UNT Theses and Dissertations - 142 Matching Results

Search Results

Results: 1 - 50 next
A New Methodology for Measuring Market Potential and for Determining the Validity of Existing Market Segments
This study is concerned with developing a new methodology or "tool" with the use of existing market, research techniques which should enable a firm to measure its market potential and test the validity of its existing market segments.
Purchasing Power Parity : An Examination of Domestic Inflation Versus the Cumulative External Balances of Twenty Countries, 1949-1968
This dissertation examines Cassell's theory of purchasing power parity within the context of post-World War II foreign exchange markets and government policies.
A Study of Proposed Mandatory Unit Pricing in the Dallas-Fort Worth Area
The purpose of this research was to compile data from both the consumer and business sectors of the economy in an attempt to determine whether unit price information given to the consumer by a mandatory unit price bill would be justified .
A Study in Human Resources Utilization: A Critical Examination of the Role of the Self-Concept in the Vocational Choice Process of College Students
The specific problem confronted by this dissertation research is this: Do college students who are quite decided about their vocational choices have more developed and implemented self-concepts than do college students who are quite undecided about their vocational choices? If the decided students have more developed and implemented self-concepts than the undecided students, it can be logically reasoned that the developing and implementing of the self-concept is essential in the vocational choice process of college students. The purpose of this study is to resolve the problem concerning the possible self-conceptual differences between highly decided and highly undecided college students.
A Study of Risk Evaluation in the Audit Function of Public Accounting Firms
It is the purpose of this study to examine the underlying nature of the relative risk associated with an audit engagement.
Impact of the Policies of the National Government on the Organization of Business and Management Styles in India
The purpose of this investigation is to explore the policies of the government of British India and of the independent Republic of India relative to their impact on organizational structure, management practices and styles, and management education in business organizations in India. The British, who were responsible for the growth of some of the organized industries in India, also gave the country, among other things, a modern educational system. They left India, however, with a limited industrial base. There was a serious shortage of professional managers to meet the demands of growing industry. Upon independence, the national government through its policies encouraged the development of business and industries and brought awareness among business managers of the importance of management education.
Systems Implementation: a Gaming Approach
The research objective is to demonstrate that a game-implementation process can serve as a means of solving some key implementation problems and for integrating the components associated with developing a quantitative based system. Thus, the study has the following objectives: 1. To demonstrate by means of a case study example that gaming can be successfully employed as a systems implementation tool. 2. To identify a game-implementation approach which would be useful in developing and implementing a quantitative based system.
The Separation of Rehabilitation from Production Costs in the Vocational Rehabilitation Workshop
The problem with which this study is concerned is the separation of rehabilitation from production costs in vocational rehabilitation workshops. Within workshops there are those functions and tasks—testing, counseling, and the administration thereof—which clearly are rehabilitative. The costs of these activities, therefore, are solely rehabilitation costs. In the production area of workshop operations, however, where production and rehabilitation efforts are intertwined, two kinds of costs are incurred simultaneously: (l) rehabilitation or training costs and (2) production costs. As yet, no generally accepted procedures exist for separating these joint costs.
Mexican Americans: An Economically Significant Ethnic Market Segment
The area of ethnic market segmentation has received little attention from practitioners or academicians of marketing since most minority groups immigrating to the United States have gradually assimilated the cultural norms and values, and thus the market behavior, of the American society as a whole. Preliminary investigation, however, indicates that Mexican Americans are an exception. To discover whether Mexican Americans represent a true ethnic market segment of economic significance, this study examines and analyzes several aspects. First, to determine whether Mexican Americans represent a true ethnic segment, the following aspects of their cultural norms, perceptions, and values are investigated: their distinct and unique identity, the continuity and consistency of their adoption and use, and the degree of their influence. Second, to determine whether Mexican Americans constitute an ethnic market segment, grocery shopping behavioral patterns are examined. Third, to ascertain whether Mexican Americans represent a substantial ethnic market segment in terms of the number of consumers and the amount of money spent, relevant demographic and socioeconomic characteristics are presented and analyzed. Fourth, the impact of an economically significant ethnic market segment on marketers and marketing institutions is assessed. Due to the nature of this study, emphasis is placed on the collection of primary data, which has been obtained through personal interviews with 115 consumer respondents and eighteen grocery store owners and managers. Secondary data, gathered from reports of the Bureau of the Census, various periodicals, journals, and books, are used to establish cultural, demographic, and socioeconomic trends.
A Probabilistic Model for Evaluating Capital Investment Proposals for Petroleum Refineries
The purpose of this study was to develop a probabilistic model that could be used by petroleum refiners to evaluate the economic potential of refinery capital investment proposals. The following two requirements were placed on the development at the outset: (1) that the model use linear programming to simulate refinery operations; and (2) that the model keep computer time within reasonable bounds. A probabilistic model was developed that requires the following steps for its application: (1) use linear programming to simulate both the operations of the existing refinery and the operations assuming that the investment is made; (2) select two variables that can be treated as probabilistic variables and assign either a theoretical or a subjective probability distribution to represent future values for the two variables; (3) develop return on investment interpolation data by computing a return on investment for all pair combinations of three tenth year values for each of the two probabilistic variables; (4) develop a return on investment distribution by selecting values at random from the two probability distributions and interpolating among the interpolation data to obtain return on investment data; (5) interpret the return on investment distribution. The model was applied to an actual refining situation that involved determining the expected internal rate of return of a proposed hydrocracker addition to a United States refinery. Total computer time required to evaluate the hydrocracker proposal was about 159 minutes. Accuracy of the interpolation feature of the model was also determined during the application. The average error of ten interpolated return figures that were selected at random for the accuracy check was 1.89 per cent.
