UNT Libraries - 117 Matching Results

Search Results

Accident versus Essence: Investigating the Relationship Among Information Systems Development and Requirements Capabilities and Perceptions of Enterprise Architecture

Description: Information systems (IS) are indelibly linked to the global economy and are indispensable to society and organizations. Despite the decisive function of IS in organizations today, IS development problems continue to plague organizations. The failure to get the system requirements right is considered to be one of the primary, if not the most significant, reasons for this high IS failure rate. Getting requirements right is most notably identified with Frederick Brooks' contention that requirements are the essence of what IT professionals do, all the rest being accidents or risk management. However, enterprise architecture (EA) may also provide the discipline to bridge the gap between effective requirements, organizational objectives, and the actual IS implementations. The intent of this research is to examine the relationship between IS development capabilities and requirements analysis and design capabilities within the context of enterprise architecture. To accomplish this, a survey of IT professionals within the Society for Information Management (SIM) was conducted. Results indicate support for the hypothesized relationship between IS development and requirements capabilities. The hypothesized relationships with the organizational demographics were not supported nor was the hypothesized positive relationship between requirements capabilities and EA perceptions. However, the nature of the relationship of requirements and EA provided important insight into the relationship leading to several explanations as to its meaning and contributions to research and practice. This research contributes to IS development knowledge by providing evidence of the essential role of requirements in IS development capabilities and in IS development maturity. Furthermore, contributions to the nascent field of EA research and practice include key insight into EA maturity, EA implementation success, and the role of IT professionals in EA teams. Moreover, these results provide a template and research plan of action to pursue further EA research in exploring EA maturity models and critical success factors, ...
Date: August 2009
Creator: Salmans, Brian R.

An Analysis as to the Causation of Leadership Style Based Upon Value System Determinants

Description: Leadership behavior has been a popular research topic for many years. Much of this research has focused upon the identification of leader behavior that is interactional or determined by the situation which influences leadership style. Current leadership theories raise the question of the relationships between leadership behavior and personal work values. The problem of this research is to investigate the relationship of leadership style with an individual's values for working. The purpose of this study is to examine the relationship between variables which characterize leadership styles and variables related to working values. The hypotheses hold that work values will correlate positively with leadership style. Data were collected through the administration of three research instruments to ninety-two managers of five business firms. The instruments were the participant cover letter providing demographic characteristics, Leader Behavior Analysis II identifying style of leadership, and Values for Working identifying personal work values. Coefficients of determination were calculated to identify possible relationships between leadership style and personal work values. No significant statistical correlation was found. The conclusion is that leadership style appears to be a function of something other than an individual's work values.
Date: December 1989
Creator: Hilpirt, Rod E.

An Analysis of Audit Risk in Associating with Reserve Information of Oil and Gas Companies

Description: This research was designed to investigate the relationship between audit risk and the conduct of the audit engagement in the specific context of an oil and gas audit. Because reserve estimates are in the financial reports of oil and gas entities (in the depreciation, depletion and amortization calculation, the limitation on capitalized costs for companies using the full-cost method, and the required supplementary disclosure for companies subject to Securities and Exchange Commission requirements) and because the reserve estimation process is considerably affected by numerous factors, there is a chance that a material error could be incorporated into the financial statement representations with which the auditor is associated. The objective of the research was to (1) identify conditions which are important in an assessment of audit risk in associating with reserve estimates, and (2) determine the impact of some of these conditions on the conduct of the audit.
Date: December 1983
Creator: Lee, Patsy Linn

Analysis of Behavioral Perceptions and Values Among Staff and User Groups of the Junior High Schools within an Independent School District

