Analysis on the Cheap

I often remind participants in my seminars that every accountant I’ve ever met shares a common favorite four letter word.

Seriously.

That word is, of course, FREE.

With that in mind, I’ve run across some tools over the last few months that I haven’t blogged about, and wanted to pass these along to you all.  The tools are available for the low, low price of….. wait for it…. FREE.

Analyzing and manipulating large data sets has long been the job of accountants, auditors, and analysts, and the classic tools for these tasks like CaseWare IDEA, ACL, and others have always been very expensive and required a week or so of training so that you can be proficient with them.  With the general availability of quad core processors, workstations with 8 GB+ of RAM, fast 1 TB hard disks, end users no longer need to wait on someone to create a report for them.  Get the right tools, get access to the data, and get to work.

Basic Tools: Microsoft Query and Excel PivotTables

Although they aren’t technically “free” since you need to purchase Microsoft Office to get them, Microsoft offers a couple of tools which are just as useful to analysts as an adjustable wrench (a Crescent wrench) and a claw hammer are to those doing home repair.

  • Microsoft Query is a tool for selecting, joining, sorting, filtering, and extracting data from databases.  Query is one of those “helper” applications which is hidden from most users – I have only executed MS Query from within the Data tab of the Excel 2007/2010 Ribbon (Data, Get External Data Group, From Other Sources, Microsoft Query), but it is invaluable for entry level work with databases, and is compatible with any ODBC compliant database which you can use on your PC, including MS Access, MS SQL, and many, many other formats.  Queries can be created, edited, saved, and executed from a simple menu structure, and a wizard makes the hard task of writing SQL statements into child’s play.
  • Excel Pivot Tables make it possible to summarize large data sets into interactive tables.  Although a full discussion of Pivot Tables would take all day (I actually own entire volumes written on Pivot Tables, and teach TWO half day classes on them (1) (2) through K2 Enterprises), suffice it to say that Pivot Tables will change your life, and do just about anything you want except make your teeth whiter and make you more attractive to members of the opposite sex.  Seriously – they’re that good.

ActiveData For Office

My friends over at InformationActive.com have a couple of nice products which meet the needs of accountants, engineers, and other professionals who need to perform sophisticated analysis on large data sets.  While my favorite one, ActiveData for Excel, is still a pay application, there is a version of this powerful tool called ActiveData for Office, which is now available for the low, low, price of FREE.  ActiveData for Office (also referred to as “ActiveData for SQL”) uses standard ODBC connections to talk to large databases, and will perform routine calculations like verifying the accuracy of an A/R aging report based on the dates in an open item listing, stratifying a sample, and evaluating sample results.  I’ve been somewhat confused by the move to give away this product, as I think it’s more powerful than the Excel tool – but pricing decisions are above my pay grade.  For more information, visit InformationActive.com’s page on ActiveData for Office.

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ActiveData for Office is a FREE data analysis tool which is invaluable for Accountants and other information professionals who need to slice and dice large data sets.

PowerPivot for Office 2010

With the release of Microsoft Office 2010, our friends at Microsoft have come to the table with one of the best tools for summarizing huge (100K+ records) data sets.  While the tool does require that you become an early adopter of Office 2010, the price is definitely right, and the tool has been used to analyze data sets with hundreds of millions of records.  PowerPivot (free from www.powerpivot.com) is a self-service business intelligence tool designed to let end users create their own business intelligence (BI) solutions which combine data from disparate sources using an Excel add-in.  For seasoned BI professionals, PowerPivot creates pre-summarized tables which are periodically updated and can be queried similar to cubes for almost instant calculations on data sets with millions of records.

While you can do many of the same things using MS Access, update queries, dummy databases, ODBC connections, and pivot tables, PowerPIvot is both more powerful (smarter) and easier to use (better looking) than the alternatives, and it’s free.

If you haven’t tried it, PowerPivot is available from www.powerpivot.com.

 

What’s New For 2010

I’ve been traveling to meetings with vendors and writing pretty much nonstop the last few weeks, and have neglected you, the gentle reader of this blog.  Accordingly, I’m going to simply link to some great coverage of good tech tricks from my recent work/writing.