Conglomerate Performance as Influenced by Selected Management Practices
The latest surge of corporate mergers has been characterized by a steadily increasing rate of conglomerate combinations. It would appear that one of the prime motivating factors in conglomerate merger is a firm belief in the principle of "synergism," or the mutually cooperating action of separate substances taken together to produce an effect greater than that of any component taken alone. It would also appear that in such instances wherein there is no direct relationship in regard to raw material source, product development, production technology, or marketing channels, the principle of synergism is not automatic, but must be implemented by appropriate management action. The hypothesis of the study is that the goal of achieving synergism through centrality of management influence has not yet become a reality in conglomerate business organizations as a group. It is the purpose of the study to investigate the degree of centralized management development in a number of management functions and relate this development to success in selected performance areas.
A Study to Determine the Significance of Market Penetration in the Consumer Electronic Products Industry
The purposes of this study were to prepare an analysis of the size, growth, structure, and problems of the industry; determine the influence of imports on the general structure of the industry; determine the significance of market penetration to domestic manufacturers, wholesalers, retailers, and foreign manufacturers and importers; and examine the market penetration reporting mechanism, its accuracy, usefulness, promptness in feedback of data, and the advantages and disadvantages of maintaining secrecy of data.
A System of Selection and Human Resource Development for Small Retailers of Apparel and Accessories
The study has a twofold purpose. The first is to determine the extent to which organized selection and training practices exist in small apparel and accessory retailing establishments, and the general attitude which small retailers of apparel and accessories express toward the value of selection and training functions. The second is to construct a practical system which can be used in small apparel and accessory retailing establishments.
Executive Participation in Innovation as a Function of Age and Tenure
This study is designed to investigate the relationship between the age and tenure of the chief executive officer of a corporation and his participation in innovation. The chief executive is assumed to be the key participant in the innovation process. Two questions form the basis of the study, Firsts, are younger chief executives more innovative than older executives? And second, does the tenure of chief executives affect performance in innovation?
An Investigation of Preadolescent Children's Attitudes toward Television Commercials
The purpose of this research study is to provide commercial advertisers, television networks, and academicians valuable information regarding the existence, direction, and intensity of preadolescent children's attitudes toward television commercials.
A Study to Develop Guidelines for Implementation of Flexible Compensation for Nonexempt Employees
Flexible compensation is a new concept in wage and salary administration which permits the employee to select from the various benefits, and cash, a plan tailored to meet his own needs, limited only by his total compensation and those statutory provisions pertaining to his wages. Within recent years, compensation practitioners have been urged in professional journals to adopt flexible compensation as a way to improve their compensation programs in order to attract, hold, and motivate employees. The purpose of this study is twofold. First, the results of this research will provide empirical data on the current status of flexible compensation for nonexempt employees in the United States. Second, the research will contribute toward the development of a set of comprehensive guidelines for implementing flexible compensation programs.
The Development and Implementation of an Effective Loan Officer Training Program in a Commercial Bank
The research attempts to determine how an effective loan officer training program should be designed and implemented in Texas Commerce Bank. A comprehensive program would prepare newly hired college graduates for positions as commercial lending officers as quickly, thoroughly, and effectively as possible. In order to accomplish this objective, three steps are necessary in the research. The first step is to determine the generally accepted principles of training and development. Application of these principles in a program certainly increases the likelihood of successful training results. The second step is to survey a sample of the banking industry to determine what approaches to this problem are currently in use by other banks. If successful procedures, techniques, or ideas are now working for banks similar to Texas Commerce, perhaps they can be adapted to work in this bank. The final step in designing the program is to tailor the gathered information for the specific needs of Texas Commerce. The purpose of this step is to assure that the principles of step one and the successful approaches from step two are realistically and specifically matched with the training needs at Texas Commerce Bank.
A Model for a Humanized Work Climate, and the Effects of Occupation Choice and Education Level on Students' Attitudes Toward an Operational Definition of Such a Climate
This investigation determines students' attitudes toward a "humanized" work climate. The possibility that attitudes developed before entering the labor force contribute to the lack of such environments is the basis of the research design. A review of motivation theories, relevant research and experiences of some "humanized" firms precedes the development of a model for a humanized climate. The three main elements of the model--team activity, the product, and the self-concept--are interconnected by elements such as self-control, job performance, autonomy, goal definition, and learning. The research questionnaire, a thirty-onestatement, Likert-type instrument, elicits attitudes about the time-task aspect of Kahn's "Work-Module." A Cronbach Alpha Coefficient of 0.74 indicates an acceptable reliability. The subjects, all male, were seventy senior business students at North Texas State University, fifty-six high school senior academic students from the Richardson, Texas ISD, thirty-two high school vocational students from the Garland, Texas ISD, and twenty-nine college vocational students from the El Centro Branch of the Dallas County Community College System. A 2 x 2 analysis of variance revealed a significant difference (P = 0.0038) between attitudes of vocational and non-vocational students. Vocational students apparently value an autonomous work situation. They prefer a job which permits them to develop and use four or five work skills, because that type of job appeals to their self-concept and promises economic and vocational security. However, students in academic programs consider their economic and job security best protected by structured and specialized jobs. Individuals who aspire to own their own business also prefer the structured climate; others prefer the autonomous environment. The difference in attitude between the two education levels was significant at P < 0.20. The education process appears to be associated with preference for a more structured work climate, in the case of both academic and vocational students. Education also appears to …
