Search

A conference paper about auditing and accounting is presented. It discusses the definition of critical synthesis which is an antonym for analysis and how the author will analyze research done on auditing practices and accounting. It examines other papers concerning auditing procedures and accounting methods including the one by Neil Churchill.

Presents a letter to the editor about Lee Taylor's position paper on rural sociology.

Editorial. Focuses on the rise in the number of manuscripts received in 1966 for consideration for publication in the periodical 'Child Development.' Number of papers accepted for publication in the periodical in 1966; Rejection rate of manuscripts; Subjects of research papers.

In this article the author comments on the two methods of conducting accounting research, the search for universal relationship between accounting variables and the behavior of information researchers, and another approach which considers differences in peoples' use of information systems. The author comments on Edward J. Lusk's research paper related to the cognitive aspects of annual reports that the author claims does not successfully use either approach. According to the author, Lusk's paper is very vague about his experimental procedure, presenting data on eighty-seven randomly selected students and on thirty-four randomly selected financial analysts, not stating how the students and analysts were selected, nor why only thirty-five analysts were included.

The article presents a discussion of the research paper by Donald Nester, "The Effect of Aggregating Accounting Reports on the Quality of the Lending Decision: An Empirical Investigation." The author criticizes Nester's methodology for establishing the levels of aggregation on several points associated with Nester's model. These points include the existence of questions concerning the integrity of the conventional account classifications, that there is insufficient data to allow calculations of the 11 ratios, that all footnote and supplemental information are held constant, and that there is a 10 percent materiality rule.

The article lists several scholarly papers related to ecology including "The reaction of plants of the genus Melandirum to Exposure" by H. G. Baker, "The biological detection of pollution" by R. W. Batcher, and "The late-glacial period" by H. Godwin.

The article discusses the highlights of the summer meeting on freshwater ecology at Exeter held by the British Ecological Society on July 3-7, 1964. It was held at the University of Exeter in Devon, England, by invitation of Professor L. A. Harvey and the university authorities. H. Gruffydd's paper entitled "The Population Biology of Chaetogaster limnaei" pointed out there were morphological and behavioral differences between a form of Chaetogaster limnaei living in the kidney of Lymnaea pereger and a form living on the outer surface of this snail.

Although Rural Sociology has published a number of papers written by social scientists from outside the United States, it appears that many such social scientists have not known that it was appropriate for them to submit papers for consideration by the Journal's Board of Editors. Just as membership in the Rural Sociological Society is open to any person in any country who is employed in the field of rural sociology or who is interested in promoting the development of rural sociology through research, teaching, or extension work, so it is the intent of Rural Sociology to be an international medium of communication in the field of rural sociology. The Board of Editors takes this opportunity to invite the submission of papers to the Managing Editor by rural sociology workers outside the United States. The Board of Editors takes this opportunity to invite the submission of papers to the Managing Editor by rural sociology workers outside the United States. The Annual Meetings of the Rural Sociological Society was called to order at 11:00 a.m. by Howard W. Beers, president. Minutes of the September 2-3, 1951, meetings are published in the December, 1951, issue of the Rural Sociology accepted as printed.

The thesis of this paper is that farm tenancy is an attempted adaptation of land and other resources to human needs through definite socially sanctioned institutional channels. Thus far, however, sociological research, in farm tenancy has been incidental for the most part. Hence there is a need for more specific research on tenancy as a purely sociological phenomenon or as a pattern of social adjustment. The principal task of the paper is, therefore, to set up definite general propositions or hypotheses to be tested by research. In all, fifteen propositions are positioned which purport to cover, if not the entire sociology of farm tenancy, at least its major aspects. [ABSTRACT FROM AUTHOR]

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

This article focuses on the evolutionary processes of research and its implications to the accounting profession. The author states that there are many kinds of research including basic research, which seeks to develop knowledge without any immediate use in mind, applied research, which seeks solutions to particular problems, and codification, which encompasses organization, interpretation and retrieval of knowledge. He suggests that without research no group can be truly professional. He believes that the group can be licensed, it can discipline its members, it can develop a body of specialized knowledge, but will still not be professional without research.

