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open access

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.
Partner: UNT Libraries
open access

Futures-Forward Price Differences and Efficiency in the Treasury Bill Futures Market

Description: This study addressed two issues. First, it examined the ability of two models, developed by Cox, Ingersoll and Ross (CIR), to explain the differences between futures and implicit forward prices in the thirteen-week T-bill market. The models imply that if future interest rates are stochastic, futures and forward prices differ; the structural difference is due to the daily settlement process required in futures trading. Second, the study determined the efficiency of the thirteen-week T-bill futur… more
Date: May 1986
Creator: Wong, Alan, 1954-
Partner: UNT Libraries
open access

An Analysis of the Reliabiltiy of Management Estimates of Expected Future Net Revenues from the Production of Proved Oil and Gas Reserves

Description: The research undertaken in this study is designed to examine the reliability of management estimates of expected future net revenues from the production of proved oil and gas reserves determined in accordance with the requirements of the prediction model specified in ASR No. 253. The issue of the required disclosure of earnings forecasts has been a topic of considerable controversy for many years. Within that controversy, the most frequently encountered opposition questions the reliability and … more
Date: December 1984
Creator: McCarty, Thomas M. (Thomas Michael)
Partner: UNT Libraries
open access

Impact of Query Specification Mode and Problem Complexity on Query Specification Productivity of Novice Users of Database Systems

Description: With the increased demand for the utilization of computerized information systems by business users, the need for investigating the impact of various user interfaces has been well recognized. It is usually assumed that providing the user with assistance in the usage o-f a system would significantly increase the user's productivity. There is, however, a dearth of systematic inquiry into this commonly held notion to verify its validity in a scientific fashion. The purpose of this study is to inve… more
Date: December 1985
Creator: Jih, Wen-Jang
Partner: UNT Libraries
open access

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.
Partner: UNT Libraries
open access

Profile Development of Commenters Versus Non-Commenters on International Marketing Questionnaires

Description: The objectives of this dissertation were to: (1) discover whether commenters and non-commenters on an international marketing questionnaire differ based on sociodemographic, nationality, and personality characteristics; (2) determine whether commenters with greater life satisfaction are more likely to provide positive comments; (3) determine whether commenters differ in response styles due to their national background; and (4) discover whether commenters differ (based on sociodemo-graphic, nati… more
Date: May 1987
Creator: Knauber, Ines
Partner: UNT Libraries
open access

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)
Partner: UNT Libraries
open access

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.
Partner: UNT Libraries
open access

An Investigation of the Management Accounting Framework for Performance Evaluation in American Multinational Enterprises

Description: The development of adequate performance evaluation techniques for appraising foreign subsidiaries and their managers in an environment different from their domestic ones has been suggested as an area where management accounting should be extended. This study concerned the performance evaluation of foreign subsidiary managers with the following objectives: (1) to examine the relationships among environmental factors and foreign subsidiary performance, (2) to develop a multinational enterprise (M… more
Date: May 1982
Creator: Abdallah, Wagdy M. (Wagdy Moustafa)
Partner: UNT Libraries
open access

Retail Site Selection Using Multiple Regression Analysis

Description: Samples of stores were drawn from two chains, Pizza Hut and Zale Corporation. Two different samples were taken from Pizza Hut. Site specific material and sales data were furnished by the companies and demographic material relative to each site was gathered. Analysis of variance tests for linearity were run on the three regression equations developed from the data and each of the three regressions equations were found to have a statistically significant linear relationship. Statistically signifi… more
Date: December 1978
Creator: Taylor, Ronald D. (Ronald Dean)
Partner: UNT Libraries
open access

An Empirical Investigation of the Discriminant and Predictive Ability of the SFAS No. 69 Signals for Business Failure in the Oil and Gas Industry

Description: In 1982, the Financial Accounting Board (FASB) issued Statment of Financial Accounting Standards No. 69 (SFAS No. 69) which required oil and gas producing companies to disclose supplementary information to the basic financial statements. These disclosures include, costs incurred, capitalized costs, reserve quantities, and a standardized measure of discounted cash flows. The FASB considered these disclosures to be necessary to compensate for the deficiencies in historical cost financial stateme… more
Date: December 1985
Creator: Eldahrawy, Kamal
Partner: UNT Libraries
open access

A Study of the Collective Bargaining Process After Issuance of the Certification of Representative and an Analysis of Similarities in Ratified Contracts

