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PAG EIGHT THE MICHIGAN DAILY
TUESDAY, OCTOBER 29, 1940
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Prof. Hatfield
Traces Origin
Of Accounting
Business School Hears
Discussion On Rising
Of Clerks'_Prestige
The advent of the Industrial Revo-
lution and the founding of billion
dollar corporations has changed the
general attitude toward accountants
and bookkeepers from one of con-
tempt to one of respect, Prof.-Emer-
itus Henry R. Hatfield, of the Univer-
sity of California, told students and
faculty of the School of Business Ad-
ministration ,yesterday.
In a speech as amusing 'as it was
important, Prof. Hatfield tried to
show that the origin of accounting
was as academic as any of the other
subjects of the college curriculum,
that men of repute and high intelli-
gence were associated with its early
history and participate in account-
ing now, and that in view of modern
trends in the business world, it is
socially .justified.
In explaining the difficulties fac-
ing the profession, the speaker de-
clared that "man is agricultural in
tradition still, though society is in-
dustrial." Now, however, the task of
ascertaining profit as well as other
important procedures involved in the
business of large corporations have
been recognized and given to the ac-
countant.
Accountants have made two impor-
tant contributions in recent years,
the noted accountant emphasized.
They have discovered devices to save
work in handling masses of figures
with less labor, and have found meth-
ods to determine the exact cost of
materials.
Fighter Planes'
End Is Foreseen
Prof. Edward A. Stalker
Talks On 'War In Air'
Fighter planes will ultimately be-
come ineffective against offensive
bombing operations unless radical
changes are made in present types
of planes and propellers, Prof. Ed-
ward A. Stalker of the Aeronautical
Engineeing department asserted in
an interview yesterday.
Professor Stalker explained this
theory by pointing out that the com-
pression of the air above 650 m.p.h. is
so great that it renders ,streamline
flow impossible, thereby making the
present type of airplane incapable of
going any faster. Drawing his con-
clusion for this, Professor Stalker
stated, "Bombers may soon attain the
650 m.p.h. limit, and when they do,
the pursuit plane will no longer have
its time-honored speed advantage over
attacking aircraft, and will therefore
have little strategical use.
"The accent is on speed," Profes-
sor Stalker emphasized, "for it is the
best defense against both anti-air-
craft guns and enemy fighters, as the
terrific tool of heavy, slow bombers
in the present war shows.
"The Germans found this out in
their air-raids on England," he said.
"At first, they tried to use heavy
raiders in daylight mass attacks, but
the RAF was too -much for them, once
bringing down 185 Nazi planes in
24 hours. Their present plan is to
send light, fast bombers over at night
individually or in small groups, mean-
ing of course, that they are willing to
sacrifice accuracy to prevent high
losses.
"The British are almost defenseless
against this practice," Professor
Stalker commented.
Red Bicycle Is Stolen
A bicycle belonging to Joan Bev-
ington, '4lEd., Mosher Hall, was stolen
from the rear of the dormitory be-
tween 12 and 2 p.m. yesterday. The
bicycle is red with a wire basket and
brown grips. Any information re-
garding the bicycle will be appreci-
ated, and should be given to the Ann
Arbor police department.
Bob Gach
Has Your Picture!
BE SURE TO STOP at the
GACH CAMERA SHOP and
look over the pictures taken
at the dance last night.
Keep a photo record of
your college Paries.
ea~i.
A4
Keyes To Talk
Oi ('tI.%enisry
ff1 " I
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11- By JUNE McKEE --1
THE Michigan gridiiron was not
only focal point for the nation's
eyes Saturday, but source of the coun-
try's famed voices as well. Ted Hus-
ing, Bill Stern, Bill Slater-all were
here to broadcast the Penn-Michigan
match.
Busing's mike prestige is prime,
and Stern's eminence is undisputed.
When we informally interrogated
Ted, he declared Bill Stern "the
flinest man to rise in radio in the
last 10 years." After we talked to
Bill, we really felt him that "finest
man."
As Husing broadcast the battle for
Columbia, and Stern for NBC, Bill
Slater gave his account for the At-
lantic Refining Company, through
WCAU, Philadelphia. Grantland Rice
was well on hand, along with most of
the ace sports authorities.
Sports editors, photographers,
and publicity men packed the Mor-
ris Hall studio when the Michi-
gan University of the Air began its
winter broadcast season with Tom
Harmon presiding over "In the
Huddle," presenting sportsecaster
Stern as guest star.
