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 interaction among firms in the supply chain is necessary for business process execution and relationship success. One phenomenon of great significance to buyer-supplier relationships is opportunism. Opportunism is defined as behavior that is self-interest seeking with guile. It is manifested in behaviors such as stealing, cheating, dishonesty, and withholding information. Opportunism negatively impacts relational exchange tenets such as trust, commitment, cooperation, and satisfaction. Furthermore, perceptions of opportunism negatively affect firm performance. In lieu of the known negative effects of opportunistic behavior on buyer-supplier relationships, why do agents continue to engage in opportunistic tactics with their exchange partners? A comprehensive examination is necessary in order to understand why sourcing professionals engage in acts of opportunism. Understanding why opportunism occurs will reveal how to deter it, and this remains a gap in the literature. Based on theories in economics, marketing channels, supply chain management, decision science, and psychology, a comprehensive model tested a set of factors hypothesized to drive the use of opportunistic tactics. Factors include buyer-supplier relationship-specific factors, environmental factors, individual personality-related factors, and situational factors. Data was collected via internet survey of sourcing professionals from private industry and government agencies. Common to many studies of ethics, respondents made choices …

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 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.

The purpose of this study is to provide empirical evidence relevant to perceptions of internal auditor independence. Specifically, this study investigates how the auditor practitioners (both internal and external auditors) perceive the importance of five selected factors that characterize the organizational settings of an internal audit department. Role theory is the frame of reference used to develop the conceptual model for this study in which the judgment of internal auditor independence is viewed as the role perception of internal auditors. A modified version of the Brunswik's lens model was developed to provide "paramorphic" representation of judgment of independence. The research methodology of this study is based upon a laboratory experiment in which a replicated factorial design was used to elicit the subjects' judgments of independence. The data collected from this experiment were analyzed by three statistical methods: conjoint measurement, multiple regression, and cluster analysis. The major findings follow. First, the five selected factors were not perceived as equally important by the subjects. In general, internal auditor's scope of audit. scope o^ service, and reporting level were perceived as more important than adequacy of organizational support. and formalization of audit policies. Second, the two groups of auditors disagree, significantly, on the …

The problem motivating this research is that ineffective communication may hamper systems development efforts. Specifically germane to this study are development efforts characterized as task-oriented, and which require information-sharing and problem-solving activities. This research problem motivated an analysis of the communication process and lead to the development of a temporal framework that delineates variables associated with task-oriented, end user/systems analyst communication interactions. Several variables within this framework are depicted in two theoretical models. The first model shows the theoretical relationship between an independent variable, communication mode (represented by asynchronous computer conferencing and face-to-face conferencing), and five dependent variables: (1) the amount of information shared, (2) the significance of the information shared, (3) the comprehensiveness of the information shared, (4) the perception of progress toward the goal, and (5) the perception of freedom to participate. The second model depicts the assumed interaction between communication mode, the five variables cited above (now acting as independent variables), and a dependent variable, communication quality. There are two theoretical components of communication quality: (1) deviation from an optimal set of user requirements, and (2) the degree of convergence (unity based on mutual understanding and mutual agreement) emanating from a communication interaction. Using the theoretical models …

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 …

Business organizations disclose financial Information to a wide range of audiences through the medium of audited financial statements. Distinct classes of readers come in contact with these statements—each reader possessing varying degrees of financial expertise. Readers as "semantic reactors" develop their own expectations and interpretations of the messages management and the auditor are attempting to convey. In the process, many readers look upon the auditor's report as a "symbol" or seal of approval. The purposes of this study were to assess the role that communication theory plays In the auditor's attestation, to examine the perceived communication effects of the expanded auditor's certificate versus the current auditor's certificate, and to recommend ways in which communication problems can be dealt with more effectively. It was concluded that a communication problem does exist in relation to the auditor's report, and communication theory can play a distinctive role in reducing the magnitude of this problem. The profession should continue to seek answers as to the proper role of the auditor and management in relation to audited financial statements, as well as to settle the question concerning whom the statements are intended to serve.

In recent years there has been a growing use of expectancy theory to study motivation and performance in accounting environments. Such research efforts have resulted in reporting some inconsistent findings and low explanatory power for the expectancy model. In an attempt to increase the explanatory power of the model, several researchers have suggested the inclusion of nonexpectancy components in the model. This research was undertaken to develop an integrative expectancy model by incorporating some elements of goal setting theory and attribution theory into the expectancy formulation. The study was also designed to provide empirical evidence on the validity of a within-subject design of the proposed model through an empirical investigation of auditors* performance behaviors to meet budgeted time in public accounting firms. Alternative performance behaviors to meet budgeted time were modeled in three choice processes. The first deals with auditors choice to report unfiltered time (i.e. report actual time worked) as opposed to filtered time worked (i.e., underreporting and sign-off behaviors). The second process deals with auditors' choice to engage in underreporting as opposed to sign-off behaviors. The third process deals with auditors' choice to reduce or overrule some audit procedures based on professional judgment. Data were collected using an …

