What are some of the proposals the new cost accountant, Aleksandr Aleksandrovich Bernov, offers on his first day of work at Reid Press?

The new cost accountant, Aleksandr Aleksandrovich Bernov, arrives at nine o'clock on his first day at Reid Press. He had been working at Sytin's, a large press. In speaking with Frank and Selwyn, he puts forth a number of ideas of things that would increase profitability. But these proposals would be hard on the staff. These included a system of merit pay for workers, lowering payments for wait time, increased fines for drunkenness, and no humanitarian allowances.