The intranet - a firm's private road on the information superhighway.

In the last issue, an article about the Internet(1) (or "the Net") briefly covered the rapidly evolving technology and business applications of intranets. An "intranet" is an internal network that uses Internet-based technology to provide access to a variety of firm information, most of which would otherwise require (among other things) multiple software licenses, substantial data conversion time and different user interfaces. Because this type of efficient information system is generally limited (in a tax practice) to use only by professionals and staff, it is called an intranet.(2)

One application of an intranet might be the establishment of a keyword-searchable tax database of firm newsletters, research memoranda and opinion letters. Some intranets may even permit limited access by clients, but outsiders are generally prevented from unauthorized access by "firewalls"(3) (For a definition of these and other terms used in this article, see the Glossary on page 569).

Installing an intranet enables a firm to harness the Internet for an internal information system by combining the firms local area network (LAN), including existing firm information, with a user-friendly Net browser that features hypertext markup language(4) (HTML) formatted pages and hyperlinked home pages. Internet browsers provide easy access to many forms of firm information contained in a consistent graphical user interface format on an intranet. Moreover, intranet client/server applications can operate cross-platform if a mix of operating systems (e.g.,windows, Mac OS, Unix) needs to be incorporated into the system.

Centralized electronic files provide for efficient retrieval, permit multiple users and promote quality control. Development of an intranet may be a major step forward for any tax practice in promoting an electronic, paperless office in which the electronic version is the main file record. The benefits of an intranet installation are examined in Exhibit 1 on page 563.

This article addresses (1) the relevance and potential uses of intranets in a tax practice; (2) characteristics of firms suitable for intranet applications; (3) the technological underpinnings for equipping a firm with an intranet; and (4) future intranet applications and technology. The focus is on the types of applications and firms that can benefit most from establishing an intranet, not on the applicable technology and "how to" of an installation. Even practitioners who do not intend to install an intranet should be familiar with its operation and use, because clients are likely to already have an intranet or plans to build one.

Tax Practice Applications

Intranets are well-suited to replace (or archive) many paper-based information delivery systems within a firm, resulting in lower costs, easier accessibility and greater efficiency. For example an intranet might contain standard tools tax professionals use in making calculations or preparing returns, such as a tax calendar, local tax rates, amortization, interest and penalty macros (or shareware) and rules of thumb on, for example, capital gains, alternative minimum tax and depreciation.

An intranet can also provide access to employee manuals and other human resource (HR) materials that change constantly and are expensive to reproduce and deliver; such information needs to be updated frequently at additional expense. An intranet significantly reduces these costs: a single electronic copy of the employee manual can be posted on a server that employees can access via keyword, peruse online, and copy to a local printer if needed. The single electronic copy can be updated frequently, rather than physically delivering the revised information to each employee or having to file manually. In addition, an HR "home page" promotes consistent treatment of employees, provides up-to-date information and supports adherence to legal requirements.

A CPA firm could use an intranet to advise employees of its professional policies and procedures, professional ethics, employee addresses, telephone and electronic (e)-mail directory, and other basic documents that require constant updating and thus can benefit from the readily available, up-to-date format.

Beyond the convenient distribution of basic internal documents to employees, an intranet can improve communication and coordination among employees. Professional services and meetings (e.g., engagement planning and staff meetings) can be scheduled through engagement management software and calendars on an intranet, thus providing input from all parties and communicating current status to the individuals involved.

Similarly, when formal meetings are not necessary, an internal discussion group can be facilitated through an intranet. For example, suppose several professionals have been assigned to a client with a variety of service needs. Each professional within the group can access a private electronic bulletin board dedicated to the client on the firm's intranet. Group members can post their questions, answers, completed documents, schedules, ideas, suggestions and other relevant information to the bulletin board.

