur Andrews, J.D. The more things change... (Mar), 43 information security Andrews, J.D. (and A.G. Nast) The future is in the he ethical hack, V. Keong a1 fundamentals (Oct), 41 Jan/Feb), 39 Bailey Nurse, D. Inn keeping with our heritage Internet-enabled applications \V ial 4 Systems set to ilett Bart, C.K. Lasting inspiration (May), 49 Beauchamp, T. The infrastructure web (J UPFRONT Behnan, L. Techno-etiquette (Aug), 49 ASK AN EXPERT Bélanger, A.-M. (and Y.A. Desjardins) The the principal? (Aug), 45 Belford, T. A whole new web language yourself (Apr Phe CRO: A “risky” role (Oct), 14 Where the money is BellavanceC,. A step into the future (Jun/Jul Whole new web language, A (Aug), ( apital issue (Dec Workers commitment on the wane (Aug), 5 Centre stage Cheers to the new year! (Jan/Feb), 2 NUMBERS GAME Dealing with the inevitable (Nov Going for gold (Aug), 2 Life at the top (Mar Personal marketing I New international designation on the way (Jun/Jul), 1- Predicting value creation (Aug), 8 LETTERS PEOPLE Phe great divide (Oct), 2 Jan Downwardly mobile: Karna Luchsinger (Apr lhinking bigger... and better (May Aug Finally making the grade: Emanuele Nasello You've gotta laugh (Apr), 4 66 Camagag zine December 2000 Bérubé, G. Auditing on the hot seat (Sept), 6 Diekmeyer, P. The heat is on (Oct), 20 Mersereau, A. (and P. Martin) Keeping up with Change foreign-content rules (Jan/Feb), 9 Duguay, J-G Travellers’ checks (May), 39 the Joneses (Nov), 39 Compensation under fire (Nov), 10 Dzinkowski, R. The world according to US GAAP Moore, D.J. On a mission for harmony (Dec), 41 Concentration, you say? (Oct), 8 (Dec), 26 Moses, D.A. NSULCs: Made in Nova Scotia Difficult non-intervention (Apr), 12 Ethier, S. Keeping up with IT. (Jan/Feb), 30 (Jan/Feb), 37 History repeating itself (May), 8 Faiello, P. Employee power (Mar), 45 Motz, A. (and M. Soong) Which way to the Internet? NASDAQ in Montreal. So? (Aug), 12 Fillmore, C. No gender gap? (Aug), 22 Apr), 43 Please, say it’s payback time! (Mar), 11 Fox, S. The prices of promises (Jan/Feb), 41 Nast, A.G. (and J.D. Andrews) The future is in the Shareholder activists score points (Jun/Jul), 8 Freedman, A.J. (and S.R. Cole) Less from more fundamentals (Oct), 41 Who should replace Thiessen? (Dec), 6 (Sept), 41 Neblett, A. Finally making the grade (Jun/Jul), 10 Bishop, S. In pursuit of predictability (May), 51 Fridfinnson, B.J. Election daze (Mar), 41 The $5-million man (Nov), 12 Bitti, M.T. A dressing down for the Big Five (Oct), 12 Giakoumakis, J. The target's tally (Sept), 35 Ng, W. (and M. Burns) What's out there? (Sept), 23 Black, C. Share the wealth (Sept), 43 Glanville, Y. The challenges of growth (May), 20 Nurse, D.B. Inn keeping with our heritage (Mar), 12 Boritz, E. (and D. McPhie and B. Walker) In systems Gordon, S. Prophets of the profession (Jan/Feb), 20 Oliver, P.G. (and P.-E. Roy) Learning to live with risk we trust (Mar), 47 Gordon, S. (and M. Kozliner) A campaign for (Jan/Feb), 43 Bortolotti, D. Downwardly mobile (Apr), 14 balance (Jun/Jul), 18 Paskell-Mede, M. Al imitation of liability? Nov), 47 The main events planner (Jan/Feb), 10 Green, D. Audits on the leading edge (May), 47 Math counts Apr), 36 Bradshaw, W.A. The power of prediction (Jun/Jul), 39 Greene, A.M. A rare induction to fame (Sept), 8 Missing facts (Jan/Feb), 36 Bragonier, D. Caseware corner (Sept), 26 Employers: consider change carefully (Nov), 13 On the record (Jun/Jul), 45 Burns, M. (and W. Ng) What's out there? (Sept), 18 Master of comic domain (Oct), 10 PendockC,. Today’s crystal ball is digital (Nov), 41 Burns, T.K. (and S.J. Smith) Strangers in a strange Outsourcing equals success (Jun/Jul), 12 Rabinovitch, I. Technovations: (Jan/Feb) 16, land (Nov), 43 Portrait of an artist (Aug), 4 (Mar) 20, Apr) 20, (May) 18, (Jun/Jul) 16, Aug) 10, Carroll, J. The e-volutionaries (Sept), 18 Hague, I.P.N. Fair value, full information (Jun/Jul), 34 (Sept) 16, (Oct 18, (Nov) 18, (Dec) 14 Chartrand, R. A lack of security (Oct), 39 Hamilton, D. A heavy price to pay (May), 14 Rennie, M. (and D. Senkow, R. Rennie, J. Wong) Chigbo, O. A fair