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The Use of Concepts of Income Determination by Members of the Agricultural Sector of the Plains Area of Texas

Description: The problem with which this study is concerned is that of determining income concepts employed by members of the agricultural sector to determine change in equity of the owner of an entity. A secondary purpose was an investigation of the factors which influenced the decision model selected to determine income. Major findings of the study indicated that financial data is used differently by members of the sector and the accountant. Respondents did not agree among themselves about the information… more
Date: August 1976
Creator: Michalka, William J.
Partner: UNT Libraries
open access

The Impact on Charitable Classes in Dallas County, Texas, Resulting from Changes in the Tax Economics of Private Philanthropy

Description: Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollars. Philanthropy is partially a function of price. Absent a tax benefit, the price of charitable giving is unity. When tax benefits are available, the price of cash giving is one minus the marginal tax rate of the donor. Philanthropy is not evenly distributed among all classes of organizations. Changes in tax cost bring about changes in the distribution of gifts among organizations. Predictions ha… more
Date: August 1987
Creator: McClure, Ronnie C. (Ronnie Clyde)
Partner: UNT Libraries
open access

An Empirical Investigation of the Potential Use of Data Required by FASB Statement No. 33 by Financial Analysts in the Dallas/Fort Worth and Houston Regions

Description: In September, 1979, the Financial Accounting Standards Board issued FASB Statement No. 33, which required certain corporations to issue specified supplementary information based on constant dollars and current costs. This information is intended to show the impact of inflation on the reported earnings and capital of business enterprises. Opponents of Statement No. 33 claim that the required supplementary information is difficult to interpret and, therefore, will not be used. Proponents contend … more
Date: December 1980
Creator: Tondkar, Rasoul H.
Partner: UNT Libraries
open access

Prediction of Bankruptcy Using Financial Ratios, Information Measures, National Economic Data and Texas Economic Data

Description: The main purpose of this study is to develop a bankruptcy prediction model for the small business firm. Data was collected from the Dallas Small Business Administration (SBA), making this study specific to its decision makers. Existing research has produced models which predominately use financial ratios and information measures either independently or combined, and a few research models have used economic trends. This study varies from past studies in that it includes regional economic variabl… more
Date: December 1987
Creator: Moore, Ronald K. (Ronald Kenneth)
Partner: UNT Libraries
open access

An Exploratory Study of the Use of Accounting Information for Management Control of Faculty Salaries, Departmental Operating Expense, and Instructional Administration Expense at the Dean's Level in Selected State Colleges and Universities in Texas

Description: The purpose of this study was to determine how deans of colleges within the state-supported, four-year universities in Texas use accounting information to allocate and control resources dedicated to faculty salaries, departmental operating expense, and instructional administration expense. Conclusions: 1. Communication is better between deans and financial officers at small universities than at large universities. 2. The relationship between line and staff appears to be misunderstood at several… more
Date: December 1975
Creator: Althaus, Marlin Clinton
Partner: UNT Libraries
open access

Conceptual Foundations for Cost-Benefit Analyses in Homes for the Aging--Quantifying Resident Satisfaction

Description: The purpose of this research project is to develop concepts for doing cost-benefit analyses for governmental and nonprofit homes. Such concepts should facilitate a differential diagnosis which recognizes the wide individual differences among those served. Developing relevant concepts is a first step in measurement. An aim is to develop appropriate concepts and instruments that will make an ordinal measurement of resident satisfaction possible. This study makes no effort to develop monetary meas… more
Date: December 1975
Creator: Hyman, Ladelle M.
Partner: UNT Libraries
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