The study of the full cost method of accounting for finding costs in the petroleum industry is significant because it offers a unique opportunity to examine and emerging accounting practice and will indicate some of the reasons for a shift in the reporting practices of a portion of the industry.

"The purpose of this study is to find what information is available from secondary sources on retail trade areas and to assemble and analyze it so that the information will be of value to those interested in the economy of the area...the following general conclusions are drawn: 1. The Denton retail trade area is primarily agricultual. Indicators of this fact are so many and so definite that there is little doubt but that agriculture and the rural population of the area will affect, to a considerable extent all business activity. 2. In 1947, the Denton retail trade area was not highly industrialized. The trading center is not centrally located within the state of Texas, but several markets are a few miles away. A good supply of labor is available within the area. With the present trend toward decentralization of industry, these facts point toward an expansion of manufacturing in the trade area. 3. In 1948, retailing in the trade center and in the area as a whole indicates a strong retail trade center. 4. The fact that the retail trade center would be a good sampling area for companies introducing new products is indicated by the youth of the population …

The objective of this research is to determine the degree to which the recent antipollution laws will affect the location of industrial plants.