779 De re Ting a retirement system in respect to the time when the money to meet its obligations shall be raised. The one plan is the cash disburse5)ment and the other is the actuarial reserve plan. Under the cash disbursement plan no reserve fund is established, and the retirement allowances each year are paid from the contributions of the employes. If additional money is needed the State appropriates for each year just enough to meet the obligations of the system for that year. Under the actuarial reserve plan a reserve fund is established, and in addition to the contributions of the employes the State appropriates for each year and pays into the reserve fund an amount which will be sufficient, with compound interest, to pay its share of the cost of the retirement allowances based on service rendered that year. The cash disbursement plan has the merit of simplicity in that no elaborate system of bookkeeping or accounting is required. A system operating under the cash disbursement plan also costs the State much less during the first few years than a system operating under the actuarial reserve plan. The chief objection to the cash disbursement plan is that in times of economic pressure the State may find it difficult to make the required appropriation. After a few years, without a reserve fund with its interest earnings, the cash disbursement plan will require larger appropriations from the State than the actuarial reserve plan. The cash disbursement plan is also unfair because it requires future taxpayers to pay the cost of retirement allowances based on service rendered at the present time. The cost of the retirement allowance for each year of service should be charged against and paid by the State in the year during which the service is rendered. Under the cash disbursement plan this cannot be done, and it frequently happens that the cost of a retirement allowance based on present service will not be paid by the State until many years in the future. The actuarial reserve plan is fair to all since under this plan both the employes and the State contribute each year to their respective reserve funds an amount, which with compound interest, will be sufficient to pay their respective shares of the cost of the future retirement allowances based on service rendered that year. The actuarial reserve plan will also cost the State much less in the end than the cash disbursement plan. The reserve funds receive each year not only the contributions of the employes and the State but also interest compounded. The interest earnings of the reserve funds soon become a substantial source of income and help very materially to reduce the amount which the State would otherwise be required to pay. Retirement Systems that are operating under the cash disbursement plan, and are now congratulating themselves because the cost to the State is less than similar systems operating under the actuarial reserve plan, will in a few years find the situation reversed. The actuarial reserve plan affords a feeling of security in time of economic pressure that does not exist under the cash disbursement plan. It is important that the assets and liabilities of a retirement system be clearly shown on its records each year. This is not usually done under the cash disbursement plan, but it is one of the essential requirements under the actuarial reserve plan. The actuary, when computing the rates at which the employes and the State contribute to their respective funds under the actuarial reserve plan, takes into consideration the interest earnings of these funds. The continued actuarial soundness of the retirement system can, therefore, be maintained only by having the contributions of both the employes and the State paid promptly when due and carefully invested. The Pennsylvania School Employes' Retirement System is operating under the actuarial reserve plan, and the reserve funds will continue to accumulate until the accrued liability of the retirement system has been met and there is the required reserve for each year of school service charged against the system. Under the plan of operation of the Pennsylvania School Employes' Retirement System the accumulation of these reserve funds is essential in order to maintain the actuarial soundness of the System, and the Retirement Board is pleased to report that good progress is being made in the accumulation of the required reserve funds. J. GEORGE BECHT, Chairman ATTENDANCE CERTIFICATES AND SEALS The attendance bureau has compiled a report of perfect attendance certificates and seals which it issued for the school year 192324. Seals are issued for each year of perfect attendance after the first one. The report gives for each county and district in the State the school enrollment, the number of certificates issued, the number of seals awarded and the total. A summary of this report is as follows: Number of certificates issued in districts having a district superintendent.. 42,415 Number of seals issued in districts having a district superintendent...... 