An intranet can also facilitate internal discussion groups for tax professionals who share a particular area of expertise. As new information on a topic emerges (e.g., legislative developments, regulatory changes, court decisions), interested parties within the firm may access the intranet for posting or retrieval. While such discussion groups are already available on the Net (e.g., via usenet and other conferencing applications), there may be some obvious advantages to limiting the discussion to firm members via an intranet.

When firm professionals co-author a common document (e.g., a tax newsletter), the intranet can be used to make the original version accessible to each co-author. When additions or editing changes are made, all parties can be informed simultaneously, consequently; the collaborative efforts of the work group can be pooled in the most efficient manner.

Another potential feature of an intranet is a keyword-searchable electronic filing system. Basic administrative documents (e.g., phone directory and employee benefits), confidential client information (e.g., tax returns, client billings, research memoranda, opinion letters and correspondence) and public information (e.g., speeches, articles, and IRS forms, instructions and publications) can all be searched and retrieved from specific intranet libraries. Passwords and other security methods can be used at any level to protect certain libraries from unauthorized access.

Finally, an intranet can be used to make certain information within a firm available to clients, colleagues and associates. Clients might be permitted to access particular intranet libraries (through the firm's Internet connection) to review, for example, archived tax newsletters or their most recent billings. Other items accessible to clients on an intranet could include (1) a glossary of tax terms, (2) frequently asked questions (FAQs) and their responses; (3) certain accounting tools (e.g., spreadsheet templates for bank reconciliation, macros), (4) special-interest articles and speeches, (5) an internal professional and staff e-mail directory hot-linked to their mail boxes, so that a client can e-mail them; and (6) a section of useful shareware that clients could download directly from the intranet or hyperlink from another Net site.

The above discussion only hints at the intranet applications available to (or specifically designed for) clients.(5) Obviously, access by clients (or anyone outside the firm) must be carefully controlled. This requires, among other things, password-protection and firewalls, plus a discussion with counsel regarding disclosures and disclaimers. Most importantly, however, client use of a firm's intranet is a value-added service at relatively low cost that can act as a powerful marketing and communication tool; it also promotes efficiency in interactions with clients, who increasingly expect technological sophistication from their CPAs.

Real-World Usage

As an example of why a firm might create an intranet, consider thee following example. A long-standing CPA firm has begun to notice some consistent and disturbing trends. It has focused most of its efforts on servicing a particular client niche that is now experiencing numerous consolidations, closures and sales, resulting in a gradual reduction of the firms client base. In addition, clients are requesting guidance on the use of their own internal accounting software, rather than the firm,s write-up service. Firm revenues, while still very good, have increased only modestly in the past two years.

This firm has a home page on the Web and its list of clients with e-mail accounts is growing. Several firm partners and professionals are beginning to access the network by modem from home, beyond tax season, to provide quicker responses to clients.

Among the firm's specialties is providing strategic planning services. To further its own strategic planning, the firm engages a trusted outside facilitator, a process that uncovers several unanticipated options and conclusions; one is that technology will have to be embrace - not just for return preparation, e-mail, occasional tax planning and word processing, but also for any other facet of the practice that requires computerized tax work-stations.

Among other things, the move to technology affords the firm the ability to offer flex-time to all professionals and staff, through telecommuting (i.e., using computers and modems from remote locations to communicate and work). This will be phased in gradually for selected firm professionals. Some of the anticipated benefits of these changes (both for the firm and professional staff) could include: * Increased productivity. Some employees may be more productive at hours other than "normal" office hours and more effective and creative with fewer phone interruptions. * Reduced space requirements. Office space (including conference rooms) can be shared under staggered schedules. * Improved lifestyle. Some employees may view this as an opportunity to better coordinate their family time and personal goals (e.g., taking college courses, spending more time with their children, etc.), while still effectively servicing their clients.

These benefits translate into improved morale, increased efficiency, greater staff retention and the ability to recruit higher-caliber professionals and staff.

An intranet is a critical centerpiece to accomplish these tasks in today's practice environment, not only for communication, HR data and scheduling, but also for access to client records, common software templates and macros (e.g., sale of a business, pension plan census, etc.), calculation tools (e.g., amortization, depreciation, etc.), "rules of thumb," timesheets and billing.

