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The Yellow Chat Epthianura crocea is comprised of three disjunct subspecies. Subspecies E. c. macgregori (Capricorn Yellow Chat) is listed as Critically Endangered under the EPBC Act and has a distribution that also appears to be disjunct, with a limited geographic area of less than 7,000 ha. Some populations are threatened by rapid industrial development, and it is important for conservation of the subspecies to determine the extent to which the putative populations are connected. We used 14 microsatellite markers to measure genetic diversity and to determine the extent of gene flow between two disjunct populations at the northern and southern extremes of the subspecies’ range. No significant differences in genetic diversity (number of alleles and heterozygosity) were observed, but clear population structuring was apparent, with obvious differentiation between the northern and southern populations. The most likely explanation for reduced gene flow between the two populations is either the development of a geographic barrier as a consequence of shrinkage of the marine plains associated with the rise in sea levels following the last glacial maxima, or reduced connectivity across the largely unsuitable pasture and forest habitat that now separates the two populations, exacerbated by declining population size and fewer potential emigrants. Regardless of the mechanism, restricted gene flow between these two populations has important consequences for their ongoing conservation. The relative isolation of the smaller southern groups (the Fitzroy River delta and Curtis Island) from the much larger northern group (both sides of the Broad Sound) makes the southern population more vulnerable to local extinction. Conservation efforts should focus on nature refuge agreements with land owners agreeing to maintain favourable grazing management practices in perpetuity, particularly in the northern area where most chats occur. Supplemental exchanges of individuals from northern and southern populations should be explored as a way of increasing genetic diversity and reducing inbreeding. [ABSTRACT FROM PUBLISHER]

The article focuses on the microcomputer software packages related to the evaluation of tax. The microcomputer, with its ease of use, portability, extensive tax-related software, and relatively low cost, has spurred considerable interest by tax professionals. The advent of microcomputers has also spurred the development of many software applications that formerly were not available with timesharing. The microcomputer is special because it represents an ideal delivery system of computer resources to non-computer-oriented professionals. Microcomputers are being used as desk-top intelligent terminals, to link the professional with information and users in other offices. Although the media seems to concentrate upon the importance of the computer hardware decision when a tax practitioner decides to computerize, the appropriateness and quality of the software selected by the practitioner is perhaps even more important. Given the importance of software in today's tax practice, tax academics and practitioners must apply a set of criteria to evaluate such programs.

This article focuses on a survey on the content and funding of graduate tax libraries. The number of graduate tax programs in the U.S. experienced a fivefold increase during the 1970s. There are now at least 50 such programs. As would be expected, the number of students in these programs has increased substantially. Tax education, especially at the graduate level, places considerable demand on an institution's library facilities for tax research. Significant parts of the curriculum for most programs require students to use a tax library for completing assigned work. Therefore, when adding new programs, expanding existing ones, or simply increasing the number of students, institutions must evaluate the adequacy of their library facilities to support additional demand. These institutions may be ill prepared to evaluate the impact of such growth, however, since no standards for tax library content or funding have ever been suggested. Faculties considering new programs or evaluating existing programs simply have nowhere to turn for a yardstick to measure the adequacy of their libraries and the funding levels necessary to provide them.