UNT Theses and Dissertations - 1,704 Matching Results

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An analysis of business partnerships in higher education

Description: The major purpose of this study was to describe and analyze the business and higher education partnership program in one Texas community college. Secondary purposes were to describe and analyze (a) the premise of business and higher education partnerships; (b) the planning, organization, and administrative structure in a selected community college; (c) the educational benefits received by both businesses and their employees who are involved in cooperative partnerships in general and at this community college; (d) the future challenges and opportunities for partnerships at other levels of American higher education; and (e) the needed research to evaluate business and higher education partnerships.
Date: August 1992
Creator: Gerlach, Jeanne Marcum
Partner: UNT Libraries

An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations

Description: The study addresses whether differently ordered accounts receivable workprograms and task experience relate to differences in judgments, confidence levels, and recall ability. The study also assesses how treated and untreated inexperienced and experienced auditors store and recall accounts receivable workprogram steps in memory in a laboratory environment. Additionally, the question whether different levels of experienced auditors can effectively be manipulated is also addressed.
Date: December 1993
Creator: Rogers, Violet C. (Violet Corley)
Partner: UNT Libraries

An Analysis of Corporate Accounting and Reporting Practices in Bahrain

Description: The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that the desire for international legitimacy creates incentives for developing nation to adopt Western financial reporting practices. Bahrain provided an excellent environment in which to examine the two explanations since its public and closed corporations have similar economic characteristics. Only public corporations are legally required to publish financial reports. I posited that public corporations would try to gain legitimacy for their published reports by adopting Western standards, while closed corporations would not have a similar incentive. I used an interpretive framework to analyze the Bahrain socioeconomic environment and to examine the general financial reporting practices of Bahraini corporations. I found that closed corporations provided data responsive to the Bahraini environment. Public corporations, however, adopted International Accounting Standards. My analysis supported prior researchers7 findings that colonialism, the need for international legitimacy, and international audit firms were important factors in gaining acceptance for Western accounting practices. The adoption of Western financial reporting practices may be dysfunctional to a developing nation like Bahrain if these practices do not provide relevant information about corporate performance. Therefore, Bahrain, as well as other developing countries, needs to proceed cautiously before adopting Western corporate reporting practices.
Date: December 1993
Creator: Abdul-Rahim, Hassan M.
Partner: UNT Libraries

An analysis of elements of jazz style in contemporary French trumpet literature

Description: French trumpet works comprise a large portion of the contemporary standard repertoire for the instrument, and they frequently present unique stylistic and interpretive challenges to performers. The study establishes the influence of jazz upon Henri Tomasi, André Jolivet, Eugène Bozza and Jacques Ibert in their works for solo trumpet. Idiomatic elements of jazz style are identified and discussed in terms of performance practice considerations for modern-day trumpeters.
Date: August 1991
Creator: Schmid, William A. (William Albert)
Partner: UNT Libraries

An Analysis of Factors Associated with Voluntary Disclosure of Management's Responsibilities for Internal Control

Description: The purpose of this study was to identify company characteristics associated with the presence of disclosures regarding internal control in the annual report. Gibbins, Richardson and Waterhouse [1990] have developed a framework from which to examine financial disclosure,. These authors define two dimensions of a company's disclosure position; opportunism and ritualism. I examined the association between variables representing the dimensions identified by these authors and a company's decision regarding disclosure of a management report on internal control. I compared specific characteristics of companies disclosing this information to those of companies not disclosing. The dependent variable represented the presence or absence of disclosure. I used logit analysis to test the significance of the chosen characteristics relative to the decision to include or exclude a management report on internal control in the annual report. My results were consistent with the existence of ritualism with respect to this issue. Reporting on internal controls was associated with membership in the Financial Executives Institute, auditor choice, certain industry designations and prior inclusion of such a report. FEI membership was closely related to initial reporting decisions as well'. I found evidence of opportunism as well. The likelihood of reporting on internal controls was related to company size (and presumably control strength), and growth rates. I also found an association between reporting and the issuance of publicly traded securities in the succeeding year and more moderate levels of debt relative to an industry average. In addition, I found that initial reporting decisions were associated with external events relating to potential legislation of the reporting issue. This research provides insight into the corporate response to reporting on internal controls.
Date: August 1992
Creator: Tanner, Margaret Morgan
Partner: UNT Libraries