An Investigation of the Differential in Consumer Behavior of the Working Woman as Opposed to the Non-Working Woman, and the Resulting Impact on the Performance of Marketing Functions and Institutions
The purpose of this research is to investigate the differentials and commonalties in the consumer behavior and attitudes of the working woman as opposed to the non-working woman. The findings of the research are analyzed to determine their impact on the performance of marketing institutions and functions. The major hypothesis tested in this research is: Working women comprise a distinct market segment, which differs in kind from the non-working woman. Both primary and secondary data are used for this study. The principal sources of secondary data are the 1960 and 1970 U.S. Government Census Tracts of the Census of Population. The primary data was obtained from a questionnaire, sent to 1,093 women residing in specific Census Tracts within the Dallas, Texas Standard Metropolitan Statistical Area. The Tracts were selected by geographical dispersion and statistically tolerable limits for female labor force participation and median family income. This criteria insured the inclusion of women for whom the value of work was either high or low. The analysis of the data revealed that working women may be segmented into a distinct consumer market. Demographic characteristics related to consumer behavior were found to be (in order of importance) Age, Income, Education, Age of Children at Home, and Marital Status. The working woman is more likely to be younger, unmarried, have fewer, if any, children at home, and have a family income of less than $10,000 dollars, than her nonworking counterpart. Major differentials, related to work status were found in the areas of Food Shopping, Personal Clothing Shopping, Use of Leisure Time, Newspaper Readership and Television Viewing, Frequency of Eating Out, Use of Vending Machines, Use of Mail Order Catalogs, Attitude Toward and Use of Discount Houses, Opinion and Use of Advertising and Its Portrayal of Women, and Use and Knowledge of Credit. The use …
Segment Definition for Financial Reporting by Diversified Firms
Both revenues and earnings of diversified firms are increasingly being reported, to the government and the public, on a subentity basis. Adequate criterial foundations do not exist to permit the effective general prescription of specific segment delineations, nor is it known whether such criterial assists can be usefully developed.Demands for segmentation in financial reports are currently intense. Actual reporting practices are largely nonstandardized as to either the definition of segments employed or, the disclosure modes used to present them. Neither conceptual nor theoretical supports are now adequate in guidance to the forms and levels of segmentation activity now required. Prerequisite to effective development of such supports is an-adequate understanding of the corporate diversification phenomenon itself. This dissertation project investigates and analyzes the nature of corporate diversification, as manifested in (1) its historical evolution; (2) general comprehensions of the phenomenon, as evidenced in published opinions and conceptual reasoning schemes of both authoritative experts and lay investors; and (3) formal research by others. Additionally, the results of these investigations and analyses are developed into conceptual schemes and theoretical frameworks, at moderate levels of abstraction.
A Study of Facilitating and Inhibiting Personality Dimensions in Occupational Identification
The problem with which this investigation is concerned is that of examining the association between personality as measured by a standard scale and the extent of projection in a social perception role projection task. The investigation assumes that perceptions regarding environment are systematically related to choice behavior. In this regard, the research examines those specific dimensions of personality that facilitate or inhibit social perception. Chapter I presents an introduction to the problem. Additionally, the background of the problem, purpose of the study, the hypotheses, the limits of the study, and the assumptions are given. Chapter II is the methodology. The nature of the subjects, the procedure, the research instrument and the methodological steps used for analysis of data are explained. Results of the investigation are given in Chapter III, while Chapter IV presents a discussion of the results, including the conclusions, implications of the study, and suggestions for further research.
Testing the Significance in Predictability Between Multiple Sets of Variables Differing in Number on Job Facet Satisfactions and Performance Rating of Supervisors and Technicians in a Large Public Utility Company
This study tests whether criteria variance in five job-facet satisfactions and performance rating explained by selected demographic and personality variables is significantly greater than by the selected demographic variables. This study offers a useful procedure for treating job-satisfaction data and predictor variables and measures the significance in predictability between criteria variance accounted for by variables not generally found in personnel files and those usually found there. It was found that job satisfactions and performance rating differ both in terms of predictability and functional relationships with Predictor Sets.
A Study of Food Product Recalls and the Development of Guidelines for the Construction of Recall Programs for Small Food Processors
This study was concerned with the capability of food processors to conduct a product recall, when necessary, with the least time and cost expenditures. An evaluation was made of the effectiveness of the procedures, policies, and organization by which food processors have conducted or would conduct a product recall. Based upon this assessment, a model product recall program was designed to enhance the ability of food processors to conduct product recalls more efficiently. The study concludes that product recalls are very costly to conduct, and, therefore, every effort should be undertaken to prevent situations from occurring which require product recalls. The use of stringent quality control procedures and packaging improvements are thus recommended. Food processors are encouraged to adopt product recall programs in order to reduce the cost of conducting a product recall. If food processors do not take the initiative in these areas, consumerists will likely continue to pressure Congress for more stringent federal regulation of the food industry.
