UNT Libraries - 102 Matching Results

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Income Concepts Used by Bank Loan Officers in a Metropolitan Environment

Description: The problem with which this study is concerned is that of the income concepts used by bank loan officers in dealing with financial information, as compared to the income concepts used by the accounting profession. A series of twenty different financial situations were designed which required the loan officer to make a decision as to an income concept before he could compute the answer to the questions in income, profit, gain, and change in wealth which were asked for in each situation. The loan officers' answers to each situation were then compared with the accountants' answers, using generally accepted accounting principles. In addition, comparisons were made between the income concepts used by the different classes of loan officers and sixteen environmental factors to determine what influence, if any, these factors might have on the answer given by the bank loan officers. The two purposes of the study were to show that bank loan officers do not calculate net income by the same methods as accountants, and to determine if there are environmental factors which would influence the method the loan officer used to compute his answers.
Date: August 1974
Creator: McGillivray, Robert E.

A Model for the Efficient Investment of Temporary Funds by Corporate Money Managers

Description: In this study seventeen various relationships between yields of three-month, six-month, and twelve-month maturity negotiable CD's and U.S. Government T-Bills were analyzed to find a leading indicator of short-term interest rates. Each of the seventeen relationships was tested for correlation with actual three-, six-, and twelve-month yields from zero to twenty-six weeks in the future. Only one relationship was found to be significant as a leading indicator. This was the twelve-month yield minus the six-month yield adjusted for scale and accumulated where the result was positive. This indicator (variable nineteen in the study) was further tested for usefulness as a trend indicator by transforming it into a function consisting of +1 (when its slope was positive), 0 (when its slope was zero), and -1 (when its slope was negative). Stage II of the study consisted of constructing a computer-aided model employing variable nineteen as a forecasting device. The model accepts a week-by-week minimum cash balance forecast, and the past thirteen weeks' yields of three-, six-, and twelve-month CD's as input. The output of the model consists of a cash time availability schedule, a numerical listing of variable nineteen values, the thirteen-week history of three-, six-, and twelve-month CD yields, a plot of variable nineteen for the next thirteen weeks, and a suggested investment strategy for cash available for investment in the current period.
Date: August 1974
Creator: McWilliams, Donald B., 1936-

A Computer Simulation of an International Marketing Environment

Description: The purpose of this study is to develop a simulator which would bridge the gap between theory and reality for the student of international marketing. The simulator developed is a computerized business game entitled "The International Marketing Simulator." The International Marketing Simulator contains a description of the model, player's manual, and scenario section, Incorporated in this section is information on how to input decisions into the computer game. The International Marketing Simulator also contains information on the functioning of the International Marketing Simulator. Some of the functions discussed were the demand function, production function, and the promotion function. When the demand function was discussed it was noted that price and promotion were interrelated. The last part of the International Marketing Simulator is a detailed story of each of six foreign countries which are used in the International Marketing Simulator. This section is called the scenario section since each country has a story about it which "sets the stage" for the computer game. There were four parts to the verification process of the International Marketing Simulator. The four parts were (1) making trial program runs an an IBM 360 computer, (2) verifying the logic of the model of the International Marketing Simulator, (3) students participating in making trial runs on the International Marketing Simulator, (4) conducting a before-after study with a control group.
Date: May 1974
Creator: Chiesl, Newell E.

Conceptual Foundation for Human Resource Accounting

Description: With the current strain on the world's material resources and the increase in their cost, a constant pressure is building to increase the productivity of human resources. Adding, to the strain is the increasing demand of society for a higher quality of life through more meaningful work. Responding to both of these pressures requires decisions that simultaneously meet the goals of organizations and the needs and values of employees. To make the kind of decisions demanded by this dual priority of human effectiveness and improved quality of life, information is needed to: 1. Improve understanding of the nature and scope of human resource expenditures; 2. Improve selection, retention, and motivation of employees; 3. Allocate money spent on human resources; 4. Overhaul the approach to communication among managers, between managers and other employees, and between the organization as a whole and outside parties; 5. Expand the scope of internal and external reports to deal with social as well as financial accomplishments. The ultimate objective of this research is to develop a human resource model and a heuristic for developing empirical support which can be useful to businessmen seeking to increase human effectiveness and improve the quality of life. The model merges several previously unrelated theories dealing with human resources and in the process contributes some new concepts.
Date: May 1974
Creator: Flowers, Vincent S.

An Analysis of the Understanding of Authority Relationships Between Chief District Administrators and Chief Campus Administrators in Multicampus Junior College Systems

Description: One of the newest organizational developments in the junior college world is the multicampus junior college system. The purpose of this study was to determine whether there is a difference in the understanding of authority relationships between chief district administrators and chief campus administrators in multicampus junior college systems. This information should be valuable to junior college administrators who are now, or will be, faced with the problem of clarifying this authority relationship in daily activities and future planning. The semantic differential was the measuring instrument used in this study. Its use required that a questionnaire be developed to include functions to be differentiated against a set of corresponding bi-polar adjectives. The functions selected were evaluated by several individuals experienced in multicampus junior college administration. The nine pairs of bi-polar descriptive adjectives selected were from general adjectives previous factorial studies showed to have high factor loadings on either the evaluative, potency, or activity dimensions of connotative meaning.
Date: December 1972
Creator: VanTrease, Dean Paul

