Some people will wonder why it has taken so long.
LAST May The Herald revealed the plight of thousands of Scottish businesses, locked into shocking interest payments on complex hedging products sold alongside business loans.
ABUS pass is of no earthly use if there is no bus to catch.
IT could have been a rammy; instead it was sweetness and light, on the surface at least.
IN any pub, cafe or hairdresser, the stories can be heard.
QUESTION: What goes up and down simultaneously?
HERE we go again.
WHAT'S not to like about mackerel?
IN the 1760s, it could take a fortnight to travel between Edinburgh and London by coach.
SCOTLAND'S local government workers all hope that their pension scheme will bring in "healthy returns".
WE have had the pasty tax and the granny tax.
THERE will be no medals for the palace official who authorised the interview with Prince Harry in which he likened killing insurgents to playing a computer game.
Divorce is traumatic for everyone involved, and with more than 9000 married couples separating each year in Scotland, there is plenty of scope for heartache.
British people are more likely to change their partner than their bank.
As befits Burns Day, Scottish Conservative leader Ruth Davidson opened her speech yesterday with some lines from the bard: "O wad some Pow'r the giftie gie us, To see oursels as ithers see us."
For the three Rs, read the three Ts: trade, tax and transparency.
MANY happy returns to Robert Burns.
For anyone in the financial services community concerned about the image of bankers, it will make depressing reading.
The sight of patients lying on hospital trolleys and handwritten signs warning others of an eight-hour wait for beds feels like something out of another era.
David Cameron is taking perhaps the biggest gamble of his career today when he promises the British people an in-out referendum on the EU, if his party wins a majority in 2015.
The idea of a UK triple-dip recession used to be the stuff of nightmare.
There are two million people on the NHS Organ Donor Register in Scotland – that's more than 40% of the adult population and a higher rate than elsewhere in the United Kingdom.
FOUR years ago Barack Obama made history when he was sworn in as the 44th – and first black – President of the United States.
Where are George Osborne's infamous shirkers; the skivers who, according to the Chancellor, lie in bed with the blinds closed while the strivers go to work?
Most patients value consistency in their relationship with the NHS: the chance to build up empathy, knowledge and trust with the same doctor over the course of a treatment or a stay in hospital.
IT has not been the best start to 2013 for Scotland's high streets.
The long dead American socialist Eugene Debs once famously said "while there is one soul in prison, I am not free".
A band of heavily armed terrorists willing to die for their cause; explosives in a huge gas facility; an international workforce held hostage in one of the remotest spots on earth in a country whose army is a by-word for brutality: the chances of a peaceful resolution to the Algerian hostage crisis never looked good.
The great 18th century Irish-born statesman and philosopher Edmund Burke once said: "A representative owes not just his industry but his judgment." Gordon Matheson is the most powerful figure in Scottish local government.
CHINESE art, Roman antiquities, medieval stained glass, French Impressionists, Dutch paintings, British portraits and so much more.