Tikus ekor putih (Maxomys hellwandii) adalah hewan endemik Sulawesi dengan status konsevasinya yaitu least concern yang keberadaannya masih kurang diperhatikan. Ancaman utama tikus ekor putih adalah perburuan untuk dijual penelitian ini bertujuan untuk menginventarisasi jenis-jenis pakan tikus ekor putih dan porsinya. Penelitian ini dilakukan untuk memberikan informasi tentang komposisi pakan tikus ekor putih sehingga dapat dimanfaatkan dalam upaya konservasi terutama dalam kegiatan penangkaran dengan upaya domestikasi. Metode yang digunakan dalam penelitian ini ialah ad libitum sampling dengan menghitung berat pakan yang dikonsumsi. Hasil penelitian menunjukkan bahwa komposisi jenis pakan tikus ekor putih terdiri dari: pepaya (51,3%), umbi singkong (15,7%), buah kelapa (15,6%), serangga (belalang) (13,9%),  daun sirih (2,9%),  kulit buah ketapang (0,4%), buah sirih (0,2%), buah beringin (0,1%). Dari hasil penelitian tersebut dapat disimpulkan bahwa tikus ekor putih mengonsumsi buah pepaya lebih dari 50% dari total pakan dan tikus ekor putih bukan spesies herbivora sejati, tetapi cenderung omnivora

Upa, F. T. (Fernandez)

Saroyo, S. (Saroyo)

Katili, D. Y. (Deidy)

Anonymous

eGrove (Univ. of Mississippi)

