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Recent Editions

North America
Human Times
The Trump administration is set to terminate a program initiated by Elon Musk that required federal employees to summarize their weekly achievements. The Office of Personnel Management (OPM) plans to announce the end of the so-called "five things" email, which aimed to enhance accountability but faced backlash from department heads and confusion among workers. Scott Kupor, a venture capitalist who took over at OPM last month, had previously described the processing of the weekly response emails as "very manual" and "not efficient." He had said: "It is "something that we should look at and see, like, are we getting the value out of it that at least the people who put it in place thought they were." The decision marks a shift away from one of Musk's most controversial initiatives, following tensions between him and President Trump over various issues.
Full Issue
UK
Human Times
Nearly two-thirds (64%) of senior IT decision makers at large companies expect their HR and IT functions to merge within five years, according to a survey by Nexthink, a firm that makes workplace software. Tracey Franklin, the chief people and digital technology officer at biotechnology company Moderna, says her role is being an architect of how work is done. She explains: "I am responsible for the entire HR function and the entire IT function . . . It's [about] how work flows through the organisation, and what should be done with technology – whether that's hardware or software or AI – and where you complement human skills around that." Meanwhile, software company Covisian merged its IT and HR teams in 2023 under the leadership of Fabio Sattolo, chief people and technology officer. He was previously CTO. "If we bring [IT and people] together, we can have a common vision for how technology can have an impact on people and how people can adapt and evolve to leverage the new technology," Sattolo says.
Full Issue
USA
Education Slice
Students are increasingly turning to artificial intelligence tools like ChatGPT for homework assistance, prompting educational platforms to adapt. OpenAI's recent "study mode" aims to function as a tutor, while Google has introduced study-oriented tools. Chegg chief executive Nathan Schultz noted: "We were trying to be everything to every student in a pre-AI world," as the company shifts focus to long-term engagement. Macmillan Learning's AI tool employs the Socratic method to guide students, enhancing their learning experience. However, some students express concerns about over-reliance on AI, with 66% of students using ChatGPT regularly, according to a July 2024 report from the Digital Education Council. Sally Simpson, a Ph.D. student, argues that AI diminishes educational value, arguing that it "cheapens people's education." Professors are also adapting, with Amy Lawyer emphasizing the need for handwritten assignments to combat plagiarism.
Full Issue
USA
Accountancy Slice
President Donald Trump is expected to sign an executive order (EO) later today allowing alternative assets such as private equity, cryptocurrencies and real estate into 401(k)s. A senior White House official said the EO will direct the U.S. Secretary of Labor to review fiduciary guidance on private market investments in 401(k) and other defined-contribution plans that are governed by the Employee Retirement Income Security Act of 1974 (ERISA). While there is no law prohibiting plan sponsors from offering private market investments to employees, they have traditionally steered clear of them because they have a fiduciary duty to provide a menu of prudent, reasonably priced investments to plan participants. The president’s executive order won’t change policy, but it will clarify his position to the rest of the government, Jaret Seiberg, a financial services policy analyst at TD Cowen Washington Research Group, said in a research note. “It will still require the agencies to craft new rules. That could take into 2026,” he added.
Full Issue
Scotland
Legal Matters Scotland
Victims of serious crimes in Scotland now face an average wait of 1,032 days for a verdict in the High Court, nearly double the 520 days recorded before the Covid pandemic. The backlog of cases has surged, with scheduled trials rising from 390 to 818 since 2021. Liam Kerr, Scottish Conservative justice spokesman, stated: "These damning figures highlight that the SNP is miserably failing to clear the horrendous backlogs in Scotland's courts." The Scottish Government claims to have invested over £201m in recovery funding to address these delays. The Scottish Police Federation has warned that delays and collapsed trials are placing strain on frontline capacity.
Full Issue
North America
Legal Slice
The U.S. federal judiciary's electronic case filing system has been compromised in a sweeping cyber hack that is understood to have exposed sensitive court data in several states. The Administrative Office of the U.S. Courts, which manages the federal court filing system, first determined how serious the matter was around July 4, said a source. The office, and also the Justice Department and individual district courts around the U.S., are still trying to determine the full extent of the incident. “It’s the first time I’ve ever seen a hack at this level,” observed one person with knowledge of the incident who has more than two decades' experience on the federal judiciary.
Full Issue
Europe
Risk Channel
US Secretary of State Marco Rubio has ordered US diplomats in Europe to launch a lobbying campaign against the European Union's Digital Services Act (DSA). A State Department cable - the headline of which described it as an "action request" - said the EU is pursuing "undue" restrictions on freedom of expression by its efforts to combat hateful speech, misinformation and disinformation, and the DSA was further enhancing these curbs.
Full Issue
North America
CFO Slice
Companies are expressing optimism about President Donald Trump's new tax law, known as the One Big Beautiful Bill Act (OBBB), which allows immediate expensing of domestic capital costs. AICPA Vice Chair Jan Lewis said: "It gives a definite advantage to domestic R&D." The legislation is expected to ease concerns amid tariff uncertainties, with 19% of Russell 3000 companies mentioning it in earnings calls. Companies like Johnson & Johnson and AT&T are already planning significant investments and expansions, with AT&T anticipating up to $8bn in cash tax savings. However, some firms, including Ford Motor and Boeing, are still evaluating the law's impact. AICPA chief executive Mark Koziel cautioned that the tariff situation complicates the financial landscape for businesses.
Full Issue