11,370 Total number of pupils perfect in attendance in districts having a district superintendent Number of certificates issued in districts under the supervision of a county superintendent Number of seals issued in districts under the supervision of a county superintendent Total number of pupils perfect in attendance in districts under the supervision of a county superintendent Total number of pupils perfect in attendance in the State during the school year 1923-24 53,785 58,776 14,011 72,787 ......126,572 NEW BOOKS Editorial Note. In this section we announce a few of the new books sent us by publishers. We include only those that we commend to the favorable attention of our readers, who can decide what books they want to read, and at the same time gain a passing acquaintance with many other books which they may never have the time to read. The following announcements, unless signed, do not purport to be critical reviews, but are intended to supply enough information to enable readers to determine whether they wish to secure the books. HUMAN RELATIONS. An Introduction to Sociology. By Thomas Nixon Carver, Professor of Economics, Harvard University, and Henry Bass Hall, Lecturer in United States Citizenship, Boston University. D. C. Heath & Co. Dr. Hall discusses the law of "continued maladjustment," due to our ever changing environment and shows the variations from type that give persons or groups "survival ad ☑ vantage," in a highly competitive world such as ours, by enabling them to make necessary readjustments. Dr. Carver considers the conflict, the competing power and the diffusion of social standards; contrasts the liberal with the authoritarian in matters of group control over the individual; and discusses the primary essentials of a democratic community. The book is a welcome addition to the ever growing science of Sociology.-J. Lynn Barnard. JUNIOR HIGH SCHOOL CURRICULA. By Harlan Cameron Hines. xii, 188pp. J. А. Н. Keith and W. C. Bagley, Editors. Масmillan Company. A most helpfu helpful discussion of the Junior High School Program of Studies. The author's method is compilation of reports, quotations from authorities in each field of instruction and evaluation of present practices and proposals. The book contains an introductory chapter of definition of the Junior High School, the pupil, the teacher and the methods of teaching. A chapter each is devoted to mathematics, languages, social studies, science, practical arts and fine arts. The book closes with a final chapter of summary and conclusions. The discussion of each subject field is given in respect to materials to be taught, methods of instruction and training of teachers.-J. M. G. FOUNDATIONS OF EDUCATIONAL SOCIOLOGY. By Charles C. Peters, Professor of Education, Ohio Wesleyan University. The Масmillan Company, 1924. 447 pages. Part I discusses such fundamental topics as the function of education and of the school; vocational guidance; the "cold storage" principle in education; the family and the church as educational agencies; the organization of the curriculum. Part II presents methods for determining the objectives of school education. If Educational Sociology is to find a place for itself in the curricula of normal schools and university schools of education, it must help the student to discover the aims and goals of the educative process, whether within the school or without. The author has made a distinct and welcome contribution to this new field of educational research.-J. Lynn Barnard. THE STUDY READERS: FOURTH AND FIFTH YEARS. By Alberta Walker and Mary R. Parkman. Illustrated. 310 and 320 pp. Charles E. Merrill Company. 84c and 88c, respectively. Nearly all the lessons of the books are carried on by means of games or clever devices evolved from practical experience. For instance, in the Fourth Year Book, Master Page is a personage who appears every now and then to point out good habits. He opens the window of print to give a view of enchanted castles, he cracks word nuts to find their meaning, throws the flashlight of questions into dark places. Fifth Year Book encourages children to chart their own speed and to analyze the lessons by means of outlines. The objectives of both books are speed and comprehension. HOW THE WORLD GROWS SMALLER. By Daniel J. Beeby and Dorothea Beeby. Illustrated. 293 pp. Charles E. Merrill Company. 96c. Travel and communication are herein explained to the boy and girl in a simple and interesting way. The world is growing smaller because modern improvements and inventions are making distance of little importance. The narrative is all in the first person and told as if by a boy of eleven. The method of treating each subject is from the near at hand to the remote. The book contains a wealth of practical information in line with the new method of teaching history and civics. ONE THOUSAND BIBLE READINGS. By D. J. Wetzel. 57 pp. The Macmillan Company. This book is especially arranged and adapted for use in the public schools and for use in religious meetings. It comprises a carefully arranged Biblical index of the Old and New Testament, a topical index and an index for special days and seasons. The introduction is by Ezra Lehman, Principal of the Shippensburg State Normal School. Of great help to the teacher in her selection of the daily scripture reading. WE AND OUR HEALTH. By E. George Payne. Illustrated. 