US purchasers are being urged to safeguard their organisations against terrorism, disease scares and bankrupt suppliers. Robin Parker reports
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Legal column
Accounting Technician’s regular tax columnist considers the recent inheritance tax decision in IRC v Eversden and its implications for planning for the family home and other assets
Doing everything yourself is counterproductive
Both coaching and mentoring are subjects of some interest in business – including at the AAT. Gill Lane, a professional mentor and coach, explains the benefits.
In the search for faster, more effective staff development, some organisations are applying just-in-time principles to training. Helen Ellison explains
Chief executives are coming to appreciate the importance of purchasing and supply management to their organisations, but what exactly do they want from the function? Geraint John finds out
In traditional contracts, the purchaser is responsible for arranging finance of new assets, which makes the choice of funding important. Mark Moore explains why PFI could be an option
Supermarket chain Sainsbury’s has been overtaken by rivals Tesco and Asda Wal-Mart and market changes in recent years, but the supply chain is at the heart of its recovery plan. Alison Campbell reports
Has rolled-up pay had its day?
The decision to send out corporate Christmas cards raises a volatile mix of professional, emotional and political questions for companies and their purchasers. Celia Poole reports