A Study of Selected Savings and Loan Clubs and Their Marketing Functions, with Implications of the Club Concept for the Savings and Loan Industry and for Manufacturers and Middlemen of Certain Consumer Goods and Services
This study investigates the use of the consumer buying club concept in the savings and loan industry. The major purposes of the study were to determine the effectiveness of savings and loan clubs as promotional tools and to reveal some broader marketing implications of the savings and loan club concept. The study's findings provided support for the following hypotheses: I. If savings and loan clubs were independent business operations in the channels of distribution for the goods and services they offer members, these clubs, based upon the marketing functions they perform, would be classified as two or more different types of distinct marketing institutions. II. Rather than being temporary promotional tools, savings and loan clubs are permanent organizational units of some savings and loan associations. III. Savings and loan clubs offer access to a large market for manufacturers and middlemen of certain goods and services. Primary data on the operations and activities of savings and loan clubs were collected in semi-structured interviews with executives of ten clubs that are believed to represent every type of club program existing in the fall of 1973. A mail survey of selected regulatory authorities provided information about the present and future regulatory environment in which clubs operate. Analyses of the data suggest that there are qualitative and quantitative differences in club programs based upon the geographic scope of a club's operation and the size of the sponsoring savings and loan association; however, the club concept appears to be an effective and relatively inexpensive promotional tool when matters of club objectives and design are carefully considered. The regulatory environment for club operations may be described as a passive one, and the findings indicate that this environment will not change in the near future. Savings and loan clubs are consumer-oriented and service-oriented promotional tools indicative of …
A Study of Open Code Dating in Grocery Retailing in Dallas County
This study deals with "open code dating," the movement by grocery manufacturers and distributors toward dating perishable food packages in such a manner that consumers can readily determine product freshness or length of time on store shelves. The study explores the desirability and feasibility of open code dating, placing greatest importance upon the response of the consumer to the concept. It was found that consumers were aware of open code dating and generally strongly desired its universal adoption. Shoppers were also confused by open dating and failed to understand freshness dates properly. The strongest desire for open dating was found in shoppers at the upper end of the socio-economic scale. Grocery retailers expressed satisfaction with open coding, believing it an aid in stock rotation and customer satisfaction. Possible disadvantages, such as increased throwaway costs and large conversion costs, were not perceived as being significant. The businessmen favored widespread adoption of open code dating. On the basis of data from interviews with shoppers, it is concluded that consumers desire adoption of open code dating and do use this service. It is also concluded that adoption of open code dating would be an economically sound decision which would constitute a desirable marketing strategy.
The Influence of the Interaction of Supervisory Style and Employee Locus of Control on Voting Behavior in Union Representation Elections
The purpose of this study is to examine the interaction of two variables which may influence employee voting behavior. These variables are the leadership style of the supervisor and the employee personality trait of locus of control. The hypothesis held that the interaction of supervisory style and employee locus of control will result in significant differences in the vote in representation elections. The implicit assumption was that certain combinations of leadership styles and employee internality or externality would influence employee voting behavior. Based on the weight of the evidence, it was concluded that the interaction of supervisory style and employee locus of control does not influence voting behavior; that a significant relationship appears to exist between satisfaction with supervision and voting behavior; and that supervisory Consideration appears to be related to voting behavior, and may result in high levels of satisfaction with supervision.
Application of Stochastic Decision Models to Solid Waste Management
This research applies stochastic decision tree analytical techniques to a decision of the type a small community may face when choosing a solid waste disposal system from among several alternatives. Specifically targeted are those situations in which a community finds itself (1) lying at or near the boundary of a central planning area, (2) in a position to exercise one of several disposal options, and (3) has access to the data base on solid waste which has been systematically developed by a central planning agency. The options available may or may not be optimal in terms of total cost, either to the community or to adjacent communities which participate in centrally coordinated or jointly organized activities. The study suggests that stochastic simulation models, drawing upon a data base developed by central planning agencies in cases where local data are inadequate or not available, can be useful in evaluating disposal alternatives at the community level. Further, the decision tree can be usefully employed to communicate results of the analysis. Some important areas of further research on the small community disposal system selection problem are noted.
A Study of Career and Retirement Satisfactions for Retired Military Officers
The purpose of the study is to measure satisfactions for United States retired military officers and to determine if there is a relationship between retrospective military career satisfactions and current second career or retired satisfactions. Hypothesis I states that there is a positive relationship between a retrospective measure of an officer's military career satisfactions and his current second career satisfactions. Hypothesis II states that there is a positive relationship between a retrospective measure of an officer's military career satisfactions and his retirement satisfactions. The first conclusion is that Hypotheses I and II are supported. Pearson coefficients of correlation indicate that a positive relationship exists for each hypothesis. For Hypothesis I coefficients range from .040 for pay to .270 for co-workers. All are significant at the .01 level except pay, and there is no evidence that the pay coefficient is statistically significant. The coefficients of correlations supporting Hypothesis II range from .164 for work to .415 for finances. All coefficients are significant at the .01 level. All distributions are skewed. The skewness and possible homogeniety of the sample may in all probability account for the low values of the coefficients. The second conclusion is that military officers receive greater satisfactions from their military careers than workers in civilian industry. When retrospective military career JDI means are compared with industry JDI means, the former score higher for work, promotion, and co-workers at the .01 level and supervision at the .05 level. There is no evidence of a significant difference between the two pay means. Moreover, when retrospective military JDI means are compared with current second career JDI means, the former score higher for total score, work, promotion, and co-workers at the .01 level and supervision at the .10 level. The latter score higher for pay at the .10 level. The third conclusion …
Conceptual Foundations for Cost-Benefit Analyses in Homes for the Aging--Quantifying Resident Satisfaction
The purpose of this research project is to develop concepts for doing cost-benefit analyses for governmental and nonprofit homes. Such concepts should facilitate a differential diagnosis which recognizes the wide individual differences among those served. Developing relevant concepts is a first step in measurement. An aim is to develop appropriate concepts and instruments that will make an ordinal measurement of resident satisfaction possible. This study makes no effort to develop monetary measures of either costs or benefits. These measures and the related cost-benefit analyses must await further developments. Of the home's employees, the nurses and nurses' assistants usually have the most prolonged and intimate contact with the residents. The nurses and nurses' assistants often are the home personified in that they provide the bulk of a home's services to the less able residents. This explains why the environment of the home, which includes the values, needs, and attitudes of nurses and nurses' assistants, is believed to influence resident satisfaction.