Theoretical and empirical bases are presented in this paper for considering the situation of parents during the period after the children leave the family of orientation as an emergent and identifiable phase of the family cycle. The post parental period is found to be generally a satisfactory one for marital partners although problems arise in role-taking and adult socialization. [ABSTRACT FROM AUTHOR]

Barker, Dembo and Lewin (BDL) classic study of frustration and regression has been widely discussed in psychological literature. Researchers have reinterpreted the experiment and have come to conclusions which differ from that of the original authors. In the present paper further analysis of the data will be presented in an attempt to evaluate the two interpretations. BDL feel that psychological development can be characterized by structural changes in the life space such that there is increased differentiation of the person into subsystems and a change of organization of the person.

The characteristics of one's moral code determine how often and in what life situations inner conflict is aroused, influence the ways such conflict is experienced, and set limits on the techniques that can be used to resolve it. The goal of this paper is to convey the theoretical richness of the topic and to clarify some of the research implications. Therefore, only a brief outline of empirical work on the acquisition of moral needs is explained here. Details of the latter are presented elsewhere. Instead, the article describes a number of the problems that have been encountered in the development of the investigations. The paper closes with a discussion of some hypothetical interrelationships between moral standards and other facets of personality.

This paper is based on the proposition that a lack of clear, conscious conceptualization has hindered the usefulness of past studies of the "occupational choices" of adolescents. Using a synthesis of past thought and empirical efforts, an attempt is made here to outline a conceptual scheme that incorporates certain minimal distinctions that seem necessary to research adequately the occupational aspirations of adolescents. Suggestions are thus offered to clarify existing semantic confusion, to aid in the development of more efficient empirical indicators, and to pinpoint potentially fruitful research problems. [ABSTRACT FROM AUTHOR]

The article presents comments of the author on his article "Profiting from a Comprehensive School," published in the "British Journal of Sociology," to draw attention to the sociological study of comprehensive schools. Author defends his article on two grounds presentation and analysis, and conclusions. Any inadequacies on presentation are probably determined by the limitations of the article-intended as a research note and not a fully developed paper. The criticism in conclusions seems largely directed at presentation. The conclusions are in fact valid on the basis of the findings of the research itself. The same applies to statistical techniques employed. In short it would seem that no valid critique of the conclusions themselves is presented. However, here is a point-by-point reply. The tables present the most outstanding deviations in keeping with the summary nature of the article. They are condensations of tables in the thesis. Thus class categories are included or omitted in accordance with the importance of variations.

Introduces a series of research papers on parent-child relations featured in the December 1960 issue of the periodical "Child Development."

The study of Asian societies has not yet had its share of attention within the framework of comparative sociology as a whole. As one step towards remedying this situation, a one-day conference, called by the British Sociological Association, was held in London, England, at the School of Oriental and African Studies on December 2, 1961, to discuss the position of sociology in Asia. Papers dealing with India, China, Japan, Malaysia, Thailand and Indo-China and Burma were presented at the conference. Coverage was thus fairly comprehensive, though certain areas, including the whole of the Middle East, were left out on this occasion. The aim of speakers present at the conference was to assess the present state of knowledge about societies they were considering, with special reference firstly to sociologists of Asian nationality and secondly to the current contribution of British scholarship. Papers that were presented, while they showed wide variation in the state of sociology in different countries, also showed for Asia as a whole a volume of work being done which western sociologists could ill afford to ignore. Some criticism arose in the discussion of the idea of regional research entrees and of inter-disciplinary teams assembled for area studies. There was discussion also of the alleged problem of translating sociological concepts into Chinese or Japanese.

This note is concerned with (1) the history of bond tables, and (2) the origin of equations for evaluating perpetual annuities with rising income streams. The author has long had an interest in both of these problems; his research concerning risk-premium structure of long-term securities--both debt and equity--beginning with 1900 has been under way for some time, and several articles discussing the yield on common stocks and a book of basic tables have been published. This has led to the historical research which is reported in this note. This research was done by the author at the New York City Public Library and the Library of Congress during the summer of 1965. [ABSTRACT FROM AUTHOR]

This paper reports a study of the diffusion of two catalytic refining techniques, reforming and cracking, among forty-three medium-size petroleum refining firms. The paper has four parts: a brief description of the relevant technology; a development of some hypotheses; a report of research design and findings; a brief interpretation of these findings. [ABSTRACT FROM AUTHOR]

