Carl Merkle is the Director of Corporate Projects for Shier Systems & Software, Inc. and is responsible for managing delivery of ultra-mobile computing and communications business solutions to corporate accounts. A CPA by background, previously he was a senior manager with Ernst & Young, LLP. Carl lives in Irvine, California with his wife and three children, where the use of handheld PCs is woven into the fabric of their daily activities. He can be reached by e-mail at: Carl@Shier.com or by voice-mail at 714-559-1142.