  1. Windows 7 “God Mode” – My friend Dr. Bob Spencer recently posted on an unsupported “hack” in Windows 7 to allow sophisticated users to create a “super control panel”.  Read on @ www.bobspencer.com.  There is also a freeware (UNTESTED) application called “GodMode Creator” for Windows Vista and Windows 7 – use at your own risk.  (No word on whether or not you can order up a Garden of Eden without the serpent…)
  2. Outlook Data Exporter – I’ve been working on a course on a webmail and web calendar productivity apps, and have noted that it’s notoriously hard to get data out of MS Outlook.  I discovered a utility earlier today that may make this a little easier.  The utility is called Outlook Data Exporter, and it’s an open source application which lets you export data like events from your calendar into a number of different formats.  More available online at http://outlookdataexp.codeplex.com/.
  3. ZumoDrive is a web-based application which will let you share directories across numerous PC and Mac computers.  It also will store your synchronized data as encrypted files in the cloud.  Finally, you can use ZumoDrive to share content with people no matter where they are, and it has features like version control which make it very interesting.
  4. Google Apps – I’ve been working on a course on Google Apps for quite a while now, and am starting to see how it provides a compelling alternative, particularly for small businesses.  The e-mail and calendar are absolutely brilliant (powered by GMail and Google Calendar, respectively).  Google Apps and Google Docs are particularly interesting in how the features sets reflect the priorities of Google itself, a company of brilliant engineers.  For example:
    • The spreadsheet tool is extremely feature rich, and has the majority of the functions in Microsoft Excel as well as some new web functions, and a very compelling method for publishing charts to the web or to a dashboard.  There are some major holes in the tool for Accountants – PivotTables, support for cubes, and ODBC support are all missing in action.  (Google is working on a tool called FusionTables, which is in Google Labs now, but it’s still not functioning at the level where PivotTables were 15 years ago on my 486 laptop (25 Mhz, 1MB RAM, Windows 3.1).
    • The word processing tool seems to be designed for writing content for the web, and leaves something to be desired for editing documents to be printed on dead trees (e.g. paper).  Google expects you to edit CSS and use javascript to do some of the functions you know and love like modify styles and other functions.  The tool is probably OK for basic correspondence, but where the form of the correspondence is important, this one leaves something to be desired.
    • The presentations tool is pretty compelling, but the lack of meaningful support for styles without being a web programmer just isn’t going to be enough for most office workers to change.

If you look at the war between Microsoft and Apple, it’s clear that there is a role for style in computing, and Google Apps clearly needs a new pair of shoes (and a wardrobe).

How about you, readers.  What are you working on, and what have you learned lately?  You can read more of the stuff I’m reading by following me on Twitter.  For a preview, visit twitter.com/bftcpa

 

Intuit and Microsoft Join Forces to Deliver Web Applications to Millions of Small Businesses

Ed. Note – This press release was issued today, and since both MS and Intuit are betting so much on hosted services, I thought it was an important release for you, the gentle reader.  I have not edited or otherwise modified the release, other than inserting this comment, so this content is solely the responsibility of its authors – Intuit and Microsoft – BFT

 

Companies Expand Cloud Opportunity for Developers and Channel Partners

MOUNTAIN VIEW, Calif. and REDMOND, Wash. – Jan. 20, 2010 – Intuit Inc. (Nasdaq: INTU) and Microsoft Corp. (Nasdaq: MSFT) plan to create new opportunities for software developers to deliver and market Web applications to small business customers through the Intuit App Center. The two companies plan to integrate the capabilities of their cloud services platforms ­– the Intuit Partner Platform and Windows® Azure platform™ – to enable developers and channel partners to deliver solutions to the millions of employees within businesses that use QuickBooks® financial software. In addition, the two companies will provide small businesses with Microsoft’s cloud-based productivity applications via the Intuit App Center.

Intuit will name Windows Azure as a “preferred platform” for small business cloud application development on the Intuit Partner Platform. The companies expect this to jump-start development and distribution of new Web-based applications to help small businesses in today’s challenging economy. The free Windows Azure software development kit (SDK) (Beta) for Intuit Partner Platform is available today at http://developer.intuit.com/azure.

