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As a service to the forty-eight states and four territories which use the examinations prepared by the American Institute of Accountants the Institute will grade the candidate's papers and recommend grades to be granted there on by the local boards involved. Papers from some fifty-five hundred candidates were graded by the Educational Director's office in connection with a recent examination. The very weight and volume of this number of papers is imposing. The significance of the resultant grades to the candidates and to the profession of public accounting makes the grading process most important. The methods used to secure uniform and reliable results in this work will be of interest to those concerned with methods of testing and passing upon the qualifications of candidates for the CPA certificate. Under the grading system used by the Institute in Auditing, Theory and Law, where the grading is on a positive basis, it is impossible for the candidate to receive all the points his knowledge might justify if his answer is too brief. Relevant points, assigned some credit in the grading, may easily be omitted in short answers.

A conference paper is presented that examines the teaching of a business course on money and banking. The author suggests that the process involves determining the objectives of the course, the materials that will be taught and the method of instruction. The author advocates an undergraduate money and banking course that could be understood by a liberal arts student. The author outlines how this course could be taught, highlights some possible objectives and discusses how to select materials.

This paper is an informal discussion of an experiment in combining some of the teaching objectives of ninth grade science and English in the form of a ‘Voluntary Science-English Term Paper Project’. The purpose here is to present a practical illustration of a method of achieving certain short term goals common to both high school science and English. The project, carried out in a rural high school in central Virginia, proved to be an economical way of achieving certain goals within a traditionally-oriented curriculum. [ABSTRACT FROM AUTHOR]

Presents titles and abstracts of articles published in the March 1946 issue of "Annals of the Association of American Geographers." "Topographic Models in World War II," by Wallace W. Atwood; "A Map of Ohio Trade Centers in 1939," by James R. Beck; "Objectives and Course Offerings in College Geography," by Nels A. Bengtson.

The article focuses on the study which attempts to employ curricular reformation in undergraduate biological education. The study is done through the use of two exercises, which are both part of a course in developmental biology at the University of Toledo. The first exercise is "Cytodifferentiation: Formation of Multinucleated Myotubes in vitro," in which students are asked to observe changes in the experimented cells. The second exercise is "Cell Aggregation: Formation of Multicellular Systems," in which students are asked to investigate one or two influences on aggregation. Through these exercises, the students were able to realize that more exercises should be adapted in other subjects as well for learning purposes.

The article looks at a study from 1973 which attempted to provide some empirical data of the nature of a basic management course. The author references papers published within a business management periodical while call for defined standards for the content, instruction, and objectives of such a course. Random members of the American Association of Collegiate Schools of Business (AACSB) were selected to respond to the study's questionnaire regarding foreseeable trends within basic management courses. Factors of class size and teaching method are considered.

The title of this paper presumes that we should be teaching courses called Investments. Before we address ourselves to the subject title, it appears to be of some importance to ask the question--Why should we teach an Investments course? The answer to this fundamental question should lead to some conclusions as to where in the curriculum a course or courses in Investments should be offered and what the course content should be. [ABSTRACT FROM AUTHOR]

The article presents discussions by economists on some papers that are published in the May 1, 1970 issue of the journal "American Economic Review." The author states that the university is a part of the existing socioeconomic system with specific functions, among which that are mentioned by authors of papers published in the present issue of the journal, to socialize students as wage-workers is only one. Another is to inculcate into the student, a potential future leader, member of the intellectual elite, teacher of future students, precisely the point of view that underlies economics curriculum. Authors of those papers follow with iron logic that the university is not going to accept, let alone promote, an alternative curriculum, which begins by rejecting, or calling into question all basic institutions, relations and results of the existing system. It is true that under stress, such as that which developed on many campuses last year, powers-that-be will make concessions and often will promise more concessions. It is significant that economics department refused to recognize it and academic authorities denied permission for it to abandon the grading system, which authors criticized so effectively in their papers.