University of MississippieGroveTouche Ross Publications Deloitte Collection1961ApplauseAnonymousFollow this and additional works at: https://egrove.olemiss.edu/dl_trPart of the Accounting Commons, and the Taxation CommonsThis Article is brought to you for free and open access by the Deloitte Collection at eGrove. It has been accepted for inclusion in Touche RossPublications by an authorized administrator of eGrove. For more information, please contact egrove@olemiss.edu.Recommended CitationQuarterly, Vol. 07, no. 1 (1961, March), p. 43-48^MXM*4C Boston Paul Gerry spoke to the Accounting Academy at Boston College on Janu-ary 4. Mr. Gerry's subject was "My First Three Years in Public Account-ing." Robert Hall accompanied Mr. Gerry to this meeting. On November 16 at the Parker House in Boston, Robert Hall appeared on a five member panel before mem-bers of the Massachusetts CPAs at a technical meeting. The major subject of the panel was "Current Accounting Problems" and Mr. Hall's specific topic was "Cash Basis Statements and State-ments for Non-Profit Organizations." Donald Wiese recently spoke at three meetings of the Lions' Club in the Bos-ton area. His subject was "Federal In-come Taxes—Our National Pastime." Chicago On December 7 Stephen Finney ad-dressed the Fox River Valley Chapter of the National Association of Ac-countants on the subject "Profitability Accounting." James Bragg participated in a Semi-nar on Electronics sponsored by the Controllers Institute of America and held at DePaul University on Decem-ber 14. After a brief vacation from his teach-ing duties, Kay Cowen has again been drafted into service and is presently teaching a course in Advanced Federal Taxes. MARCH 1961 43 Dayton R. Allan Parker has been appointed chairman of both the state and the Dayton chapter Committee on Bylaws of the Ohio Society of CPAs and mem-ber of the Committe on Bylaws of the American Institute of CPAs. Herman Olt spoke on "Recent Changes in State and Federal Taxes" before the Dayton Chapter of The In-stitute of Internal Auditors on January 23. Mr. Olt has been appointed to the Committee on the Sixth Institute of Federal Taxation of the University of Dayton. Les Buenzow was elected secretary-treasurer of the Accountancy Board of Ohio. James Bresnahan participated in a recent Marketing Management Simu-lation Game sponsored jointly by Rem-ington Rand and the Society for the Advancement of Management. Mr. Bresnahan was elected president of one of the eight participating companies competing in two cities. His company finished in second place. In January Mr. Bresnahan conduct-ed an educational session on inventory management techniques for the Dayton Chapter of the National Association of Accountants. Luke Ware participated in a panel discussion on management services ap-proaches to problems of interest to bankers at the December meeting of the Dayton Chapter of the Ohio Society of CPAs. The meeting was attended by 30 representatives of area banks. Denver During November, Carleton Griffin participated in a dramatization entitled "Case History of a Tax Audit" spon-sored by the Colorado Society of CPAs and attended by members of the Soci-ety, attorneys, and representatives of the Internal Revenue Service. His role was that of the CPA. On January 27 Arthur Samelson and Carleton Griffin were awarded certifi-cates of merit by the Denver Chamber of Commerce for their participation as members of the Chamber's Colorado State Tax Study Committee. Detroit Roy S. Good served as a panel member at the State Tax Forum at Michigan State University on November 7. The subject of the panel was "Michigan Taxation of Income Derived from In-terstate Commerce and Use Tax on In-terstate Sales." Mr. Good also conduct-ed a seminar on the subject, "Taxation of Interstate Commerce," at a meeting of the Tax Executives Institute, Inc. in Detroit on February 1 at the Pick-Fort Shelby Hotel. Keith A. Cunningham addressed the University of Dayton's Tax Institute on December 16. Mr. Cunningham's sub-ject was "Year-End Tax Planning." Henry E. Bodman II attended a sem-inar devoted to Pension and Deferred Profit Sharing Plans qualified under Section 401 (a) of the Internal Revenue Code. The seminar was conducted by William H. McCoy Company in De-troit on December 9. Executive Office On November 12 Joseph Levee took part in a program on "Doing Business Abroad" for the New York University's Nineteenth Annual Institute on Federal Taxation. Mr. Levee's topic was "Local Tax Problems in the European Eco-nomic Community: A Selective Presen-tation." 44 THE QUARTERLY "Selected Tax Problems of Account-ing Partnerships" is the title of Bulletin 12 in the series of Economics of Ac-counting Practice issued by the Ameri-can Institute of CPAs. Material in the Bulletin was prepared by Eli Gerver; a footnote states that he is now Super-visor-Tax with our firm. A paper on "The Effect of Tax Ac-counting Rules on the Continued De-velopment of Sound Accounting Rules & Principles" by Wallace M. Jensen will appear in the Ohio CPA magazine. Kenneth Mages attended the Na-tional Retail Merchants Association 50th Annual Convention at the Statler Hilton Hotel, New York, January 9-13. At one of the sessions he gave a talk on The Challenge To The Present Sell-ing Department Structure. Grand Rapids Robert Lyzenga is serving on the Audit-ing Committee and the Accounting Procedures Committee of the Junior Chamber of Commerce. Richard Lamkin spoke on the role of accounting in management in the course in Practical Management for Smaller Business conducted by the Small Business Administration and Davenport Institute. Robert P. Fair-man served on the advisory committee for the course. Mr. Fairman has also been appointed to the Governmental Fi-nance Committee of the Grand Rapids Chamber of Commerce. Houston Owen Lipscomb spoke to the Texas Tech Tax Institute on October 17 on "Procedures From the First Notice of Proposed Deficiency." Mr. Lipscomb spoke to the Tax Institute of Arka-La-Tex in Shreveport, La., November 29 on "Estate Planning and Proper Han-dling of the Marital Deduction." Mr. Lipscomb was recently elected Secre-tary of the Houston Business and Es-tate Planning Council; and is General Chairman of the Texas Society of CPAs Committee on Federal Taxa-tion. Mr. Lipscomb will serve a three year term as Director of the Texas Society of CPAs. He has also accepted reappointment to the Governmental Affairs Committee of the Houston Chamber of Commerce for 1961. He served on this Committee last year, when it was known as the State and National Affairs Committee. Thomas C. Latter was a speaker on an income tax panel for the Houston Chapter of the Retail Controllers on January 17. His topic was "Travel and Entertainment Expense Accounting Standards and Problems Due to Pres-ent I.R.S. Enforcement Policy." Los Angeles Robert B. Dodson spoke on "The Audi-tor's Responsibility With Respect to Conflicts of Interest" to a luncheon group of the Los Angeles Chapter of the California Society of CPAs. On December 21 Neil Bersch ad-dressed the Beverly Hills-Hollywood Chapter of the California State Society of CPAs. His subject was "How the New York State Income Tax Applies to Non-Residents" and the recent re-vision in the New York State Personal Income Tax Law. Management Services Central Staff Richard Sprague was a speaker at an American Management Association Seminar on Organization and Manage-ment of the Data Processing Function, November 21-23, in New York City. MARCH 1961 45 Data Collection & Input Automa-tion was the title of the American Man-agement Association Seminar held in New York City, at which Jesse Lynch was a speaker. Milwaukee Walter F. Renz was chairman of an all-day meeting on Electronic Data Processing — "Today's Problems, To-morrow's Solutions" presented by the Milwaukee Chapter of the National Association of Accountants on Novem-ber 29. Included in the program were excellent presentations