“Intuit and Microsoft are trusted technology partners to small business,” said Walid Abu-Hadba, Microsoft Corporate Vice-President of the Developer & Platform Evangelism organization. “By combining the pooled technology assets of our developer communities, we stand to produce an outpouring of new applications to help small businesses enhance their competitive edge.”

Immense Ecosystem of Developers and Channel Partners Benefits Small Businesses

As two leading technology platform providers to small businesses, Intuit and Microsoft are creating a vast ecosystem of more than 750,000 development firms and channel partners to create more new innovative applications and services that will reach the market more quickly.

· For Microsoft developers, the ability to develop applications for Intuit’s loyal customers will open a new landscape of sales prospects looking for small business solutions.

· For Intuit’s developer community, Microsoft provides a cloud platform and tools that will boost developer productivity and expand the possibilities to extend Intuit’s core application functionality.

“Intuit is driven to help small businesses succeed by improving their bottom line,” said Bill Lucchini, Vice President and General Manager of Intuit’s Platform as a Service Group. “The Intuit App Center is a huge breakthrough, allowing us to get innovative apps that solve real problems in users’ hands faster than ever before. Now, Microsoft developers can enhance their businesses with access to the small business channel, the Intuit App Center will get stronger and small businesses will reap the rewards of all this innovation.”

“The Windows Azure SDK for Intuit Partner Platform is great news for .NET and Intuit Partner Platform developers,” said Joe Dwyer, CTO of Propelware, a longstanding member of the Intuit Developer Network, specializing in integrating software applications with QuickBooks. “Our developers are already very familiar with Visual Studio, and with the Windows Azure platform, we will no longer have to worry about maintenance, reliability and scale and can focus on creating richer applications for small businesses faster and respond quickly as their needs change.”

New Opportunities for Developers and Channel Partners

The Intuit Partner Platform will give Windows Azure developers the ability to build applications that their customers can use to take advantage of their QuickBooks data. In addition, developers get instant access to a pre-built channel for acquiring customers – a potential market of millions of employees at small businesses that use QuickBooks. A simple click from the QuickBooks Pro and Premier 2010 toolbar takes small businesses to the Intuit App Center where they can find, buy and use Web-based business applications built on or integrated with the Intuit Partner Platform. Applications in the App Center can also be accessed via any Web browser.

Integrated Microsoft Online Services on the Intuit App Center Later This Year

Later this year, Microsoft plans to make Microsoft Online Services, including Microsoft Exchange Online, Microsoft SharePoint Online, Microsoft Office Live Meeting and Microsoft Office Communications Online, available for purchase in the Intuit App Center. These cloud-based applications streamline business communication and collaboration with comprehensive security, high reliability and simplified IT management. As a result, small businesses will have a complete set of high-quality Web applications that deliver the capabilities, flexibility and value they need.

Additional Information

· To download and test the Windows Azure SDK (Beta) for Intuit Partner Platform and other tools, go to http://developer.intuit.com/azure

· To learn more about the Windows Azure platform, visit: http://www.microsoft.com/windowsazure

· To learn more about the Microsoft Business Productivity Online Suite, visit: http://www.microsoft.com/online/business-productivity.mspx

· To learn more about the Intuit Partner Platform, visit: http://ipp.developer.intuit.com

· To learn more about upcoming Intuit and Microsoft Activities, visit: http://www.microsoft.com/Intuit

 

 

About Intuit Inc.

Intuit Inc. is a leading provider of business and financial management solutions for small and mid-sized businesses; financial institutions, including banks and credit unions; consumers and accounting professionals. Its flagship products and services, including QuickBooks®, Quicken® and TurboTax®, simplify small business management and payroll processing, personal finance, and tax preparation and filing. ProSeries® and Lacerte® are Intuit’s leading tax preparation software suites for professional accountants. The company’s financial institutions division, anchored by Digital Insight, provides on-demand banking services to help banks and credit unions serve businesses and consumers with innovative solutions.

Founded in 1983, Intuit had annual reven
ue of $3.2 billion in its fiscal year 2009. The company has approximately 7,800 employees with major offices in the United States, Canada, the United Kingdom, India and other locations. More information can be found at www.intuit.com.