86 pp. The American Viewpoint Society. This little book tells the child the value of health and how to keep his body well and strong. The illustrations are very attractive and a foreword to parents and teachers explains the importance of arousing the child's interest in his own physical welfare and early establishing health forming habits. ECONOMIC GEOGRAPHY. (Second edition. Revised and enlarged.) By John McFarlane, Lecturer in Geography, University of Manchester. VIII + 640 pp. Isaac Pitman and Sons, 2 W. 45th Street, New York City. $3. An important work giving a scientific basis for the teaching of commercial geography. The author divides the countries of the world into about 40 natural regions and then traces the influence of the geographical conditions of each region upon the economic life of man within it. The book is illustrated with about 40 maps showing these natural divisions and the rainfall. TALKS ON EDUCATION. By E. A. Hardy, Head of Department of History, Collegiate Institute, Toronto. 101 pp. Macmillan Company. A series of 41 short talks from an alert mind in a delightfully chatty style, warm, colorful and vital. Some of the titles are The Lad with Wings, Dull Uniformity, Doors That Open Out, The Humor of the Schoolroom, Supermaxima. BIOLOGY AND HUMAN WELFARE. By James Edward Peabody, Head of Department of Biology, Morris High School, New York City, and Arthur Ellsworth Hunt, Head of Department of Biology, Manual Training High School, Brooklyn. XII + 584 pp. Illustrated. Macmillan Company. A comparative study of plants, animals and the human body. The dominant purpose is to show the intimate relation of biological science to human welfare. This is done by material, presented largely as laboratory work, that has been carefully tested in the classroom and which makes an instant appeal to the reader. Thought provoking questions challenge the pupil to investigate his environment and interpret his findings. Summaries and review questions emphasize the essentials of important topics. TEACHERS' GUIDE TO PALMER METHOD PENMANMANSHIP. By A. N. Palmer. 96 pp. The A. N. Palmer Company. $1.25. This text gives the mechanics and pedagogy of handwriting as exemplified by the Palmer Method Plan. The rating of pupils' writing and the changing of pupils from left to righthanded penmanship are discussed. A questionnaire that answers many questions for the teacher forms a valuable section. Any teacher or writer of the Palmer system should find the book valuable. ZANER AND BLOSER METHOD WRITING MANUAL. 96 pp. The Zaner-Bloser Company. 25c. $2.40 per dozen. The manual contains penmanship copies with instructions, drills in figures and a course in signature writing. TEACHING BUSINESS SUBJECTS IN THE SECONDARY SCHOOL. By Conner Thorne Jones, Department of Commerce, West Philadelphia High School for Girls. 307 pp. The Ronald Press Company. Reviews the present situation of secondary school business education, giving the methods actually in use and the tendencies plainly developing today. The discussion of each commercial subject has been handled by a teacher identified with the course he describes. The text should be valuable to the teacher or prospective teacher of commercial subjects for it not only discusses the teaching of penmanship, bookkeeping, typing, shorthand, English and the like but it also gives an insight into what the commercial department as a whole should be doing. HOW TO DRESS WELL. What to Wear to Enhance Personality, Complexion and Figure and Give Grace and Art to Your Appearance. By Margaret Story, formerly of Pittsburgh schools, now Dress Economist and Lecturer. Introduction written by C. Valentine Kirby, Director of Art, State Department of Public Instruction. 478 pp. Illustrated. Funk & Wagnalls Company, New York. $3.50. A veritable encyclopedia of the practical in dress. Under Psychology of Clothes, Mrs. Story stresses the importance of appearance and cites the various types of women, with the clothes most suitable to each type. Next comes a chapter on the Seven Ages of Women, followed by a short chapter on the Seven Ages of Man. In the chapter Colors to Choose and to Avoid, the author shows the magic that lies in selection by discriminating women. Under Design she discusses the ideal of feminine beauty-balance and proportion-and the possibility of overcoming natural deficiencies by illusion. Harmony, suitability and simplicity are the key notes to her study of the accessories of dress-hats, shoes, hose, gloves, neckwear, jewelry, fans, perfumes, flowers. Then follow chapter on fabrics, laces and furs, clothes for various occasions, art in wearing clothes, with discussion on care of hands, feet, hair and complexion, finesse in buying clothes, with rules for home sewing and care of clothes, with recipes for cleaning and rejuvenating one's attire. LAUGHING LAST. By Jane Abbott. 