Fall 2006 issue of Horizons

horizons

CONTENTS

ii Welcome 1 RubinBrown Promotions

2 Upcoming Events 3 ASK RubinBrown 5 For Your Money 7 International News: Baker Tilly 9 Feature Article: Building Business at Harbour Group 11 Intangible Assets and Value Creation 13 Six Myths About Fraud 17 Implementing “SOX-like” Practices 19 Building Business Efficiency 22 Supporting Business Efficiency with Technology 24 Guest Article: James M. Daley, Dean of Helzberg School of Management at Rockhurst University 27 Client Spotlight: Barry-Wehmiller

INDUSTRY NEWS

31 ARCHITECTS & ENGINEERS 33 AUTOMOTIVE

35 CONTRACTORS 37 HEALTH CARE 39 HOME BUILDERS 41 HOSPITALITY 43 LAW FIRMS 45 MANUFACTURING & DISTRIBUTION 47 MORTGAGE BANKERS

49 NOT-FOR-PROFIT 53 PUBLIC SECTOR 56 REAL ESTATE

INFORMATION Editor: Eric Gutberlet Graphic Design: Millennium Communications Marketing Assistant: Laura Garanzini

Horizons, a publication of RubinBrown LLP, is designed to provide general information regarding the subject matters covered. Although prepared by professionals, its contents should not be construed as the rendering of advice regarding specific situations. If accounting, legal or other expert assistance is needed, consult with your professional business advisor. Please call RubinBrown with any questions. Located in St. Louis and Kansas City, RubinBrown has become one of the largest accounting and business consulting firms in the Midwest. www.rubinbrown.com