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An Analysis of the Factors Used by the Tax Court in Applying the Step Transaction Doctrine

Description: The step transaction doctrine is one of the judicial doctrines used by the courts to interpret tax law. The doctrine requires that a series of transactions be treated as a single transaction if the transactions share a single, integrated purpose. Many authors believe there is a great deal of uncertainty as to when the doctrine will be applied. Uncertainty and inconsistency in the application of tax law add to the complexity of the law. One of the most complex areas of tax law is Subchapter C of… more
Date: August 1987
Creator: Smith, Darlene A. (Darlene Adel)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Application of Information Theory Concepts in the Investigation of the Growth Pattern of Production, Distribution and Velocity of Information

Description: The objective of this research is the investigation of the patterns of information growth to test whether there has been an "information explosion." To tackle the main problem, there are three issues which need to be addressed: (1) the concept of information dimensionality; (2) determination of common parameters to measure the amount of information within each dimension; and (3) a working definition of "explosiveness. "
Date: August 1987
Creator: Attia, Abdel-Hameed M. (Abdel-Hameed Mohammed)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Analysis of the Equity and Revenue Effects of the Elimination or Reduction of Homeowner Preferences

Description: One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.
Date: August 1987
Creator: Hall, Bethane Jo Pierce
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Evaluation of the Impact of Citizen Participation on the Goals for Dallas Program as Developed and Implemented by the City of Dallas, Texas

Description: This study is designed to evaluate the impact of citizen participation in the Goals for Dallas program on the establishment and accomplishment of the goals. Also evaluated are the impact of community leaders on the program, the extent and degree of citizen participation, factors which encouraged and discouraged participation, the impact of local media, and the impact on citizen participants of participating. Twenty-five specific findings are presented, based on the compilation and analysis of i… more
Date: August 1976
Creator: Rodgers, Joseph P.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Discriminant Analysis of Physically Impaired Worker and Non-Impaired Co-Worker Performance in a Selected Data Processing Environment

Description: The area of performance appraisal of the handicapped individual is a relatively uncharted domain. Previous studies have tended to either lump categories of handicaps together or to concentrate their performance appraisal on simplistic performance criteria. This dissertation focused upon the performance of a group of physically impaired workers and their non-impaired co-workers. Central to this research endeavor was a comparison of the aggregate performances of both groups of workers through the… more
Date: August 1984
Creator: Gray, Van Dyke
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Study of Job Stress in Boundary-Spanning and Non-Boundary-Spanning Occupations

Description: This study tested the existence of significant differences in levels of perceived job stressors between non-managerial individuals in boundary-spanning and nonboundary- spanning occupations. Correlations between selected demographic characteristics and levels of perceived job stressors were also determined.
Date: August 1982
Creator: Zuzan, Freda Ann
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Empirical Investigation into the Role of the Fundamental Economical Variables in the Determination of the Foreign Exchange Rates of Nine Countries, 1973-1978

Description: This dissertation examines the role of the fundamental economic variables (price levels, interest rates, and income levels) in the determination of foreign exchange rates during the period 1973-1978. Purchasing power parity, the International Fisher Effect, and the relationship of exchange rates with income levels through the marginal propensity to import were integrated, as suggested by the literature, and a fairly reasonable specification of a model for exchange rate determination was measure… more
Date: August 1979
Creator: Ghanem, Abdullah Muhana Salem
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Study of the Implementation and Utilization of the Merit Systems Protection Board in Adverse Action Cases

Description: The purpose of this study was to examine the effectiveness of the Civil Service Reform Act of 1978 on the federal civil service through the establishment of the Merit Systems Protection Board. The Civil Service Reform Act of 1978 was designed to correct many of the abuses which existed under the Civil Service Commission related to appeals procedures and inefficiency within the federal government. The majority of data collected for this study were obtained from the Dallas field office of the Mer… more
Date: August 1981
Creator: Goodwin, Douglas J.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Investigation of Asymmetrical Power Relationships Existing in Auditor-Client Relationship During Auditor Changes

Description: In recent years, considerable interest has been stimulated concerning potential conflicts of interest between a company's management and their independent auditors. Many researchers examined the association between corporations who changed their present auditors, and factors such as auditor's opinion on the financial statements, management changes, mergers, financial distress, etc. Some of these research efforts resulted in findings that were inconsistent with each other. The current research w… more
Date: August 1987
Creator: Sriram, Srinivasan
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Budget-Related Prediction Models in the Business Environment with Special Reference to Spot Price Predictions

Description: The purpose of this research is to study and improve decision accuracy in the real world. Spot price prediction of petroleum products, in a budgeting context, is the task chosen to study prediction accuracy. Prediction accuracy of executives in a multinational oil company is examined. The Brunswik Lens Model framework is used to evaluate prediction accuracy. Predictions of the individuals, the composite group (mathematical average of the individuals), the interacting group, and the environmenta… more
Date: August 1986
Creator: Kumar, Akhil
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Union Representation Votes and Job Satisfaction

Description: Why do employees vote for or against union representation? A survey of the scholarly literature and an investigation of National Labor Relations Board sponsored elections among Southern industrial workers were conducted to help answer this question. Four hypotheses were proposed to reveal the most important factors. No universally applicable laws were developed by the dissertation study. Although the hypotheses were supported, the response rate was very low in the field research study of sensit… more
Date: August 1980
Creator: Baldwin, Lee Elliott
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Criteria by Which Ad Hoc Labor Arbitrators are Selected by Union and Management Advocates in the Petroleum Refining Industry

