48 / FIELDS OF INSTRUCTION ACG 7699-Auditing Research (3) Prereq: completion of Ph.D. core. An intensive study of such topics as the role of auditing, quantitative modeling and behavioral implications of the audit process, statistical sampling and other current topics. ACG 7925-Accounting Research Workshop (1-4; max: 8) In- depth analysis of current research topics in accounting. Pa- per presentation and critiques by visiting scholars, faculty, and doctoral students. ACG 7939-Theoretical Constructs in Accounting (3) Prereq: completion of Ph.D. core. Emerging theoretical issues that directly impact research and development of thought in ac- counting. Theory construction and verification, information economics, and agency theory constitute subsets of this course. ACG 7979-Advanced Research (1-9) Research for doctoral students before admission to candidacy. Designed for stu- dents with a master's degree in the field of study or for stu- dents who have been accepted for a doctoral program. Not open to students who have been admitted to candidacy. S/U. ACG 7980-Research for Doctoral Dissertation (1-15) S/U. TAX 5025-Federal Income Tax Accounting II (3) Prereq: TAX 4002. Not open to persons in the tax concentration. Covers basic tax research, taxation of corporations, partner- ships, and fiduciaries, as well as the excise taxes levied upon transfers of property at death and as gifts. TAX 5065-Federal Income Taxation Procedures and Re- search (4) Prereq: TAX 4002. Examines the basic techniques for researching federal income tax questions as well as statu- tory provisions specifying the duties and responsibilities of the IRS and the taxpayers to each other. Topics include use of computerized tax research tools, IRS ruling procedures, tax reporting and collection procedures, the audit process for tax returns, the administrative and judicial processes gov- erning tax controversies, and tax return preparer rules. TAX 5105-Transactions Involving Shareholders and Corpo- rations (3) Prereq: TAX 5065. Examination of the fundamen- tal legal concepts, the statutory provisions, and the com- putational procedures applicable to economic transactions and events involving the formation, operation, and liquida- tion of the corporate entity. Consideration is also given to acquisitive and divisive changes to the corporate structure. TAX 5205-Transactions Involving Partners and Partnerships (3) Prereq: TAX 5065. Examines the tax aspects of the partner- ship as a business entity. Topics include the acquisition of a partnership interest; the reporting of partnership profits, losses, awd distributions; transactions between partners and the partnership; transfers of a partnership interest; and re- tirement or death of a partner.. TAX 5405-Federal Estate and Gift Taxation (3) Examination of the federal excise tax levied on transfers of property via gift or from decedents' estates. TAX 5505-Taxation of Foreign Related Transactions (3) Pre- req: TAX 5065. Topics include the foreign tax credit, taxation of U.S. citizens abroad, taxation of nonresident aliens doing business in the U.S., tax treaties, taxation of income from in- vestments abroad, taxation of export operations, foreign cur- rency translation, intercompany pricing, and boycott and bribe related income. TAX 5725-Tax Factors in Management Decisions (3) Open to MBA and other graduate students who have not pre- viously completed TAX 4002 or its equivalent. Examines the income and deduction concepts, the taxation of property transactions, the taxation of business entities, the selection of a business form and its capital structure, employee com- pensation, formation and liquidation of a corporation, changes in the corporate structure, and the use of tax shelters. CENTER FOR AFRICAN STUDIES College of Liberal Arts and Sciences GRADUATE FACULTY 1984-85 Director: R. H. Davis. Graduate Research Professor: M. Harris. Professors: W. G. Blue; R. A. Blume; M. J. Bur- ridge; G. Carter; R. Cohen; J. H. Conrad; R. Craven; C. G. Davis; R. H. Davis; H. Der-Houssikian; B. M. du Toit; E. P. Gibbs; M. Langham; R. Lemarchand; M. Lockhart; P. Magnarella; D. McCloud; D. Niddrie; H. Popenoe; W. L. Pritchett; R. Renner; J. Simpson; i. S. Vandiver. Associate Professors: H. Armstrong; C. S. Barfield; B. A. Cailler; T. L. Crisman; J. K. Dow; A. Hansen; L. D. Harris; M. A. Hill-Lubin; C. F. Kiker; P. A. Kotey; E. L. Matheny; E. M. Scott; N. Smith; A. Spring; P. J. van Blokland. Assistant Professors: C. H. Gladwin; R. E. Poynor. The Center for African Studies offers the Certificate in African Studies for master's and doctoral students in conjunction with disciplinary degrees. Graduate courses on Africa or with African content are available in the Colleges or Departments of African and Asian Languages and Literatures, Agriculture, Anthropol- ogy, Art, Botany, Economics, Education, English, Food and Resource Economics, Forest Resources and Con- servation, Geography, History, journalism and Com- munications, Law, Linguistics, Music, Political Sci- ence, and Sociology. A description of the certificate program in African Studies may be found in the section Special Programs. Listings of courses may be found in individual de- partmental descriptions or may be obtained from the Director, 470 Grinter Hall. AFS 6060-Research Problems in African Studies (3) Re- search designs for work on African-based problems. In- terdisciplinary in scope. AFS 6905-Individual Work (1-3; max: 9). AGRICULTURAL AND EXTENSION EDUCATION College of Agriculture GRADUATE FACULTY 1984-85 Chairman & Graduate Coordinator: C. E. Beeman. Professors: C. E. Beeman; A. A. Straughn; J. T. Woeste. Associate Professors: J. G. Cheek; M. F. Cole; M. B. McGhee; M. F. Smith; W. R. Summerhill; C. L. Tayyor. Assistant Professor: L. R. Arrington. The Department of Agricultural and Extension Edu- cation offers major work for the degrees of Master of Science (thesis) and Master of Agriculture (nonthesis) (see Requirements for Master's Degrees). Two curriculum options for graduate study toward either degree are offered. The extension option is for those persons currently employed or preparing to be employed in the cooperative extension service, in- cluding home economics, agriculture, 4-H, and other related areas. The teaching option is for persons who are teaching vocational agriculture in the public schools and those who wish to enter the profession and require basic certification. A prospective graduate student need not have ma- jored in agricultural and extension education as an undergraduate. However, students with an insuffi- cient background in either agricultural and extension education or technical agriculture will need to in- clude some basic courses in these areas in their pro- gram. AEE 6206-Advanced Instructional Techniques in Agricul- tural and Extension Education (3) Prereq: approval of de- partment chairman. Effective use of instructional materials and methods with emphasis on application of visual and nonvisual techniques. AEE 6300-Methodology of Planned Change (3) Processes by which professional change agents influence the introduc- tion, adoption, and diffusion of technological changes. Ap-