The article discusses the use of supplementary materials in marketing research education. A survey was conducted among U.S. marketing educators regarding the use of supplementary tools in their curricula. According to the results all of the respondents said they utilized at least two types of supplementary materials. The teachers questioned reported that the supplementary materials were essential components of their courses. Case studies were commonly used as supplementary materials. The respondents expressed a general lack of dissatisfaction with the supplementary materials available to them.

The article reports the author's opinions regarding the debut of marketing as an area of study in colleges and universities in the U.S. The author focuses on responding to claims that professor E. D. Jones was the first professor to teach marketing at an American University. It is suggested that professor G. M. Fisk was also a pioneer of business education when he began to teach marketing courses at the University of Illinois. The author goes on to discuss other marketing professors, including A. C. Miller and Wesley C. Mitchell. Marketing literature used by business teachers is also discussed.

The article presents two research papers related to marketing research. The first research paper "Is Foreign Trade a Marketing Subject," by Herbert Millington, focuses on the increasing demand that universities and colleges offer courses that will provide students with knowledge about the field of marketing as well as the theories, principles, and mechanics of foreign trade. The second paper, "A Research Puzzle," by Allan Greenberg, focuses on a sales forecasting method employed by a manufacturer of consumer goods.

Presents updates on the field of gastroenterology in the U.S. as of January 1969. Schedule of meetings of the American College of Gastroenterology; Recipients of awards given by the college; Information on a postgraduate course sponsored by the American Gastroenterological Association.

The article looks into the significant use of pseudo-science in science education. A pseudo-science is a systematic body of propositions, practices, and attitudes that gives the appearance of being a science but is not a science. Furthermore, the article has compared the differences between science and pseudo-science. Moreover, various approaches and ways in which the study of pseudo-science could be incorporated into science education has been presented through: (1) critical examination of historical cases of pseudo-science along with cases of genuine science; (2) comparison of contemporary research paper with pseudo-science research paper; (3) use of laboratory works and processes to expose the scientific pretensions of pseudo-science; encouragement of students to bring examples of pseudo-scientific thinking; (5) evaluation of textbooks; and (6) testing of students' ability to recognize cases of pseudo-science.

The article describes a method of teaching some important phases of technical writing as part of a normal laboratory course. Faculty member employing this technique selects a suitable paper from the literature, prepares a sentence outline and introduces a small number of flaw into the paper. Then, the material is retyped and handed to the students to be analyzed. For a simplified version of this method, only step one will be used and the discussion will be modified. The simple technique can be refined by introducing more subtle flaws into the discussion and include the introduction, the summary and conclusion or even the experimental section and the result.

For many years, the accounting professionals in the U.S. have recognized the need for the preparation required by accountancy students in the field of auditing, and conceived the idea of the link between theory and practice as a business clinic where students might work among the records of actual transactions. In 1914, Robert H. Montgomery, a professor at the Columbia University, New York City obtained a number of sets of used account books which formed the basis for the course of study which has been given since 1915, termed as the Auditing Laboratory. From time to time since, additional records have been obtained until at the present time there are approximately 100 workable sets of books of greatly diversified activities. Questions and problems, to be solved only by an actual examination of the books and other records, provide the basis of the student's work. This gives him a practical working test under conditions which very closely correspond to those met in actual practice. All through the work done by the student, the preparation and care of his work papers are carefully watched and criticized; the preparation of audit programs and the proper filing of work papers in the permanent and current files for the different engagements are also stressed. The Auditing Laboratory contains labor saving devices, such as adding and other computing machines, slide rule, etc., etc., in the legitimate use of which the student is urged to become adept.

The article provides an overview of the secondary science education in Pakistan. According to the article, the Commission on National Education has placed significance on the importance of a science and mathematics program to meet technological demands and develop a balance in the curriculum. The types of secondary institutions in Pakistan are academic, vocational, general arts and science colleges. The secondary vocational schools include agricultural, commercial, engineering/survey, fine arts and medical.

