THE MICHIGAN DAILY
WEDNESDAY, AUGUST 12, 195k
Former Daily Editor in Norway,
MER DAILY MANAGING EDITOR CHUCK ELLIOT, '52 circled, is now in Norway, digging a
. through solid rock "and doing an occasional bit of fishing." The Norwegian work camp pays
ents a day plus room and board to students from 10 nations. Elliot recently completed the equi-
nt of a masters degree in English at the University of Edinbuyough. From Norway, Elliot 'will
el to Sardinia to do archibiological work digging up an old Roman city.
Cqncepts and standards recog-
nied as good procedures by busi-
naessmen and accountants are fre-
qu'ntly ignored by lawmakers, jur-
4sts and administrators, Herbert F.
Tagart, University professor of
coun ting and assistant dean of
e chool of Business Administra-
t ,w warns In a recent article in
e "Journal of Accounting."
iscussing "Troubles Arising
Wn Government Control Agen-
es Tr~y to Prescribe Accounting
Procedures," Dean Taggart points
out -that the Federal Income Tax
"made a very great contribu-
i to the development of ac-
unting in this contry." In addi"
"in to forcing business to develop
adequate acounting principles and
records, he continues, it has sharp-
e° the distinction between in-
coe and capital charges and
"evrertheless," Professor Tag-
explains, "the income tax is
ble for some bad account-
and ight easily be the cause
ore it care is ot taken."
H mentions as a specific exam-
e e rule that no gain or loss
can be recognized in the exchange
of one piece of equipment for an-
other. This is just one point in
Which income-tax computation of
income differs from income defini-
tion iz terms of accounting con-
cepts, he says.
And business is reacting to dif-
fprences such as these, the dean
continues, for "it is impossible to
keep two sets of books, one for
the government and one for the
ie points out that accountants,
long-considered as overhead, have
begun to take an active positive
part in the functions of sales man-
agement and production. But, just
when they are succeeding in this
effort, he continues, they are "rele-
gated to the status of bookkeeper
by the necessities of the relation-
ship of business to government"
Dean Taggart concludes with a
plea for "more understanding of
and regard for sound accounting
doctrine on the part of legislators,
jurists and governmental function-
aries, and for no bland assumption
that accounting and accountants
can be made to serve any desired
ends, no matter what distortions
of accounting principles and pro-
cedures may be involved."
To Fly Patient
Marjorie Willock of Columbus,
Ohio, a polio patient will be flown
to the University's Respirator Cen-
ter today via the personal plane
9f Governor Frank Lausche of
Siffering from spinal polio with
respiratory muscle paralysis and
other extensive paralysis, Miss
Willock will undergo treatment at-
tempting to shorten her iron lung
internment and also treatment re-
habilitating her paralyzed muscles.
To Give Recital
Assistant 'University Carillon-
neur, Sidney F. Giles, will give a
Carillon recital at 7:15 p.m. to-
Giles will play Haydn's Serenata,
Nees' Flemish Suite, Dvorak's Lar-
go from the New World Symphony,
and Price's Sonata for thirty five
DAILY OFFICIAL BULLETIN
Frequency Function which can be
Transformed into a Gamma Type Func-
tion by a Quadratic Tranformation of
the Variable," Saturday, August 15,.
East Council Room, Rackham Build-
ing, at 9:00 a.m. Chairman, C. C. Cri'.
Doctoral Examination for Emmanuel
Isaian Siliman Zoology; thesis: "Mor-
phological and Life History Studies on
Azygia longa (Leidy 1851) and Azygia
acuminata Goldberger 1911 with Tax-
onomic Considerations in the Genus
Azyga Looss 1899 (Trematoda: Azy-
giidae)," Wednesday, August 12, 2089
Natural Science Bldg., at 9:00 a m.
Chairman, A. E. Woodhead.
Doctoral Examination for Edward
Wesley Hiler, Psychology; thesis: "An
Investivation of Psychological Factors
Associated with Premature Termination
of Psychotherapy," Friday, August 14,
7611 Haven Hall, at 12:00 noon. Chair-
man, E. L. Kelly.
Doctoral Examination for Richard
Henry Hagelin, Education; thesis: "A
History of First Aid. An Historical Study
of the Methods, Materials and Organi-
zations Responsible for its Conduct."
Wednesday, August 12, West Council
Room, Rackham Bldg., at 4:30 p.m.
Chairman, E. D. Mitchell.
Carillon Student Recital, Tuesday,
August 11, at 12 noon, by Lois Batche-
lor, Betsy Gidley, Fred Fahrner and
Richard Harper. The recital will include
Bach's, Prelude 1, from 8 short pre-
ludes and fugues, Children's Suite,
played by Lois Batchelor; Mozart's,
Minuet from Don Giovanni, Couperin's,
Andante, Folk Airs, played by Betsy
Gidley; Handel's, Sonata for a musical
clock, Fesch's, Tempo d gavotta e,
double di tempo, played by Richard
Harper; Price's Rhapsody for Two Car-
illonneurs, No. 4, First performance,
played by Lois Batchelor and Betsy
Gidley, Gow's Caller herrin', and
Price's, Victory Rhapsody for Large
Carillon, played by Fred Fahrner.
Carillon Recital, 7:15 to 8:00 pan.,
Thursday, August 13, by Sidney F. Giles,
Assistant Carillonneur. His program will
include Haydn's, Serenata, Nees,' Flem-
ish Suite for carillon, Price's, Sonata
for 35 bells and Dvorak's, Largo from
the "New World."
