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.

Den Tagart
Says Business
~Rules Ignored
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
_tockholders."
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."
Special Plane
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
Ohio.
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.
'U' Carilloneur
To Give Recital
Assistant 'University Carillon-
neur, Sidney F. Giles, will give a
Carillon recital at 7:15 p.m. to-
morrow.
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
Bells.

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.
Concerts
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."
Exhibitions
Museum of Art, Alumni Memorial
Hall. Popular Art in America (June 30
-August 7).
General Library. First Floor Corridor.
Incunabula: Books Printed in the Fif-
teenth Century.
Kelsey Museum of Archaeology. Gill-
man Collection of Antiques of Palestine.
'Museums Building, rotunda exhibit,
Steps in the preparation of ethnolo-
gical dioramas.
Michigan Historical Collections. Mi-
chigan, year-round vacation land.
Clements Library. The good, the bad,
the popular.
Law Library. Elizabeth II and her em-
pire.
University High School. Childrens'
Books from Fifty Countries.
Coming Events
International Center, Weekly Tea, at
Madelon Pound House, 1024 Hill Street,
4:30 to 5:30 Thursday afternoon, August
13.
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.
September 16-19.
The next Issue of the Daily Official
Bulletin will be Tuesday, September
22.

? t

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PICTURE PROOF-
Gloria Butler, U. S. player in
London for tennis competition,
offers picture proof of identity.
Her tennis outfit is adorned with
her likeness.

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.

IF

NE S

(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,
Jr.
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.
A. White.
Doctoral Examination Tor William
Rogers Brueckheimer, Geography; the-
sis: "The Significance of the Recrea-
tion Industry in Alger County, Michi-
Hot Ice
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
city.

gan," Thursday, August 13, 210 An-
gell Hall, at 9:00 a.m. Chairman, K. C.
McMurry.
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,
Helen Peak.
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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