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The article presents comments on sociologist Bernard C. Go's paper "The Chinese in the Philippines: Facts and Fancies," which was published in the October 1972 issue of the journal "Philippine Sociological Review." The author limits the discussion to one area touched upon by Go's paper, namely, certain aspects of the formal educational arrangements of the Chinese in the Philippines which may help or hinder integration. The distribution of Chinese schools in the country is as follows 25 in Manila, 10 in the Manila suburbs, 45 in Luzon, 15 in the Bicol Region, 30 in the Visayas, and 26 in Mindanao. This gives a total of 151 schools in the whole country. A significant trait of the Chinese school is that it offers a double curriculum. The standard curriculum prescribed for the public and private schools by the Philippine Department of Education is offered in the morning by Filipino teachers. The material used in Chinese schools for courses in Chinese originate in Taiwan, much of it produced by the education section of the Overseas Chinese Affairs Commission in Taipei. The management of many schools has been under boards of trustees compliant with policies of China's Nationalist government and party.

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.

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 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.

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.

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.

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 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.

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 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 information about the Johns Hopkins University Seminar on "Operations Research." The direction of the Seminar has been transferred in the year 1956 from Operations Research Office to the Department of Industrial Engineering where it becomes one of a nucleus of courses offered to graduate students in the department. While this integration into the academic program can be expected to remove some of the traditional informality, this will be reflected in the seminar only in the order in which various subjects are taken up.

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.

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.

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 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.

In accordance with the request that this session be a discussion of practical problems of teaching elementary accounting, the author of this paper tries to be as practical as possible. Far from hoping to present anything entirely new, either as to problems or solutions, he treats of a situation which merits consideration chiefly because it is old, and consequently of common occurrence. It is a problem with which most instructors are only too well acquainted. The instructor of beginning accounting at most small colleges faces a dilemma. This dilemma is the necessity, and at the same time the difficulty, of teaching in one class two widely different types of students, those who are taking only the one course as part of their general education; and those who intend it as a groundwork for further study toward a major in accounting. The student, who is planning to continue with accounting as his field of work, needs above all else a solid foundation for the more advanced courses. Possibly if a group of accounting instructors were to name just two results as the most valuable to be desired from the beginning course, they would specify first, thoroughness, and second, accuracy.

This section presents a notice on the publication of the journal entitled Teaching Philosophy. The journal will appear twice yearly beginning January, 1975. The editors, Arnold Wilson and William Todd, invite papers concerned with any facet of the teaching of philosophy and the planning of philosophy courses and curricula. Reports on innovative efforts, articles on the training of teachers of philosophy, and assessments of the likely impact of new teaching ideas for the discipline, as well as notes and news items, are all welcome. A regular feature will be critical notices of textbooks and surveys of materials available for teaching particular areas--recent texts in introductory logic, for example. Persons interested in contributing such notices, should write the editors, indicating their areas of interest.

This article presents a course outline for a senior level accounting seminar for honor students. There were four separate types of activities in the course. The topics suggested to the students for debate changed so as to incorporate new issues faced by accountants. Students were required to write a short paper on each of the topics before it was discussed. They were encouraged to show some evidence of library research, some originality of thought and correct term-paper format in each report. This requirement resulted in the students being adequately prepared to discuss each of the topics intelligently.

The statement that a teacher is satisfied with the results obtained in his course should be regarded as news, comparable, perhaps, to the statement that a man bites a dog, according to the author of this article. What he has to say, therefore, is not news, for he is thoroughly dissatisfied with the results obtained in the courses in auditing in his university. This should not come as a shock to teachers of accounting, for the author thinks, educators will all agree that the course in auditing is the most unsatisfactory course in the accounting curriculum from the teacher's viewpoint as well as from the student's. What the author has to say on this subject is not intended as a criticism of auditing textbooks. A textbook has limits, and within those limits the authors of the standard books have done an excellent job of presenting the fundamental principles of auditing and the methods of preparing audit working papers and reports. However, a need exists for something to supplement the textbook if teachers are to give the student a real grasp of the subject.

Survey courses are limited, apparently, to one semester or less and under such conditions it becomes educator's rather difficult and painful duty to devise teaching methods, which will, in the brief time allotted, convey a reasonably intelligent concept of basic principles and procedures. Results are unsatisfactory if the survey course is merely a duplication of the first semester of a standard one-year course. The usual and better procedure, the author believes, is to abridge the year course by a careful process of elimination and condensation. The author suggests, timidly, the elimination of any extended discussion of notes, bills of exchange, note registers, location of errors, business papers, merchandising activities, and various unusual and complex transactions. The purpose of a survey course differs entirely from that of a one-year course and it is not illogical, at least, that teaching methods in the two courses should differ. The author believes that a survey course should emphasize statements and if, by reason of a time limit, something must be slighted in the last few weeks he would prefer that material to be other than statement preparation and analysis.

The article presents the author's remarks on the university programs and teaching of policy sciences. Universities clearly must undertake, and in fact, do begin to undertake, new functions. These functions involve closer integration with reality, with social needs, and with new patterns of living. The inherent problems of teaching and research in policy sciences are far from being resolved. All existing policy sciences programs should be regarded as experimental set-ups, from which solutions to these problems hopefully will emerge.

The article discusses the paper from the Commission on Undergraduate Education in the Biological Sciences (CUEBS) Symposium held in the U.S. The paper focuses on the relationship between research participation and good teaching. The publication of CUEBS, "Biology for the Non-Major," has raised questions about the structure of a biology course intended for the nonmajor. It cites that the replies on the questions have been edited into a book to present several perceptions represented in the letters of respondents. The author also stresses that the same technique was applied to address the problem of the assumed relationship that exists between research participation and good teaching.

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 information on the paper "Beyond the Analytic Manager," by Professor Harold J. Leavitt. It discusses the limits inherent in rational-analytical thinking. In the paper, Leavitt states that information of questionable validity based upon questionable probability distributions is typical of organizational life. Such a situation is not going to lead to optimal analytical decision-making when interacting with goals which are impossible to measure on a single metric. Thus, management education solely in analytical technique is as limiting as the impressionistic, institution-bound curricula it was designed to replace. Focusing only on quantitative preparation might lead to emergence of a kind of student who enjoys analyzing decisions, but wishes to avoid defining, making, and carrying them out. To counteract this tendency, each school needs to carefully define its teaching goals and refine appropriate measures of them, so that admissions data may be validated on a school-by-school basis, a practice encouraged by Educational Testing Service, the administrator of the admissions tests.

The paper is concerned with curriculum decision making in the school and the attempts to apply a sociological analysis to this important area. Its focus is on the 'micro' rather than on the 'macro' decision making process, i.e. within the school rather than within the educational system, though the significance of macro decisions is recognized throughout the paper. Commencing with a discussion of the role that may be played by the study of decision making in curriculum content and method, the paper goes on to suggest some of the orientations that influence such decisions. Six such areas are identified. In the light of these areas four ideological variables are hypothesized. These are finally brought together as components of a model of the autonomy and interrelationship of educational personnel. [ABSTRACT FROM AUTHOR]