The Bottom Line: Volume 5 Issue 2

Subjects:

Table of contents

WHCLIS FOCUS: POLITICS AND PRODUCTIVITY

BETTY J. TUROCK

From July 9–13 in the oppressive heat and humidity of a Washington summer, more than 700 delegates and close to 300 alternates from all over the United States met in Washington…

AUTOMATION OF A SUBURBAN PUBLIC LIBRARY

Ilene Haym

In investigating how to automate a suburban public library, it is found that an integrated, multifunction system will serve best. The system will be based on a single master file…

Zero‐Base Budgeting:: A Tool for Cutting Back

Carol Hodlofski

There are advantages and disadvantages to using zero‐base budgeting (ZBB) in a library. ZBB provides an operating, planning, and budgeting process for managers. Although ZBB is a…

1005

PHOTOCOPY SERVICES IN LIBRARIES

Wayne A. Pedersen

Self‐service photocopying is a subject largely neglected by the library community despite its importance to library operations and library users. The extant literature is small…

THE FIRST AUDIT

Sharon Berger

A new librarian participating in an audit for the first time studies the process to alleviate her concern. She finds that auditing is an essential form of control in libraries and…

TURNING FINANCIAL FEARS INTO FUNDRAISING FANTASIES

Kimberly Taylor

The phone rang. I answered it. The woman on the other end was a librarian who heard my presentation on how to earn money at the Colorado Educational Media Association Conference a…

OH, NO! THE INTERNAL AUDITOR IS COMING!

Sherman Hayes, Paul W. Rhinhart

When one thinks about accountants (an unlikely or uncommon occurrence for most librarians), we usually envision a certified public accountant working for a big six accounting firm…

THE BUDGET: AN IMPRECISE DOCUMENT FOR COST ANALYSIS

Joseph Eisner

In a previous column in the Winter 1990 issue (volume 4, number 4, page 37), it was pointed out that the budget document usually reflects out‐of‐pocket costs and not true costs…

SPREADSHEET MANIPULATION

Philip M. Clark

Joe Eisner's Bottom Line column in the Winter 1990 (Volume 4, number 4) issue focused on the calculation of true hourly costs of labor. This topic is also discussed in Philip…

MATHEMATICA

Malcolm Getz

Mathematica is computer software from Wolfram Research, Inc. Mathematica provides an environment for manipulating mathematical ideas symbolically. For example, you can ask…

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