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A System of Selection and Human Resource Development for Small Retailers of Apparel and Accessories

Description: 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.
Date: May 1973
Creator: Burr, Patricia LeMay
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

An Analysis of the Factors Used by the Tax Court in Applying the Step Transaction Doctrine

Description: The step transaction doctrine is one of the judicial doctrines used by the courts to interpret tax law. The doctrine requires that a series of transactions be treated as a single transaction if the transactions share a single, integrated purpose. Many authors believe there is a great deal of uncertainty as to when the doctrine will be applied. Uncertainty and inconsistency in the application of tax law add to the complexity of the law. One of the most complex areas of tax law is Subchapter C of… more
Date: August 1987
Creator: Smith, Darlene A. (Darlene Adel)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

A Weak-Form Efficient Markets Test of the Dallas-Fort Worth Office Properties Real Estate Market

Description: Few areas of research in the finance literature have received greater attention than the efficient market hypothesis. Much of the research has been directed toward the securities market while very little research has been done in the real estate markets. The existing research on real estate market efficiency has been either descriptive or illustrative with very little empirical testing being performed. The major reason for the lack of empirical testing has been the inability to develop an adequ… more
Date: May 1987
Creator: McIntosh, Willard
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

An Evaluation of the Impact of Citizen Participation on the Goals for Dallas Program as Developed and Implemented by the City of Dallas, Texas

Description: 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 i… more
Date: August 1976
Creator: Rodgers, Joseph P.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

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
open access

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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An Empirical Examination of the Effects of FASB Statement No. 52 on Security Returns and Reported Earnings of U.S.-Based Multinational Corporations

Description: Prior to the issuance of Financial Accounting Standards Board Statement No. 8 (SFAS No. 8), there was a marked inconsistency in the area of accounting for foreign currency translation. Though designed to make the diverse accounting practices of multinational corporations (MNCs) more compatible, SFAS No. 8 was the subject of a great deal of criticism, eventually leading to the issuance of Financial Accounting Standards Board Statement No. 52 (SFAS No. 52). SFAS No. 52 differs from SFAS No. 8 on … more
Date: December 1986
Creator: Elsayed-Ahmed, Sameh M. (Sameh Metwally)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

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

Description: This empirical study is concerned with the usefulness of proposed supplementary disclosures for oil and gas producers to financial analysts in valuing a company. It is concerned with what supplementary information is being used, to what extent it is being used and which type of information is used most. Three main research procedures are employed. In the first procedure, the Mann-Whitney U Test is applied to determine any significant difference between valuing an oil and gas producing company u… more
Date: December 1983
Creator: Avard, Stephen L. (Stephen Lewis)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

The Impact on Charitable Classes in Dallas County, Texas, Resulting from Changes in the Tax Economics of Private Philanthropy

Description: Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollars. Philanthropy is partially a function of price. Absent a tax benefit, the price of charitable giving is unity. When tax benefits are available, the price of cash giving is one minus the marginal tax rate of the donor. Philanthropy is not evenly distributed among all classes of organizations. Changes in tax cost bring about changes in the distribution of gifts among organizations. Predictions ha… more
Date: August 1987
Creator: McClure, Ronnie C. (Ronnie Clyde)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

A Study of the Implementation and Utilization of the Merit Systems Protection Board in Adverse Action Cases

Description: The purpose of this study was to examine the effectiveness of the Civil Service Reform Act of 1978 on the federal civil service through the establishment of the Merit Systems Protection Board. The Civil Service Reform Act of 1978 was designed to correct many of the abuses which existed under the Civil Service Commission related to appeals procedures and inefficiency within the federal government. The majority of data collected for this study were obtained from the Dallas field office of the Mer… more
Date: August 1981
Creator: Goodwin, Douglas J.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Application of the Materials Management Concept to the Hospital Purchasing Organization

Description: Hospitals have increasingly come under close public scrutiny in the last several years because of the constantly escalating price of health care in the United States. It has been estimated that approximately 30 per cent of a typical hospital's operational budget is devoted to purchasing consumables plus the cost of materials support. The purpose of this study is to examine and compare materials management practices of selected individual hospitals in Texas Health Services Area 5 in order to det… more
Date: May 1981
Creator: Vassar, John
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