by Dennis Mul-vihill and Richard Sprague of the Man-agement Services Central Staff. Robert Beyer, Executive Partner — Management Services recently returned from a trip to Jamaica, Puerto Rico, Barbados, Panama and Mexico. Talk-ing with partners and clients, Mr. Beyer stressed the potential of management services work and was delighted to find great enthusiasm for it. TROBAS firms in Barbados, Mexico and Panama ar-ranged special meetings for clients and other interested persons who wanted to hear about management services and profitability accounting. An article entitled "The Proposed Plant-A Profit-Maker or Not?" by Robert Beyer and Donald J. Trawicki appeared in the November, 1960 issue of The Controller Magazine. On February 8 Wayne Mayhew, Jr. will speak before the Wisconsin Can-ners Raw Products Conference to be held at the College of Agriculture, Uni-versity of Wisconsin at Madison. His subject will be "Comparative Costs of Vining." Minneapolis Palmer Tang was guest instructor at a class in advance accounting at the Uni-versity of Minnesota December 7, speaking on the accounting and audit-ing problems involving stockholders' equity, including pooling of interests and stock dividends. * * * The Minnesota Society of CPAs held a tax conference December 1 and 2 at the Hotel Leamington in Minneapolis. As president of the society, Palmer Tang presided at the luncheon and dinner meetings on December 1. At the December 2 meetings, Barton Burns led a discussion "Highlights of the Past Year," covering important legislation, rulings and decisions. James Pitt was moderator at the afternoon technical sessions. New York On December 9 William W. Werntz spoke before the annual dinner meet-ing of the New York University Chap-ter of Beta Alpha Psi. His topic was "What Financial Statements Do Not Disclose." Members of the Estate Planning So-ciety of New Jersey heard Gregory M. Boni discuss the "Interpretation of Fi-nancial Statements" at their January 24 meeting. On April 28 Mr. Boni will speak before the Federal Government Accounting Office on "Creative Think-ing in Auditing and Management Ser-vices." Also in April Mr. Boni will participate as a panelist in a discussion on "Production Scheduling" sponsored by the Committee on Cost Accounting and Inventory Methods of the New York State Society of CPAs. 46 THE QUARTERLY Pittsburgh An article on "Statistical Sampling" by Robert M. Trueblood and H. Justin Davidson appeared in the November, 1960 issue of Retail Control. On January 20, Louis Werbaneth had the assignment of following Presi-dent John Kennedy as the principal speaker at the luncheon meeting of the Pittsburgh Office Equipment Sales Managers Association. The Association had set up a television set in its meet-ing room to watch the inaugural and to hear the President's address. Im-mediately after the completion of Presi-dent Kennedy's speech, the television set was turned off and the podium was turned over to Lou Werbaneth. Richard McMurray and Louis Wer-baneth of the Pittsburgh Office partici-pated in an all-day discussion with the controllers and assistant controllers of the three Pittsburgh department stores. Ethel Langtry, the research director of the NRMA, and representatives of Pittsburgh Charge-a-Plate Associates and the Credit Bureau, Inc., also took part. The purpose of the meeting was to review proposals for a Pittsburgh credit card which could be used at all three stores. We were the only inde-pendent CPAs or consultants repre-sented at this meeting. On January 19, Henry Sherwood ac-companied Jean Paul Ruff to another meeting of this same group. At this meeting, Messrs. Sherwood and Ruff answered questions put to them regard-ing SANS. On January 17 William J. Simpson participated in a panel presentation be-fore the Pittsburgh Chapter of the Pennsylvania Institute on "Travel and Entertainment Expenses." Irl C. Wallace participated in an Ac-counting Symposium Panel at the West Virginia University on November 9. The subject was "An Accounting Ca-reer: Its Opportunities and Require-ments." On December 20 H. Justin Davidson spoke on "The Use of Scientific Sam-pling in Accounting Control" at the AMA Finance Seminar in New York. Approximately 12 people attended the seminar. The Long Range Objectives Group of the American Institute of CPAs met in San Francisco January 9-11. Robert Trueblood appeared as part of a panel of committee members discussing the long range objectives of the profession at chapter meetings of the California Society of CPAs, at San Francisco January 9 and Los Angeles January 11. Following these meetings, Mr. True-blood attended the organization meet-ing of the task force on Accounting for Pension Costs of the Accounting Prin-ciples Board in New York on Janu-ary 13. On January 10, Robert J. Monte-verde, together with all other members of the Pennsylvania Institute's Manage-ment Services Committee, met with business school deans from eight major eastern Pennsylvania colleges at a luncheon in the Union League Club of Pennsylvania, in Philadelphia. They discussed the points on which the edu-cators and CPAs could be of mutual assistance, especially with respect to the probable future growth of manage-ment services as part of the CPA's personal practice. On January 17, Robert Monteverde addressed the Pittsburgh Chapter of the Institute of Management Sciences. MARCH 1961 47 His subject was, "Heuristic Systems Development in Stochastically Con-strained Environments," which was a report on his experiences with the Rand Corporation. "Commencing Your Career in Ac-counting" was the subject of Louis Werbaneth's talk before the Annual Accounting Symposium of the Penn-sylvania Institute of CPAs on Novem-ber 18. Mr. Werbaneth also spoke before the Pittsburgh Tax Club at their January 10 meeting on "A New Look at Dollar Value." On January 20 he spoke before the Office Equipment Sales Managers' Association on the sub-ject of "Lease or Buy." On February 23 at a meeting of Westmoreland Section —National Association of Accountants Mr. Werbaneth spoke on "Taxation and Management Decisions." Portland C. Wade Hanson addressed the Port-land Chapter of the Controllers Insti-tute of America on "Motivation to Merger" on November 17. Howard Peterson addressed the Port-land Chapter of Internal Auditors on "Problems of Inventory Management." On January 25 he was also a panelist at the Annual Oregon Business Confer-ence speaking on "Business Decisions, Payoffs and Adequate Profit." At the initial meeting of a new and as yet unaffiliated group of TIMS, Howard Peterson was elected vice pres-ident and Davison Castles was elected secretary-treasurer. John S. Crawford spoke to the Ore-gon Chapter of NAB AC on "Travel, Entertainment and Reimbursed Ex-penses." On December 20 he was also master of ceremonies at a dinner given by the Oregon State Society of CPAs for the State Legislators of Multomah, Clackamas and Washington counties. Rochester Howard Davidson participated in a panel discussion sponsored by the Graduate School of Business and Pub-lic Administration of Cornell Univer-sity on January 9. St. Louis Andrew C. Ries has been appointed a member of the Federal Taxation Com-mittee of the Missouri Society of CPAs. James G. Carroll had an article, "Internal Control for Cycle Billing," published in the January, 1961 issue of "Retail Control." Mr. Carroll at-tended the NRMA Convention in New York on January 12 and 13, 1961. San Francisco On January 27 Paul Kadden gave a talk to the Mission Optimist Club on the subject of "Taxation of Small Busi-ness." Mr. Kadden has also been ap-pointed to the Tax Accounting Con-ference Committee of the California State Society of CPAs. Seattle Durwood L. Alkire is chairman of the Seattle Tax Group for the coming year. Gerald E. Gorans is program chair-man for the 15th Area Conference of the National Office Management As-sociation to be held in Seattle June 22-24, 1961. 48 THE QUARTERLY 

