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IT WAS DIFFICULT to believe the tidings that have only just reached me, the news that Stanley Snaith died in Dorset on December 19 last, a few days after his 73rd birthday. The rising generation of librarians may say ‘Who was Stanley Snaith?’, so all the more reason for this tribute.

MELVYN BARNES, Borough Librarian & Arts Officer of the Royal Borough of Kensington & Chelsea (London), was asked to prepare a report for his libraries committee on the possibility of selling withdrawn library books to the public—that rumbling bandwagon which inevitably looks attractive to local authorities in hard times.

The effective harnessing of human resources is inevitably an issue of considerable moment in any modern nation state. Nevertheless, particularly because of the rapidity of change, in countries in which major processes of economic and technical advancement are in train, this problem undoubtedly assumes a particular significance. In the following analysis, therefore, some of the general forces which affect the personnel function in the organisation will first be examined. This will be followed by a review of the ways in which “human resource management” may be different in “emergent” countries from other developed nations. Evidence from case studies of the constraints upon and the actual operation of personnel departments in the Third World will then be assessed. And, finally, the thesis will be advanced that there is considerable choice in the ways in which the personnel task may actually be performed in the countries under review.

The purpose of this paper is to open up the Anglo‐centred argument in gender and accounting by exploring the relationship of women and accounting in a different social and cultural context.

The paper draws on in‐depth ethnographical studies to explore the real‐ life experiences of 66 Japanese women (9 percent of all women CPAs) who have entered the accounting profession from a range of backgrounds and generations.

The paper finds that some women accounting professionals in Japan have brought about changes in accounting practice there by applying a uniquely feminine approach in their day‐to‐day work. Their strict approach is attuned to the ongoing globalization in the field of accountancy, and this has helped to widen the opportunities for women.

This paper demonstrates that, in order to understand the issues surrounding gender and accounting, it is important to consider the prevailing social context and its underpinnings. In the Japanese “interdependent” social context, gender is intertwined in the process of accounting to establish its “independent” status.

It has been argued that the unique social and cultural context in Japan will make it difficult for the country to converge its accounting and auditing with global standards. By incorporating a gender perspective, the paper aims to clarify the social assumptions under which accounting and auditing operate in Japan.

By making a close analysis of the process by which Japanese women have entered the accounting profession, the paper reveals the connection between the growing significance of auditing and the changing role and position of women.

Analysis of organizational decline has become central to the study of economy and society. Further advances in this area may fail however, because two major literatures on the topic remain disintegrated and because both lack a sophisticated account of how social structure and interdependencies among organizations affect decline. This paper develops a perspective which tries to overcome these problems. The perspective explains decline through an understanding of how social ties and resource dependencies among firms affect market structure and the resulting behavior of firms within it. Evidence is furnished that supports the assumptions of the perspective and provides a basis for specifying propositions about the effect of network structure on organizational survival. I conclude by discussing the perspective’s implications for organizational theory and economic sociology.

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

British information specialists and librarians in business information are recession‐proof, according to a new survey from TFPL. From a field of 600 professionals queried, TFPL found that 78% had had pay rises over the past year. Salaries and fringe benefits rose a whopping 18% on average over the eighteen months between April 1989 to October 1991. The majority had increases between 5–9% — however, a lucky few (17.5%) enjoyed rises of 10–25%. Given the economic climate, the proportion of survey participants who had recently received salary increases (78%) and the generosity of these increases seems to indicate that organisations are valuing their information specialists now more than ever, says TFPL.

The purpose of this paper is to study the perceptions of the advisors and valuers of German associations regarding the relevance of intangible assets in general, and for the purpose of company succession in particular.

To perform this study German associations were examined, which play an essential role in company succession in Germany, from both sides of the process. Conducting a web‐survey, 51 answers were received (response‐rate = 42.5 per cent) which could be used for the analyses.

Amongst others, the study showed that intangible assets are of a moderate relevance. However, a large proportion of respondents expect intangible assets to be of greater relevance in the future. The study highlighted that intangibles do have a great impact on the decision‐making process of an investor.

The total population of German Association is 135. The author received answers from 51 associations, which did not fulfil the statistical size to conduct advanced statistical methods. The specific relationship of German associations with small‐ to medium‐sized enterprises (SMEs) is rather unique compared to similar institutions around the world, therefore, the results may not be replicable in other countries.

The results of this study will help practitioners as well as academics to better understand the relevance of intangible assets in SMEs.

This paper is pioneering in the analysis of the influence of intangible assets in German SMEs for the purpose of company succession.

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

Analysis of organizational decline has become central to the study of economy and society. Further advances in this area may fail however, because two major literatures on the topic remain disintegrated and because both lack a sophisticated account of how social structure and interdependencies among organizations affect decline. This paper develops a perspective which tries to overcome these problems. The perspective explains decline through an understanding of how social ties and resource dependencies among firms affect market structure and the resulting behavior of firms within it. Evidence is furnished that supports the assumptions of the perspective and provides a basis for specifying propositions about the effect of network structure on organizational survival. I conclude by discussing the perspective's implications for organizational theory and economic sociology.