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Financial Management (UK)

Offers you should refuse?

Offers you should refuse? Picture this: you decide to leave your current employer. You start job-hunting, get an interview and receive a job offer with better career prospects, more money and a newer company car. You resign and tell your boss you are leaving because you’re unhappy with your job, work culture, colleagues, hours, salary, […]

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Financial Management (UK)

It’s a fair swap

It’s a fair swap Ruth Prickett Barter may be the oldest form of trade, but it is certainly not history. Ruth Prickett finds out what today’s sophisticated global barter exchanges and corporate barter firms can offer you Scenario one — a bright summer morning a long time ago: Ug comes out of his cave clutching […]

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Financial Management (UK)

Francis Braganza explains how to prepare a cash flow statement, using November 2005’s question as an example, with dates advanced two years

Financial analysis: Francis Braganza explains how to prepare a cash flow statement, using November 2005’s question as an example, with dates advanced two years Francis Braganza It is said that the aim of cash flow reporting is to explore ways in which the underlying liquidity of a reporting entity can be revealed in accounting terms. […]

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Financial Management (UK)

Tim Thompson presents a sample self-test question that explains what process costing does—and does not—tell us when it comes to evaluating joint products

Management accounting—decision management: Tim Thompson presents a sample self-test question that explains what process costing does—and does not—tell us when it comes to evaluating joint products Tim Thompson One of the learning outcomes of paper P2 states that candidates should be able to: “Explain why joint costs must be allocated to final products for financial […]

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Financial Management (UK)

is your diary over Christmas packed with lacklustre corporate schmooze-fests and uninspiring client lunches? If so, Louisa Roberts finds out what your company could be doing to give key customers an unforgettable experience

Play as you earn: is your diary over Christmas packed with lacklustre corporate schmooze-fests and uninspiring client lunches? If so, Louisa Roberts finds out what your company could be doing to give key customers an unforgettable experience Louisa Roberts I blame New Zealand. Its breathtaking scenery seems to instil its inhabitants with a mysterious need […]

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Financial Management (UK)

Financial Planning Using Excel

Financial Planning Using Excel Angela Smith FINANCIAL PLANNING USING EXCEL Author: Sue Nugus Publisher: Elsevier/CIMA Publishing Price: 19.99 [pounds sterling] ISBN: 0 7506 6355 3 Unlike many books, this one is exactly what it claims on the cover: “useful to all management accountants–both qualified and still in training”. Students will benefit from practical examples that […]

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Financial Management (UK)

Boots’ remarkable move last year to shift its pension investments exclusively into bonds was prompted by several factors, not least of which was the advent of FRS17. Fiona Ross considers whether the company’s controversial decision to turn its back on equities will prove to be the right one

Bond bombshell: Boots’ remarkable move last year to shift its pension investments exclusively into bonds was prompted by several factors, not least of which was the advent of FRS17. Fiona Ross considers whether the company’s controversial decision to turn its back on equities will prove to be the right one Fiona Ross The disappointing performance […]

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Financial Management (UK)

Health, Trade And Human Rights

Health, Trade And Human Rights Belinda Webster HEALTH, TRADE AND HUMAN RIGHTS Author: Theodore MacDonald Publisher: Radcliffe Publishing Price: 11.99 [pounds sterling] ISBN: 1 84619 050 9 Health, Trade and Human Rights conveys the core issue of trade inequality between the first and third worlds by demonstrating how a growing divide in health and human […]

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Financial Management (UK)

diversifying your portfolio is a sound equity investment practice, but that alone is unlikely to maximise your returns. Malcolm Howard offers some other ideas

Accounting for unsystematic risk: diversifying your portfolio is a sound equity investment practice, but that alone is unlikely to maximise your returns. Malcolm Howard offers some other ideas Malcolm Howard According to finance theory, the risk associated with securities can be divided into two categories: systematic (market) risk and unsystematic (non-market or specific) risk. Unsystematic […]

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Financial Management (UK)

Third-generation website

Third-generation website Building on the success of its award-winning website, CIMA has launched its third-generation site offering new services, enhanced content, greater interactivity and excellent navigation. New features include a knowledge bank, a full range of study resources, news from top international titles and on-line access to Financial Management and CIMA Insider. Password-protected areas offer […]