The New York herald., 1922-03-12

Mr.. Cooper has travelled widely, he is
able to give the fruits of his personal
observation. In his chapters "Can
Trade Westernize ASIA" Trade
With tho New Europe" and "Under-
standing Britishers." for example. he
gives significant anecdotes to illus
trate national customs and shows us
how to think the thoughts Of the
other man. His book contains photo
graphs of commercial activities In all
quarters of the globe. Trade has
made the world smaller. and Mr..
Cooper hopes that 1t win make it
better and friendlier.
ESSENTIALS OF INDUSTRIAL
COSTING. BY George S. Armstrong.
D. Appleton & Co.
f it be allowable to compare q
business to the human body,
we can say that physicians Of
industry are becoming necessary to
find what is needed to keep the COM
plex mechanism in good order. The
expert in industrial costing. such a
man as Mr.. Armstrong. may be
considered a iiagnostician. He shows
US how to investigate the health OF
a corporation. No business can sue
ceed without an accurate analysis OF
its expenditure. Modern industry is
so complex that costing has become a
complete science.
Mr.. Armstrong; book is of more
than thcoretic value. He shows his
readers just how to reach their con-
clusions. Reading his book is just
like watching a clock maker put a
clock together. He shows every
step of the process. He gives SAM
pie documents which show how far
industry has advanced. The costing
of large plant is almost as compli-
Gated q task as figuring out an in
come tax schedule. There are more
factors than the layman realizes.
For example. In the costing of ma
terial one must take into considera-
ton fluctuation in price. scrap,
waste and spoilage., Mr.. Armstrong
shows that the costing of labor Is
extremely complicated. He has
rather original views on the costing
of interest and depreciation.
Although Mr.. Armstrong feels that
no portion of a business can be neg
lected. without the possibility of
harming the whole organization, he
does not believe In being obsessed
with detail. He quotes with approval
Lord Chesterfeld's admonition to his
son. "But remember in accounting
as well as in every other part of life,
have the proper attention to proper
objects, and the proper contempt for
weak ones A strong mind sees them
in their true proportion. a weak one
views them through a magnifying
medium. which like the microscope
makes an element Of a flea. and
magnifies all little objects but cam
not conceive great ones"
my Boyhood" Is the title OF the
posthumous volume by John Bur-
roughs which Doubleday, Page G.
Co. will publish on March "a. The
book is the story of his childhood,
which the naturalist wrote mum.
Der of years ago for his son Julian
1t is picture of Burroughs's boy.
hood on his fathers farm eighu
years ago and gives a picture of tb
life of the self-contained. self-sufil-
cient household where they raised
their own food. made most of their
own clothes and thought their own
thoughts, life almost as different
from ours as that of the stone age.
The book Is evidence of an old
mans ability to think himself back
into childhood. for Mr.. Burroughs
has recaptured the boys psychology
with vivid fidelity. The introduce
ton Is by his son.