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Technical articles

• Understanding the importance of appraisals
• by John Ball
• relevant to Paper 1.3
• Just-in-time operations and backflush accounting
• by Shane Johnson
• relevant to Paper 3.3
• The risk and return relationship part 1 - portfolio theory
• by Patrick Lynch
• relevant to Paper 3.7
• The risk and return relationship part 2 - CAPM
• by Patrick Lynch
• relevant to Paper 3.7
• How to approach performance appraisal questions
• by Steve Scott
• relevant to Paper 2.5, Paper 1.1, Paper 6

Feature articles

• Contraband
• Cigarette maker Philip Morris is on the brink of finalising a settlement with the European Commission to end a long-running conflict over allegations that the company colluded in tobacco smuggling
• Fair value hit to share payment schemes
• It hardly counts as a shock that proposals from the IASB - subsequently endorsed by the FASB and ASB - to report the value of share options as expenses in company accounts have been met by a barrage of flak in the United States
• The Specsavers vision
• Victoria Ashton looks at Specsavers' development over the past 20 years, and talks to ACCA students and members who have contributed to its success
• Rule breakers
• Italy has been publicly humiliated by the European Commission for breaching the Stability and Growth Pact rules of limiting budget deficits to 3% of GDP
• Centenary wrap
• Updates on events that have taken place so far as part of ACCA's year-long centenary celebrations
• An insider's guide to exam day
• Essential advice on ensuring the lead-up to your exams runs smoothly and helpful tips for getting it right on the day

Learning centre advice

• 3 things you should know about - work overload
• How to: manage stress

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