siMoN FRASER UNIVERSITY
?
MEMORANDUM
771-
.
?
To
..........
?
..t
e
......................................... .
From.
Subject .....
?
Date .........
•1.
MOTION: That Senate
•
?
courses:
Econ 819-4
Econ 820-4
Econ 871-4
Econ 872-4.
approve the following new graduate
Mathematical Programming for Economics
and Commerce
Analysis of Dynamic Processes
Seminar in Financial Accounting
Seminar in Managerial Accounting
.
?
These courses were approved by the Executive Committee of the
Senate Graduate Studies Committee at its meeting on March 5,
1979.
Jon Wheatley
Dean of Graduate Studies
mm!
attach.
is
SIMON FRASER UNIVERSITY
MEMORANDUM
To .......... .W.......
Cleveland
?
From ?
S. Easton ?
.
?
. .
Chairman of the Graduate
Program in' Economics'andCornmerce
Subject ..... ........
New Graduate..PLkrSe.Prppqsals
...............
Date.
March 16, 1979
?
'
Course: Econ. 819. Bugetary implications of this course should read.:
No additional faculty is required. By reducing the frequency
of present undergraduate courses it is
p
ossible to offer this
course at the graduate level. ?
.
Econ. 820. Same as the above
Course: Econ. 819. I have spoken with E. Love who will teach this course.
He. informs me that although D. Granot's name appears on the
Econ. 819 write-up and his, Love's, on the write-up for Econ. 820,
in fact they collaborated in the preparation and develo
p
ment of
both courses. Thus there is no problem in finding a faculty
member interested and willing to pursue both 819 and 820.
Econ. 819. Love also notes that the bibliogra
p hy and outline of
the library analysis for 820 is aporopriate for Econ. '819.
L
SIHON FRASER UNIVERSITY
New Graduate Course Pronosal rorm
CALENDAR INFORMATION:
Department: ?
Economics and Commerce
?
Course Number: I1CON.319
Title:
Mathematical Pro
g rammin g
-for Economics and Cmmrce
Description:
Topi-cs.
,include dynamic programming, linear and non-1iheaL-Rxq.&jxnming,
stochastic programming, optimizationtechniques; gametheory.
Credit Hours:
?
4
_Vectjr:
4-0-0 ?
_Prerequisite(s) if anv:IflStfllCtOT'S
consent
ENROLLMENT AND
SCHEDULING;
Estimated Enrollment:
5-1.5
?
When will the course first he offered:
1978-].
How often will the course be offered:
once per
y
ear, subject to mi.nimal anrnllnient
constraint
JUSTIFICATION:
Thepurpose of
this course
is to introduce and study some of
the hsir
optimization models techniques and cOncepts of
solutiOns which ai'
?
S
widely emnloyed in Economics and Commerce.
RESOURCES:
Which Faculty member will normally teach the course:
?
Love.
What are the budgetary implications of mounting the course:
?
nil. - S.pi J). AS1é'S
c'¼ ?
In
I4z.-4 /2',.
Are there sufficient Library resources (anoend details):
Yes
-
many available texts rthrêr
this area.
Aopended: a) Outline of the Course
b)
An indication of the competence of the Faculty member to Rive the course
c)
Library resources
Do e: ii
Faculty Graduate Studies Committee:
?
2s2e'
Faculty: ?
'. ?
/'1t7A ?
I' ?
Date:
Senate:
Senate
?
Graduate Studies Committee
?
k _
.
¼_,,
__
t4-Date
Date:_____________
2
4/(.J'J,
?
•
Approved: Departmental Graduate Studies Committee:
.
To ...
P
lanning
and Priorities CommiE tee
?
From .
Daniel Crao
Subject
?
..
Proposed
D.E.C.
.............. ... ............
.............. ........
?
.............
Graduate Cours........................
?
..2j . :i.q'.y
- ?
.