The entry page to the intranet should be user-friendly and ease access to the information. Proposed or actual tax law changes would be featured on this page, with hyperlinks to the underlying bills or acts and committee reports, as well as commentary and discussion. There also could be a section of well organized links to relevant tax resources on the Internet.

Home pages could be constructed for special projects and task forces, improving internal communication and inviting broader input. Employees could be taught to construct pages so that creativity and communication would be further stimulated and enhanced.

As noted earlier, discussion groups or task forces (similar to usenet groups on the Internet) could evolve in special areas (e.g., to work on tax-planning strategies, industry specializations, and reaction to Code and regulation changes or court decisions). This, in turn, could create greater efficiency, comprehension, creativity, and an edge vis-a-vis the competition. Another residual benefit would most likely be improved morale. Many of these discussion groups and task forces could generate material for a newsletter, speaking engagements and other public relations items.

Clients and professional advisers will perceive the firm as a newly invigorated and a more efficiently equipped team. The result could be stronger and more stimulating relationships, and new engagements.

One year later, a firm telecommuter, C, is meeting at a client's office. She makes some notes (on her computer) of the issues discussed. An issue has cropped up for which C does not readily recall the rules. She taps into the office intranet via her modem and password, and, using a keyword search of a database, identifies additional information to be gathered. She then accesses the client's last three years of financial statements, which are maintained under a menu-based section of the intranet devoted to this client. Even though in the field, she can review the financial statements (and search by keyword) for specific items, trends and history. The ability to instantly retrieve client information can lead to drafting the appropriate response, printing it and producing tentative results before leaving the client's office.

Within a matter of minutes, the client is reassured that C has provided the service for which she was engaged - the knowledge of where to find and how to use the information that produces the answers. The client gains a further appreciation for the value of working with the firm's "team."

C assures the client that it will receive additional communications in this matter via e-mail; shortly thereafter, she sends a complete response to the matter discussed by e-mail with a spreadsheet attached for the client's use. Included in her e-mail response are references to locations on the Internet or links from the firm's home page that she think might be helpful. C maintains an electronic file of the entire communication.

As C is an excellent marketer, she remembers to include the address of a new Internet site being developed for the client's favorite home-state hockey team. The possibility of this client staying with the firm's team may certainly be strengthened by these measures.

This discussion provides a taste of the details of intranet design and implementation. Intranet construction requires creation of style and content guidelines and good indexing, to strike a balance between being informative and being succinct; the goal is to produce a convenient, valuable and efficient tool.

Suitability Issues

Obviously, an intranet is not suitable for all firms. Both the firm's size (number of professionals, staff and offices) and the level of computer applications (current hardware, software and network) must be considered. In other words, once a CPA firm is of an appropriate size to make an intranet potentially effective, the current degree of computer applications within the firm should be evaluated for its contribution to the necessary technological foundation; the higher the degree, the lower the additional implementation costs.

Many other factors contribute to the decision to install an intranet. For example, an intranet need not be created all at once; for many firms, one or two initial applications may be sufficient. The first few applications may be installed at minimal cost if the firm already uses a Net browser through a local server; additional applications can be added later. In fact, an intranet generally should start with only a few applications that may already exist (e.g., a simple listing of firm personnel with their office, home and e-mail addresses, phone numbers, etc.).

The decision to create an intranet may be easy for a firm with an existing wide-area network (WAN) (i.e., two or more office locations connected by a network). In general, the difference between an existing WAN and an intranet is the common Internet browser interface and Internet communication connection of an intranet (although an intranet can be installed at a single location). On the other hand, most multioffice firms presently do not have a WAN; thus, an intranet with a user-friendly interface and ease of Internet connection is a cost-effective way to establish a firm WAN.

