Nearly 300,000 Junior Isas were opened last year as the popularity of the children's savings accounts gathered momentum.
There were 184 Scottish company insolvencies in the second quarter of 2013, a 29% rise from the previous quarter's 156, according to latest figures from the Accountant in Bankruptcy.
Scotland's economy has seen dramatic reductions in business distress, says insolvency specialists Begbies Traynor.
THE Scottish Government is backing the £3.6 million tax crackdown on the fishing industry north of the Border.
Scottish fishermen evading tax have been warned they face heavy fines and potential prison sentences as part of a major crackdown.