Describes changes to the Financial Reporting Exposure Draft issuedby the Accounting Standards Board. Highlights risk as a significantindication as to whether or not an entity has…
Abstract
Describes changes to the Financial Reporting Exposure Draft issued by the Accounting Standards Board. Highlights risk as a significant indication as to whether or not an entity has an asset. States that it should be assumed that the parties will remain liquid and solvent unless it can be reasonably foreseen that this will not be the case.
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PROPERLY administrated, the reading room—displaying newspapers, magazines, and ready‐reference books—may, in spite of all that has been said to the contrary, become an important…
Abstract
PROPERLY administrated, the reading room—displaying newspapers, magazines, and ready‐reference books—may, in spite of all that has been said to the contrary, become an important contributory factor in the educational work of our libraries. Let us examine the position closely. It is admitted, even by intemperate opponents, that the reading room is one of our most frequented departments. How, then, may the librarian make it of real educational value to the frequenters? This is a significant question, and, in the limited space available, we propose to indicate a few directions in which much might be done to enhance the utility of this department, and, within certain limits, to systematize its work on the lines of the policy governing the circulating departments. First of all, there is the important question of planning the room; and, although the size and arrangement must, to a large extent, depend upon the local requirements, a few general observations, applicable under almost all circumstances, may here be made. The room should be so designed as to facilitate supervision—glass partitions being more desirable than solid walls. Wherever practicable, the exit should be within view of the staff. For passages between tables, ample space should be allowed—six to eight feet being a reasonable width where movable chairs are used. The accompanying plan obviates the necessity for further comment, and will, perhaps, convey a clearer idea of what is required.
At a meeting of the Council of the Royal Borough of Kensington on February 29th, ALDERMAN A. G. McARTHUR, Chairman of the Public Health Committee of the Council, brought up a…
Abstract
At a meeting of the Council of the Royal Borough of Kensington on February 29th, ALDERMAN A. G. McARTHUR, Chairman of the Public Health Committee of the Council, brought up a Report as follows— “We have received replies from nineteen City and Borough Councils to the circular letter addressed to them by this Council protesting against the suggestion made by the Board of Agriculture and Fisheries that, before proceedings under the Sale of Food and Drugs Acts are instituted on analytical evidence in respect of milk there should be a preliminary investigation by an officer of the Local Authority, or that the milk producer should be given an opportunity of offering an explanation.
THIS number will appear at the beginning of the Leeds Conference. Although there is no evidence that the attendance will surpass the record attendance registered at the Birmingham…
Abstract
THIS number will appear at the beginning of the Leeds Conference. Although there is no evidence that the attendance will surpass the record attendance registered at the Birmingham Conference, there is every reason to believe that the attendance at Leeds will be very large. The year is one of importance in the history of the city, for it has marked the 300th anniversary of its charter. We hope that some of the festival spirit will survive into the week of the Conference. As a contributor has suggested on another page, we hope that all librarians who attend will do so with the determination to make the Conference one of the friendliest possible character. It has occasionally been pointed out that as the Association grows older it is liable to become more stilted and formal; that institutions and people become standardized and less dynamic. This, if it were true, would be a great pity.