corporate tax share (Apr), 18 First-time UFE pass rate highest ever (Mar), 18 A matter of some discretion Nov), 34 American Bar Association bans MDPs (Nov), 15 Résumés: fact or fiction? (Apr), 16 Rennie, R. (and D. Senkow, M. Rennie, J. Wong) Certifying tax specialists (Oct), 11 Teach your juniors well (Mar), 14 \ matter of some discretion Nov), 34 Grants don’t work (Nov), 15 The cheque’s on the web (May), 16 Robinson, G.C. CA firms in the new economy MDPs coming soon to New York (Aug), 8 When in Canada, hire yourself (Apr), 18 Oct), 45 New certifications a certainty (Dec), 10 Jackson, P. (and A. Dafel) In the eye of the beholder Roy, P.-E. (and P.G. Oliver) Learning to live with risk Smaller is better (Sept), 12 Oct), 36 Jan/Feb), 43 Taxing season (Mar), 31 Jamal, K. Great expectations (Aug), 43 Salterio, S. What makes an expert? (Mar), 38 The go-to guy (Aug), 14 Kanee, R. (and S.R. Cole) Will that be cash or equity? Schusheim, P.E. (and S. Stephenson) Rough waters The unusual suspects (May), 28 Oct), 28 offshore (Dec), 39 To be or eB2B (Nov), 14 Keong, V. (and A. Melek) The ethical hack Senkow, D. (and M. Rennie, R. Rennie, J. Wong) Cole, S.R. In search of value (May), 45 Jan/Feb), 39 \ matter of some discretion (Nov), 34 Cole, S.R. (and A.J. Freedman) Less from more Keirstead, M.A. (and S.R. Cole) What's your opinion? Sheehy, D. (and G. Trites) Netwatch: Sept), 41 Jan/Feb), 45 Mar) 14, (Apr) 16, (Jun/Jul) 15, (Aug Cole, S.R. (and R. Kanee) Will that be cash or equity? Kirkwood, J. When and where to offer comfort Oct) 14,(Nov) 14, (Dec) 12 Oct), 28 Dec), 37 Sherkin, R. A penny saved, a dollar earne Cole, S.R. (and M.A. Keirstead) What's your opinion? Kozliner M. (and S. Gordon) A campaign for Simon, M. (and D. Lundenberg) Filing from Jan/Feb), 45 balance (Jun/Jul), 18 cyberspace (Jun/Jul), 43 CollettC, . Systems set to go (Jun/Jul), 41 Lawrence, A. A fine balance (Dec), 8 Smith, S.j. (and T.K. Burns) Strangers it Coté, M. A brave new world (Aug), 72 Lefebvre, H. Taxing questions (Sept), 34 land (Nov), 43 Canada’s failures (Jun/Jul), 64 Leonard, A. D. Rethinking old practices (Aug), 51 Soong M. (and A. Motz) Which w Economic policy in a nutshell (Nov), 68 360-degree reliability (Sept), 39 Apr), 43 Get off the fat track (Dec), 68 Levine, E. Defining risks (Apr), 45 Stephenson, S. (and P.E. Schusheim) Rough water Reinventing our jobs (Apr), 60 Lorine, J. Saving the exchange (Mar), 22 offshore (Dec), 39 The Euro — one year later (May), 72 Lundenberg, D. Masters of their own domain (Apr), 39 Stewart, B. A decent proposal (Dec), 35 The Internet revolution March), 64 Lundenberg, D. (and M. Simon) Filing from First impressions (Mar), 39 he universal revolution Oct), 68 cyberspace (Jun/Jul), 43 Hitting the target (Aug), 42 Time for a time-out (Jan/Feb), 64 MakoszzP,. Risk: liability or opportunity? (Dec), 43 Winning the engagement (May), 53 Wanted: your advice for the PM (Sept), 64 Marino, F. Advice for life’s two certainties (Nov), 26 Trites, G. (and D. Sheehy) Netwatch: (Jan/Feb) 13, Cowperthwaite, P. Risk: identify, assess, act (Nov), 45 Mark, K. CAs dot.com (Apr), 28 Mar) 14, (Apr) 16, Jun/Jul) 15 Aug) 6, (Sept) 12 Dafel, A. Group thinking (Jan/Feb), 47 Martin, P. All creatures great and small (Aug), 47 Oct 14, (Nov 14, (Dec) 12 Dafel, A. (and P. Jackson) In the eye of the beholder Martin, P. (and A. Mersereau) Keeping up with the Valois, H. He’s making waves (May), 12 (Oct), 36 Joneses (Nov), 39 Walker, B. (and E. Boritz and D. McPhie) In Davidson, I. Changes ahead (Jun/Jul), 35 McPhie, E. (and E. Boritz and B. Walker) In systems systems we trust Mar), 47 Freedom to choose (May), 44 we trust (Mar), 47 Wilks, J. M. Credits Ww here credits are due Oct), 43 Denning, M.J. Governments are different (Dec), 32 Melek, A. (and V. Keong) The ethical hack Wong, J. (and D. Senkow, M. Rennie, R. Rennie) Desjardins, Y.A. (and A.-M. Bélanger ) The agent or (Jan/Feb), 39 A matter of some discretion (Nov), 34 the principal? (Aug), 45 Mersereau, A. Starting over with startups (Apr), 37 Wood, J. CoCo goes public (Apr), 41 Camagazine / December 2000 67