About Microsoft

Founded in 1975, Microsoft (Nasdaq “MSFT”) is the worldwide leader in software, services and solutions that help people and businesses realize their full potential.

Note to editors: If you are interested in viewing additional information on Microsoft, please visit the Microsoft Web page at http://www.microsoft.com/presspass on Microsoft’s corporate

 

Sights from CES 2010, Part I

I’ve been in Las Vegas for CES for the last few days, and wanted to pass along some of the sights from the trade show floor.  It’s been a really good experience, and I think I’ve made some really good contacts, and refreshed lots of old ones.  Thanks to Sage and Greg LaFollette for a very nice meeting with some of the CPA profession’s technology leaders at the Aria casino last night.  It’ was a very interesting meeting, and I think we all had a great time exchanging information and tips about how best to work this meeting.

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Planon had a new version of their portable scanner (with bluetooth and an LCD) and a new thermal portable printer.  Looks interesting, but I’d like to work with one for a few weeks before I pass judgment.  There were some scanners here, and I’m planning follow up visits to some of them, but I haven’t seen anything super-revolutionary.  I’ll probably have another post on anything that turns out to be super-exciting.

Displays continue to be a big deal in the computer space.  Kodak and some other vendors were using the Microsoft Surface platform (funny parody of this technology here) to have an interactive digital experience.  The technology was really cool, and it helped me get more of their messaging – so it worked.

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Displaylink showed off a Samsung display with six large monitors configured to be one massive display, running through one small digital cable.  They demonstrated it running a driving game, and the video performance was truly amazing.

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The Microsoft booth had a small notebook with two displays that slide out from each other to give you two monitors on a laptop.  Very cool, although these two displays are only about 12” diagonally (16×9) each, and this is a prototype which won’t be in production for a while.

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Skype continues be featured in numerous products, including the ASUS AiGuru SV1T device (left, below).  Television manufacturers continue to incorporate features into their new LCD/LED sets, including the Skype feature demonstrated by LG (right, below).  Other applications on displays include media streaming, Netflix, and many others.  Microsoft launched a new IPTV interface for Windows 7 Media Center which can be used to directly receive IPTV from services like my TDS Fiber Account, AT&T U-Verse, or Verizon FIOS without needing a cable box, which looks pretty interesting.  (I’ll believe it when I see it working in my home office).

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If you have specific things you’re interested in, send me a Tweet (@BFTCPA), and I can let you know what I’m seeing that might be of interest.

 

Monitors for Out of the Office and Other Hardware Recommendations

One of the more common questions asked by readers is a request for recommendations of external LCD monitors which can be attached to a laptop so that mobile users have two displays.  This post summarizes current thoughts on how to do this based on my experiences and the experiences of my friends, Randy Johnston, Bob Spencer, and Val Steed.  Together, we teach hundreds of CPE courses to accountants across North America each year, and also make recommendations at TechnologyBestPractices.com, CPAFirmTech.com, TotallyPaperless.com, and AccountingSoftwareWorld.com.  Many of us are also active consultants with CPA firms nationally either independently or through organizations such as NMGI.

The K2 CPA Firm Tech team members had an e-mail discussion re: our personal opinions on portable monitors for CPAs about three weeks ago.

  • Some of my co-workers @ K2 (Val, Randy, Bob) are recommending an HP 21.5” touch screen monitor – the HP L2105tm 21.5”($299).  Personally, I think this one is too big to lug around (14.1 lb (6.4 kg), Dimensions (w x d x h) 20.2 x 9.1 x 16.5 in).  The one I mention below is smaller, but does not have the multi-touch touch screen, and is also only an 18.5” display instead of a 21.5” display, resulting in much less work area, but my recommendation is a little over half of the weight of the HP model.  Info on HP model L2105tm is available on the HP website.
  • Due its the much smaller form factor (17.72″ x 11.65″ x 2.83″, Weight 7.94 lbs), I’m recommending the Samsung LD190N monitor for staff and seniors when out of the office  ().  It is a 18.5” LCD (1360 x 768 native resolution), and has a 5ms response time with decent contrast.  I purchased one of these for my own use a few weeks ago.  Some things you should know about this display:
    • This WILL NOT fit in my backpack sized for a 17”notebook, so I haven’t taken it on the road yet.
    • The monitor is NOT HDCP capable, so you will not be able to play Blue Ray DVDs on it, and only has an analog VGA cable input.
    • Since this one is only $119 vs. the $299 of the HP above (the HP is clearly a superior monitor, but it’s big, you could always buy a few of the Samsungs, and then see if you need a larger display and the touch interface.
  • You might try to find a good deal on 17” monitors, although I don’t know of any specific models to recommend, as most everyone is going to something bigger these days.