An Analysis of Factors That Influence the Involvement of Faculty in Learning Communities

Description: This research study attempts to analyze variables that influence the extent of faculty involvement in learning communities. A theoretical framework identifies three primary variable sets—faculty background, structural, and organizational/environmental.
Date: December 1995
Creator: Lapoint, Patricia A. (Patricia Ann)
Partner: UNT Libraries

An Analysis of How Interest Groups Influence the Policy-making Process for the Individuals With Disabilities Education Act of 1997

Description: This study examined the policy letters and verbal testimony transcripts submitted by interest groups to the United States Department of Education (USDE) in response to the proposed regulations pertaining to the implementation of the 1997 reauthorization of P. L. 105-17, Individuals with Disabilities Education Act (IDEA). Specifically, this study analyzed the emerging themes in the area of discipline. Responses were received from the following interest groups: (a) school administrators, (b) parents, (c) teachers, (d) state educational agencies (SEAs), (e) national educational organizations, and (f) members of the United States Congress. In addition to analyzing the emerging themes, the study compared these themes to ones found in the current literature and court cases.
Date: December 1998
Creator: Price, Laura Black
Partner: UNT Libraries

The Analysis of PCDD and PCDF Emissions from the Cofiring of Densified Refuse Derived Fuel and Coal

Description: The United States leads the world in per capita production of Municipal Solid Waste (MSW), generating approximately 200 million tons per year. By 2000 A.D. the US EPA predicts a 20% rise in these numbers. Currently the major strategies of MSW disposal are (i) landfill and (ii) incineration. The amount of landfill space in the US is on a rapid decline. There are -10,000 landfill sites in the country, of which only 65-70% are still in use. The Office of Technology Assessment (OTA) predicts an 80% landfill closure rate in the next 20 years. The development of a viable energy resource from MSW, in the form of densified Refuse Derived Fuel (dRDF), provides solutions to the problems of MSW generation and fossil fuel depletions. Every 2 tons of MSW yields approximately 1 ton of dRDF. Each ton of dRDF has an energy equivalent of more than two barrels of oil. At current production rates the US is "throwing away" over 200,000,000 barrels of oil a year. In order to be considered a truly viable product dRDF must be extensively studied; in terms of it's cost of production, it's combustion properties, and it's potential for environmental pollution. In 1987 a research team from the University of North Texas, in conjunction with the US DOE and Argonne National Laboratory (ANL), cofired over 550 tons of dRDF and bdRDF with a high sulfur Kentucky coal in a boiler at ANL. This work examines the emission rates of polychlorinated dioxins (PCDDs) and furans (PCDFs) during the combustion of the dRDF, bdRDF, and coal. Even at levels of 50% by Btu content of dRDF in the fuel feedstock, emission rates of PCDDs and PCDFs were below detection limits. The dRDF is shown to be an environmentally acceptable product, which could help resolve one of the ...
Date: August 1990
Creator: Moore, Paul, 1962-
Partner: UNT Libraries

An Analysis of Preferred Equity Redemption Cumulative Stock

Description: This dissertation examines whether Percs, Preferred Equity Redemption Cumulative Stocks, are properly priced regarding to the relevant securities, such as the underlying common stock, the long-term call option of the stock, and so on. Test results indicate that Percs were overpriced with respect to the equivalent packages composed of the relevant securities. Further tests on arbitrage restrictions show that transaction costs would prevent arbitrage profits. This dissertation also examines the market reactions to Percs offerings. Test results reveal that the market reactions to the announcement of Percs offering and the actual issuance are both significantly negative. Compared to the market reaction on common stock offering announcement, the market reaction on Percs offering announcement is weaker. The overpricing of Percs and the weaker reaction of the market suggest that Percs may have advantages in transaction costs, taxes and some corporate finance issues.
Date: May 1994
Creator: Pu, Hansong
Partner: UNT Libraries

Analysis of Reporting Compliance of Labor Relations Consultants Under Section 203 (b) of the Labor-Management Reporting and Disclosure Act, 1959

