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An Analysis of Labor Arbitration Hearing Procedures in the United States

Description: The problem is to determine whether there exists a common body of procedures being followed by labor/management arbitrators in the United States. The agreement to arbitrate grievance disputes is the quid pro quo for an agreement not to strike. Currently some 95 per cent of all United States labor agreements provide for arbitration as the final step in the grievance procedure. Arbitration has increased at a steady pace over the years. The American Arbitration Association reports a 330 per cent i… more
Date: August 1980
Creator: Tyer, Charles William
Partner: UNT Libraries
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An Analysis of the Factors Used by the Tax Court in Applying the Step Transaction Doctrine

Description: The step transaction doctrine is one of the judicial doctrines used by the courts to interpret tax law. The doctrine requires that a series of transactions be treated as a single transaction if the transactions share a single, integrated purpose. Many authors believe there is a great deal of uncertainty as to when the doctrine will be applied. Uncertainty and inconsistency in the application of tax law add to the complexity of the law. One of the most complex areas of tax law is Subchapter C of… more
Date: August 1987
Creator: Smith, Darlene A. (Darlene Adel)
Partner: UNT Libraries
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An Analysis of the Variables Influencing the Outcomes of Federal Court Cases Involving Antitrust Action Against Accountancy and Other Professions Brought Under the Sherman Act

Description: The overall purpose of this study was to evaluate the current status of the Sherman Act's application to the professions, with emphasis on the accounting profession. This was further stated as two purposes. 1. The primary purpose was to interpret the historical development and current status of the most important defenses used in the courts by the professions and professionals against alleged violations of the Sherman Act. 2. The second purpose was to evaluate the relative importance of variabl… more
Date: December 1980
Creator: Cunningham, Billie M.
Partner: UNT Libraries
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Application of the Materials Management Concept to the Hospital Purchasing Organization

Description: Hospitals have increasingly come under close public scrutiny in the last several years because of the constantly escalating price of health care in the United States. It has been estimated that approximately 30 per cent of a typical hospital's operational budget is devoted to purchasing consumables plus the cost of materials support. The purpose of this study is to examine and compare materials management practices of selected individual hospitals in Texas Health Services Area 5 in order to det… more
Date: May 1981
Creator: Vassar, John
Partner: UNT Libraries
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Attitudes of Selected Texas Police and Fire Department Association Members Toward Employee Associations and Their Participation in Collective Bargaining under Texas State Law

Description: 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… more
Date: December 1978
Creator: Hastings, Barbara
Partner: UNT Libraries
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Channel Conflict in the Women's Apparel Industry an Empirical Investigation of Texas Retailers' Attitudes Toward Manufacturers

Description: The problem of this investigation was to make an exploratory examination of the distribution practices of apparel manufacturers as perceived by apparel retailers. Specifically, the purposes of this study were to identify those areas of perceived conflict between women's apparel retailers and apparel manufacturers from the viewpoint of the retailer, determine if there was a relationship between select retailer variables and the quality of service that retailers perceived apparel manufacturers we… more
Date: August 1980
Creator: Beisel, John L.
Partner: UNT Libraries
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Comparative Advertising as Corporate Strategy: An Investigation of Key United States Industries

Description: 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 advertis… more
Date: August 1978
Creator: Swayne, Linda E.
Partner: UNT Libraries
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Conceptual Foundations for Cost-Benefit Analyses in Homes for the Aging--Quantifying Resident Satisfaction

Description: 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 meas… more
Date: December 1975
Creator: Hyman, Ladelle M.
Partner: UNT Libraries
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Conglomerate Performance as Influenced by Selected Management Practices

Description: 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 mater… more
Date: May 1973
Creator: Ablowich, Edgar Allen, 1913-
Partner: UNT Libraries
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Coping with Underdepreciation in the Electric Utility Industry

Description: The purpose of this study is to examine a two-part hypothesis. The first part is that underdepreciation is the cause of serious financial problems which have beset investor-owned electric utilities in recent years. The second part is that depreciation adjusted for changes in the general level of prices would do much to alleviate these problems.
Date: December 1980
Creator: Haywood, Dale
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.
Partner: UNT Libraries
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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.
Partner: UNT Libraries
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The Development and Implementation of an Effective Loan Officer Training Program in a Commercial Bank

Description: 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 t… more
Date: December 1973
Creator: Workman, Russell Mayfield
Partner: UNT Libraries
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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.
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)
Partner: UNT Libraries
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An Empirical Investigation into the Information Content of the Required Disclosure of Oil and Gas Reserve Values

Description: This empirical study is concerned with whether the oil and gas reserve value data reported by petroleum producers have been utilized by investors. Reporting reserve value data based on a present value approach is the initial step toward the development of the Securities and Exchange Commission's new accounting method called "Reserve Recognition Accounting" (RRA) for oil and gas producers. Experimentation with this new accounting concept in the oil and gas industry has been adopted as a tentativ… more
Date: August 1980
Creator: Huang, Jiunn-Chang
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)
Partner: UNT Libraries
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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)
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.
Partner: UNT Libraries
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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.
Partner: UNT Libraries
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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

Description: 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… more
Date: December 1975
Creator: Althaus, Marlin Clinton
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.
Partner: UNT Libraries
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Health Care Institutions and the Taft-Hartley Act: An Assessment of the Impact of the 1974 Amendments

Description: 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 organizi… more
Date: December 1978
Creator: Hughes, Paula Ann
Partner: UNT Libraries
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The Impact of EEO Legislation Upon Selection Procedures for Transfer, Training and Development and Promotion

Description: Legislation, court decisions, and the changing political and social climate provide evidence of the importance of the outcomes of EEO litigation involving challenged selection procedures for transfer, training and development, and promotion. These selection procedures are being challenged by more informed employees and, in many cases, result in costly litigation. Thus, organizations must be aware of the continuing developments in employment law especially as found in court decisions and related… more
Date: May 1985
Creator: Rach, Margaret M. (Margaret Mannion)
Partner: UNT Libraries
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