Description: This research was designed to determine if significant differences exist among the behavioral perceptions and values held by staff and user groups of all junior high schools in a selected independent school district. This study also evaluates the applicability of social profiles to describe perceived organizational behavioral characteristics. Two published, validated survey instruments were used to collect the data. The questionnaires were distributed to randomly selected teachers (staff group) and parents and Parent-Teacher Association officers (user group) from each of the five junior high schools. Of 206 sets of questionnaires distributed, 166 (80.5 percent were returned. Computer analyses of these raw data provided both individual perceptions and descriptions for each junior high school in addition to individual values for each school's staff and user group. The data results show that the social profiles of two of the five schools are perceived differently by both their staff and user groups; furthermore, there are significant differences between the values held by the staff and user groups for each of these schools. For the other three schools, there are minor differences of perception by staff and user groups of their schools' social profiles and also among the values held by the staff and user groups. The data analysis presented in this study led to three primary conclusions. These are that (1) the instruments used complement each other in an analysis of the overall description of an organization; (2) three schools, although perceived by their staff and user groups to have minor differences in behaviors and user-group values held, are similar in organizational characteristics, methods of operation, and overall perceptions; and (3) for two of the schools which are perceived to reflect significant differences in behaviors and values held by staff and user groups, the influence of these differences may require exceptionally proficient administration ...
Date: December 1984
Creator: Myers, James Arue

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 increase in the number of cases between 1966 and 1975. A study, by the Federal Mediation and Conciliation Service, has found a 300 per cent increase in cases closed between 1968 and 1978. This increase in the use of arbitration to resolve industrial disputes shows the need to analyze the hearing procedures. The results of a study of this type are useful to all concerned in the labor arbitration process.
Date: August 1980
Creator: Tyer, Charles William

Analysis of Managerial Training and Development Within Saudi Arabian Airlines

Description: The central theme of this study is to survey and critically examine existing Saudi Arabian Airlines (Saudia) Management Development Programs (MDPs) in order to determine which areas of the current programs must be given priority and greater emphasis at Saudia, as well as to ascertain MDP's effects on managers, staff managers, and supervisors. The purposes of this study are (1) to review and evaluate the progress made in managerial development at Saudia from 1972 to 1977 in terms of objectives and effectiveness, and (2) to explore the development of Saudia's managerial needs. The criteria used in this analysis are based upon managerial effectiveness. Although scattered significant differences appeared in some of the data presented in this study, no specific patterns were found among these differences, and it appeared that MDP could not produce any change in the behavior of those managers, staff managers, and supervisors who participated in it. This was a clear indication that MDP was far from achieving its objectives. Several factors contributed to this result, including misunderstanding of Saudi Arabian culture and circumstances; lack of support from top management; lack of manpower analysis; lack of cooperation, coordination, and communication between the training department and other departments at Saudia; lack of formal plans for management succession; and other reasons related directly to MDP.
Date: May 1980
Creator: Al-Dabbagh, Taher H. (Taher Hussien)

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

An Analysis of the Equity and Revenue Effects of the Elimination or Reduction of Homeowner Preferences

Description: One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.
Date: August 1987
Creator: Hall, Bethane Jo Pierce

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 the Internal Revenue Code, which governs corporate formations, redemptions, liquidations, distributions, and reorganizations. The purpose of this study was to determine if the step transaction doctrine is being consistently applied by the Tax Court and what variables affect the judges' decision in these cases. Hierarchical logit analysis was used to derive a full model and two restricted models. The full model was used to determine the predictive power of the variables that were identified and to explain the extent to which the individual variables affect the judges' decisions. One restricted model was used to test temporal stability. The other was used to test consistency when different issues of tax law are involved. The data source was the sample of step transaction cases involving Subchapter C issues decided by the Tax Court and its predecessor, the Board of Tax Appeals. Eight variables were identified to evaluate the factors discussed in the literature and major court cases involving the doctrine. Four of the variables were found to be statistically significant. The full model correctly predicted the outcome of 79.5 percent of the cases. The restricted model to test temporal stability correctly predicted the outcome of 86.3 percent of the cases. The restricted model to test the consistency of the decisions relating to a specific topic ...
Date: August 1987
Creator: Smith, Darlene A. (Darlene Adel)

An Analysis of the Relationship Between Selected Organizational Characteristics and Common Human Resource Planning Practices

Description: The purpose of the research was to test Walker's assertion that the human resource planning process of an organization is influenced by selected organizational characteristics, and to investigate Walker s typology for implementing and evaluating human resource planning systems. Chapter I introduces the research topic and provides a justification for the study. Chapter II describes the methodology and presents the findings. Chapter III analyzes the findings. The final chapter summarizes the findings and offers conclusions drawn from the research.
Date: August 1984
Creator: Rizzo, Victor J.

