This study has a twofold purpose: to demonstrate the use of the Marquardt compromise method in estimating the unknown parameters contained in the probability call-option pricing models and to test empirically the following models: the Boness, the Black-Scholes, the Merton proportional dividend, the Ingersoll differential tax, and the Ingersoll proportional dividend and differential tax.

The purpose of this research was to empirically examine the relationship between audit committees and the changing of independent accounting firms, especially those independent auditor changes in which accounting firms are displaced as auditors by accounting firms that are in the larger-sized category. This research involved the testing of two different, but closely related questions. The first research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change independent accounting firms?" The second research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change to a larger accounting firm rather than change to an accounting firm of equal or smaller size?" Statistical models were developed for the two research questions using criteria involved in the auditor change decisions as reported in previous research studies. Eight criterion, including the existence of an audit committee, were defined specifically and incorporated into a survey instrument. The survey instrument was circulated to the accounting firms in the Dallas-Fort Worth area. The accounting firms were asked to report certain information regarding their current and previous auditing clients. Data received from the firms were …

This empirical study is concerned with the extent to which news announcements affect the performance of common equity securities of oil and gas producing companies. The market effects of news announcements are considered to be of importance in resolving two issues. One concerns financial statement disclosure and the second concerns examination of prior oil and gas industry-related accounting research. This dissertation assumes capital market efficiency and addresses two research questions: do news announcements concerning activities of nonintegrated oil and gas producing companies affect the companies' common stock prices, and are announcements concerning nonintegrated oil and gas companies' financial, personnel, explorational, and developmental and operational activities used equally by investors in their decision-making?

The goals of this dissertation were to determine the salient cognitive dimensions of retail image in the perceptions of consumers and the image attributes related to those dimensions. This study took advantage of multidimensional scaling techniques (MDS) to create dimensioned perceptual maps based on nonpredetermined attributes. Similarities data about five Dallas shopping centers, gathered by questionnaires from a sample (n=181) of women shoppers interviewed at the centers, were analyzed to discover the perceived dimensions of image. Similarities data were also collected on fifteen attributes previously found to be significant. MDS configurations of the attributes were compared with the retail image configuration by means of a matrix fitting technique. These comparisons categorized the attributes according to the dimensions with which they were congruent. Evaluation of these groups provided a means for identifying and naming the primary perceptual dimensions. Saliency of the perceived dimensions was tested by congruency matching respondent preferences to perceptions.

This research examined the development of consumer product manufacturer's liability between 1890 and 1981. h large percentage of the manufacturers were involved in monopolies, suppression of free trade, price conspiracies, and fraudulent advertisments. Negligence in design and manufacture frequently resulted in defective products. Responsible writers exposed: dangerous foods; chemicals; insecticides; unethical manufacturing methods; and numerous injuries or deaths from defective consumer products. Three periods of organized consumerism, 1890-1917, 19271941; and 1962-1981, created congressional pressure for consumer-oriented legislation. Five presidents used the power of their offices to pressure congress to protect the public. The states adopted the federal Workmen's Compensation Law of 1908 to provide assistance for individuals who suffered job-related injuries or death. Additional consumer-oriented laws enabled injured workers to sue for damages through the courts. Organized women's clubs worked through industrial representatives and congress to correct flagrant manufacturing abuses and establish standards.

Article on the utilization of hospital services by older adults and a look at today's trends and projections for tomorrow.