Screen protection will be a concern for most users, as there is no protection provided with either of these displays, and they will be very easy to crack.  I plan to protect my screen two ways:

  • I plan to use black velcro (matches the framing on the monitor) to attach a trimmed corrugated plastic For Sale sign you can buy at Lowe’s/Home Depot and use it as a hard piece to protect the screen.
  • I will see if any of my existing bags will hold the monitor so I can avoid purchasing a special case for it (I have about 10 laptop cases from throughout the years).

There are a number of alternatives for a case, including:

  • For the smaller Samsung and other 19” class displays, there’s a closeout bag by Shuttle (gaming PC manufacturer) which is designed to transport their discontinued XP19 – 19” monitor (which had a piece of plexiglass over the LCD) from place to place.  I don’t have one at this point, but it looks pretty interesting, and is $60 @ Directron, an online closeout store.
  • One firm reported that they use the CaseAce LCD harness to transport monitors and shield the screens from damage.  This is a cover shaped like a messenger bag (with the bottom open) to let you carry your monitor by the handle mounted on the top of the bag.  (Note: This harness appears to not be water tight, so you may want to also carry a trash bag with you to seal the monitor in the event of very heavy rain).  There is a larger version of this LCD harness which will let you carry monitors up to 24”.
  • Another firm reported that they used contact paper to reinforce the original packaging which came with their monitors and are using these boxes on the infrequent occasions when they need to move from site to site with their LCD.

Finally, some users will want to have more than one 22” monitor available in the office.  There are a number of solutions which will let you run the second external monitor (e.g. laptop LCD + 2 External LCD’s), including:

I would NOT purchase more than one of any device until you test it and verify that the drivers will not conflict with your applications and operating system.  I have had numerous issues with drivers for these items in the past, and some of the ones you can purchase at retail in office supply stores have software which will hang up when you try to run the PC without the attached monitor – which defeats the purpose of having a laptop.

FREE WEBCAST 12/9/2009 @ 2PM – On a personal note, I’m presenting a free one hour webcast on Gadgets with Greg Lafollette at 2pm EST on Wednesday, December 9th.  I hope you will register and attend.  The webcast is sponsored by Sage.

 

Got Tick Marks?

One of the more common things I am asked from people who are implementing a document management system is how they can include their “tick marks” in their documents.  My usual responses are to look at PDFlyer or Tick, Tie & Calculate in Acrobat (or alternatively, create your own stamps), and to either use graphics or a symbol font like wingdings in Word, Excel, and everything else.

My wife and I recently started using SendOutCards to send some of her follow up correspondence as part of her work as a mortgage loan officer.  One of the things you get with SendOutCards is the ability to create a custom font based on your handwriting.  I have sent mine off, and am somewhat anxious about what it’s going to look like when it is complete (my handwriting really, really stinks).  This effort, however, has opened my eyes to how easy it is to create your own, personalized font to do things like tick marks and other symbols.  While you can purchase applications for $50 to do this, the geniuses over at LifeHacker had a great post in February which mentioned YourFonts, a web service which does this for you for free.  You fill out a form, scan it, and it encodes the stuff you wrote as images in a Windows-compatible TrueType font.

CustomFont

If you needed to create a font for tick marks, you could simply create your own font using this tool, and instead of making the letters correctly, you could assign a tick mark to each character on your keyboard.  And it’s free.  You will need to share your tick mark files with anyone who would print out your documents, and will probably want to render the final versions to PDF (and embed the tick mark font in the PDF files), but if you do this, it’s a fairly elegant solution to one of the more vexing problems associated with annotating documents.