This paper reports an empirical investigation of business gaming in education and research. Subjects were approximately 200 junior and senior undergraduate students who were assigned to seven-man teams on the basis of scores on the Least Preferred Co-worker (LPC) leadership style questionnaire, and who played the Marksim business game during one academic semester. Relationships were explored between post-game perceptions of the game, team atmosphere and the leader, combinations of congruent and incongruent leadership styles, and measures of team performance. Also explored were relationships between several predictor variables (including grade point average) and measures of team performance. The results were generally disappointing in regard to business gaming as an educational tool. However, it seems that business gaming may hold promise for laboratory research in the behavioral sciences. The results of this investigation suggest that relationship-oriented and task-oriented leadership styles and combinations of these styles within hierarchically structured groups affect members' perceptions of the task and other aspects of the task environment but do not affect group performance, at least directly. These results may have significance for those interested in organizational design and the selection and development of leaders for first and second-level managerial positions. [ABSTRACT FROM AUTHOR]

The enzymatic properties of the major component of ribonuclease activity of bovine seminal plasma, RNAase BS-1, have been investigated. From the analysis of reaction products and from substrate specificity studies, RNAase BS-1 has been characterized as a phosphotransferase, whose specificity closely resembles that of the well-known pancreatic ribonuclease of the same species. Some of the Kinetic parameters of the enzyme have been defined. The close similarity of the enzymatic properties of the seminal and pancreatic RNAases is discussed in reference to the structural differences between the two enzymes. [ABSTRACT FROM AUTHOR]

The present paper is a report of the help patterns among older people and their adult children in three countries—Denmark, Britain, and the United States. The data come from interviews conducted in mid-1962 with nationwide probability samples of approximately 2,500 persons aged 65 and over in each of the three countries. Family help patterns in old age in Denmark, Britain, and the United States differ by the social class position of the older person. The class position of old people effects primarily the size of their immediate families, their family structure, and their living arrangements. While the social class of the old person effects the magnitude and direction of parent-child help, persons in every social class report that they help their children and that their children help them. [ABSTRACT FROM AUTHOR]

Editorial. Focuses on scientific writing and edification. Research reporting in psychology; Factors that are responsible for discontentment for the editor in research reporting; Presentation of statistical data and presentation according to the editor.

In an earlier study it was shown that the effects of father absence on children's cognitive performances varies with family size and sibling composi- tion. The present paper examined the effects of father night-shift work on the quantitative performances of 100 females. The results showed that children under the age of 9 were deleteriously affected. It followed that night-shift work can be considered as point on a father presence-absence continuum. [ABSTRACT FROM AUTHOR]

Focuses on studies conducted in the United States exploring parent conformity versus peer conformity in adolescent girls in relation to age and sex of siblings. Assessment of dispositions with respect to conformity through responses to verbally described conflict situations; Use of highly structured paper-and-pencil instrument to measure dispositions toward parent conformity versus peer conformity.

Vulnerability to deprivation has often been regarded as a function, of constitutional factors, and in this paper an attempt is made to isolate one of these, namely, activity level, and to show its relation to individual differences in the reactions of infants to a deprivation experience. The hypothesis that inactive infants are more likely to be adversely affected than active infants is investigated in the context of a project in which measures for both activity level and vulnerability to deprivation were obtained. The findings indicate a significant relation in support of the hypothesis, and the suggestion is made that, at this period of life, organismic factors may be of greater consequence in determining outcome than such parameters as age or length of deprivation. [ABSTRACT FROM AUTHOR]

This paper explores the thesis that in a rural low-income area with a high rate of out-migration, the social class position of a family influences the pattern of out-migration, the structure of the migration process, and the economic life chances of individual migrants and families in the areas of destination. Data are from a restudy, after twenty years, of persons who had been living in three isolated mountain neighborhoods in eastern Kentucky. It was found that social class differences in the form or strategy of out-migration contributed to the maintenance and stability of tile social class hierarchy within this migration system. A migrant's social class origin influenced not only when he left the mountains, where he moved, and with whom, but also his subsequent level of living in the urban area. [ABSTRACT FROM AUTHOR]

