October 2006 — PRINT EDITION             The new rock stars More and more accountants are discovering the freedom of being professionals-for-hire. And the once-feared Sarbanes-Oxley Act and its Canadian counterpart, rule 52-109, just may be the tickets to this freedom Pension tensions Experts are battling with a pension fund crisis that just won’t go away. That’s because in order to resolve it, it requires the full attention of chief financial officers, who may have to take over the management of organizations’ pension plans     Technovations Digitally speaking     People Eight years after Bob Gore crashed into a concrete barrier at a racetrack at 130 km an hour, the Toronto CA still has a passion for speed. He’s still racing and towing his race car to tracks around Ontario and Quebec     News and trends   •  Leadership seminar may change lives   •  Firms bend to support dads   •  Heads up: caring is crucial   •  Checking in on the mobile office Up until now, companies had very few benchmarks to follow when it came to employee mobility programs. A new Runzheimer study aims to fill in the gap.   •  Is fraud an equal opportunity offender? Does fraud occur more often in emerging market operations than it does in the developed world? Senior executives in many countries seem to think so, according to a recent report from Ernst & Young. But they aren’t doing what needs to be done to prevent it.   •  News from the profession   •  Standards digest     Numbers game       Ask an expert Communicating with bosses     Book Value   •  Greed and Corporate Failure: Lessons from Recent Disasters   •  Japan’s Business Renaissance: How the World’s Greatest Economy Revived, Renewed and Reinvented Itself     Findings Audit fees up in 2005     As quoted Art attack     Going concern Laurie Goldberg, CA, President and CEO, People First HR Services       Taxation Form versus substance: at times it’s deemed that the legal form and, for tax purposes, the legal substance of leaseback transactions is a sale and a lease By Sandra Rosier     Personal financial planning Use your head: a few simple strategies can help investors make rational and smart emotional investment decisions By Ian Davidson     Fraud Not seeing is no defence: bribe-paying agents won’t keep you out of trouble. Cash gifts to foreign officials are against the law — no matter who gives them By James Miklotz     Technology Implications of e-filing: growth in electronic filing and reporting has brought about a need for improving systems By Gerald Trites     Letters to the editor Inside out Pension questions Off the record Ontario needs to get on board Netwatch Check in with the future now SAS cible le marché mondial SAS Institute Inc. est incontestablement un chef de file du marché mondial des systèmes de gestion du rendement et de veille stratégique. Outlook Smart or dumb