 

Thoughts on Auditing from Across the Pond

Dennis Howlett, an accountant/blogger who is a British CA and lives in Spain recently posted to his blog (www.accmanpro.com) a story about Auditing and traditional financial reporting being over.  Interesting discussion (and it makes me wonder why our business model is exempt from being reengineered)… thought some of you gentle readers might enjoy it.  I may post a rebuttal after I’ve contemplated the article and formulated my thoughts.  Whether you agree or disagree, it is thought provoking.

Howlett’s post: http://www.accmanpro.com/2009/02/03/auditing-its-over-cuz-its-not-smart/

The post that started it all: Umair Haque’s “Smart Growth Manifesto”:
http://blogs.harvardbusiness.org/haque/2009/01/davos_discussing_a_depression.html

 

How to get through the holidays without looking like Ebenezer Scrooge by Amye Tankersley King

Editor’s note:  My brilliant and talented older sister recently wrote this article for Dicta, the magazine of the Knoxville Bar Association.  I enjoyed it so much (and could have used her sage advice on these topics early on in my marriage and career) that I I am reprinting it here with her gracious permission.  Enjoy. – BFT

How to get through the holidays without looking like Ebenezer Scrooge

by Amye Tankersley King

 

Remember bar review? After three years of being led through the wilderness by the modern day equivalents of Moses (that is, law professors), you finally got a glimpse of the Promised Land (that is, actual answers to questions that were not in the form of another question). Sometimes I feel the same way about holiday shopping. List in hand, I wander aimlessly looking for the perfect gift for  everyone, with no idea where I’ve been, where I’m going, or where I am at the moment. While I don’t claim to have all the mysteries of the perfect holiday gift for everyone solved, I have some suggestions that, for the most part, don’t involve a lot more than swiping or typing the numbers off your gold card. Thus, I offer my vision of the Promised Land of gift-giving for some of the most important people on your list.

 

If you’re in a relationship and want to stay that way, perhaps the most important person onyour list is your partner. I can’t speak for the men and their preferences because I don’t know much about fly rods and NASCAR collectibles, and fortunately Mr. K is pretty easy to shop for because he usually tells me what he wants and then buys it for himself before I get the chance,meaning he’s happy with whatever I get him because he already got what he really wanted.  For you men, however, a non-exhaustive list of a few other things the woman in your life doesn’t want includes: anything made by Isotoner, things that come pre-wrapped from a department store circular display, anything with “As Seen on TV” emblazoned on the box, and anything that came from Best Buy, Circuit City, or the electronics department of WalMart. In fact, go ahead and cross anything from WalMart off the list altogether.

 

I know all you guys think you’ve got shopping for your wife down to a science. December 24th you cruise into the mall about 3:30 p.m. and hit the closest jewelry store to the entrance, where you buy the first thing you see that’s under $100 and comes with a free box of chocolates, then go home for a quick nap in  front of the TV. You know how this ends, and it’s not well, yet you keep repeating it like you’re Bill Murray in “Groundhog Day.” My advice to you is this. Your wife knows what she wants. If you’re not the type to ask her directly, ask her friends. By her friends, I don’t mean your mother, your secretary, or the cute girl at the dry cleaners. Another tidbit for those of you who are still reading–there is a greater than 50 percent chance that what she wants is not available at the mall on Christmas Eve. Ask now. As in right now. Then Google it, compare prices and shipping fees if you must, click “gift wrap,” and order it before you go home today. Sometimes, if you have managed not to glare at your wife’s friends all year long, they might even volunteer to pick The Perfect Gift up for you. If they don’t offer, start working on your charm for next year. Just think, now you won’t have to endure 25 years of dinner party conversation about the Christmas you got her a dustbuster!

 

I know you guys think I’m picking on you, and therefore I will move on to the astonishing number of people of both genders who turn into Ebenezer Scrooge when it comes to their non-attorney staff. I was a member of the pink collar workforce in my days before and during law school and therefore consider myself to have (somewhat dated) street cred here. (And my employers here in Knoxville were always very generous, for the record.) In this arena, there’s not a lot of gray area, and I’m going to give it to you in black and white, or as I used to say back in my private practice days when I was getting really fired up at opposing counsel, “So there can be no mistake, I am memorializing this in writing.”