A Model for Optimal Interspousal Transfers in Estate Planning

Description: The problem with which this study is concerned is that of determining the optimal transfer of property from a decedent to his surviving spouse. A secondary problem addressed is whether equity between common law states and community property states in the application of the estate tax provisions has been achieved through the allowance of the marital deduction. From this analysis decision criteria were developed to aid taxpayers and their advisors in determining optimal property transfers to a su… more
Date: December 1979
Creator: Pulliam, Dale R.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

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
open access

A Study of Factors Influencing Plant Location Decisions in Texas as Viewed by Texas Community Leaders and Out-of-State Manufacturing Executives

Description: This dissertation has two major sections. The first section focuses on analyzing objective data gathered from public sources to investigate factors influencing industrial location to Texas. Areas of investigation include (1) where Texas stands--on economic, demographic, sociologic, climatic, and technological terms--in relation to the remaining forty-seven contiguous states; (2) what are the locational characteristics of Texas compared to other states; and (3) what types of industry move to Tex… more
Date: December 1984
Creator: Mekhaimer, Abdelaziz G. (Abdelaziz Gamil)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

The Use of Shared Service Arrangements by Member Hospitals of the Dallas Hospital Council

Description: 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 th… more
Date: May 1979
Creator: Griffin, Adelaide, 1952-
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Channel Conflict in the Women's Apparel Industry an Empirical Investigation of Texas Retailers' Attitudes Toward Manufacturers

Description: The problem of this investigation was to make an exploratory examination of the distribution practices of apparel manufacturers as perceived by apparel retailers. Specifically, the purposes of this study were to identify those areas of perceived conflict between women's apparel retailers and apparel manufacturers from the viewpoint of the retailer, determine if there was a relationship between select retailer variables and the quality of service that retailers perceived apparel manufacturers we… more
Date: August 1980
Creator: Beisel, John L.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

An Empirical Analysis of Technical Knowledge Needed by Taxpayer Service Specialists in the Areas of Partnerships, Corporations, and Subchapter S Corporations

Description: The Taxpayer Service Division contributes to the Internal Revenue Service mission of achieving the highest possible voluntary compliance with the Federal income tax law by answering questions and helping taxpayers in their return preparation efforts. These services are provided by Taxpayer Service Representatives and Taxpayer Service Specialists (TSS's). The TSS position was established in 1975 to upgrade the quality of assistance provided. TSS duties include being able to provide assistance wi… more
Date: May 1981
Creator: Colgan, Joseph C.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

An Investigation of the Management Accounting Framework for Performance Evaluation in American Multinational Enterprises

Description: The development of adequate performance evaluation techniques for appraising foreign subsidiaries and their managers in an environment different from their domestic ones has been suggested as an area where management accounting should be extended. This study concerned the performance evaluation of foreign subsidiary managers with the following objectives: (1) to examine the relationships among environmental factors and foreign subsidiary performance, (2) to develop a multinational enterprise (M… more
Date: May 1982
Creator: Abdallah, Wagdy M. (Wagdy Moustafa)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Study of the Collective Bargaining Process After Issuance of the Certification of Representative and an Analysis of Similarities in Ratified Contracts

Description: 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 cer… more
Date: May 1979
Creator: Pulich, Marcia Ann
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Personal Value Systems of American and Jordanian Managers: A Cross-Cultural Study

Description: The objectives of this study are: (1) to explore the personal value systems of Jordanian managers; (2) to examine the relationship between the personal values of Jordanian managers and their behavior (i.e., decision making); and (3) to compare the personal value systems of Jordanian and American managers. To achieve the first and the second objectives, England's (1967) Personal Value Questionnaire (PVQ) and the Behavioral Measurement Questionnaire have been respectively utilized. To achieve the… more
Date: May 1990
Creator: Hayajneh, Abdalla F. (Abdalla Farhan)
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
open access

Impact of Tax Complexity on Taxpayer Understanding

Description: The purpose of this study is to determine the effect tax complexity has on taxpayers' understanding of the tax law. The individual income tax system in the United States is based on self assessment by the taxpayer. A self assessing system requires a high level of voluntary compliance by the participants. Taxpayers who file returns on time and file correctly are considered to be in compliance with the tax law. A taxpayer who cannot understand the rules for tax reporting logically does not have t… more
Date: December 1989
Creator: Martindale, Bobbie Cook
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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

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).
Date: May 1987
Creator: Olson, William H. (William Halver)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

A Study of Open Code Dating in Grocery Retailing in Dallas County

Description: 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 … more
Date: December 1974
Creator: McGown, Kirby Lee
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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