An Exploratory Study of the Use of Accounting Information for Management Control of Faculty Salaries, Departmental Operating Expense, and Instructional Administration Expense at the Dean's Level in Selected State Colleges and Universities in Texas
The purpose of this study was to determine how deans of colleges within the state-supported, four-year universities in Texas use accounting information to allocate and control resources dedicated to faculty salaries, departmental operating expense, and instructional administration expense. Conclusions: 1. Communication is better between deans and financial officers at small universities than at large universities. 2. The relationship between line and staff appears to be misunderstood at several large universities. 3. Ten per cent of the deans at large universities and 2 per cent at small universities do not receive financial reports. 4. The financial reports, if comparative, usually compare year-to-date actual amounts with annual planned amounts. 5. Some of the deans keep their own set of financial records. 6. Deans are cost conscious and aware of the state formulas used in the state appropriation. 7. Many deans are frustrated and angry. 8. Most deans participate extensively in budgeting faculty salaries and departmental operating expense but 20 per cent do not participate in planning of instructional administration expense.
An Evaluation of the Impact of Citizen Participation on the Goals for Dallas Program as Developed and Implemented by the City of Dallas, Texas
This study is designed to evaluate the impact of citizen participation in the Goals for Dallas program on the establishment and accomplishment of the goals. Also evaluated are the impact of community leaders on the program, the extent and degree of citizen participation, factors which encouraged and discouraged participation, the impact of local media, and the impact on citizen participants of participating. Twenty-five specific findings are presented, based on the compilation and analysis of inputs received from the citizens and community leaders. Among the most important of these are as follows. 1) The extent of participation on the part of those citizens who did participate in the program was significant. 2) Related to the total adult population of the city, the extent of total citizen participation was small. 3) The program as designed and implemented did have a substantial impact in assisting to overcome citizen apathy in the city. 4) The key items which tended to encourage citizen participation were publicity, civic duty, neighborhood meetings, and personal rewards. 5) The general factors which discouraged citizen participation were general suspicion of the program, general apathy, lack of publicity, and a general suspicion of government. 6) Citizen participation had a significant impact on the establishment of goals, and citizen action did modify 60 percent of the originally proposed goals and created twelve new goals. 7) Citizen participation did have some. Impact on the accomplishment of goals, but this impact was relatively small. 8) The citizenry by a substantial majority believes that a misunderstanding exists between the citizens and the leadership concerning the role of citizen involvement in this program. 9) The citizen participants in this program believe that participation in this effort increased their competency as citizens. Based on the analysis and interpretation of data, comments, and opinions gathered during this study, …
A Goal Programming Safety and Health Standards Compliance Model
The purpose of this dissertation was to create a safety compliance model which would advance the state of the art of safety compliance models and provide management with a practical tool which can be used in making safety decisions in an environment where multiple objectives exist. A goal programming safety compliance model (OSHA Model) was developed to fulfill this purpose. The objective function of the OSHA Model was designed to minimize the total deviation from the established goals of the model. These model goals were expressed in terms of 1) level of compliance to OSHA safety and health regulations, 2) company accident frequency rate, 3) company accident cost per worker, and 4) a company budgetary restriction. This particular set of goals was selected to facilitate management's fulfillment of its responsibilities to OSHA, the employees, and to ownership. This study concludes that all the research objectives have been accomplished. The OSHA Model formulated not only advances the state of the art of safety compliance models, but also provides a practical tool which facilitates management's safety and health decisions. The insight into the relationships existing in a safety compliance decision system provided by the OSHA Model and its accompanying sensitivity analysis was demonstrated by the empirical application during the research. The optimal solution values showed what could be accomplished with a given objective structure and the existing safety and health functional relationships. The optimal solution values obtained during the sensitivity analysis showed how sensitive the model is to the uncertainties relating to goal structures and the specific exogenous and endogenous parameter values. This new insight available to management can provide a scientific base upon which the total system decisions can be made.
Project Redeployment: A Financial Innovation, a Case Study of LTV
The purpose of this study was to examine the aspects of redeployment in general terms, and then to present a case study of a specific redeployment program to analyze its effectiveness as a corporate financial tool. The first four chapters discuss the general and financial definitions of redeployment, as well as the objectives, benefits, and alternate methods of the operational asset form of redeployment. The specific redeployment program analyzed is the case study of Ling-Temco-Vought's use of the operational asset form of redeployment. The purpose of the case study was to determine if Ling-Temco--Vought achieved their stated objectives. An analysis of these objectives shows that redeployment was a success.
