The problem with which this study is concerned is the separation of rehabilitation from production costs in vocational rehabilitation workshops. Within workshops there are those functions and tasks—testing, counseling, and the administration thereof—which clearly are rehabilitative. The costs of these activities, therefore, are solely rehabilitation costs. In the production area of workshop operations, however, where production and rehabilitation efforts are intertwined, two kinds of costs are incurred simultaneously: (l) rehabilitation or training costs and (2) production costs. As yet, no generally accepted procedures exist for separating these joint costs.

The purpose of the study is to investigate attitudes and opinions of police and fire association presidents and members about labor and management relations in their city and collective bargaining in general in the state. Presidents of fourteen police and fire associations were interviewed to obtain information about their experiences with collective bargaining or in seeking collective bargaining in local option elections. They were also asked about necessary changes in state and federal law on public sector collective bargaining. On the survey, the opinions of police officers, fire fighters, and private sector union members were similar. Respondents believe labor and management relations are satisfactory but not better than in past dealings. None of the private sector members believe their union is weaker at the bargaining table, while over a third of the police officers and fire fighters indicate their association is weaker. The primary reason for joining a union or association is to have more influence on issues of job and working conditions. On the survey factors, respondents agree that employee representation is necessary and worthwhile. The IAMAW is more effective in performing representational duties, followed by the fire fighters' associations and the various police associations. All three groups agree …

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?

In September 1979, the Financial Accounting Standards Board (FASB) issued a statement entitled Financial Reporting and Changing Prices (FASB No. 33). FASB No. 33 requires publicly-held companies of a certain size to issue supplementary constant dollar and current cost disclosures along with their primary financial statements.To investigate the effect of the signals on security prices the study used a methodology known as "Iso-beta Portfolio Analysis" and employed different models in conjunction with the methodology, the market model (MM) and a new model called "the multi-index model" (MIM). Cluster analysis was used to develop the indexing used with the MIM.

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 using basic financial statements and ratio data, and valuing the same company with this information plus the proposed disclosures. The second procedure involves applying the chi-square and Cramer's V statistics to determine whether the disclosure information caused switching in valuation method used for each of the cases. The third procedure tests for significant differences between financial ratios used for each case by employing the test of differences between two proportions. Additional evaluation attempts to determine analysts' perceived usefulness of each of the schedules of the proposed disclosures

In Statement No. 33, "Financial Reporting and Changing Prices," the FASB requires that some large companies disclose their historical cost/constant dollar and current cost information in the published financial statements. One of the purposes of these disclosures is to help users of the financial statements in assessing future cash flows. This study was directed toward the examination of the effects of the different levels of disclosures on cash flow projections.

The purpose of this study was to determine the informational value of FASB Statement No. 33 current cost disclosures using the analytical technique of industry-wide decomposition analysis. The industry-wide decomposition model was used to measure the informational content of both the historical cost balance sheets (reported in the firm's annual reports) and the current cost balance sheets (prepared from the current cost disclosures) of firms in the Electric Services and Retailers industries. The two measures were then compared to determine the informational value of FASB Statement No. 33 current cost disclosures.

This research applies stochastic decision tree analytical techniques to a decision of the type a small community may face when choosing a solid waste disposal system from among several alternatives. Specifically targeted are those situations in which a community finds itself (1) lying at or near the boundary of a central planning area, (2) in a position to exercise one of several disposal options, and (3) has access to the data base on solid waste which has been systematically developed by a central planning agency. The options available may or may not be optimal in terms of total cost, either to the community or to adjacent communities which participate in centrally coordinated or jointly organized activities. The study suggests that stochastic simulation models, drawing upon a data base developed by central planning agencies in cases where local data are inadequate or not available, can be useful in evaluating disposal alternatives at the community level. Further, the decision tree can be usefully employed to communicate results of the analysis. Some important areas of further research on the small community disposal system selection problem are noted.

