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An Empirical Investigation of the Factors Considered by the Tax Court in Determining Principal Purpose Under Internal Revenue Code Section 269

An Empirical Investigation of the Factors Considered by the Tax Court in Determining Principal Purpose Under Internal Revenue Code Section 269

Date: May 1987
Creator: Olson, William H. (William Halver)
Description: The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).
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An Empirical Investigation of the Impact of Cognitive Complexity and Experience of Programmers, and Program Complexity on Program Comprehension and Modification

An Empirical Investigation of the Impact of Cognitive Complexity and Experience of Programmers, and Program Complexity on Program Comprehension and Modification

Date: May 1986
Creator: Khalil, Omar Elnadi M.
Description: The psychological characteristics of programmers are believed to be important determinants of programming productivity. However, little evidence is available to support this contention. This investigation, motivated by the lack of such evidence, was concerned with determining the influence of the programmer's cognitive complexity (differentiation and integration) and experience on comprehending and modifying programs of different levels of complexity. Data were collected from ninty-three graduate and undergraduate students in a classroom experimental setting. In the first phase of the experiment, a background questionnaire was administered in order to collect experience and other demographic information. Also, a domain-specific Role Construct Repertory (REP) Test was administered to collect cognitive complexity information. In the second phase, the subjects were randomly assigned to either the program comprehension group or to the program modification group. Both groups used two COBOL programs of differing levels of complexity to do comprehension and modification exercises. Three sets of hypotheses were tested. The first set of hypotheses was designed to evaluate the direction and strength of the relationship between cognitive complexity and program comprehension and modification. The second set of hypotheses was designed to evaluate the combined influence of cognitive complexity and program complexity on the comprehension and modification of ...
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An empirical investigation of the influence of age, gender, and occupational level on stress perceptions, job satisfaction, organizational commitment, and turnover.

An empirical investigation of the influence of age, gender, and occupational level on stress perceptions, job satisfaction, organizational commitment, and turnover.

Date: May 2008
Creator: Cordas, Jon D.
Description: This study investigated relationships of age, gender, and supervisor level with job satisfaction, organizational commitment, stress perception, and turnover intention. The demographics were hypothesized to moderate the stress-satisfaction and commitment-turnover relationships. Hypotheses were tested using both parametric and non-parametric bootstrap methods. Subjects were taken from a national survey of 2,663 public sector IT workers. Missing data were imputed using NORM software. Ordinary least squares (OLS) regression indicated a significant direct effect from all main variables and covariates, except for age on turnover intent. No mediating effects were found. Age-Commitment was the only significant higher order modifier relationship, although Gender-Commitment explained substantial variance. LMG statistic results enabled the predictors to be rank ordered with confidence intervals. Best subset bootstrap regression explored all possible predictor orders to confirm which model explained the most variance. The original model and predictor sequence were confirmed. The bootstrap AIC statistic provided a model which maximized explained variance while optimizing parsimony. Since only age had a mediating effect, Hypotheses 1 and 2 were not supported. All other hypotheses were partially confirmed.
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An Empirical Investigation of the Interaction Effects of Leader-Member Locus of Control on Participation in Strategic Decision Making

An Empirical Investigation of the Interaction Effects of Leader-Member Locus of Control on Participation in Strategic Decision Making

Date: May 1995
Creator: May, Ruth C. (Ruth Carolyn)
Description: The purpose of this study was to test for a relationship between locus of control and participation in strategic decision making. The research model included the variables of gender, locus of control, job-work involvement and preference for participative environment as possible influences on team member participation in strategic decision making. Another feature of the model was the proposed three-way interaction effect on member participation. This interaction included member job-work involvement, member preference for participation and leader locus of control.
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An Empirical Investigation of the Lobbying Influence of Large Corporations on Selected FASB Standards

An Empirical Investigation of the Lobbying Influence of Large Corporations on Selected FASB Standards

