Y AND JAZZ CONCERT
TON HUGHES TONY SCOTT
HIGH AP'RIL 11
RESERVED 1.65 & 1.10
TAX INCLUDED
OR MONEY ORDER TO:
JAZZ CONCERT

LAST IN A SERIES:
Dawson Discusses
FracGermany

'Shenandoah' Here

Rickard Notes Gra

J

Of 'Forecast' Accounting

MICHIGAN
TICKETS AT TOTAL , TO
1 .-# ****""""""""**i *. .r. . . . .f." .
a

By DAVID BLOOMGARDEN
"During the Old RegIme in
France, the judgements of the
Parlements disclosed neither facts
nor reasons," Prof. John P. Daw-
son commented yesterday at the
Law School.
The speech, his final one of the
Cooley Lecture Series, was titled
"The Modern Upheaval."
Their reluctance to disclose facts
was partly due to the secrecy that,
in general, surrounded their in-


i t

ill

.Our:

EASTER CARDS
are something

v
" -
bs

to

CROW

about

1-1

Chester Roberts Gits
312 S. State St.

PROF. JOHN DAWSON
concludes series

featuring
HALLMARK CARDS,

t

tgrntal operations, said the profes-
sor. "But it may also have been
idue to the belief of the judges that
as:part of high royal courts, they
could not be called on to state
their reasons. The effect of their
reluctance was most serious in
-criminal cases, where the whole,
P rocedure was compl4.telV secret."

,. ..

Tonight at 7:00 and 9:00
to m eo and.JU le
(COLOR)
with
AWRENCE HARVEY, SUSAN SHENTAI L,
FLORA ROBSON
Saturday at 7 and 9-001
Sunday at -8:0
LOESSER AND ABBOTT'S MUSICAL
Were's.Cha rlie?
(COLOR)
with RAY BOLGER, ALLYN McLARI E,
ROBERT SHACKLETON
SHORT: LAMENT
ARCHITECTURE AUDITORIUM
50 cents

s f ~ a y{{{lpl R~ L~l 114 v a~ypL G .

E

Must State Facts
"However," he continued, "legis-
lation passed in 1790 required re-
quired all judgements, both civil
and criminal, to state the facts
established by the 'motives' on
which thejudgements rested."
In Germany the requirements
ordering courts to prepare rea-
soned opinions came by "stages
and at varying trates of speed.
Statutory requirements that judi-
cial opinions be- published did not
appear until after 1820," and later
DTAL NO 8-6416
Ending Tonight

in some states, explained Prof.
Dawson. After the establishment
of the Reichgericht as the supreme
German court in 1879, the "more
important opinions, or selections
from them, were published by the
court in its own official series."
Discussing the consequences of
the Nazis on the German legal
system, he noted that "the per-
manent effects on basic law and
procedure have not been great."
The reasons for this were that
the "lawyers had been too highly
trained, the system was too com-
plex . .. and the tenure of the
Nazis proved to be short."
Intolerable Situation
Prof. Dawson remarked that "it
would have been intolerable if a
small bench and bar, recruited and
trained through its own controls,
had retained the tight monopolies
that had enabled the English
bench and bar to carry forward
the English tradition.
But official public statements of
reasons, for which the judges
themselves were responsible, con-
ferred on the jurists' oracular pow-
ers and also produced in much
sharpened form, the constraints of
our theory of precedent."
The Harvard professor said that
although many of our judges are
wise and able, they have been
overloaded with work. Thus the
law schools must take the lead in
helping to remove the burden. He
concluded that "we need a hard,
sustained and critical effort by
writers who can organize the work
of the courts and see it in a
broader perspective."
Court Stud
Circuit Judge James R. Breakey,
i,' yesterday asked for an in-
vestigation of rules and procedures
in all municipal and justice courts
in Washtenaw County.
The investigation would be made
by a Washtenaw County Bar As-
sociation committee.
He said he wanted the commit-
,tee particularly to investigate the
Salem township justice court of
William Kelly, who is awaiting
sentence on a charge of embezzle-
ment by a publc officer. Kelly has
resigned,' Judge Breakey said.
He also announced that Superior
Township Justice of the Peace
Robert H. Cowling, whose court
is already being investigated by
a bar committee, is resigning and
leaving the county.
As for the other municipal and
justice courts in the county, Judge
Breakey said, "this court has no
information that suggests the
slightest impropriety in their pro-
cedures or their functions."
"A.principal reason" for his re-
quest, he said, " is so tliat pro-
cedures may be recommended in
the justice and municipal courts"
to expedite the setting of early
bail "for those who are arrested
on or near weekends."
The court has been advised, he
said, that "there are no provisions
for the holding of court in Ann
Arbor and Ypsilanti on Satur-
days."
Judge Breakey said he was ask-
ing the committee "to continue its
work in the nature of what may
result in being a general survey of
administrative justice in the jus-
tice of the peace courts, in order
that this court may have the ad-
vice of the committee as to any
recommendations, for rules and
procedures and for other improve-
ments that may become advis-
able."
Carillonneur'
to Play Today

