The Internal Revenue Code invokes the concept of reasonableness as the major qualification for the stockholder executive compensation deduction for federal income tax purposes. However, neither the Code nor Regulations contain general guidelines for determining reasonable compensation. Consequently, disputes with the IRS are frequent, resulting in substantial litigation. The primary hypothesis of the study was that the IRS guideline variables were incapable of discriminating taxpayers who have won litigated reasonable compensation cases from those who have lost. The secondary hypothesis was that the IRS guideline variable group, the court case variable group, or the two groups combined were equally powerful in discriminating taxpayers who have won litigated reasonable compensation cases from taxpayers who have lost. The study included all unreasonable compensation cases litigated in the Tax Court from 195^ to September, 1980. Only cases related to the reasonableness of officer-shareholder compensation of closely-held corporations were included.

The problem of this study was to determine the pupil control ideology—conceptualized as a continuum from custodialism to humanism—of principals and teachers in public elementary schools in the province of Sukhothai, Thailand. The instrument, the Pupil Control Ideology Form (PCI Form), consists of twenty likert-type items. Responses to each statement are indicated on a five-point scale, ranging from "strongly agree" (five points) to "strongly disagree" (one point). Scores derived from the PCI Form were used as indicators of respondents' orientation toward the control of pupils in elementary schools of Sukhothai, Thailand. The reliability coefficient of the PCI Form yielded a Pearson Product Moment Coefficient of .91 and .95 when using the Spearman-Brown formula. The instrument (PCI Form) was translated into Thai, validated by six judges who were selected on the basis of their positions and knowledge of Thai education. The reliability of the revised questionnaire was determined by a pilot study (test-retest technique) which involved twentyteachers and ten principals of public schools in Sukhothai, Thailand. The results of the Pearson Product Moment Coefficient gave the correlation of .87 and .93 using the Spearman-Brown formula.

The purposes of this study were: (1) to present data resulting from an analysis of the ninety-seven published grievance-arbitration awards involving issues of racial discrimination occurring between April 1, 1974, and December 31, 1980? and (2) to determine from the data how labor arbitrators have reacted to Alexander v. Gardner-Denver Co., 415 U.S. 36 (1974) . The Supreme Court held that labor arbitration was a "comparatively inappropriate" forum for the resolution of employment discrimination disputes. However, the Court said that an arbitral award could be "accorded great weight" by a lower court when certain relevant factors are present in an award. The cases were analyzed to determine the extent to which arbitrators responded to the factors set forth in the Gardner-Denver decision.

The assumption that EMG biofeedback cultivates an antistress response was tested under stress conditions while investigating the comparative efficacy of low versus high arousal treatment strategies. Biofeedback-assisted, cue-controlled relaxation training was used as the low arousal treatment strategy for half of the 20 normal subjects used in the study. The other half received a high arousal treatment strategy which used the same training in combination with an avoidance conditioning procedure. In this procedure mild electric shock was used as contingent aversive stimulation designed to reinforce relaxation responses. Both groups received four in-lab training sessions with a 4-day interim of home practice of cuecontrolled relaxation prior to the last in-lab training session. Pretraining assessment consisted of four 10-minute periods of alternating no-stress and stress conditions. Mild electric shock and loud tones were used as stressors. Posttraining assessment was identical to pre training except subjects employed self-directed, cue-controlled relaxation rather than self-directed relaxation based on instructions without training. Frontal EMG, subjective mental and muscle tension ratings, and behavioral observations of relaxation behavior served as dependent measures during pre- and posttraining assessment. EMG readings were used during in-lab training and the two subjective rating scales were used during home practice.

This study was designed to investigated the role of religious ideology in one's willingness or reluctance to seek professional psychotherapeutic assistance. The subjects consister of 220 members randomly selected from six different denominations: Baptist, Church of Christ, Methodist, Presbyterian, Roman Catholic, and Unitarian. The major findings of the study were as follows: 1. HC Ss displayed significantly less personal recognition of need for psychotherapeutic help, less interpersonal openness and greater overall reluctance to seek professional psychological help than LC Ss. 2. There was no significant difference between HC and LC Ss in terms of sensitivity to stigmatization and confidence in the mental health profession and mental health professionals. 3. MC Ss scored lower in each of the five areas investigated than did either HC or LC Ss. It was concluded that individuals who are highly conservative in their religious beliefs may be more reluctant to admit that they have a psychological problem with someone else than individuals who subscribe to more moderate or liberal religious beliefs.