Corporate Planning and Forecasting: An Analysis of the State of the Art in the Service Industry and Development of a Generalized Approach for the Needs of the 1970's and the 1980's
This study has a twofold purpose. The first is to demonstrate the state of the art of corporate planning and forecasting activity, and the second is to determine the existence of any differences between the planning practices of the consumer service industry and the producer service industry. The study is organized into seven chapters. The introduction chapter contains background information, a description of the problem and opportunity followed by a definition of terms, the purpose of the research, hypothesis of the research. It also describes the scope of the research, methodology, significance and limitations of the study and provides a chapter bibliography. The study finds that though certain segments of the service industry have sophisticated planning capability, it is not generally widespread. The study concludes there is no significant difference in the planning methods between consumer services and producer services industries
An Analysis of the Impact of the Political Changes on Labor Unions in Egypt
This study analyzes the impact of the political changes on labor unions in Egypt in the period from 1960 to 1967. In 1960-1961 Egypt became a socialist country with one political party, the Arab Socialist Union. As a result of that development in the political arena, a wave of socialist laws were introduced by the government, affecting not only the labor unions' traditional functions, but also the industrial relations system in general. The study came to the following conclusions. 1. The role of the labor unions in the industrial relations system and especially in formulating the socialist laws was minimized in Egypt in the 1960-1967 period. 2. From an economic point of view, the socialist laws in the 1960-1967 period had restrained economic development process by reducing savings, not supplying the economy with skilled productive workers, causing inflation, and the wage structure did not work as an incentive system to stimulate productivity. 3. The socialist laws did not achieve any of their expected objectives partly because no one except the government was involved in these laws' formulation and implementation. 4. Except for the small increase in wages, the average worker did not achieve any tangible benefits that could improve his economic and social status. 5. The existence of political control over labor unions and over the industrial relations system will continue and persist as long as labor unions do not have effective leadership and as long as there is no political opposition to the government.
A Description and Analysis of the Channels of Distribution for Food Products in the State of Kuwait
This study is intended, first, to describe and analyze the channels of distribution for food products in the State of Kuwait, second, to pinpoint the problems that exist in the food-distribution system, and, third, to make specific recommendations for the alleviation of the problems. Consistent with the objectives of the study and based on the description and analysis of the food-distribution system in the country, it is concluded in the study that Kuwait depends on imports for virtually all of its food; the government plays a major role in the food-distribution system; and the majority of food wholesaling and retailing establishments are small, inefficient, and lack modern marketing and physical distribution techniques. Product shortages and rising food prices plague the food-distribution system in the country. Also, the findings indicate that consumers in Kuwait are generally ignorant and uninformed in the areas of food nutrition and food shopping, and the lack of standardization and grading of food products makes the shopping task of the consumer more difficult.
Employee Stock Ownership Plans and the Publicly Held Corporation, a Study of Their Accounting, Financial and Economic Implications
The purpose of this study is twofold. First, the results of the study are used to isolate the impact of ESOP financing on actual firms as closely as possible. This is simply to point out many of the advantages and disadvantages of ESOP financing. Second, the results of the study are used to compare the relative costs of ESOP's with other deferred employee compensation. In general, the findings indicate that ESOP's have little to offer as a means of financing for publicly held corporations, However, they may have certain advantages when used as a part of a firm's total employee compensation package. The findings indicate that accounting rules for certain types of ESOP's tend to distort per share calculation in the early years of the plan. To correct this, ESOP shares should be considered outstanding only as they become unencumbered. The study found that a definite need exists for empirical data relating to ESOP's motivational effects. This is a key factor in determining how the ESOP will affect a firm's financial structure. Further study of this aspect would provide valuable information regarding the ESOP's effect on the firm's productivity.
Environmental Pollution, Material Scarcity and the Development of Aluminum Recycling Reverse Channels of Distribution
The purpose of this study was to analyze the developing organizational and management paradigms in the aluminum packaging and container industry, where reverse channels of distribution offer an excellent vehicle for studying organizations which are "closing the distribution circle." Based on the analysis, several conclusions are offered. 1. The extent to which primary manufacturers have entered aluminum packaging and container recycling and subsequently developed effective reverse channels of distribution is contingent upon needs for resources. 2. The most successful recycling programs are those which have decentralized organizations. 3. Central to beverage producers' decisions to develop extensive reverse channels of distribution is the belief that recycling is (1) a deterrent to container legislation, (2) a source of favorable publicity, (3) a source of company profits, and (4) can improve supply relationships with primary aluminum suppliers. 4. Regional beverage companies in the environmentally conscious Far West have the most successful and comprehensive recycling operations. 5. Loose organizational federations such as those of the soft drink franchise do not seem amenable to the development of reverse channels of distribution. 6. Where i t serves the needs of the enterprise, firms are developing sophisticated and efficient reverse channels of distribution. The institution of reverse channel intermediary functions reflects a new management and organizational paradigm based on environmental considerations. 7. A major stumbling block to further reverse channel development is the uncertainty caused by proposed container legislation.
Decision Criteria for Gifts Under the 1976 Tax Reform Act
The 1976 Tax Reform Act made many changes in the taxation of estate and gift transfers. Previously gifts and estates were taxed separately and the gift tax rate was 75 percent of the estate tax rate; and there was a $30,000 exemption for gifts and a $60,000 exemption for estate transfers. Under the new law the exemptions were repealed and replaced with a unified credit against the tax; and the tax on estate and gift transfers was combined into one increasing rate schedule. Under the prior law, deathbed gifts were advantageous because the gift tax paid on the transfer was excluded from the taxable estate but was allowed as a credit against the estate tax since gifts within three years of the date of death were included in the gross estate unless the estate could demonstrate that the gifts were not made in contemplation of death. Under the new law, gift taxes paid on transfers which occur within three years of the date of death are included in the taxable estate.