English

Applause

University of MississippieGroveTouche Ross Publications Deloitte Collection1962ApplauseAnonymousFollow this and additional works at: https://egrove.olemiss.edu/dl_trPart of the Accounting Commons, and the Taxation CommonsThis Article is brought to you for free and open access by the Deloitte Collection at eGrove. It has been accepted for inclusion in Touche RossPublications by an authorized administrator of eGrove. For more information, please contact egrove@olemiss.edu.Recommended CitationQuarterly, Vol. 08, no. 1 (1962, March), p. 48-55Applause Atlanta George C. Wright is a new member of the AICPA. Boston Donald C. Wiese, supervisor of the Tax Department, has been kept busy on speaking engagements. In December he spoke before the Lions' Club in Jamaica Plain and the Kiwanis Club in Watertown on "Tax Planning for the Year End." In January he spoke before the Plymouth Rotary Club and the Weymouth Kiwanis Club on "Your In-dividual Income Tax." On January 25 he participated in a panel program on a local radio station answering questions which were telephoned by the listening public throughout the broadcast. In February he was the guest speaker at 48 the Braintree Lions Club. Paul Gerry, as a member of the Pub-lic Relations Committee of the Massa-chusetts Society of CPAs, helped that association to compile several articles on tax information and contacted vari-ous newspapers throughout the state to arrange for the publication of the articles. On January 18 in New York City, James M. Lynch spoke before a joint session of the Metropolitan Controllers' Association and the New York State Society of CPAs, on "Control and Evaluation of Discount Stores." Chicago Robert Trueblood spoke at the Univer-sity of Chicago on January 24 at a THE QUARTERLY seminar for students and faculty of the Graduate School of Business. The title of his talk was "Accounting, Manage-ment and the Management Audit." From January 8-11, Mr. Trueblood attended meetings of the Executive Committee of the AICPA in New York, and chaired the organization meeting of the Long-Range Objectives Group of the Institute. As a member of the Personnel Com-mittee of The Illinois Society of CPAs, Raymond Revers assisted in setting up an all-day session with vocational guid-ance counsellors of local high schools and representatives of a number of CPA firms, to better acquaint the coun-sellors with the opportunities existing for their students in the public account-ing field. On December 7 Allen Howard ad-dressed a technical session of The Illi-nois Society of CPAs on "How State-ment on Auditing Procedure No. 30 Should Help the Independent Practi-tioner." Fred Sheehan is teaching two even-ing courses at DePaul University—Cost Accounting and the second semester of Introductory Accounting. John Terry is a new member of the AICPA. Dayton-James Bresnahan was elected president of the Miami Valley Chapter of The Institute of Management Sciences. L. W. Buenzow was appointed pres-ident of the Accountancy Board of Ohio. On December 10 Leon J. Sachleben appeared on a WLW-D television pro-gram, "Year End Tax Tips," with a member of the Dayton Bar Associa-tion. The program was developed by the joint committee of the Dayton Chapter of The Ohio Society of CPAs and the Dayton Bar Association. Denver On January 26 Carleton Griffin partici-pated in a panel discussion before the Denver University Accounting Club on the subject of a career in public ac-counting and the similarities and dif-ferences between national and local firms. Mr. Griffin was invited to speak at a meeting of the New England Mu-tual Life Insurance Company's Denver agency on how a professional insurance man and a CPA work together. On November 8 Richard G. Shuma appeared on the local educational TV channel as member of a three-man panel discussing credit and collection policies of small business practices. Carleton Griffin has been admitted to membership in the Denver Estate Planning Council. On March 5 Carleton Griffin will give a talk before the Colorado Society of CPAs on the subject "Purchase, Sale and Liquidation of a Corporation." Detroit Donald R. Wood was leader of a semi-nar on "How to Cost a System" in con-nection with the Fourth Annual Mid-Winter Conference sponsored by the Detroit and Motor City Chapters of the Systems and Procedures Association and the Applied Management and Technology Center of Wayne State University in Detroit on February 10. Al Mlot addressed the Southwestern Chapter of the National Machine Ac-countants Association in Kalamazoo on January 10. His subject was "What MARCH 1962 49 the Auditor Needs and Expects from Data Processing." Mr. Mlot also spoke on "The CPA and Professional Ethics" at a meeting of the Federal Govern-ment Accountants Association in De-troit on November 28. On December 1, Kenneth S. Reames spoke on "Trends and Problems in Ac-counting for Taxable Income" at the Fourteenth Annual Federal Tax Lec-tures presented by the Michigan Asso-ciation of CPAs Committee on Federal Taxation. Henry E. Bodman II delivered a talk about "Good Business Methods for Ski Clubs" at Cobo Hall in November be-fore the annual meeting of the Metro-politan Detroit Ski Council. On January 24, James E. Seitz spoke to the Accounting Club of Michigan State University. His subject was "Man-agement Services in a CPA Firm." Millard L. Breiden acted as discus-sion leader for public relations clinics in Columbus, Ohio on December 7 and in Albany, New York on January 13 under the sponsorship of the AICPA. Donald A. Curtis spoke before mem-bers of the American Institute of Indus-trial Engineers in Seattle on January 10. He discussed the differences in de-sign and operation of production con-trol systems in the missile and automo-tive industries. Executive Office On October 28 Joseph Levee was a member of an all-day panel discussion at the Practising Law Institute. The topic was "Tax and Other Develop-ments in Foreign Business Operations." Mr. Levee was also co-author of an article which appeared in the January issue of the Journal of Taxation, "Plan-ning Now to Minimize Tax on Foreign Source Income, Whether or Not the Law is Changed." Grand Rapids Richard W. Lamkin has been appointed chairman of the Governmental Finance Committee and a member of the board of the Greater Grand Rapids Chamber of Commerce. Mr. Lamkin spoke on the role of accounting in management in the course in Practical Management for Smaller Business conducted by the Small Business Administration and Davenport Institute. On November 10 Robert P. Fairman addressed the residents and interns at Butterworth Hospital, Blodgett Memo-rial Hospital, and St. Mary's Hospital on the subject, "Impact of Taxes on the Doctor." Houston On December 19 Owen Lipscomb was asked to serve on the Governmental Affairs Committee of the Houston Chamber of Commerce for 1962. This will be his fourth term on this commit-tee. The Greater Houston Retail Con-trollers Association had as its guest speaker for its November 21 meeting Herbert Weiner of the New York Of-fice. Mr. Weiner discussed taxes of in-terest to the retail trade. Tom Latter of the Houston tax staff has recently become associated with a Tax Luncheon group made up of at-torneys and accountants who meet weekly to discuss current rulings, de-cisions and trends. Kansas City Richard V. Julian, Loren G. Hoffman and Glen A. Olson attended an all-day seminar on Corporate Financing spon-50 THE QUARTERLY Student newspaper, the Duquesne DUKE, included this photo of Pitts-burgh's Irl Wallace (right) in a story on university placement service. sored by the Law Center of the Uni-versity of Kansas City on January 13. Loren G. Hoffman was a speaker at the monthly meeting of the Kansas City, Missouri Retail Controllers' Group on December 20. His topic was "Minimizing Local Taxes." Glen A. Olson participated as a dis-cussion leader at the NAA Seminar held at the University of Kansas City on November 27. His topic was "Plan-ning on Controlling the Cash Flow." Los Angeles Michele Masdeo gave a talk at the Ac-counting Club of Loyola University in November on "Audit Procedures for Accounts Receivable," followed by a general discussion of a career in public accounting. Management Services Central Staff Dennis Mulvihill was chairman of a panel for the Society of Automotive Engineers on "EDP in Manufacturing Control" in Detroit on January 9. Jean-Paul Ruff was a speaker at an AMA Seminar on Finance Orientation in December. He spoke on "The Use of Scientific Techniques as Analytical Tools in the Acquisition Process." On February 14-16 in New York, Dennis Mulvihill and Bob McClendon conducted a clinic for the American Management Association on the sub-ject of Electronic Data Processing Con-trols and Audits. This is the first clinic in this important field and TRB&S was proud to be invited to conduct it. Richard Sprague talked before the American Institute of Electrical En-gineers Sub-Committee on Business Systems Applications at the Eastern Joint Computer Conference December 11 in Washington D. C. His speech was on "Economic and Technical Factors of On-Line Systems." MARCH 1962 51 Joseph F. Buchan co-chaired an AMA Seminar on Data Processing and Operations Research in New York on January 31—February 2. Jean-Paul Ruff also participated in the seminar. Milwaukee Francis E. Butz spoke on Profitability Accounting before the Gray Iron Founders Society Wisconsin Chapter at Port Washington, Wisconsin on No-vember 14. William R. Sutherland gave a talk before the Tax Executives Insti-tute at their monthly dinner meeting at the Ambassador Hotel in Milwaukee on December 12. His subject was "Cur-rent Developments in State and Local Taxation." Donald J. Trawicki spoke on Profit-ability Accounting to the Racine-Kenosha Chapter of the NAA on December 11 and to the Rockford