UNT Theses and Dissertations - 70 Matching Results

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An Analysis as to the Causation of Leadership Style Based Upon Value System Determinants

Description: Leadership behavior has been a popular research topic for many years. Much of this research has focused upon the identification of leader behavior that is interactional or determined by the situation which influences leadership style. Current leadership theories raise the question of the relationships between leadership behavior and personal work values. The problem of this research is to investigate the relationship of leadership style with an individual's values for working. The purpose of th… more
Date: December 1989
Creator: Hilpirt, Rod E.
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An Analysis of Audit Risk in Associating with Reserve Information of Oil and Gas Companies

Description: This research was designed to investigate the relationship between audit risk and the conduct of the audit engagement in the specific context of an oil and gas audit. Because reserve estimates are in the financial reports of oil and gas entities (in the depreciation, depletion and amortization calculation, the limitation on capitalized costs for companies using the full-cost method, and the required supplementary disclosure for companies subject to Securities and Exchange Commission requirement… more
Date: December 1983
Creator: Lee, Patsy Linn
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Analysis of Behavioral Perceptions and Values Among Staff and User Groups of the Junior High Schools within an Independent School District

Description: This research was designed to determine if significant differences exist among the behavioral perceptions and values held by staff and user groups of all junior high schools in a selected independent school district. This study also evaluates the applicability of social profiles to describe perceived organizational behavioral characteristics. Two published, validated survey instruments were used to collect the data. The questionnaires were distributed to randomly selected teachers (staff group)… more
Date: December 1984
Creator: Myers, James Arue
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An Analysis of Labor Arbitration Hearing Procedures in the United States

Description: The problem is to determine whether there exists a common body of procedures being followed by labor/management arbitrators in the United States. The agreement to arbitrate grievance disputes is the quid pro quo for an agreement not to strike. Currently some 95 per cent of all United States labor agreements provide for arbitration as the final step in the grievance procedure. Arbitration has increased at a steady pace over the years. The American Arbitration Association reports a 330 per cent i… more
Date: August 1980
Creator: Tyer, Charles William
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Analysis of Managerial Training and Development Within Saudi Arabian Airlines

Description: The central theme of this study is to survey and critically examine existing Saudi Arabian Airlines (Saudia) Management Development Programs (MDPs) in order to determine which areas of the current programs must be given priority and greater emphasis at Saudia, as well as to ascertain MDP's effects on managers, staff managers, and supervisors. The purposes of this study are (1) to review and evaluate the progress made in managerial development at Saudia from 1972 to 1977 in terms of objectives a… more
Date: May 1980
Creator: Al-Dabbagh, Taher H. (Taher Hussien)
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An Analysis of the Equity and Revenue Effects of the Elimination or Reduction of Homeowner Preferences

Description: One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.
Date: August 1987
Creator: Hall, Bethane Jo Pierce
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An Analysis of the Factors Used by the Tax Court in Applying the Step Transaction Doctrine

Description: The step transaction doctrine is one of the judicial doctrines used by the courts to interpret tax law. The doctrine requires that a series of transactions be treated as a single transaction if the transactions share a single, integrated purpose. Many authors believe there is a great deal of uncertainty as to when the doctrine will be applied. Uncertainty and inconsistency in the application of tax law add to the complexity of the law. One of the most complex areas of tax law is Subchapter C of… more
Date: August 1987
Creator: Smith, Darlene A. (Darlene Adel)
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An Analysis of the Relationship Between Selected Organizational Characteristics and Common Human Resource Planning Practices

Description: The purpose of the research was to test Walker's assertion that the human resource planning process of an organization is influenced by selected organizational characteristics, and to investigate Walker s typology for implementing and evaluating human resource planning systems. Chapter I introduces the research topic and provides a justification for the study. Chapter II describes the methodology and presents the findings. Chapter III analyzes the findings. The final chapter summarizes the find… more
Date: August 1984
Creator: Rizzo, Victor J.
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An Analysis of the Reliabiltiy of Management Estimates of Expected Future Net Revenues from the Production of Proved Oil and Gas Reserves