Date: May 1988
Creator: Beckman, Ronald J. (Ronald James)
Description: The Financial Accounting Standards Board is a private sector rule making body. Congressional inquiries have questioned whether the setting of accountin standards should remain in the private sector. Congressional critics have charged that the FASB has been captured by special interests and recommended that a governmental agency assume responsibility for standard setting. Specifically, critics charge that large corporations capture the Big Eight accounting firms who, in turn, have captured the FASB. Previous capture studies have concluded that the standard setting process is pluralistic and that the FASB has not been captured. The studies have focused on the influence of the Big Eight to determine if the FASB has been captured. They assume if standards do not reflect the expressed preferences of the Big Eight, then Congressional criticisms are invalid. The studies also assume a unidirectional influence between participants in the process and have ignored the intensity of preferences of the respondents.The purpose of this study is to provide a theoretical framework to specify selection of standards that would be expected to be subject to capture. This framework also recognizes the duo-directional nature of influence. The allegations of capture were tested using the standards selected in accordance with the theoretical framework. ...
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An Empirical Investigation of the Potential Use of Data Required by FASB Statement No. 33 by Financial Analysts in the Dallas/Fort Worth and Houston Regions

An Empirical Investigation of the Potential Use of Data Required by FASB Statement No. 33 by Financial Analysts in the Dallas/Fort Worth and Houston Regions

Date: December 1980
Creator: Tondkar, Rasoul H.
Description: None
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An empirical investigation of the salient dimensions of Baby Boomer and Generation Y consumers' health care decision choices.

An empirical investigation of the salient dimensions of Baby Boomer and Generation Y consumers' health care decision choices.

Date: August 2006
Creator: Krishnankutty Nair Rajamma, Rajasree
Description: The purpose of this research is to empirically investigate consumers' health care decision choices in a dynamic market setting. The unprecedented demands on the U.S. health care system coupled with the mounting controversies surrounding health care reform suggest that consumers' health care decisions warrant empirical research attention. Toward this end, this dissertation empirically explored (1) the characteristics of consumers who possess a willingness to use non-conventional treatments over conventional treatments, (2) the characteristics of consumers who elect self-medication in lieu of health care practitioner-directed medication, and (3) the salient dimensions of consumers' channel choice for the procurement of health care products. Each of these decision choice factors were tested across two U.S. generational segments to assess whether differences existed across Baby Boomers' and Gen Yers' health care decision choices. The conceptual framework for empirical assessment is Bandura's (1986) social cognitive theory. From Bandura's social cognitive theory, a general model of healthcare decision choice is proposed to assess consumers' states of mind, states of being and states of action (decision choice). Results indicate that social cognitive factors (e.g., self-efficacy, objectivism) play an important role in each of the decision domains explored in this dissertation. Moreover, health value was found to be ...
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An Empirical Investigation of the Structural Form and Measurement Validity of the Hill Inventory

An Empirical Investigation of the Structural Form and Measurement Validity of the Hill Inventory

Date: August 1988
Creator: Blake, Faye W.
Description: This research began with the Hill Inventory. Cognitive style preference variables were classified as one of following four types: Theoretical Codes, Qualitative Codes, Social-Cultural Codes or Reasoning Modalities. A consumer behavior perspective was then used to form an alternative structure for the Hill Inventory variables. The following three constructs were proposed: Evaluation Codes, Perceptual Codes, and Reasoning Modalities. The purpose of this research was to assess the structural form and measurement validity of the Hill Inventory. Specific steps taken to accomplish this objective included: developing confirmatory factor and structural equation models; using the LISREL software package to analyze the model specifications; and assessing the validity of the questions used to measure the variables. A descriptive research design was used to compare the model specifications. The research instrument consisted of eight statements for each of twenty-eight variables for a total of 224 questions. Five-point response choices were described by the words: often, sometimes, unsure, rarely, or never. The sample consisted of 285 student subjects in marketing classes at a large university. Data analysis began by comparing the distributions of the data to a normal case. Parameter estimates, root mean square residuals and squared multiple correlations then were obtained using the LISREL ...
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An Empirical Investigation of Tukey's Honestly Significant Difference Test with Variance Heterogeneity and Equal Sample Sizes, Utilizing Box's Coefficient of Variance Variation