The relationships of cognitive complexity, social perspective taking, and moral reasoning have been primarily examined in children or juveniles. Little work has been done to study their relationships in the late adolescent and young adult college student population. Additionally, the research to date has only examined relationships among pairs of these constructs. There has been no attempt to assess the combined relationship of cognitive complexity and role-taking skills to moral reasoning at any developmental level. Therefore, there are two purposes in this study. First, to test the theory of ego function regression in depression on cognitive developmental concepts related to interpersonal functioning. Second, the study will determine the individual as well as combined relationships of cognitive complexity and social perspective taking to moral judgment in a late adolescent to young adult college student population.

This study's purpose was to examine and compare pedagogical opinions and suggestions regarding teaching American art-songs recommended as suitable for beginning voice students. Specific problems were to determine 1. The ten American art-songs most recommended by voice teachers for beginning students, 2. Pedagogical opinions and suggestions about these art-songs, 3. Voice teachers' general opinions and suggestions regarding teaching American artsong, 4. Ways in which their opinions and suggestions were similar and 5. Ways in which their opinions and suggestions were dissimiliar.

The problem of this study was to determine if educationally, politically, and economically viable alternatives to the single salary schedule for teachers exist in the eight largest school districts in Texas. After a review of the literature, a questionnaire was developed designed to obtain views of superintendents, school board members, randomly selected principals, teachers, and PTA members in the eight school districts on these issues: whether a multi-factor teacher salary schedule should be developed; which factors should be included in such a system; what amount of monetary compensation should be awarded for each factor; and if teacher job performance is a factor, what criteria should be used to evaluate teachers and who would conduct the evaluations. Analyses of the data were conducted according to the following demographic variables: school district; position, sex, and ethnicity of the respondents; whether the respondents owned homes in the school districts; and whether the respondents had children enrolled in the district schools. The results were presented for the respondents as a whole and according to the various demographic variables.

The purpose of this study was to ascertain what competencies professional accompanists and accompanying teachers deem sufficiently important to be included at some point in the development of a professional accompanist. Research problems were formulated to determine what differences exist between opinions of teachers and professionals regarding necessary skills in preparation of accompanists in (1) pianistic skills, (2) accompanying skills, (3) vocal skills, (4) linguistic skills, (5) knowledge of repertoire, (6) understandings in human relationships, and (7) other competencies. Data were collected by means of a validated questionnaire containing items grouped into the seven categories listed above. It was sent to twenty professional accompanists and thirty-one schools offering accompanying degrees. Seventy per cent of the professionals and 84 per cent of the schools responded. Each competency was rated first for its relative importance to a professional accompanist and then for its appropriate place in the sequence of an accompanist's preparation. A chi square comparison of responses of the two groups regarding the importance of each competency showed virtually no significant differences. Responses on appropriate stages of training were not treated statistically.

The problem with which this investigation is concerned is that of the competencies which are needed by teachers of the hearing impaired in 1980. A survey instrument containing 92 competency statements that were originally developed by Romaine Mackie in a study she conducted in 1956, was utilized in this inquiry. Subjective judgments as to the importance of the competency statements were made by current teachers of the hearing impaired and administrators of programs for hearing impaired students. In addition, the teachers rated their self-proficiency in each of the competencies.

It was hypothesized that effect size in therapy outcome research would correlate positively with congruence effects. Congruence was defined as the degree to which what had been practiced in treatment was scored as improvement when outcome was measured. Additionally, it was hypothesized that correcting effect sizes for estimated nongeneralizable change attributable to congruence (i.e., representativeness reduction) would significantly reduce the average magnitude of effect.