This paper presents a general view and evaluation of rural research in Brazil. The beginnings of rural research and the main orientations during its early development are reviewed. Three fields are then analyzed more thoroughly: community studies, regional investigations, and problem oriented research. Although relatively few in number, the community studies have nevertheless served to illustrate the most varied types of social structure in Brazil. General regional surveys are numerous and are concerned principally with cultural and ecological aspects of society; most of Brazil's varied regions have been studied in this fashion. Problem-oriented research, on the other hand, is fairly recent and as yet unsystematic. The main problem areas that have been emphasized are: immigration and assimilation, internal migrations, messianic movements, and more recently, class relations and land tenure problems. [ABSTRACT FROM AUTHOR]

Copyright of Rural Sociology is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In both empirical research and interpretation today there is a total lack of agreement as to what secularization is and how to measure it. The present paper tries to bring the concept of secularization into focus by considering 1) the history of the term, 2) six types of usage today and their application in selected examples of research, 3) a critique of these forms of secularization concept as analytical tools, and 4) a critique of the secular-religious polarity. It is concluded that the term secularization, because of its polemical past, its extremely varied definitions, and its frequent use as a Blanket term to cover several disparate processes, should either be abandoned or be explicitly recognized as a comprehensive term covering three complementary but distinct processes, desacralization, differentiation and transposition. [ABSTRACT FROM AUTHOR]

The article discusses the effectiveness of structured and unstructured methods of language training. The recognition of the most disabling characteristics of culturally disadvantaged children in using the language as a cognitive tool has brought about many researches and studies. However, the programs that were developed continue to stress social-emotional experiences and not language. Much of the projects have reported reviews and comparisons of the traditional social-emotional curricula. This paper conducted a long-term comparison of the results obtained from these methods.

The article presents a review of American studies about the physical growth of white children. It focuses on studies concerned with the growth in external bodily dimensions of physically normal human subjects, on research conducted on American white children from birth to eighteen year of age, and on those which were published by its contributors before 1900. The studies reviewed include Samuel Henry Dickson's research on stature and body weight in 1858, Joseph K. T. Van Pelt's study on the maximum diameters of head at birth, and Etienne Evetzky's paper on birth weight of infants and their growth in body weight.

Editorial. Focuses on the number of research manuscripts submitted for consideration for publication in the periodical 'Child Development,' as of December 1966. Ways to reduce the publication lag; Number of manuscripts published per year; Review process.

The article discusses the highlights of a meeting of the Tropical Group held in the rooms of the Linnean Society in London, England, on November 4, 1964. The meeting discussed the pattern in dry tropical vegetation. Papers presented are "Pattern in Acacia-Capparis Semi-Desert Scrub in the Sudan," by P. Greig-Smith, "Termites and their Influence on Vegetation in the Drier Areas of Africa," by W. V. Harris, and "Vegetation Arcs in Somalia," by C. A. H. Hodge.

This paper presents the methods and findings of an analysis of the first 14 volumes of the journal, "Rural Sociology," from 1936 to 1949. The assumption was made that the articles published in the journal broadly reflect the research interests in rural sociology sufficiently well and that answers could be formulated for questions such as what are the major topics of research interests in rural sociology, or where are persons undertaking rural research located. The articles in the sections entitled General Articles, Notes, Bulletin Reviews, and Book Reviews were classified according to content under one or more of 280 topics. Due to the diversity of the content and the complexities involved in classification, the section, News Notes and Announcements, was not included in the analysis. Percentages of topics for each section of the journal were calculated. Authors contributed to the respective sections of the journal from various states, and the sections with the highest proportion of contributors were the Northeastern and North Central states with a particularly heavy concentration in New York State and Washington DC.

The editorial comments on the "Journal of Marriage & the Family." The number of manuscripts received for this year's publication is 28 per cent higher than last year's number. The ratio for acceptance to rejection has been one to four, but will be increased to a ratio of one to five due to the backlog of accepted papers. Data shows the number of manuscripts in process for the three months of October in 1972-1974. The editor states that the journal has become more efficient in processing and making decisions about manuscripts.

This paper consists of an account of an enquiry into the methods and procedures used in industry for the evaluation and control of Research and Development (R&D) carried out by the R&D Research Unit at the Manchester Business School. A great deal of material has been published recently on the evaluation and control of R&D, some of it being accounts of how it is carried out in a given organization and some being outlines of possible evaluation models and techniques. However, this literature gives little indication as to how widely used are the techniques described. The most recent large-scale survey in Britain to discover the evaluation techniques which were in use at the time was the 1959/60 Federation of British Industries survey amongst its members, published in 1960 under the title of "Research in Manufacturing Industry." It was considered valuable by the R&D Research Unit to organize a survey to gain some indication of the evaluation and control procedures at present in use: first to gain knowledge of the current situation and secondly as an indication to where research into methods and procedures could be of most practical use. A questionnaire survey, supplemented by some personal visits and a certain amount of correspondence was considered the best way to obtain the required information.

