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E‐business is evolving in three waves. Which wave is your company surfing?

The Census of Population and Housing is an important source of demographic information. Since its inception in 1790, the decennial census has been through several revisions, causing changes in its content, statistical methodology, and distribution. These alterations reflect changes in technology, society, and economy. One of the most exciting features of the 1990 census is its availability on CD‐ROM. Another important advance for the 1990 census is the creation of TIGER/Line files, which provide digital boundary maps to support the census features.

The Albert R. Mann Library at Cornell University has created a working electronic library and has made significant changes in services and staff responsibilities to address users' evolving needs. This article presents an overview of these changes, after discussing the development of electronic libraries at Mann and elsewhere. The increased usage that Mann's collections have received as the electronic library has been developed is also described.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

As CD‐ROM becomes more and more a standard reference and technical support tool in all types of libraries, the annual review of this technology published in Computers in Libraries magazine increases in size and scope. This year, author Susan L. Adkins has prepared this exceptionally useful bibliography which she has cross‐referenced with a subject index.

This article reviews the international literature of the last two decades on self‐injurious behaviour in prisons and jails and introduces the risk factors associated with this behaviour. Studies from a variety of countries investigated different samples (e.g. in jails or prisons; female or male inmates). We only chose those studies using a control group of inmates without self‐injurious behaviour. The findings on potential risk factors for self‐injurious behaviour are largely contradictory because of the differences in sample selection and dependent variables (deliberate self‐harm without suicidal intent vs. suicide attempts). We also discuss some methodological problems in predicting self‐injurious behaviour.

All items listed may be borrowed from the Aslib Library, except those marked, which may be consulted in the Library.