Description: The research undertaken in this study is designed to examine the reliability of management estimates of expected future net revenues from the production of proved oil and gas reserves determined in accordance with the requirements of the prediction model specified in ASR No. 253. The issue of the required disclosure of earnings forecasts has been a topic of considerable controversy for many years. Within that controversy, the most frequently encountered opposition questions the reliability and … more
Date: December 1984
Creator: McCarty, Thomas M. (Thomas Michael)
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An Analysis of the Variables Influencing the Outcomes of Federal Court Cases Involving Antitrust Action Against Accountancy and Other Professions Brought Under the Sherman Act

Description: The overall purpose of this study was to evaluate the current status of the Sherman Act's application to the professions, with emphasis on the accounting profession. This was further stated as two purposes. 1. The primary purpose was to interpret the historical development and current status of the most important defenses used in the courts by the professions and professionals against alleged violations of the Sherman Act. 2. The second purpose was to evaluate the relative importance of variabl… more
Date: December 1980
Creator: Cunningham, Billie M.
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Announcement Effects of Bond Rating Changes on Common Stock Prices

Description: This dissertation examines the reaction of common stock prices to changes in bond ratings by Moody's Bond Service. The question is whether an announcement of a re-rating by Moody's is new information. There are only two studies of stock price reaction to bond changes and the results are conflicting. Pinches and Singleton (1978) [PS] concluded that any reaction comes well before the re-rating. Griffin and Sanvicente (1982) [GS] found that their portfolio test indicated that rating changes do con… more
Date: December 1984
Creator: Glascock, John L. (John Leslie)
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Application of Information Theory Concepts in the Investigation of the Growth Pattern of Production, Distribution and Velocity of Information

Description: The objective of this research is the investigation of the patterns of information growth to test whether there has been an "information explosion." To tackle the main problem, there are three issues which need to be addressed: (1) the concept of information dimensionality; (2) determination of common parameters to measure the amount of information within each dimension; and (3) a working definition of "explosiveness. "
Date: August 1987
Creator: Attia, Abdel-Hameed M. (Abdel-Hameed Mohammed)
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Application of the Materials Management Concept to the Hospital Purchasing Organization

Description: Hospitals have increasingly come under close public scrutiny in the last several years because of the constantly escalating price of health care in the United States. It has been estimated that approximately 30 per cent of a typical hospital's operational budget is devoted to purchasing consumables plus the cost of materials support. The purpose of this study is to examine and compare materials management practices of selected individual hospitals in Texas Health Services Area 5 in order to det… more
Date: May 1981
Creator: Vassar, John
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The Association Between the Establishment of Audit Committees Composed of Outside Directors and a Change in the Objectivity of the Management Results-Reporting Function: an Empirical Investigation Into Income Smoothing Patterns

Description: The purpose of this research was to empirically examine the effect of the establishment of outside audit committees on the objectivity of the management results-reporting practices of those companies that established such committees in response to the New York Stock Exchange mandate effective June 30, 1978. Management income smoothing behavior is taken as a measurable surrogate for the objectivity of the management results-reporting practices. This research involved the testing of one research … more
Date: December 1985
Creator: Roubi, Raafat Ramadan
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The Banker's Acceptance: An Examination and Analysis of the Instrument and Market

Description: The purpose of this dissertation is to examine and analyze the banker's acceptance and the bankers' acceptance market. A banker's acceptance is a money market instrument used to finance the export, import, movement, and storage of goods; it begins as a trade draft, and it is termed accepted when a commercial bank guarantees payment. The banker's acceptance represents an historical evolution of the medieval bill of exchange. The banker's acceptance as we know it today first appeared in England i… more
Date: May 1980
Creator: Wilson, Hoyet W.
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A Behavioral Modification Analysis of the Effects of Multimedia First Aid Training on Injuries in an Industrial Setting

Description: Past research has shown a correlation between first-aid training and the reduction of injuries. This connection has been noted in off-the-job situations in addition to industrial studies. This project is an extension of those past findings with three notable differences: total population training was studied, as the intervention instead of just saturation treatment; attention was given to the effect that the half-life of training had upon injury reduction; and three randomly chosen small groups… more
Date: May 1987
Creator: Sturrock, James Lee
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Budget-Related Prediction Models in the Business Environment with Special Reference to Spot Price Predictions

