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The most recent IRS estimate puts the individual tax gap at $245 billion per year. This study seeks to develop and review performance measures for the seven most important IRS programs aimed at reducing the tax gap.

The study develops and analyzes performance measures for the last ten years. The performance measures include discovery rates, penalty rates, penalty dollars, abatement rates, abatement dollars, collection activity rates, and criminal enforcement activities (number of special agents, investigations, referrals, indictments, sentences, and length of sentences).

The results are mixed regarding changes in performance measures. There was almost no change in audit rates and increases in other IRS discovery programs. There was a steady decrease in civil penalties for the first seven years followed by increases in latest three years. There were decreases in abatements for most penalties, a dramatic decrease in seizures, and significant increases in liens and levies. There were noteworthy decreases in the number of special agents and criminal investigations. The relatively small number of criminal investigation activities is surprising given the amount of the tax gap.

This study examines all major programs aimed at the individual tax gap.

The purpose of this paper is to provide an overview of trade secrets, reasonable steps to preserve secrecy, trade secret value, misappropriation methods used to acquire trade secrets, various legal remedies, and internal controls to protect trade secrets.

A sample of types of civil trade secret cases is highlighted. The paper includes a statutory and legal case study analysis of the elements in a civil trade secrets lawsuit. Analysis of actual trade secret court cases illustrates the importance of private civil lawsuits in combating intellectual property fraud.

This paper shows the serious impact of trade secret espionage on the success and survival of businesses and the necessity of proving each element of a civil claim under state trade secret law. Also, practical steps necessary to protect an entity's trade secrets are discussed.

This paper raises the awareness of executives, managers, internal and external auditors, forensic accountants and other interested parties about the severity of trade secret espionage. Also, this paper highlights numerous steps to protect trade secrets.

This paper fills an identified need to inform those involved in the fight against economic crime about the importance of state trade secret laws and internal controls in the fight against intellectual property fraud.

TODAY, as a result of so‐called technical advance, few individuals remain. Save, perhaps, in the arts, few jobs are completed by one man; the accent is on team work with each member doing part of a job.

The institution of an annual series devoted to current and ongoing research in economics and business should be considered one of the notable developments during the period under review. Long standing need for such a reference not withstanding, there has been until this year no systematic attempt to organize a continuing series which concentrated on selected areas of ongoing research, especially adapted to the Jahrbucher format. By facilitating the publication of research papers which are longer than the conventional journal‐length article yet shorter than a monograph, publishing outlets available to scholars in the field have been infinitely expanded. Two years ago, the Royal Economic Society and the Social Science Research Council of Great Britain, developed an experimental series, published by Macmillan, entitled Surveys of Applied Economics. The JAI Press, Greenwich, Conn., has now come out with an annual series, which is expected to fill the gaps in at least seventeen areas of economic theory and business. These are briefly listed below, with pertinent bibliographical citations: Research in Economic Anthropology: An Annual Compilation of Research. Series editor, George Dalton. vol. 1. Sept. 1977‐ $22.00 ISBN 0‐89232‐040‐9; Research in Economic History: An Annual Compilation of Research. Series editor, Paul Uselding. vol. 1. Sept. 1976‐ $22.50 ISBN 0‐89232‐001‐X; Research in Health Economics: An Annual Compilation of Research. Series editor, Richard M. Scheffler. vol. 1. Sept. 1977‐ $22.50 ISBN 0‐89232‐042‐7; Research in Human Capital and Development: An Annual Compilation of Research. Series editor, Ismail Sirageldin. vol. 1. June/July 1977‐ $22.50 ISBN 0‐89232‐019‐2; Research in International Business and Finance: An Annual Compilation of Research. Series editor, Robert G. Hawkins. vol. 1. May/June 1977‐ $23.50 ISBN 0‐89232‐031‐1; Research in Labor Economics: An Annual Compilation of Research. Series editor, Ronald G. Ehrenberg. vol. 1. March 1977‐ $22.50 ISBN 0‐89232‐017‐6; Research in Law and Economics: An Annual Compilation of Research. Series editor, Richard O. Zerbe. vol. 1. Sept. 1977‐ $22.50 ISBN 0‐89232‐028‐1; Research in Marketing: An Annual Compilation in Research. Series editor, Jagdish N. Sheth. vol. 1. June 1977‐ $22.50 ISBN 0‐89232‐041‐9; Research in Philosophy and Technology: An Annual Compilation of Research. Series editor, Paul T. Durbin. vol. 1. March 1977‐ $22.50 ISBN 0‐89232‐022‐2; Research in Political Economy: An Annual Compilation of Research. Series editor, Paul Zarembka. vol. 1. Sept. 1977‐ $22.50 ISBN 0‐89232‐020‐6; Research in Population Economics: An Annual Compilation of Research. Series editor, Julian L. Simon. vol. 1. April 1977‐ $22.50 ISBN 0‐89232‐018‐4; Applications of Management Science. Series editor, Matthew J. Sobel. vol. 1. 1977‐ $22.50. ISBN 0‐89232‐023‐0; Research in Econometrics. Series editor, Dennis J. Aigner. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐039‐7; Research in Experimental Economics. Series editor, Vernon L. Smith. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐030‐3; Research in Finance. Series editor, Haim Levy. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐043‐5; Research in Organizational Behavior. Series editor, Barry Staw. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐045‐1; Research in Public Policy and Management. Series editor, Colin Blaydon. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐044‐3.