281 pp. Illus. J. B. Lippincott and Company. $1.75. The League of American Poets paid off the mortgage on Romley's home. In return the four girls must keep open house to those who cared to visit their father's study. At fifteen, the youngest, Sidney, to escape being known as "a poet's daughter" and to be like other girls, determines to take a summer off. In the family records she finds a new relative, Aunt Achsa, whom she visits at Cape Cod. It is some time ere she appreciates the quaint cottage and homely manners of this old aunt and recognizes the manly virtues in her crippled cousin. She is most happy when on the wharves or in the boat. There plenty of adventure awaits her. She also plays an unexpected part in her sister Trude's romance. Incidentally, the child brings good to all-so that "the whole family laughs together long and loud." SCHOOL SAVINGS BANKING, the fifth annual report on systems throughout the United States, may be secured from the American Bankers Association, 110 East 42nd Street, New York City at 25c per copy. Ver L d ELEMENTARY SPANISH GRAMMAR. By Arthur Emphasis is placed upon a few basic rules and principles of grammar. Unimportant details are omitted until the student is more firmly grounded in the elements of Spanish. The vocabulary is small-1,100 words and can therefore be thoroughly mastered by the beginner. The lessons are short and have abundant illustrative exercises. Every fifth lesson is a review. FRENCH COMPOSITION AND GRAMMAR DRILL. For students who have completed the study LABORATORY PROBLEMS IN PHYSICS. By Angus L. Cavanagh and Clyde M. Westcott. 127 pp. Ginn and Company. 96c. This laboratory manual is adaptable to any first-year textbook and to courses of varying length. Fifty-nine experiments are given for a long course the thirty that are starred on the contents page comprise a shorter course. Each experiment is preceded by a short discussion making clear the significance of the চাক problem. The manual provides a blank space after each laboratory exercise for the pupil's record. Many of the problems are followed by numerical exercises. The course emphasizes the practical side of physics. ng oft Att ng er pe the the POWERS' GENERAL CHEMISTRY TEST. By S. R. Powers. World Book Company. 25 sets $1.30. The set is made up of Forms A and B, a Manual of directions, a Key and Class Record. The tests should help chemistry teachers in assigning marks, in determining promotions and failures and in comparing results obtained by different teachers. THE TEACHING OF MATHEMATICS IN THE ELEMENTARY AND THE SECONDARY SCHOOL. J. W. A. Young. 1924. Longmans, Green and Co. In this third edition of Professor Young's popular book the main text has been slightly revised and a 95-page supplement "Concerning Development of the Period 1913-1923," has been added. This supplement is devoted to a consideration of the disciplinary value of the study of mathematics, additional bibliography, a list of topics for mathematical clubs, a reprint of Professor D. E. Smith's address on "Mathematics in the Training for Citizenship," and to an extended consideration of the work of the National Committee on Mathematical Requirements. Chapters of the book are given up to thoroughgoing discussions of the reasons for teaching and studying mathematics, the various methods and modes of instruction, teacher preparation and to the various subjects in the mathematical program of studies, beginning with arithmetic. The present book is the most useful single volume in English dealing with the teaching of mathematics that is available to teachers and students of the subject. It should continue to be widely useful to teachers in service anxious to improve their professional work and to college and university classes in the teaching of mathematics.-J. A. Foberg. THE NEW WORLD, SUPPLEMENT To. By Isaiah Bowman, Director of the American Geographical Society of New York. 112 pp. World Book Company. 50c. The New World, Problems in Political Geography, was reviewed in February, 1923 JOURNAL, p. 277. This Supplement and the Notes accompanying it deal largely with the United States and its relations to other lands. The Notes to the book itself bring many problems up to date. HOW AND WHERE WE LIVE, An Open Door to Geography. By Nellie B. Allen. 282 pp. Ginn and Company. 88c. Third graders may read with the teacher these stories about food, clothing, shelter, trade and transportation and about the homes of children in other lands and thus gain information preliminary to the formal textbook work in geography. They answer the questions, discuss the facts and work out the problems and projects. Questions and activities heading the chapters prepare the child for the new work; suggestions at the end are for class discussion, seat work or outside activities. Illustrations with their legends emphasize the use of picture study. THE BULLWHACKER: Adventures of a Frontier Freighter. By William F. Hooker. In Pioneer Life Series. 183 pp. Illus. World Book Company. $1.00. "Bullwhacker" in the seventies was as familiar a term as is "chauffeur" today. When the pioneers were pushing the frontier west of the Missouri, the bullwhacker drove oxteams to the outlying army posts and Indian reservations. A frail lad whose mother had died of tuberculosis started west for health and adventure. He found both. A half century later in his editorial office in a New York skyscraper he writes of his own bullwhacking days, a book that will make vivid to pupils of the upper grades an adventurous period of our history. THE SONG OF THREE FRIENDS and THE SONG OF HUGH GLASS. By John G. Neihardt. 336 pp. The Macmillan Company. Here are two epics of the old days of the American fur traders, tales of those magic days when men lived, loved and died fiercely. Mr. Neihardt's poems stir the blood and arouse in the sluggish reader a vicarious thrill for those days of wild adventuring. It is interesting to note that Mr. Neihardt is the poet laureate of Nebraska. |