Prof. Percival Price, University
carillonneur, will present the first
of his spring concerts.,
The concert,hpresented in con-
nection with the University Sail-
in'g Club's open meeting, will in-
.lude 13 sea songs and shanties.
Of them, "Oh Shenandoah," "Blow
the Man Down" are the most well
known.
The songs are origihally folk
songs, and the problem has been
to adapt them for play on the
carillon.\All the arrangements and
adaptations have been done: by
Prof. Price.,
The Sailing Club's open meeting
will be held at 7:30 p.m. today in
the Union Ballroom, August Miller,
a member of the club announced
yesterday.

THE SOUTH WILL-The rebels raising the Confederate flag are
really advertising "Shenandoah," the coming Military Ball. The
dance will be held tomorrow with Pee Wee Hunt and his orchestra
furnishing the music. Open to cadets, midshipmen; and officers of
the University ROTC detachments and nearby stations, "Shenan-
doah" will also be attended by foreign officers from several foreign.
countries.
INDIAN POLITICS:
Prof. Weiner Discusses,
Leade rshipuraization

By PHILIP SHERMAN
"A new application of account-
ing is coming to the fore," E. B.
Rickard, Controller of the Ford
Division of the Ford Motor Com-
pany said Tuesday night.
The new system, which could be
called forecast or planning ac-
counting will become more and
more important in the next few
years.I
Speaking to a dinner meeting ofi
Beta Alpha Psi, honorary profes-
'sional accounting fraternity, he
explained the work of his own
department at the Ford Division
to illustrate his contention.
Rickard began by saying the
basic motive of all business was
profit and that advance planning
could greatly improve them. This
planning would be based on infor-
mation provided by accountants.
I~rssfielId
ristianity
- "Christianity, as I view it from
a modern vantage point, has.
failed," Prof. Charles R. Brassfield
of the physiology department as-.
serted Monday.
Leading the second. discussion-
lecture of the B'nai B'rith Hillel
Foundation's series, "Religion as
I See Itrin Mid 20thmCentury,"
Prof. Brassfleld . affirmed that
Christianity fails not in its values
but in the wrong asst mptions of.
its followers as to the ethical
teachings of Jesus.
"Most Christians wronglyt as-
sume that salavation depends on
God's attitudes" he said "God,
however, cannot do this alone; it
is within the Individual's realm
to make his own " decisions."
Prof. Bassfield also refuted the
belief that salvation, can be per-
petuated by worship to God alone.
"Man should express his love for
God in his love for his fellow
man," he set forth. "Religiondto-
day," he continued, "must recap-
ture the ethical concept of the
Golden Rule."
Pointing out that most modern'
Christians hold that the Kingdom
of God twill come about in some
cataclysmic' manner, he confirmed
that it is rather within the realm
of the individual man.
"How did= the followers of Jesus
come to make these wrong as-
sumptions? His teachings were
misunderstood from the begin-
ning," Prof. Brassfield explained
"as the Gospels were written over
one hundred years after the death
of Jesus. They represent, for the
most part, the interpretations and
ideas of a primitive church."
"Although modern man can
rectify these misunderstandings
and embrace the Golden Rule,
there is no guarantee that it will
make this world a bed of roses,"'
Brassfield concluded. "It seems to
me, however, to be the only hope
of mankind."

