UNT Libraries - Browse

ABOUT BROWSE FEED
Income Concepts Used by Bank Loan Officers in a Metropolitan Environment
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.
A Model for the Efficient Investment of Temporary Funds by Corporate Money Managers
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.
A Computer Simulation of an International Marketing Environment
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.
Conceptual Foundation for Human Resource Accounting
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.
An Analysis of the Understanding of Authority Relationships Between Chief District Administrators and Chief Campus Administrators in Multicampus Junior College Systems
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.
A Study of Contemporary Franchising, with Particular Emphasis on Factors Leading to the Repurchase of Fast-Food Service Franchises
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.
A Study to Determine the Impact of Unscheduled Priority Tasks on Organizational Size
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.
Modern Problems and Practices of Management as Revealed in Selected Contemporary American Novels
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.
A Systems Approach to Organization Design, Employing Minimum Required Coordination as a Design Parameter
The purpose of the research effort was to investigate the relationships that exist between managerial functions and organizational structure with the specific objective of employing the managerial function of coordination as a design parameter in designing organizations.
The Changing Role of Planning in Commercial Banks: The Computer and Management Science
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.
The Total Quality Approach to Transistor Testing and Device Allocation
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.
Community Leadership and Economic Growth
This study is concerned with discovering relationships between community power structures and economic growth. The economic growth in selected Northeast Texas counties and their major cities is compared with the power structures in each of these communities during the 1944 through 1968 period.
An Evaluation of an Integrated Didactic and Experimental Training Approach for the Interpersonal Skills of Sheltered Workshop Supervisors
The purpose of this study was to evaluate the effect of a three-day session using an integrated didactic and experiential approach for training in interpersonal skills for sheltered workshop supervisors.
An Empirical Study of the Performance of the Unit Commercial Banking System of the State of Texas
The purpose of this study is to evaluate the performance of the Texas unit commercial banking system in comparison with branch banking systems, limited area branching systems, and unit banking systems.
The Impact of the Cost Schedule Control Systems Criteria on Electronics and Aerospace Contractors
The primary purpose of this study was to analyze the capability and inclination of the aerospace and electronics industry contractors to abide by the general provisions of the Cost/Schedule Control Systems Criteria (C/SCSC).
Optimization Theory in Administrative Analysis
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.
A New Gravitational Approach to Least Transportation Cost Warehouse Location
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.
Development of a Generalized Approach to Establishing Work Measurement Programs in Commercial Banks
The purpose of this research is to recommend a set of comprehensive management plans to guide the establishment and operation of work measurement programs in commercial banks.
Financial Management and the 1966 Credit Crunch: A Study of Financial Myopia
This dissertation is an analysis of the way businessmen relate to money. Specifically, it analyzes the factors contributing to the business sector's demand for funds during the period 1964-1966 in order to determine the role this demand played in the financial panic of 1966.
A Survey of Hiring Procedures and Job Requirements for Beginning Clerical Workers in Selected Firms in Belton and Temple, Texas
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.
Investing and Hedging Techniques in the Convertible Bond Market
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.
The Effects of Water Pollution Control Laws on Industrial Plant Location
The objective of this research is to determine the degree to which the recent antipollution laws will affect the location of industrial plants.
Full Costing in the Petroleum Industry and its Implications for Accounting Principles and Practices
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.
Materials Acquisition Cycles for Manufacturing Firms
The general purpose of this investigation was to identify general models of materials acquisition cycles for manufacturing firms as found in representative industries. The study further undertook to identify types of industrial situations in which the acquisition cycles display unique characteristics.
The Past, Present, and Future of Income Bonds
Why has the once fallen star of income bonds started to rise after spending over seventy years below the financial horizon? Is it because income bonds provide many of the advantages of debt financing with the non-fixed payments feature of equity financing? Could it be caused by the high yields they carry considering the risk involved? Is it the result of the large tax savings created in many cases? All of these questions are important. Eighteen years ago income bonds were one of the least respected and most disliked types of securities that a company could issue. Today they have a limited but growing use and an ever increasing acceptance. This study is an attempt to determine and give reasons for the development and use of income bonds in the past, present, and future. It traces the development of income bonds, explains the advantages and disadvantages associated with them, and prognosticates about their future.
