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in creator/contributor: "Cochran Kendall P."  
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An Assessment of the Effect of the Investment Tax Credit on Capital Investment in Farm Supply Cooperatives in Michigan, Minnesota, North Dakota and Wisconsin

Description: The purpose of this study is to shed more light on whether the investment tax credit is effective in stimulating capital investment. The sample includes 104 local cooperatives. The majority of the data was collected from the files of the St. Paul, Minnesota, Bank for Cooperatives. The study has a single purpose of determining whether the changes to the Internal Revenue Code in the Revenue Tax Act of 1978 had an effect on the capital expenditure levels of farm supply cooperatives. In 1978 the in… more
Date: May 1986
Creator: Milacek, Emil C., Jr.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Empirical Examination of the Relationship Between Audit Committees and the Displacement of Accounting Firms

Description: The purpose of this research was to empirically examine the relationship between audit committees and the changing of independent accounting firms, especially those independent auditor changes in which accounting firms are displaced as auditors by accounting firms that are in the larger-sized category. This research involved the testing of two different, but closely related questions. The first research question asks, "Does the existence of an audit committee of a board of directors partially e… more
Date: December 1982
Creator: Campbell, Walter McNeil, III
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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 requirement… more
Date: December 1983
Creator: Lee, Patsy Linn
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Venture Capital Investment and Protocol Analysis

Description: This study used protocol analysis to identify key variables in the venture capital investment decision-making process. The study used a fictional business plan which was based on six actual business plans. This fictional business plan was presented to ten venture capitalists who were asked to review it to decide whether to interview the investee. The protocols obtained from these subjects were analyzed to determine patterns within the subjects' review. The sections of the business plan which we… more
Date: December 1987
Creator: Pfeffer, Mary Graves
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Empirical Analysis of Technical Knowledge Needed by Taxpayer Service Specialists in the Areas of Partnerships, Corporations, and Subchapter S Corporations

Description: The Taxpayer Service Division contributes to the Internal Revenue Service mission of achieving the highest possible voluntary compliance with the Federal income tax law by answering questions and helping taxpayers in their return preparation efforts. These services are provided by Taxpayer Service Representatives and Taxpayer Service Specialists (TSS's). The TSS position was established in 1975 to upgrade the quality of assistance provided. TSS duties include being able to provide assistance wi… more
Date: May 1981
Creator: Colgan, Joseph C.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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 i… more
Date: May 1980
Creator: Wilson, Hoyet W.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A General Economic Study of Patterns of Government Expenditures in Thailand

Description: An analysis of Thai government expenditures demonstrates that they expanded rapidly between 1900 and 1969, due primarily to rising prices and the extension of government functions, particularly during the post-war period. In contrast, the war effect had little influence on the growth of expenditures. During the period under study, Thai government expenditures were devoted largely to general, social, and economic services, with emphasis on transportation and communication, defense, agriculture, … more
Date: August 1984
Creator: Chandraprasert, Poch
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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OPEC: A Sustained Cartel?

Description: The problem with which this paper is concerned is that of examining some ideas and predictions of some American economists about the survival of the Organization of Petroleum Exporting Countries (OPEC). This paper is divided into three parts; the first part includes the introduction, examines the importance of oil, and analyzes the history of the oil industry. This part is composed of Chapters I and II. Part two examines OPEC's formation and objectives and the cartel theory with concentration o… more
Date: May 1984
Creator: Zaher, Ghazi
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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The Chilean Experience, 1970-1981

Description: The election of a coalition of socialists and communists in 1970 and three years later, the assumption of a military government have led to much controversy around the world. This study attempts to analyze the economic conditions prevailing in Chile from 1970 to 1981. It examines the gradual deterioration of the nation's economy under the Unidad Popular government and the recovery that has taken place with the Junta Militar de Gobierno. The implementation of a market system in 1973 has been eff… more
Date: August 1981
Creator: Mackenna, Leslie R.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Medical Technology and its Relation to Health Care Costs

Description: The purpose of this study is to demonstrate that within the United States health care system, a number of institutions have evolved which have given rise to a perverse set of incentives that direct technological change. As a result of these incentives, the diffusion and utilization of new and existing technologies is carried out in a random and indiscrete fashion, subsequently placing upward pressure on the costs of health care. This analysis relies on the empirical work, observations, and writ… more
Date: August 1981
Creator: Alliston, Wiley S. (Wiley Sutton)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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 variabl… more
Date: December 1980
Creator: Cunningham, Billie M.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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The Instrumental Theories of John Dewey and Clarence Ayres

Description: The purpose of this analysis is to explain the instrumental theories of Dewey and Ayres; their analysis of societal problems and the proposed solutions; and finally their perception of the future direction of society. Dewey and Ayres both utilized the instrumental theory of value to analyze problems and propose solutions. According to this theory, something has value if it enhances or furthers the life process of mankind. Therefore, this should become the criterion to be utilized in determining… more
Date: August 1981
Creator: Ellis, Barbara Bridges
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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The Case for Reporting Free Cash Flow in Published Financial Statements

Description: The primary purpose of this dissertation is to develop the arguments for reporting directly on a company's cash flows in its published financial statements. Specifically, the Free Cash Flow (FCF) model of economist Joel Stern is analyzed and critiqued as a basis for a revised reporting scheme.
Date: December 1980
Creator: Kirkpatrick, Thomas Lee
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Coping with Underdepreciation in the Electric Utility Industry

Description: The purpose of this study is to examine a two-part hypothesis. The first part is that underdepreciation is the cause of serious financial problems which have beset investor-owned electric utilities in recent years. The second part is that depreciation adjusted for changes in the general level of prices would do much to alleviate these problems.
Date: December 1980
Creator: Haywood, Dale
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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