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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.
Partner: UNT Libraries
open access

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
Partner: UNT Libraries
open access

The Evaluation and Control of the Changes in Basic Statistics Encountered in Grouped Data

Description: This dissertation describes the effect that the construction of frequency tables has on basic statistics computed from those frequency tables. It is directly applicable only to normally distributed data summarized by Sturges' Rule. The purpose of this research was to identify factors tending to bias sample statistics when data are summarized, and thus to allow researchers to avoid such bias. The methodology employed was a large scale simulation where 1000 replications of samples of size n = 2 ᵏ… more
Date: May 1979
Creator: Scott, James P.
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.
Partner: UNT Libraries
open access

The Use of Shared Service Arrangements by Member Hospitals of the Dallas Hospital Council

Description: This study was designed to assess the types of shared service arrangements and the degree of commitment as evidenced by the incorporation of policy statements displayed toward the sharing concept evident in the Dallas-Fort Worth hospitals. The purpose of this research, then, was to identify and evaluate present utilization of shared arrangements to establish a base for comparison and recommendations for future participation by the various categories of hospitals. The conclusions derived from th… more
Date: May 1979
Creator: Griffin, Adelaide, 1952-
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
Partner: UNT Libraries
open access

The Effect of Increased Cardiorespiratory Fitness on Job Performance and Job Satisfaction

Description: In this study twenty-two commercial real estate salespeople were randomly assigned to one of four experimental conditions: (1) pretest, training, posttest; (2) pretest, no training, posttest; (3) no pretest, training, posttest; (4) no pretest, no training, posttest. The training groups participated in a monitored aerobics training program designed by the Institute for Aerobics Research, Dallas, Texas. In conclusion, it appears that an improvement in employee cardiorespiratory fitness does not n… more
Date: August 1979
Creator: Edwards, Sandra E.
Partner: UNT Libraries
open access

An Index of Interpersonal Communicative Competence and Its Relationship to Selected Supervisory Demographics, Self-Actualization and Leader Behavior in Organizations

Description: The purpose of this study was basically twofold: 1) to develop an evaluative instrument to measure interpersonal communicative competence, and 2) to determine its relationship to three other supervisory variables—demographic characteristics, self-actualization, and leader behavior. Hypotheses testing, via the Pearson correlation coefficient, indicated the following relationships between interpersonal communicative competence (as measured by the IICC) and supervisory demographics, self-actualiza… more
Date: December 1979
Creator: Vaught, Bobby C.
Partner: UNT Libraries
open access

The Establishment of Helicopter Subsystem Design-to-Cost Estimates by Use of Parametric Cost Estimating Models

Description: The purpose of this research was to develop parametric Design-to-Cost models for selected major subsystems of certain helicopters. This was accomplished by analyzing the relationships between historical production costs and certain design parameters which are available during the preliminary design phase of the life cycle. Several potential contributions are identified in the areas of academia, government, and industry. Application of the cost models will provide estimates beneficial to the gov… more
Date: August 1979
Creator: Gilliland, Johnny J.
Partner: UNT Libraries
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