This study is an investigation of the theoretical accounting viewpoints and the accounting procedures used in business practice for the origination and administration of a self-insurance program. The purpose of this study is to compare the correct theoretical accounting procedures for self-insurance planning with those used in practice today.

This study was made: first, to determine the vocational opportunities for commercial graduates of Denton Senior High School as a basis for more effective guidance; second, to determine whether the commercial training program in the local high school is providing adequate vocational preparation for the principal commercial positions in Denton, Texas, third, to discover the chief commercial weaknesses of the present employees in Denton, Texas; fourth, to secure information necessary for appropriate commercial curriculum for the local high school. It is the further aim of this investigation to determine the social as well as the personal business needs of the average individuals." --leaf 1

This thesis is designed to emphasize and illustrate that marginal costing is a tool of management that can make clear the how, when, why, and wherefor of the price determining affect and its results.

The problem with which this paper is concerned is to observe and appraise the retail advertising and promotional procedure of five of the Dallas department stores. After observing their advertising methods, an attempt will be made to conclude whether their efficiency might be increased through use of different advertising and promotional policies.

Many studies have been made concerning the difficulties which business mathematics students have in solving stated problems. Such studies have been made by analyzing the student's errors as they appear on written solutions to problems, and, as a result, many errors are overlooked. Errors in the thinking process, and failure to read the problem a sufficient number of times are responsible for many errors made by students. Such errors are not apparent on written solutions, but would be revealed through oral solutions as recorded on a wire recorder. The purpose of this study, then, is to analyze the errors revealed by a wire recorder, along with errors on written solutions, and to classify and tabulate the errors from both sources.

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.

It is the purpose of this study to survey and appraise the personnel programs currently in use in selected Texas banks.

A preliminary purpose of this study in the area of business communications was that of determining the status of correspondence improvement in stock life insurance companies in Dallas. However, the major purpose, which stemmed from the preliminary one, was to study intensively the approach used in Great American.

This study was an analysis of current financing of building programs of selected Protestant churches in the State of Texas.

The problems of this research report were threefold: 1. To trace the history of the unionization of engineers from its inception to the present time. 2. To present the arguments of those individuals and groups who practice and favor engineering unionization, and to set fort the counter-arguments of those individuals and groups who reject unionization for engineers. 3. To summarize the facts and opinions discovered and, in view of these findings, to draw conclusions on the merits and the trend of engineering unionization.

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.

The study examines the potential of conjoint analysis to provide and apply quantitative data to situations previously limited to non-quantitative analysis within the selection process. Chapter I presents a brief introduction to the sales force selection process. A discussion of the importance of effective selection to the organization as well as an explanation of the objectives, methodology, research questions, and limitations complete the chapter. Chapter II provides a detailed description of the contemporary sales force selection process. The chapter explains the objective and subjective activities and techniques utilized by management in selection decisions. Chapter III describes the steps involved in conjoint analysis and the specific conjoint measurement technique employed in the study. The questionnaire employed and the source of data are described in Chapter IV. An analysis of the results of the research completes the chapter. Chapter V presents the summary, conclusions, and recommendations of the study.

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 purpose of this dissertation is to examine and analyze the banker's acceptance and the bankers' acceptance market. A banker's acceptance is a money market instrument used to finance the export, import, movement, and storage of goods; it begins as a trade draft, and it is termed accepted when a commercial bank guarantees payment. The banker's acceptance represents an historical evolution of the medieval bill of exchange. The banker's acceptance as we know it today first appeared in England in the 1820s. The birth of the banker's acceptance in the United States occurred with passage of the Federal Reserve Act in 1913. A survey was made of the twenty largest U.S. commercial banks in order to determine certain perceived characteristics of the banker's acceptance and the bankers' acceptance market. As a result of the survey, a new money market instrument is suggested. The new money market instrument is to be called a Banker's Acceptance Participation Certificate.

The specific purposes of this investigation, therefore, are (1) to determine any general pattern in the development of different phases of personnel programs in different firms; and (2) to make an intensive case study of the development of the personnel program in one organization--Moore Business Forms, Incorporated--which might serve as a guide for similar studies in other firms.

The purpose of the study is threefold: (1) to make a survey of the type of purchasing organizations used by a selected number of oil companies operating in the Southwest, (2) to determine the extent or degree of centralized purchasing used by these firms, and (3) to evaluate briefly the organizational arrangements found in light of accepted principles.

Much has been written during the past decade to explain the relationship between financial and operating leverage and stock-price volatility. However, the relationship between combined leverage and stock-price volatility has yet to be fully explored. Mandelker and Rhee's (MR) recent study uses both operating and financial leverage in a regression (equivalent to the traditional total leverage—DTL) and shows that both types of leverage are positively associated with common stock betas. Huffman recently demonstrated that there are interactions between operating leverage and financial leverage. Therefore, MR's model could be oversimplified. This study examines the relationship between firms' combined leverage and their stock-price volatility. The study also examines industry and industry growth to see if the relationship is influenced by these factors. The question is whether DOCL is a better risk measure than DTL and whether there is an interaction between operating and financial leverage. The inferences that can be drawn from the study's results are as follows: (a) Stock risk is a function of combined leverage; (b) Industry significantly influences the relationship between stock risk and DOCL; (c) High growth increases the relationship between stock risk and DOCL; (d) Combined leverage (DOCL) is a better risk measure than total leverage (DTL). …

This study is concerned with discovering relationships between community power structures and economic growth. The economic growth in selected Northeast Texas counties and their major cities is compared with the power structures in each of these communities during the 1944 through 1968 period.

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 advertising in most industries. Firms that are fourth or smaller in market share are most likely to use comparisons. However, the smallest firms, in terms of dollar sales volume, are least likely to use comparative advertising.

The potential college students of the Odessa area need to know which type of school best suits their personal needs. The area around Odessa offers the highest paid secretarial Jobs in the state, with some 500 oil and oil supply firms employing from one to fifty full-time secretaries, with salaries ranging from $200 to 4325 per month. The opportunities for accountants, bookkeepers and auditors in the Odessa area is unlimited, and they earn from 4350 to $450 per month. The Odessa area also employs approximately 30 business teachers. 1 The. high school graduate is often at a loss as to whether to take advantage of a business course in a private business college in Odessa or whether to study business administration for one or two years at the local junior college, either in preparation for a job or for additional education at another college or university. A great deal of time and money may be wasted if a potential student attends the school that does not fulfill his needs. In view of the above, the purpose of this study is to make comparisons between the two types of schools in an effort to determine the type of school most suited …

The twenty-nine typewriting texts which form the basis for this study are a sample of those currently used in the field of typewriting instruction. The purpose of this study is to see how they agree or where they disagree in the material offered and the way in which it is presented.

The purpose of this study is to gain answers an opinions from both companies offering stock ownership plans for their employees and from unions who participate or have members that participate in plans. In order to obtain answers from both companies and unions concerning plans, this study describes broadly the types of plans that are now in existence. An attempt was made to determine the most popular features of stock plans from both company and union viewpoint, and where possible, to gain recommendations leading to the formulation of more efficient and more popular plans.

The problem of this study is to compare the retirement benefits under the federal Social Security System, as proposed in House Bill 6000, the retirement benefits under the Texas Teachers Retirement System, and the retirement annuities of private insurance companies. Further, the study will compare the survivors benefits under the proposed Social Security amendment and under the Texas Teacher Retirement System. Last, the study will compare the general nature and principles of the proposed Social Security amendment with those of the Texas Teacher Retirement System.

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.