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.

The purpose of this research was to compile data from both the consumer and business sectors of the economy in an attempt to determine whether unit price information given to the consumer by a mandatory unit price bill would be justified .

The problem of this investigation was to make an exploratory examination of the distribution practices of apparel manufacturers as perceived by apparel retailers. Specifically, the purposes of this study were to identify those areas of perceived conflict between women's apparel retailers and apparel manufacturers from the viewpoint of the retailer, determine if there was a relationship between select retailer variables and the quality of service that retailers perceived apparel manufacturers were giving, determine whether some merchandise classifications were perceived by retailers to be greater problem areas than other merchandise classifications, to determine factors contributing to the enhancement of perceived conflict within apparel marketing channels, and to suggest remedies that would improve apparel channel relationships. The report concluded with the presentation of an apparel retailer expectation model and suggestions for additional research.

The study has a twofold purpose. The first is to determine the extent to which organized selection and training practices exist in small apparel and accessory retailing establishments, and the general attitude which small retailers of apparel and accessories express toward the value of selection and training functions. The second is to construct a practical system which can be used in small apparel and accessory retailing establishments.

The problem with which this dissertation is concerned is that of determining the true role performed by the chain supermarket store managers. A comparative study is made of chain supermarket store managers, supermarket chain-level managers, and non-food chain retail store managers and their ranking and rating of the importance of fifteen work functions ordinarily performed by retail store managers. The hypotheses of the study state that there will be a statistically significant difference in the rankings and ratings of the importance of the work functions in each of the six paired comparisons between respondent groups. In comparing chain supermarket store managers to non-food chain retail store managers, there is a statistically significant difference in their ranking of the following work functions: (1) overseeing all forms of security and enforcing store rules, company policies, laws, and other regulations; (2) handling employee disputes and discipline and assuring proper appearance and dress; (3) directing merchandising-- space allocation and display--out-of-stock, pricing, stock rotation, etc.; (4) developing good community relations by participating in civic affairs, cooperating with charities, taking part in local business activities, etc.; and (5) scheduling number of hours and employees needed. When supermarket chain-level managers are compared with nonfood chain retail store …

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 the findings include the following: 1. Shared services promise to be a continuing factor in the operation of the health care industry in the future. 2. Governmental influence and regulation will expand into every area of health care. Hospital administrators must take every opportunity to contribute input to the formulation of these regulations. 3. The selection of products or services to be shared must be handled in a systematic manner complete with a control system to assure continued quality levels. 4. Standardization of product specifications is the single largest obstacle to the expansion of the shared service concept. This obstacle can be removed only through the committed involvement of the medical community. 5. The sharing of services, rather than products, appears to have great potential in terms …

This study was concerned with the capability of food processors to conduct a product recall, when necessary, with the least time and cost expenditures. An evaluation was made of the effectiveness of the procedures, policies, and organization by which food processors have conducted or would conduct a product recall. Based upon this assessment, a model product recall program was designed to enhance the ability of food processors to conduct product recalls more efficiently. The study concludes that product recalls are very costly to conduct, and, therefore, every effort should be undertaken to prevent situations from occurring which require product recalls. The use of stringent quality control procedures and packaging improvements are thus recommended. Food processors are encouraged to adopt product recall programs in order to reduce the cost of conducting a product recall. If food processors do not take the initiative in these areas, consumerists will likely continue to pressure Congress for more stringent federal regulation of the food industry.

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 …

The purpose of this research project is to develop concepts for doing cost-benefit analyses for governmental and nonprofit homes. Such concepts should facilitate a differential diagnosis which recognizes the wide individual differences among those served. Developing relevant concepts is a first step in measurement. An aim is to develop appropriate concepts and instruments that will make an ordinal measurement of resident satisfaction possible. This study makes no effort to develop monetary measures of either costs or benefits. These measures and the related cost-benefit analyses must await further developments. Of the home's employees, the nurses and nurses' assistants usually have the most prolonged and intimate contact with the residents. The nurses and nurses' assistants often are the home personified in that they provide the bulk of a home's services to the less able residents. This explains why the environment of the home, which includes the values, needs, and attitudes of nurses and nurses' assistants, is believed to influence resident satisfaction.

The purpose of this study was basically fivefold: 1) to examine the historical development and significance of the retail mix as a retail management concept; 2) to identify the nature and structure of the independent variables which make up a retail management mix; 3) to distinguish the nature and significance of each variable within the structure of the retail management mix; 4) to propose and develop an interrelated set of propositions in the form of a retail management mix for retail grocery establishments belonging to a retailer-cooperative in the state of Texas; and 5) to relate the retail management mix theory to dependent variables gross profit margin, net profit margin, gross profit return on inventory, and net profit return on inventory. The major thrust of this study was to propose and research a retail management mix theory for retail grocery establishments belonging to a retailer-cooperative in the state of Texas.

Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollars. Philanthropy is partially a function of price. Absent a tax benefit, the price of charitable giving is unity. When tax benefits are available, the price of cash giving is one minus the marginal tax rate of the donor. Philanthropy is not evenly distributed among all classes of organizations. Changes in tax cost bring about changes in the distribution of gifts among organizations. Predictions have been made of a six to twelve billion dollar decline in individual giving as a result of the Tax Reform Act of 1986. The question is, "Whose ox gets gored?" In 1962, the Internal Revenue Service collected data directly linking itemized charitable contributions to class of donee organization. Prior works by Taussig, Schwartz, Feldstein, and Clotfelter have been principally based on this data. Their works document differing elasticities of price on charitable giving. The current research gathered 1985 data on the relationships between income, price, and charitable donee for 298 Dallas County, Texas, taxpayers. Data was obtained from selected certified public accountants in Dallas County who prepared income tax returns for individuals as part of their practice. Two hundred fifty usable responses …

This study deals with "open code dating," the movement by grocery manufacturers and distributors toward dating perishable food packages in such a manner that consumers can readily determine product freshness or length of time on store shelves. The study explores the desirability and feasibility of open code dating, placing greatest importance upon the response of the consumer to the concept. It was found that consumers were aware of open code dating and generally strongly desired its universal adoption. Shoppers were also confused by open dating and failed to understand freshness dates properly. The strongest desire for open dating was found in shoppers at the upper end of the socio-economic scale. Grocery retailers expressed satisfaction with open coding, believing it an aid in stock rotation and customer satisfaction. Possible disadvantages, such as increased throwaway costs and large conversion costs, were not perceived as being significant. The businessmen favored widespread adoption of open code dating. On the basis of data from interviews with shoppers, it is concluded that consumers desire adoption of open code dating and do use this service. It is also concluded that adoption of open code dating would be an economically sound decision which would constitute a desirable marketing …

Few areas of research in the finance literature have received greater attention than the efficient market hypothesis. Much of the research has been directed toward the securities market while very little research has been done in the real estate markets. The existing research on real estate market efficiency has been either descriptive or illustrative with very little empirical testing being performed. The major reason for the lack of empirical testing has been the inability to develop an adequate data base. The results of the empirical work that has been done do not support the widely held belief that real estate markets are inefficient. This study, using the autoregressive-integrative-moving average (ARIMA) time series analysis technique, tests the weak-form efficiency of the Dallas-Fort Worth office properties real estate market. According to the weak-form efficient market hypothesis, all price information should be capitalized into current real estate prices and not provide the basis for earning abnormal returns in trading. Price data formed from office building sales dating from January, 1979 to January, 1985 are used to test the market. The data was gathered from the files of several professional appraisal firms located in the Dallas-Fort Worth area. The transaction information includes (1) transaction …

This dissertation has two major sections. The first section focuses on analyzing objective data gathered from public sources to investigate factors influencing industrial location to Texas. Areas of investigation include (1) where Texas stands--on economic, demographic, sociologic, climatic, and technological terms--in relation to the remaining forty-seven contiguous states; (2) what are the locational characteristics of Texas compared to other states; and (3) what types of industry move to Texas and from where. Regional and state comparisons are also made in terms of factors that can influence business success. The second section is concerned with analyzing survey data gathered from three test groups. The three groups are (1) civic interest groups consisting of Texas mayors, city managers, and chamber of commerce executives; (2) manufacturing executives who have located a new plant in Texas from outside the state since 1978; and (3) out-of-state manufacturing executives who have considered Texas as a possible location but decided not to locate within the state during the period 1978-1983. The major purposes of this section are to determine (1) whether manufacturing executives and Texas community leaders possess different views concerning the relative importance of location factors and factors that are specifically advantageous to the state of …

This study is designed to evaluate the impact of citizen participation in the Goals for Dallas program on the establishment and accomplishment of the goals. Also evaluated are the impact of community leaders on the program, the extent and degree of citizen participation, factors which encouraged and discouraged participation, the impact of local media, and the impact on citizen participants of participating. Twenty-five specific findings are presented, based on the compilation and analysis of inputs received from the citizens and community leaders. Among the most important of these are as follows. 1) The extent of participation on the part of those citizens who did participate in the program was significant. 2) Related to the total adult population of the city, the extent of total citizen participation was small. 3) The program as designed and implemented did have a substantial impact in assisting to overcome citizen apathy in the city. 4) The key items which tended to encourage citizen participation were publicity, civic duty, neighborhood meetings, and personal rewards. 5) The general factors which discouraged citizen participation were general suspicion of the program, general apathy, lack of publicity, and a general suspicion of government. 6) Citizen participation had a significant impact …

Hospitals have increasingly come under close public scrutiny in the last several years because of the constantly escalating price of health care in the United States. It has been estimated that approximately 30 per cent of a typical hospital's operational budget is devoted to purchasing consumables plus the cost of materials support. The purpose of this study is to examine and compare materials management practices of selected individual hospitals in Texas Health Services Area 5 in order to determine the extent and manner in which they utilize the materials management concept. In addition, the investigation focuses on determining if there are any relationships between the variables of type of ownership, size and the extent to which the study hospitals utilize the materials management concept.

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.