Professor Telser's opening paragraphs betray a curiously scholastic view of research. He sees our original paper as an attempt to refute his earlier work on the association between concentration and advertising intensity. Finding that our `badly biased' sample'. . . seriously distorts the true state of affairs', he promises to test `fairly' the hypothesis at issue. We believe that the term 'refute' is more suitable to a discussion involving issues of deductive rather than inductive infer- ence. It is inappropriate as a synonym for `disagree with', especially when the disagreement is one of degree. What we did, of course, was simply to uncover a statistical relationship between concentration and advertising intensity that was stronger than that uncovered earlier by Telser. It may be that Telser has tested the hypothesis fairly, though we shall present some comments on this below. But it is not clear to us how Telser knows what the true state of affairs is. Further, since Telser nowhere even attempts to demonstrate bias in a statistical sense, we wonder whether his conclusion that our sample is badly biased might have been developed from a chain of reasoning somewhat as follows. If one were in a position to know that the true correlation between concentration and advertising intensity was zero, then he might be tempted to conclude that any sample yielding a strong non-zero correlation must be badly biased.

This paper is concerned with the so-called k-class estimators of structural parameters in a simultaneous system. The structural equation being estimated is assumed, as is common in other small-sample investigations, to consist of two endogenous variables; and the number of the exogenous variables (included or excluded) as well as the number of equations in the system are arbitrary so long as the identifiability condition of the estimated equation is satisfied. Moreover, we assume that the system contains no lagged endogenous variables and disturbance terms of each period are independently distributed as multivariate normal. The exact finite-sample moments of the k-class estimators are evaluated for 0 ⩽ k ⩽ 1. For k > 1 it is proved that the estimator does not possess even the first-order moment. The exact moment functions are expanded in terms of the inverse of the noncentrality (or concentration) parameter. This expansion sheds more light on the comparative study of alternative k-class estimators. Numerical calculations of the mean square error and the bias for some specific cases are also given for illustrative purposes. [ABSTRACT FROM AUTHOR]

The article presents a study of the family theory beginning from the year 1950. Harold Christensen says that the systematic study of the family has gone through three grand stages. The first included the latter half of the 19th century and called it Social Darwinism. The second encompassed the first half of the 20th century and was named Emerging Science. Finally, he designated 1950 as marking the beginning of the era of Systematic Theory Building. The present study may be viewed as a progress report on the second decade of the theory building era in the field.

The article presents a study concerning how the high school teachers in Florida gives advise to their students. The study attempts to estimate the amount of counseling done per year by vocational homemaking teachers to their students concerning dating relationships, premarital and marital relationships, intrafamilial relationships, personal growth and psychosexual development. It aims to determine the relationship between counseling done on the concerns mentioned and selected factors associated with the teachers, including recency of formal education, counseling education of training, amount of time available for counseling, among others. It is also mentioned in the paper that the study does not evaluate the effectiveness of their counseling.

A short-term memory task was used to explore the effects of color cues and of a condition that permitted rehearsal as compared with one that did not. 80 Ss per grade at grades 3, 5, and 7 were tested. A stimulus array consisted of 5 cards, each of which contained pictures that could be designated as central or incidental. The stimulus cards were presented for 20 trials. Recognition for central stimuli improved when color cues differentiated them from incidental stimuli, but there was no differential effect with age. Permitting rehearsal resulted in improved recall and recognition performance. At the older age levels, in the rehearsal condition, recognition of central stimuli was hindered less by the incidental stimuli than in tile condition which interfered with rehearsal. [ABSTRACT FROM AUTHOR]

80 children of welfare mothers were administered a measure of self concept. The children were equally divided as to sex, race (Negro or white), and grade (first or fifth). The overall results show that girls are more negative in self concept than boys and fifth graders are more negative than first graders. No overall race difference was found. The results suggest that Negro children do not become increasingly more negative in their self concepts from first to fifth grade than do white children of equivalent social status. [ABSTRACT FROM AUTHOR]