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 …

This study has a twofold purpose. The first is to demonstrate the state of the art of corporate planning and forecasting activity, and the second is to determine the existence of any differences between the planning practices of the consumer service industry and the producer service industry. The study is organized into seven chapters. The introduction chapter contains background information, a description of the problem and opportunity followed by a definition of terms, the purpose of the research, hypothesis of the research. It also describes the scope of the research, methodology, significance and limitations of the study and provides a chapter bibliography. The study finds that though certain segments of the service industry have sophisticated planning capability, it is not generally widespread. The study concludes there is no significant difference in the planning methods between consumer services and producer services industries

The purpose of this study is to investigate the perceptions of managers in Kuwait (both Kuwaiti and non- Kuwaiti) on the effects of multinational corporations (MNCs) in Kuwait and whether these effects were beneficial. The problem motivating this study is the effects that MNCs have on the social, cultural, political, legal, economic, business, and technological environments of their host countries, especially in developing nations. This study is based on a survey of the perceptions of 1,344 managers in Kuwait on the role of MNCs in changes in Kuwait. A review of the literature on MNCs and their relationships with their host countries is provided. This review focuses on four major environmental dimensions (Social-Cultural, Political-Legal, Business-Economic, and Technological) that are affected by MNCs. The factor analysis performed for this study supports this classification of the dimensions in the environment. An English questionnaire was developed from the list of major items in each of these dimensions. An Arabic version was developed using a "double-translation method." Both the English and Arabic versions of the questionnaire were pilot tested. The instrument proved to be reliable and valid. The study utilizes a 2 x 3 block design, categorizing subjects by nationality (Kuwaiti, other Arab, others) …

Interpretation 101-3 of the AICPA Code of Professional Ethics provides four independence requirements for certified public accountants performing bookkeeping services. As such, these requirements are largely thought of as rules requiring compliance. The purpose of this study was to provide empirical evidence related to the question, "Can the guidelines in Interpretation 101-3 be effectively interpreted?" Accordingly, the research objectives were twofold: (1) to make an estimate of the effectiveness of independence discrimination resulting from the use of Interpretation 101-3 , and (2) to identify variables related to differences in CPAs' judgements of impairment and non-impairment of CPA independence in situations covered by Interpretation 101-3. The research methodology for this study was based on a case approach. Twelve situations developed from analysis of Interpretation 101-3 and discussions with practitioners were organized into twenty-four cases in which a CPA firm provided a variety of accounting services. These twenty-four cases were divided into two case sets of twelve cases each and then combined with two cases from a previous study by David Lavin. These cases were submitted to an expert panel for validation as to their relationship to Interpretation 101-3, and a predetermined "correct" judgement was established for use in analysis. A mail …

The central theme of this study is to survey and critically examine existing Saudi Arabian Airlines (Saudia) Management Development Programs (MDPs) in order to determine which areas of the current programs must be given priority and greater emphasis at Saudia, as well as to ascertain MDP's effects on managers, staff managers, and supervisors. The purposes of this study are (1) to review and evaluate the progress made in managerial development at Saudia from 1972 to 1977 in terms of objectives and effectiveness, and (2) to explore the development of Saudia's managerial needs. The criteria used in this analysis are based upon managerial effectiveness. Although scattered significant differences appeared in some of the data presented in this study, no specific patterns were found among these differences, and it appeared that MDP could not produce any change in the behavior of those managers, staff managers, and supervisors who participated in it. This was a clear indication that MDP was far from achieving its objectives. Several factors contributed to this result, including misunderstanding of Saudi Arabian culture and circumstances; lack of support from top management; lack of manpower analysis; lack of cooperation, coordination, and communication between the training department and other departments at …

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.

Past research has shown a correlation between first-aid training and the reduction of injuries. This connection has been noted in off-the-job situations in addition to industrial studies. This project is an extension of those past findings with three notable differences: total population training was studied, as the intervention instead of just saturation treatment; attention was given to the effect that the half-life of training had upon injury reduction; and three randomly chosen small groups we're studied to determine short range effects. The theoretical bases from which the study hypothesis was developed originated in the Behavioral Science and Psychology literature. Discussions are developed around the mental structuring of accidental potential situations in the case of a person trained in first-aid principles. Behavior Modification was one of the principles of change that offered a.safer environment through first-aid training. Group contagion provided the setting for development of a safer place to work because of socialization to a "safe attitude." The intervention, American National Red Cross Standard Multimedia First-Aid Course, provided some of the mental developments toward modification of behavior. These were the modeling and rehearsal features of the course. A connection between group deviance and accident "proneness" led to a proposal that avoidance …

