Distinguish between the audience for whom the serial is intended and the actual subject matter contained in the serial. Subject headings are based on the content of the serial.

Consider, for example, The Guide for Stock Investors which might merit the single subject heading, Corporations- -United States- -Finance- - Periodicals, because its contents are limited to the name and address of the chief executive officer and current profit and loss data. While this title might be of great interest to those contemplating stock investments, there is no actual investment advice or stock quotations to justify the heading, Stocks- -United States- -Periodicals.

Another example is the excerpt from the introduction to the serial Reforming the Health Care System: State Profiles. .The publication names the audience (health care system reformers) far better than it does the subject matter (statistical profiles of the health situation and health service availability in all 50 states).

Similarly, do not express the viewpoint of the authors in the subject headings assigned. Librarians have traditionally avoided labeling materials, considering that to be the prerogative or responsibility of the reader. Example:

See also:

15.2. Guidelines