THE idea of a central service and supplies organisation for libraries—a “Library Centre”— such as exist abroad and are described in Library Supply agencies in Europe, is like most ideas in librarianship, not a new one, even taking into account the establishment of Norway's Biblioteksentralen over 60 years ago in 1902, which at that time was called Folkeboksamlingenes Ekspedisjon. This idea, like so so much else, seems to have originated in the fertile brain of Melvil Dewey, taking its final and lasting form as the Library Bureau, established by Dewey himself in 1882.

Prosecutions under Criminal Law, associated in the minds of most people with “criminal offences” of a serious nature—“crime” in the traditional sense—and undertaken by the police authorities, constitute a very large and rather untidy body of public law. It includes a large and constantly growing number of offences in respect of which prosecutions are undertaken by various corporate bodies who, as in the case of local authorities, have a duty albeit with a power of discretion, to prosecute. There would appear to be little in common between such offences, as smoking in the presence of open food or failing to provide soap, nail‐brushes, etc, for food handlers, and the villainy and violence of the criminal, but their misdeeds are all criminal offences and subject to the same law. Other countries, such as France, have definite Criminal Codes and these offences against statutes and statutory instruments which in English Law are dealt with in the broad field of Criminal Law, are subject to special administrative procedure. It has obvious advantages. Although in England and Wales, prosecutions are undertaken by police authorities, local authorities, public corporations, even professional bodies and private individuals, with a few statutory exceptions for which the Attorney‐General's fiat or consent of the Director of Public Prosecutions is necessary, may instigate a prosecution against anyone if he can provide prima facie evidence to support it. In Scotland, prosecutions are instituted at the instigation of the various authorities by an officer, the Procurator‐Fiscal. Many advocate such a system for England and Wales, despite the enormous difference in the volume of litigation. Supervision of prosecutions on a much smaller scale is by the Director of Public Prosecutions, an office created in 1879, with power to institute and carry on criminal proceedings—this is the less significant of his duties, the number of such prosecutions usually being only several thousands per year—the most important being to advise and assist chief officers of police, clerks to the magistrates and any others concerned with criminal proceedings Regulations govern the cases in which DPP may act, mainly cases of public interest. The enormous growth of summary jurisdiction over the years, especially that arising from so‐called secondary legislation, is largely outside his sphere.

ONE cannot help wondering why people set out to become librarians. Many do so, it must be realised, because they are basically unqualified to become anything else. This is unfortunately true of many graduate entrants who frequently seek employment at libraries having failed as teachers, theological students and the like. They can read and write, and having had sufficient intelligence to take a degree, they pass muster as librarians. Most of them would not do so if they could, so many of them think, find anything better. Many others are sent to librarians for interview by Youth Employment Officers who cannot find higher paid positions at the time and, of course, for most of the smaller towns, it is almost the only respectable employment for “nice” young ladies before matrimony unless they have been taught typewriting and shorthand or know how to handle an adding machine.

In a context of greater environmental uncertainty, understanding the practices and strategies adopted by the SME owner-manager to deal with it is an important topic.

Based on a questionnaire survey of 583 SME owner-managers, a cluster analysis based on the degree of perceived uncertainty was conducted.

A statistical differences across a continuum with regard to entrepreneurial orientation, information gathering, management and absorption practices, innovation and internationalization was observed. These results show that the behaviors, and strategies deployed by SME owner managers are adapted to the degree of uncertainty these individuals perceive. Moreover, these results are not linked to their individual profiles nor to those of their companies.

The results show how SME owner-managers can increase their capacity to face uncertainty by collecting different types of information from different sources, by traveling abroad, by hiring personal with diverse profiles and by dealing with situations outside their norms. Public authorities in economic development interested to promote entrepreneurial decisions are invited to produce and diffuse valuable information to reduce uncertainty perceived by owner managers to support SMEs.

This research is original in that no study has holistically examined the link between uncertainty and the strategic and organizational practices of SMEs. It also responds to political and managerial concerns to effectively support SMEs under conditions of uncertainty – contexts that are increasingly important these days.

The Report of the Royal College of Physicians (London) and the British Cardiac Society issued in April last was the product of a joint working party, whose aim was to formulate the best possible advice which can at present be given to medical practitioners towards the prevention of coronary heart disease. It caused quite a stir, particularly its dietary recommendations, and the mass media made the most of it, more from inferences drawn from the measures recommended than from the report itself. Now that the sensation of it has gone and the dust has begun to settle, we can see the Report contains nothing that is new; it tells us what we have long known. Like the Horsemen of the Apocalypse, except that there are three of them, at least for the moment, the causative factors of the rising incidence of coronary heart disease, built into our affluent society, have been working their way at the heart of man for a good many years now.

DURING much of the Second World War, the affairs of the Library Association were conducted for the Council by an Emergency Committee. The record of its meeting on 10th June 1941, includes the following: “A resolution having been received suggesting that a committee be formed to consider post‐war reconstruction, it was resolved that by means of a notice in the LIBRARY ASSOCIATION RECORD, Branches and Sections should be invited to formulate suggestions for the consideration of the committee. A draft questionnaire for the purpose of an enquiry into the effects of the war on the public library service was approved”. In July, the Committee reported “further arrangements … for carrying out an exhaustive survey designed to give the necessary data for full and detailed consideration and ultimate recommendation as to the future of public libraries, their administration and their place in the social services”. The promised notice appeared as an editorial in September.