This study compared biofeedback assisted cue-controlled skin temperature training with skin temperature biofeedback training in subjects attempting to raise the digital skin temperature of their dominant hand. In addition to classification according to training, the subjects were also divided into two diagnostic groups. One group was composed of subjects with cold hands and Raynaud's disease while the other group consisted of nonRaynaud's disease cold handed subjects. The treatment and diagnostic groups were compared along the dimensions of amount of posttreatment digital skin temperature change and degree of generalization of digital skin temperature control to a cold room challenge task.

A literature review indicated that psychopathological symptomology must be considered within the social context of the patient. Recent research has suggested that the psychopathological symptoms of the psychotic patient function on a covert level of communication as a strategy to control the threat of interpersonal intimacy. The present investigation similarly examined the interpersonal function of another class of patient symptomology, somatic symptoms. It was hypothesized that somatic symptom verbalizations of psychiatric outpatients also can serve as covert messages to avoid the risk of interpersonal intimacy. Results indicated that only the high-somatic-symptom patients significantly increased their symptom verbalizations in response to demand. When the interviewer modeled impersonal self-disclosures, both groups showed a low rate of somatic verbalizations. The groups did not differ. When the interviewer modeled personal self-disclosures, both patient groups significantly increased their psychological symptom verbalizations compared to their counterparts in the impersonal condition. In addition, low somatic symptom patients under the demand for personal disclosure showed significantly less avoidance behavior than any other group. No differences were found among the experimental groups in terms of self-disclosure level. The results clearly lend support to Haley's (1963) intimacy-avoidance corollary; that is, symptoms of non-psychotic patients function as covert messages that avoid …

The use of preinstructional strategies frequently results in improved comprehension as evidenced by test scores. Although empirical support for this phenomenon is inconsistent, the potential utility of preinstructional strategies warrants further consideration. The rationale of this study suggests that intervening situational factors, or individual learner characteristics, account for the inconsistencies. The knowledge of factors that influence the effectiveness of preinstructional strategies would be beneficial in assisting educators' attempts to apply the strategies for their students' best advantages. The problem of this study was an analysis of the effects preinstructional strategies have upon students' state anxiety and listening comprehension. The purpose was to compare the state anxiety fluctuations and listening comprehension scores of students given advance organizers, pretests, cognitive objectives or overviews with a control group given no prefatory assistance.

The problem of this study was the identification of ways and means of reducing paraprofessional turnover in mental health and mental retardation facilities. The high turnover rate of mental health and mental retardation paraprofessionals has major implications for the quality and cost of client services. Several researchers have suggested that adequately trained supervisors can influence the turnover rate among employees as well as their motivation and production. A six-month study of the Texas Department of Mental Health and Mental Retardation released in March, 1980 by a blue ribbon audit team blamed bad management practices, not low pay and poor working conditions, for the high rate of employee turnover. However, few studies have investigated the effect of supervisory training on turnover and researchers have called for additional studies in the area. The purpose of this study was to employ two specific intervention techniques with supervisory personnel in order to determine their effectiveness in reducing the rate of paraprofessional employee turnover in mental health and mental retardation facilities.

The problem with which this investigation was concerned was that of determining the value of the use of musical accompaniment while bowling. This study analyzed the effects of two different types of background music, played at the same decibel level, on the bowling scores and attitudes of college students enrolled in bowling classes at a state university.

This study is designed as an exploratory empirical attempt to audit the effectiveness with which retail buyers select fashion wearing apparel that meets needs and wants of their constituent target markets. This study presents the retail buyer of fashion wearing apparel as the "gatekeeper" who controls the flow of apparel products through various "checkpoints" as these products move from producer to consumer, thus controlling product availability. This study has a three-fold purpose. The first is to determine if significant differences exist between retail buyers' selections (ratings) and constituent market selections (ratings) when given like; alternatives on manufacturing levels. The second is to determine whether differences exist between the extents to which department store retail buyers and specialty store retail buyers meet the needs and wants of their constituent markets. The third purpose is to determine if significant differences exist between sales performances of like and unlike retail buyer/consumer choices.