Analysis of the Financing of Church Building Programs
This study was an analysis of current financing of building programs of selected Protestant churches in the State of Texas.
A Study and Case Analysis of Selected Current Problems of Electronic Parts Wholesalers
The purposes of this study will be to determine and pinpoint the problems of greatest current significance in electronic parts wholesaling; to describe and analyze the problems selected, utilizing case illustrations where needed to more effectively present the problem or possible solutions to the problem; and to indicate possible means of solving each problem.
Linear Programming--a Management Tool
The purpose of this thesis is to integrate the most up-to-date information on the subject of linear programming into a comprehensive and understandable treatise for the consideration of management. The value of this study, then, is determined by the effectiveness of its presentation so that management may grasp an ample understanding of the subject.
An Attempt to Determine Means of Predicting Sales Success of Salesmen of National Chemsearch Corporation
The purpose of this study is to analyze the information which is available to determine what past experience, personality and temperament traits, etc., distinguish the successful from the unsuccessful salesman, in order to have some criteria on which to base future selection.
Personnel Problems in Foremanship: Case Studies
The purpose of this study is to supply additional case material for analysis and study by the potential and beginning foreman. Since it would be impossible to cover all possible situations, only selected cases are presented. The selected cases illustrate problems in foreman-to-employee relationships, foreman-to-foreman and staff-groups relationships, and foreman-to-superior relationships. In the interest of clarity, each case was analyzed as to key points covered or contained, principles illustrated by the case, and recommendations derived from the analysis.
The Factors Influencing Out-of-State Companies to Establish Manufacturing Facilities in Dallas County
"The purpose of this study was to collect and analyze locational data on all branch maufacturing plants established in Dallas County in 1954, 1955, and 1956; these data were acquired through personal interviews in 1957. For comparative purposes the same data on branch plants established in 1959 were obtained in 1960. The following elements of the locational process were determined and analyzed: 1. Origin and character of the new plants; specifically location of home office, types of products, size and location of the plant in Dallas. 2.locational process, including company personnel assigned the task of locating a suitable site and local agencies assisting in the locational process. 3. reasons for establishing the branch plant 4. factors that influenced management to locate the plant inDallas in preference to any other locations."-- leaf 4.
A Plan for Modernization of a Small Manufacturing Firm
The purpose of this study was to analyze the operational equipment in current use at the Marshall Pottery Company and make a comparison of this equipment and modern, up-to-date equipment available and in use by other manufacturers. An attempt was made to formulate a long-range plan for developing and modernizing basic production processes and facilities at the Marshall Pottery Company.
Decentralization of Managerial Authority
This study of decentralization of managerial authority looks at the nature of authority and its relationship to organizations; factors which indicate a basis for greater decentralization of managerial authority; case studies of corporations that decentralized managerial authority; and the human relations aspects of decentralization of authority.
Growth Based on Physical Units of Production for Selected Periods, 1925-1954
It is the purpose of this study to provide growth rates based on units of physical production or output.
Accounting for Self-Insurance--Theory and Practice
This study is an investigation of the theoretical accounting viewpoints and the accounting procedures used in business practice for the origination and administration of a self-insurance program. The purpose of this study is to compare the correct theoretical accounting procedures for self-insurance planning with those used in practice today.
Guides to Executive Job Evaluation
This study will endeavor to point out, discuss, and objectify the more fundamental considerations basic to any investigation of the subject. In conjunction with the above aims, this study will include a description of the problems found in evaluating managerial positions and some of the ways these problems have been met.
Religion in Industry
The purpose of this study is to outline to interested employers and employees the developments that have taken place in the establishment of religious programs within industry. This study should stimulate thinking as to whether or not such a program will develop better inter-personal relationships in working situations.
Situation-Type Problems for Use in Elementary Accounting
The problem of this study is to develop a series of "situation-type" problems to be used in the teaching of the first course in elementary accounting at North Texas State College. The solutions for the problems were prepared contemporaneously with the problems to save the instructor's time when the problems are used. These problems are to include the phases of accounting of theory and principles in addition to the recording and classifying.
Union Attitudes Toward Job Evaluation
Because union attitude toward formal systems of job evaluation can make or break proposed or existing installations, the ferreting out of these attitudes is of utmost importance in achieving mutual understanding which is necessary for a successful program. The purpose of this study was to determine the consensus of unions toward job evaluation and to obtain some indication of just how wide the variation in attitude actually is.