This dissertation describes the effect that the construction of frequency tables has on basic statistics computed from those frequency tables. It is directly applicable only to normally distributed data summarized by Sturges' Rule. The purpose of this research was to identify factors tending to bias sample statistics when data are summarized, and thus to allow researchers to avoid such bias. The methodology employed was a large scale simulation where 1000 replications of samples of size n = 2 ᵏ⁻¹ for 2 to 12 were drawn from a normally distributed population with a mean of zero and a standard deviation of one. A FORTRAN IV source listing is included. The report concludes that researchers should avoid the use of statistics computed from frequency tables in cases where raw data are available. Where the use of such statistics is unavoidable, the researchers can eliminate their bias by the use of empirical correction factors provided in the paper. Further research is suggested to determine the effect of summarization of data drawn from various non-normal distributions.

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 …

The purpose of this study was twofold: (1) to determine whether there is a significant degree of association between the extent of use or specific application of budget-related planning and control policies and procedures and firm performance, and (2) to determine whether there is a significant degree of association between the extent of use or specific application of budget-related planning and control policies and procedures and selected firm characteristics. This report concludes that manufacturing firms, when classified by performance, size, degree of capital intensiveness or degree of decentralization of decision-making, do differ with respect to budget practices. The relationship between firm performance or degree of capital intensiveness and budget practices, though, is not as extensive as the relationship between a firm's size or degree of decentralization and its budget practices. It was recommended that field studies be conducted to determine (1) why high performance firms were not more frequent users of budget procedures considered to be valuable and (2) why certain budget procedures considered valuable were not more frequently used by all firms.

This study addressed two issues. First, it examined the ability of two models, developed by Cox, Ingersoll and Ross (CIR), to explain the differences between futures and implicit forward prices in the thirteen-week T-bill market. The models imply that if future interest rates are stochastic, futures and forward prices differ; the structural difference is due to the daily settlement process required in futures trading. Second, the study determined the efficiency of the thirteen-week T-bill futures market using volatility and regression tests. Volatility tests use variance bounds to examine whether futures prices are excessively volatile for the market to be efficient. Regression tests investigate whether futures prices are unbiased predictors of future spot prices. The study was limited to analysis of the first three futures contracts, using weekly price data as reported in the Wall Street Journal from March, 1976 to December, 1984. Testing of the first CIR model involved determination of whether changes in futures-forward price differences are related to changes in local covariances between T-bill futures and bond prices. The same procedure applied in testing the second model with respect to changes in futures-forward price differences, local covariances between T-bill spot and bond prices, and local variances of bond …

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 Taxpayer Service Division contributes to the Internal Revenue Service mission of achieving the highest possible voluntary compliance with the Federal income tax law by answering questions and helping taxpayers in their return preparation efforts. These services are provided by Taxpayer Service Representatives and Taxpayer Service Specialists (TSS's). The TSS position was established in 1975 to upgrade the quality of assistance provided. TSS duties include being able to provide assistance with problems involving complex areas of the tax law. The purpose of the study was to disclose to what extent TSS's are called on to answer tax questions related to partnerships, corporations, and Subchapter S corporations and to disclose whether they have been trained and are able to answer the inquiries.

The development of adequate performance evaluation techniques for appraising foreign subsidiaries and their managers in an environment different from their domestic ones has been suggested as an area where management accounting should be extended. This study concerned the performance evaluation of foreign subsidiary managers with the following objectives: (1) to examine the relationships among environmental factors and foreign subsidiary performance, (2) to develop a multinational enterprise (MNE) environmental model to evaluate the performance of subsidiary managers on the basis of controllable factors only, and (3) to test the model in American multinational enterprises for the existence of association among environmental factors and measured performance of foreign subsidiaries. The research method employed in this study was to test for association between noncontrollable environmental factors of a particular foreign country and measured performance of the foreign subsidiary (in terms of ROI) in that particular country. Major noncontrollable factor groups used were economic, political-legal, educational, and social environmental constraints.

This project explored the period immediately following the NLRB certification of the representation election wherein a Certification of Representative was actually issued. The intent was to examine the ultimate effects of the collective bargaining process after a labor organization was recognized as the official bargaining agent for a bargaining unit. The main purpose of this study was to investigate the collective bargaining process between two established dates: (1) the date the union was certified the collective bargaining agent, and (2) the date a collective bargaining agreement, if any, was obtained. Study data and findings were organized and presented by four research hypotheses. Hypothesis 1 (once a collective bargaining agent is certified as the collective bargaining representative by the NLRB, it will negotiate a collective bargaining agreement) was not supported by total elections for both fiscal years combined; however, responses received percentages resulted in a collective bargaining achievement. Hypothesis 2 (there will be no difference in the amount of time required to negotiate and ratify a collective bargaining agreement following a consent election as compared with stipulated consent or directed elections) was not supported by the research responses received. Hypothesis 3 (once a collective bargaining agreement is negotiated and ratified, it …