A Study of Contemporary Franchising, with Particular Emphasis on Factors Leading to the Repurchase of Fast-Food Service Franchises

Description: This study explores the question of whether repurchasing of service establishments is an inherent characteristic of service franchising. The answer to this question holds substantial consequences for the economy and for public policy toward franchising.
Date: August 1972
Creator: Tinnery, Terry Jack, 1942-

A Study to Determine the Impact of Unscheduled Priority Tasks on Organizational Size

Description: This study is directed to the problem of the quantitative determination of the number of additional personnel required in an organization for servicing unscheduled priority tasks without delaying the completion of scheduled tasks. The manager of an organization which has been enlarged in order to respond adequately to the random arrival of priority requests may face criticism if the organization appears to be "overstaffed" during periods when only "routine" service requirements must be met. An audit team oriented toward accounting-type data may be reluctant to accept a manager's justification of his organization's size if the justification is based primarily on nonquantitative arguments.
Date: August 1972
Creator: Chandler, William Gray

Modern Problems and Practices of Management as Revealed in Selected Contemporary American Novels

Description: This study is an examination of the hypothesis that selected contemporary American novels offer vivid illustrations of modern problems and practices of management as seen in business and industry. Too often, university management courses treat management processes as isolated cases in limited and static settings. Novelists, on the other hand, treat these same processes in a broader context and often deal quite subtly and perceptively with everything from the mammoth corporation to the single proprietorship. Students proposing to become businessmen, therefore, should benefit from this novelistic perspective so frequently overlooked.
Date: May 1972
Creator: Ashley, Janelle Coleman 1941-

The Changing Role of Planning in Commercial Banks: The Computer and Management Science

Description: This dissertation examines the relationship between computer technology and management science and changes in the role of profit planning within the commercial banking system of the U.S.A. The objective of the study is to develop a generalized profit-planning model which employs the existing decision processes to create pro-forma financial statements for a commercial bank. The study concentrated on the 300 largest commercial banks (ranked by deposits as of December 31, 1969) of the Federal Reserve System. These particular banks held the greatest potential for having a Planning Department, the computing capability necessary for problem solving, and a Management Science Department actively employing management science techniques to profit-planning problems. The research for the dissertation included an in-depth study of secondary sources, an interrogation of commercial bank executives and a detailed questionnaire which was submitted to each of the 300 largest banks. Sponsorship for the Financial Planning Questionnaire was obtained from the Southwestern Graduate School of Banking at Southern Methodist University, Dallas, Texas. The sponsorship helped obtain a large sample return (in excess of 50.0 percent) and thereby increased the statistical reliability of the results of the study.
Date: August 1971
Creator: Colin, J. W.

The Total Quality Approach to Transistor Testing and Device Allocation

Description: The purpose of this study is to design a transistor conversion system oriented toward quality categories rather than toward devices. Underlying this purpose are two working hypotheses: First, quality categories can be developed by capitalizing on transistor total quality and convertibility; second, a transistor conversion system oriented toward quality categories is superior to existing device-oriented methods.
Date: May 1971
Creator: Novak, Jarry Vaclav

Optimization Theory in Administrative Analysis

Description: The thesis of this study is that modern optimization theory is a natural extension of classical optimization theory. As such, modern optimization theory will be applied to administrative problems only after interpretive studies are made that provide (1) an explanation of the general theoretical development of the techniques of modern optimization theory, (2) computational algorithms for implementing the techniques of modern optimization theory, (3) detailed demonstrations of the computational aspects of each technique and its corresponding algorithm, and (4) an identification of the types of problems to which these techniques are applicable.
Date: August 1970
Creator: Brown, Kenneth Sherron

A New Gravitational Approach to Least Transportation Cost Warehouse Location

Description: The purpose of this study is to examine single facility warehouse location models. The need for such a study is primarily two-fold. First, single facility warehouse location models which determine an alleged optimum location through a coordinate system have been developed. Secondly, the need for additional research is necessary because the approaches involving linear programming, simulation, or heuristic programming do not by definition generate an optimal location.
Date: May 1970
Creator: Van Auken, Stuart, 1941-

A Survey of Hiring Procedures and Job Requirements for Beginning Clerical Workers in Selected Firms in Belton and Temple, Texas

Description: This study was an analysis of the hiring procedures and job requirements for beginning clerical workers in selected firms in Belton and Temple, Texas. The study specifically attempted to determine the minimum employment standards for clerical workers and to determine the procedures used in screening applicants for employment.
Date: January 1970
Creator: Crain, Gayle R.

Investing and Hedging Techniques in the Convertible Bond Market

Description: This study was designed to yield three types of information: (1) The degree of perfection prevailing in the parimary and secondary convertible bond markets; (2) the profit potential of various investing and hedging techniques in the convertible bond market; and (3) a judgment on whether each technique can be classified as rational or irrational.
Date: June 1969
Creator: Vinson, Charles E. (Charles Eldred)

Full Costing in the Petroleum Industry and its Implications for Accounting Principles and Practices

Description: The study of the full cost method of accounting for finding costs in the petroleum industry is significant because it offers a unique opportunity to examine and emerging accounting practice and will indicate some of the reasons for a shift in the reporting practices of a portion of the industry.
Date: May 1969
Creator: Klingstedt, John P.