UNT Theses and Dissertations - 4 Matching Results

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Decision Criteria for Gifts Under the 1976 Tax Reform Act

Description: 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 Under the new law the exemptions were repealed and replaced with a unified credit against the tax; and the tax on estate and gift transfers was combined into one increasing rate schedule.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, … more
Date: December 1977
Creator: Byars, Richard B.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Financial Leverage and the Cost of Capital

Description: 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… more
Date: December 1977
Creator: Brust, Melvin F.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Environmental Pollution, Material Scarcity and the Development of Aluminum Recycling Reverse Channels of Distribution

Description: 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 d… more
Date: August 1977
Creator: Ginter, Peter M.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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

Description: 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 rese… more
Date: May 1977
Creator: Subramanian, Bala R.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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