Description: A non-experimental, descriptive study was conducted to examine the criteria by which ad hoc labor arbitrators are selected in the petroleum refining industry. Three factors — arbitrator background, recognition, and arbitration practice — were examined to determine their relative importance to advocates selecting ad hoc labor arbitrators. The population of the study consisted of management and labor union advocates in the petroleum refining industry who routinely select ad hoc labor arbitrators.… more
Date: August 1990
Creator: Wayland, Robert F. (Robert Franklin)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Combined Leverage and the Volatility of Stock Prices

Description: Much has been written during the past decade to explain the relationship between financial and operating leverage and stock-price volatility. However, the relationship between combined leverage and stock-price volatility has yet to be fully explored. Mandelker and Rhee's (MR) recent study uses both operating and financial leverage in a regression (equivalent to the traditional total leverage—DTL) and shows that both types of leverage are positively associated with common stock betas. Huffman re… more
Date: August 1985
Creator: Li, Rong-Jen
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Analysis of the Relationship Between Selected Organizational Characteristics and Common Human Resource Planning Practices

Description: The purpose of the research was to test Walker's assertion that the human resource planning process of an organization is influenced by selected organizational characteristics, and to investigate Walker s typology for implementing and evaluating human resource planning systems. Chapter I introduces the research topic and provides a justification for the study. Chapter II describes the methodology and presents the findings. Chapter III analyzes the findings. The final chapter summarizes the find… more
Date: August 1984
Creator: Rizzo, Victor J.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Description and Analysis of the Channels of Distribution for Food Products in the State of Kuwait

Description: This study is intended, first, to describe and analyze the channels of distribution for food products in the State of Kuwait, second, to pinpoint the problems that exist in the food-distribution system, and, third, to make specific recommendations for the alleviation of the problems. Consistent with the objectives of the study and based on the description and analysis of the food-distribution system in the country, it is concluded in the study that Kuwait depends on imports for virtually all of… more
Date: August 1977
Creator: Abdulelah, Abdulla Ali
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Test of Catastrophe Theory Applied to Corporate Failure

Description: Catastrophe theory (CT) is a relatively new mathematical theory that comprehensively describes a system exhibiting discontinuous behavior when subjected to continuous stimuli. This study tests the theory using capital-market data. The data is a time series of stock returns on firms that filed for Chapter 11 reorganization during 1980-1985. The CT model used is based on a corporate failure model suggested by Francis, Hastings and Fabozzi (1983). The model predicts 1) as the filing date approache… more
Date: August 1987
Creator: Gregory-Allen, Russell B. (Russell Brian)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Channel Conflict in the Women's Apparel Industry an Empirical Investigation of Texas Retailers' Attitudes Toward Manufacturers

Description: The problem of this investigation was to make an exploratory examination of the distribution practices of apparel manufacturers as perceived by apparel retailers. Specifically, the purposes of this study were to identify those areas of perceived conflict between women's apparel retailers and apparel manufacturers from the viewpoint of the retailer, determine if there was a relationship between select retailer variables and the quality of service that retailers perceived apparel manufacturers we… more
Date: August 1980
Creator: Beisel, John L.
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
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A Comparison of Money Demand in Four Industrialized Countries Using Seemingly Unrelated Regressions

Description: In this study, the possibility that money demand of one country might be affected by macroeconomic activities of other countries is investigated. We use the seemingly unrelated regression (SUR) technique, which takes into account all covariances between residuals of country-specific money demand equations. Efficiency of estimates using the SUR technique is enhanced because it uses information contained in the contemporaneous correlation of the error terms. The hypothesis of economic interdepend… more
Date: August 1987
Creator: Dheeriya, P. L. (Prakash Lachmandas)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Effect of Modern Training Techniques on Economically-Disadvantaged Homeless People

Description: This study examined a segment of the homeless population who participated in a jobs training program. The research investigated the effect of socioeconomic status, self-esteem, and locus of control on the clients in getting and keeping jobs. The training was a comprehensive 36-day treatment dealing with three major areas: (a) how to get a job, (b) how to keep a job, and (c) how to develop life-coping skills. A quasi-experimental research design was used for testing by t-tests, two-by-two repea… more
Date: August 1990
Creator: Frankenberger, John J. (John Joseph)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Investigation of Organizational Communication and Its Relationship to Two Organizational Models Involving Job Performance and Job Satisfaction

Description: The correlates of organizational communication to other organizational constructs have been scarcely researched. Two constructs of interest to management researchers and practitioners are job performance and job satisfaction. This interest arises from the fact that the quality of organizational life and effectiveness may be determined by the quality of the two constructs. This study investigates the moderating influence of organizational communication on two models involving the variables of pe… more
Date: August 1985
Creator: Goris, Jose R. (Jose Rafael)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Environmental Pollution, Material Scarcity and the Development of Aluminum Recycling Reverse Channels of Distribution

Description: The purpose of this study was to analyze the developing organizational and management paradigms in the aluminum packaging and container industry, where reverse channels of distribution offer an excellent vehicle for studying organizations which are "closing the distribution circle." Based on the analysis, several conclusions are offered. 1. The extent to which primary manufacturers have entered aluminum packaging and container recycling and subsequently developed effective reverse channels of d… more
Date: August 1977
Creator: Ginter, Peter M.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Prediction of Business Failure as a Criterion for Evaluating the Usefulness of Alternative Accounting Measures

Description: This study examines the usefulness of general price level information (GPL) and current cost information (CC) originally provided by SFAS No. 33 as compared to historical cost information (HC) in predicting bankruptcy. The study also examines the usefulness of GPL data versus CC data when each supplements HC data. In addition, this study tests the usefulness of the three types of information systems combined in one model (HC, GPL, and CC) versus HC data in predicting bankruptcy. The study focus… more
Date: August 1986
Creator: Aly, Ibrahim M. Mohamed
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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