The Bottom Line: Volume 7 Issue 2

Subjects:

Table of contents

Needed: An Environmental Protection Plan

Frances Bryant Bradburn

When I assumed the editorship of The Bottom Line last year, I never dreamed it would be only for three issues. Frankly, three issues is simply a very brief introduction to the…

Library Cooperatives: The Future for Libraries?

Murray S. Martin

Connecticut libraries are grouped into six Cooperating Library Service Units that include public, academic, special, and public and private school libraries. These non‐profit…

IN THE NEWS

Murray S. Martin

The needs and achievements of smaller libraries often are overlooked because the larger libraries tend to dominate the news. Nevertheless they have, too their success stories.

Special Library Tax?: Say “YES” to the “T” Word!

Sally Young, Geni Sowell

Amidst budget crises of epidemic proportion, Pasadena citizens recently chose to save the Pasadena Public Library by overwhelmingly voting for a special library tax. The process…

Library Staff Recognition Awards

Maureen Pastine, Judy Searles

In an attempt to recognize staff excellence and retain staff during a pay equity phase‐in period, Southern Methodist University Libraries has created five “Library Staff…

Accrual Accounting and Library Materials Acquisitions

Nancy M. Stanley

The purpose of this report is to provide information about the accrual method of Financial accounting for non‐profit organizations, to explain who uses the accrual method and why…

Bargains of the Century: Part‐Time Librarians

Elizabeth M. Hogue, Lorene Sisson

A survey of 170 part‐time librarians reveals a variety of employment issues: rates of pay, benefits, professional development, commitment to parent institutions, education…

Improving the Utility of Public Library Budgets: Information Used in Public Libraries in the Commonwealth of Virginia

Blue Wooldridge, Virginia Rose Cherry

A public library budget can serve varied purposes: a contract, a management tool, a communication mechanism, a financial control mechanism, a motivator, a plan, a major…

Accounting For Your Time!

Sherman Hayes, Don Brown

Where does our time go? Can we be more efficient with our own time? How come we never have enough time to get the things done that we want to do? Why do our lives seem so hectic…

Spreadsheets:: Multidimensionable Analysis Features

Philip M. Clark

For many years, I have been recommending Reflex (published by Borland International) as a tool for analyzing financial and statistical data. My primary reason for this…

Information Assets

Howard F. McGinn

An organization's value structure is measured in terms of assets or lack of assets. Assets are items that have an exchange value. In a more strict accounting sense, assets are the…

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