The article discusses the works of Bernard F. Haley and Richard Ruggles on the curricula of economics as a discipline in undergraduate and graduate programs in the U.S. The author of this article feels that there is an omission from Professor Haley's remarks on the elementary course. Professor Haley says that few instructors in the subject are happy with the course as it now is. But he offers no explanation other than that of cultural lag and poor textbooks for this phenomenon. Since it is a rare institution in which a noneconomist dictates the content of the beginning course or the textbook used, the basic question which Professor Haley has not answered is why economists persist in their unhappy ways. Professor Ruggles' paper suggests an approach to the second stage in which economics faculties in the universities will no longer be interested in teaching advanced undergraduate courses since these must perforce be designed for students who either are not concentrating in economics or, if they are, do not plan to go into graduate work in the field.

The article focuses on a unit method of teaching astronomy meant for students of sixth-grade. For the purpose of teaching, a paper sky was created. In order to avoid monotony, various types of lessons were conducted. Sometimes questions were asked and answered directly and sometimes they were assigned for independent research and report. A notebook was developed by each child for his own use. The children wrote stories of the star myths and drew several diagrams including star groups, a comet's path around the sun, the solar system and others. The cover created by each child was typically astronomical with comets, stars, telescopes and the like. The program also included dramatization of sky myths, singing of star songs, reading of original poems, showing the notebooks and giving an account of the telescope.

Studies in human neuropsychology often fall prey to criterion problems because of a dependence on construct validity. The present paper argues that such criteria are inappropriate and that only empirical criteria have some claim to validity in this area of research. The question of appropriate experimental designs are discussed and a recommendation made that non-parametric statistics be employed in such designs. [ABSTRACT FROM AUTHOR]

This section presents an update on news and events related to the sociology of religion as of March 1959. The special issue of Anthropological Quarterly for January 1959 contains all the papers given at the 1958 Institute on Social Anthropology held at Saint Louis University. Emerson Hynes has left the sociology staff of Saint John's University, Collegeville, Minnesota to serve in Washington with Senator Eugene McCarthy. At College of Saint Benedict, Saint Joseph, Minnesota, a tri-college program, financed by a $30,000 grant from the Hill Foundation, is sponsoring great issues course in which six faculty members and ten superior students from each college, plus outside consultants, participate. La Salle College conducted a You and Marriage series with the theme, What They Ask About Engagement. Brother G. Henry, spoke on Why Get Engaged at All? on February 15, 1959. Reverend Joseph Fichter, is giving the Douglass Lecture for religious research fellowship at the University of Chicago in June 1959. He will attend the World Congress of Sociology in Milan, Italy, from September 5 to 15, 1959. Sister Inez Hilger, attended the meeting of the American Anthropological Association held in Washington in November. Her ethnological child life studies of the Araucanian, Chippewa, and Arapaho have been processed in the Human Relations Area Files at Yale University.

The article presents an evaluation of the language curricula in preschool children. This paper focuses on the language ability of children from culturally disadvantaged homes. The linguistics and educators have different point of view with regards to the language system of this group of children. Researches have been conducted to look into the high incidence of school failure among these children categorized to have a different language. This research deals with the evidence indicating language deficit characteristics in low-income families.

The most comprehensive review of modern Polish sociology written in English is probably Eileen Markley Znaniecki's paper, published in Twentieth Century Sociology. The present note adds to the meager knowledge of Polish sociology by summarizing and discussing briefly the 1957 and 1958 volumes of the Polish Sociological Review. On the whole, the 1957 volume is historical and discursive rather than sociological. The discussion articles mostly interpret ideas of other authors, quoting them frequently. Three of the ten articles are concerned with problems of education. The 1958 volume, containing nine papers plus reviews and news, is predominantly sociological, although several articles may be regarded as more historical than sociological. These papers give little information about the methodology used, and in none is there any indication that statistical analysis was employed. Finally, this paper also describes the careers of students who attended special preparatory courses and later pursued technical college curricula.

