Parts of the animal which before the BSE and e-coli scares had a market value now carry a disposal charge, while the number of inspectors and monitors has mushroomed.

BBC: Scotland: The beef industry's challenge

Eighteen days later Mr Flowers had acquired a controlling interest in Enstar, a small firm in Alabama that had two big attractions: a stockmarket value beneath its cash holdings, and a tax-loss to carry forward.

ECONOMIST: Face value

It should be the audit committee, not management, that decides whether an auditor should be allowed to carry out non-audit work over a certain value.

ECONOMIST: ��Errors of judgment�� are piling up at Andersen

"As the Government goes down the route of championing vocational education they need to make their mind up as to whether all qualifications are of value, or if it is simply particular academic subjects which carry weight when judging a school, " said general secretary Christine Blower.

BBC: 'Gaming' the school league tables?

Treasurys remain a top choice for investors who value short-term safety over long-term growth because they carry negligible risk of default, says Erik Weisman, a portfolio manager at fund company MFS Investment Management.

WSJ: Upside: Finding Better Bond Yields Overseas

First, they must carry a pro rata profit actually earned by the fund, instead of a fixed return being tied up with their face value.

FORBES: Islamic Funds - Sharia Law and Investment Structures