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Call of Duty

Semper Fi(永远忠诚)——美国海军陆战队





2011-12-22 03:45:17|  分类: 诠释成功:普华( |  标签: |举报 |字号 订阅

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In the aftermath of Jone's death, Caesar placed his assistants in new positions, putting Charles J. Marr in charge of the Chicago office and May in New York. A. H. Pogson was assigned to handle all western work outside of Chicago. With these working arrangements in place, Caesar took "charge of all business now on hand or that is likely to arise in the immidiate future." Over the next several months he was constantly on the road, handling most matters on his own. Although the state of the ownership agreement had become unsettled with Jone's death, it was a question that Caesar felt could be postponed. "My impression is that the main thing to do now," Caesar wrote to London, "is to overtake the business on hand and after the busy season is over to correspond in regard to future arrangements."

Jones去世後,Caesar把他的助理分派到新的崗位。他把Charles J. Marr和May分別派到芝加哥和紐約管理當地的辦事處,而A. H. Pogson則負責掌管芝加哥西邊所有的業務。各人的工作調動安排完畢後,Caesar則“對手頭上所有現有的、以及未來可能會出現的業務負總責”。接下來數月他一直在旅途中,獨自處理一些事情雖然權益合夥協議因為Jones的去世變得懸而未決,但Caesar似乎並不覺得這事不能拖。“我覺得現在最主要的任務,”他在寄給倫敦總所的信裏寫道,“是要把全盤生意都接管過來,到忙季過後再考慮別的事情。”

Still, some issues could not wait for long. Caesar was willing to discard the recently concluded partnership agreement and ready to reconsider the whole matter. He was also confident in the abilities of the three managers, who might be "more useful as partners than almost anyone who could be sent over" and who, having recently been promoted to wider responsibilities, were "more than satisfied" with their appointments. Making any change in this arrangement in the near future, Caesar thought, would be a mistake.


The London office, however, was insistent that Caesar should bring in another partner, possibly even more than one. "Our experience here would never for one moment allow us to consider it possible for accountant by himself to carry on any considerable business & the circumstances of America render it far more difficult there." Since Caesar believed that his current managers were too inexperienced for partnership, he acceded to this concern by suggesting that they send a specially suited candidate on a trial basis. Then, abruptly, Caesar nominated Henry W. Wilmot, employed with the firm since 1894, for an American partnership. The two had met while Wilmot was assigned to the United States on wire company audit work the previous year. In July 1899, after preliminary details of the partnership had been sorted out, Wilmot joined Caesar in New York for further discussions.

然而,倫敦總所堅持要求Caesar再提拔一個員工擔任合夥人的角色,條件可以的話不止一個。我們在這裏的經曆一刻也不允許我們考慮讓一個讓會計師單獨進行大規模的執業,美國這裏的商業環境讓這種事情更難發生。”Caesar覺得他現在的幾個經理資曆尚淺,都不足以勝任合夥人的職責,所以他建議總所先送個候選的過來試試。接著,他突然提名自1894年起就在所裏工作的Henry W. Wilmot為合夥人。兩人在Wilmot前一年來到美國進行線材公司審計項目時見過面。1899年7月,在解決了合夥事宜的其他細節性問題之後,Wilmot來到紐約,和Caesar一道研討[公司下一步的發展]。

As in the past, Caesar waged a long battle with the London office over provisions in a prospered new partnership agreement. Many of the issues were familiar, but in one aspect they took on a new dimension. Caesar was very aware that the U.S. firm had grown spectacularly during the previous two years. Now, without his former colleague, he pressed for an even larger financial arrangement than that provided under the agreement arranged by Jones. An outline completed in May was followed by drafts in September and October and by the final document on December 22, 1899. In addition to the delays caused by his incessant and voluminous demands, Caesar had also needed some time to work out a partnership relationship with Wilmot. Despite the London office's urging to give the matter of choosing a partner sufficient time, Caesar apparently saw no reason to look beyond Wilmot, and he worked out an arrangement with him during July and August.


In its broad outline, the partnership agreement followed the larger vision contemplated in 1897. A U.S. PW firm was created, consisting of the four London partners and Caesar, who had the right to introduce Wilmot (to whom he was to sell part of his interest) and others into the partnership, with the consent of the London partners. The new firm would conduct business under either the name Price, Waterhouse & Co. or Jones, Caesar & Co. Resident American partners had the right to sign the PW name on certificates and other documents. In addition, the agreement allowed a substantial payment for goodwill when Caesar either died or retired. This benefited him, or his heirs, with a sum equal to half the entire net profits of the American business during the two years prior to either event, or for the entire net profits of the first year under the agreement, should he die or retire earlier. The agreement was made retroactive to July 1, 1898.

就其總體而言,新的合夥協議比1897年的那份包含了更長遠的規劃。普華在美國的代表處升格為分所,包括四個倫敦的合夥人還有Caesar,他有權將Wilmot(他打算把自己部分的權益賣給Wilmot)或其他人介紹進來,但要得到倫敦合夥人的同意。分所在美國既可以用Price, Waterhouse & Co.,也可以用原來Jones, Caesar & Co.的名號執業。美國合夥人有權在法律及商事文書上簽用PW的名字。另外,根據協議,Caesar在退休或去世時可獲得一大筆退休的名譽報酬。其金額為簽約前兩年美國分所淨利潤總和的一半,或者為簽約後第一年淨利潤,視其提前退休或去世孰早而定,如果去世則其遺孀受益。協議於1898年7月1日生效。

The reorganization occurred amid continuing good fortune. The 1899-1900 fiscal year was probably the busiest and certainly the most profitable on record. Fees generated by Jones, Caesar & Co. reached $75,000, and those originating from PW rose to $58,000. Although future prospects seemed promising and expansive, Caesar, amid his heavy work load, informed London in June 1900 of his intention to retire within a year. Confirming this decision several months later, he encouraged the London partners to look for his successor in the American offices.


The news of Caesar's plan to retire aroused consternation over provisions made in the agreement. His payment would require a substantial sum and, coming so soon after Jones's death, it might put the U.S. firm in a precarious situation. Spirited correspondence, firm revenue figures, and eventually a visit by Caesar to PW's new London quarters at Fredericks Place, Old Jewry, after his retirement were necessary to resolve the financial arrangements. London had little reason for concern, however, about Caesar's successor. By late October, Arthur Lowes Dickinson had arrived in New York to get "a footing among Caesar's wide and intimate 'connections' in New York's legal, banking, and investment communities". A transition was in place well before Caesar, at the age of 41, left to retire in France.    

他要退休的消息引發了[倫敦合夥人]對合同條款的驚慌和擔憂。他的退休酬勞將是很大一筆數目,而且他的退休就在Jones去世後不久,可能會對美國分所的運營造成不利影響。為了順利解決退休酬勞的問題,他不得不以滿懷信心的筆調寫了信函,同時列舉分所曆年的收入,最後還要親自去普華在倫敦Fredericks Place, Old Jewry的新總部然而,倫敦總所並不擔心Caesar走後無人接班。10月底,Arthur Lowes Dickinson抵達紐約,以“承接Caesar在紐約的法務、銀行及投資圈子裏廣泛而緊密的‘人脈’”。完成了權力的平穩交接之後,Caesar退休離美前往法國,時年41歲。

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