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      October 2004
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Features
 
  ABLs: sharks or saviours?
Just 10 years ago, asset-based lending was considered the "financing of last resort" and the lenders slightly gentler species of loan sharks. Today, that image is changing as more companies turn to ABLs when traditional banks are closed to them<br><em>By Yan Barcelo</em>

Atlantic time
After decades of neglect, the East is bustling in an economic renaissance. And many of the movers & shakers guiding this revival are CAs
By Fina Scroppo


Upfront
 
Technovations RCA Lyra A/V Jukebox RD2780 • Panasonic KX-TG5050F/WH 5.8 GHz Cordless Phone • IBM 256 MB Memory Key USB 2.0

People When Julie and Todd Boyd left Bermuda, they were looking for an alternative to the island’s lifestyle. And they found it in a five-acre resort in Ontario, where they do everything from cooking to booking

News and trends • Private firms changing, too • The truth about hiring • Staying on track • Fighting workplace bullies • News from the profession

Numbers game

Ask an expert Tips for starter CAs

Book value • <em>Second edition of the Dictionnaire de la comptabilité et de la gestion financière</em> • <em>Venture Capital and Tax Incentives: A Comparative Study of Canada and the United States</em>

Findings Sizing up CA employers

As quoted Out of gas

Going concern Gary Steiman, FCA,
Co-founder and CEO,
Gemini Fashions of Canada


Regulars
 
  Performance measures Think differential: no matter which side of the debate you’re on, new differential reporting options are focused on global standards
By Greg Edwards

Personal Financial Planning Taking control of risk: understanding its history can help your clients make the right investing decisions
By Barb Clapham

Taxation Tax, banks and life insurers: as talk of deregulation heats up, the feds are under pressure to ensure the tax system is neutral across the financial sector
By Marjorie Tang and Paul Vienneau

Finance Be prepared: public sector reporting is coming of age and auditors and preparers should get ready for an implementation date
By Barry Naik


COLUMNS
 
Inside out The asset-based boom
Letters to the editor
Off the record Fancy footwork for the Fed
Netwatch Courting the Net generation
Test drive Multiview's well-kept secret
Outlook It’s the team that counts