In summary, many factors enter into the decision to install an intranet. At the very least, firms large enough to make an intranet installation feasible should incorporate one into their strategic plans. Intranets are in their infancy (as is the widespread use of the Internet). Because intranet technology is rapidly evolving, a wait-and-see approach may be appropriate until the applications, technology and necessary standards are more established. Nevertheless, implementation of an intranet (where appropriate) should not be unduly postponed, given today's competitive market and client expectations that their CPA firm be technology-oriented. Finally, the efficiencies realized from using an intranet simply may be too attractive and necessary for a firm to wait.(6) Exhibit 2 on p. 565 summarizes a generic intranet's benefits, challenges and applications.

Creating an Intranet

The discussion below briefly focuses on some basic intranet concepts, terminology and configurations, and provides sources of additional information.(7)

The server. An intranet requires one or more "servers" (i.e., a computer) acting as its hub of operation. This may be a shared server with the firms Internet connection and home page, depending on the servers traffic demands and its computing power. It may be best to have a separate intranet server, however, so as to provide for future growth and to lessen security risks (e.g., hackers). More Web servers and application servers can be added as demand increases; the primary Web server(s) can transparently "hand off" a user to another, less-used server.(8)

Currently, intranet and Internet servers are generally a part of a firm's LAN, but this is not the only option. A firm without a LAN could use Internet/intranet servers to create one. Internet Web technology could be the forerunner to a new cross-platform operating system. By 2000, use of the DOS, Windows, Mac OS, Unix, etc., operating systems may wane and be replaced by a universal, Web-based operating system that can communicate with virtually any computers.(9)

Other important server-level considerations are the communications bandwidth (i.e., the number of simultaneous connections and speed of the connecting network) and security measures (e.g., firewalls) to ensure proper authentication of intranet users. (Bandwidth issues are beyond the scope of this article and may be dictated by existing communication this and cost.(10)) While security on the Net is a hot topic, the widespread use of intranets has made security an even greater issue, because they contain private, valuable firm information.(11) Security is critical in the case of a CPA firm that establishes databases of client tax returns, memoranda and communications; thus, the use of firewalls to prevent unauthorized access to an intranet must be thoroughly investigated.(12)

For example, NCC and CompuServe have reduced the hardware and software startup costs of creating an intranet by jointly providing private intranets using their respective browser and online technologies.(13) Similarly, local providers may lease space on their servers to establish a "virtual server" for a firms Internet/intranet needs. However, privacy and confidentiality of client information must be a prime consideration in evaluating whether to use a virtual server as an intranet hub.

Software considerations. Vendors such as NCC and Microsoft are developing "turnkey" software for intranets that cover all development and user applications. The race between these two providers has captured a great deal of media attention, because the domination of the computer software market may lie in the balance.

This article briefly examines Netscape Navigator (NN) and Microsoft Internet Explorer (MIE). Both of these browsers provide open architecture for second-party add-ons or "plug-ins," and require Windows (3.1 95 or NT), Macintosh or Unix operating systems. Both browsers also support the current HTML standard, allowing them the ability to display all HTML documents. In addition to the standard, both implement "value-added" features that are largely stylistic in nature. Some "add-in" software requires special server features or is only available currently in some browsers.

A major breakthrough in browser technology was the development last year by Sun Microsystems of the Java programming language (which is similar to C++); Microsoft has a similar application, "ActiveX," although MIE also supports Java. Java has great potential for intranet tax applications, among others. When a user accesses a Java program, all the power of what is essentially an embedded microcomputer is unleashed. So, for example, a tax planning spreadsheet, database or other program could be accessed from an intranet without needing to be resident on an individual computer.(14)

HTML-based Web publishing software is useful for developing intranet server pages, access menus md individual home pages. Some of the best-rated programs include Microsoft's FrontPage Version 1.1, GNN's GNNpress 1.1 and Macromedia's Backstage Designer Plus.(15) Such programs generally eliminate HTML "hard-coding" and replace it with automatic HTML formatting, much as a word processor performs simple tasks (e.g., automatic word wrapping) and more sophisticated formatting techniques.(16)

