"How's Business?" "Fine!" Since men first bartered the work of their hands for profit these three words have been their greeting and its answer. Pride and the desire to create the impression of success is just as human today as ever. In the effort of Modern Accountancy to extend its service more fully in the interest of better business, this pride in the possession of something known by all business men to be desirable, is apparent. Often business executives will say, "Oh yes, we have a Budget"-it's good business to have a Budget. Yet a real Budget is as unknown to them as success was to the ragged ancient trader who always answered, "Fine!", to the greeting. The Budget in its fullest service is an absolute necessity today if better business is the aim; or if the old greeting, "How's Business?", is to be answered in truth, “Fine!". "Business Control through Analysis". - an informative ERNST & ERNST ACCOUNTANTS AND AUDITORS SYSTEM SERVICE The White Fireman leads movement for N a city's fire-prevention program the building code is a cornerstone. In his efforts to effect the adoption of safer building laws, the White Fireman has given his whole-hearted co-operation to city officials, members of council and municipal engineers. His work has borne fruit. Thirty cities are using the White Fireman's model building code in whole or in major part. The codes of one hundred and twentyeight other cities have been reviewed by the White Fireman, and in most instances his recommendations for revisions have been adopted. Actual building condi. tions have been studied in four hundred cities and reports have been prepared to guide the drafting of new laws. Codes which compel proper utilization of modern, fire-resisting construction principles save lives and property, if properly enforced. And, frequently, the adoption of such codes gives property owners the benefit of lower insurance rates. HE White Fireman symbolizes the LossPrevention Service supported by insurance companies. This service includes: Consultation on proposed structures, that they may be as fire-safe as possible. Inspection of property, with recommendations for the reduction of firehazards. Maintenance of the Underwriters' Lab. oratories for the testing of building materials, the practical trial of fire extinguishers and other protective equipment, the examination of electrical apparatus and materials. Various other kinds of technical assistance for the furtherance of prop. erty conservation. The North America Agent will tell you how to secure this valuable service. Insurance Company of PHILADELPHIA Indemnity Ins. Co. of write practically every form of insurance The oldest American Fire and Marine operty Owners may Secure Loss-prevention Service through Responsible Insurance Agents DIE WALKÜRE "Ho,yo,to,ho! Ho,yo,to,ho!" ride like demon women through the skies. Thunders roll from the hoofs madly coursing, and lightnings trace the passage of their shields. . . Swifter than wind they ride, their pale hair streaming, and their cries ring wildly from the flying clouds. "Ho,yo,to,ho! Hei-aha! Ho,yo!" The orchestral prelude known as "The Ride of the Valkyries," with which Wagner introduced the third act of "Die Walküre," is one of the most extraordinary feats of tonepainting ever accomplished. It teems with rhythm and color. . . . One can hear the drum of racing hoofs, the neighing of horses, the shriek of wind, the sky-maidens' savage shouts. . One sees their spears and winged helmets, their flashing eyes. Not only "The Ride of the Valkyries," but virtually the entire opera is now available on Red Seal Records, specially recorded in Europe by leading Wagnerian artists, with full oper atic choruses and orchestras. This set, contained in two albums, enables music-lovers for the first time to hear "Die Walküre" in their homes exactly as they would hear it on the stage The treasury of the world's great music, the talent of the foremost artists and orchestras, are always yours to enjoy on Victor Red Seal Records. They give you, through the Orthophonic method of recording, the perfect, satisfying performance. And they give it to you in the privacy and comfort of your own home. Victor Talking Machine Company, Camden, New Jersey, U. S. A. ... VICTOR |