Technology
THE PERFECT OFFICE
Stanley Zarowin
What constitutes the perfect office? To begin with, the right equipment—computer, fax, phone, copier, scanner, printer—and ergonomic furniture. And then there are the small things—proper lighting that doesn’t create computer screen glare, a quiet environment and fresh air.

Data Conferencing: Meeting Face-to-Face--Remotely

Software
SPREADSHEET, MEET DATABASE; DATABASE, MEET SPREADSHEET
F. Philip Haase
This Technology Workshop shows you how you can do powerful financial analyses when you link Excel to an Access database.

Assurance Services
OPPORTUNITY KNOCKS: CPA ELDERCARE SERVICES
Karen Duggan, George Lewis and Ann Elizabeth Sammon
As a changing profession brings a search for expanded practice opportunities, CPA firms should consider whether assisting the elderly and their families is a service they want to provide.

Practice Management/Business and Industry
CULTURE WARS
Max Messmer
Is your firm or company a rewarding place to work? Do your employees and recruiting prospects think so, too? A strong corporate culture can be a valuable asset.

Corporate Finance
LOOKING AT MERGERS THE WAY FEDERAL REGULATORS DO
Jim Romeo
A business combination may seem to make good sense, but that doesn’t mean it will avoid the scrutiny of antitrust watchdogs. Learn how regulators evaluate violations and decide which deals to challenge.

Retirement Planning
COPING WITH RETIREMENT
Barbara Kevles
Not everyone is ready when retirement age looms. Many people haven’t yet considered its emotional, psychological and financial consequences. Take a look at what some retirees do with themselves for an extra eight hours a day.

Corporate Tax
INTERNAL-USE SOFTWARE AND THE RESEARCH CREDIT
Lee G. Knight, Ray A. Knight and Wayne E. Nix
Qualifying internal-use software for the IRC section 41 research tax credit is still out of reach for most companies, despite clarifying legislation, proposed regulations and court decisions.

NEWS

Financial Reporting
In response to issues created by the growth in international trade alliances, FASB has released a report examining the need for a uniform method of reporting on joint ventures.

Special Report
Arthur Levitt says he fears investors’ confidence in the audit process is weakening as companies, under pressure to manage earnings, file inaccurate financial reports that go undetected.

The Internet
Smart stops on the Web.

Auditing
The SEC issues SAB 99 on assessing materiality in preparing and auditing financial statements.

Washington Update
A GAO report evaluates the pros and cons of raising the Social Security retirement age.

Professional Issues
A JofA article on the new CPE model wins the Lawler Award.

FYI
News, notes and items of interest.

By the Numbers
Women in the profession are on the rise, according to a survey of the nation’s 25 largest accounting firms.

COLUMNS

Checklist
Avoid Web site legal risks.

Tax Matters

From the Tax Adviser
Tax planning for military clients.

Technology Q&A
Making technology work for you.

Letters

Golden Business Ideas
Practical ideas for improving your business.