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open access

Trust and Governance in Hybrid Relationships: An Investigation of Logistics Alliances

Description: Transaction cost economics (TCE) theorists traditionally have classified transactions between firms as governed by either market or hierarchy. By assessing characteristics of the transaction - asset specificity, uncertainty, and frequency - firms choose the governance form which minimizes transaction costs, the costs of administering the business deal. During the 1980s, however, TCE has found itself unable to explain the proliferation of strategic alliances. These hybrid relationships seek the … more
Date: December 1998
Creator: Orr, John Patrick, 1950-
Partner: UNT Libraries
open access

Developing an Integrated Supply Chain Costing Approach for Strategic Decision Making

Description: The supply chain management discipline suggests that information sharing is paramount when attempting to achieve cost reductions and quality improvements. In many cases, the traditional accounting data used to support strategic decisions reflect inaccurate supply chain costs. This research explores the applications of managerial costing techniques, and how they can be used to improve the decision making capabilities of firms in the aerospace and transportation industries. The methodology use… more
Date: August 2010
Creator: Knipper, Michael E.
Partner: UNT Libraries
open access

An Empirical Investigation into the Information Content of Financial Accounting Standards Board Statement No. 33 Current Cost Reporting Requirement

Description: The purpose of this study was to determine the informational value of FASB Statement No. 33 current cost disclosures using the analytical technique of industry-wide decomposition analysis. The industry-wide decomposition model was used to measure the informational content of both the historical cost balance sheets (reported in the firm's annual reports) and the current cost balance sheets (prepared from the current cost disclosures) of firms in the Electric Services and Retailers industries. Th… more
Date: May 1983
Creator: Gillett, John W. (John Willis)
Partner: UNT Libraries
open access

A Study of College Selection Criteria as Applied to Three Small Rural Community Colleges in North Texas

Description: The purposes of this study were to identify criteria which influence students' decisions to attend specific colleges and to determine whether different groups of students use similar criteria. The following groups were compared: white students and minority students, males and females, older students and younger students, university-bound students and vocational students, and full-time students and part-time students. The sample used for this study was taken from the students enrolled in freshma… more
Date: August 1989
Creator: Whitt, Jerry W.
Partner: UNT Libraries
open access

Situating Cost-Benefit Analysis for Environmental Justice

Description: Cost-benefit analysis plays a significant role in the process of siting hazardous waste facilities throughout the United States. Controversy regarding definitively disparate, albeit unintentional, racist practices in reaching these siting decisions abounds, yet cost-benefit analysis stands incapable of commenting on normative topics. This thesis traces the developments of both cost-benefit analysis and its normative cousin utilitarianism by focusing on the impacts they have had on the contempor… more
Date: December 2010
Creator: Wohlmuth, Erik Michael
Partner: UNT Libraries
open access

Financial Leverage and the Cost of Capital

Description: The objective of the research reported in this dissertation is to conduct an empirical test of the hypothesis that, excluding income tax effects, the cost of capital to a firm is independent of the degree of financial leverage employed by the firm. This hypothesis, set forth by Franco Modigliani and Merton Miller in 1958, represents a challenge to the traditional view on the subject, a challenge which carries implications of considerable importance in the field of finance. The challenge has led… more
Date: December 1977
Creator: Brust, Melvin F.
Partner: UNT Libraries
open access

Texas Public School District Legal Costs and Preventive Law Practices

Description: The purpose of this study was to compare the legal costs of Texas public school districts during the school years 1980-81, 1981-82, and 1982-83 with the preventive law practices utilized by those districts. A survey was made of Texas superintendents' knowledge of school law. The data were contrasted with legal costs and the preventive law practices of the district. Two survey instruments were developed, and the case study approach was utilized. A survey was sent to the 1,101 Texas public schoo… more
Date: December 1986
Creator: Zollars, Mary Catherine
Partner: UNT Libraries
open access

A Retrospective Study: The Relationship Between Health Care Costs, Absenteeism and Body Mass Index in a Group of Municipal Employees

Description: This study evaluated the relationship of varying body mass index and average annual health care costs and absenteeism in a group of 524 municipal employees. The 269 employees with health care claims and the 487 employees with attendance records were categorized into five different BMI categories based on self-reported weight and height. Findings from the study suggest that as BMI increases, average annual health care costs and average annual absenteeism increase. However, BMI was only signifi… more
Date: August 2000
Creator: Satterwhite, Monica L.
Partner: UNT Libraries
open access

Supply Chain Network Evolution: Demand-based Drivers of Interfirm Governance Evolution

Description: Which form of exchange governance performs better in a dynamic environment? This remains an unanswered question in the transaction cost analysis (TCA) and relational exchange literatures. Some researchers purport that transactional governance provides superior performance by providing firms the flexibility to change suppliers. Others suggest that relational governance leads to superior performance because of the willingness of both parties to adapt. Reviews of TCA have turned up ambivalent empi… more
Date: August 2007
Creator: Gravier, Michael J.
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
open access