Chapter of NAA on December 12. Robert Beyer also spoke on Profit-ability Accounting to the Milwaukee Chapter of the National Society for Business Budgeting on December 21. Mr. Beyer spoke at the November meet-ing of the Management Accounting Group, SFSA, Division VIII at the Biltmore Hotel in Los Angeles. His subject was "Profit Planning and the Related Role of Product Pricing." Walter Renz spoke at the University of Wisconsin Management Institute on November 17 on "Total Profit Planning and Control." Mr. Renz also spoke to the Dayton Chapter of the NAA on November 21 on "Profitability Ac-counting and Control." On February 27, he spoke to the American Society of Women Accountants, Milwaukee Chapter, on the subject, "Direct Cost-ing and Absorption Costing Com-pared." Mr. Renz also was a discussion leader for the fall seminar of the Mil-waukee Chapter of NAA on the topic "The Accountant's Opportunity for Service and Progress." Minneapolis The Minnesota Society of CPAs has instituted a CPA consultation service under the program sponsored by the AICPA. Consultants from our firm in-clude Kenneth F. Schuba for manage-ment advisory services, E. Palmer Tang for accounting theory auditing pro-cedures, and James F. Pitt for tax prac-tice. Palmer Tang was elected to the Pro-fessional Ethics Committee of the American Institute of Certified Public Accountants. He has also been ap-pointed to the subcommittees on Ethics of Tax Practice and Management Serv-ices, Professional Associations, and Ap-plicability of Rules to Members not in Public Practice. New York In December Arthur Michaels spoke to the Accounting Club at Pace College in New York City on behalf of the New York State Society of CPAs. His topic was "Your Future in Public Account-ing." Gregory M. Boni gave an address before the White Plains Chapter of the National Association of Accountants on December 19 concerning "Statisti-cal Technique — The Foundation for Advances in Management Account-ing." On January 19 Mr. Boni spoke before the National Retail Merchants Association on the subject "Study of a Store's Financial Program." On December 12 Victor H. Brown participated in a seminar held by the Irving Trust Company for industrial and retail financial executives. His topic was "Rate of Return." 52 THE QUARTERLY Herbert Weiner has been appointed a member of the Taxation Committee of the National Retail Merchants As-sociation. In December William W. Werntz ap-peared as a panel member for the an-nual meeting of the American Eco-nomic Association. The topic for the panel was "Accountants and Econo-mists Look at Depreciation." In March he will address a joint meeting of the New Jersey Society of CPAs and the Robert Morris Associates on the sub-ject of "The Merits of Going Public." In June Mr. Werntz will address the Central States Accounting Conference in Omaha on "Problems in Developing Accounting Postulates." On December 1 he spoke at the University of Florida on "The Auditor's Function in Security Registration." The speech covered the audit problems involved in the prepara-tion of financial statements for the registration application. Phoenix Miles Bresee was a panel member at a NOMA meeting on February 15 and will also be a panel member on Feb-ruary 24 at the Central Arizona Estate Planning Council's Estate Planners Day. Ira Osman gave a talk in December before the quarterly meeting of the Arizona Hospital Accountants. His subject was "Financial Reports and Statistics as a Management Tool." Pittsburgh Robert J. Monteverde has been ap-pointed chairman of the Arrangements Sub-Committee on Management Serv-ices of the PICPA (Pennsylvania Insti-tute of CPAs) for the first series of management services conferences to be held in Pittsburgh, Philadelphia, and Harrisburg. Mr. Monteverde was also named chairman of the Management Services Committee of the Pittsburgh Chapter of the Pennsylvania Institute of CPAs. Louis A. Werbaneth, Jr. was ap-pointed a member of the Committee on Economic Education of the Chamber of Commerce of Greater Pittsburgh. Mr. Werbaneth also recently became a member of the Pittsburgh Society of Financial Analysts. Philip E. Leone has accepted a teach-ing assignment at Carnegie Institute of Technology School of Industrial Ad-ministration. His subject is "Manage-ment Accounting." At the February meeting of the Pitts-burgh Chapter of the Institute of Man-agement Sciences, Robert J. Monte-verde acted as moderator and spoke on "Sales Forecasting." Mr. Monteverde was reappointed a reviewer of the magazine Applied Statistics for the Journal of Accountancy. Portland On December 11 John Crawford spoke at the Annual Conference of Account-ants for Cooperatives on "Current Problems and Implications of Tax Changes." Mr. Crawford also spoke be-fore a tax study group of Portland at-torneys and accountants at a luncheon meeting in January on "Changes of Accounting Methods." Stanley Gullixson gave a talk on "Bad Debts and Bad Debt Reserves" before the Retail Credit Association on January 18. Howard Peterson spoke on Manage-ment Services at the annual banquet of { MARCH 1962 53 Beta Alpha Psi. He also gave a speech before the Retail Controllers Group on "Preparation for Data Processing." St. Louis Peter Owen gave a talk, "Profitability Accounting," before a joint meeting of the Birmingham, Atlanta, Memphis and Chattanooga Chapters of the Control-lers Institute at Memphis. Andrew C. Ries took part in a panel discussion regarding incorporation of professions and related problems at a meeting of the Lawyers' Association of St. Louis on January 18. The profes-sions represented on the panel were law, medicine, dentistry, accounting, architecture and engineering. San Francisco On December 5 Ralph Walters led a case discussion of accounting and re-porting problems presented by the sub-stantial losses experienced and claims prepared by major contractors on con-struction of missile bases. This was for the class in Financial Accounting and Corporate Statements at the Stanford Graduate School of Business. Robert Johnson led a conference on "Electronic Information Systems as a Guide to Management" sponsored by the American Institute of Industrial Engineers on November 4. On January 10 Ben Druckerman gave a speech on "Record Require-ments of the Auditor" to the San Fran-cisco Chapter of American Records Management Association. Alvin Wanthal gave a speech on "In-ventory Decisions and Inventory Models" at the Naval Reserve Supply Officers Training Course held at Fort Mason in San Francisco. San Jose At the December meeting of the San Jose chapter of the California Society of CPAs the taxation committee put on a mock hearing or informal conference with the Internal Revenue Service. Our Charles "Ted" Perry played the part of the revenue agent. Seattle Dean D. Thornton spoke on "Direct Costing" at the January 23 meeting of the Tacoma Accounting Association. Durwood L. Alkire's speaking sched-ule continues to be quite heavy: Janu-ary 30—Oregon Estate Planning Coun-cil in Portland on "Valuation Prob-lems;" March 21—Seattle Chapter of Chartered Life Underwriters on "Buy and Sell Agreements;" March 16—In-stitute of Radio Engineers on "How to Achieve Individual Income Tax Sav-ings;" April 5—University of Washing-ton Law School Estate Planning Semi-nar on "Accounting and Valuation Problems." With the opening of the Seattle World's Fair on April 21 only a matter of days away, Edward P. Tremper and Gerald E. Gorans have been devoting increased time to its financial opera-tions. Mr. Tremper is vice president-finance and chairman of the budget and finance committee. Mr. Gorans is a member of this committee also and chairman of its subcommittee on pre-operating and operating period budgets and the committee on trade dollars. We were appointed consulting accountants some time ago, which has also involved several staff members in the operations of the Fair. Durwood Alkire was appointed in December by the president of the Uni-versity of Washington to serve a two-54 THE QUARTERLY year term on a 16-man visiting com-mittee for the College of Business Ad-ministration at the University. Mem-bers of the committee are business and professional men in the community who will assist in evaluating activities in the business school by conferring with faculty members rather frequently on current problems and future pro-grams. Washington D. C. Karney Brasfield conducted a Financial Management Seminar for food proces-sors in the Tri-State Canners Associa-tion on January 10. Dick McMurray and Denis Crane assisted in the pres-entation, and Gail Brown of the Rochester Office was on hand as an interested observer. The program was well received in spite of an unexpected snowstorm and was favorably reviewed in trade publications. In his capacity as a Director of the Washington chapter of NAA, Mr. Bras-field has organized a series of discussion forums for personnel of electronics manufacturing concerns in the area. On December 14, several staff mem-bers and clients attended the annual joint meeting of the Maryland Associa-tion of CPAs and the District of Colum-bia Institute of CPAs to hear Mortimer Caplin, head of the Internal Revenue Service. John Rihtarchik served on the program committee which organized the event. Karney Brasfield has been named chairman of the management services committee of the Maryland Associa-tion of CPAs. Thomas Hitselberger and Karney Brasfield have been contributing their talents to the Urban Land Institute to assist in the completion of their survey of shopping centers. Kenneth Mages buys stock in TROBAS Enterprises, a Junior Achieve-ment group in Brooklyn, from Treasurer Peter Naas. Standing, l-r, New York's Edward Weinstein and Roy Furmark, Achiever John Daly, and New York's Richard Wiesenthal. TRB&S men act as advisors to the group. 

University of MississippieGroveTouche Ross Publications Deloitte Collection1961ApplauseAnonymousFollow this and additional works at: https://egrove.olemiss.edu/dl_trPart of the Accounting Commons, and the Taxation CommonsThis Article is brought to you for free and open access by the Deloitte Collection at eGrove. It has been accepted for inclusion in Touche RossPublications by an authorized administrator of eGrove. For more information, please contact egrove@olemiss.edu.Recommended CitationQuarterly, Vol. 07, no. 2 (1961, June), p. 51-58Atlanta "Management Reporting" was the sub-ject of the speech by Carey M. Yelton, Jr., before the faculty and students of the Graduate School of Industrial Management at the Georgia Institute of Technology. Mr. Yelton is serving as special instructor of a course on Principles of Management to under-graduates in the Industrial Manage-ment School at Georgia Tech. Mr. Yelton attended the Southern Paper Trade Association's 7th annual Man-agement Seminar (February 19-22) at Florida State University. He also at-tended the National Association of Bank Auditors and Controllers South-eastern Regional convention here in Atlanta April 9-12. JUNE 1961 Marvin Zion appeared on a televi-sion panel discussion sponsored by the Atlanta Chapter of the Georgia Society of CPAs on February 18. This was a public service program designed to an-swer elementary questions about indi-vidual tax returns. Mr. Zion was guest speaker at the February 15 meeting of the Atlanta Chapter of The Institute of Internal Auditors. After his talk on "Current Tax Topics" there was a lively ques-tion and answer session. Boston Donald Wiese, our tax supervisor, re-cently became a member of the Boston Life Insurance and Trust Council, an 51 organization composed of CPAs, at-torneys and trust officers. The Coun-cil's chief purpose is the discussion of estate planning. Chicago Raymond Revers received notice of his election to honorary membership in the Beta Iota Chapter of Beta Alpha Psi. The initiation took place on March 15 at the downtown campus of Loyola University, and as guest of honor Mr. Revers addressed the group on the sub-ject of Internal Control. He spoke the same day at the Careers Conference of Maine Township West High School on "Public Accounting as a Career." On April 10 Richard Beck ad-dressed the Loyola University Account-ing Club on "Pooling of Interests." As a discussion leader in the Chicago Area Accounting Seminar sponsored by the National Electrical Manufac-turers' Association on March 15, Wil-liam Schwanbeck dealt with the sub-ject, "Treatment of Officers' Expense Accounts." He gave an address at the Fifth Annual Federal Tax Planning Seminar on Lease-Purchase Agree-ments on May 19. The theme of the seminar is "Tax Planning for Group Corporations." At a meeting on April 20 of the American Transit Association in the Conrad Hilton Hotel, Stephen Finney spoke on "Profitability Reporting." He participated in a skit at the Annual Meeting of the Illinois Society of CPAs held in Springfield on May 6, and ad-dressed the group on "Profit Planning and Cash Forecast ing for a Small Business." Kay Cowen has been chosen Chair-man of the Taxation Committee of the Illinois Society of CPAs for 1961-62. Cleveland The Rotary Club of Eastern Cleveland elected Edward L. Pitt to serve his seventeenth term as treasurer. On March 8, he gave his twelfth annual talk to that club. The subject was "Vague Specifics of Income Taxes." Dayton Luke Ware has been chosen President-Elect of the Dayton Chapter—The Ohio Society of CPAs. He will continue to serve on the Chapter's Board of Direc-tors and will take office as President for the 1962-63 year. Dane Charles has been accepted as an Associate Member of The Institute of Internal Auditors. James Bresnahan discussed "Sales Forecasting" with the Dayton Chapter of the National Society of Business Budgeting in April. Duff Macbeth led a panel discussion on "Return on Investment" at the March meeting of the Dayton Chapter of the National Society of Business Budgeting. Detroit Dennis Price spoke at an AMA Semi-nar in Chicago on "The Development and Use of the Learning Curve." William S. Woodman participated as moderator of a discussion of "Case Problems in Municipal Auditing" at the Eleventh Annual Municipal Fi-nance Officers' Training Institute held in Ann Arbor in March. Donald W. Jennings was one of the speakers at the AMA Seminar on "Profitability Accounting and Control" 52 THE QUARTERLY held in Chicago in March. Kenneth S. Reames presented one of a series of three talks on the general subject of "Depreciation" to the De-troit Chapter of the Tax Executives Institute on April 26 in Detroit. Mr. Reames, a Director of the Michigan Association of CPAs, has been named Treasurer-Elect of the Association for the 1961-62 fiscal year. Executive Office Eli Gerver was inducted into the City College of New York Chapter of Beta Alpha Psi on May 2. The ceremony was held at the Barbizon Hotel. Mr. Gerver will be a speaker at the Univer-sity of Virginia Tax Institute at Char-lottesville, Virginia on June 24. The March issue of Retail Control contained an article written by Ken-neth P. Mages entitled, "The Need for a Profit Motive." Wallace Jensen's paper entitled, "The Effect of Tax Accounting Rules on the Continued Development of Sound Accounting Rules and Princi-ples" will be published in the Ohio CPA. An article about Wallace M. Jensen appeared in the April issue of the Chi Phi magazine. Curtis C. Verschoor has an article on "Five Training Watchwords for Sen-iors" in the May issue of the Journal of Accountancy. Grand Rapids Joyce Cowman and Robert Lyzenga discussed the accounting profession at Ottawa High School, South High School, and Union High School in con-nection with the 15th annual Voca-tional Information Institute sponsored by the Education Committee of the Greater Grand Rapids Chamber of Commerce. Richard W. Lamkin addressed a joint meeting of the Southwestern Chapter of the Michigan Association of CPAs and the Michiana Control of the Controllers Institute on April 20. His topic was "What the CPA Expects of the Controller." Houston Leland C. Pickens was appointed in February to a Steering Committee of the Houston Chapter of the National Society for Business Budgeting. This Committee was appointed for the pur-pose of recommending possible meth-ods of improving the Chapter for 1961-62. Kansas City Glen A. Olson attended the "Manu-facturing Management for Consult-ants" course at the IBM Education Center in Endicott, New York from April 4 through April 7. Mary J. McCann, Loren G. Hoff-man and Jerry B. Jackson attended a practice workshop for estate planners, attorneys, accountants, trust officers and life underwriters given by the Law Center and the Division for Continuing Education of The University of Kansas City on five consecutive Saturday mornings from April 22 to May 20. The workshop was held at the Uni-versity. JUNE 1961 53 Glen A. Olson attended the Ac-countants' Day Program sponsored by the Accounting Society of The Univer-sity of Kansas in Lawrence, Kansas on April 24. Gary Wanamaker, account-ing major and chairman of the Ac-countants' Day, will intern with the Kansas City Office this summer. Management Services Central Staff Jesse Lynch spoke before the Person-nel Management Conference spon-sored by the City National Bank & Trust Company. His subject was "In-tegrating Your Personnel with Auto-mation." He also spoke at the 8th Annual Heart of America Personnel Confer-ence on April 12. George O'Brien spoke on "Historical Background, Need, Current Status, Fu-ture of Mathematical Techniques in Data Processing" at the American Management Association Clinic—"Op-erations Research and Statistical Anal-ysis Skills in Data Processing." Nicho-las Radell also spoke at this meeting on "A Survey of Statistical Analysis and Operations Research Concepts." An-other speaker at this meeting was Ed-ward Weinthaler who spoke on "Survey of Statistical Analysis Applications." Nicholas Radell wrote an article on "Mathematical Inventory Theory for Curtain and Drapery Retailers" for the December 1960 issue of Curtain and Drapery Department Magazine. Mr. Radell also wrote an article on "Operations Research Techniques as a Basis for System Design" for the March/April 1961 issue of Systems and Procedures Magazine published by the Systems and Procedures Associa-tion. He spoke at the Process Planning Seminar, April 18-19 at Cleveland, Ohio where his subject was "Operations Research—Background and Definition." Nicholas Radell was Chairman of the American Society of Tool and Man-ufacturing Engineers National Seminar —Process Planning, April 18-19. Jean-Paul Ruff presented a technical paper at this seminar. Chairman of the Profitability Ac-counting and Control Seminar held in Chicago, March 6-10, was Robert Beyer. Mr. Beyer will be Chairman of a seminar of the same title to be held in New York City on June 19-23. Act-ing as Assistant Chairman of this sem-inar will be Donald W. Jennings. Roger R. Crane spoke at a seminar in New York City entitled "Organizing for, Appraising and Financing Corpo-rate Mergers and Acquisitions," May 15-17. Henry Sherwood was appointed chairman of X3-1 Task Group 3 (Ap-plications and Format) of the Ameri-can Standards Association. Mr. Sher-wood is also a member of X3-1 (Char-acter Recognition). Mr. Sherwood spoke on "Community Account Num-ber Theory and Practice" on April 15 at the Rocky Mountain Consumer Credit Conference, and also spoke on "Review of Current Developments in Data Processing" on Feb. 15 at the Retail Controllers Association of South-ern California meeting in Los Angeles. At the Spring Conference of the Systems and Procedures Association held in San Francisco on April 21, Mr. 54 THE QUARTERLY Henry Sherwood spoke on "A Progress Report on Automatic Character Rec-ognition." Jesse Lynch spoke on "Human Ele-ments in Automation" at the Second National Conference on Banking Au-tomation in Detroit, May 16-18. Mr. Lynch is also on the faculty of the School of Consumer Banking, Inc. whose tenth resident session will be held August 6-18, 1961. David Fleisher spoke at the AMA Seminar on "Distribution Cost Analy-sis," March 16. Mr. Fleisher also spoke at the American Production and In-ventory Control Society, the Quincy Massachusetts Chapter, on "Scientific Inventory Government Techniques" March 25. Dennis Mulvihill spoke before Na-tional Machine Accountants Associa-tion on "Data Processing 1970." Milwaukee Walter F. Renz was Chairman of the Spring Seminar of the Milwaukee Chapter of NAA held at the Ambassa-dor Hotel on April 26. The subject of the seminar was "Ideas for Cost Re-duction." Robert Beyer and Donald Trawicki participated in a week-long seminar on Profitability Accounting sponsored by the American Management Associa-tion in Chicago during the week of March 6. Wayne Mayhew, Jr., spoke to the Credit Department of American Can Company at their annual national credit meeting held in Chicago on May 2. His subject was "Accounting Trends in the Canning Industry." Minneapolis Barton Burns was featured on WCCO TV's Business and Finance Program on March 26, discussing tax problems of salesmen. Palmer Tang appeared as a member of a panel at the annual "B" day pro-gram of the School of Business Admin-istration, University of Minnesota on Friday, April 14. The subject of the panel discussion was "Top Manage-ment Views—The Business Graduate in His First Job." The chairman of the meeting was Professor A. K. Wickes-berg of the University. Other members of the panel were David M. Lilly, Pres-ident of Toro Manufacturing, Frank A. Mancina, Division Manager of Clu-ett Peabody & Company, and William C. Norris, President of Control Data Corporation. New York William A. Bergen has been elected Secretary of the Bergen Chapter of the New Jersey Society of CPAs. Mr. Ber-gen was formerly Chairman of the Bergen Chapter's Committee on Pro-fessional Development. On April 28, Gregory M. Boni spoke on "Creative Thinking in Audit and Management Services" at the Federal Government Accounting Office. Also in April, Mr. Boni participated as a JUNE 1961 55 panelist in a discussion of "Production Scheduling" sponsored by the Commit-tee on Cost Accounting and Inventory Methods of the New York State Soci-ety of CPAs. Charles Budenbender, a member of the audit staff, presented a discussion on the "Relationship of the Internal Auditor with the CPA" at the April 24 meeting of the Triple Cities Chapter of the Institute of Internal Auditors. He was accompanied to the meeting by Peter Cottrell and John Emmert. William W. Werntz has been elected to a three-year term as a member of the Trial Board of the AICPA. Mr. Werntz delivered a talk at the Practicing Law-yers Institute on March 30 and also spoke at Harvard Business School on April 24. Herbert Weiner attended an all-day meeting of the NRMA Tax Committee on April 19 and submitted a plan, which the Committee approved, to ob-tain early and favorable Treasury regu-lations on revolving accounts. Most of our large department store clients were represented. James Lynch wrote an article for The Accounting Forum, published by the City College of New York, on "Coming Changes in Department Store Accounting." Philadelphia George O. Tonks was elected to the Executive Committee of the Philadel-phia Chapter of the Pennsylvania In-stitute of Certified Public Accountants. Pittsburgh Irl C. Wallace has been elected Treas-urer of the Pittsburgh Chapter of the Pennsylvania Institute of CPAs. Mr. Wallace represented the public accounting profession in a forum dis-cussion of the Beta Alpha Psi, Ac-counting Honorary, on April 13, at Penn State. The title of his speech was "Current Thinking in Accounting Ed-ucation." Louis A. Werbaneth made his sec-ond visit to the Albert Schweitzer Hos-pital in Haiti the week of April 15, having made his first personal contact with this client in the spring of 1959. Robert M. Trueblood attended the AICPA Council Meeting in Belle Air, Florida, April 16 through April 20, and the Pennsylvania Institute of CPAs Council meeting in Philadelphia on April 10. Philip E. Leone and Joseph DiMario attended the IBM Management Con-sultants Training Program in Endicott, New York on April 5-7. On March 28 Robert M. Trueblood addressed the Philadelphia Chapter of the Pennsylvania Institute of CPAs. His speech was entitled, "Education for a Changing Profession—A Challenge." Irl C. Wallace has been elected to the Board of Directors of the Civic Club of Allegheny County. Justin Davidson spoke to the Opera-tions Research class at the Graduate School of Industrial Administration, Carnegie Institute of Technology, on April 21. His subject was, "The Uses of Statistical Sampling and Operations Research." 56 THE QUARTERLY While New York partner Edwin Heft is on the telephone, partner Arthur Michaels explains a form to Australian visitors William Joyce, left, and Peter Davidson. They also visited San Francisco and Detroit. Portland Howard Peterson and Charles Hancock discussed the latest techniques of in-ventory management at the February meeting of the Portland Chapter of TIMS. Howard Peterson was elected vice-president of the Portland Chapter of American Production and Inventory Control Society. William Neely and Howard Peterson recently conducted a business game involving production planning before this group. Recently Wade Hanson, along with a group from the management services staff and general staff of the Portland Office, presented a two hour program for the officers of the First National Bank of Oregon. The theme of the pro-gram was "What's New in Manage-ment Services." We have been asked to extend this presentation to twenty loan officers of the main office of the bank. John Crawford spoke before a joint Seattle-Portland meeting of Tax Execu-tives in March on "Changes to the Internal Revenue Code Recommended by the AICPA Taxation Committee." Mr. Crawford, as President of the Ore-gon Society of CPAs, also attended the council meeting of the AICPA at the Bellview Hilton Hotel in Clearwater, Florida in April. Rochester "Cost Reduction Through Effective In-ventory Control" was the subject of a speech given in March by Gail N. Brown at the first meeting of the newly organized Wholesalers Council of the Rochester Chamber of Commerce. St. Louis James G. Carroll represented the ac-counting profession on the Accounting Forum portion of the Annual Business Fair of Alpha Kappa Psi at Southern Illinois University on April 25. Lee J. Muren was appointed Cam-paign Chairman of the Accountants' Group of the Spirit of St. Louis Fund. JUNE 1961 57 Brad Bradsher gave a talk before the Advertising Club of St. Louis. His topic was "Expense Account Allowances." San Francisco On February 15 Miles Bressee gave a talk on income tax problems of indi-viduals and small businesses to the Printers Supplymen's Guild of San Francisco. Robert W. Johnson on March 16 gave a talk to the San Francisco Chap-ter of the Federal Government's Ac-countants Association on the subject of "Practical Application of Statistical Sampling Methods." Leo Feltz gave a talk on "Making Sound Decisions When Mechanizing the Refrigerated Warehousemen's Ac-counting and Information Recording Procedures" on March 30 at the annual NEW MEMBERS Atlanta Robert V. Wagner Denver Donald R. Best E. J. Gehres Herbert L. Maslin Donald G. Sinsabaugh Robert L. Stamp Detroit William H. Borst David V. Burchfield John F. Keydel meeting of the National Association of Refrigerated Warehouses in San Fran-cisco. Seattle Harold L. Wright spoke on "Budgetary Control" at the March 16 meeting of the Seattle Chapter, Washington Soci-ety of CPAs. "Tax Planning for Small Business" was Robert J. Mooney's topic at the February meeting of the Licensed Pub-lic Accountants' Society. Durwood L. Alkire spoke to the Washington Society of Women CPAs on "Depreciation" at their February 15 meeting. His subject at the February meeting of the Central Washington Chapter of the Washington Society of CPAs in Wenatchee was "Services a CPA Can Offer the Businessman." OF THE AICPA James W. Neithercut Joseph P. Silk John P. Tierney New York John Emmert Robert Furman Benjamin Nayman Edward Valenti Pittsburgh James P. Belack Theodore Miller 58 THE QUARTERLY 

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Komposisi Pakan Tikus Ekor Putih (Maxomys Hellwandii) Di Kandang

University of MississippieGroveTouche Ross Publications Deloitte Collection1960ApplauseAnonymousFollow this and additional works at: https://egrove.olemiss.edu/dl_trPart of the Accounting Commons, and the Taxation CommonsThis Article is brought to you for free and open access by the Deloitte Collection at eGrove. It has been accepted for inclusion in Touche RossPublications by an authorized administrator of eGrove. For more information, please contact egrove@olemiss.edu.Recommended CitationQuarterly, Vol. 06, no. 1 (1960, March), p. 48-53Applause . . . Atlanta Elwood R. Dryden addressed the At-lanta Chapter of the National Machine Accountants Association on Novem-ber 19. His topic was "Public Account-ants' Views on Electronic Data Proc-essing." On January 20 he spoke before the Atlanta Chapter of the Institute of Internal Auditors on "Co-operation of Internal Auditors and CPAs during the Annual Audit." William Tate, a member of the Tax-ation Committee of the Georgia Soci-ety of CPAs attended a Tax Forum on November 9-10 as representative of TRB&S. C h i c a g o William J. Schwanbeck spoke before the Automotive Electric Association on December 6, discussing taxes and recent developments as to State Sales Taxes. Allen C. Howard is now serving as the chairman of the Illinois Board of Examiners in Accountancy. He has also been elected to the Committee on Auditing Procedure of the American Institute of Certified Public Account-ants (AICPA). Kay H. Cowen participated in the 1959 Tax Conference of The Illinois Society of CPAs held in Chicago on December 3-4. He was largely respon-sible for a dramatization of the part the CPA plays in developing an estate plan for a client and was cast in the role of the tax man. Cleveland Carl A. Johnson addressed the Cleve-land Controllers Group of the Con-trollers Congress on February 10. His subject was "Developments Affecting the Relationship Between the CPA and the Retailer." D a l l a s David Muir was panel moderator of a discussion forum on direct costing at the November meeting of the Dallas Chapter of the NAA. The forum was of major interest to local cost account-ants as evidenced by the breaking of all attendance records at this meeting. Dayton Les Buenzow, a member of the Ohio Board of Accountancy, participated in a panel discussion at The American Accounting Association Ohio Regional Group Meeting. It was held at Ohio State University in Columbus on December 5, 1959. The topic of the discussion was "How the New Ac-countancy Law Will Affect Ohio Colleges." Denver Carleton H. Griffin wrote a tax article for the Journal of Accountancy en-titled "Changes in Accounting Meth-od" which appeared in the December 1959 issue. This article brought up to date one that had appeared in the 48 THE QUARTERLY November 1958 issue of The Quar-terly. Mr. Griffin was a co-speaker at a meeting of the Michigan Association of CPAs on December 14, his subject being "Problems of Closely Held Cor-porations." Detroit Donald R. Wood discussed "The Lay-man's Approach to Operations Re-search" before the Toledo Chapter of the Systems and Procedures Associa-tion on January 21. Kenneth S. Reames was appointed to the State Legislation Committee of AICPA. On January 21, Paul E. Hamman presented a discussion of Profitability Accounting to the Ann Arbor Chapter of the National Association of Ac-countants. Donald J. Bevis has been reappoint-ed to the Committee on Professional Ethics and the Committee on Respon-sibility for Clients' Acts of the AICPA. On January 26 Wallace M. Jensen spoke at a meeting of the Atlanta Con-trol of the Controllers Institute of America. His subject was "Current Developments in Federal Taxation." Mr. Jensen's participation in the meet-ing was arranged by Woody Dryden of the Atlanta Office. Executive Office Donald H. Cramer contributed a chapter on process cost systems to the second edition of the Accountants' Cost Handbook published by The Ronald Press. Grand Rapids Kenneth H. Nelson has been ap-pointed director of education for the Grand Rapids Chapter of NAA. Kansas City Glen A. Olson attended the "Manu-facturing Control" Seminar conduct-ed by the Data Processing Division of the Kansas City IBM office. Los Angeles John S. Heil is a member of the Busi-ness and Industrial Consultants Com-mittee of the Los Angeles Chamber of Commerce. M i l w a u k e e Robert Beyer addressed the American Management Association (AMA) in New York on January 13. His subject was "Profitability Accounting." He alsoTalked on the same subject to the Milwaukee Chapter of NAA on De-cember 21. Walter F. Renz addressed the Wash-ington D. C. Chapter of NAA in Washington on November 18. His subject was "Profitability Accounting." On February 1 Mr. Renz addressed the Milwaukee Chapter of the Wis-consin Society of CPAs, speaking on "Management Services." Donald Best talked to the Wisconsin Industrial Association at Manitowoc, Wisconsin on January 26. His subject —"Office Methods Improvements." Lowell L. Robertson addressed the Beta Alpha Psi Chapter at the Uni-versity of Iowa on February 11. He spoke on "Life in Public Accounting." Wayne Mayhew, Jr. spoke to the Ohio Canners and Food Processors Association in Columbus on February 3. His subject: "Cost Accounting for Efficient Plant Operations." M a n a g e m e n t S c i e n c e s On November 1, Nicholas Radell MARCH 1960 49 spoke to a Stanford University gradu-ate seminar in retailing on "Inventory Management in Retailing." Also in November he addressed a meeting of the Operations Research Society of America in Pasadena on the topic, "Implied Costs as a Basis for Sys-tems Design." Dr. George O'Brien spoke on "The Use of Computers in Management Decision Making" to a meeting of the Eastern Joint Computer Association in Boston on December 3. Roger Crane delivered a paper be-fore an AMA seminar in New York on December 9. The title of this paper, co-authored with Alvin Wan-thai, was "The Use of Scientific Tech-niques as Analytical Tools in the Acquisition Process." M i n n e a p o l i s Clayton Ostlund was moderator for a panel discussion of "Independent Aud-itors' Responsibilities" at the Decem-ber meeting of the Minnesota CPA Society. Barton Burns spoke on the "Minne-sota Income Tax Law Amendments" at the Annual Tax Conference for CPAs and Associates on November 20. Several staff members attended this conference and the conference held on November 19 for business executives. Kenneth Schuba's article "Some Considerations in Arriving at Make or Buy Decisions" will be published in the March issue of the NAA Bulletin. Barton Burns presented the speech "What Price Depreciation" at the regional convention of the American Poultry & Hatchery Federation held in Minneapolis in December. This speech was prepared by Gale Hoffman and was given in other cities at simi-lar meetings. James F. Pitt participated in a panel discussion sponsored by the Minnea-polis Chamber of Commerce on the subject of taxation. It was taped and broadcast over radio station WLOL on February 14. N e w Y o r k William Bergen was reappointed for 1960 to the Character and Fitness Committee of the New Jersey State Board of Public Accountants. William Carson has been appointed a member of the Estate Planning Council of New York City. Joseph Levee spoke on "Current IRS Tax on Western Hemisphere Trade Corporation" before the New York State Society of CPAs Commit-tee on Foreign Governments' Taxation on November 12. Mr. Levee received very compli-mentary notes of appreciation from both the Executive Secretary and the Director of Research and Develop-ment of the American Poultry & Hatchery Federation for his address before a convention of that organiza-tion at the Hotel New Yorker on December 4. Parts of his talk are in-cluded with other material in the January issue of the American Hatch-ery News. John Ehling, who is a panel mem-ber of the American Arbitration As-sociation, served recently in that capacity. Kenneth Mages gave a talk at the National Sales Meeting of Jantzen, Inc., in Atlantic City December 14. January was a very busy month for Mr. Mages, as indicated below. January 5—He received a Scroll of Appreciation from the Retail Re-50 THE QUARTERLY A. W. Hughes, left, chairman of J. C. Penny & Co., checks plaque given to Ken Mages by the National Retail Merchants Association. search Institute of the NRMA for his participation in the estab-lishment of the RRI. January 11—He received a silver plaque at the National Retail Merchants Association conven-tion "for his many contributions as consultant to the retail trade." Mr. Mages' photo and write-ups of the event appeared in STORES, the NRMA magazine; the De-partment Store Economist, and the Women's Wear Daily. January 12—At this same conven-tion he addressed the Credit Man-agement Division on the subject of "Accounts Receivable Aging— The Public Accountant's View-point." January 20—He addressed a joint meeting of the Metropolitan Con-trollers Association and the New York State Society of CPAs on "Problem Areas Relating to Use of Electronic Equipment in Proc-essing Department Store Accounts Receivable," at the Savoy Plaza Hotel, New York. Pittsburgh "Visiting Ford Distinguished Research Professor in the Graduate School of Industrial Administration" at Carnegie Tech is a long title which brings a great honor to Robert Trueblood. His appointment is for the period Septem-ber 1, 1960 to May 21, 1961 and will require about 80% of his time, which will be devoted to research. Richard P. McMurray was guest speaker at a dinner meeting of the Central Chapter, Pennsylvania Insti-tute of CPAs, at the Penn-Alto Hotel in Altoona on November 24. His sub-ject was "Management Services and the CPA." Robert M. Trueblood attended a meeting of the Long Range Objectives Group of AICPA in New York, Jan-uary 6-7. On January 8 Mr. Trueblood attend-ed a special meeting of AICPA Ad-visory Committee to its Tax Commit-tee on the LIFO problem. This group, which includes Mr. Blough and Mr. MARCH 1960 51 Broad in addition to Mr. Trueblood, is to develop a memorandum which deals with pooling the LIFO invento-ries through the use of the dollar value method, but considering the matter from an accounting viewpoint. On November 10, Louis A. Wer-baneth, Jr. delivered the principal address at the Beta Alpha Psi initiation banquet at West Virginia University. Keith Engel of the Washington Of-fice addressed the luncheon meeting of the Pittsburgh Chapter of the Penn-sylvania Institute of CPAs on Novem-ber 17. Approximately 90 people were there, including representatives of the larger clients in the Pittsburgh Office. During the afternoon, Mr. Engel was introduced to major officers of our larger clients and discussed their Washington problems. P o r t l a n d John S. Crawford was moderator of the annual Tax Forum held in Port-land in December. This forum was sponsored by the Oregon Society of CPAs and was attended by 450 ac-countants and attorneys from through-out the Northwest. Harold Lemon was appointed to the Municipal Auditing Committee of the Oregon State Society of CPAs. Edward H. Ericksen spoke before the Agricultural Cooperative Council of Oregon on December 7. His topic was "Indirect Expenses as Used for Decision Making." San Francisco On November 11 Dr. Ernest Koenigs-berg lectured at Stanford University to the graduating class of the Graduate School of Industrial Engineering on "Operations Research in Coal Mining." On December 7 Dr. Koenigsberg lectured at the Sloan Foundation class of the Graduate School of Business Administration at Stanford on "Status and Future of Management Sciences in Industry." The San Francisco Chapter of the California Society of CPAs held an accounting systems conference on De-cember 11 at the Mark Hopkins. Dale Bowen opened the meeting with a short introduction. On November 19 Robert W. John-son spoke before the meeting of the National Machine Accountants As-sociation's East Bay Chapter in Oak-land on "The System Designer's Re-sponsibility to the Auditors in Instal-ling Electronic Data Processing Sys-tems." Robert W. Johnson is now a member of the AICPA committee on statistical sampling. On January 5-7 Paul Warnick at-tended the annual meeting of The Na-tional Council of Farmer Cooperatives in Atlanta. He is a member of the Accounting and Business Administra-tion Committee. St. Louis Edwin H. Wagner, Jr. has been re-appointed to the Advisory Committee on Professional Development of the AICPA. On December 17 Mr. Wagner de-livered a talk before the Oklahoma Society of CPAs in Oklahoma City. His topic was "Your Institute." On December 30 James G. Carroll was a speaker at the annual meeting of the executives and buyers of Boyd-Richardson Company. He also attend-ed the National Retail Merchants Association convention in New York. 52 THE QUARTERLY Seattle The Accountants Association of Oiym-pia heard Dean D. Thornton speak on "Why the CPA" on January 20. The next day Robert J. Mooney spoke before a meeting of the Pacific Mountain Chapter of the Associated General Contractors of America on the subject "Depreciation Applicable to the Heavy Construction Industry." Washington On January 12 Karney A. Brasfield was guest speaker at the Middle Man-agement Institute sponsored by the United States Civil Service Commis-sion. His topic was "Financial Data for Management Planning." Mr. Brasfield will be chairman of the Financial Management Roundtable on February 23, when "Managerial Accounting—-Is This the Answer?" will be discussed. The Roundtable is spon-sored by the Washington Chapters of the Federal Government Accountants Association, the Society for the Ad-vancement of Management and the American Society for Public Admin-istration. These Are Worth Reading . . . The Elements of Style by Wil l iam Strunk, Jr., with revisions by E. B. White, Macmil lan, New York, 1959. Less Risk in Inventory Estimates by Robert G. Brown, Harvard Business Re-view, July-August 1959. Management's Role in Electronic Data Processing, Studies in Business Policy No. 92, National Industrial Conference Board. MARCH 1960 53 

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Komposisi Pakan Tikus Ekor Putih (Maxomys Hellwandii) Di Kandang

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eGrove (Univ. of Mississippi)

eGrove (Univ. of Mississippi)

eGrove (Univ. of Mississippi)

eGrove (Univ. of Mississippi)

eGrove (Univ. of Mississippi)