The new browsers (including their plug-ins) now provide audio and video over the Internet or an intranet. Audio and video Web connections provide videoconferencing benefits without significant cost.(17) To participate, each party need only have access to an Internet/intranet installation and computer (with camera and microphone) at the office, home or via a laptop. Continuing professional education can be obtained by using audio with corresponding text, or audio and related video.(18) This technology enables a firm to archive both the audio and slide presentation of, for example, a new tax act or year-end tax planning seminar for current or prospective clients. The program could be played back by accessing the firm's Net home page or intranet at the client's convenience. Clients unable to attend the seminar would find this an enhanced service; there is also marketing potential if such information is available on an Internet home page to any prospective client.

Additional applications. Two additional applications warrant discussion. First, Internet-based technology can now be used for backup of firm computer files. SafetyPosit recently announced that it will support backups of large and small organizations over the Internet with its StorageCenter backup product.(19)

In addition, Microcom's Carbon Copy For Windows Remote PC/Network Access Software uses the Internet gateway to access and control another PC over the Net (e.g., from home to office).(20) This application requires that the plug-in feature be coupled with a NN 2.0 (or later) browser. With a fast communication connection at either the remote user or the remote site, the users Internet connection may be faster than accessing both sites by modem.

Other considerations. Another important consideration is the intranet's existing relationship with the Lotus Notes (Notes) program, which has been adopted by many CPA firms as groupware and is their primary internal communication software. The function of Notes was clearly a major predecessor, by several years, to the current intranet applications. Notes 4.0 has been adapted to the onslaught of intranet applications, thus providing an upgrade path for existing Notes users, who can adapt their Notes applications for a firm intranet.(21)

As was previously discussed, access to firm databases and archives is a principal benefit of intranets. There are many search engines for accessing Web pages with the Internet that are being adapted or designed for intranets. One of the long-standing and popular search technologies is Folio Corp.'s Folio Views. Search engines use sophisticated indexing of intranet pages, databases and archives, coupled with Boolean operators.(22) In general, a good search engine provides most of the features found in the search syntax of databases like LEXIS-NEXIS.(23)

LEXIS-NEXIS recently announced an agreement with NCC to provide access to its databases with the NN browser.(24) It is likely that other providers of tax databases may soon follow with Internet connections. To the extent a firm subscribes to any of these sources of tax information, it would be logical to link to them through the firm's intranet.

Of related interest to tax database users is the evolving application of intelligent agents,(25) expert systems, neural networks and natural language processing. While most of these technologies are still in their formative stages and are beyond the scope of this article, they are nonetheless worthy of mention. All of them are decision aids, particularly useful as tools for "data mining" tax and other databases.(26)

Evaluating Intranet Applications

Several criteria should be used to determine the areas of a firm's information system that could benefit most from an intranet application. The following list of attributes should be taken into account when considering an intranet for a particular set of firm data and documents. The existence of one or more of these characteristics may indicate that a firm is a good candidate for an intranet application.

Short documents. Generally, documents on an intranet should be brief, to maximize the benefits of HTML coding and hyperlinks. If appropriate, longer documents can be reformatted into several shorter sections to make them more conducive to intranet use (e.g., table of contents with hypertext links to the underlying items). Hyperlinked reference material can then be cross-referenced to primary or other relevant documents.

Frequent updates. Documents that need to be frequently updated are usually most appropriate for an intranet, such as calendars, work schedules, project plans, policies and procedures. When such data is posted in electronic form on an intranet, updating is simple, immediate and relatively inexpensive.

Frequent use. An intranet is very efficient for documents that are frequently used. The ability to click a mouse button to access information as needed generally makes an intranet medium preferable to paper-based documents. There is no need to manually retrieve or refile a document, and a paper copy is only a print command away.

