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.

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.

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 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.