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The federal alternative minimum tax (AMT) portion of the annual federal income tax filing procedures is destined to have severe effects on the compensation and take home pay of senior management librarians. By examining the history of the AMT and typical principal librarian or director's salaries in New Jersey one can see the need to change the salary. The purpose of this article is to offer two additional proposed salaries for the director. One salary serves as an incremental improvement, the other serves as a step up to the executive status requisite for a position of such responsibility and effort.

This article discusses the AMT and typical principal librarian or director's salaries in New Jersey.

Little difference is seen among the salary levels regarding typical monthly expenses after payroll deductions are made as a result of the effects of the AMT. If salaries are not changed to reflect an increase in discretionary funds commensurate with the position, the AMT formula will need to change.

Recommendations are provided for salary and AMT changes based on an analysis of expenses and tax code.

Over time, management theory has shaped the structure of libraries. No matter the current view of management by matrix, when it comes to library organizations, there is always going to be a hierarchical structure. The object then is for transparency to be in place, and a recognized sense of fairness and equality. This study aims to address this issue.

The paper reviews the concepts of the literature on management and organization theory, and details the literature on valuing human capital and its recent application to knowledge management work. It then discusses how the literature and its deployment over the years have resulted in the formation of pay policies, and shows the application of Fay Hensen's predictive validity testing to the pay policy line in the field of libraries through the study of the New Jersey Library Association's Guidelines for Minimum Recommended Starting Salaries for Library Staff from the years 2007 and 2008.

By measuring for internal job values at libraries through one or more of the measures discussed here, one can arrive at an analysis of the pay policy of the institution. Using trendline analysis, the paper was able to calculate just what the value, worth or salary of the positions should be in order to have a predictive, orderly, hierarchical representation of salaries within the library organization structure.

By measuring for internal consistency in job values at libraries, one can be assured that there are fair demarcations among positions, and yield consistent expectations which are transparent to employees, who will then know what must be done to advance within the organization. A consistent organizational structure, with clearly delineated jobs and equal compensation lets a library know where it stands and where it needs to go from there. By periodically creating a pay policy line study for the organization, human resources personnel can make executives aware of how they may or may not have strayed from balance in fairness and transparent compensation.

Jeremy Bentham (1748 - 1832) was an eccentric 18th Century English genius of many interests. He was the leader of a group of social and political reformers known as the philosophical radicals that included John Stuart Mill. While Bentham never held a government position, his writings influenced many who did. Bentham’s ideas and works touch on a variety of disciplines including: administrative management, criminal justice, economics, law, organizational theory and decision making, philosophy, political science, public administration, public policy, social welfare, and sociology. Bentham was a wordsmith adding such terms to the popular lexicon as: "minimize," "maximize," and "rational." He was also the first person to use the term "international." This article looks at Jeremy Bentham’s contributions in three areas: organizational theory and decision-making, public policy analysis, and administrative management. The article argues that although his ideas and works have been dismissed as passé in the post 1960s era of selective social consciousness and heightened political correctness, Bentham has much to say that is still important and relevant today

Although there is an abundance of literature dealing with the techniques of work with offenders and offender‐patients, less attention has been paid to alternative and additional means of invoking empathy and insight into behaviours that often produce anxiety, confusion and, on occasion, abhorrence. This article attempts to redress the balance.