Piaget has recently reported results indicating that children's memories of a patterned array of sticks improve over a 6-month period. Results reported here first of all confirm this finding, though not to the full extent Piaget found. Second, the improvement is apparently not due to a particular feature of the experimental procedure: E's focusing attention upon the size of the sticks during an intermediary session. Third, the improvement seems linked to the fact that the array is ordered and patterned. Several possible explanations of the phenomenon are discussed. [ABSTRACT FROM AUTHOR]

A research program is outlined for investigating the laws characterizing emotional dependence in childhood. In particular, emphasis is placed upon the identification of the dimensions operating in behaviors which appear to be employed to gain certain social responses from other persons (like those apparently employed for attention, approval, affection, reassurance, and the like); and the conditions under which they develop. The program proceeds both from simple learning and performance concepts and from such theories as are available for tracing the early development of emotional dependence. Initially, a two-pronged research program is proposed: the dimensional program would catalogue instrumental behaviors, reinforcers and object persons which characterize the dependence process, and such interrelationships as may be discovered among them, stated as a function of age; and the developmental program would employ the catalogue to focus upon the etiologies of different emotional dependence patterns. In particular, these researches propose to focus systematically upon selected aspects of the human caretaking situation. [ABSTRACT FROM AUTHOR]

The paper will attempt to answer three questions. First, what is meant by "grasp of language" and is it possible to find evidence that in reading a person has a better grasp of one language than of another? Apart from such obvious differences as knowledge (or ignorance) of vocabulary, idiom, and syntax, in what ways does a person's reading in his weak language differ from his reading in his strong one? Second, what effects do such differences in grasp of language have upon a person's understanding of what he reads? To begin with they result in his reading his weaker language more slowly than his stronger one. This in turn can result in a poorer grasp of what he has read in his weak language-and this can reveal itself in inability to solve problems which are presented in the weaker language, problems which he could have solved if they had been presented in the stronger language. Third, what can be done to help students to read their weaker language more effectively? I have no findings of my own to present in this connection, but I would like to speculate about the use of methods which have been used to speed up reading in a person's strong or main language. [ABSTRACT FROM AUTHOR]

This paper is concerned with social prediction generally, and farm practice adoption specifically. A prediction instrument was constructed from a statewide random area sample and was validated by testing it with data available from the same sample at a second point in time and from countywide samples within the same state. The initial instrument was effective for 85 percent of the cases in the original sample, and for approximately 75 percent of the cases from the validating samples. The research method utilized was the configuration or prediction by classification method, which is qualitative in nature. [ABSTRACT FROM AUTHOR]

Numerous studies of the prestige of occupations have been conducted in the United States. In recent years considerable attention has been directed toward such research in non-Western societies, including Japan. One basic problem of these studies has been to explain why most available data appear to show that there are substantial similarities in the occupational prestige hierarchies of various societies. Several authors take for granted the notion that the prestige hierarchies of many different societies are similar, despite the fact that the evidence is not wholly convincing;then they go on to explain the similarities by means of what they call a "structural" hypothesis. Specifically, they hold that industrialization produces its own characteristic occupational prestige hierarchy, regardless of the cultural milieu in which it is located. Elsewhere it has been shown that industrialization per se cannot be responsible for much of the observed intersocietal similarity in prestige hierarchies; part of the observation is probably an artifact of the research design and part of it is probably due to "structural similarities" in social systems with complex divisions of labor, whether industrial or not.

The article presents a research on farm and nonfarm families differences in religious beliefs and practices. Generally, it is believed that farm families hold more traditional religious beliefs and are more active in church and home religious activities than nonfarm families. Social changes have been occurring in rural American society, which may invalidate these propositions. Yet, since religious beliefs and practices are rooted in value systems, which are not subject to major changes in a short time span, it is probable that the traditionally assumed farm-nonfarm differences in religious beliefs and practices still exist. No current research is available, however, to test these hypotheses. Some limited data are offered to test the hypothesis that Protestant farm parents and farm-reared college students adhere to more conservative religious beliefs and engage more actively in religious practices than nonfarm parents and their college students. Data were obtained from 38 farm girls and 30 farm boys and from 73 nonfarm girls and 24 nonfarm boys who were students at Iowa State University.