Lists 16 things to consider before closing a small school. All 16 items are concerned with reducing per pupil expenditures. (Author/IRT)

Current disenchantment with the undergraduate library concept is attributed to (1) changes in curriculum and teaching methods, (2) tighter library budgets, and (3) the realization that a separate facility works to deprive the undergraduate of a learning experience that only a large research library can offer. (Author/AWP)

Reviewed are library problems associated with book acquisition related partly to the situation found in publishing and partly to the need for improved communications between librarians and wholesalers. (Author)

Universities conduct a variety of cost-allocation studies that require the collection and analysis of the library cost-data. Cost accounting methods are used in most studies; however, costs are attributed to library user groups in a variety of ways. Cost accounting studies are reviewed and allocation methods are discussed. (Author)

Expenditures for education continue to be the largest otem in the budgets of state and local governments, according to a recent report from the Bureau of the Census. (Author)

Reports changes in Medicaid policies and their effects on utilization and expenditures for the aged. States exercised greater discretionary authority by adopting cost containment policies that reduced the number eligible, the availability of services, and reimbursement rates, resulting in reductions in utilization and expenditures. (Author/ABB)

Describes the problems encountered by a depository library in the acquisition of government publications, provides a listing of sources of government publications, and suggests strategies for the acquisition of documents. (CLB)

Reports results of a biennial survey of public libraries serving populations of 100,000 or more, including data on per capita expenditures, directors' salaries, and beginning professional salaries. Sixteen tables break down data by region, size of population, and sex of director. Three references are listed. (MES)

Applied statistical methods to predict case expenditures for low back pain rehabilitation cases in proprietary rehabilitation. Extracted predictor variables from case records of 175 workers compensation claimants with some degree of permanent disability due to back injury. Performed several multiple regression analyses resulting in a formula that…

Discusses the importance of educating library patrons about the library's finances and the impact of budget constraints and the escalating cost of serials on materials acquisition. Steps that can be taken in educating patrons by interpreting and publicizing financial information are suggested. (MES)

Presents results of price survey of periodicals published in the United States and serial services. Tables are organized by subject categories to show number of titles included in the survey, rank order by average subscription price, and price increases. (LRW)

Straightforward application of simple economic concepts can explain relationships between expenditures and gift revenues, including those related to predisposition and capacity, and has practical applications in interpreting costs. (Author/MSE)

The Tax Reform Act of 1986 has brought faculty lower tax rates, but they have lost many tax deductions to which they were accustomed. The impact on higher education, the 80% limitation for meals and entertainment, travel, and the 2% adjusted gross income (AGI) floor for miscellaneous itemized deductions are discussed. (MLW)

Estimated cost of tenant services to tenants in Congregate Housing Services Program (CHSP). Monthly service costs per tenant were $563. Community services accounted for 50 percent, medical care accounted for 42 percent, and 8 percent represented imputed cost of informal care. Services were financed by CHSP, other government programs, and tenant…