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Hi, any recomendation? Finding a school for my friend. Looking to take accounting up to diploma level. Applicant has no prior accounting knowledge nor experience. Thanks!

Mark Mobius, Executive Chairman, Templeton Asset Management, Ltd. The Fed's efforts to bolster the markets by providing more funds to more market players for longer periods and against broader ranges of collateral were urgently needed, and should be even more aggressive. We believe the Fed is right to accept mortgage-backed securities as collateral for central bank loans. But more importantly, the Fed should revise the entire accounting system and eliminate the mark-to-market requirement, which causes distortions when markets are as dysfunctional as they are now. Requiring banks to mark down their mortgage assets to market prices, even though trading in these securities is so illiquid there are no reliable market prices, is driving the downward spiral. What is happening is that as soon as you revalue one set of securities, everybody else has to do the same thing because that becomes the benchmark. Accounting firms and auditors must be sanctioned for making accounts extremely opaque in addition to creating a system in which too much subjective judgment is left to them and their clients, company managements. Without the current write-downs, banks would probably have enough capital to lend out to homeowners. Of course, the prices of the stocks of our emerging market portfolios have been affected by market turbulence but we continue to seek investment bargains and stick to our proved investment strategy. We are currently finding many opportunities for bottom fishing. Price declines in many stocks have exceeded 50%, making them highly attractive.