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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.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Inquiry into Selected Communication Problems Inherent in Financial Statement Certification and Investor/Creditor Response in Light of the Recommendations of the Commission on Auditors' Responsibilities

Description: Business organizations disclose financial Information to a wide range of audiences through the medium of audited financial statements. Distinct classes of readers come in contact with these statements—each reader possessing varying degrees of financial expertise. Readers as "semantic reactors" develop their own expectations and interpretations of the messages management and the auditor are attempting to convey. In the process, many readers look upon the auditor's report as a "symbol" or seal of… more
Date: May 1979
Creator: Hemingway, James R.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

A Model for Optimal Interspousal Transfers in Estate Planning

Description: The problem with which this study is concerned is that of determining the optimal transfer of property from a decedent to his surviving spouse. A secondary problem addressed is whether equity between common law states and community property states in the application of the estate tax provisions has been achieved through the allowance of the marital deduction. From this analysis decision criteria were developed to aid taxpayers and their advisors in determining optimal property transfers to a su… more
Date: December 1979
Creator: Pulliam, Dale R.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Decision Criteria for Gifts Under the 1976 Tax Reform Act

Description: The 1976 Tax Reform Act made many changes in the taxation of estate and gift transfers. Previously gifts and estates were taxed separately and the gift tax rate was 75 percent of the estate tax rate; and there was a $30,000 exemption for gifts and a $60,000 exemption for estate transfers. Under the new law the exemptions were repealed and replaced with a unified credit against the tax; and the tax on estate and gift transfers was combined into one increasing rate schedule. Under the prior law, … more
Date: December 1977
Creator: Byars, Richard B.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Employee Stock Ownership Plans and the Publicly Held Corporation, a Study of Their Accounting, Financial and Economic Implications

Description: The purpose of this study is twofold. First, the results of the study are used to isolate the impact of ESOP financing on actual firms as closely as possible. This is simply to point out many of the advantages and disadvantages of ESOP financing. Second, the results of the study are used to compare the relative costs of ESOP's with other deferred employee compensation. In general, the findings indicate that ESOP's have little to offer as a means of financing for publicly held corporations, Howe… more
Date: August 1977
Creator: Hennessee, Patrick A.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

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… more
Date: May 1974
Creator: Flowers, Vincent S.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Segment Definition for Financial Reporting by Diversified Firms

Description: Both revenues and earnings of diversified firms are increasingly being reported, to the government and the public, on a subentity basis. Adequate criterial foundations do not exist to permit the effective general prescription of specific segment delineations, nor is it known whether such criterial assists can be usefully developed.Demands for segmentation in financial reports are currently intense. Actual reporting practices are largely nonstandardized as to either the definition of segments em… more
Date: May 1974
Creator: Bostrom, Donald E.
Item Type: Refine your search to only Thesis or Dissertation
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
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

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… more
Date: August 1974
Creator: McGillivray, Robert E.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

The Origination and Evolution of Double-Entry Bookkeeping to 1440

Description: The problem of this investigation is that of determining how double entry bookkeeping originated and evolved during the thirteenth, fourteenth and fifteenth century in mediaeval Italy and its influence on capital formation. The methodology of this study included the use of both primary and secondary sources of information. Great reliance was placed upon a direct examination of original documents found mainly in the State Archives of Genoa, Florence, Milan and Venice. Because this is basically a… more
Date: May 1974
Creator: Martinelli, Alvaro
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Study of the Effects of Conservatism on the Evidential Sample-Size Decisions Made by Auditors

Description: This research was undertaken to test the effects of conservatism on the decisions made by auditors. The evaluation of the research results provided by the two psychological tests indicated that, when measured on the construct of resistance to change, auditors as a group are essentially heterogeneous and slightly conservative. However, the auditors' test scores on the construct of aversion to risk reflected a homogeneous group who were distinctly conservative. Based on these results, this resear… more
Date: August 1979
Creator: Sneed, Florence R.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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