The Goderich Signal-Star, 1979-08-30, Page 28PAGE 10A-GODERICH SIGNAL -STAR, THURSDAY, AUGUST 30, 1979
business own rs
should share probiems
BY JACK HAGARTY,
AREA COORDINATOR
AND
FARM MANAGEMENT
SPECIALIST
I've just come across
an article that tickles me_
It strikes me as funny.
It's about' a serious
problem - accountants
and businessmen can't
seem to communicate
with one another.
The author is Leon
Danco, a consultant from
Ohio. He says, "'The
business owner and his
accountant usually wind
up in something like those
old grade school dances,
long armed and. stiff -
legged, shuffling
miserably around the
financial dance floor.
They just never learn the
advantages of the op-
posite sex.".
He goes on, "Most
accountants aren't risk
takers and most business
owners aren't experts in
finance. Small wonder
they find they have little
to talk about. The ac-
countant massages the
financial statement and
the business owner
wishes the hell he could
go do something useful
besides talking to this
kid."
Recently five
Agricultural
Representatives met for
a round table discussion
with an accountant and
lawyer. In no way could
you describe these two as
kids. • They are
professionals - in the best
sense of the word. Both
have grown up on the.
farm. They have the
same gut reactions as
farmers do. We talked
about farm business
agreements, part-
nerships and cor-
porations. p
They 'very clearly said
be careful about -getting a
farmers involved in a
corporations and part-
nership. They could see a d
place for limited use of a c
corporation .or part-
nership - for example - to b
own livestock; buildings o
and five acres of land. d
But they said, "Have
the other land owned by
the individuals. Con-
tribute the use of the land
to the jointly owned
corporation - or sell the
crops to the corporation."
They saiid fit `w'or`ks
when each person has
private ownership - and
pride of ownership of
land. The actual words
were, "It works best
when each one can tell
the other to go to hell."
Now that's taking a
stand - being involved -
committed.
Danco says, "The
accountant's afraid if he
becomes too involved, too
committed, too, un-
derstanding, too involved
in the moral judgments
and trade-offs the
business owner has to
make, he'll compromise
his 'independence'."
He says, "Like the
cowboy who's going to get
saddle sores, the business
owner is going to. take
risks. It comes with the
job. What he wants to do
is share the struggles of
risk taking with someone
else. But what happens is
the accountant yawns a
lot, sidesteps, mumbles.
He's uncomfortable
peering into what really
isn't his bag." .
Now my ' accountant
friends are liable to say,
"Why that sounds more
like a farm management
specialist to me."
Fair enough we're not
happy with that image.
We may not know and
should say's° or else we'll
stress that ,it is our.
personal opinion.
Danco says. "The
business owner has to get
over feeling .shy and_
misunderstood . `like an
evil old man discussing
roblems with someone
who doesn't care. The
ccountant should care
nd in fact can care
without losing his, in-
ependence. The ac-
ountant should be told.
where the bones are
uri.ed. The business
wner needs c.ontrol
evices. Accounting is a
Efficient
drying system
will save energy
Farmers can keep the
lid on spiralling fuel costs
this fall by using crop
dryers more efficiently.
Professor Lambert
,Otten, School , of
Engineering, University
of Guelph,.suggests using
a combination drying
system to save energy
and to improve the
quality of grain corn.
Engineering studies,
partially funded by the
Ontario Ministry of
Agriculture and Food,
indicate that overdrying
to 12 or 13 percent
moisture may increase
thelikelihood of kernel
breakage, and make the
kernels susceptible to
mold growth. A com-
bination drying system
will eliminate this
problem while reducing
energy costs.
"Combination drying
can offer farmers energy
•savings at the cost of
more management
time," says Prof. Otten.
is approach
combines the best
features of high-
temperature and low-
temperature drying. With
good management and
aeration equipment,
sound grain corn at 16
percent moisture will
stOre safely for as long as
nine months."
First, corn is run
through a cleaner to
remove foreign particles.
Then, the corn is dried to
20 to 24 percent moisture
in a high temperature
dryer before the hot corn
is transferred into a VOW -
temperature drying bin.
Low temperatures
remove internal moisture
from the kernels without
causing stress cracks.
Depending on weather
conditions, it is possible
to disregard the high-
emperature dryer
altogether, and to take
•
the corn from the cleaner
to the low-temperature
bin for storage. Equipped
with small gas or electric
heaters, and fans, these
bins use ambient or
slightly heated ambient
air to dry the corn.
In the combination
system, the fans should
run continuously once the
bins are 0.6 m (2 ft.) deep
with.corn, until it is dried
completely - usually a-:
period of two weeks or
more. Prof. Otten
stresses that the fans
should be turned off when
stored corn reaches 16
percent moisture or when
the ambient air tem-
perature nears '0 degrees
C.
During the winter
months, the top metre
(3.2 feet) of grain should
be probed at least once a
week for moisture build-
up or an increase in grain
temperature. The fan
should be turned on every
two weeks for 20 minutes
to ensure the grain
remains cool. This also
allows the operator to
smell the forced air for
signs of spoilage.
If it is necessary to
store grain for feeding
during summer months,
further drying to 14
percent moisture can be
done in the spring.
GIFT OF LIFE
way of measuring not
only what a business
does, but where it's
going. An accountant who
shares .the business
owner's problems can
make judgments that say
Atiere" " u it Lase;
or the inventory is too
high. And he can make
projections - if you do
this, this would happen."
To get help, a business
owner has to share his
problems; first, ask the
right questions; then
listen carefully!
Cadet interviewed
Paul Wisser (centre, right) of Goderich, was one of
62 Marine cadets to be Interviewed in June at
Georgian College in Owen Sound by Dan Arnold!
(centre, left), Director of Co -Op Education.
Georgian College offers Marine Navigation and
Marine Engineering, both three-year, co-op
education programs. Each cadet is .required • to
spend four -and -one-half months aboard ship before
beginning classroom study. The extreme demand
for.: mere irai people still exists and M. Arnold'
says graduates have a 100 per cent employment
opportunity. He adds that both programs are now
full and the College has a 'waiting list. A Marine
Engineering cadet, Paul is currently sailing with
Upper Lakes Shipping aboard the Frank A. Sher-
man. He is the son of Mr. and Mrs. A.J. Wisser of
Zurich. Paul was intervlewed along with Dam
Keenan (left) of Port Elgin and Matt Jones of
Sarnia (right).
•
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