The extensive use of leadership training in industry suggests a need for validated information concerning the role of interpersonal behavior in the study of leadership styles. Early leadership research focused primarily on the traits of a leader. Subsequent research has attempted to f a correlation between leader behavior and personality type. Findings indicate that personality typologies, which include attitude and value constructs, are too broad to explain leader behavior. In order to move toward specificity in the study of leadership, it is necessary to determine if interpersonal behavior styles are related to leader behavior. The purpose of this study was to investigate the relationship of variables from data gathered on leadership styles from the Leader Behavior Analysis and variables related to interpersonal behavior reported from the Social Style of Behavior Profile. The dimensions of leadership style flexibility and social style of behavior versatility were also examined. A random sample of 100 corporate employees were used in this study. The research instruments that were tested for independence were the Leader Behavior Analysis and the Social Style of Behavior Profile. The results of this study indicate that the constructs of leadership style and social style are independent dimensions. Additionally, the results of …

The behavioral characteristics of leaders have been subjects of study for centuries. The scope of these studies has grown to encompass task analysis, follower needs and situational requirements. Current leadership theories consistently recognize the need for a successful leader to adjust behavior to meet the needs of the task, followers and situation. The problem of this research is to define this ability to modify one's behavior, measure it and test its relationship to demographic and job characteristics. The purpose of this study is to evaluate the correlation of individuals" ability to modify their behavior to job function, hierarchy, climate, feedback, satisfaction and their demographic characteristics. The hypotheses held that high ability to modify behavior would correlate positively with job characteristics, climate, feedback and satisfaction and show no correlation to individual demographics. Data were collected through the administration of three research instruments to 138 managers of three business firms. The instruments were the Participant Data Form providing job and demographic characteristics, Descriptive Adjective Questionnaire measuring an individual ability to modify behavior, and Climate and Satisfaction Evaluation Index measuring climate, feedback and satisfaction. Perason's correlation coefficients were calculated to identify possible relationship between the manager's ability to modify behavior, called versatility, and …

The research attempts to determine how an effective loan officer training program should be designed and implemented in Texas Commerce Bank. A comprehensive program would prepare newly hired college graduates for positions as commercial lending officers as quickly, thoroughly, and effectively as possible. In order to accomplish this objective, three steps are necessary in the research. The first step is to determine the generally accepted principles of training and development. Application of these principles in a program certainly increases the likelihood of successful training results. The second step is to survey a sample of the banking industry to determine what approaches to this problem are currently in use by other banks. If successful procedures, techniques, or ideas are now working for banks similar to Texas Commerce, perhaps they can be adapted to work in this bank. The final step in designing the program is to tailor the gathered information for the specific needs of Texas Commerce. The purpose of this step is to assure that the principles of step one and the successful approaches from step two are realistically and specifically matched with the training needs at Texas Commerce Bank.

This research was designed to investigate the relationship between audit risk and the conduct of the audit engagement in the specific context of an oil and gas audit. Because reserve estimates are in the financial reports of oil and gas entities (in the depreciation, depletion and amortization calculation, the limitation on capitalized costs for companies using the full-cost method, and the required supplementary disclosure for companies subject to Securities and Exchange Commission requirements) and because the reserve estimation process is considerably affected by numerous factors, there is a chance that a material error could be incorporated into the financial statement representations with which the auditor is associated. The objective of the research was to (1) identify conditions which are important in an assessment of audit risk in associating with reserve estimates, and (2) determine the impact of some of these conditions on the conduct of the audit.

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 ultimate utility of earnings forecasts. Similar opposition to both past and present forecast disclosure requirements exists in the oil and gas industry. In order to examine the reliability of management estimates of expected future net revenues, a two-part analysis was conducted. In the first part of the analysis, error metrics comparing management forecasts to actual results were computed and examined. Included in the examination were various relationships among and within the computed metrics. In the second part of the analysis an attempt was made to establish the association between the error metrics and specific related variables. It was anticipated that the degree of association determined would provide evidence of the relative accuracy of management in predicting the timing and volume of future production within the …

This investigation determines students' attitudes toward a "humanized" work climate. The possibility that attitudes developed before entering the labor force contribute to the lack of such environments is the basis of the research design. A review of motivation theories, relevant research and experiences of some "humanized" firms precedes the development of a model for a humanized climate. The three main elements of the model--team activity, the product, and the self-concept--are interconnected by elements such as self-control, job performance, autonomy, goal definition, and learning. The research questionnaire, a thirty-onestatement, Likert-type instrument, elicits attitudes about the time-task aspect of Kahn's "Work-Module." A Cronbach Alpha Coefficient of 0.74 indicates an acceptable reliability. The subjects, all male, were seventy senior business students at North Texas State University, fifty-six high school senior academic students from the Richardson, Texas ISD, thirty-two high school vocational students from the Garland, Texas ISD, and twenty-nine college vocational students from the El Centro Branch of the Dallas County Community College System. A 2 x 2 analysis of variance revealed a significant difference (P = 0.0038) between attitudes of vocational and non-vocational students. Vocational students apparently value an autonomous work situation. They prefer a job which permits them to develop and …

