"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 بر Have YOU progressed during the past 3 years? ☑EW people are really satisfied with the F honest answer. The question is bluntly asked to induce men and women to undertake study at home. Thousands of people realize that they should study at home-but never start. These thousands intend to prepare themselves better for their work or their enjoyment of life-but they delay. They know that they would progress faster, and enjoy life more, but still they postpone. Columbia University, as one of the world's leading educational institutions, urges you to use part of your time to increase by study your capacity to do better the things that lie before you in life. Your days may be so full that you have little time for directed study but for most people there are many hours during which profitable, enjoyable, and interesting knowledge can be acquired. The range of subjects offered is wide. COLUMBIA UNIVERSITY Offers Home Study Courses of University Grade in the Following Subjects: T Drafting Drama Drawing and Painting Economic Geography HESE courses have been prepared by our instructors to meet the special requirements of study at home. While all basic material essential to the full understanding of each subject is fully covered, sufficient elasticity is allowed to permit adaptation to the individual needs of the student. Everyone who enrolls for a Columbia course is personally taught by a member of the University faculty. Special arrangements can be made for group study. The University will send on request full information about these home study courses. A coupon is printed below for your convenience. If you care to write a letter briefly outlining your educational interests our instructors may COLUMBIA UNIVERSITY, University Extension - Home Study Department, Atlantic 11-28 1 Name Street and Number. City............ ................. State...... .......... Occupation. 2357 The leads movement for Na 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 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' Laboratories 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 property conservation. The North America Agent will tell you how to secure this valuable service. Insurance Company of North America PHILADELPHIA (COINA operty Owners may Secure Loss-prevention Service through Responsible Insurance Agents DIE WALKÜRE ... 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. "Ho,yo,to,ho! Ho,yo, to, ho!"... They 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 VICTOR |