Last night the University Medical
School presented, before the deans
and administrative officers of 75 med-
ical schools, a motion picture prepared
by Dean Furstenberg. Norman Ox-
handler, Dick Slade, Peter Antonelli,
and Ward Quall gave running ac-
counts on the film and take-offs on
the various deans appearing therein.
A igluer Will Discuss
Issues Of Campaign
A t Union Tomorrow
The whys and wherefores of the
current presidential election cam-
paign will be analyzed by Prof. Ralph
W. Aigler of the Law School in a
discussion of "The Issues of the
Campaign" at 7:30 p.m. tomorrow
in the Union.
Under the auspices of the Univer-
sity of Michigan Republican Club,
Professor Aigler will base his talk
upon experience gained as interlocu-
tor for the quiz series recently con-
ducted in the Washtenaw County
Court House.
Professor Aigler has had the op-
portunity to hear members of the
University faculty and business men
express arguments for both the Dem-
ocratic and Republican parties. His
address will present a completely ob-
jective report of election issues, ac-
cording to John A. Huston, 141, of
the Club.
Il el e -" II(I
Dr. F. G. Keyes, head of the chem-
istry department of the Massachu-
setts Institute of Technology, will de-
liver the first of a series of lectures
sponsored by the University of Mich-
igan section of the American Chem-
ical Society, at 4:15 Friday in the
lecture room of the Chemistry Build-
in g.
Dr. Keyes will discuss the lique-
faction of gases as carried on in the
processes of modern commercial
chemistry. The talk will be illustrat-
ed with slides, and demonstrations
will be performed showing how liquid
air is made.
The talk will be open to the pub-
lic and, according to Dr. L. O. Brock-
way, secretary of the local section,
will not be in such technical language
that the layman cannot understand it.
The second lecture sponsored here
by the Society will be delivered Dec.
11 by Prof. Felix G. Gustafson of the
I botany department. His subject will
be "Plant Growth Substances."
35 Candidlates File
Election Pe1iitiOns
(Continued from Page 1)
gineering Party; Irving Slifkin, '43,
Lawrence Lindgren, '41, The Michi-
gan Party; W. J. Rosenberg, '41A; Un-
iversity Progressive Council; T. Lang-
ston Jones, G., Independent; Herman
T. Epstein, '41, University Progressive
Council; Eugene Olmstead, '42, Young
Communist League; Jack Gordon, '43,
The Michigan Party; William Bes-
tint, '42, American Student Union;
Dorothy Sankin, '41, University Pro-
gressive Council; Bill Rockwell, '41,
University Progressive Council; John
S. Stamm, '41, Unversity Progressive
Council, Julie Chotkley, '42, Univer-
sity Progressive Council; Vivian Sie-
man, '42, University Progressive Par-
ty; William Irwin, '42, The Michigan
Party.
FO R FASTER,
FRIENDLIER SERVICE
AT LOWER COST -'PHONE
Tlegrap),
CHARGES FOR TELEGRAMS 'PHONED IN
APPEAR ON YOUR TELEPHON-E BILL.
r r'rw y
10, ?SO F LE.. T
s
E
E
PLE ... W E TH E Pop
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1
IT rS
THE
AMERICAN
WAY
YES, it's the American way to have things done better.
The Ann
Arbor Laundries are typical of this tradition.
We launder your laun-
dry cleaner, more quickly,
and with less wear and tear to your
clothes. When your shirts and ironed things come back they look
nicer and stay that way longer. Have your laundry done the Ameri-
caan way by the Ann Arbor Laundries.
.
SAM PL E
3 Shirts
3 Pairs of Sox
6 Handkerchiefs
BUN DLE
HOW TO BE
A So you yelled for the wrong team? Tough
luck. No wonder those home team rooters
glowered! Uniforms do look the same after
the first quarter in the mud, so don't try
to apologize. They had a glower coming.
Instead-
..
B Invite the brave lads to a buffet supper.
Smooth their injured feelings with choice
viands and the ever-welcome brew of brews
-Berghoff!
Immediately following their first refreshing
quaff of this fine beverage, you -will be
popular again! You'll be marked as a host
of discernment; and your popularity problem
is a problem no more.
- .. .-1
r
Finished
mended and
Buttons
Replaced
Returned
Dried and
Fluffed -
not Ironed.
2 Suits of Underwear
1 Pajama Suit
2 Bath Towels
Approximate Cost ... $1.10
VARSITY LAUNDRY
23-1-23
WHITE SWAN LAUNDRY
KYER LAUNDRY
4185
TROJAN LAUNDRY
E
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