-r

"The information would not be
that which has been traditionally
provided," Rickard said. Instead
of current performance ratings
and costs, projections and predic-
tions will be the totals of this new
profit planning. The Ford Division
itself is already planning the model
years, 1962 and '63, Rickard
pointed out.
By determining costs in the
future, optimum profit levels may
be planned for, and product ideas
will be examined to determine
profit possibilities. If these possible
profits are not high enough, Rick-
ard noted, the' idea will be re-
worked to ensure larger financial
success or dropped.
The objective at Ford of this
type of accounting is simply rais-
ing the rate of return on fixed
assets, Rickard noted. In order to
do this, the Controller's office has
three basic responsibilities.
Profit Planning
The first of these is profit plan-
ning, he said. Using balance
sheets, which showed the large
effect of even small unit savings in
production on overall profits,
Rickard traced the path of an idea
through the theoretical stage.
In this process each of the pro-
duction departments makes esti-
mates of production costs of a.
particular model,
The accounting departments
continually update these figures.
Radical changes in one depart-
ment may mean cost cutting by
others or the -discontinuation of
the model, Rickard pointed out.
r Carries Out Plans
In the second phase of the
office's work, investment planning
is carried out. This involves getting
information for decisions on plant
construction. Various combinations
of new and old plants are operated
on paper in order to determine th#
greatest rate of return. These fig-
ures are used in the final decisions
on capital investment,hickard
explained.
The last operation is' perform-
ance measurement in order to de-
termine if planned costs are being
met. 'He emphasized the need to
assign cost increases rather than
just 'to. find them.
Rickard concluded that 'profit
planning in this manner would be-
come increasingly important.
Wain To Talk
Read Poetry
Chang es Topic
Novelist John Wain will lecture
at 4:10 p.m. today in Aud. A,
Angell Hall, on the subject "Ger-
ard Manley Hopkins: An Idiom of
Desperation."
This is a change from the pre-
viously announced subject, "The
Satiric Novel Since 1920."
Wain's poetry reading at 4:10
p.m. today will be held in the
Architecture Auditorium, rather
than in Aud. B, Angell Hall, as
originally planned.

smart
alecs~ ,
;n
*an _


77*if

"The key to understanding the-
dynamics of political and social
change in any country is under-
standing the social background of
its political leaders," Prof. Myron
Weiner of the u niversity of Chi-
c~goi said.
In his lecture yesterday after-
noon, Prof. Weiner explained the
changing patterns of leadership in
West Bengal, India during the
past forty years and explained the
results the new pattern will be
likely to have on political demands
and the public policy of India in
the futirue.
3Increase Rural Leadership,
The trend has been to increasing
ruralization of'leadershipe ven
though India is becoming more
and more industr~ialized, Prof.
Weiner said. The influence of ur-
ban areas, especially Calcutta, re-
mains," but it is influence and not
leadership. Rural voters have their
own leadership, interests, and vot-
ing patterns.
Prof. Weiner's data showed that
the great majority of the leaders
of the West Bengal State Congress
Committee (a political party) were
born in rural areas and represented
the constituency in which they
were born. They are active in local
government and a great many civic
activities.
This is in great contrast to the
Communists, only half of whom
are from rural areas, some not
even from West Bengal and who
usually belong to no other organi-
zation than their party and sym-
pathetic trade-union and peace-
front groups.
Name DaViS
NAFSA ead
James M. Davis, director of the
University International Center,
has been elected vice-president
and president-elect of the Nation-
al Association of Foreign Students.
Advisers (NAFSA).
The election took place by a.
mail ballot of the Association's
704 members. Davis will be in-
stalled at the group's convention'
April 26-30 in New York City.
The NAFSA is devoted to im-
proving the standards of foreign
student advising and the teaching
of English as a foreign language.
It Is supported in part by the Ford
Foundation.
The Association was organized
in, Ann Arbor in 1948 and ,Davis
has served with the group for
several years.
Stei To Talk
At Roundtable
Prof. Eric Stein of the Law
School will speak to a meeting of
the Political Science Roundtable
at 8 p.m. tonight in the Rackham
Assembly Hall.
The topic of his talk will be "The
Emerging European Parliament."

