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In providing specialized care for older individuals the skills of many disciplines are often needed to provide the most effective care. At the time of referral, it is not always clear which patients are best served by a medical approach and which ones require psychiatric input. When patients are referred to the less appropriate service, diagnosis and treatment may be delayed to the detriment of the patient. A wide spectrum of specialized services for the elderly is offered at the Hamilton Health Sciences Corporation, a four‐site teaching hospital in Ontario. The authors describe the development of a common intake process which provides rapid triage to the most appropriate services, and facilitates a combined medical and psychiatric approach where indicated. The end result is a single entry point for referrals, more efficient triage and a net reduction in the number of staff needed to accept and process referrals.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

ALTHOUGH the first Public Libraries (Scotland) Act was placed on the Statute Book in 1853, it was not until 1899 that the Corporation of the City of Glasgow was empowered to establish and maintain public libraries throughout the city. Between 1876 and 1897 four attempts were made to secure public approval for the adoption of the Public Libraries (Scotland) Acts, but when all these efforts proved unsuccessful, the Corporation decided in June, 1888 to include in a Local Bill for submission to Parliament, certain clauses conferring upon themselves the power to become a library authority. Promoted in 1899, the Bill became known as the Glasgow Corporation (Tramways, Libraries, etc.) Act 1899, and the library clauses passed through Parliament without opposition and received Royal Assent on 1st August, 1899. The powers conferred by this Local Act empowered the Corporation: