4
Tuesday, April 25, 1978
University Daily Kansan
Comment
UNIVERSITY DAILY KANSAN
Unsigned editors represent the opinion of the Kansan editorial staff. Signed columns represent the views of only the writers
Watson wins reprieve
Watson Library, which currently is a disgrace to the University of Kansas, has won a reprieve. It's about time.
But Watson's $6.2 million in renovation money, signed into law by Gov. Robert F. Bennett last week, will only buy time for the library. Eventually a new building must replace it.
The renovation appropriation will be spread out over three years. A total of $50,000 is set aside for architectural fees and planning studies. If the studies indicate that the remodeling won't work, the rest of the $6.2 million won't be released.
The renovations are long overdue. Bennett and the Kansas Legislature showed sense in approving them and also in allocating $291,000 for immediate repairs at Watson and Spencer libraries. But the Watson renovations will only rearrange space in the library—and there is precious little space to rearrange.
LEGISLATORS must not assume that merely renovating Watson has relieved the of the responsibility for building a new library. State Sen. Paul Hress, R-Wichita,
advanced that argument. But what Hess apparently has failed to consider is that as Watson continues to expand its collection of books and periodicals, no amount of rearranging will give the amount of space required.
Another inadequacy that must be addressed is the dismally low number of hours that University libraries are open, just 86 a week. That's sixth among Big Eight schools, which themselves fare poorly in national surveys.
In addition, legislators must consider the other problems that plague Watson. Because of inadequate cataloguing, the library can't keep up with the books that it purchases. Last fall, one estimate placed Watson's backlog at 300,000 volumes. Those books are unavailable to the public.
The Kansan commends all those who aided the approval of the renovation money. But more than $6.2 million is needed if KU's main library is to be brought into the 20th century. A sustained effort to improve cataloging and expand hours is clearly in order—and so is a new building.
Choose camp carefully
The question of where to put a prison honor camp surfaced again last week, when Gov. Robert F. Bennett wisely vetored a bill that would have have the camp at Toronto. The Kansas Legislature recently displayed extreme frivolity in trying to place one there; Toronto already has an honor camp and doesn't have enough work for additional inmates to perform.
Speculation about the camp's site, which apparently won't be Clinton, now focuses on Tuttle Creek Lake and Perry Lake. Perry seems to be more likely because a temporary honor camp used to be there.
Now the Legislature must again grapple with the camp no one seems to want. Perhaps this time legislators will take its location seriously; they decided on Toronto in last-minute debate that one representative characterized as "battery."
Regardless of where the camp is built, the need for it is unquestioned. One can only hope that irrational fears from those who live near the camp won't doom it to a death similar to the one that struck down Clinton. Rehabilitation of criminals demands that they have the chance to readjust to society gradually, and an honor camp gives them that chance.
We are headed west on Ninth Street and Robin Moore is telling me that he likes being a policeman because he likes to "deal with tension situations." The voice on the phone asks about a head-on collision near Ninth Street and Harvard Road.
"That's not too far away," Moore says. "We'll go out there."
He pushes the accelerator down and soon I can see two cars stopped in the middle of a road. I'll go. Moore begins direct traffic.
THE ACCIDENT isn't severe. In fact, I can hardly see where the cars have been dented from the collision. One of the drivers is hysterical, but she is being pushed by a couple of bystanders.
Two other police cars arrive soon after we get there, and the otherwise dark and peaceful carnival of red flashings灯。
Police face thrill of monotony
ONCE WE ARE BACK in the car, Moore tells me that the wreck hadn't been in his district but that he was just curious.
We didn't stay long because there isn't much an extra policeman can do.
I can sense that Moore is eager to "go where the action occurs," so I help people in trouble or to stave off the sometimes boring routine of a policeman's work, I don't know. Probably it is a case of mistaken identity.
But what becomes obvious to me as I ride with Moore and the other cop in police that same night is that the cops aren't just putting in their time so they can collect their pay and live happily ever after.
They want action. They thrive on the bits and pieces of excitement and danger that come their way.
AFTER RIDING with Moore, I climb into the back seat of the A.S.A.P. patrol car. This is the car that patrols the entire city
in search of drunken drivers. It is on the streets Thursday, Friday and Saturday nights only and are led by officers on their days off.
Friday night the A.S.A.P. car is driven by Sevy Woods. His partner is Jim Phillips.
My first taste of A.S.A.P. occurs when we are driving north on Massachusetts Street and Woods sees two men in an old Chevy who are 'having a little trouble driven.'
We follow them around the block and toward the east side of Lawrence.
Woods finally decides to pull them over in a dark and evil looking part of east Lawrence. The gang goes on and the Chevy stays.
I see him reach under his
overcoat and then I know why policemen have to be cautious; even on a routine step. I think the man is reaching for a gun.
My eyes are glued to his overcoat and I wait to see what will happen. Then I see him pull the white cigarette out from under his coat and shove it in his mouth.
AND S0 the night goes on, filled with routine stops and checks. But rarely does the adrenaline flow as it does when watching Adam 15, or rarely is there even a ticket written.
to interrupt the monoton,
there are the occasional
periods of running hot-airbens
when they are threatened
they are few and far between.
The conversation wanders to stories of a policeman getting shot in the back in Kansas City
or of a cop being blown away by a shotgun in Wichita. But the stories are like tales to feed the imagination when the monotony settles in after hours of cat and mouse, chase and warn.
the policemen I rode with enjoyed dealing with people and actively pursued their job of keeping crime off the streets—whether it be a drunken driver or murderer.
BUT CRIME in Lawrence is usually of the petty kind, and I'm sure that the dark streets at can be a awfully lonely for a cop.
Running hot down 23rd Street at 80 mph after a driver who is determined to elude the cops is a rare event.
But on the other hand, Lawrence is probably so peaceful because the police department is as effective.
KU ignores undergraduate accountants
Seniors do a lot of breast beating around this time of year. Here at the University of Kansas, seniors are worried about either a new job or further educational plans. In the School of Business, many accounting students are anxiously looking forward to taking the Certified Accountants examination in May.
The CPA for accounting students is the equivalent of the Medical College Admissions Test for pre-med students and the Law School Admissions Test for pre-law students. The difference between the CPA and the MCAAT or LSAT is that after taking the CPA, the CPA he advances not to a few more years of classroom work, but instead to on-the-job experience.
As they prepare themselves to take the CPA next month, KU accounting students can be confident that they have just as good a chance to pass as students from other schools' accounting programs. But they need to think hard and thinking that their chances are any better because they're from KU.
MOST of the students who take the CPA in Kansas come from four schools: KU, KAUS, Wichita State University and Wichita State University. An analysis of the CPA results shows that none of the four schools is consistently ranked as CPA candidates performances.
In November, the last time the test was given, KU students had the highest passing rate, 45 percent, and Washburn students were in second place with 42 percent. In May 1977, however, students from K-State swept the individual awards, placing sixth in the overall race and who took the test. K-State's overall passing rate was 48 percent; KU's was 35 percent.
These fluctuations in the figures are to be expected. Judging from the CPA exam results from the past few years, there is no indication that KU students will be at an advantage or at a disadvantage. But when it comes to actual outcomes, exists that KU students ought to always score a higher than other Kansas schools' students, one is tempted to investigate how KU's accounting
Pat Allen Editorial writer
curriculum compares with others.
K-STATE HAS more accounting students enrolled than any other school in the state. The number of students accounting at K-State, said recently that although K-State's accounting program was not designed specifically for the CPA program, it will provide view courses to students as electives. Some of the material presented in the courses is repetition of what the students have learned. Many of the new material is also introduced.
"The courses use actual problems and questions used on former CPA exams and the results are the same pressure. The courses seem to
benefit the students," Laughlin said.
Howard Stetler, professor of business, said preparation for the CPA was minimal at KU.
"To offer review courses, and I understand K-State also requires 10 to 15 more hours for duplication. "Stetler said.
The School of Business, in cooperation with the Division of Continuing Education, does not offer a course-for $25. Stettler said that few currently enrolled students participated in the course. It is mainly for persons who have been out of school for
THE DIFFERENT WAYS KUY and K-State approach the study of accounting is basic to the differences in their curricula.
Students interested in accounting can work toward a doctorate degree at the School of Business who has a doctorate program and K-State does not, KU business faculty members obviously differ from the type of institution needed at the undergraduate level.
