CMA - the Management Accounting Magazine articles from March 1995

CMA - the Management Accounting Magazine archives from March 1995

Teams and measurable results. (Quality and Productivity) (Column)
March 1, 1995... When it comes to teams and measurement, if you've got it wrong, don't live with it, change it! Much has been written about teams and empowerment, and about how effective it is to tap all of the human resources of an organization to produce a...

Passion - on a full-time basis. (Communications and Relationships) (Column)
March 1, 1995... P = Personal Commitment A = Active involvement S = Serious relationships S = Sincere recreation I = lntellectual challenge O = Open-mindedness N = Never stop As a consultant and trainer, I have the opportunity to work in a wide...

What if? Decision shaping systems. (Cover Story)
March 1, 1995... With the myriad of simulation modeling tools available today, management accountants can be weft equipped to reap benefits for their organization through "what if" analysis. "What if...?" Undoubtedly, this has been one of the most frequently...

Have computer, will travel. (portable computers)(includes related article)
March 1, 1995... A look at four trends in design and use of portable computers, especially notebook models that are fast becoming the computer of choice for the worker on the go. If you think of portable computers simply as smaller, lighter versions of theirm...

A final look at the T664 capital gains election. (Revenue Canada's Form T664, 'Election to Report a Capital Gain on Capital Property Owned at the End of February 22, 1994')
March 1, 1995... After May 1, 1995, opportunities to pay less tax on the disposition of property with accrued capital gains will be gone forever. The February 1994 federal budget brought the curtain down on a popular tax-saving opportunity - the $100,000...

Clarifying roles and responsibilities.
March 1, 1995... In an effective organization, people cannot be tripping over each other, or have role conflicts. Here's an analytical approach to clear any confusion and sustain performance. The old song, "Times, they are a-changing" rings as true today as in...

Economics of quality and activity-based management: the bridge to continuous improvement.
March 1, 1995... Tremendous opportunities for improvement still exist in many organizations. Here is an approach for seeking them out. It is important that the effectiveness of a quality system be measured in financial terms.(1) Quality is becoming widely...

A matter of privilege. (limiting Revenue Canada's access to taxpayer information) (Taxes) (Column)
March 1, 1995... Revenue Canada has very broad powers under the Income Tax Act ("the Act") to obtain information. Quite commonly, documents obtained by Revenue Canada in this manner are highly prejudicial to the taxpayer: * they may reveal tax-planning steps...

Does fixed assets accounting make sense in the public sector? (Public Sector Forum) (Column)
March 1, 1995... There are a number of arguments, for and against. But support for a change is gaining ground. When fixed or capital assets, such as land, buildings and equipment, are acquired by governments, they are generally not set up as "assets" on...