Description: This study examines the reporting compliance, as defined by section 203(b) of the Labor -Management Reporting and Disclosure Act (LMRDA), 1959, of labor relations consultants who engage in persuader activity. Organized labor suggests that the loss in union strength results, in large part, from management's use of labor relations consultants and their failure to file required reports with the U.S. Department of Labor. Two samples of labor relations consultants known to have engaged in persuader activity and two samples of those who could be engaged in persuader activity are identified. A research questionnaire is mailed to 779 of the total of 887 labor relations consultants for whom an address could be developed. Discriminant analysis using 16 variables correctly classifies 93.8 percent of the responding labor relations consultants grouped according to whether they had filed required reports. Other discriminant analyses using selected variables are also conducted. Three associated questions are answered. First, there are an estimated 850 labor relations consultants who have engaged in persuader activity or who can be presumed to have engaged in persuader activity. Of this number, almost 500 are estimated to have engaged in persuader activity and only 30 percent of these are estimated to have filed required reports. Second, the labor relations consultants surveyed is, on average, male, an attorney, is titled "president" and is located in California, Michigan or Illinois. Third, solely in the context of National Labor Relations Board election processes, the effect on the loss of the union strength caused by (1) labor relations consultants and (2) the failure of the consultants who engaged in persuader activity to file a required report cannot be determined. However, because the estimated decrease in the number of union members over the years 1960 - 1989 exceeds the number of eligible voters in N.L.R.B. elections lost by ...
Date: December 1990
Creator: Asdorian, Martin
Partner: UNT Libraries

An Analysis of Status: Women in Texas, 1860-1920

Description: This study examined the status of women in Texas from 1860 to 1920. Age, family structure and composition, occupation, educational level, places of birth, wealth, and geographical persistence are used as the measurements of status. For purposes of analysis, women are grouped according to whether they were married, widowed, divorced, or single.
Date: May 1999
Creator: Breashears, Margaret Herbst
Partner: UNT Libraries

An Analysis of Texas Special Education Due Process Hearings from September 1, 1983, to September 1, 1992: Implications for the Administration of Special Education Programs

Description: The purpose of this study was to assess the effects of selected characteristics on the outcomes of those special education due process hearings brought forth in the state of Texas from September 1, 1983, to September 1, 1992. A further purpose was to determine if district characteristics of size or location affect the likelihood of a district's becoming involved in a special education due process hearing. Data for the study was collected for all special education due process hearings conducted in the State of Texas from September 1, 1983, to September 1, 1992. A coding system was used to record the data for the study and the Chi-square test of independence was used to determine whether a relationship existed between the selected variable (hearing issue, disability classifications and restrictiveness of placement) and hearing outcome. The frequency of involvement in hearings for districts of various size and urban characteristics was displayed as a percentage.
Date: August 1994
Creator: Webb, Paula J. (Paula Jean)
Partner: UNT Libraries

An Analysis of the Ability of an Instrument to Measure Quality of Library Service and Library Success

Description: This study consisted of an examination of how service quality should be measured within libraries and how library service quality relates to library success. A modified version of the SERVQUAL instrument was evaluated to determine how effectively it measures library service quality. Instruments designed to measure information center success and information system success were evaluated to determine how effectively they measure library success and how they relate to SERVQUAL. A model of library success was developed to examine how library service quality relates to other variables associated with library success. Responses from 385 end users at two U.S. Army Corps of Engineers libraries were obtained through a mail survey. Results indicate that library service quality is best measured with a performance-based version of SERVQUAL, and that measuring importance may be as critical as measuring expectations for management purposes. Results also indicate that library service quality is an important factor in library success and that library success is best measured with a combination of SERVQUAL and library success instruments. The findings have implications for the development of new instruments to more effectively measure library service quality and library success as well as for the development of new models of library service quality and library success.
Date: December 1999
Creator: Landrum, Hollis T.
Partner: UNT Libraries

An Analysis of the Accounting System of the Quincy Mining Company: 1846-1900

Description: This historical study examines the evolution of the accounting system of the Quincy Mining Company between 1846 and 1900. The external financial reporting practices and internal accounting procedures of the firm are defined and interpreted in the context of three time periods that portray the formation, growth and maturation of the firm. Each period reflects unique economic and social conditions that are associated with changes in the firm's accounting system. A cross temporal analysis of these changes highlights three factors: the relationship between the accounting system and the labor force, the emergence of accounting as a control mechanism and the diminishing informational content of the firm's annual reports. Primary sources are used to document the perspectives of the Quincy management and to assess the motivations for accounting processes such as internal control, auditing procedures, responsibility centers and other managerial practices. This study addresses the inherent nature of accounting information and its relationship to the economic and social environment of an individual firm in the nineteenth century.
Date: December 1992
Creator: Michael, Rodney R. (Rodney Richard)
Partner: UNT Libraries

