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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
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.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Corporate Planning and Forecasting: An Analysis of the State of the Art in the Service Industry and Development of a Generalized Approach for the Needs of the 1970's and the 1980's

Description: This study has a twofold purpose. The first is to demonstrate the state of the art of corporate planning and forecasting activity, and the second is to determine the existence of any differences between the planning practices of the consumer service industry and the producer service industry. The study is organized into seven chapters. The introduction chapter contains background information, a description of the problem and opportunity followed by a definition of terms, the purpose of the rese… more
Date: May 1977
Creator: Subramanian, Bala R.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Empirical Examination of the Effects of FASB Statement No. 52 on Security Returns and Reported Earnings of U.S.-Based Multinational Corporations

Description: Prior to the issuance of Financial Accounting Standards Board Statement No. 8 (SFAS No. 8), there was a marked inconsistency in the area of accounting for foreign currency translation. Though designed to make the diverse accounting practices of multinational corporations (MNCs) more compatible, SFAS No. 8 was the subject of a great deal of criticism, eventually leading to the issuance of Financial Accounting Standards Board Statement No. 52 (SFAS No. 52). SFAS No. 52 differs from SFAS No. 8 on … more
Date: December 1986
Creator: Elsayed-Ahmed, Sameh M. (Sameh Metwally)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

An Empirical Study of Financial Analysts' Valuations Using Proposed Disclosures About Oil and Gas Producing Activities

Description: This empirical study is concerned with the usefulness of proposed supplementary disclosures for oil and gas producers to financial analysts in valuing a company. It is concerned with what supplementary information is being used, to what extent it is being used and which type of information is used most. Three main research procedures are employed. In the first procedure, the Mann-Whitney U Test is applied to determine any significant difference between valuing an oil and gas producing company u… more
Date: December 1983
Creator: Avard, Stephen L. (Stephen Lewis)
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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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
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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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A Study of Factors Influencing Plant Location Decisions in Texas as Viewed by Texas Community Leaders and Out-of-State Manufacturing Executives

Description: This dissertation has two major sections. The first section focuses on analyzing objective data gathered from public sources to investigate factors influencing industrial location to Texas. Areas of investigation include (1) where Texas stands--on economic, demographic, sociologic, climatic, and technological terms--in relation to the remaining forty-seven contiguous states; (2) what are the locational characteristics of Texas compared to other states; and (3) what types of industry move to Tex… more
Date: December 1984
Creator: Mekhaimer, Abdelaziz G. (Abdelaziz Gamil)
Item Type: Refine your search to only Thesis or Dissertation
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.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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)
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
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
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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The Impact of Non-monetary Performance Measures Upon Budgetary Decision Making in the Public Sector

Description: This study addresses in an exploratory fashion the following questions. 1. Would non-monetary performance measures grouped into a statement of public efforts and accomplishments significantly reduce the uncertainty of decision makers concerning past entity performance? 2. Would knowledge of such data alter their resultant budgetary decisions?
Date: May 1984
Creator: Reed, Sarah Auman
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Conglomerate Performance as Influenced by Selected Management Practices

Description: The latest surge of corporate mergers has been characterized by a steadily increasing rate of conglomerate combinations. It would appear that one of the prime motivating factors in conglomerate merger is a firm belief in the principle of "synergism," or the mutually cooperating action of separate substances taken together to produce an effect greater than that of any component taken alone. It would also appear that in such instances wherein there is no direct relationship in regard to raw mater… more
Date: May 1973
Creator: Ablowich, Edgar Allen, 1913-
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 Impact of EEO Legislation Upon Selection Procedures for Transfer, Training and Development and Promotion

Description: Legislation, court decisions, and the changing political and social climate provide evidence of the importance of the outcomes of EEO litigation involving challenged selection procedures for transfer, training and development, and promotion. These selection procedures are being challenged by more informed employees and, in many cases, result in costly litigation. Thus, organizations must be aware of the continuing developments in employment law especially as found in court decisions and related… more
Date: May 1985
Creator: Rach, Margaret M. (Margaret Mannion)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Comparative Advertising as Corporate Strategy: An Investigation of Key United States Industries

Description: This study is designed to examine comparative advertising as a viable advertising strategy in today's competitive business environment. Frequency and use of comparisons by the selected key industries and advertising agencies are investigated. Analysis is conducted to determine similarities and differences between firms who elect or avoid comparative advertising. Based on an analysis of the findings, certain conclusions are presented. The industry leader is not likely to use comparative advertis… more
Date: August 1978
Creator: Swayne, Linda E.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Health Care Institutions and the Taft-Hartley Act: An Assessment of the Impact of the 1974 Amendments

Description: The problem with which this research is concerned is that of determining the impact of the 1974 Amendments (Public Law No. 93-3 60) to the Taft Hartley Act. These amendments provided new coverage to over two million health care workers. The purpose of this study is to determine the impact of this law on labor relations in the health care industry. In retrospect, the first years following the amendments have been eventful; National Labor Relations Board cases, court decisions, increased organizi… more
Date: December 1978
Creator: Hughes, Paula Ann
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Empirical Investigation into the Information Content of the Required Disclosure of Oil and Gas Reserve Values

Description: This empirical study is concerned with whether the oil and gas reserve value data reported by petroleum producers have been utilized by investors. Reporting reserve value data based on a present value approach is the initial step toward the development of the Securities and Exchange Commission's new accounting method called "Reserve Recognition Accounting" (RRA) for oil and gas producers. Experimentation with this new accounting concept in the oil and gas industry has been adopted as a tentativ… more
Date: August 1980
Creator: Huang, Jiunn-Chang
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Meeting the Requirements of Substantive and Procedural Criteria in Discharge Cases

Description: Legislation, arbitral and judicial decisions, and public opinion provide evidence of increasing concern for protecting employees from unfair dismissal in both union and nonunion firms. Management's right to discharge is being questioned today more than at any other time in the history of labor-management relations. Thus, organizations must stay abreast of the developments that affect their right to discharge employees. This study investigates arbitration awards and judicial decisions in dischar… more
Date: August 1981
Creator: Dollar, Alta L. (Alta Lewis)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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