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...necessary for obtaining the costs of operating each department. To departmentize expenses on this basis, it is necessary to prorate each item of expense to each department. Suppose, for example, that one of the departments is flour. The flour department would have to be charged with its pro rata share of the sales force expense, advertising expense, receiving and handling expense, rent, and so on for each of the other expenses. The basis for prorating would have to be determined after a careful first-hand investigation. Furthermore, there are serious difficulties in the way of prorating expenses in a wholesale...

Author: By Melvin T. Copeland, (SPECIAL ARTICLE FOR THE CRIMSON) | Title: INTEREST IN "COST OF DOING BUSINESS" GROWS | 6/14/1921 | See Source »

With your increased opportunity has come increased obligation, of which I know each of you has assumed his share. Today more than ever does America need trained men and enlightened guidance. At the conclusion of twenty years of this fuller life that has followed your commencement, I wish you many more years of service of the same high order. Yours very sincerely, JAMES J. DAVIS, Secretary of Labor The Only One Bulletin

Author: NO WRITER ATTRIBUTED | Title: COMMENT | 6/8/1921 | See Source »

...genuine, hard-acquired understanding of fundamentals--an understanding that is applicable to the realities we are going to meet and the discussions we shall in future have a part in. The half-baked, touch-only-the-high-spots brand of "learning" now being "taken" by a good share of college students ought to be made a curricular impossibility. --Michigan Daily...

Author: NO WRITER ATTRIBUTED | Title: COMMENT | 6/2/1921 | See Source »

...whose duty it is to hand out books at the desk in the Main Reading Room of Widener must have read that editorial and have been profoundly moved by its truth. Indeed we believe he took it so much to heart that he determined to do his share to spice the drab existence of the undergraduate with the bright sparkle of wit. Witness the following conversation which we heard repeated three times while waiting for a book last evening...

Author: NO WRITER ATTRIBUTED | Title: IT IS TO LAUGH | 6/1/1921 | See Source »

...outlined and as it is fulfilled each year is both praiseworthy and practical. There have been many men who have profited more than they knew how to tell by attending these meetings. They have returned to college better able to meet their own problems and to do their share in the University community...

Author: NO WRITER ATTRIBUTED | Title: SILVER BAY | 6/1/1921 | See Source »

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