Page 1 |
Previous | 1 of 7 | Next |
|
This page
All
Subset
|
ATLANTA BALTIMORE BIRMINGHAM BOSTON BUFFALO CHICAGO CINCINNATI CLEVELAND DALLAS DENVER DETROIT KANSAS CITY LOS ANGELES MINNEAPOLIS NEWARK NEW ORLEANS NEW YORK PHILADELPHIA PITTSBURGH HASKINS & SELLS CERTIFIED PUBLIC ACCOUNTANTS BULLETIN EXECUTIVE OFFICES HASKINS & SELLS BUILDING 37 WEST 39TH ST., NEW YORK PORTLAND PROVIDENCE SAINT LOUIS SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE TULSA WATERTOWN BERLIN LONDON PARIS SHANGHAI HAVANA MEXICO CITY MONTREAL VOL. VIII NEW YORK, JULY, 1925 No. 7 Vacation Time VACATION time is a time when the editor who must needs supply material for the edification of readers cries aloud for copy which will serve as a whip to jaded interest. The cry is not only loud; it has a plaintive note and is likely to be in vain. Even so it is no more than might be expected. Nature will have its way. Animals hibernate in winter. Human beings yearn for inactivity in summer. Signs of spring find the country boy playing truant from school to while away his time on the banks of a trout stream. Summer time finds the city lad longing for the fresh air of country or shore. Whittier's "barefoot boy with cheek of tan" ever will live in the memory because it typifies freedom from care and a delightful sense of irresponsibility which children openly enjoy, and grown-ups secretly adore. Vacation time is a time for relaxation; for change of scene; for diversion. There is no relaxation when one must continue to do the things which someone else dictates. There is no recreation in traveling the same daily route and seeing the same prosaic individuals. Diversion is not found in pounding away at the same old task. Relaxation means a glorious state of physical and mental freedom. Vacation should mean complete relaxation, amid new surroundings, engaging in activities which are different from those comprising one's regular routine. The labor of the industrial world is characterized by sameness. Of all things deadly none compares with sameness. Day in and day out thousands of industrial workers must repeat the same manufacturing operation. As day follows day armies of office workers must go through the same grind of occupation. Sameness, therefore, is sufficient reason for vacations in the industrial world. The accounting profession may advance no such excuse. Accountancy is marked by anything but sameness. But it is notorious for the high speed and pressure under which the work is carried on throughout a large part of the year; when months are crowded into days; when relaxation and diversion are but meaningless words. Vacation time may, therefore, be expected to appeal with special force to accountants. A rest, a change, new surroundings, new faces, a glimpse of nature, freedom of action and thought—all contribute to renewed energy and enthusiasm for matters which will require attention