The article assess the inquiry skills and inquisitive abilities of child. Significantly, educational goals can be divided into four areas: knowledge, cognitive skill, attitudes, and psychomotor skills. Furthermore, such outcomes are measured using paper and pencil tests, and consequently only outcomes which can be described as knowledge have been measured. Moreover, test literature is practically void of tests which are not paper and pencil tests, which measure the science processes purportedly developed in children as a result of experiencing the newer science curricula.

This paper presents a rationale for an approach to value study which takes account of the subjective nature and symbolic activities of human beings. Growing out of this rationale, a model for value study is developed through a consideration of the distinctions which exist between value and non-value concepts; the nature of narrative (explanation) language; and the nature of man as a mythologizer and future gazer. Central to the approach developed here is the need to discriminate between disclosure and non-disclosure concepts. Value concepts are disclosure in nature, and, as such, cannot be examined in the same way one would study non-value concepts. Also, the nature of language with such attributes as metaphoric thought, narrative style and mythic structures is considered as an integral part of this disclosure approach. This paper calls for a conscious development of a more holistic approach to value study. While it does not posit a systematic repression or rejction of objectivism or materialism, it does call attention to the need for a more careful balance between materialistic and mentalistic models in understanding human values. [ABSTRACT FROM AUTHOR]

The article focuses on the accounting education in Australia. Upto the year 1954, only the University of Melbourne, Melbourne, Victoria, had a well established curriculum of accountancy. A full-time student normally takes four subjects a year. The honors course is a four-year one in which the compulsory subjects are covered in the first two years, after which the student enters the final division, comprising special honors lectures and seminars, with examination at the end of the fourth year of his studies. During this last year he is also required to submit a thesis on a subject within a specialized field of his own choice. The first of these courses is regarded as an introduction to accounting method, with students required to maintain a small set of double-entry records. It covers the theory of accounting and interpretation of transactions, ledger, journal and its subdivisions, trial balance, control accounts and subsidiary ledgers, preparation of reports, balance day adjustments, unsystematized records, non-trading enterprises, partnerships, joint stock companies, closing accounts of vendor, funds statement, departmental accounts, branch accounts, consignments, joint ventures, columnar accounting, analyzed journals and auditing.

The article presents an interview with the author on the teaching of cost accounting. The article also presents comments of scholar Gould L. Harris on answers given by the author. In response to a query about the future use of cost accounting by students, the author replied that during the last ten year I have made a practice of asking my cost accounting students whether or not they expected to work in a factory after graduating. Less than five percent replied in the affirmative. This percentage is all the more important because most of my students have been residents of Washington and Baltimore. Therefore, it can be stated that the main purpose of the Cost Accounting course is not to directly prepare students for future work in factories. Indirect uses students will make of cost accounting seem to be chief reasons for giving the course. All students will use ideas that are given of, accounting controls, systems of internal check, computing costs according to suitable bases, departmentalization of expenses, detailed interlocking of paper work, adaptation of paper work and accounting routine to meet local company's condition, preparation and use of budgets, use of budgetary reserves and preparation and use of accounting reports.

The purpose of the present paper is to ascertain just what graduate courses in accounting are offered by the universities listed by the collegiate department of the United States Bureau of Education as giving graduate work in applied economics. In order to simplify the figures, no distinction is made between a term course and a semester course. Likewise, no distinction is made between courses given only to graduates and those given to both graduate and undergraduates; strictly undergraduate courses are ignored. Data presented in the article shows that the graduate courses in accounting are largely concentrated in the basic subjects. While twenty-one different accounting studies are given, 71.7 per cent of the courses are given in the subjects that a student already familiar with the elementary principles of accounting must pursue. In order to become a professional accountant; and although prospective Certified Public Accountants (C.P.A.) candidates form only a small portion of the total number of accounting students, it still is advisable to offer adequate preparation for the C.P.A. examinations. The relatively weak showing of the subjects not absolutely needed in the professional accounting curriculum is due to the fact that accounting must be studied in logical sequence.