I enclose
-
-
memorandum
Outline of my
i
have
proposed
distrjhttøcl
in
gra
duate
aaong
couj;j
i:}te
?
sLud('-8
t]1?
department
- results of a brief survey Condu
proposed course.
?
cted
?
o cstlj-(. t-h.
demand for i.li
In
f
urther support of my proposed graduate Co;r$e
1. A
the
indic
at
es.
I.
?
-- ?
vey
lndjcates there are at least ii
?
Studej1
s
that would like to take this course in 1ie
?
re ?
gam
c ....Ing.
?
doubt,
re
flects on
the stro
?
e
js11
dem
?
for sich a
C(
'ursc
.
in ouy
?
graduate pror
As
argued in
the "memorandum for the 8
r
aduate
.
?
E;tude{:5
•,I
?
he
proposed course will contribute to other acj
g1aduL.(.
)'rogius
in the department. For
eampie, °
nJ.
inear and stociLajc
are being
recogrtj
?
as xuaj or tools for analyzing and
So
j
vj ng pot; t--
?
folio
selection
and related stochast1c. problems.
-The course will no
doubt
cre
ngt1ien our currcttlt
p
ro r tn
are
is
a
a
Special
few graduate
arrange
stu
?
progr) :tn anager.r. Scien. Thc
dents in the departmerL ho
list
science (or equiva1eny
Operati
?
rencarcb) an a tajo- or
area of interest for
WhOLn
thi5 ccs
Will
bn
InVaiubi
T
hus, I strongly believe that
tte proposed
?
ou):.-R we).
.(
?
Within
the stated
objec
tives and goa:l.-, o.
?
c
As.
t
here are at least 11 gradua.
?
the
Course
in
the Coming
s
pring, I
?
sincereL. ?
y hope
tL:
th
re;o.cec
like
?
o
be
ak
?
h
?
£O1J1
to enable me to provide this course in :e pri
2.
3.
2Z'(.' •('.>,c)
ends -
DC CP
40
• ?
SIMON FIIASF;R UNiVE1SjTy
•
?
MEMORANDUM
?
is
To Graduate Curriculum committee
Sub je:t
Course,,
proposal for
,
a graduate course
in Commerce
From Daniel Granot
Date.
October
.
18, 1977
TITLE
OF COURSE:
Mathematical Pr
ogramming
.
for Economics&Coerce
•
?
The purpose of this course is 'to introduce and study some of the lasic
optimization models, techniques and concepts of Solutions which are widely
employed in optimization and game theory problems that frequently occur in
comnerc- and economics. These optimization models and techniques are very
applicable in such diverse areas as economic planning, energy' modelling, price
de
c
entralization, capital budgeting, portfolio selection, runway cost
allocation, pricing in communication networks and more.'
'
The topics to be
covered include: Linear Programming and Duality; 'Decomposition Techniques
in Linear Progr
am
ming,;
Non
Linear and Stochastic Programming with Applications
to Portfolio Selection Problems; Dynamic Programming; Game Theory with Application
to the Cost Allocation and Pricing, and Activity Analysis,
The emphasis in the course will be on theory, modelling and computation.
The time to be allocated to the various topics will tent
aUvely
"
be. as
follows:
.
Linear 'Programming; Duality; Sensitivity Analysis
(including some case studies).
Decomposition Techniques
Dynamic Programming
Non Linear and Stochastic Programming
'Activity Analysis
G?
f-
_-
3 weeks
iweek
1 week
3 weeks
2 weeks-
3 we,ks
Diirnl Crw
SIMON FRASER UNIVERSITY
, ?
. ?
. ?
..
MEMORANDUM
10 ........ ...
Graduate . Curriculum. Conriittee
?
From ?
lianiel Granot
Subject .... ..
Proposed-course
:
.
..
.
Mathematical ?
Date.......
Octo
r 26,
Programing
for
Economics and Commero
I enclose an outline
of
a proposed graduate course.