Multiple users. Documents designed to inform or communicate with more than one person are also well-suited to an intranet. Instead of making multiple copies of a paper document or circulating a single document among various users, an intranet allows all users to simultaneously access one electronic copy, two or more users each can display the document on their individual computers while discussing its content over the telephone or Internet connection. Thus, conference telephone calls can be combined with intranet technology to pool the resources of different offices within the firm, enabling professionals in different locations to simultaneously view current data and revise it in the process of making a joint decision (e..g., on a proposal). Once the decision is made, each party has instant access and retrieval capabilities.

Multiple authors. Just as with multiple users, the intranet can bring multiple authors together to create a common document that can be edited with the appropriate add-in software as each party simultaneously views it. Editing changes from any author can be instantly viewed by the others and simultaneously incorporated into the document being discussed.

Paperless documents. Documents not required to be in paper form are probably the first candidates for inclusion on an intranet. Some documents (e.g., purchase orders or contracts) may eventually be on paper, but can remain in electronic form until a paper copy is needed. Using an intranet reduces the costs of printing, copying, collating, binding, distributing, filing and updating paper-based documents.

Keyword searchable. Documents containing diverse information can be greatly enhanced if the information is indexed and accessible on an intranet using keyword-search engines. One of the most striking features of intranet-provided data is the users ability to perform specific search queries to locate information on a particular topic. In some ways, intranet search engines can be even more versatile than their powerful and wide-ranging Internet counterparts (e.g., Alta Vista, Lycos, Infoseek). Intranet search engines are limited to and focus on the small domain of a single intranet and can span several web servers within an organization with surprising sophistication. For example, the "Dig" index and search system(27) developed at San Diego State University can perform searches with Boolean expressions, provide password protection for certain confidential documents, and allow "fuzzy searching" for retrieving data not identical or completely relevant to the given search query. Like some other intranet search engines, "Dig" allows users to continuously index frequently used documents by adding keywords to expedite later searches. The added keywords are detected by the search engine, but are hidden when the document is viewed. Thus, the intranets searching capability provides quick and precise access to the particular information sought, instead of reading through an entire document or using a paper-based indexing system, users only need to input a few keywords to retrieve information for decision making.

Producing a Successful Intranet

The successful development of an intranet depends on several factors. First, the security of the intranet and of the information it distributes must be established. Access to document libraries must be controlled and limited to authorized users. Use of passwords, encryption and firewalls at various levels helps to secure the data. In addition to securing information from unauthorized access, files must be managed efficiently and preserved with a reliable backup system.

Second, an intranet pilot document must be selected, one presently being delivered via paper. The employee benefits manual or the monthly newsletter may be likely candidates, because their costs can be easily measured. There is no need to install a comprehensive intranet all at once; an incremental approach, beginning with a measurable pilot application, can yield long-run success.

Third, to ensure control over the timeliness of intranet content, tent, a webmaster should be designated who will be primarily responsible for managing the intranet and ensuring that intranet documents and data files are updated properly. One of the firm's intranet policies should be to require authors of intranet documents to include the date of the last editing change on each such document. This simple practice will allow the webmaster and users to track the currency of an intranet documents.

Finally, as with any system, periodic assessment and controls are needed to maintain an appropriate level of confidence in the systems reliability. As the intranet expands, more control mechanisms may need to be implemented.

Conclusion

This article has barely tapped the potential usefullness of an intranet for CPA firms. Exhibit 3 on pages 566-567 summarizes the potential current and future applications of such technology for tax practices.

EXECUTIVE SUMMARY

* Even more important than the material an intranet user has access to is the need for the system to block access at various levels by unauthorized users - whether they be employees, clients or hackers. * Currency is critical. To ensure control over timeliness of intranet content, a webmaster should be designated to manage the intranet site, including updating documents and data files. * Client access to certain parts of a firm's intranet is a value-added service at relatively low cost that can act as a powerful marketing and communication tool.

Glossary of Internet/Intranet Terminology

Browser: Software for retrieving and viewing HTML documents on the World Wide Web; sometimes referred to as a "Web browser."