Rule #1: If you hired and/or have the authority to fire an employee, a gift is necessary. I know what you are thinking…. “He/she gets a paycheck; why do I have to give a gift, too?” Umm, he/she gets a paycheck for doing his/her job. Putting up with your moody self all year requires a holiday gift.

Rule #2: There are really only two acceptable gifts for office staff. They are: (1) cash/cash equivalents, and (2) nothing.

 

Let’s start with “nothing,” because I can hear a misplaced sigh of relief going up over downtown Knoxville. Be advised that you are always treading on thin ice with the Gift of Nothing. You might get away with it if you’re a partner/ shareholder/ owner AND the employee is receiving a hefty cash bonus either for the holidays or organization’s year-end. Just remember that nobody in the office has your back if you roll in a Mercedes but give out stingy bonus checks along with the Gift of Nothing, without regard to the economy. This also doesn’t work if you’re the only one who isn’t giving out employee gifts. It also doesn’t work for non-owners. If you are an employee (read: associate) supervising a subordinate  employee, fork over the cash or cash equivalents. Finally, don’t forget to include a sincere note about how much you appreciate the employee’s contribution to the business. This goes a long way in filling out a thin envelope.

 

Now, let’s go back to the definition of cash and cash equivalents. Cash involves actual cash money (legal tender,  Benjamins, dough, etc.) or non-post-dated checks for which sufficient funds are on deposit at the bank upon which it is drawn. Cash equivalents include such things as Visa gift cards and gift certificates to specific stores or service providers that you are absolutely positive are among the employee’s favorites. Items including but not limited to tickets to the Dixie Stampede that came free with your kids’ Dollywood season passes don’t count. There are some of you who have a long-standing relationship with a trusted staff member who exchange personal gifts, and that’s fine. That is in addition to, not in lieu of the cash or cash equivalents.

 

Next, children. Your children who believe in Santa  will tell you what they want. That’s easy. Get on Amazon and order away. Have it shipped to the office to ensure the surprise. In polling several underage family members and acquaintances who are older than the Santa crew and therefore are wise to the big guy’s game, I have discovered that you again won’t go wrong with cash or cash  quivalents. Cash is better, but if you decide to go with cash equivalents, be advised that even though you think you’re terminally hip because you shop at Gap and J. Crew, they don’t want a gift card from an “old person store.” Stick with the ubiquitous Visa gift cards (get them at the information desk at the mall and at most banks) that spend at the cool stores with loud music, as well as at the clerk’s office when they are paying their speeding tickets. I’m informed that itunes gift cards (available everywhere, including Kroger and Walgreens) are a safe bet, as well.

 

Once you’ve amassed the goods, you have to wrap them. While I don’t advocate this attitude on a regular basis, I’m a firm believer that gift wrapping is one of those areas where you can throw a little money at a problem and make it go away. There is the obvious department store gift wrap service. Neiman Marcus is particularly good about free wrapping promotions, and if you hit their website on a good day, you might score free shipping, too. Amazon has gift wrapping as an inexpensive add-on, and it’s well worth it given how much of your gift list you can knock out in an hour. In a pinch, pay the babysitter extra or find a staff member who is motivated to earn some extra holiday cash. Just don’t make it part of the babysitter’s or the receptionist’s regular job description or you will be punished. Trust me, they will find a way.

 

Happy shopping and happy holidays to all of you!&
lt;o:p>

__________________

Amye Tankersley King is an attorney and a Judicial Clerk for the Tennessee Court of Criminal Appeals in Knoxville, Tennessee.

[This article originally appeared in Dicta ( the newsletter for the Knoxville Bar Association),  and is republished here with the permission of the author.  ©2008 Amye Tankersley King, all rights reserved ]

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Excel Used to Solve Sudoku

Charlie Ellis, a program manager at Microsoft, has an interesting article which uses solving a Sudoku puzzle as a way to teach how you can use Excel to solve extremely complex puzzles using iterative calculations.  Interesting concept, and I look forward to using it on one of my favorite games ever.


Web: Building a Basic, Understandable Sudoku Solver Using Excel Iterative Calculation (by Charlie Ellis from Excel on MSDN Blogs)

 

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