I am convinced that the proposed graduate course
Will
attract
students from various disciplines in our department. For example,
a)
The last year Nobel reciepients in Economics, Professors Kantorovitch
and Koopnizns, rec..eived their awrd mainly for their contribution to
optimization and linear programing. This, no doubt, indicates the
relevance
of
optimization techniques and models for economics.
b)
The topics: Dynamic Progranuning; Non-linear and Stoöhaetio Progranrning
should be attractive to the finance students. Indeed, Professor P.L.
Cheng indicated to me that he will recônvnend all his finance students
' ?
to take this course.
o) The course* should ttract Commerce students; some of the topics
covered are applicable to capital budgeting, joint cost allocation mdele
and solutions (and,
of course,
linear programming).
d) The etudentj interested in studying Management Science, that as
Professor P. Copes indicated may be quite a few, will certainly welcome
such
a
course.
Th4$
Daniel Granot
DC/mo
?
I ?
0 ?
Assistant Professor
0•
(
SIMON FRASER 'JNiVERSJTy
•PMOL!flVM
[o. Graduate Student5 in Economics a
nd .. From.
Co=erce
Subject ?
. A.. ?
graduate-
gr.aduat
course
?
.
Novrbe'
I would like to interest you
it
a
1.aduaL( eou
y
jw Thith propcls(•
attach
to offer
a
either
detailed
this
outline
coraiLg
of
Spring
the prosct
or next
cour.
year. For your
Convenience, I
This course is intended for gradwe 5tu&rzta..
lver, q'aiif.(
undergraduate 8tudents are welcome to take
it
The course should
be attractjv to
ntudento from wtrjoi9 dipc.
In
athenatics
Economics
and
and
Computing
Ccome:ce
1
Science.
as well
?
?
or (xaiap1e
ot:hor
dcpart.irinte, e.g.
1) ..
physical
progoning
model
Economics
for 'large
impact
linear.
radsl
scale,
on
was
progra.niiing
the
found
lone
U.S.or.oy
rangc.
to
is
F
perhaps
?
tht
r
i,f
nning.
suit11e
a
the
changing
)?or
tiosi:
exalcup3.
oei
energy.
popular
for
?
pictures
39
and
a
?
).cor
of loot
jr,
t
iwc
addition; last year's Nobel r eipient: in lcono3dcs, Professouj
Kantorovitch and Koopin.ans,
received
thirc awe.rci
mt.ainly for their
contribution to optimization and linear
programing. This, no cioubt
economics.
indicates the relevance of opt !.zUatjon techniques and
nodel.9
for
2)
Non linear and
3tOchastiC
programw.'ing:hold, ho of particular in1:tt
to
the finance students. Various poru:olio selection problems
cmu
hc
fornulated as non linear (quadratic) prograzmd,ng prohlen.
0):
a
stochastic proraumtng. In the cour
?
we
wil). cover
&Oe
of tbr
theoretical foundation of non linear
prcigraim1ng
and i1j discuss
some of he alga rithnic appronch. for so1vin tboae pro lcucs.
) Th
course
should attract coiee :cents;
r,cuie of
the.
1:oplcs
covered nrc applicable to cap11 b1Lc.er.Jng., joint Cent:
?
oeat5o
?
odols nd o1ut1ons
(and,
of cse linear programming),
4)
To citud;'U who mi8ht be interc'i
1;: 1nogernent Seicnc or
hathematic,al Pror'aniILg;
the
colrro
vii1 cover some of the most:
important topics in these areas.
5)
idcz, Came 'Thcory is a
fun sub'ct
Ay itt :nsi.d student w:o oulu ..:ikc
La
see me with rcsrd to the
propo:d course plea
?
drop
by (A.Q.
6241 or
cnii.
I
5i9,
or leave a.
?
i: • '
it',
my mall box.
SIMON FRASER UNIVERSITY
New Graduate Course Pronosal ?or
cALED INFORAT1O*l:
D.prtnt:
Economics /Commerce
?
