June/July 2004

Current Print Edition

August/September 2008

	Features
	Toward global strength The proposed merger of CMA Canada and Canadian Institute of Chartered Accountants would create a stronger, more influential accounting voice in Canada and around the globe.

	Sorting out the details Radio frequency identification, or RFID, is being heralded as the most important development in the movement of goods since the barcode. The technology isn’t new, but the scope of its potential use is broadening quickly. Air Canada’s use of RFID to track galley equipment highlights a number of issues that companies will face when RFID becomes widely used in the supply chain. There are clearly still bumps to be smoothed out but the value of the technology will certainly go up. By Jacob Stoller

	Proper pro forma reports Pro forma earnings reports may have their place but make sure your company uses them properly. By considering a few basic best practices, this shouldn’t be difficult. By Gary Entwistle, CA, Glenn Feltham, CMA, and Chima Mbagwu

	CFOs and the audit committee: partners for progress A healthy dialogue between thse two functions should create healthier organizations. The challenge now is to keep that dialogue going. The new Audit Committee Toolkit may be the answer. By John F. Morrow, CPA

	June/July 2004
	IT and Sarbanes-Oxley There's no question that meeting the requirements of Sarbanes-Oxley act (SOX) and good IT management go hand-in-hand, but companies should be aware that there are greater benefits to be had from this link that simply meeting mandated compliance requirements. By Sally Chan, CMA and Stan Lepeak

	PIPEDA and non-profits The new privacy legislation landscape is raising a number of questions for not-for-profit organizations. Although PIPEDA won't affect everyone, it does have implications for many. By Curtis McDonnell

	A drive for diversity Lally Rementilla, CMA, encourages the development of alternative cultural voices in business. By Robert Colman

Columns
Human resources Humour at work. Finding the right balance of seriousness and positive camaraderie is never easy, but accepting the benefits of a good laugh in the workplace can improve morale and the health of employees. The challenge is how to do it right. By Debbie Therrien

Management trends Encouraging employee engagement. New compliance regulations created by the Ontario Securities Commission and Sarbanes-Oxley should be considered benefits, not roadblocks. By Archie Thomas, CMA, and Ann MacDiarmid

Business strategies Setting your sight lines. How to position performance measures to connect staff to an organization’s goals. By Peter Milroy, CMA

Money management The new allure of global commodities markets. Flow-through limited partnerships offer an intriguing investment option for high-income earners. By Andrew Hood

	Information Technology Hotspot service. FMC’s new client perk could be the next big trend. By Robert Colman

	Government issues Partnering for green success. New Web site will assist Canada’s environmental business sector. By John Cooper

	Global view Manufacturing compliance. As the European Union (EU) expands and becomes an ever more attractive export destination, new players have to keep compliance top of mind. The CE mark indicates that a product complies with all the requirements set out in the EU’s New Approach Directives, and without it, exporting certain products to Europe simply isn’t possible. Make sure your products make the grade. By Julie Demers

	Departments
	Media bites Changing landscapes What is Sarbanes-Oxley? Does IT Matter? Managing Human Rights at Work

	News and views New and noteworthy information you can use CMA Darin McLean recognized in year’s Top 40 Under 40 Awards Peter Rubenovitch wins CMA Canada sponsored CFO of the Year award for 2004 Four countries establish tax transaction task force Risk management tops on corporate agenda Canadian companies review pension plans New anti-money laundering publication from IFAC New software