So there you all are again. Back from your hols looking bronzed and beautiful from the break. Refreshed from the idyllic lazy summer days lying in the sun or dashing in and out of the sea. You are still remembering the long hot evenings, with a drink in hand, watching the sun sinking in the haze. Hmm. So you went abroad then? Here, if you blinked, you missed it. Summer, I mean. Back here at The Treasurer, work has been unceasing to ensure that the September issue makes your return to the fray enjoyable but instructive, useful and relevant. Thoughts will be turning to year-end and to getting those deals under the belt to ensure that the company is positioned as it ought to be when it comes to the accounts. What more relevant topic could there be then as a Spotlight than ‘Trends in Financing’? The Treasury Practice section covers the sensitive subject of fraud, the potential for which has increased significantly. We also continue our series of personal views on the Association’s education process, with contributions from some CIMA students who benefit from fast track exams. We welcome back the ‘Forum’ with an interesting article from Neil Cotter at Logica, looking at what the future could hold for electronic dealing systems. Those of you who are interested in e-dealing should also look at the article on electronic trade confirmations in the corporate FX market on page 31. The IT & E-commerce section also welcomes back the IT bulletin board for developments in treasury management systems. The International section, with its usual broad scope, covers India, examining changes in the banking and the insurance industries, as well as the financing of infrastructure services. And finally, remember that one of the primary aims of this magazine is to inform and educate members of the Association. If you have an experience that might aid in that objective, or, like Neil Cotter on page 22, have an opinion on a topical subject, do let us know. If you are too busy to put the story into a full piece for the magazine (and you probably are), maybe we could help. Even the bones of a topic might provide a short item which others might value. Maybe you have topics on which you would like to see some more articles written, to gain an insight into how others have tackled a situation; if so, give us a call – new ideas are always welcome. ARTHUR BURGESS