An Analysis of the Reliabiltiy of Management Estimates of Expected Future Net Revenues from the Production of Proved Oil and Gas Reserves

Description: The research undertaken in this study is designed to examine the reliability of management estimates of expected future net revenues from the production of proved oil and gas reserves determined in accordance with the requirements of the prediction model specified in ASR No. 253. The issue of the required disclosure of earnings forecasts has been a topic of considerable controversy for many years. Within that controversy, the most frequently encountered opposition questions the reliability and ultimate utility of earnings forecasts. Similar opposition to both past and present forecast disclosure requirements exists in the oil and gas industry. In order to examine the reliability of management estimates of expected future net revenues, a two-part analysis was conducted. In the first part of the analysis, error metrics comparing management forecasts to actual results were computed and examined. Included in the examination were various relationships among and within the computed metrics. In the second part of the analysis an attempt was made to establish the association between the error metrics and specific related variables. It was anticipated that the degree of association determined would provide evidence of the relative accuracy of management in predicting the timing and volume of future production within the framework of the prediction model.
Date: December 1984
Creator: McCarty, Thomas M. (Thomas Michael)

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 variables, including the defenses used, that have affected the outcomes of court cases involving alleged violations of the Sherman Act.
Date: December 1980
Creator: Cunningham, Billie M.

Announcement Effects of Bond Rating Changes on Common Stock Prices

Description: This dissertation examines the reaction of common stock prices to changes in bond ratings by Moody's Bond Service. The question is whether an announcement of a re-rating by Moody's is new information. There are only two studies of stock price reaction to bond changes and the results are conflicting. Pinches and Singleton (1978) [PS] concluded that any reaction comes well before the re-rating. Griffin and Sanvicente (1982) [GS] found that their portfolio test indicated that rating changes do convey new information. This was particularly true for downgradings. Both studies used monthly data and neither performed a statistical testing of residual reversals. PS provided a graph of the residuals which indicated the presence of a reversal trend. GS provided no information on this topic. This study, using daily data and the cumulative prediction error technique, finds that bond re-ratings offer new information. The results indicate that the market only partially anticipates the bond change. For the downgrades, the excess return on the announcement day is .6% which is statistically significant. The residuals reverse after the announcement day, but are not statistically significant. The upgrades do not have a significant reaction on the announcement day, but have a statistically significant negative reaction from day 1 to 10. The cumulative residual for days 1 to 10 is -2.8% with a test statistic of -3.85. This study finds as PS that there is some anticipation for both upgrades and downgrades. It extends their work by statistically testings the reversals after the announcement date and by testing the announcement day effect. There is significant abnormal return for the downgrades on the announcement day and the upgrades have a significant reversal in their residuals from day 1 to 10. This provides both support and extension of Griffin and Sanvicente's results and suggests that Moody's is offering ...
Date: December 1984
Creator: Glascock, John L. (John Leslie)

Application of Information Theory Concepts in the Investigation of the Growth Pattern of Production, Distribution and Velocity of Information

Description: The objective of this research is the investigation of the patterns of information growth to test whether there has been an "information explosion." To tackle the main problem, there are three issues which need to be addressed: (1) the concept of information dimensionality; (2) determination of common parameters to measure the amount of information within each dimension; and (3) a working definition of "explosiveness. "
Date: August 1987
Creator: Attia, Abdel-Hameed M. (Abdel-Hameed Mohammed)

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 determine the extent and manner in which they utilize the materials management concept. In addition, the investigation focuses on determining if there are any relationships between the variables of type of ownership, size and the extent to which the study hospitals utilize the materials management concept.
Date: May 1981
Creator: Vassar, John

The Association Between the Establishment of Audit Committees Composed of Outside Directors and a Change in the Objectivity of the Management Results-Reporting Function: an Empirical Investigation Into Income Smoothing Patterns

