Articles from Financial Management (UK) (April 1, 2004)

Title	Author	Type	Words
A moment on the lips ... a lifetime on your record. The stigma by those brave enough to blow the whistle on their employers' malpractice is enough to deter most would-be 'conscientious objectors' from speaking out. But the Public Interest Disclosure Act is making life easier for them--and giving employers far more incentive to adopt sound policies on disclosure.	Berens, Camilla		2903
An OFR you can refuse?	Murray, David	Letter to the Editor	319
Analyst guidelines for investors.		Brief Article	143
Armful practice? The National Blood Authority has radically changed its problematic cost allocation method for joint blood products, but the new approach is equally flawed--if not more so. Paul Trenchard and Rob Dixon report on their CIMA-funded project to develop a third way based on the usefulness of products rather than profitability.	Trenchard, Paul; Dixon, Rob		1324
Blow the budget?	Cassell, Merrill	Brief Article	228
Bolt-on wonderers: councils have taken a lot of flak--deserved of not--for perceived inefficiency in financial management over the years. Willie Seal and Amanda Ball report on their CIMA-funded research into two authorities' budgeting practices to determine whether the problem of incrementalism is a thing of the past.	Seal, Willie; Ball, Amanda		1306
Cartesis[R]: the 'should we, shouldn't we? 'debate on planning and budgeting rages on as the pressure on CFOs to achieve even greater accuracy from performance management processes increases. With the help of new research findings, Jonny Cheetham answers your questions.	Cheetham, Jonny		814
CIMA awards prizes to top work-experience students.		Brief Article	239
CIPFA proposes end to council tax: but the alternative funding method resembles poll tax.	Berens, Camilla		331
City firms fail to give employees training on FSA regulations.		Brief Article	245
Customs clamps down on VAT fraud.		Brief Article	266
DTI focuses on executive pay.		Brief Article	163
Editorial comment.	Prickett, Ruth	Editorial	522
Electronic recognition: the introduction of new regulations and the extension of existing legislation have at last brought UK copyright law up to date with the internet age. Terry Corbitt offers his guide to the changes.	Corbitt, Terry		782
Fill in the census and win an Apple iPod.			218
Firms quizzed on school reform.		Brief Article	178
Flexible work lures accountants into public sector.			355
Free tax guidebook published.		Brief Article	83
IASB chairman warns IFRS2 may cut 10% off EU firms' profits.			336
IASB issues draft interpretation.		Brief Article	69
Intensive care: Ashford and St Peter's Hospitals NHS Trust was in such poor condition before the arrival of its new chief executive, Glenn Douglas, that many insiders believed that the plug would be pulled on it. He explains to Ruth Prickett how his survival plan has helped the trust to come off the critical list.	Prickett, Ruth		1620
It's a mini adventure: if a big company is supposed to be beautiful for institutional investors, does that mean small is successful, sexy or suicidal? Independent research is the key to knowing.	Stewart, Jamie		869
Legal loophole allows SMEs to avoid audit.			567
New president for South Australia.		Brief Article	59
NHS aims to top popularity poll.		Brief Article	133
Non-prescription remedy: research into performance improvement in the NHS suggests that the most successful initiatives are not sophisticated schemes designed at the top level. Phil Barden explains why staff on the front line will set themselves tougher objectives than any targets imposed from on high.	Barden, Phil		1147
Observe the highway code: the prevalence of mobile PCs represents a huge security headache for firms. Magnus Ahlberg warns that overworked IT managers may end up certified if their software encryption system isn't.	Ahlberg, Magnus		769
One-stop-shop FRSSE.		Brief Article	201
PIFs plan to build UK property funds.		Brief Article	291
Presidential engagements.		Brief Article	41
Recyclers get helping hand.		Brief Article	132
SEM theme for Malaysian event.		Brief Article	150
Spent force? Resource accounting and budgeting (RAB) was designed to bring the benefits of commercial accounting to the public sector. Five years on, Bill Aiken reviews progress and warns of a potential lost opportunity: the chance to focus on managing resources to deliver outputs.	Aiken, Bill		1742
Take the register.	Allen, Mark	Brief Article	107
Tax advisers see red over grey area: accountants and lawyers are being warned that the tax-evasion requirements in the Proceeds of Crime Act could create a double risk.	Berens, Camilla		348
The great wastes of Canada.	Denness, Martin; Grimshaw, Kathy	Brief Article	274
US investors heat up climate debate.			351
Whitehall FDs to get qualified: Mandarins are under pressure to gain relevant credentials.	Berens, Camilla	Brief Article	247
Who needs options anyway? The debate on expensing stock options in the income statement has registered well with the legislators, writes Merrill Cassell, but the impact of the valuation process is still problematic.	Cassell, Merrill		869