Financial Leverage and the Cost of Capital
The objective of the research reported in this dissertation is to conduct an empirical test of the hypothesis that, excluding income tax effects, the cost of capital to a firm is independent of the degree of financial leverage employed by the firm. This hypothesis, set forth by Franco Modigliani and Merton Miller in 1958, represents a challenge to the traditional view on the subject, a challenge which carries implications of considerable importance in the field of finance. The challenge has led to a lengthy controversy which can ultimately be resolved only by subjecting the hypothesis to empirical test. The basis of the test was Modigliani and Miller's Proposition II, a corollary of their fundamental hypothesis. Proposition II, in effect, states that equity investors fully discount any increase in risk due to financial leverage so that there is no possibility for the firm to reduce its cost of capital by employing financial leverage. The results of the research reported in this dissertation do not support that contention. The study indicates that, if equity investors require any increase in premium for increasing financial leverage, the premium required is significantly less than that predicted by the Modigliani-Miller Proposition II, over the range of debt-equity ratios covered by this study. The conclusion, then, is that it is possible for a firm to reduce its cost of capital by employing financial leverage. A secondary conclusion that can be drawn from this study is that earning power is an important variable to consider for inclusion in a regression model intended for use in investigating the effect of financial leverage on the cost of capital. The estimated partial regression coefficient of the earning-power variable was negative and highly significant in every cross-section year. Furthermore, earning power showed strong negative partial correlation with the debt-equity ratio. Therefore, omission …
A Study of Female Employees' Responses on an Attitude Survey
This study was conducted to clarify the use of an annual attitude survey by a certain company, as it relates to that company's female employees. In previous surveys using the Job Descriptive Index, it was noted that the scatter of scores about the mean for the satisfaction with Work, Pay, Promotion, Supervisor, and Co-workers sub-tests was much greater for the females than for the males. It was postulated that the female group might be composed of two or more definable subgroups which had statistically different means. It was also shown that for satisfaction with supervisor, whites had higher satisfaction than blacks. On satisfaction with promotion, persons twenty-five years or younger scored higher than did those who were fifty-five and older, and then those who were from twenty-five to thirty-four years old. All of the above differences were statistically significant at the p < .05 level. No statistically significant differences were found in groups stratified by having dependents, or by tenure. The primary hypothesis was accepted. No subsidiary hypothesis was found acceptable by this study.
Comparative Advertising as Corporate Strategy: An Investigation of Key United States Industries
This study is designed to examine comparative advertising as a viable advertising strategy in today's competitive business environment. Frequency and use of comparisons by the selected key industries and advertising agencies are investigated. Analysis is conducted to determine similarities and differences between firms who elect or avoid comparative advertising. Based on an analysis of the findings, certain conclusions are presented. The industry leader is not likely to use comparative advertising in most industries. Firms that are fourth or smaller in market share are most likely to use comparisons. However, the smallest firms, in terms of dollar sales volume, are least likely to use comparative advertising.
Attitudes of Selected Texas Police and Fire Department Association Members Toward Employee Associations and Their Participation in Collective Bargaining under Texas State Law
The purpose of the study is to investigate attitudes and opinions of police and fire association presidents and members about labor and management relations in their city and collective bargaining in general in the state. Presidents of fourteen police and fire associations were interviewed to obtain information about their experiences with collective bargaining or in seeking collective bargaining in local option elections. They were also asked about necessary changes in state and federal law on public sector collective bargaining. On the survey, the opinions of police officers, fire fighters, and private sector union members were similar. Respondents believe labor and management relations are satisfactory but not better than in past dealings. None of the private sector members believe their union is weaker at the bargaining table, while over a third of the police officers and fire fighters indicate their association is weaker. The primary reason for joining a union or association is to have more influence on issues of job and working conditions. On the survey factors, respondents agree that employee representation is necessary and worthwhile. The IAMAW is more effective in performing representational duties, followed by the fire fighters' associations and the various police associations. All three groups agree that members should support their association or union; however, IAMAW members disagree that employees be required to join. This is somewhat surprising considering union security sentiments. Police and fire fighters are not sure whether collective bargaining or strike rights are sufficient to balance their power in labor and management relations. Some recommendations are made as to the treatment of public sector unions under the law in the state of Texas.
Health Care Institutions and the Taft-Hartley Act: An Assessment of the Impact of the 1974 Amendments
The problem with which this research is concerned is that of determining the impact of the 1974 Amendments (Public Law No. 93-3 60) to the Taft Hartley Act. These amendments provided new coverage to over two million health care workers. The purpose of this study is to determine the impact of this law on labor relations in the health care industry. In retrospect, the first years following the amendments have been eventful; National Labor Relations Board cases, court decisions, increased organizing activities. Boards of Inquiry recommendations, and professional associations union functions are the most significant developments. Future research will be able to present a longitudinal analyses of these activities and investigate other important areas of health care labor relations such as nursing homes and clinics.
Retail Site Selection Using Multiple Regression Analysis
Samples of stores were drawn from two chains, Pizza Hut and Zale Corporation. Two different samples were taken from Pizza Hut. Site specific material and sales data were furnished by the companies and demographic material relative to each site was gathered. Analysis of variance tests for linearity were run on the three regression equations developed from the data and each of the three regressions equations were found to have a statistically significant linear relationship. Statistically significant differences were found among similar variables used in the prediction of sales by using Fisher's Z' Transformations on the correlation coefficients. Eight of the eighteen variables used in the Pizza Hut study were found to be statistically different between the two regions used in the study. Additionally, analysis of variance tests were used to show that traffic pattern variables were not better predictors than demographic variables.