An Empirical Investigation of Tukey's Honestly Significant Difference Test with Variance Heterogeneity and Equal Sample Sizes, Utilizing Box's Coefficient of Variance Variation

Date: May 1980
Creator: Strozeski, Michael W.
Description: None
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An Empirical Investigation of Tukey's Honestly Significant Difference Test with Variance Heterogeneity and Unequal Sample Sizes, Utilizing Kramer's Procedure and the Harmonic Mean

An Empirical Investigation of Tukey's Honestly Significant Difference Test with Variance Heterogeneity and Unequal Sample Sizes, Utilizing Kramer's Procedure and the Harmonic Mean

Date: May 1976
Creator: McKinney, William Lane
Description: None
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Empirical Research of Decision-making Effectiveness When Using Differing Presentation Formats Under Varying Decision Tasks

Empirical Research of Decision-making Effectiveness When Using Differing Presentation Formats Under Varying Decision Tasks

Date: December 1988
Creator: Hard, Nancy J. (Nancy Jean)
Description: The purpose of this research was to determine if presentation format, given a particular task to be performed, would affect the decision-making process of financial decision makers. The problem motivating this study is the potential for managers to make inefficient decisions when they use reports which are presented inappropriately for a given task.
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An Empirical Study of Financial Analysts' Valuations Using Proposed Disclosures About Oil and Gas Producing Activities

An Empirical Study of Financial Analysts' Valuations Using Proposed Disclosures About Oil and Gas Producing Activities

Date: December 1983
Creator: Avard, Stephen L.
Description: None
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An Empirical Study of How Novice Programmers Use the Web

An Empirical Study of How Novice Programmers Use the Web

Date: May 2016
Creator: Tula, Naveen
Description: Students often use the web as a source of help for problems that they encounter on programming assignments.In this work, we seek to understand how students use the web to search for help on their assignments.We used a mixed methods approach with 344 students who complete a survey and 41 students who participate in a focus group meetings and helped in recording data about their search habits.The survey reveals data about student reported search habits while the focus group uses a web browser plug-in to record actual search patterns.We examine the results collectively and as broken down by class year.Survey results show that at least 2/3 of the students from each class year rely on search engines to locate resources for help with their programming bugs in at least half of their assignments;search habits vary by class year;and the value of different types of resources such as tutorials and forums varies by class year.Focus group results exposes the high frequency web sites used by the students in solving their programming assignments.
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An Empirical Study of Quality and Satisfaction with a Focus on Creating a Parsimonious Measurement Instrument in an Information Space

An Empirical Study of Quality and Satisfaction with a Focus on Creating a Parsimonious Measurement Instrument in an Information Space

Date: August 2014
Creator: Senn, William Donald
Description: Student satisfaction and service quality are interrelated constructs that are associated with improving student retention. This research investigated the relationships between these constructs in the context of an institution of higher education as an information system and sought to reduce the dimensionality of what have traditionally been considered orthogonal factors of these constructs in order to produce a parsimonious model and survey instrument that may be useful in assessing and predicting overall student satisfaction and overall service quality. The methods of analysis used in this study are quantitative in nature and included the use of descriptive univariate, bivariate, and multivariate analyses; exploratory factor analysis to examine latent dimensions within the data; and multiple linear regressions to measure the predictive efficacy of combinations of variables with respect to overall student satisfaction and overall service quality. It was hypothesized that the statistical treatment of the data would show that some dimensions routinely collapse, leading to possible valuable theoretical implications.
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An Empirical Study of Software Debugging Games with Introductory Students

