It's not easy to assess the growing impact women are having on finance departments, but one thing is clear: When it comes to perceptions of the obstacles and opportunities facing them, women and men remain far apart. Treasury & Risk and JPMorgan Chase surveyed finance professionals in the second annual Women in Finance survey and found wide desparity on everything from glass ceilings to career advancement. This year's survey is based on the answers of 383 treasurers, CFOs and other finance executives, taken between Oct. 18 and Oct. 20 2006.

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