The article focuses on the report of two courses in chemistry taught at Cragin Elementary School in the U.S. The study is aimed to encourage and stimulate inclination toward science and to show the children what the researched laboratories looked like. Furthermore, safety has been suggested throughout the chemistry courses. The article the features the design and demonstration of the chemistry experiments. Finally, a sample a test paper and chemistry test has been presented.

The paper presents a general paradigm for the structuring of a science course behaviorally and cites examples of behavioral schema from the life sciences. The first step in structuring a course behaviorally is to decide upon the terminal behaviors. These behaviors indicate what the student should be able to do when he completes the program. The essence of good curriculum development is the sequencing of instructional paradigms to maximize learning and minimize the duplication of previously learned material. Behavioral objectives should form an integral part of the process.

The article presents information on the use of models as a valuable adjunct to learning and participating in the scientific enterprise. The American Association for the Advancement of Science (AAAS) has proposed the concept of models at the elementary level, integrating steps in learning the scientific approach. According to the AAAS the activity of model formulation should help to give the student a real "feel" for the potentialities and satisfactions of the scientific approach. According to the educator R.D. Anderson, a "mental model" is a theoretical form or structure which is hypothesized on the basis of observations of natural phenomena. The Physical Science Study Committee has described models as ideas, pictures, systems of concepts which describe the things one investigate. The construction of a physical or mathematical models is the creative heart of all science. A paper "The Scientific Approach to Knowledge" by the AAAS states that the best way to achieve the generalization and retention of "process" skills is to continue to provide for a kind of "process" emphasis in instruction. Students should be instructed in the scientific approach to the generation of organized knowledge.

The article presents an analysis of the mathematical concepts necessary for the college physical science course in the U.S. The purpose of this paper is to analyze the physical science course at Western Michigan University to determine the mathematical concepts with which the student must be familiar in order to understand the physical concepts involved in the course material. According to the author the outline of the workbook prepared by the physical science staff at the university constitutes the outline of the material to be studied and includes wealth of questions and exercises.

This article presents a study that discusses various issues related to the construction and validation of a test aimed at measuring various aspects of scientific thinking in the curriculum of the first year college physics. The study is based on various assumptions. These assumptions are: scientific thinking represents numerous components and independent abilities, the abilities associated with scientific thinking may have a relation with abilities measured by intelligence and factual information tests, and the abilities involved in scientific thinking can be measured by paper and pencil tests which are constructed in an objective form.

The article discusses how to teach a teaching language to disadvantaged children. This paper looks into the Bereiter-Engelmann program at the University of Illinois as they teach young children to get ready for learning activities required in public schools. The children in this curricula are mostly classified as disadvantaged. They come from families who are poor with parents who meet the guidelines established by the Office of Economic opportunity for the Headstart program. Therefore this paper investigates the differences of language and experiential background of the lower-class child with that of a middle-class child.

The article reports on investment teaching through portfolio analysis. The combination of topics covered in investment courses and the changing of career interests for students is examined. Portfolio analysis includes the understanding that a portfolio of investment assets can be measured with characteristics instead of the sum of the securities it holds. This is a beneficial approach to study because current investment situations are not static as published case studies are. Also, both qualitative and quantitative approaches can be done in portfolio analysis.

Much criticism has been leveled at MBA and executive development programs because of their alleged inapplicability to management. But most criticism is based on general impressions, not actual objectives and perceived effectiveness of the graduates themselves as presented in this study of older, experienced graduates of such programs. [ABSTRACT FROM AUTHOR]

The article focuses on various issues related to the future of physical education in the U.S. The author discusses what physical education may become if current trends continue and if educators become able to provide the means for the carrying out of the philosophy and guidelines which present itself to be dominate thinking in the current scenario. In future, physical education curricula will focus on individual ability. Learners will be grouped on the basis of particular purposes, needs, abilities, and movement interests and not on grades or as boys and girls or men and women.