Description: The purpose of this research was to empirically examine the effect of the establishment of outside audit committees on the objectivity of the management results-reporting practices of those companies that established such committees in response to the New York Stock Exchange mandate effective June 30, 1978. Management income smoothing behavior is taken as a measurable surrogate for the objectivity of the management results-reporting practices. This research involved the testing of one research problem. The research question asks, "Will the establishment of outside audit committees by companies that had no such committees prior to the New York Stock Exchange mandate effective June 30, 1978, be associated with a decrease in the degree of smoothing in the net income series for the period after that date relative to the degree of smoothing prior to that date?" The answer to this question required the selection of an experimental and a control group. Each group was composed of fifty New York Stock Exchange listed firms. Linear and semi-log regression models were used to measure each firm's degree of income smoothing (defined as reducing the variability of a net income series about its trend line). The change in mean square errors of the experimental and control groups was compared using the chisquare and median tests. Neither the chi-square or the median test found a statistically significant increase in the objectivity of the management results-reporting function for the firms that established outside audit committees in response to the NYSE mandate effective June 30, 1978.
Date: December 1985
Creator: Roubi, Raafat Ramadan

The Banker's Acceptance: An Examination and Analysis of the Instrument and Market

Description: The purpose of this dissertation is to examine and analyze the banker's acceptance and the bankers' acceptance market. A banker's acceptance is a money market instrument used to finance the export, import, movement, and storage of goods; it begins as a trade draft, and it is termed accepted when a commercial bank guarantees payment. The banker's acceptance represents an historical evolution of the medieval bill of exchange. The banker's acceptance as we know it today first appeared in England in the 1820s. The birth of the banker's acceptance in the United States occurred with passage of the Federal Reserve Act in 1913. A survey was made of the twenty largest U.S. commercial banks in order to determine certain perceived characteristics of the banker's acceptance and the bankers' acceptance market. As a result of the survey, a new money market instrument is suggested. The new money market instrument is to be called a Banker's Acceptance Participation Certificate.
Date: May 1980
Creator: Wilson, Hoyet W.

A Behavioral Modification Analysis of the Effects of Multimedia First Aid Training on Injuries in an Industrial Setting

Description: Past research has shown a correlation between first-aid training and the reduction of injuries. This connection has been noted in off-the-job situations in addition to industrial studies. This project is an extension of those past findings with three notable differences: total population training was studied, as the intervention instead of just saturation treatment; attention was given to the effect that the half-life of training had upon injury reduction; and three randomly chosen small groups we're studied to determine short range effects. The theoretical bases from which the study hypothesis was developed originated in the Behavioral Science and Psychology literature. Discussions are developed around the mental structuring of accidental potential situations in the case of a person trained in first-aid principles. Behavior Modification was one of the principles of change that offered a.safer environment through first-aid training. Group contagion provided the setting for development of a safer place to work because of socialization to a "safe attitude." The intervention, American National Red Cross Standard Multimedia First-Aid Course, provided some of the mental developments toward modification of behavior. These were the modeling and rehearsal features of the course. A connection between group deviance and accident "proneness" led to a proposal that avoidance behavior was the resultant of the training.
Date: May 1987
Creator: Sturrock, James Lee

Budget-Related Prediction Models in the Business Environment with Special Reference to Spot Price Predictions

Description: The purpose of this research is to study and improve decision accuracy in the real world. Spot price prediction of petroleum products, in a budgeting context, is the task chosen to study prediction accuracy. Prediction accuracy of executives in a multinational oil company is examined. The Brunswik Lens Model framework is used to evaluate prediction accuracy. Predictions of the individuals, the composite group (mathematical average of the individuals), the interacting group, and the environmental model were compared. Predictions of the individuals were obtained through a laboratory experiment in which experts were used as subjects. The subjects were required to make spot price predictions for two petroleum products. Eight predictor variables that were actually used by the subjects in real-world predictions were elicited through an interview process. Data for a 15 month period were used to construct 31 cases for each of the two products. Prediction accuracy was evaluated by comparing predictions with the actual spot prices. Predictions of the composite group were obtained by averaging the predictions of the individuals. Interacting group predictions were obtained ex post from the company's records. The study found the interacting group to be the least accurate. The implication of this finding is that even though an interacting group may be desirable for information synthesis, evaluation, or working toward group consensus, it is undesirable if prediction accuracy is critical. The accuracy of the environmental model was found to be the highest. This suggests that apart from random error, misweighting of cues by individuals and groups affects prediction accuracy. Another implication of this study is that the environmental model can also be used as an additional input in the prediction process to improve accuracy.
Date: August 1986
Creator: Kumar, Akhil

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 were giving, determine whether some merchandise classifications were perceived by retailers to be greater problem areas than other merchandise classifications, to determine factors contributing to the enhancement of perceived conflict within apparel marketing channels, and to suggest remedies that would improve apparel channel relationships. The report concluded with the presentation of an apparel retailer expectation model and suggestions for additional research.
Date: August 1980
Creator: Beisel, John L.

