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Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

At the outset, let it be said clearly that criticism of the British Library Bibliographic Services Division (BSD) should not obscure its distinctive origins, achievements and successes.

Newcastle University Library has produced a serials catalogue using the Northumbrian Universities Multiple Access Computer (NUMAC), an IBM 370/168, with software from the Newcastle File Handling System (NFHS). Input is via a visual display unit (VDU). The file contents, file organisation and data elements used are described. Output is currently paper printout. The serials catalogue is linked to the automated circulation system. An example of the editing procedures is given.

Newcastle University has been involved in library automation for many years, but only recently were services taken from an outside supplier, OCLC. The online public access cataloguing sub‐system of OCLC's LS/2000 went live in March 1985. The sub‐system is described, with examples of output, including the use of boolean techniques and subject searches. Peer instruction for library users is seen as preferable to more formal instruction by library staff.

The cost per loan for the manual circulation system at the University of Essex Library is calculated for 1970/71 and predicted for 1973/74 and 1976/77. An allowance is made for the time spent by library users when borrowing books. Likely costs for an on‐line circulation system are also calculated. A table is given for manual, off‐line and on‐line circulation systems costs for several university libraries.

A machine‐readable record containing accession number, location, Dewey class number(s),ISBN, date, and brief author/title is being created for each item of library stock. Methods of record creation and the potential uses of the stock file are discussed.

Before starting to trace the development of PRECIS to its theoretical beginnings I shall describe the system briefly in its present form. This will serve not only as an introduction for those who are not familiar with the system, but will also help to explain the relevance of some of the historical sections which follow, in which we shall see how a machine‐produced alphabetical indexing system, based on a syntax derived from a study of natural language, developed out of research into principles for a new general classification.

The National Library of the Arab Republic of Egypt is preparing a computer‐based catalogue of its acquisitions from 1870 to 1969. Keypunching has begun with the Arabic holdings, and is complete for science and technology classes. The paper discusses the problems of data preparation and computer printout of Arabic text.

This study uses a survey instrument to ask Americans living abroad about the impact of tax rules explicitly designed for these individuals. We analyze how individuals are affected by foreign tax reporting laws and how they perceive and evaluate the rules’ consequences. A common belief is that many of the foreign reporting provisions were enacted in order to eliminate or reduce tax evasion. The current political climate has increased lawmakers’ focus on tax issues related to foreign income and accounts, which lead to several new rules and regulations, such as the provisions in the Foreign Account Tax Compliance Act (FATCA), as well as an increased emphasis on the enforcement of existing laws.

Our results indicate that Americans living abroad experience FATCA negatively impacting their lives. Additionally, the respondents’ perceptions are consistent with the sentiment that their government is not concerned about the impact of the FATCA on its citizens living abroad.

Machine‐readable stock records, each consisting of accession number, location, brief author/title, imprint date, ISBN, and Dewey class number(s), are now available for all monographs in the Library. Methods of data base creation and the resolution of inconsistencies are described. The data base is used to provide: 1. author/title information for the automated circulation system; 2. alphabetical listings of total library holdings; 3. sectional printouts; 4. printouts for stock checks; and 5. selected catalogues for university departments. The application of the system to relegation procedures (of little used material to off‐campus storage) and the provision of catalogue systems for departmental libraries are described. Users seem content to use stock record printout in areas of the Library remote from the card catalogues. Costs of labour and machine processing are assessed. In the future, paper printout may be replaced by COM and the system will be further developed so as to replace the card catalogues.