Course ?1*nsber:_ECON.
820
Title:
Anal
y
sis of Dynamic Processes
Dsacripttafll_
To anal
y
ze
the operation of d
y
namic. (time-iárying) e conomic,/
business systems
with emphasis on model formulation and optimization procedures.
credit Howls:
?
?
4
Vectors ?
_Prerequisite(s) if any:
muT
_A
_
83XJLZWG$
$.tinet.d luroltmont:
10
_When will the course first be offered: SuMMp
g r Session
How often will the course be offered:
?
Annuall
y
sublect to demand
P ?
JUIT1fldXZ t
- The
sub j
ect material currently
not being covered at Graduate level.
-
A management science
area that has broad applications in Economical
Business. ?
. ?
..
hicb Vacuity
,
a..r will nornally teach the course:
?
C. F. Love
What an the* budgetary Implication, of nountin
g
the course
,J(L
SE M2I _IC,,
_(iôc41
/)C(
Are there sufficient Library resource. (apsond details):__________________________________
Appended: a) Out
us,
of the Course
b)
An indication of
the
couOetsncs of the Faculty meuber to
g ive
the course. -
c)
Library resources
Approved: Dspartasntal Graduate Studies Cocuitteo) _)
_/_
_Dste
Vacuity Graduate diss Ciriittse: ___-
?
-
•
Vacuity:
_C.
_
1t-J'-------
_Dates
( ?
Senate Graduate Studies cos sieteec
?
(I?(TLL
?
Date:
2:)
Senate: ?
Date:_____________
(1
(
DYNAMIC PROCESSES
?
-
Content
Areas of Application
Week
1.
Conventional Dynamics
-
general distribution of effort
2
•
Programming Procedures
problems.
- the bond-refunding problem
- asset replacement decisions
2.
State Increment Dynamic
- dynamic network optimization
2
Programming
(aircraft routing problems)
- multi-stage inventory control
3.
Decomposition of Dynamic
- multi-location inventory control
2
Processes
- transfer prices decisions
- profit ceiiter vs cost center control
4.
Narkov Processes
-'optimal equipment repair decisions
2
- cash management problems
- optimal brand 'switching models
5.
Optimal Control. Theory
- investment paths in macro-models
3
- optimal asset switching
- optimal trajectory for the supersonic
transport and related problems
6.
Optimal Feedback Control
- control on a set point
?
•
2
- optimal inventory control with
•
fluctuating demand
- simultation vs optimization
•
(
SiMON FRASER UNIVERSITY
O: ?
MEMORANDUM . ?
,AU -
FACULTY U
To ............... peanof Arts Office
?
..
.
From ?
MY
Roberts ?
.................
Social Sciences - Library
Sub ?
I
ect ?
Library
jflflCs
support
...
820, .....
Analysis....ofDytiämic
for proposed course,
??
Date ?
31
. ?
July
. .
78
l.. MONOGRAPHS
The three main elements of the course are dynamic programming, optimal
control, and Markov processes. To determine library support for the
course, the number of titles under those and related subjects in the micro-
fiche and card catalogues were counted. Results were as follows:
Algorithms ?
. 74
Control theory
?
. ?
. ?
142
Economics - Mathematical methods
?
108
Economics, Mathematical
?
246
Game theory ? .. . . 77
Inventory control
? . ?
61
Linear programming
?
130
Markov processes
?
82
.
? Mathematical models
?
54
Mathematical optimization
?
115
Network analysis (Planning)
?
32
Non-linear programming
?
24
Non-linear theories
?
44
Operations research
?
222
Planning ?
100
Programming (Mathematics)
?
121
Stochastic processes
?
110
Stochastic programming
?
5
?
Total
?
1547
This total includes reference works such as handbooks, bibliographies
and dictionaries, and society proceedings and congresses, as well as cir-
culating monographs.
