Financial services consulting giant Accenture, formerly Andersen Consulting, has announced a FlexLeave programme in which 800 currently superfluous but still valuable staff are being encouraged to take a sabbatical for up to a year on full benefits and 20% of basic salary. CSFB has already offered its 150 graduate recruits the chance to defer their new job for a year. The bank will pay them a £15,000 retainer and expects them to do something worthwhile to develop themselves before they take up their post - though bumming around the Antipodes or South America is not wholly banned.