The fact that the Congressmen
are mostly, from rural areas and
are well-established 'members of
their community is~ evidence of the
source of their1 party's political
strength. Local organizations such
as school boards, charitable agen-
cies, caste, tribal, and religious
organizations are the structures
of power influence in rural India,
he emphasized.
The increasing number of repre-
sentatives from rural areas in both
national and local government will
have a great effect on the freedom
that the government will have in
economic planning in the future.
So far this planning has been
rational and on a relatively non-
politicalbasis, Prof. Weiner said.
But as rural political leaders be-
cohne more articulate and demands
increase, it will be very difficult
to put them off.
PU To Hear
Soule Narrate
'Nassau' Film
Thayer Soule will narrate the
fourth in the ,series of Burton
Holmes travelogues, "Bermuda-
Nassau," which will be presented
at 8:30 p.m. tonight in Hill Audi-
terium.
Reaching the Bahamas by way
of Florida, the natural color film
will begin a tour which includes a
stop at Miami Beach's famous
"hotel row." A drive along the
highway "that goes to the sea"
will terminate at Key West, where
a play will transport viewers to
Nassau, the Mecca for tourists
from all over the globe..
Nassau brings a touch of old
Europe to visitors -as modern
hotels stand side by side with
ancient forts and antiquated
streets. Formerly a rendezvous for
pirates, Nassau is now the com-
mercial and social center of the
British colony.
The capitol of the Bahama
group, Nassau is the home of the
Governor General.
Bermuda, an hour's flying time
from Nassau, differs in that the
standard of living of the natives
seems much higher.
Tickets for the travelogue, as
well as for next week's which will
be on Spain, are now on sale at the
Auditorium box office from 10 a.m.
to 5 pm. Monday, through Friday.

Shows Daily
1, 3 5, 7, 9 P.M.
A RACY,
RIOTOUS NEW
COMEDY HITI_

IW aNO 2-4


AL
3136

U

Starting

Friday 'f
I -Z

i

M-G-M presents
DEBBIE REYNQLDS
TONY RANDALL
PAUL DOUGLAS
PLAY
-,CINEMASCOPE and METROCOLOR
m siarrmiqFRED CLARK
with UNA MERKEL
Not since the
Garden of Eden '
., has a girl handled the
{ apple so expertly!

/ALBEITr
5 wirzt

1

sNEAK

DIAL
NO 2-2513

A

ATTENTION

STAN KENTON
ORCH ESTRA
IN CONCERT MARCH
8:30 P.M.
County Bldg. Aud.
Jackson, Michigan

23,

9 '

All Students in New York Over Spring Vacation

Ticket Orders:
JACKSON JAZZ CLUB
P.O. Box 261, Jackson, Mich.
$2.00 - $2.50 - $3.00 - Tax Inc.

PREVIEW
TON IGHT
at 8 P.M.

I

The University of Michigan


I


MEN'S GLEE CLUB
will be heard in a TOWN HALL CONCERT
n W dmArv, A i 1 1 f.i' D AA

Barton Nolmee TRAVELOGUE

n addition to regularr feature
"The Journey," with Yul Bryn-
ner and Deborah Kerr, we will
preview a brand new picture. We

I

VACATION LANDS OF THE SUNNY SOUTH

cannot divulge its title.

11


: ..... i. r i !'

a aEu *k, N 01Aa.' A£IL A®U®U

I

II




- t .X