Museum of Art, Alumni Memorial
Hall. Popular Art in America (June 30
General Library. First Floor Corridor.
Incunabula: Books Printed in the Fif-
Kelsey Museum of Archaeology. Gill-
man Collection of Antiques of Palestine.
'Museums Building, rotunda exhibit,
Steps in the preparation of ethnolo-
Michigan Historical Collections. Mi-
chigan, year-round vacation land.
Clements Library. The good, the bad,
Law Library. Elizabeth II and her em-
University High School. Childrens'
Books from Fifty Countries.
International Center, Weekly Tea, at
Madelon Pound House, 1024 Hill Street,
4:30 to 5:30 Thursday afternoon, August
Hillel Foundation. "Music Calling."
Classical Music played on high fidelity
'system. Thursday, August 13, at 8 p.m.
Everyone welcome. Refreshments served.
Special Program on Quality Control
by Statistical Methods. August 17
through August 27.
Classes in Law School end August 29.
Registration-for the first semester.
The next Issue of the Daily Official
Bulletin will be Tuesday, September
Gloria Butler, U. S. player in
London for tennis competition,
offers picture proof of identity.
Her tennis outfit is adorned with
S P E E D A N D S P R A Y - "White Hawk," jet boat owned and manned by Frank and Stella
BHanning-Lee, kicks up spray during speed run on England's Lake Windemere. The husband and wife
team hopes to crack the world's waterspeed record with the craft.
(Continued from Page 2)
Doctoral Examination for Donald
Hughel Payne, Chemistry; thesis: "Low
Temperature Thermodynamic Studies
on Pentaerythritol and its Halide Deriv-
atives," today, 2024 Chemistry Bldg.,
at 10:00 a.m. Chairman, E. F. Westrum,
Doctoral Examination for Chester
Earl Smith, Jr., Chemistry; thesis: "A
Study of Some Mixed Azo Nitriles,"
today, 3003 Chemistry Bldg., at 1:30
p.m. Chairman, L. C. Anderson.
Doctoral Examination for Beverly
Balch Allinsmith, Psychology; thesis:
"Parental Discipline and Children's Ag-
gression in Two Social Classes," today,
5631 Haven Hail, at 3:00 p.m. Chairman,
D. R. Miller.
Doctoral Examination for William
Murray Masters, Anthropology; thesis:
"Rowanduz; A Kurdish Administrative
and Mercantile Center," today, 1402
Mason Hall, at 4:00 p.m. Chairman, L.
Doctoral Examination Tor William
Rogers Brueckheimer, Geography; the-
sis: "The Significance of the Recrea-
tion Industry in Alger County, Michi-
FAIRBANKS, Alaska --0
- This northermost American
city, only 133 miles from the
Arctic Circle, is suffering from
an ice shortage.
To fill the gap-and the city's
tinkling highball glasses-ice is
being dynamited by the ton
from an interior Alaska glacier
estimated age: 18 million years
and trucked 300 miles to the
gan," Thursday, August 13, 210 An-
gell Hall, at 9:00 a.m. Chairman, K. C.
Doctoral Examination for Betty Louise
Linthicum, Botany; thesis: "Nutritional
Studies on Monoblepharella taylori
Sparrow," Thursday, August 13, 1139
Natural Science Bldg., at 9:00 a.m.
Chairman, F. G. Gustafson.
Doctoral Examination for Joseph Ga-
briel Brandac, Geography; thesis: "The
Recreational Industry of the Black Hills
of South Dakota and Wyoming," Thurs-
day, August 13, 210 Angell Hall, at 10:30
a.m. Chairman, K. C. McMurry.
Doctoral Examination for Morton
Wagman, Social Psychology; thesis: "An
Investigation , of the Effectiveness of
Authoritarian Suggestion and Non-
Authoritarian Information as Methods
of Changing the Prejudiced Attitudes
of Relatively Authoritarian and Non-
Authoritarian Personalities," Thursday,
August 13,;5631 Haven Hall, at 3:00 p.m.
Chairman, Daniel Katz.
Doctoral Examination for Earl Rich-
ard Carlson, Psychology; thesis: "At-
titude Change through Modification of
Attitude :Structure," Friday, August 12,
5631 Haven Hall, at 10:00 a.m. Chairman,
Doctoral Examination for Israel Wor-
onoff, Education; thesis: "The Rela-
tionship of Pre-Adolescent Develop-
mental Factors to Adolescent Social Ad-
justment," Friday, August 14, West
Council Room, Rackham Bldg., at 10:00
a.m. Chairman, W. C. Olson.
Doctoral Examination for James
Adams Gould, Philosophy; thesis: "The
Independent Origin of Pragmatism in
France, Germany, and the United
States," Friday, August 14, East Coun-
cil Room, Rackham Bldg., at 2:00 p.m.
Chairman, Paul Henle.
Doctoral Examination for Robert Win-
ter Royston, Mathematics; thesis: "A.
W I N C L E S S P L A N E -- Aircraft engineer William Horton (right) sits in cockpit of his N AM ED ENVOY-
virtually wingless plane during test in Santa Ana, Calif., when it rose 10 feet off runway. Horton, Lester Corrin Strong, of Wash-
whe spent 550,000 bui int craft, says it's designed to prevent air surrounding it in flight from mix- ington, D.- C., has been nomi-
ing with air litwing over its lifting contour. With Hortoh is co-pilot Gordon Boyer. nated by President Eisenhower
as Ambassador to Norwaj suc-
ceeding C. Ulric Bay, lesigned.
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