The Bottom Line: Volume 1 Issue 1

Subjects:

Table of contents

SALARY MATTERS

Betty J. Turock

A “gloomy career” is how the July 1986 issue of Working Woman describes librarianship, citing it as one of the 10 worst careers for women in 1986. Over 100 years ago, women were…

HOW THE PROFESSIONAL LIBRARIAN FARES UNDER THE 1986 TAX ACT

William J. CPA Walsh

The Tax Reform Act of 1986, signed into law by President Reagan on October 22, 1986, makes the most sweeping changes to our tax system that we have experienced in over 30 years…

IN THE NEWS

Bernard Margolis

A new library investment management service was established last November by the American Library Association. The Public Library Trusteeship—formerly called The Public Library…

CREATIVE BUDGET PRESENTATION: Using Statistics to Prove Your Point

Robert Burgin

The fine art of budget presentation is based on a two‐step process: the request for funds and the defense of that request. Although both steps use statistics, it is the budget…

FISCAL ACCOUNTABILITY AND THE PRINCIPLE OF MINIMUM UNSPRUNG WEIGHT

Michael Koenig

There is a very important principle in financial management, one so basic that it has never really been named. The sort of title that might be attached to it—for example, the…

ENDOWMENT FUNDING IN ACADEMIC LIBRARIES: Pitfalls and Potential

Robert C. Miller

Fiscal support from endowments is a longstanding tradition in many institutions of higher education. The first known endowment in an American academic library resulted from a…

REVENUE PLANNING: A Vital Tool for Public Libraries

Blue Wooldridge

“The politics and processes of local government face substantial change because of Federal action on taxes and the budget deficit as well as court and Congressional challenges to…

CASH CONTROL

Jerome Yavarkovsky

Librarians rarely see themselves as business managers. We are offered few options for fiscal, accounting, or budgetary courses in our formal graduate training. More important, few…

DIRECT MAIL CAMPAIGNS

Gail McGovern

Over one‐third of philanthropic giving in the United States comes as a result of direct mail, which is why direct mail campaigns are such an important funding source for libraries…

MANAGING A TIME‐AND‐THE ANALYST

Philip M. Clark

This issue's column explores some of the data‐processing problems associated with performing a time‐and‐cost study of a library operation. The data are real, coming from a study I…

WHY LIBRARIES DON'T INVEST…AND WHY THEY SHOULD

Gloria Dinerman

Earning money through investments is addictive. Once you begin to feel the elation created by better than average returns, the momentum to continue and improve your cash…

PRICING PHOTOCOPIES

Malcolm Getz

A debit card system for using photocopiers has been in operation for over a year at the Central Library at Vanderbilt University. Users put cash into a card dispenser and receive…

ESTABLISHING LIBRARY AUTOMATION GOALS

Vicki Ann Alfano

Too many microcomputers have been purchased by librarians as a panacea to operational problems only to end up collecting dust in an office because the plan to automate was not…

UNDERSTANDING ZERO‐COUPON BONDS

Virginia L. Butterworth

Zero‐coupon bonds have attracted a great deal of investor interest and generated a great deal of investor confusion. This article will attempt to clear up the confusion, validate…

Cover of The Bottom Line

ISSN:

0888-045X

Online date, start – end:

1988

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Professor Susanne Durst