The problem of this study was to determine the relationship between experience in open-space and/or traditionally constructed elementary schools and teachers' attitudes toward open education. Statistical analysis of the data used to test the hypotheses resulted in the following findings. 1. Teachers who were currently teaching in traditionally constructed schools had significantly more positive attitudes toward open education than did teachers currently teaching in open-space schools. 2. Teachers who had taught only in traditionally constructed schools had significantly more positive attitudes toward open education than did teachers who had taught only in open-space schools. 3. Teachers who had taught in both open-space and traditionally-constructed schools had significantly more positive attitudes toward open education than did teachers who had taught only in open-space schools. 4. Teachers who had taught only in traditionally constructed schools had significantly more positive attitudes toward open education than did teachers who had taught in both open-space and traditionally-constructed schools. 5. Teachers who had taught ten years or more had significantly more positive attitudes toward open education than did teachers who had taught less than ten years.

This paper develops a numerical algorithm that produces finite element solutions for a broad class of partial differential equations. The method is based on steepest descent methods in the Sobolev space H¹(Ω). Although the method may be applied in more general settings, we consider only differential equations that may be written as a first order quasi-linear system. The method is developed in a Hilbert space setting where strong convergence is established for part of the iteration. We also prove convergence for an inner iteration in the finite element setting. The method is demonstrated on Burger's equation and the Navier-Stokes equations as applied to the square cavity flow problem. Numerical evidence suggests that the accuracy of the method is second order,. A documented listing of the FORTRAN code for the Navier-Stokes equations is included.

This dissertation explores geometric measure theory; the first part explores a question posed by Paul Erdös -- Is there a number c > 0 such that if E is a Lebesgue measurable subset of the plane with λ²(E) (planar measure)> c, then E contains the vertices of a triangle with area equal to one? -- other related geometric questions that arise from the topic. In the second part, "we parametrize the theorems from general topology characterizing the continuous images and the homeomorphic images of the Cantor set, C" (abstract, para. 5).

This study investigated the effects of an individually administered versus a group-administered stress management training program on various measures of stress, job satisfaction, and burnout among mental health workers. A total of 36 subjects, who were employed in Texas community mental health facilities, participated in the study. The subjects were randomly assigned to one of three groups: an experimental group (N = 12) which received training on an individual basis, an experimental group (N = 12) which received training in small groups of four to six subjects, and a control group (N = 12) which did not receive training. Both didactic and experimental modes were utilized during the six-week training program. All experimental subjects practiced relaxation daily and were exposed to a broad range of coping skills for stress management.This study investigated the effects of an individually administered versus a group-administered stress management training program on various measures of stress, job satisfaction, and burnout among mental health workers. A total of 36 subjects, who were employed in Texas community mental health facilities, participated in the study. The subjects were randomly assigned to one of three groups: an experimental group (N = 12) which received training on an individual basis, an …

Ignacy Feliks , a Polish composer active in Warsaw, is best known for having been a colleague of Frederic Chopin while they were both composition students of Jozef Eisner. As an early nationalist composer, Dobrzynski is examined within the context of nineteenth-century Warsaw's musical culture and political situation. Dobrzynski early training was provided by his father, who was Kapelmeister at the Ilinski court in Romanow. The most important achievements of the career which followed Dobrzynskifs move to Warsaw in 1825 include second place in an 1835 Viennese contest with the Second Symphony, a German tour in I8I8, and the directorship of the Teatr Wielki in 1852. Cast in the late eighteenth-centurv style, Dobrzynski two symphonies were composed in 1829 and 1831. These works show knowledge of Beethoven's music and exhibit Dobrzynski's skill at orchestration. Symphony No. 2 in C minor, Op. 15, is the more important work because of national elements in each movement, as well as its success in a Viennese symphony contest in 1835. Although a precedent for national elements is seen in studying the development of the Polish symphony in the eighteenth and early nineteenth centuries, Dobrzynski's contribution shows an intensification of musical patriotism which was inspired …

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.

This study was designed to investigate the inhibiting effect that caffeine may have in inducing deeper states of relaxation. The degree of relaxation was assessed by physiological measures, self-ratings, and behavioral observations of relaxation behavior.