Poor old you (Record no. 73346)

MARC details
000 -LEADER
fixed length control field 01245cam a2200217 4500
001 - CONTROL NUMBER
control field ABS66962
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030903n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u123487
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Leftly, M.
245 ## - TITLE STATEMENT
Title Poor old you
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Building
Volume/sequential designation 1 August 2003, 19-20(2)
520 ## - SUMMARY, ETC.
Summary, etc. Comments on the pension funds deficit which is affecting many firms. Notes that the construction industry in particular is one of the worst hit sectors and affected even more by accounting rule changes being introduced in 2005. Here deficits in pension schemes will have to be listed in a company's bottom line reducing the value of a company. Reports how many firms have been forced to close their final salary scheme including construction conglomerate Montpellier and more recently Rok and Alfred McAlpine. Some contractors have stated their intentions not to close their schemes immediately but they cannot be certain about the future. With details of final salary and money purchase schemes.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PENSION SCHEMES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINAL SALARY PENSION SCHEMES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MONEY PURCHASE PENSION SCHEMES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ACCOUNTING RULES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 03/09/2003   ABS66962 123487-1001 06/08/2019 1 06/08/2019 Journal article