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The purpose of this paper is to investigate how trustees of small English registered charities understand and own the reporting and accounting requirements with which their charities must comply.

The research described is a multi-pronged qualitative and inductive study of three small Yorkshire charities as they approve their annual accounts. The case studies are based on observations of trustee meetings and interviews with a range of trustees and their independent examiner or auditor. The use of a practice lens focuses on the behaviours of individuals to understand the sense that they make of their charity’s accounts.

Trustees' understanding of their financial statements is limited; they tend to rely on key individuals who have knowledge. Group responsibility creates a shared way of understanding the financial statements. Treasurers and independent examiners simplify information for the trustees even resorting to corner cutting and rule bending. Narrative reporting is given very little attention. Trustees read their financial statements as a report to them not by them; accountability notwithstanding, thus ownership of their financial statements is conferred not intrinsic.

The findings are drawn from three specific case studies and therefore cannot be generalised, but they offer rich qualitative insights into small charities’ accounting and reporting.

This research provides a unique multi-viewpoint analysis of charity practices, and through its use of a practice lens dives deeper into examining trustees’ understanding and behaviour.

The purpose of this paper is to explain new initiatives announced by SEC Division of Enforcement Director Robert Khuzami on August 5, 2009 as Phase I of the division's self‐assessment.

The paper outlines five initiatives: creating specialized units; creating an Office of Market Intelligence; streamlining the Division's management structure; fostering cooperation by individuals in staff investigations, and using the Division's resources more strategically in areas such as mortgages and the credit crisis, Ponzi schemes, and cross‐market misconduct.

The Division expects the structural and process changes to make the enforcement staff more nimble and effective.

The paper offers practical guidance by experienced securities lawyers.

These details and drawings of patents granted in the United States are taken, by permission of the Department of Commerce, from the ‘Official Gazette of the United States Patent Office’. Printed copies of the full specification can be obtained, price 10 cents each, from the Commissioner of Patents, Washington, D.C., U.S.A. They are usually available for inspection at the British Patent Office, Southampton Buildings, Chancery Lane, London, W.C.2.

The working day has always comprised frequent interruptions. Yet the frequency and intensity of these disruptions appear to be on the rise as a result of advancing technology, increasing interdependent work processes, and changing work environments (e.g., open-plan offices). Interestingly, there have only been a handful of studies on workplace interruptions, and the primary focus among researchers has been on the effects of interruptions on task completion. In this chapter, we argue that interruptions at work can be conceptualized as emotion-inducing events. We draw on research across different disciplines to develop a framework to show how the work-enhancing or work-hindering effects of different types of interruptions are, in part, determined by the employees' capability to manage (regulate) their emotional responses.

We initially review the literature regarding workplace interruptions. We then develop a framework for understanding the different types of interruptions experienced by individuals at work and then use this framework to develop a model linking interruptions to emotion regulation drawing on Affective Events Theory (Weiss & Cropanzano, 1996). In essence, we advance our understanding of work interruptions by considering these as events that are able to produce positive or negative affective reactions that may enhance or hinder work performance.

The framework presented in this chapter increases understanding of the different types of workplace interruptions and shows how emotion regulation impacts subsequent work-related outcomes. This chapter provides valuable insights into the nature of work interruptions to identify both positive and negative aspects of work interruptions to establish two different domains of work interruptions that may improve (work-enhancing interruptions) or thwart (work-hindering interruptions) work-related outcomes. Theoretical and practical implications are discussed.

This chapter challenges and augments the received view of the history of symbolic interaction at the University of Chicago. The history of the discipline’s development at the University of Chicago between 1889 and 1935 is well-known, especially the work of George Herbert Mead and John Dewey, sometimes called “the Chicago school of sociology” or symbolic interaction. But the Hull-House school of sociology, led by Jane Addams, is largely unknown. In this chapter I explore her founding role in feminist symbolic interaction. Her perspective analyzes micro, meso, and macro levels of theory and practice. Feminist symbolic interaction is structural, political, rational, and emotional, and employs abstract and specific models for action. Addams led a wide network of people, including sociologists, her neighbors, and other citizens, who implemented and institutionalized their shared visions. Addams led many controversial social movements, including the international peace movement, recognized in 1931 by the Nobel Peace Prize. “Feminist symbolic interaction” expands the scope of symbolic interaction by being more action-oriented, more political, and more focused on a successful social change model than the traditional approach to this theory. In addition, many new sociologists are added to the lists of important historical figures.

This study investigates the relationships between team dynamics and performance in healthcare operations. Specifically, it explores, through wearable sensors, how team coordination mechanisms can influence the likelihood of surgical glitches during routine surgery.

Breast surgeries of a large Italian university hospital were monitored using Sociometric Badges – wearable sensors developed at MIT Media Lab – for collecting objective and systematic measures of individual and group behaviors in real time. Data retrieved were used to analyze team coordination mechanisms, as it evolved in the real settings, and finally to test the research hypotheses.

Findings highlight that a relevant portion of glitches in routine surgery is caused by improper team coordination practices. In particular, results show that the likelihood of glitches decreases when practitioners adopt implicit coordination mechanisms rather than explicit ones. In addition, team cohesion appears to be positively related with the surgical performance.

For the first time, direct, objective and real time measurements of team behaviors have enabled an in-depth evaluation of the team coordination mechanisms in surgery and the impact on surgical glitches. From a methodological perspective, this research also represents an early attempt to investigate coordination behaviors in dynamic and complex operating environments using wearable sensor tools.

This study aims to investigate the influence of social camouflaging on victimisation and offending in relation to autism and pathological demand avoidance (PDA) traits. Camouflaging aims to overcome or conceal difficulties in social and communication skills. Autistic individuals report camouflaging in response to threat and being verbally and physically assaulted when they have not camouflaged. Thus, camouflaging could be associated with victimisation. Camouflaging could also impact on specialist support available to an individual, potentially increasing the risk of victimisation or offending.

Cross-sectional study was conducted using 220 participants from the general population who completed online questionnaires measuring victimisation and offending, autism and PDA traits, camouflaging and symptoms of depression and anxiety.

Correlational analysis found positive associations between camouflaging and victimisation, and camouflaging and lifetime offending. Greater camouflaging and PDA traits predicted greater offending, whereas greater autism traits predicted fewer offending behaviours. While correlated, camouflaging was not significantly predictive of victimisation. Victimisation was predicted by symptoms of depression and PDA traits.

To the best of the authors’ knowledge, this study is the first to consider camouflaging as an influencing factor on offending and victimisation in autistic and PDA individuals.

This chapter will develop an understanding of what the logical conclusion of having English football clubs primarily existing as businesses: namely, those instances where clubs are treated not as community institutions but as any other business with set assets that can be disposed of at a profit. There is an unfortunate history of clubs being owned based on the value of the assets they possess (such as their stadium or training), a trend that has only seemed to accelerate in recent decades. The various forms asset stripping takes can be explored by examining what happened to clubs like Blackpool FC and Wimbledon FC, as well as many others. This chapter is an exploration of what happens when the entity that fans assume is something more than a business is dismantled for profit, the harshest of reality checks, and a reminder that football clubs in these contexts are little more than business assets.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).