Graham Stewart with the stories and issues making the news in business. Managing director of Linn Products, Gilad Tiefenbrun, tells Graham how the premium hi-fi manufacturer came back from the brink of collapse and why he's continuing to beat the drum for manufacturing in Scotland. With this week's figures from the Accountant in Bankruptcy showing that record numbers of companies went bust in the last three months, we ask Bryan Jackson, corporate recovery partner at accountancy firm PKF, what's behind the sharp rise. And Gillian Marles reports on how the weather can affect a company's bottom line, following the Scottish finance secretary's comments that severe wintry weather was partly to blame for the country's near-static growth figures.