Exhibit 12


COMPUTATIONS OF RATIOS OF EARNINGS TO FIXED CHARGES


                                 Three months ended      Nine months ended
                                        June 30                June 30
(Dollars and shares in                                                   
thousands)                          1996       1995       1996       1995
                                                                         
Income before taxes             $121,067   $101,076    $336,504  $286,141
Add fixed charges:                                                       
     Interest expense              6,844      8,104      21,746    22,544
     Interest factor on rent       2,072      1,918       6,022     5,316
Total fixed charges               $8,916    $10,022     $27,768   $27,860
                                                                         
Earnings before fixed                                                    
  charges and taxes on income   $129,983   $111,098    $364,272  $314,001
                                                                         
Ratio of earnings to fixed                                               
  charges                           14.6       11.1        13.1      11.3