Vol. 21 No. 4, May 2005
Index
- Today's accounting standards: how can anyone keep up?
- From the editor.
- CFOs.
- Leadership: Greenberg exit puts boards in spotlight.
- Outsourcing: Gartner expects boom in BPO contracting.
- Boards: independent directors seen more independent.
- Business intelligence: uncertainty cited as top barrier to growth.
- Manufacturing companies.
- In quotes.
- Retirement; Nearly half would work past 64: survey.
- Strategy: tax impacts often neglected in IT deals.
- Watson Wyatt Worldwide.
- Sarbanes-Oxley 2005: reality and relief.
- XBRL: users and shareholders benefit.
- C corps vs. S corps: how tax law changes may prompt switching.
- A preventative maintenance approach to ethics: ethical compliance is not just an issue for external review. Financial executives must look inward to identify ethical 'red flags' and ensure their own integrity is not compromised.
- The business case for diversity: Financial Executives Research Foundation (FERF) finds a four-pronged approach is driving diversity initiatives across Corporate America.
- New option expensing rulings spawn new options: to expense or not expense stock options is no longer the question, but new rulings have raised significant compliance questions, while simultaneously adding a new source of financial expense--two often-conflicting objectives.
- Section 404 implementation: is the gain worth the pain?
- Boards of directors: expectations elevated.
- Leasing: mature industry, new wrinkles; Equipment leasing offers time-honored arguments for risk avoidance, balance sheet management and outsourcing-type servicing. Interest rates and concerns over accounting treatment are making an impact in 2005.
- How Section 404 can help deter fraud: more than simply an exercise in compliance, Sarbanes-Oxley's section on internal controls can be a good starting point for reinvigorating measures to identify and halt manipulation of financial reporting and asset misappropriation.
- Risky business? Not if you set thresholds, manage exposure: experts agree that companies are doing a poor job of assessing and managing risk--either they lack a mandate from executive management or they don't have the necessary discipline. As risk management becomes a still larger focus area, it's time for those that haven't identified and analyzed risk areas to do so.
- Working capital management: difficult, but rewarding.
- Weighing the HSA healthcare remedy: health savings accounts are quite new, and their purported advantages aren't well known to many companies. An HSA expert talks about how they work and what they can offer.
- The glass is half full, but that's debatable*.
- Better forecasting: know your cash flows.
- Choose to be great--"address the complexity factor".
- David A. J. Axson.
- Frank H. Brod.
- Ask FERF about ... diversity training resources.
- Ernst & Young.
- Oversight Systems Inc.
- Sybase Inc. and Lumigent Technologies Inc.
- Ecora Software.
- EDGAR[R] Online Inc.
- Privileged tax advice may not be 'privileged' much longer.
- Earn CPE credits for reading FE magazine.
- FEI career services sees rise in postings.
- Gender issues addressed at FEI women's forum.
- Mid-level finance 'careers in motion'.
- Crossword.
- Buyers guide.
- Names in the news.
- Barbara A. Klein.