Finance executives are jittery. That's no surprise considering the subprime meltdown.

Ibbotson Associates, a unit of investment researcher Morningstar Inc., received a patent for a model, based on a balance of human capital (earning potential) and financial capital (savings), which it uses to help plan sponsors and providers develop custom 401(k) target date funds for participants.

Given the vast scale of global companies, corporate travel purchasers and managers need a quick way to pinpoint opportunities for controlling travel and entertainment (T&E) expenditures.

A majority of U.S. investors support the Sarbanes-Oxley Act and believe that the tightened rules mandated by SOX shouldn't be eased, according to a nationwide survey of 1,001 investors conducted for the Center for Audit Quality (CAQ).