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      March 2005
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Features
 
  You’ve got junk
The spam invasion isn’t just a roadblock on the information highway. It’s more aggressive than ever, carries viruses and worms and it’s costing us a fortune. But is this the price we have to pay for an open Internet network?
By Yan Barcelo


Offshore havens?
When people think of a foreign tax shelter, they have visions of an idyllic Caribbean island where the rich and powerful can squirrel away dollars far from the prying eyes of the taxman. Well, it’s just not that simple.
By Sharda Prashad



Upfront
 
Technovations IBM ThinkPad T42 • Targus Wireless Optical Mouse/Pointer/Presenter
• Xerox Phaser 8400B Colour Printer

People When the OHA looked to revive the “Dunnies,” it looked to Mike Laing. Problem was, he wasn’t interested. But persistence paid off. Today, Laing and his hockey team are nothing short of a legend

News and trends Read your way to financial freedom Enterprise risk management to the rescue* Destined for success in small business* Tax accountant hits jackpot Tax collection made easy? Prepped for UFE success News from the profession

Numbers game

Ask an expert Keeping stress in check

Book value <em>Seeing What’s Next: Using the Theories of Innovation to Predict Industry Change</em> <em>The Warren Buffett Way, 2nd ed.</em>

Findings Constant change

As quoted Red tape measures

Going concern Michael Hanley, CA
President & CEO,
Alcan Bauxite and Alumina;
Senior VP, Alcan Inc.


Regulars
 
  Taxation Cost of competition: before signing any noncompete agreements, consider the tax treatments
By Veronica Prokop & Ryan Storey

Assurance Focus on private placements: thanks to their popularity, governing legislation has been amended
By John Kirkwood

Business valuation Merger motives: offence wins the game, defence wins the championship
By David Lam & Michael Chiu

Insolvency Where do we go from here?
By Paul MacDonald & Brett Harrison

Education Relevant and reliable? Fair value accounting for financial instruments
By Steve Fortin


COLUMNS
 
Letters to the editor
Inside out Moving forward
Off the record A payback culture
Netwatch Surf out of the box
Test drive For Blue Link, small is profitable
Outlook A legacy for future generations