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This paper aims to describe a new process for creating points systems – i.e. decision criteria and their point values – for prioritising patients for access to elective health services.

The process was developed in New Zealand from a project the authors were closely involved in, beginning in 2004, to create new points systems, initially for coronary artery bypass graft (CABG) surgery and then successively for other elective services. The objective was to overcome the limitations of earlier methodologies for creating points systems.

The process, supported by internet‐based software, consists of seven steps performed by a working group of clinical leaders for the elective service concerned, in consultation with patient groups and other clinicians. The authors' experience reveals it is acceptable to clinicians and their professional organisations as well as to patient groups.

The process creates points systems that are valid and reproducible and based on a consensus of clinical judgements. The process is explained in a step‐by‐step manner so that it is possible for readers to apply it themselves to create points systems for their own patient‐prioritisation applications.

Sets out the agenda for, and examines the findings from, the initial stage of a longer‐term project aimed at identifying the constraints which guide what are portrayed as self‐managed learning initiatives leading to the creation of “learning organisations”. At this stage the project has focused on qualitative research with informants and groups of practitioners in North‐West UK companies which have involved themselves in learning initiatives and analyses of official discourses and data relating to the criteria inherent in appraising such initiatives. The project has examined tacit agendas in training and development and concludes that the attempts to link individual development with organisational strategy inherent in the human resource practices necessary to underwrite a learning organisation can serve to restrict the possibilities of creating such an organisation.

This study sets out to examine management development activities within manufacturing SMEs, and their impact on performance. Unlike previous published studies that concentrate on formal training, this empirical analysis includes both formal and informal training. Performance is measured in terms of turnover, employee growth, and survival. It also includes consideration of the firm's context on both training approach and performance.

Survey responses from 198 manufacturing SMEs in the UK are analysed using descriptive statistics, multiple regression analysis, and ANOVA.

Findings indicate that formal training is likely to be a targeted activity that contributes more significantly to performance than informal training. Also, the approach and influence of training are dependent on contingent factors. A model is proposed for a further detailed study of these contingent factors using a multivariate statistical analysis.

For SME managers, while they may prefer informal training approaches, they would benefit from seeking a formal training intervention that directly addresses their specific needs. For business support policy, support options need to be flexible enough to provide idiosyncratic solutions. Generic training solutions are not welcomed by SMEs, and are unlikely to provide significant performance benefits. A greater understanding is required of the variety of contingent variables that moderates the relationship between choices of training approach, and between training and performance.

Examines the process of managerial learning in a relatively remote rural small‐sized firm. Relational competences and organisational innovation are key to the capture, employment and creation of knowledge and learning within the firm. The case study organisation has created a virtual cluster of innovation, through their supply network, that reaches well beyond the traditional regional institutional support mechanisms. Through this network of relationships, they have enhanced their own learning, facilitated the learning of supplier firms and integrated knowledge to create opportunities for product innovation and development. The paper concludes that these learning experiences indicate policy implications for the support of learning in small firms. To overcome failings in traditional support systems, policy should be directed at the development and maintenance of learning networks. This informal and organisational specific approach to learning and development overcomes some of the barriers to managerial learning in SMEs, and is a method that will address the specific business needs of small firms.

Studies of entrepreneurial learning have shown a preference for learning from the business context and business relationships. Within this business context, larger organisations are focusing on their supply chains as a significant source of strategic advantage, impacting on the competences required by SMEs to meet expectations. Uses a supply chain competence map to investigate the level to which 39 manufacturing SMEs demonstrate the competences expected by suppliers. The research sample showed a high degree of external and supply chain orientation. Highlight the fact that, given the right support and a willingness to engage with the external business environment, supply chains offer an alternative development opportunity for SMEs. Moreover, it is a learning model that suits their preferred learning style. What is not clear is whether the customer organisations are willing, or able, to support that learning.

The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different experiences when complying with IFRS.

Semi‐structured interviews were conducted with preparers, users and auditors of annual reports and accounting regulators in the UK (including Ireland) and Italy.

There were some differences in the experiences of IFRS implementation between stakeholders from different countries. However, there was widespread agreement that costs exceeded the benefits of reporting under the new standards. Further it is recognised that international standard‐setters have a large set of stakeholder views to manage and it is therefore important that standard‐setters are aware of the costs and benefits of their accounting requirements.

This analysis is useful for companies that have not already adopted IFRS. It explains the differences and similarities of the costs and benefits of IFRS implementation from an Anglo‐Saxon and an EU continental perspective.

Two new members of staff are joining BLRDD in September: Lawrence Howells, who is at present working in the Science Reference and Information service, will become a project officer, and Ros Cotton, who is currently working in the Library Association Library, will be the new dissemination officer.