At a meeting of the Council of the Royal Borough of Kensington, on November 22, Councillor J. BROOKE‐LITTLE, Chairman of the Public Health Committee, brought up a report as…
THERE has quite recently occurred among professional and other periodicals a sort of epidemic of comparisons between the work of European and American libraries, some of which are…
Abstract
THERE has quite recently occurred among professional and other periodicals a sort of epidemic of comparisons between the work of European and American libraries, some of which are more or less misleading and calculated to stir up national annoyance. The Transatlantic journals are particularly condescending in tone, and arrogant in their claims, and some statements in the New York Nation and Chicago Dial are not only written with a most lofty sense of American superiority, but are manifestly based on ignorance of library conditions in Europe. They are indeed typical of the attitude of the average American librarian towards library work outside the borders of the United States. With a few notable exceptions, American librarians are a somewhat narrow‐minded, self‐sufficient and wilfully‐ignorant class of public officials; but more especially the younger generation. They are eternally shutting their eyes to the accomplishments of other nations, and assuming that the last word on all library matters has been spoken in America. They are, for the most part, ignorant of European library literature, as none save the largest libraries ever purchase anything but American professional books. This is further proved by the absence of such works from their catalogues and from among the text‐books prescribed for the various library schools; while in all their select bibliographies or lists of “best” books the most notice‐able feature is this studied omission of European books. In the proceedings of British professional associations the work of American libraries is frequently referred to in the most appreciative and broad‐minded manner; but at similar meetings in America, European library work, if not entirely ignored, is most often casually mentioned as something quite obsolete, and a legitimate target for oblique criticism. It is difficult to understand why American librarians will not study library questions from both the historical and international standpoints, because it is such an obvious and interesting manner of freeing the mind from the fetters of a cock‐sure provincialism. That it is true no such attempt is made by the average American librarian to attain knowledge of foreign conditions, is proved by the universally accepted opinion in the United States, that there is no European library work worth attention, in comparison to the immensity of the American achievement in the same field.
OUR new features of record and reminiscence appear to have been appreciated by our readers; and, as this number shows, we continue with increased pages and are endeavouring to…
Abstract
OUR new features of record and reminiscence appear to have been appreciated by our readers; and, as this number shows, we continue with increased pages and are endeavouring to extend our scope to meet every kind of library interest. There is an atmosphere, of change and, as some think, of crisis, in library matters, especially in those of the public library. The winter to which our minds turn in mid‐September is likely to be interesting and may bring decisions of various kinds. We hope to reflect them, and, as is our invariable custom, invite readers to use us to express their views as well as their experiences.
IDEAL methods of Library service; this, in simple translation is the purpose before the Library Association Conference at Manchester this year. The first thing that strikes any…
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IDEAL methods of Library service; this, in simple translation is the purpose before the Library Association Conference at Manchester this year. The first thing that strikes any observer is the great variety of current library work. There was a day, so recent that fairly young men can remember it, when a Library Association Conference could focus its attention upon such matters as public library charging systems, open access versus the indicator, the annotated versus the title‐a‐line catalogue, the imposition of fines and penalties; in short, on those details of working which are now settled in the main and do not admit of general discussion. All of them, too, it will be observed, are problems of the public library. When those of other libraries came into view in those days they were seen only on the horizon. It was believed that there was no nexus of interest in libraries other than the municipal variety. Each of the others was a law unto itself, and its problems concerned no one else. The provision of books for villages, it is true, was always before the public librarian; he knew the problem. In this journal James Duff Brown wrote frequently concerning it; before the Library Assistants' Association, Mr. Harry Farr, then Deputy Librarian of Cardiff, wrote an admirable plea for its development. Wyndham Hulme once addressed an annual dinner suggesting it as the problem for the younger librarians. Carnegie money made the scheme possible. But contemporaneously with the development of the Rural Library system, which now calls itself the County Library system as an earnest of its ultimate intentions, there has been a coming together of the librarians of research and similar libraries. We have a section for them in the Library Association.
The third Annual Meeting of the Library Association to be held in Manchester should prove to be as profitable as the former meetings there. The manifold interests of the great…
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The third Annual Meeting of the Library Association to be held in Manchester should prove to be as profitable as the former meetings there. The manifold interests of the great cotton city, its activities, commercial and intellectual, its intense artistic life—so curiously at variance with its apparently materialistic atmosphere—its many libraries, some of them with real traditions; these things should go to make the 1921 meeting memorable.
Since the publication of the report of the Lancet Commission on Brandy and the prosecutions that followed, much attention has been given to the subject, and although no great…
Abstract
Since the publication of the report of the Lancet Commission on Brandy and the prosecutions that followed, much attention has been given to the subject, and although no great additions to our knowledge of the composition of this spirit have recently been made, practical use is now being made of information which has been at our disposal for five years or more, which has already had far‐reaching effects upon the trade.