October 2007 — PRINT EDITION             Law & ledger For these CAs, being in the red is not a bad thing at all. Joining the Royal Canadian Mounted Police was for them a childhood dream come true Parents in practice With pressure to recruit and retain CAs increasing, firms are hustling to enhance flextime policies. But will this be enough to draw family-oriented CAs back to the office?     People Eight years ago, Heather Stewart turned to yoga as a way to combat the stresses of a high-powered job. But it wasn’t such a stretch from her first class in 1999 to the opening of her own Toronto studio, Flow! Yoga and Wellness, earlier this year     News and trends   •  Accountants are funny too   •  News from the profession   •  Standards digest     Numbers game       Ask an expert My budget is tight. How can I reward staff for a job well done?     Bits & Bites   •  At least we’re not No. 1   •  Your money’s no good here   •  Tales out of school   •  That's a lot of PCs   •  Fraud failings     Value added   •  Improving the way you negotiate Have you ever been stuck in negotiations by seemingly insurmountable differences? Here are ways to improve the entire process.     Findings Is the gender gap history?     Going concern Patricia Newson, CA, President & CEO, AltaGas Utility Group Inc.       Taxation Impact of US tax changes: foreign mergers, including Canadian amalgamations, have been affected by recent revisions to the Internal Revenue Code     Finance The state of the nation: will Canada take advantage of the great M&A boom or will it be caught standing still?     Business adviser Honey, let’s work together: many Canadian family businesses are run by couples, which sometimes means the personal relationship gets neglected     Legal issues a Quebec Superior Court ruling clearly confirms where there is no harm there is no cause of action     Standards Beyond IFRS: what, if any, is the role of a national standard-setting body in the international arena?     Letters to the editor From the editor Police officers first Netwatch Of groundhogs, criminals and hackers Documenting “to be” processes How to go about updating (and improving) your current flowcharts. Outlook The end of government