Advertising education is healthy. The graduates of advertising programs throughout the country are well prepared to move rapidly and effectively into the advertising business, especially with agencies. The long-time controversy over the educational issue of "theory and philosophy vs trade school approach" is dead. There is room for both in today's educational process. Advertising agencies and educators alike have specific responsibilities and obligations to advertising education. In particular, agencies must give more active support of all kinds to educators. Educators must constantly re-evaluate their curricula while at the same time seeking personal self-renewal and reorientation. [ABSTRACT FROM AUTHOR]

The article presents the author's view on content that should be included in an entry-level, one-semester course in business finance. He believes that course content depends on whether the intended audience is business students, or those who will not specialize in business. Non-specialists should be educated in the most important financial institutions and practices, and should be shown how economic aggregates derive from individual decision-making. A more comprehensive curriculum is outlined for business students.

The author presents his views on the content and aims of an undergraduate program in business finance. In his view the type of program offered is a function of numerous variables, including the backgrounds and responsibilities of faculty, class size, and the extent to which students have had prior experience in accounting and statistics. The author describes the finance curriculum at the College of Commerce and Business Administration at Tulane University, while noting particular objectives that he believes should be foundational to any university program.

Can training for business actually be provided by schools? If so, what type of training is most effective? Should businessmen be trained as generalists or specialists? Questions such as these are not the special product of educational turmoil in our day and age. This article examines a little known but highly significant eighteenth-century document which points to the origin of the business-school concept, and affords a unique opportunity to see current ideological differences in historical perspective. [ABSTRACT FROM AUTHOR]

The article reports on marketing professionals that greatly influenced the field of marketing during the years 1900 through 1923. The author includes information about marketing professionals including George M. Fisk, Simon Litman, Edward D. Jones, and James E. Hagerty. General information about the education and development of marketing innovators is provided as a background for specific information presented regarding the four aforementioned individuals. Factors such as youthful experiences and academic stimulus are thought to have had a significant impact on the marketing innovators.

The article discusses the teaching of advanced U.S. graduate marketing courses in specialized programs. The main objectives for graduate marketing coursework is to teach students to think and reason logically about business problems in general with a particular emphasis on marketing, to give them tools to facilitate their solutions to these problems, to inspire them with social service motives, and to combine the viewpoints of businessmen and scholars. Training students in retailing is recognized as a significant challenge for marketing professors.

The article focuses on the experiences of an early marketing teacher. The author reports on the history of marketing and business administration education in the United States and presents details about courses such as Commercial and Economic Geography, Accounting and Statistics, and Industrial Concentration and Monopoly. Details related to the Business Administration curriculum at Ohio State University are presented. The author also discusses early literature on marketing, methods of studying marketing, and problems in marketing.

The article discusses the problems associate with students' attitudes toward production management courses in business education. According to the author, students view these courses in negative light, often confusing them with manufacturing courses, when many of them do not to be involved in manufacturing industries. He suggests several ways that educators can encourage more students to take these courses since they are important to the future generations of managers. One of the ways that is suggested is having textbooks de-emphasize the role of manufacturing in production management. He then calls for the name of the courses to be called "resource management," since production has more to do with managing resources.

This article presents a study assessing how extensively business games were being utilized in undergraduate and graduate courses at U.S. business schools. Information was sought about the extent to which business games were currently being used in each college's curriculum, why games were not being used, when each college first started using business games, whether or not business gaming had been permanently integrated into the curriculum, whether or not the faculty had developed games used in the college, whether or not the college was currently engaged in any specific research directed toward scientific validation of potential educational values of the gaming technique, and names of noncomputerized and computerized games being used.

The article reports on a study which assessed the effectiveness of accounting courses through facet analysis, a nonmetric technique based on Guttman's scale. Researchers sought to measure the efficiency of an accounting course. Efficiency in this sense is defined as the relationship between the work load of the course and its effectiveness. The main operational conclusions for the course evaluation were that there is not enough connection between the course material and its application in employment. Researchers suggest that there should be a better balance between the amount of written homework and reading of texts and effectiveness in employment.