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a lot more than coffee On the job and on the go principal Bill Jeffares visits a match manufacturing plant where the dipping process is so secret no photographs are allowed. Elsewhere principal Bob Moore chats with the controller as they move around giant dies slambanging in a General Motors installation that spreads over acres. They live and work in two cities which are about 300 miles apart in a country that counts such a distance as inconsequential; the cities are linked by an "air bridge" which connects both metropolises with turboprop service every hour on the hour. Detroit? Chicago? No. It is February, yet both men are perspiring. They are chatting with client executives in Portuguese. Bill and Bob are both with the Firm in Brazil. Bill is based in Rio and Bob in Sao Paulo. And in the Southern Hemisphere it is summer. If the practice of accountancy is basically the same, the setting is paradoxical. The bustle and energy of Brazil, the steady growth of commerce and industry, set up familiar vibrations among the U.S. and British citizens who are making a new home through assignment to Deloitte, Haskins & Sells. The cities scale upward to the constant clatter of new construction. The traffic jams rival London or New York in their busiest hours. And yet it is Brazil... the insouciant lilt of the bossa nova and samba . . . the heritage of Africa and of Europe in one . . . the beach life that goes on each day of the year. .. the annual free-for-all that is Carnival. Brazil is a nation on the way to the top. Yet she knows how to have a good time, too. This is a country that, as the expression goes, "has everything," although her economic development was comparatively late starting. She was discovered eight years after the Columbus landing—1500—by the Portuguese navigator Pedro Alvares Cabral. She achieved her independence from Portugal—and a new monarch - i n 1822. She did not become a republic until November 15, 1889. Size. On a mercator projection Brazil is South America's crag-nosed "face" staring east into Africa. She takes up fully one third of South America and is actually larger than the U.S., excluding Alaska. Variety. Living happily together and sharing one another's cultural heritage is a range of ethnic stocks—Caucasian, Oriental, Indian, black and all shadings between. Cementing the variety of traditions is a pride in Brazil's Portuguese heritage, unique in South America. Topographically the country puts barely explored jungle next to semi-arid grasslands; pushes lushly fertile farmlands next to abruptly thrusting mountains and plateaus. The world's largest river system—the Amazon—waters the sparsely populated north as oversized cities cling timidly to the coast in the central and northern sectors of a shoreline that is veritably all beach. Climate. The farther south you go the cooler it gets, but the climate is always equable the year around, Sao Paulo is the second largest city in South America, a sprawling metropolis of more than six million people. This view was taken from the roof of Edificio Italia. The cylindrical building on the right is the new Hilton hotel under construction and to be operated by Hilton International Co., a client of Haskins & Sells. Edificia Italia, with forty-three floors, is Sao Paulo's tallest and most photographed building, a prime example of ultramodern Brazilian architecture. Since September 1969 the building has been home to the Sao Paulo Office, which has purchased one and one-half floors.