"Have your head above the clouds but your feet on the ground." Qilu MP + MP + MP = MP "Leadership starts at the top; but it is not up to an organization to just have the top leader perform, but more importantly to have each individual function as a leader within an organization." Mark McCormick, author of What They Don't Teach You at the Harvard Business School, says 'Business Situations always come down to the people situations. And the more - and the sooner - I know about the person I am working with, the more effective I am going to be.' For the past 30 years, this always has been my philosophy. The equation for success in the real world is our ability to Manage People. Remember: MP + MP + MP = MP (Managing People + Managing Productivity + Managing Performance = Managing Profitibility)" Bob Gallagher About the image on our front page: Earth Inner City, a painting by St. Louis artist, Stan Solomon, was chosen for our index page because it depicts a state of explosive change similar to what the accounting profession has experienced in recent years. Because of this change, it is necessary for each firm to constantly evaluate its direction, and continue to develop outstanding professionals. We, at R.J. Gallagher and Associates, Inc., nationally recognized consultant to the CPA profession, provide programs and services specifically designed to increase the performance, as well as the interpersonal and marketing skills of accounting professionals, so that they can effectively meet the challenge of today's highly competitive environment. We also provide programs and services to assist management in increasing the growth and profitability of their practices. We have a commitment to offer quality, result oriented courses, and look forward to sharing this commitment with you. R.J. GALLAGHER & ASSOCIATES, INC. Management, Marketing & Educational Consultants Chatham Tower, Suite 1-L   112 Washington Place Pittsburgh, PA 15219-3504 412/281-8559 - 412/281-2115 FAX Click for Email