Firewall: A combination of hardware and software that, for security purposes, prevents direct Internet/intranet access to an organization's private computers or files.

Graphical User Interface: An icon-based system (e.g., as used in the Windows or Mac operating systems) and corresponding software, including browsers.

Hypertext: The ability to link multiple documents together by accessing one from the other (e.g., a mouse click on a cited Code section in a document brings up the text of the Code section itself).

Hypertext Markup Language (HTML): The coding language used to create hypertext documents for use on the Web.

Java: A new object-oriented programming language that permits, through a Web browser, the downloading of programs that immediately run on the user's computer.

Local Area Network (LAND): Created when computers with network software are connected in a limited area for purposes of sharing resources (e.g., programs, printers) and communicating (e.g., e-mail, Internet access).

Net: Shorthand for the Internet or World Wide Web of accessible sites.

Search Engine: Used to find a HTML page within an Internet/intranet site, or text within a page, that pertains to the subject of interest (e.g., Digital's Alta Vista)

Search Syntax: The search-engine required for keyword searching, i.e., use of Boolean logic ("and," "or" and "not" connectors), wildcards, etc., used with search terms or phrases.

Uniform Resource Locator (URL): The address used to access a specific Internet/intranet site and data on either a browser's location line or a hypertext link in a document.

Web: Shorthand for the World Wide Web or Internet of accessible sites.

Webmaster: The administrator of an Internet and/or intranet site.

Wide Area Network (WAN): A network connecting separate offices in different buildings or in different states and countries.

