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Graphic designer Denise Banaag is always at work behind the scenes tweaking and adjusting the style and design of The CPA Journal. The changes are intended to make the total presentation of the Journal more lively and internally consistent and to provide an attractive framework for editorial content to convey its message. Two more noticeable changes appear this month in the presentation of the feature articles. The art work, title of the article, and subhead or deck have been combined and integrated to present a coherent theme that flows to tell a united editorial message. In addition, The CPA Journal's traditional headnote, written by the editors and designed to help readers decide whether the article is for them, has been expanded and separately presented under the caption "In Brief." Not unlike an executive summary, this capsule should help our busy readers in deciding how much time to spend with an article, depending on the importance of the subject matter to them.

We hope the new look will help you get more from the time you spend with us each month. Let us know what you think by writing the managing editor at 530 Fifth Avenue, New York NY 10036-5101 or by e-mail CPAJ@luca.com. *

The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments.

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