?
.
2. JOURNALS, INDEXES AND ABSTRACTS
?
. ?
.. . ?
..
?
.
The library subscribes to the following abstracts in the fields of
operations research and quantitative methods:
International abstracts in operations research. Amsterdam, North-Holland
for the iiirnitional Federation of Operations Research Societies. v.1,
• ?
1961- . quarterly.
Complete indexing
of
O.R. journals and selective indexing
of
others in
the fields
of
production, marketing, finance, statistics. Abstracts
2
-2-
1
Dean of Arts Office
?
1 August 78
?
so
in each issue are classified as:
Models
of
common processes
Experiment and special applications
Theoretical
- ?
Professional
Access
end of each
is through
year/volume.
subject and author
indexes
which cumulate at the
Operations
Institute.
r
esearch/management
v.9, 1969- .
?
science.
monthly.
?
Whippany, N.J., Executive Sciences
Covers management of O.R., optimal allocation, game theory, simulation
models, mathematical methods, probability, computers, and applications.
Subject and author indexes cumulate at the end of each volume; reference
is
to page numbers.
Quality control and applied statistics. Whippany, N.J., Executive Sciences
Institute. v.1, 1956- . monthly.
Statistical techniques (e.g. sampling, correlation, probability)
applicable to business (e.g. forecasting, finance, sales control),
production (e.g. work measurement, scheduling), and other fields.
Subject and author indexes in each issue cumulate annually.
Computer abstracts.
?
Jersey,. Technical Information Co. v.13, 1969-
monthly. Located with Sciences Indexes.
Material classified under such headings as "System design";
"Applications: Bus-jness". Annual subject and author indexes.
Computing reviews. New York, Association for Computing Machinery. v.1,
1960- . monthly. . Located with Science Indexes.
Sections 3.5 Management data processing
5.4 Mathematical programming
5.5 Mathematical statistics; probability
8.3 O.R./Decjsjon tables
Mathematical reviews.
?
Providence, R.I., American Mathematical Society.
v.1, 1940- . Located with Science Indexes.
International and comprehensive. Covers books, journals, proceedings.
Sections 90Bxx Operations research and management science
90Cxx Mathematical progranning
90Dx.x Caine theory
In addition, the following more general indexes have sections on programming:
Index of economic articles. Homewood, Ill., Irwin. v.1, 1886/1924-
"Prepared under the auspicies of The journal of economic literature of
the American Economic Association."
Section 200 covers quantitative economic methods and data: 210 covers
econometric, statistical and mathematical methods and models, optim-
ization, and pro grcmning.
.
.
.3
-3-
Dean of Arts Office
?
1 August 78
The journal of economic literature. Pittsburgh, American Economic Associ-
ation, 1963- . quarterly.
Section 200 as in the Index
of
economic articles.
International
bibliography of economics. Paris, UNESCO, v.1, 1952-
annual.
Part B, Methods, covers programming.
Key to economic science. The Hague, Nartinus Nijhoff, v.1, 1953-
bi-monthly.
The Library subscribes to most of the journals covered by these indexes
and abstracts.
Support appears to be sufficient in both quantity and quality for an
800-level course, without any more than normal expenditure. Dr. Love, who
is to teach the course, says he has never experienced any difficulty in
finding material in the library's collection.
MR: vk
SICN FRASF.Q UN1'F:LS1TY
New Graduate Course Proros81
CALENDAR INFORMATION:
ad Cma-ce ?
-
?
_
Course Number: ° 1
- ?
-
Title:
Scminar in Financial -Account incr
Description:
An in depth anal
y
sis of current literature in financial accounting
theory and practice. Emphasis will be placed onrecent empirical
research.
Credit Hours;
?
Vector:
?
Prerequisite(s) if env:1
( ?
c\
IA)
ENROLLMENT AND SCHEDULING:
Estimated Enrollment: ?
20 ?
