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Of all the issues confronting librarians in their daily activities, accounting for depreciation is most aptly described as a “shoulder shrugger.” And in the recent past, a librarian would have been justified for having no interest in depreciation since it has had little impact on budgeting or financial decisions. However, with the release of the Statement of Financial Accounting Standards No. 93, Recognition of Depreciation by Not‐for‐Profit Organizations, we suggest that you consider taking a CPA to lunch.

One hallmark of a profession is that it creates participatory organizations that offer educational opportunities, publish, and lobby in support of the field. These same professional associations also study and address problems and bring members together for sharing and networking. In the library profession we have several major national and international organizations such as the Special Libraries Association, the American Library Association, and the International Federation of Library Associations and Institutions.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

Camden rejected a viewdata solution to user information needs as being too highly structured in its approach and instead opted for a customised version of Geac's new Community Information System (CIS) based on that company's existing Local Information System software. Data from the authority's DataEase Adult Education database were incorporated into CINDEX (Camden Community Information Network Directory and Exchange) by uploading files from the former to the latter. A variety of online and offline methods of access and reporting are described.

The London Borough of Camden assumed responsibility for education in April 1990 upon abolition of the Inner London Education Authority.

Currently all organisations are being urged to become “information conscious”. Technology is being rapidly developed to aid and support such an approach and tremendous attention and publicity is being directed towards how businesses will operate in the future — the 21st century.

Librarians seldom have time to understand or follow the inner turmoil, changes, or key issues of another profession and industry. It is hard enough just to keep up with our own. Yet by understanding the forces that affect us, even those not at the center of our existence, we can better serve our institutions and clients. Knowledge is power and improvements in the information service industry may well come by studying other related fields.

In this presentation I shall be concerned with only one aspect of information science and its relation with linguistics: namely document analysis (for a broader survey of ‘Linguistics and information science’, see the recent article published under that title by C. Montgomery (1972); also M. Kay and K. Sparck Jones (1971), and the report prepared for F.I.D. by the same authors, forthcoming; M. Coyaud (1972), in French, deals with many separate facets of the same subject).

A thick cost frontier methodology is used to estimate pre‐ and postmerger X‐inefficiency in 348 mergers approved by the OCC in 1987/88. Efficiency improved in only a small majority of mergers, and these gains were unrelated to the acquiring bank's efficiency advantage over its target. These results are not consistent with the traditional market for corporate control story, in which well‐managed firms acquire poorly managed firms and subsequently improve their performance. Rather, the results suggest motivations other than cost efficiencies were driving U.S. bank mergers in the late 1980s. Efficiency gains were concentrated in mergers where acquiring banks made frequent acquisitions, suggesting the presence of experience effects.