Charitable status is inherently linked in many jurisdictions with the requirement that an entity must be established for public benefit. But, until recently the public benefit principle had relatively little impact on the operations of most established charities. However, in England and Wales, reforms linked to the Charities Act 2006 led to a new requirement for public benefit reporting in the trustees' annual report (TAR) of every registered charity. This new narrative reporting requirement had the potential to affect the understanding of accountability by charities. The paper investigates the impact of that requirement through a study of over 1400 sets of charity reports and accounts and subsequent qualitative work with trustees and others involved in preparing TARs.

http://shura.shu.ac.uk Management accounting information and the board meeting of an English Further Education college Purpose This paper aims to investigate the intersection between corporate governance and management accounting information within the board meeting of an English Further Education college. Design/methodology/approach The empirical fieldwork uses an interventionist approach. Board members' mental models of a management accounting boundary object are analysed. Findings The paper supports Parker (2007) and Cornforth & Edward's (1999) observation that, within a board meeting, collaborative 'micro-management' type talk is considered to lie outside of the acceptable remit of non-executive and executive board member interaction. Such an attitude can prevent an intertwining of management accounting information and other mental models of an organisation occurring. This can preclude management accounting information from rendering an organisation visible, in an expansive manner, within a boardroom. Research limitations/implications Interventionist researchers working within the black box of the board are encouraged to design more radical and collaborative interventions than the interview/report format used here. Practical implications Non-executive directors might benefit from being offered the opportunity to interact with management accounting information outside of the formal board meeting and committee structure. Originality/value A deeper understanding of how directors' mental models, boardroom behaviours, and attitudes influence their interaction with management accounting information is offered. Insight into the limitations of using management accounting information in the boardroom is developed.

ConclusionsThe overall median value (table 1) for clarity of documentation, discharge and follow up plans, documentation of the newborn infant physical examination (NIPE) and antenatal paediatric alert (which notify antenatal problems) improved from 4 to 1 showing improvement in overall communication and facilitated daily reviews by structuring documentation, this could be further reviewed. There are recent reviews that recommend combined notes for medical and nursing/midwifery staff, so that important information is not lost between teams. A daily review sheet will greatly aid this process.

high dose RTX without IS and children given all RTX regimens with IS were significantly lower than in those given the low RTX dose without IS. Adjusted hazard ratios (HR adj ) ranged from 0.33 to 0.44 (ps <0.008). Conclusion Rituximab dose and use of concomitant IS hade important effects on the long-term control of complicated FR/ SDNS. Children given the low dose of RTX without IS had a shorter relapse-free survival than the other children.

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