Description: This project explored the period immediately following the NLRB certification of the representation election wherein a Certification of Representative was actually issued. The intent was to examine the ultimate effects of the collective bargaining process after a labor organization was recognized as the official bargaining agent for a bargaining unit. The main purpose of this study was to investigate the collective bargaining process between two established dates: (1) the date the union was cer… more
Date: May 1979
Creator: Pulich, Marcia Ann
Partner: UNT Libraries
open access

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)
Partner: UNT Libraries
open access

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)
Partner: UNT Libraries
open access

Analysis of Behavioral Perceptions and Values Among Staff and User Groups of the Junior High Schools within an Independent School District

Description: This research was designed to determine if significant differences exist among the behavioral perceptions and values held by staff and user groups of all junior high schools in a selected independent school district. This study also evaluates the applicability of social profiles to describe perceived organizational behavioral characteristics. Two published, validated survey instruments were used to collect the data. The questionnaires were distributed to randomly selected teachers (staff group)… more
Date: December 1984
Creator: Myers, James Arue
Partner: UNT Libraries
open access

Personal Value Systems of American and Jordanian Managers: A Cross-Cultural Study

Description: The objectives of this study are: (1) to explore the personal value systems of Jordanian managers; (2) to examine the relationship between the personal values of Jordanian managers and their behavior (i.e., decision making); and (3) to compare the personal value systems of Jordanian and American managers. To achieve the first and the second objectives, England's (1967) Personal Value Questionnaire (PVQ) and the Behavioral Measurement Questionnaire have been respectively utilized. To achieve the… more
Date: May 1990
Creator: Hayajneh, Abdalla F. (Abdalla Farhan)
Partner: UNT Libraries
open access

The Prediction of Industrial Bond Rating Changes: a Multiple Discriminant Model Versus a Statistical Decomposition Model

Description: The purpose of this study is to investigate the usefulness of statistical decomposition measures in the prediction of industrial bond rating changes. Further, the predictive ability of decomposition measures is compared with multiple discriminant analysis on the same sample. The problem of this study is twofold. It stems in general from the statistical problems associated with current techniques employed in the study of bond ratings and in particular from the lack of attention to the study of b… more
Date: December 1985
Creator: Metawe, Saad Abdel-Hamid
Partner: UNT Libraries
open access

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.
Partner: UNT Libraries
open access

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.
Partner: UNT Libraries
open access

An Analysis as to the Causation of Leadership Style Based Upon Value System Determinants

Description: Leadership behavior has been a popular research topic for many years. Much of this research has focused upon the identification of leader behavior that is interactional or determined by the situation which influences leadership style. Current leadership theories raise the question of the relationships between leadership behavior and personal work values. The problem of this research is to investigate the relationship of leadership style with an individual's values for working. The purpose of th… more
Date: December 1989
Creator: Hilpirt, Rod E.
Partner: UNT Libraries
open access

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
Partner: UNT Libraries
open access

Impact of Tax Complexity on Taxpayer Understanding

Description: The purpose of this study is to determine the effect tax complexity has on taxpayers' understanding of the tax law. The individual income tax system in the United States is based on self assessment by the taxpayer. A self assessing system requires a high level of voluntary compliance by the participants. Taxpayers who file returns on time and file correctly are considered to be in compliance with the tax law. A taxpayer who cannot understand the rules for tax reporting logically does not have t… more
Date: December 1989
Creator: Martindale, Bobbie Cook
Partner: UNT Libraries
open access

An Empirical Investigation of the Factors Considered by the Tax Court in Determining Principal Purpose Under Internal Revenue Code Section 269

Description: The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).
Date: May 1987
Creator: Olson, William H. (William Halver)
Partner: UNT Libraries
open access

Factors Associated with the Use of Ingratiatory Behaviors in Organizational Settings: an Empirical Investigation

Description: Although ingratiatory behaviors have been investigated by social psychologists for almost twenty-five years, and have been discussed as being used in organizational settings as an upward influence strategy, few empirical studies have explored the use of ingratiation in organizations. The intent of this study has been to empirically investigate the use of ingratiatory behaviors in organizational settings. In doing so, a theory-based rationale for the occurrence of ingratiatory behaviors in orga… more
Date: May 1990
Creator: Kumar, Kamalesh
Partner: UNT Libraries
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