An Analysis of the Progress of Unions in Organizing Professional Engineers
The problems of this research report were threefold: 1. To trace the history of the unionization of engineers from its inception to the present time. 2. To present the arguments of those individuals and groups who practice and favor engineering unionization, and to set fort the counter-arguments of those individuals and groups who reject unionization for engineers. 3. To summarize the facts and opinions discovered and, in view of these findings, to draw conclusions on the merits and the trend of engineering unionization.
Growth Based on Corporate Sales for Selected Periods, 1925-1954
The first problem involved in this study is to determine what growth is. The second problem of this thesis is to determine the characteristics of growth during the previous economic epochs. The third problem is to determine what companies are growing. This will be accomplished by the use of a representative list of American corporations.
Personnel Management Curricular Requirements of Member Schools of the American Association of Collegiate Schools of Business
The general purpose of this study is to determine the principal curricular requirements in the field of personnel management which now are prescribed by member institutions in the American Association of Collegiate Schools of Business.
Executive Compensation Practices of Twenty-Five Texas Companies
The specific purpose of this study will be: (1) to find what factors determine the amount of pay that executives in twenty-five Texas companies receive, and how personal factors are ranked in setting their salaries; (2) to determine present and proposed utilization of formal job evaluation methods among the twenty-five Texas companies in setting executive salaries; (3) to find which methods of remuneration are used for executives of different levels in the twenty-five Texas companies; (4) to determine who has the final responsibility for the administration of executive salaries in the twenty-five Texas companies; and (5) to determine the means used in appraising executive merit or worth in determining salary adjustments while an individual remains in the same position.
Organization of the Controller's Division, Dallas Assembly Plant of the Ford Motor Company
The purpose of this study was to conduct a case study of the controller function of one of the assembly plants, which is typical in organization and functions of all the assembly plants within the Ford Division. The Controllership of the Dallas Assembly Plant of the Ford Motor Company was studied, and its functions and relationship to management were shown.
A Study of the Shopping Goods Trade Flow from Lewisville, Lake Dallas, Sanger, and Valley View, Texas
"The purpose of the study is to determine the trading centers that receive significant amounts of shopping goods trade flow from the communities surveyed. The position that the Denton trading center holds as a source of shopping goods for households in these communities is compared with the postions held by some competing trading centers. This study is made in cooperation with the Denton Chamber of Commerce for the benefit of the merchants of Denton. It is based on a survey made in December 1953, by the Business Administration 470 (Marketing Research) class of North Texas State College."-- leaves 1, 58.
A Survey of Programs for Developing Store Managers for Retail Shoe Chain Organizations
The purpose of the study was to determine the practices of a selected number of chain shoe store organizations in training management personnel for their retail shoe outlets. The data secured from these sources will also be compared with the opinions of several authorities in the field of management to determine the extent to which the practices in actual use agree with those recommended.
Advantages of Marginal Costing as Compared to the Hour Rate or Normal Costing Now Used as the Basis of Price Determination in the Forms Division
This thesis is designed to emphasize and illustrate that marginal costing is a tool of management that can make clear the how, when, why, and wherefor of the price determining affect and its results.
A Study of the Minimum Salary Commission of the North Texas Conference of the Methodist Church
"This paper is limited to a study of a sample of churches receiving support from the Commission on Minimum Salary of the North Texas Conference of the Methodist Church. It is further limited to the phases of membership, budgets, World Service, and minimum salary. The period to be covered is the four years from June, 1949, to June, 1953, during which time the Commission operated under the same principles and officers."-- leaf 1.
A Study of the Sales Growth for 100 Large Corporations
The purposes of this study are (1) an attempt to set up a standard of measurement whereby an investor can evaluate favorable or unfavorable sales growth of a particular company over a period of years, and (2) to provide a list of companies which have shown unusual ability to grow.
A Study of Uniform Certified Public Accountant Examinations, 1943-1954
The purpose of this study is to reveal the current thinking in accounting as indicated by the questioning of candidates for the CPA examinations and to prepare a topical arrangement of the questions that have appeared on the uniform CPA examinations for the last twelve years.