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58 HASKINS & SELLS August Vacations and "Vacations" VACATIONS usually bring to mind thoughts of travel, of recreation, or diversion of one form or another. We think of relaxation, a change of scenery, meeting new people—forgetting entirely our places in the industrial world—presumably with a view to renewing our physical energy and refreshing our mental powers. But vacations have purposes other than those relating to the welfare of the individual. Vacations not only serve to test the efficiency of an organization, but they present opportunities for the training of subordinates and for independent investigations to see that all is going well. We have in mind a model cashier. He always went to business early and quit late. He refused repeatedly to take a vacation. He never smoked nor drank. He had the utmost confidence of his employers. But one day auditors discovered a shortage of $200 in his accounts. Further investigation developed a shortage of $80,000. Enforced vacations have become the rule in this house. In another instance a bank suffered a shortage of over $150,000. The embezzler had always arranged his vacation at a time We Omit the Secretaries Responses to requests for vacation notes came forth in such volume that it was found necessary to omit some of the notes. After long and thoughtful figuring it was found that the copy would fit the space available if we were to say that all office secretaries are enjoying much needed rests. Hence, our decision. Their individual plans suggest that "a good time will be had by all." Baltimore Messrs. Taylor and Rountree plan to spend their respective vacations at Atlantic City, New Jersey. Mr. Reamy expects to take an auto-other than over the end of the month. Among the practices which this bank has instituted to prevent further irregularities of this nature is included a system of rotation of duties whereby tellers are removed from their regular cages and assigned to other cages at unannounced dates, usually over the end of the month, and a requirement that all vacations must be taken over the end of the month. Vacation time is a good time to see if others would be ready to step in, should certain employees become ill or leave the organization permanently. It is not sufficient for the progressive individual to prepare himself for the job ahead. He must train others beneath him to take his place when the proper time comes. Some of our pioneers in industry have failed in this respect. And so while most of us are concerned about our personal vacation pleasures, it would be well for commercial organizations to consider the self-protection element of vacations. Vacations are mutually beneficial to the organization and the individual alike. Each should take full advantage of the opportunities presented by vacations. mobile tour through southern Maryland and Virginia. Mr. Dykes intends to visit friends at Macon, Georgia. Messrs. Gawthrop and Stone spent their respective vacations on motor trips through New York State. Mr. Swan plans to play golf while visiting friends in Albany, New York. Messrs. Krieb and Steffey expect to go fishing on the eastern shore of Maryland. Mr. Koerner is planning an automobile trip through the Blue Ridge Mountains. Mr. Conaway plans to spend his vacation at Ocean City, Maryland. Mr. Horton intends to go to Buckroe Beach, Virginia.