When will the course First he offered:
Fall 1978?
How often will the course be offered:
Once a year
JUSTIFICATION:
No similar course exists at graduate level. It.would give a flexibility
to our existing graduate programme. It would increase the research interest
within the department. Hopefully it would help to channel some of the
students in academic accounting career.
RESOURCES:
Which Faculty member will normally teach the course:
D. McDonald, T. Brown, T. Var
What are the budgetary implications of mountin2 the course:
No
additional faculty Is
required. By reducing the frequency of present undergraduate courses it
1
Are there sufficient Library resources (annend details):
Yes. The library is adequate in terms
Anpended: a) Outline of the Course
of journals. Modest increase in mono-
b)c)
An
Library
indication
resources
of the comoetence of the Facu
?
te;e
App
roved:Denrtmenta1 Graduite Studies Committee
Facult y
Graduat ?
wilesorr.mittec:
?
Date:
?
.2
Faculty :•
?
!L
?
Date:
Senate Graduate Studies Committee:
?
(L4ADate:
Senate: ?
flate:
.1
COURSE. OUTLINE
SEMINAR IN FINANCIAL ACCOUNTING
Description: Intensive study, utilizing textbooks, CICA
pronouncements, and articles and other extracts from the
current literature, of the scope and measurement of accounting
information for use by third parties. The primary emphasis
is on the interrelated problems of asset valuation and income
determination for a goin
g
concern, notably the
issues pertaining
to
inventories,
long-lived assets, intangibles, leases, and
tax allocations, consignments, consolidations and foreipn
currency translations. Different theories in the literatures
of accounting, economics, and law are critically reviewed in
the context of current accounting practice and the supposed
needs of the users of accounting information. The,results of
empiric
a
l research. are introduced as relevant. The process by
which the accounting profession, regulatory,
,
and other groups
participate in the establishment of "generally accepted accounting
principles" is
examined and critically evaluated. International
comparison are interwoven with Canadian experience.
Text-books: Skinner, principles of Accounting, EldpnS. HendrikSefl
Accounting--The.",
Third Edition, CICA Handbook and collected
articles.
l'rerequisité:
Permission of the instructor.
Grading : Final 50% , Research Paper 507g.
Evolution of Financial Reporting and InsitutiOrLal
Development of Accounting Principles
Review of Conventional Accounting Models
The Timing of Revenue Recognition
Distinguishin
g
the Extraordinary from the Ordinary
Accounting Effects of General
.
Price Movements
Alternative Valuation Models
Objectives of Financial Reporting: Uniformity vs
Flexibility
Investments in Equity Securities.
Valuation of Inventories
Valuation of Depreciable Assets
Value of Going Concern
Accounting for Long -Term Leases.
Income Tax Allocations- Inter and Irira-Period
Allocations
?
..
Conclusion .
Covera
g e: I.
2.
3,
14..
5.
6.
7.
8.
9.
10.
11.
•
?
13.
111.
S1W) FRASFR UNIVERSITY
New Graduate Course Proonsal rorm
CALENDAR IN FORMAT ION:
Department:
Economics and Commerce
?
Course Number:
ECON. 872
Title: 5minar in Minagr.rjpl
-A-Q-untip
interrelationship
Descriotiort:j
I t p
of
q rl
ltive
managerial
r
o
' sintejide&
accounting
to
and
develop
analytical,
an
appreciation
behavic*.
?
at-the-
and
t.hnQlogicg1 consi rations ianplysis and design of conjol ysms.mphpsjs
will be placed on empirical research.
Credit Hours:
?
4 ?
Vector: ?
Prerequisite(s)
if any:
ieL Wi-b-S
Ion
of the instructor.
ENROLLMENT AND SCHEDULING:
Estir.ited Enrollment:
?
20 ?
When will the course first he offered:
Winter _
1979
How often will the course be offered:
Onceayear
JUSTIFICATION: ?
