Looking forward.

• Author: Heffes, Ellen M.
• Position: Editorial

In what is becoming a tradition at Financial Executive, we present our fourth annual "Outlook" issue, in which we've asked experts in a variety of sectors important to business to provide some informed discussion on what they expect in 2012.

This year, in a somewhat somber, subdued way, we look ahead to 2012. While it is looking early on to be much the same as last year--from the perspective of turbulent and rocky global financial markets, slow or no business growth, stubbornly high unemployment numbers, etc.--it is impossible to predict with certainty what will happen.

In the United States, it's been a relatively slow year for new laws and regulations, as much of 2010's sweeping health care and financial reform bills are not yet implemented--in fact, many of the rules emanating from these two massive pieces of legislation have not yet been written. In addition, the constitutionality of sections of the health reform bill will be addressed by the Supreme Court this year. A ruling is expected during the summer, just ahead of the 2012 presidential and...