Description: The purpose of this research is to study and improve decision accuracy in the real world. Spot price prediction of petroleum products, in a budgeting context, is the task chosen to study prediction accuracy. Prediction accuracy of executives in a multinational oil company is examined. The Brunswik Lens Model framework is used to evaluate prediction accuracy. Predictions of the individuals, the composite group (mathematical average of the individuals), the interacting group, and the environmenta… more
Date: August 1986
Creator: Kumar, Akhil
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The Case for Reporting Free Cash Flow in Published Financial Statements

Description: The primary purpose of this dissertation is to develop the arguments for reporting directly on a company's cash flows in its published financial statements. Specifically, the Free Cash Flow (FCF) model of economist Joel Stern is analyzed and critiqued as a basis for a revised reporting scheme.
Date: December 1980
Creator: Kirkpatrick, Thomas Lee
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Channel Conflict in the Women's Apparel Industry an Empirical Investigation of Texas Retailers' Attitudes Toward Manufacturers

Description: The problem of this investigation was to make an exploratory examination of the distribution practices of apparel manufacturers as perceived by apparel retailers. Specifically, the purposes of this study were to identify those areas of perceived conflict between women's apparel retailers and apparel manufacturers from the viewpoint of the retailer, determine if there was a relationship between select retailer variables and the quality of service that retailers perceived apparel manufacturers we… more
Date: August 1980
Creator: Beisel, John L.
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The Chi Square Approximation to the Hypergeometric Probability Distribution

Description: This study compared the results of his chi square text of independence and the corrected chi square statistic against Fisher's exact probability test (the hypergeometric distribution) in contection with sampling from a finite population. Data were collected by advancing the minimum call size from zero to a maximum which resulted in a tail area probability of 20 percent for sample sizes from 10 to 100 by varying increments. Analysis of the data supported the rejection of the null hypotheses rega… more
Date: August 1982
Creator: Anderson, Randy J. (Randy Jay)
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Combined Leverage and the Volatility of Stock Prices

Description: Much has been written during the past decade to explain the relationship between financial and operating leverage and stock-price volatility. However, the relationship between combined leverage and stock-price volatility has yet to be fully explored. Mandelker and Rhee's (MR) recent study uses both operating and financial leverage in a regression (equivalent to the traditional total leverage—DTL) and shows that both types of leverage are positively associated with common stock betas. Huffman re… more
Date: August 1985
Creator: Li, Rong-Jen
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Communication Quality in Information Systems Development: The Effect of Computer-Mediated Communication on Task-Oriented Problem Solving

Description: The problem motivating this research is that ineffective communication may hamper systems development efforts. Specifically germane to this study are development efforts characterized as task-oriented, and which require information-sharing and problem-solving activities. This research problem motivated an analysis of the communication process and lead to the development of a temporal framework that delineates variables associated with task-oriented, end user/systems analyst communication inter… more
Date: May 1986
Creator: Smith, Jill Yvonne
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The Comparative Effects of Varying Cell Sizes on Mcnemar's Test with the Χ^2 Test of Independence and T Test for Related Samples

Description: This study compared the results for McNemar's test, the t test for related measures, and the chi-square test of independence as cell sized varied in a two-by-two frequency table. In this study. the probability results for McNemar's rest, the t test for related measures, and the chi-square test of independence were compared for 13,310 different combinations of cell sizes in a two-by-two design. Several conclusions were reached: With very few exceptions, the t test for related measures and McNema… more
Date: August 1980
Creator: Black, Kenneth U.
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A Comparative Study of Internal and External Auditors' Judgment of Internal Auditor Independence

Description: The purpose of this study is to provide empirical evidence relevant to perceptions of internal auditor independence. Specifically, this study investigates how the auditor practitioners (both internal and external auditors) perceive the importance of five selected factors that characterize the organizational settings of an internal audit department. Role theory is the frame of reference used to develop the conceptual model for this study in which the judgment of internal auditor independence is … more
Date: May 1986
Creator: Pei, Ker-Wei
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