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Much to the relief of everyone, the general election has come and gone and with it the boring television drivel; the result a foregone conclusion. The Labour/Trade Union movement with a severe beating, the worst for half a century, a disaster they have certainly been asking for. Taking a line from the backwoods wisdom of Abraham Lincoln — “You can't fool all the people all the time!” Now, all that most people desire is not to live easy — life is never that and by the nature of things, it cannot be — but to have a reasonably settled, peaceful existence, to work out what they would consider to be their destiny; to be spared the attentions of the planners, the plotters, provocateurs, down to the wilful spoilers and wreckers. They have a right to expect Government protection. We cannot help recalling the memory of a brilliant Saturday, but one of the darkest days of the War, when the earth beneath our feet trembled at the destructive might of fleets of massive bombers overhead, the small silvery Messerschmits weaving above them. Believing all to be lost, we heaped curses on successive Governments which had wrangled over rearmament, especially the “Butter before Guns” brigade, who at the word conscription almost had apoplexy, and left its people exposed to destruction. Now, as then, the question is “Have they learned anything?” With all the countless millions Government costs, its people have the right to claim something for their money, not the least of which is the right to industrial and domestic peace.

The objective of this study is to know how income taxpayers perceive the Jordanian income tax fairness and to determine the degree of income taxpayers’ compliance in Jordan. Moreover, the study aims to investigate the effect of income tax fairness on taxpayers’ compliance degree in Jordan. An empirical survey using self‐administered questionnaire has been carried out to achieve the objectives of this study. The survey included 275 respondents among income taxpayers in Jordan, but just 246 copies were received. Based on the revision of the literature framework, and in order to achieve the above‐mentioned objectives, eight hypotheses were developed and tested using t‐test through the methods of “one sample t‐test”, and “simple linear regression”. The study reveals that income taxpayers in Jordan perceive the Jordanian income tax as fair. The study also reveals that there is a high degree of income taxpayers’ compliance in Jordan. Moreover, the study concludes that income tax fairness affects income taxpayers’ compliance, but tax fairness alone doesn’t interpret all the change that occurs in taxpayers’ compliance issue.

A review of the main financial trends in Scottish university libraries during the 1980s. Updates a previous study in 1986 by the same authors on this topic, covering the post‐Robbins era. Methodology based upon the use of published statistical sources, together with library annual reports. Examines the declining proportion of university finance devoted to libraries. Within the libraries′ budgets investigates the cumulative transfer of resources away from traditional collection building and staffing complements in favour of mushrooming services and automation requirements, in a period of vastly increasing clienteles, usage and demand. Spotlights various co‐operative ventures instigated by the Scottish academic library community to help meet the challenge. Argues that the decline in overall funding and continued transfer of resources from collections to services cannot proceed indefinitely if Scottish universities are to function effectively in an age of information‐hunger and accelerated growth in student numbers.

Prior research identified conflicts in implementing performance measurement systems that include both financial and non-financial measures. Attempts to incorporate non-financial measures, for example, balanced scorecards (BSCs), have shown short-term success, only to be replaced with systems that rely on financial measures. We develop a theoretical model to explore evaluators’ choice and use of the most important performance measurement criterion among financial and non-financial measures.

Our model links participants’ prior evaluation experiences with their attitudes about relative accounting qualities and with their choice of the most important performance measure. This choice subsequently affects their evaluation judgments of managers who perform differentially on financial versus non-financial measures.

Experimental testing of our structural equation model indicates that it meets the accepted goodness of fit criteria. We conclude that experience has an influence on choice of performance measures and on decision heuristics in making such evaluations. We suggest that an “experience gap” must be considered when deciding which performance metrics to emphasize in scorecards or similar performance reports. We analyzed four accounting qualities, importance, relevance, reliability, and comparability and found that importance, relevance, and reliability have strong effects on how managers prioritize and use accounting measures.

We conducted our study in a controlled, experimental setting, including participants with diverse experiences. We provide direct evidence of participants’ experience and attitudes about the relative accounting qualities of financial and non-financial measures which we link to their choice of the most important performance measure. We link this choice to their performance evaluations.

This study investigates taxpayers' assessments of what they believe to be fair amounts of federal income taxes for families that differ with regard to the number of dependent children, the number of spouses employed, and marital status. Three-hundred-and-sixty-six prospective jurors from Alabama and Colorado participated in the experiment. In a between-subjects design, tax liabilities were: (1) lower when households included dependent children, (2) the same regardless of whether one or both spouses generated the income, and (3) the same for married couples and singles with the same total incomes. Participants did not assess taxes so as to avoid a marriage penalty; instead, they assessed taxes in a manner that avoided a single's penalty, even though approximately three-fourths of the participants were married. Further, contrary to current tax policy, within-subject results suggest that participants consider it fair for a single parent to pay significantly less tax than a married couple with a child.

Increasingly, the laborious task of removing burrs on castings is being automated with the introduction of robots. This is largely to ensure higher level of consistency and efficiency generally not possible with manual fettling. These burrs are unpredictable in size and shape, and if not removed, can lead to major problems in automated factory lines. Fettling is an important area in advanced robotic applications. This paper presents a strategy using a compliant wrist unit to obtain forces during robotic fettling. A specialised fettling wrist unit incorporating a remote centre of compliance (RCC) unit and a CCD camera is described. Experiments are carried out to evaluate the feasibility of this method. Fettling experiments are also performed using a force/torque sensing unit. A comparison of the results of these experiments is provided. The process parameters for fettling are described and relationships among these are established.

This paper examines the pressures being exerted on university library budget structures by consortial licence agreements and “big deal” arrangements. Particular reference is made to developments at three higher educational institutions located in the city of Glasgow, Scotland: the University of Strathclyde, Glasgow Caledonian University, and the University of Glasgow. Pricing in the electronic information environment is likely to remain a complex and difficult area for the foreseeable future and academic library budgets will need to be sufficiently flexible in nature to be able to accommodate the complexities of current economic models. This flexibility is likely to require some degree of funding to remain under central control.

The purpose of this paper is to provide an annotated bibliography of resources on the topic of academic librarians collaborating with English composition faculty and instructors for the implementation of information literacy instruction into English composition courses.

In order to find relevant resources for the bibliography, the author consulted a library catalog, the WorldCat database, to find books not available in the local library, and databases to find journal articles. Databases consulted include a general database, an information science‐related database, and a library and information science‐related database.

Whenever librarians collaborate with English composition faculty for information literacy, students' information literacy skills are improved.

This bibliography is limited to the time period 1998‐2007. Articles and books published before 1998 are not included. Also, popular magazines articles and newspapers articles are not included.

This paper will be helpful to academic librarians who want to collaborate with English composition faculty members for information literacy instruction. Several examples of this type of collaboration are provided.

This paper is a useful contribution on this topic to the library literature. Particularly, it contributes to the library literature pertaining to information literacy. Also, a database search indicates that this paper is the first annotated bibliography on its topic.