In September, 1979, the Financial Accounting Standards Board issued FASB Statement No. 33, which required certain corporations to issue specified supplementary information based on constant dollars and current costs. This information is intended to show the impact of inflation on the reported earnings and capital of business enterprises. Opponents of Statement No. 33 claim that the required supplementary information is difficult to interpret and, therefore, will not be used. Proponents contend that the information is self-explanatory and would highlight the impact of inflation on the performance of business enterprises. Thus, they conclude the supplementary data will be useful to various user groups and will be used. This dissertation's primary objective was to determine whether the supplementary data will be used by financial analysts in the Dallas/Fort Worth and Houston regions in evaluating an enterprise's operating performance and its ability to maintain physical operating capability and the general purchasing power of financial capital.

The general purpose of the study was to determine, analyze, and evaluate the basic nature of the distribution processes involved in the marketing of antique furniture in Dallas, Texas. The study utilizes the marketing mix components as a framework for understanding the nature of the industry. Various aspects of the channels of distribution and physical distribution, the products themselves, pricing mechanisms, and the promotion methods, as well as the market itself and distribution problems, were examined. The primary data were gathered from 29 retail antiques dealers in the Dallas metropolitan area.

Materials management is an integrative approach to control the flow of production materials. It has been successfully practiced by numerous manufacturing firms to decrease materials cost and improve the employment of scarce resources. The need for better utilization of resources is also prevalent in service sector industries. This dissertation focused on the public utilities industry and its practices in the materials management area. Major emphasis of this research was to (1) define the state-of-the-art of materials management within the gas and electric utilities in Texas, (2) determine its impact on the corporate structure, and (3) identify opportunities for materials management in the future of the Texas utilities industry.

Office operations are on the verge of a major technological transition. The current approach of continually adding newer and faster stand-alone office support devices has not solved long term administrative productivity problems. The transition will focus attention on a total integration of office technologies. This dissertation focused upon the key office technologies currently available in the marketplace and then concentrated on Texas-based public corporations1 use and desire for these tools. The major thrust of this research was to examine the relationship of a company's annual sales, industry type and geographic operation type with its present level of technological sophistication, strategies toward office systems and the optimum office configuration.

This study concerns the general question, "What has been the impact of collective bargaining representation elections on nonprofit hospitals in Texas?" The means of answering this question involved a study of wages and attitudes of nonprofessional employees in both hospitals where such elections occurred and hospitals where no such elections had occurred in the State of Texas. An overview of the development of hospitals and the union movement in hospitals are presented as background information for this study. Further, a brief discourse on attitude development and attitude measurement is provided as theoretical foundational material. A researcher-constructed questionnaire was devised, tested, and administered to employees of the subject hospitals. There were 176 useable returns from employees where no union representation election occurred and 176 useable returns from employees where union representation elections occurred.