An Empirical Study of Software Debugging Games with Introductory Students

Date: August 2015
Creator: Reynolds, Lisa Marie
Description: Bug Fixer is a web-based application that complements lectures with hands-on exercises that encourage students to think about the logic in programs. Bug Fixer presents students with code that has several bugs that they must fix. The process of fixing the bugs forces students to conceptually think about the code and reinforces their understanding of the logic behind algorithms. In this work, we conducted a study using Bug Fixer with undergraduate students in the CSCE1040 course at University of North Texas to evaluate whether the system increases their conceptual understanding of the algorithms and improves their Software Testing skills. Students participated in weekly activities to fix bugs in code. Most students enjoyed Bug Fixer and recommend the system for future use. Students typically reported a better understanding of the algorithms used in class. We observed a slight increase of passing grades for students who participated in our study compared to students in other sections of the course with the same instructor who did not participate in our study. The students who did not report a positive experience provide comments for future improvements that we plan to address in future work.
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An Empirical Study of the Causes of Military Coups and the Consequences of Military Rule in the Third World: 1960-1985

An Empirical Study of the Causes of Military Coups and the Consequences of Military Rule in the Third World: 1960-1985

Date: May 1988
Creator: Kanchanasuwon, Wichai, 1955-
Description: This study analyzed the causes of military coups and the consequences of military rule in the Third World during the 1960-1985 period. Using a coup d" etat score, including both successful and unsuccessful coups, as a dependent variable and collecting data for 109 developing nations from the World Handbook of Political and Social Indicators, The New York Times Index, and public documents, sixteen hypotheses derived from the literature on the causes of military coups were tested by both simple and multiple regression models for the Third World as a whole, as well as for four regions (Sub-Saharan Africa, Asia, Latin America, and the Middle East and North Africa) and in two time periods (1960-1970 and 1971-1985). Similarly, three models of military rule (progressive, Huntington's, and revisionist models) were analyzed to assess the consequences of military rule. The results of the study concerning the causes of military coups suggest four conclusions. First, three independent variables (social mobilization, cultural homogeneity, and dominant ethnic groups in the society) have stabilizing consequences. Second, six independent variables (previous coup experience, social mobilization divided by political institutionalization, length of national independence, economic deterioration, internal war, and military dominance) have destabilizing consequences. Third, multiple regression models for ...
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An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services

An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services

Date: May 1985
Creator: Steed, Steve A.
Description: None
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An Empirical Study of the Performance of the Unit Commercial Banking System of the State of Texas

An Empirical Study of the Performance of the Unit Commercial Banking System of the State of Texas

Date: August 1970
Creator: Powell, Richard Vernon
Description: The purpose of this study is to evaluate the performance of the Texas unit commercial banking system in comparison with branch banking systems, limited area branching systems, and unit banking systems.
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An Empirical Study of Whether the Direct Involvement of Classroom Teachers in the Decision-Making Process of a Public School District in Conjunction with Their Locus of Control Orientation Affects Their Perceptions of Job Satisfaction

An Empirical Study of Whether the Direct Involvement of Classroom Teachers in the Decision-Making Process of a Public School District in Conjunction with Their Locus of Control Orientation Affects Their Perceptions of Job Satisfaction

Date: December 1984
Creator: Smith, Don L.
Description: None
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An Empirical Study on the Use of Promotion in Hospitals

An Empirical Study on the Use of Promotion in Hospitals

Date: December 1988
Creator: Gopalakrishna, Pradeep
Description: The role of marketing and marketing communication in hospitals has grown in the last decade. The need for hospitals to make careful decisions about their marketing communication efforts is mandated, given the changes taking place in the hospital industry. The purpose of this dissertation was to conduct empirical research to determine whether for-profit and non-profit hospitals perceive and utilize promotion as a marketing strategy element. The two steps taken included: identifying important factors considered by hospital administrators and marketing staff in the development of communication messages designed for patients, hospital staff and medical staff; and testing the factors developed and studying the attitudes of hospital personnel toward promotion using a national sample of hospitals. In phase 1, focus group interviews were conducted in a surrogate for-profit hospital and a surrogate non-profit hospital. In phase 2, an original mail questionnaire was used to collect data from a sample of 80 hospitals. A total of 38 hospitals participated, providing 114 usable responses. Test statistics included content analysis, Chi-Square, Pearson correlation coefficient and Analysis of Variance. The results of the focus group study indicated the practice of marketing in hospitals is in its early growth stages and marketing is viewed as nothing more ...
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Empirical Tests of the Signaling and Monitoring Hypotheses for Initial Public Offerings

