... last out.

We rummage through in-box and postbag to bring you astonishing insights from the business world. If you've been on the receiving end of such wisdom and would like to pass it on, please send the most obvious and the most obscure in corporate communications to rp1@caspianpublishing.co.uk clearly labelled "Last out".

Sounds pretty skilful to us

He's not the Messiah ...

"Spiritual Conversations with Creatious, a Voice of Being hosted by Cathy Fischer.

"For more than 20 years, Creatious has shared an understanding of the True Essence of Being--the energy represented by 'all things seen and unseen, of which we are part and all'.

"For most individuals, the process of acceptance starts out as an intellectual pursuit. Through further study and contemplation we move next to a belief of all Being and finally, if we are blessed, to a knowing of all Being.

"Through an evening dedicated to inquiry with Creatious, you will be provided with answers to personal and world challenges. The evening will include guided meditations led by Creatious--a voice of all Being. What you experience this evening will further demonstrate and enhance your inherent knowledge that you are an integral part of all Being.

Date: Saturday, December 5.

Time: 7.30pm.

Location: West Hartford Senior Center.

Cost: $20 per person or $35 for two attendees.

"I am in deep gratitude to be able to experience Creatious in a weekly study group. Come and experience Creatious for yourself.' Robin Clare, chief inspiration officer." Enlightened Professionals.

As opposed to the VAT bills you greet with whoops of delight?

"Technology businesses are facing an unwelcome value-added tax bill if a European Commission proposal to change the rules for VAT group registrations is implemented." Grant Thornton.

[ILLUSTRATION OMITTED]

Gritty honeymoon could harm one of our stock-market jewels

"Stuart Rose's legacy at Marks and Spencer has been an enviable and sustainable brand rejuvenation that cannot be overstated. Yet much remains to be done, and the shares look fairly valued, having risen in strong support of Marc Bolland's impending appointment as CEO. The market's infatuation can last only so long without a stronger foundation, which will otherwise see M&S on a long-term languishing spiral.

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