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Article
Publication date: 1 March 1993

Sherman Hayes and Floyd Windal

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…

Abstract

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.

Details

The Bottom Line, vol. 6 no. 3/4
Type: Research Article
ISSN: 0888-045X

Article
Publication date: 1 January 1994

Ellory Christianson

The way in which libraries perform their accounting functions is dependent on the parent institution's policy and procedures as well as their fiscal operating system. Many times…

Abstract

The way in which libraries perform their accounting functions is dependent on the parent institution's policy and procedures as well as their fiscal operating system. Many times, the financial transaction processing is neither efficient nor cost effective. Libraries should not only express their concern, but also play a lead role in helping to achieve efficiencies.

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The Bottom Line, vol. 7 no. 1
Type: Research Article
ISSN: 0888-045X

Article
Publication date: 1 March 1992

Ellory Cbristianson and Sherman Hayes

Several years ago, the Financial Accounting Standards Board (FASB) released Statement No. 93: Recognition of Depreciation by Not‐for‐Profit Organizations. The result of this…

Abstract

Several years ago, the Financial Accounting Standards Board (FASB) released Statement No. 93: Recognition of Depreciation by Not‐for‐Profit Organizations. The result of this directive is that certain not‐for‐profit entities are required to change their formal financial statements (balance sheets) to reflect the current and changing value of their assets. Colleges and universities, in particular, will now be required to capitalize their fixed assets and depreciate them over time. In most institutions the physical collection of the library is being treated as an asset and may be subject to depreciation.

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The Bottom Line, vol. 5 no. 3
Type: Research Article
ISSN: 0888-045X

Article
Publication date: 1 February 1994

Sherman Hayes and 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…

Abstract

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 and fractured in time? Are we doing the things that are most important to us and our work in our time?

Details

The Bottom Line, vol. 7 no. 2
Type: Research Article
ISSN: 0888-045X

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