-
IhereisonlyonecourseatMBAlevelwhichis_MBA621ManagementInformation
System. This course is a part of a package MBA programme. Therefore this course
will be first ccurse in
-
Manage rialAccounting_at
g
raduate level. Itwill
emphasize empirical studies in this area. Will fulfill a much needed gap.
RESOURCES:
Which Faculty member will normally teach the
?
A ?
titrjp
What are the budgetary implications of mounting the course:
—
NO
new
?
faculty member is
needed. By reducing the frequency of the present undergraduate courses this
o f fered-.
Are there sufficient: Library resources (aoend details):Lihrarysoiircps_
gypsjjff.jcjnj
Anpended: a) Outline of the Course
b)
An indication of the comoetence of the
I
acultv member to
g
ive the course. -
c)
Library resources
Approved: De
p
artmental Graduate Studies Coritttee:/)l,
?
te/
L
Facult y
Graduate
?
Date:
2?
Faculty: ?
._ ?
flate:
Semite GraciL
p
ite Studies
?
Date:
f7
Senate:
COURSE OUTLINE
SEMINAR IN MANAGERIAL ACCOUNTING
Description: The objectives of the course are to provide the student with a
conceptual framework, an exposure to some of the tool—and technique1
available, and a systematic procedure so that he can design, implemet
and evaluate situationally- determined by management planning and
control systems. Empirical research in Managerial Accounting.
Grading : Final Exam 50%, Research Paper 50%
Text book: Selected Readings and cases
Prerequisite: 'Permission of the instructor-
Course Coverage:
i. Introduction: The Concept of Cpntrol
2.
The Planning Process
3.
Accounting and Control
?
S
4.
Working Capital Management
5.
Capital Budgeting Management
6.
Divisional Performance and Performance Measurement
7.
Internal and External Pricing Problems
8.
Decision Making and Statistics in Control-Cost Behaviors
9.
Cost Justification
10.
Transfcr pricing and problems
11.
Research in managerial accounting
12.
Conclusion
I
W__' -
SiMON
FRASER UNIVERSITY
M$OANiM
To ?
T. Var
tment
.. of Economic 4 .
Commerc
mmerc
course Proposals
Subject ....Seminar.....
Seminar in Financial Accounting
Monograph Collection
We have determined the folloing
f
.
igur
.
es
which
represent
the number of volumes in the library, for :t.he propo.sed courses.
Accounting
?
.
?
'HF 5601-5689 . 1500 vole.
Managerial Accounting
see Cost Accounting HF 5689 C8
?
250 vole.
Over the past several years, every effort has been made to
fill gaps in the economics and commerce collection, and special
attention has been given to several areas, among which
are
accounting and finance. The University of Western Ontario is
noted for its strength in this area, and the collection
at SFU,
compares favourably.
Periodicals
A study completed by Mrs. Roberts in 1970, showed that the
library held the most frequently mentioned titles, for
example,
the Canadian Journal of Economics, which was among the top fifty.
The growth rate in periodical subscriptions has been equal to
the funding over the past several years and the journal collection
is substantial. Close scrutiny indicates that we have the major
indexes, abstracting services and periodical titles.
Costs
From March .1977-March 1978, 924 titles were selected and
kept from the Coutts Approval Plan. Of these titles, approxi-
mately 122 titles (Sept. 1977-June 6/78
.
) were directly related
?
..
From...... ....
.....
.
Ga.i.1....Te.sch. ...
................................................................
Social Sciences - Library
Date
................ .14 JUfl..?.8
-2-
C
T. Var
?
14 June 78
to Accounting. Noting a modest increase in purchase of mono-
graphs, as stated by the department, an additional 50 titles
@ $16.35 per volume would cost the library $800, and could
be
accommodated
by a slight adjustment in the budget appropriation.
Conclusion
The library does not foresee any undue strain upon present
resources, and is in a good position to support the two new
course proposals.
.
GT:vk
0