Empirical Tests of the Signaling and Monitoring Hypotheses for Initial Public Offerings

Access: Use of this item is restricted to the UNT Community.
Date: May 2006
Creator: Gordon, Sean Anthony Garnet
Description: The research questions investigated are: 1. Are the expected post-issue fractional holdings of the directors and officers, venture capitalists and institutions signals of firm value? 2. Are the expected post-issue fractional holdings of the directors and officers, venture capitalists and institutions signals of underpricing? and 3. Are the directors and officers, venture capitalists and institutions monitors of IPO investments? The signaling theory developed by Grinblatt and Hwang (1989) (GH) and the monitoring theory for IPO investments have been used to develop the hypotheses for this dissertation. Four factors make my methodology unique. These factors are: 1. I apply and test the GH IPO signaling model over a unique data set collected from the IPO prospectuses, proxy statements and annual reports; 2. I disaggregate the expected post-issue holdings of the different groups of pre-issue blockholders and insiders and hypothesizes that these individual groups represents signals of firm value and underpricing; 3. I hypothesize that these groups, in aggregate and separately, monitor IPO investments over the long term; And 4. I develop signaling and monitoring hypotheses to make predictions at the two stages of the IPO. The results show that firm value is positively related to the level of underpricing, at a ...
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An Empirically Derived Typology of Single Custodial Fathers: Characteristics and Implications for Role Adjustment

An Empirically Derived Typology of Single Custodial Fathers: Characteristics and Implications for Role Adjustment

Date: May 1990
Creator: Theurer, Gregory W. (Gregory Wayne)
Description: Eighty-seven single custodial fathers were surveyed to test the validity of previously developed typologies and/or construct a more empirically valid framework with implications for adjustment to the role. Mendes1 (1975) aggressive seekers, conciliatory seekers, conciliatory assenters, and aggressive assenters were compared to O'Brien's (1980) hostile seekers, conciliatory negotiators, and passive acceptors. In addition to demographic variables, relationship to ex-wife and child, and reasons for becoming single and obtaining custody, several personality variables were included along with measures of adjustment. One year follow-up measures of adjustment were collected to evaluate implications of typologies in adjustment. Two nearly equal groups were established in a Q type factor analysis of continuous data. Factor loadings of individual cases suggest a continuum of the two types of single fathers, rather than two distinct groups. Group differences were evaluated in a series of MANOVA and Chisquare analyses. Analysis included six factor scores from a supplemental R factor analysis of selected variables. Type I fathers are characterized as older, more passive, selfreflective, and aloof in interpersonal relationships. They are somewhat less oriented toward a relationship with their children and had felt satisfied with their wives* care of them. Alternatively, Type II fathers are younger, active, assured (not ...
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L'emploi variable des signes diacritiques dans le français tchaté : une étude variationniste en temps apparent .

L'emploi variable des signes diacritiques dans le français tchaté : une étude variationniste en temps apparent .

Date: May 2010
Creator: Al-Rashdan, Omar
Description: After providing an historical overview of the French spelling system and orthographic variation, this study analyzes selected internal (i.e., linguistic) factors and one external (i.e., social) factor that can influence the use of diacritics in online French-language chat sessions. From a corpus of synchronous computer-mediated communication, 3,855 tokens of graphemes capable of bearing diacritics were coded with the following scheme: Letter, Diacritic, Grapheme (i.e., Letter and Diacritic combined), Date of Participation, and Age Group of Participant. A multivariate (VARBRUL) analysis determined that Grapheme exerts the most influence on variation.
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Employed Stepmothers: Psychological Stress, Personal Adjustment, Psychological Needs, and Personal Values

Employed Stepmothers: Psychological Stress, Personal Adjustment, Psychological Needs, and Personal Values

Date: August 1983
Creator: Rila, Barbara A.
Description: None
Contributing Partner: UNT Libraries