The Bottom Line: Volume 3 Issue 2

Subjects:

Table of contents

HARD HEADS, SOFT HEARTS

As part of the social conciousness that flourished during the Sixties, librarians reached out to client groups previously unserved and devised innovative approaches to better meet…

THE NEW NATIONAL DATABASE FOR PUBLIC LIBRARIES: An Interview with John Lorenz and Lawrence LaMoure

Betty Turock

Q: John, as a representative from the U.S. National Commission on Libraries and Information Science (NCLIS) and as the Chair of the Task Force on Federal‐State Cooperative System…

IN THE NEWS

Bernard Margolis

THE WASHINGTON SCENE. LSCA or LSIA — the Debate Continues. With the fate of federal funding for libraries still at stake, debate continues on re‐authorization of the Library…

TOWARD A NATIONAL INFORMATION POLICY: What Should We Expect from a Second White House Conference?

Patricia W. Berger

In 1987, the National Commission on Libraries and Information Sciences (NCLIS) announced the theme for the second White House Conference on Libraries and Information Services …

COST‐BENEFIT ANALYSIS: More Than Just Dollars and Cents

Thompson R. Cummins

In our era of scarcity, there is renewed interest in weighing benefits against costs. Today, library managers must do more than set goals; they must also consider the cost of…

WINNING A BOND ISSUE FOR A NEW LIBRARY: The Chesapeake, Virginia, Campaign

Richard B. Hall

In the fall of 1988, our library system was well below state and national standards for facilities and books. We knew of no additional municipal appropriations that were earmarked…

LIBRARY AND MUNICIPAL OFFICIALS: THE GREAT DIVIDE

Virgil L.P. Blake

How are public libraries fairing in this era of tight money? Investigations into sources of financing have made two things clear. The first is the predominantly local nature of…

FUND ACCOUNTING BASICS

Sherman Hayes, Clifford D. Brown

It is a real challenge to summarize a major theoretical system such as fund accounting in two thousand words or less. We accept the challenge and hope to show why library managers…

FUND RAISING: PANACEA OR HORNETS' NEST?

Steve Kochoff

Does public financial support of libraries in the form of tax dollars suffer when private fund‐raising efforts are successful—or does the opposite occur? Does private money mean…

ENCUMBERING FUNDS

Philip M. Clark

A financial reporting system tends to follow its own laws of evolution. First, a basic line item expenditure system is created with only major categories reported. Typical…

ARE DISCOUNT OFFERS WORTH IT?

Joseph Eisner

“Have I got a deal for you!” the letter says, or words to that effect: pre‐pay your monthly installments one year in advance and take a discount from the list price.

INVESTING FOR YIELD

Patricia M. Cleary

Interest rates are up! How long will they stay up? How far up will they go? Should your investments be long term or short term? What type of investments should you look for? How…

FRINGE BENEFITS

Malcolm Getz

Nineteen eighty‐nine is the year of fringe benefits. The Tax Reform Act of 1986 introduced a series of rules that have forced employers to adopt fringe benefit regimes that do not…

CHOOSING A BROKER

Virginia Butterworth

Two of the most frequently asked questions in my “Introduction to Investments” classes at Brown University's adult education division are: How do I find a broker and how much…

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