Melecheth Machsheveth. Translated into Yiddish by Libin Goldenberg of Bucharest (presently in Moghilev).

Introduction states this was issued for all who wish to enter business - including women and children. Rather than occupy their time with wasteful pursuits such as reading books of riddles and other such frivolity, all should study and master the subject of mathematics and so equip themselves with the skills necessary to earn a living. Nonetheless, those who are of a refined soul, they should occupy themselves with the study of Torah exclusively, which is more valuable than any other occupation.