Helping Among Children

Description: This study investigated the effect of cost-of-escape on helping among children. Forty-four children between the approximate ages of six and twelve served as subjects. The experiment was performed in a natural setting using an ice cream truck. The driver (experimenter) manipulated the cost-of-escape and then had an "accident." The easy-to-escape group received their ice cream before the driver spilled 300 spoons on the ground. The difficult-to-escape group had paid for their ice cream but had no… more
Date: December 1984
Creator: Russell, Sue Ann
Partner: UNT Libraries
open access

Minimizing the Cost of Splitting in Monte Carlo Radiation Transport Simulation

Description: A deterministic analysis of the computational cost associated with geometric splitting/Russian roulette in Monte Carlo radiation transport calculations is presented. Appropriate integro-differential equations are developed for the first and second moments of the Monte Carlo tally as well as time per particle history, given that splitting with Russian roulette takes place at one (or several) internal surfaces of the geometry. The equations are solved using a standard S/sub n/ (discrete ordinates… more
Date: October 1, 1980
Creator: Juzaitis, R. J.
Partner: UNT Libraries Government Documents Department
open access

The use of micellar solutions for novel separation techniques

Description: Surfactant based separation techniques based on the solubilization of organic compounds into the nonpolar interior of a micelle or electrostatic attraction of ionized metals and metal complexes to the charged surface of a micelle were studied in this work. Micellar solutions were used to recover two model volatile organic compounds emitted by the printing and painting industries (toluene and amyl acetate) and to investigate the effect of the most important variables in the surfactant enhanced c… more
Date: December 31, 1993
Creator: Roberts, B. L.
Partner: UNT Libraries Government Documents Department
open access

An economic analysis of recordable injuries at Martin Marietta Energy Systems, Inc.

Description: The William-Steiger Occupational Safety and Health Act (OSHA) was passed by the Congress and signed by the President of the United States in 1970. This law required all companies with more than 25 employees to maintain information about each recordable injury, which is defined as any occupational illness or any work-related injury requiring more extensive treatment than first aid. However, compliance with OSHA standards did not require employers to keep records regarding the costs of recordable… more
Date: March 1, 1992
Creator: Johnson, E. K.
Partner: UNT Libraries Government Documents Department
open access

MagRad: A code to optimize the operation of superconducting magnets in a radiation environment

Description: A powerful computational tool, called MagRad, has been developed which optimizes magnet design for operation in radiation fields. Specifically, MagRad has been used for the analysis and design modification of the cable-in-conduit conductors of the TF magnet systems in fusion reactor designs. Since the TF magnets must operate in a radiation environment which damages the material components of the conductor and degrades their performance, the optimization of conductor design must account not only… more
Date: December 31, 1995
Creator: Yeaw, Christopher T.
Partner: UNT Libraries Government Documents Department
open access

Considering value of information when using CFD in design

Description: This thesis presents an approach to find lower resolution CFD models that can accurately lead a designer to a correct decision at a lower computational cost. High-fidelity CFD models often contain too much information and come at a higher computational cost, limiting the designs a designer can test and how much optimization can be performed on the design. Lower model resolution is commonly used to reduce computational time. However there are no clear guidelines on how much model accuracy is req… more
Date: December 19, 2009
Creator: Misra, John Satprim
Partner: UNT Libraries Government Documents Department
open access

Structural Diagnostics of CFRP Composite Aircraft Components by Ultrasonic Guided Waves and Built-In Piezoelectric Transducers

Description: To monitor in-flight damage and reduce life-cycle costs associated with CFRP composite aircraft, an autonomous built-in structural health monitoring (SHM) system is preferred over conventional maintenance routines and schedules. This thesis investigates the use of ultrasonic guided waves and piezoelectric transducers for the identification and localization of damage/defects occurring within critical components of CFRP composite aircraft wings, mainly the wing skin-to-spar joints. The guided wav… more
Date: February 15, 2007
Creator: Matt, Howard M.
Partner: UNT Libraries Government Documents Department
open access

An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950

Description: This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
Date: December 1993
Creator: Vollmers, Gloria Lucey
Partner: UNT Libraries
open access

The Separation of Rehabilitation from Production Costs in the Vocational Rehabilitation Workshop

Description: The problem with which this study is concerned is the separation of rehabilitation from production costs in vocational rehabilitation workshops. Within workshops there are those functions and tasks—testing, counseling, and the administration thereof—which clearly are rehabilitative. The costs of these activities, therefore, are solely rehabilitation costs. In the production area of workshop operations, however, where production and rehabilitation efforts are intertwined, two kinds of costs are … more
Date: August 1972
Creator: Houston, William Stanley, 1936-
Partner: UNT Libraries
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