Trainee accounting technicians preparing for assessment in Unit 8 Management of Cost and Enhancement of Value need to know the concept of cost reduction.
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As thousands descend on music festivals, we examine a unique recruiting challenge
Purchasers must cry foul if they find unethical behaviour in their supply chains, says John Ramsay. But they may have to be forced into doing so
Legal column
There are seven offences in the UK of ‘obtaining by deception’. But what does this means and how you can help clients protect themselves against accusations of deception?
With its long history as a trading nation and its outward-looking economy, The Netherlands is an exciting place to work, despite its vulnerability to global pressures.
The Office of Fair Trading’s recent decision to fine 10 companies more than £18 million for fixing the price of football kit raises some issues for buyers. Susan Singleton explains
In 1993, Graham Pitt had an idea and persuaded his wife and two friends to help him carry it out. Computers for Charity is still a good idea ten years on, say the partners.
Next month sees the latest round of students taking their CIPS examinations. In the second of two articles, Steve Shaljean-Tilley explains how to make the most of it
The same mistakes tend to appear time and again in the certificate and graduate diploma exams. Steve Martin offers advice on what to avoid and how to get the best mark possible
Tax column
AT’s resident tax expert ponders the subject of Capital Gains Tax planning and, in particular, of making business asset taper relief work for you once the rules change next April.