An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950

Description: This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
Date: December 1993
Creator: Vollmers, Gloria Lucey
Partner: UNT Libraries

An Analysis of the Impact of Curriculum Management Audits on Public School Systems in Texas

Description: The purposes of this study were to (1) identify the recommendations of Curriculum Management Audits conducted in Texas Public School systems, (2) determine the degree to which each of the recommendations had been implemented, and (3) determine the perceptions of stakeholders as to the factors instrumental in the real and potential impact of the audit. The researcher conducted interviews with superintendents and key central office administrators with a working knowledge of the audit report in each of the eleven Texas school districts studied. Respondents were asked to rate recommendations written for their districts using the following descriptors: Implemented, In Progress, Plan to Implement, Recommendation Modified, No Implementation. The ranking of recommendation implementation revealed that 85% of the recommendations made in the 11 audit reports reviewed in this study had received action toward implementation to some degree. Respondents were also asked to cite factors which facilitated or impeded recommendation implementation. Significant factors facilitating the implementation of recommendations were reported to be time, organizational structure/personnel and planning. The analysis of the collective recommendations revealed that school board policies were not adequate to direct the design, delivery and monitoring of curriculum when measured against audit Standard One criteria. School districts in Texas rely on the Texas Association of School Boards' policy division for policies. Findings indicate that greater alignment between the Texas Association of School Boards' policies and Curriculum Management Audit criteria must be sought in order for school districts in Texas to meet this Standard. System-wide planning, curriculum documents, and program-driven budgeting processes were other areas requiring attention of the school districts in the study. Evidence of the extent of implementation of recommendations suggests that school districts valued the audit report with its recommendations. It can be generally concluded that the Curriculum Management Audit had a positive impact on the involved school ...
Date: August 1997
Creator: Murdock, Sunnye (Sunnye J.)
Partner: UNT Libraries

An Analysis of the Incremental Information Gain in Combining Economic, Socio-Political, and Joint-Decision Characterizations in a Study of Accounting Choice: the Case of SFAS 106

Description: Typical accounting studies attempting to explain accounting method choice employ positive theoretical hypotheses and test for association between adoption method or adoption timing and economic measures that focus upon specific firm stakeholders. Such studies addressing the adoption and impact of SFAS 87, "Employer's Accounting for Pensions," yield mixed and contradicting results. Various researchers have suggested that traditional economic analysis often fails to capture important explanatory variables and is far too simplistic. The purpose of this study is to expand analysis by evaluating a particular accounting choice by means of three different characterizations. SFAS 106, "Employers' Accounting for Postretirement Benefits Other than Pensions," allows management to choose between two very different methods of adopting the standard. The principal question explored in this study is: why did managers of firms that employ defined benefit postretirement plans for benefits other than pensions choose to adopt SFAS 106 using a particular method? The research question is explored by means of three different characterizations: 1) a traditional economic characterization; 2) a sociopolitical characterization); and 3) a joint decision characterization. Logit methodology is used with method of SFAS 106 adoption as the binary dependent variable of interest. Results indicate that all three characterizations are important in understanding the SFAS 106 adoption method choice. Further, each characterization adds separate information toward comprehension of the choice, supporting the notion of the complexity of accounting choice issues.
Date: August 1996
Creator: Baker, Pamela Smith (Pamela Smith Elaine)
Partner: UNT Libraries

An Analysis of the Management and Leadership Development Training Needs of Texas Principals on the Texas State Board of Education's Core Curriculum

Description: The problem of this study was to determine training priorities as mandated by the Texas Legislature on the CORE Curriculum for Management and Leadership Development and their implications for Texas public school principals. Purposes of the study were to validate an instrument for assessing principals' training needs, to provide data for planning and delivering training for principals, to provide results to staff developers, and to develop a profile of similarities and differences in the perceptions of principals and their superordinates.
Date: December 1994
Creator: Morris, Amelia Marie
Partner: UNT Libraries