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 this study is to examine the relationship between variables which characterize leadership styles and variables related to working values. The hypotheses hold that work values will correlate positively with leadership style. Data were collected through the administration of three research instruments to ninety-two managers of five business firms. The instruments were the participant cover letter providing demographic characteristics, Leader Behavior Analysis II identifying style of leadership, and Values for Working identifying personal work values. Coefficients of determination were calculated to identify possible relationships between leadership style and personal work values. No significant statistical correlation was found. The conclusion is that leadership style appears to be a function of something other than an individual's work values.

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 tentative resolution of the long-standing controversy over valuation of oil and gas reserves and the measure of income from oil and gas exploration. Evidence gathered in this research will be valuable to the SEC in its efforts to assess the usefulness of RRA. This dissertation assumes capital market efficiency and address two specific questions. First, do investors behave as if the reported end-of-year reserve value data are effective signals for pricing securities of oil and gas producers? Second, has the SEC-mandated reserve value disclosures induced any response in the capital market? Two research designs were employed to permit extensive investigation of these two questions.

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 organizational settings was developed. The framework developed for this study examined ingratiation as both an individually initiated and organizationally induced behavior. Next, a scale was developed to measure the frequency with which employees resort to ingratiatory behaviors in relationships with their superiors. Finally, a series of research propositions about the occurrence of ingratiatory behaviors in organizations were tested across a variety of organizational settings.

The purpose of this research was to determine if differences exist between the young/old (55-74) and the old/old (75+) regarding external search behavior and the importance of information sources.

Participative management practices between United States parent companies in the maquiladora industry and their Mexico assembly plants were investigated for this study. It was hypothesized that managers of parent maquiladora companies in the United States encouraged greater levels of worker participation than did expatriate managers in Mexican subsidiaries. However, the findings of this study indicate that expatriate managers in a number of the Mexico subsidiaries are currently implementing employee involvement approaches. In some instances, highly participative team-based approaches are being used.

The purposes of this study were to prepare an analysis of the size, growth, structure, and problems of the industry; determine the influence of imports on the general structure of the industry; determine the significance of market penetration to domestic manufacturers, wholesalers, retailers, and foreign manufacturers and importers; and examine the market penetration reporting mechanism, its accuracy, usefulness, promptness in feedback of data, and the advantages and disadvantages of maintaining secrecy of data.

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 large universities. 3. Ten per cent of the deans at large universities and 2 per cent at small universities do not receive financial reports. 4. The financial reports, if comparative, usually compare year-to-date actual amounts with annual planned amounts. 5. Some of the deans keep their own set of financial records. 6. Deans are cost conscious and aware of the state formulas used in the state appropriation. 7. Many deans are frustrated and angry. 8. Most deans participate extensively in budgeting faculty salaries and departmental operating expense but 20 per cent do not participate in planning of instructional administration expense.

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.

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, nationality, and personality characteristics) in their propensity to comment on the design rather than on other questionnaire issues. An exploratory design was used to satisfy these objectives.

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-actualization (as measured by the POI), and leader behavior (as measured by the SBDQ): 1) The age of the supervisor was negatively related to the IICC at the .001 level of statistical significance. 2) Years of formal education was positively related to the IICC at the .001 level. 3) The sex of the supervisor (females scoring higher) was related to the IICC at the .01 level. 4) No significant relationship existed between years of supervisory experience and the IICC. 5) Six scales of the POI (I, Ex, Fr, S, A, C) were related to the IICC at the .001 level of statistical significance, one scale (Sy) at the .01 level and two scales (Tc, Sa) at the .05 level. Three scales (SAV, Sr, Nc) were not significantly related to the IICC. 6) No significant relationship existed between the IICC and the two …