(1) Black and Pforsich, "An Internet Primer for Tax Professionals," 27 The Tax Adviser 488 (Aug. 1996). (2) The potential importance of intranets to a tax practice and to a client's operations cannot be overstated. Last year, the Wall Street Journal stated that the market for intranets would quadruple in 1995 and triple in 1996; see Ziegler, "The `Intranet," Wall St. J. (11/7/95). P. A-1. Business Week devoted a cover story to the rapid rise of intranet technology and applications; see Cortese, "Here Comes The Intranet," Business Week (2/26/96), p. 76. Fortune reported that the intranet is number three on its technology trends top-10 list; see Kirkpatrick, "Riding the Real Trends in Technology," Fortune (2/19/96), p. 54; see also Holtz, "Intranet: What's All the Excitement?," Communication World (Jun./Jul. 1996). Forrester Research indicates that "the majority of U.S. companies either have it, plan to get it or are studying it"; see id. A major consulting firm uses an Oracle database with a World Wide Web ("Web") front end that enables it to share its expertise among its 5,000 worldwide employees; as a result, those employees have access to company information, including consulting expertise and methodologies; see Bickel, "Building Intranets," 6 Internet World 73 (Mar. 1996). The prototype of this application was developed in one month and initial implementation occurred within three months. A recent Bluestone survey reports that 80% of Web application development within organizations is on internal networks (i.e., intranets); see id. Netscape Communications Corp. (NCC) reports that 80% of the business use of its Netscape Navigator (NN) browser (which currently represents a 75% market share) is for intranet applications. The use of intranets doubled in the six months between the fall of 1995 and spring of 1996; see id., p. 74. In the last few months, both Microsoft Inc. and NCC have published lengthy white papers on their strategies for implementing intranet technologies; see Andreessen, et al., "The Netscape Intranet Vision and Product Roadmap" (http://home 18.mcom.com/comprod/at_work/ white_paper/intranet/vision.html), and Gates, et al.. Microsoft Office Intranet Strategy" (http://www.microsoft.com/intranet/). These items have only scratched the surface of the significance being placed on intranets, most likely because of their major impact on an organizations information systems. (3) One way to envision the Internet/intranet distinction is to think of a firms Web site (i.e., location on the Web) as a multi-tiered interface. At the first level, both outsiders (via the Internet) and firm professionals have access to hyperlinked home pages. The second level may still be accessible by password to clients, but not to other outsiders. The third level could be accessible only by firm professionals and staff, and a fourth level may be available just to certain firm professionals (e.g., partners). What starts at the Internet level, under this scenario, ends at the intranet level. (4) HTML is a standard language for presenting pages on the Web. It enables developers to integrate information systems and,database applications, which then provide, through a browser, the capacity to access hyperlinks, forms,, search engines, etc (5) Public information can also be published by transferring intranet documents to the firms Web page. (6) The uses of intranets are endless (e.g., electronic preparation of a purchase order can be sent immediately to the vendor, who converts the electronic data to a shipping advice and invoice). (7) As noted in footnote 2, NCC and Microsoft have released white papers on their comprehensive intranet configurations and software tools. Apple Computer, Corel, Folio Corp., IBM, Oracle and Sun Microsystems, among others, are also significant players in this market. (8) For a current review of Web servers from the Internet perspective (although generally applicable to intranets), see Murphy and Doyle, "Web Servers Need Power, Speed and Multimedia Savvy," New Media 46 (6/3/96). (9) Forrester's Network Strategy Service has already predicted that intranet technology will displace network operating systems such as Novell's NetWare and Microsoft's NT: see http://www.forrester.com/hp_mar96nsr.htm. For example, word processing and spreadsheet software is being developed that can be used over an intranet. See Udell, "Your Business Needs the Web," 21 Byte 68 (Aug. 1996). (10) See Black and Pforsich, note 1, p. 489. (11) Security is such a critical area that many hardware and software developers are working on it. See e.g., Table of Contents of InfoWorld (7/15/96); see also Pace, et al., "Internet Firewalls: It's Between You and Them," 18 InfoWorld 70 (7/29/96). (12) See http:/www.intranet.co.uk/intranet/firesec.html. (13) See Mills, "Netscape, CompuServe Host Intranets," 18 InfoWorld 8 (5/13/96). (14) As a program is updated or expanded, there is no need to update all the computers on which it resides, promoting more accurate service and producing a considerable savings in maintenance costs. (25) See Galloway, et al., "All-in-One Web Solutions," 18 InfoWorld 72 (5/6/96), and Lindquist and Will-Harris, "Custom Web-Page Design," 9 PC Computing 120 (Aug. 1996). for comprehensive reviews of these and other authoring programs. The new word processing upgrades of, e.g., Microsoft's Word for Windows (in Office 97) and Corel's WordPerfect Suite 7, include HTML editing in WYSIWYG ("what you see is what you get"). (16) The NN and MIE 3.0 browsers, for instance, both support virtual reality markup language, which enables Web pages to be rendered in 3-D. (17) See Udell, "Web Conferencing," 21 Byte 131 (June 1996). (18) The most popular audio plug-in, RealAudio, identifies several existing business and educational applications at http://www.realaudio.com/intranet/examples. html. See "Audio...Video...Live from the Web!," 15 PC Magazine 100 (3/26/96). (19) Se Krill, "Internet-Based Backup Proposed," 18 InfoWorld 8 (6/10/96). (20) See http://www.microcom.com/cc/cc/htm. (21) See Gillmor, "Now It's Webware," 21 Byte 133 (Apr. 1996). (22) See Black, "CD-ROM Tax Research (Parts I and II)," 26 The Tax Adviser 583 (25) Commerce Clearing House provides an "intelligent agent" in some of its software products to aid the researcher; see Dibbell, "Smart Magic," 1 Time Digital 21 (6/24/96). (26) A review of expert systems technology can be found in Black, Carroll and Rex, "Expert Systemes: A New Tool to Enhance a Tax Practice," 21 The Tax Adviser 3 (Jan. 1990). See also Black and Leary, "Technology for Administering Taxes in the 90s," 41 The Tax Executive 541 (Nov.-Dec. 1989). (27) For more information, see Scherpbier, "Intranet Search Engine Software," at http://htdig.sdsu.edu; see also http://htdig.sdsu.edu/install.html to download and install the software.