Combined Leverage and the Volatility of Stock Prices

Description: Much has been written during the past decade to explain the relationship between financial and operating leverage and stock-price volatility. However, the relationship between combined leverage and stock-price volatility has yet to be fully explored. Mandelker and Rhee's (MR) recent study uses both operating and financial leverage in a regression (equivalent to the traditional total leverage—DTL) and shows that both types of leverage are positively associated with common stock betas. Huffman recently demonstrated that there are interactions between operating leverage and financial leverage. Therefore, MR's model could be oversimplified. This study examines the relationship between firms' combined leverage and their stock-price volatility. The study also examines industry and industry growth to see if the relationship is influenced by these factors. The question is whether DOCL is a better risk measure than DTL and whether there is an interaction between operating and financial leverage. The inferences that can be drawn from the study's results are as follows: (a) Stock risk is a function of combined leverage; (b) Industry significantly influences the relationship between stock risk and DOCL; (c) High growth increases the relationship between stock risk and DOCL; (d) Combined leverage (DOCL) is a better risk measure than total leverage (DTL). Further, the problem with the traditional total leverage measure is the omission of the interaction between DOL and DFL. This is consistent with Huffman's theory and suggests Mandelker and Rhee's model is oversimplified.
Date: August 1985
Creator: Li, Rong-Jen

Communication Quality in Information Systems Development: The Effect of Computer-Mediated Communication on Task-Oriented Problem Solving

Description: The problem motivating this research is that ineffective communication may hamper systems development efforts. Specifically germane to this study are development efforts characterized as task-oriented, and which require information-sharing and problem-solving activities. This research problem motivated an analysis of the communication process and lead to the development of a temporal framework that delineates variables associated with task-oriented, end user/systems analyst communication interactions. Several variables within this framework are depicted in two theoretical models. The first model shows the theoretical relationship between an independent variable, communication mode (represented by asynchronous computer conferencing and face-to-face conferencing), and five dependent variables: (1) the amount of information shared, (2) the significance of the information shared, (3) the comprehensiveness of the information shared, (4) the perception of progress toward the goal, and (5) the perception of freedom to participate. The second model depicts the assumed interaction between communication mode, the five variables cited above (now acting as independent variables), and a dependent variable, communication quality. There are two theoretical components of communication quality: (1) deviation from an optimal set of user requirements, and (2) the degree of convergence (unity based on mutual understanding and mutual agreement) emanating from a communication interaction. Using the theoretical models as a guide, an experiment was designed and performed to test the relationships among the variables. The experimental results led to the rejection of all null hypotheses; the results strongly favored face-to-face conferencing for solving task-oriented, information-sharing problems analagous to the case used in the present study. The findings indicate that asynchronous computer conferencing may have a detrimental effect on the thoroughness of information exchange, on the relevance of the information shared in terms of making the correct decision, and on the completeness of the consideration given to all problem dimensions.
Date: May 1986
Creator: Smith, Jill Yvonne

The Comparative Effects of Varying Cell Sizes on Mcnemar's Test with the Χ^2 Test of Independence and T Test for Related Samples

Description: This study compared the results for McNemar's test, the t test for related measures, and the chi-square test of independence as cell sized varied in a two-by-two frequency table. In this study. the probability results for McNemar's rest, the t test for related measures, and the chi-square test of independence were compared for 13,310 different combinations of cell sizes in a two-by-two design. Several conclusions were reached: With very few exceptions, the t test for related measures and McNemar's test yielded probability results within .002 of each other. The chi-square test seemed to equal the other two tests consistently only when low probabilities less than or equal to .001 were attained. It is recommended that the researcher consider using the t test for related measures as a viable option for McNemar's test except when the researcher is certain he/she is only interested in 'changes'. The chi-square test of independence not only tests a different hypothesis than McNemar's test, but it often yields greatly differing results from McNemar's test.
Date: August 1980
Creator: Black, Kenneth U.