A Study of the Functions Performed by Store Managers in Chain Supermarkets
The problem with which this dissertation is concerned is that of determining the true role performed by the chain supermarket store managers. A comparative study is made of chain supermarket store managers, supermarket chain-level managers, and non-food chain retail store managers and their ranking and rating of the importance of fifteen work functions ordinarily performed by retail store managers. The hypotheses of the study state that there will be a statistically significant difference in the rankings and ratings of the importance of the work functions in each of the six paired comparisons between respondent groups. In comparing chain supermarket store managers to non-food chain retail store managers, there is a statistically significant difference in their ranking of the following work functions: (1) overseeing all forms of security and enforcing store rules, company policies, laws, and other regulations; (2) handling employee disputes and discipline and assuring proper appearance and dress; (3) directing merchandising-- space allocation and display--out-of-stock, pricing, stock rotation, etc.; (4) developing good community relations by participating in civic affairs, cooperating with charities, taking part in local business activities, etc.; and (5) scheduling number of hours and employees needed. When supermarket chain-level managers are compared with nonfood chain retail store managers, there is a statistically significant difference in the ranking of the following seven work functions: (1) interviewing, hiring, and discharging of employees; (2) handling employee disputes and discipline and insuring proper appearance and dress of employees; (3) directing merchandising--space allocation and display-- out-of-stock, pricing, stock rotation, etc.; (4) developing 3 good community relations by participating in civic affairs, cooperating with charities, taking part in local business activities, etc.; (5) scheduling number of hours and employees needed; (6) delegating responsibility and authority to subordinates by allowing them to make decisions within their assigned area of responsibility; and (7) maintaining company …
The Evaluation and Control of the Changes in Basic Statistics Encountered in Grouped Data
This dissertation describes the effect that the construction of frequency tables has on basic statistics computed from those frequency tables. It is directly applicable only to normally distributed data summarized by Sturges' Rule. The purpose of this research was to identify factors tending to bias sample statistics when data are summarized, and thus to allow researchers to avoid such bias. The methodology employed was a large scale simulation where 1000 replications of samples of size n = 2 ᵏ⁻¹ for 2 to 12 were drawn from a normally distributed population with a mean of zero and a standard deviation of one. A FORTRAN IV source listing is included. The report concludes that researchers should avoid the use of statistics computed from frequency tables in cases where raw data are available. Where the use of such statistics is unavoidable, the researchers can eliminate their bias by the use of empirical correction factors provided in the paper. Further research is suggested to determine the effect of summarization of data drawn from various non-normal distributions.
An Inquiry into Selected Communication Problems Inherent in Financial Statement Certification and Investor/Creditor Response in Light of the Recommendations of the Commission on Auditors' Responsibilities
Business organizations disclose financial Information to a wide range of audiences through the medium of audited financial statements. Distinct classes of readers come in contact with these statements—each reader possessing varying degrees of financial expertise. Readers as "semantic reactors" develop their own expectations and interpretations of the messages management and the auditor are attempting to convey. In the process, many readers look upon the auditor's report as a "symbol" or seal of approval. The purposes of this study were to assess the role that communication theory plays In the auditor's attestation, to examine the perceived communication effects of the expanded auditor's certificate versus the current auditor's certificate, and to recommend ways in which communication problems can be dealt with more effectively. It was concluded that a communication problem does exist in relation to the auditor's report, and communication theory can play a distinctive role in reducing the magnitude of this problem. The profession should continue to seek answers as to the proper role of the auditor and management in relation to audited financial statements, as well as to settle the question concerning whom the statements are intended to serve.
A Study of the Collective Bargaining Process After Issuance of the Certification of Representative and an Analysis of Similarities in Ratified Contracts
This project explored the period immediately following the NLRB certification of the representation election wherein a Certification of Representative was actually issued. The intent was to examine the ultimate effects of the collective bargaining process after a labor organization was recognized as the official bargaining agent for a bargaining unit. The main purpose of this study was to investigate the collective bargaining process between two established dates: (1) the date the union was certified the collective bargaining agent, and (2) the date a collective bargaining agreement, if any, was obtained. Study data and findings were organized and presented by four research hypotheses. Hypothesis 1 (once a collective bargaining agent is certified as the collective bargaining representative by the NLRB, it will negotiate a collective bargaining agreement) was not supported by total elections for both fiscal years combined; however, responses received percentages resulted in a collective bargaining achievement. Hypothesis 2 (there will be no difference in the amount of time required to negotiate and ratify a collective bargaining agreement following a consent election as compared with stipulated consent or directed elections) was not supported by the research responses received. Hypothesis 3 (once a collective bargaining agreement is negotiated and ratified, it will be renewed at its expiration date) was supported, the majority of elections to account for in all three situations resulted in subsequent contracts negotiated. Hypothesis 4 (there will be no real difference in basic items negotiated in the collective bargaining agreements) was also supported, the categories mentioned would be most important to the union, and center around three main issues: wages, union security and grievance arbitration procedures.
The Use of Shared Service Arrangements by Member Hospitals of the Dallas Hospital Council
This study was designed to assess the types of shared service arrangements and the degree of commitment as evidenced by the incorporation of policy statements displayed toward the sharing concept evident in the Dallas-Fort Worth hospitals. The purpose of this research, then, was to identify and evaluate present utilization of shared arrangements to establish a base for comparison and recommendations for future participation by the various categories of hospitals. The conclusions derived from the findings include the following: 1. Shared services promise to be a continuing factor in the operation of the health care industry in the future. 2. Governmental influence and regulation will expand into every area of health care. Hospital administrators must take every opportunity to contribute input to the formulation of these regulations. 3. The selection of products or services to be shared must be handled in a systematic manner complete with a control system to assure continued quality levels. 4. Standardization of product specifications is the single largest obstacle to the expansion of the shared service concept. This obstacle can be removed only through the committed involvement of the medical community. 5. The sharing of services, rather than products, appears to have great potential in terms of cost containment and the optimum utilization of facilities and equipment. 6. The acceptance of the need for policy development regarding shared services is at a low level among these administrators. There appears to be a great need for research in this area to provide guidelines
Back to Top of Screen