Stettler said, "Yes, of course, the accounting program is more theoretical here. Even at the early stages and in the real skill, we believe that he should know how to attack the problem."
The fact that the accounting faculty stresses theory is proved by the CPA results, which consistently show that a high percentage of RU students' "theory" section of the four-part exam.
THE PREFERENCE of a school emphasis of theory over practice or vice versa is to have a dedicated student. For prospective students checking out both programs, however, it should be stated at the outset that this course will include applications of accounting or
Because neither KU's nor K-State's account program is certified public accountants, CPA exam results are not the best measurements of the two students' success in teaching accounting.
But, strictly in terms of KU's performance on this one very important exam, what does it mean for the accounting profession with much theory to take the highly practical CPA?
Most KU students do well on the "theory" sections and some do pretty well on the "real world" evidence that KU students do consistently poorer on the auditing, or there is evidence. There is evidence that more KU students retake those sections than other
that school stresses the theory.
Such an announcement would save both student and professor valuable time.
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cartoons are regularly in the Kansas,
Jeeve McCannly, whose cartoons appear regularly in the Kansas, recently won his second Pulitzer Prize for editorial cartooning. One
THESE FIGURES are compiled by the Board of Accountants in Topela and are not for general public use. It was used only to illustrate the figures, but some information that might be more conclusive about KU's performance just has not been put together, it doesn't look as if it will be compiled for public knowledge.
of the cartoons the judges used in making their decision is reprinted here.
Kansas students do. It is tempting to speculate, in considering how well KU does on the section that students are bombarded with in their classes, how they might perform if given a more balanced dosage of practice and theory.
all the figures really show is that KU students do better on the November exams. Because only limited information is available, one can only make guesses about that.
Conditional credit is given on the four-part exam if two parts are passed. After that, a student must pass all four exams and four more times out of the next six exams given. A student must pass one section and get at least a 50 percent score on the first exam. You must credit for the passed section.
PERHAPS graduating seniors at KU take the CPA in May and get conditional credit in "theory" and "law." Between May and November they practice their accounting or other firm's job. Regardless of how practically oriented one's undergraduate training was, most firms have staff training programs. Maybe this explains why a higher percentage of KU students pass in November—first year—their fields to collect practice to complement the theory they learned in school.
Do the students know, when they come to KU what they will be getting?
"Students coming here aren't coming to KU because of those figures." Stettler said.
Stettler said that he had heard no complaints from accounting alumni. He guessed that from one-third to one-half of the students went on to take the CPA exam and he said that the accounting faculty was not unduly concerned when figures were released and KU students were to be the superior candidates.
"It's at the master's level where I would expect the program to be competitive," he said.
STTELTER expressed more concern about how KU's graduate students perform on the CPA exam.
In November, 75 accounting students braved the CPA exam, and only 18 of them were found to have been looking out for the 67 others?
Stettler's comment seems to corroborate scuttlebutt in the School of Business that the master's program takes precedence over undergraduate accounting. In fact, plans are under way to withdraw the undergraduate major KU. Stettler said that he move to lengthen the accounting program one year was proposed on the basis of recommendations from the accounting profession, especially public accounting.
ACCORDING TO Tettler and the proposal, a student who earns a master's degree will have been exposed to essentially the same material that the undergraduate account would have received. The question is logically raised whether this move is recognition of incomplete education done in the recent past. Was the four-year major so jam-packed that students who accented their students were overwhelmed and, therefore, inadequately prepared?
Stettler's apparent answer would be no.
yes, but after how much
individual tol that another school, such as K-State, would have helped to minimize?
**WHEN ASKED what effect the switch might have on the last few classes that will earn a bachelor's degree in accounting, Stetter said. He thinks the top students may say, "If this is the way it's going to go, maybe I should go for my master's."
Stettler's logic is elusive. The "top" account students most likely would have been able to handle the work required by the old four-year program. Don't stick with that program; it stutters out program will fail to stimulate those sought-after two students?
It remains to be seen how this proposed switch will be put into effect. The changes must first be reviewed by the Undergraduate and Graduate Workers Committee at the School of Business, and then reviewed by the School of Business assembly.
AT THIS point, there is no reason to应对 a move that promises to improve the perceptions of students. One serious consideration—whether a student will be paying an extra year of tuition for an inflated cost—will have to be answered in time.
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