A Study of Job Stress in Boundary-Spanning and Non-Boundary-Spanning Occupations (open access)

A Study of Job Stress in Boundary-Spanning and Non-Boundary-Spanning Occupations

This study tested the existence of significant differences in levels of perceived job stressors between non-managerial individuals in boundary-spanning and nonboundary- spanning occupations. Correlations between selected demographic characteristics and levels of perceived job stressors were also determined.
Date: August 1982
Creator: Zuzan, Freda Ann
System: The UNT Digital Library
Validation and Investigation of the Four Aspects of Cycle Regression: A New Algorithm for Extracting Cycles (open access)

Validation and Investigation of the Four Aspects of Cycle Regression: A New Algorithm for Extracting Cycles

The cycle regression analysis algorithm is the most recent addition to a group of techniques developed to detect "hidden periodicities." This dissertation investigates four major aspects of the algorithm. The objectives of this research are 1. To develop an objective method of obtaining an initial estimate of the cycle period? the present procedure of obtaining this estimate involves considerable subjective judgment; 2. To validate the algorithm's success in extracting cycles from multi-cylical data; 3. To determine if a consistent relationship exists among the smallest amplitude, the error standard deviation, and the number of replications of a cycle contained in the data; 4. To investigate the behavior of the algorithm in the predictions of major drops.
Date: December 1982
Creator: Mehta, Mayur Ravishanker
System: The UNT Digital Library
An Investigation of the Management Accounting Framework for Performance Evaluation in American Multinational Enterprises (open access)

An Investigation of the Management Accounting Framework for Performance Evaluation in American Multinational Enterprises

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.
Date: May 1982
Creator: Abdallah, Wagdy M. (Wagdy Moustafa)
System: The UNT Digital Library
Variation in Accounting Information Load: The Impact of Disclosure Requirements of FASB Statement No. 33 on Cash Flow Predictions of Financial Analysts (open access)

Variation in Accounting Information Load: The Impact of Disclosure Requirements of FASB Statement No. 33 on Cash Flow Predictions of Financial Analysts

In Statement No. 33, "Financial Reporting and Changing Prices," the FASB requires that some large companies disclose their historical cost/constant dollar and current cost information in the published financial statements. One of the purposes of these disclosures is to help users of the financial statements in assessing future cash flows. This study was directed toward the examination of the effects of the different levels of disclosures on cash flow projections.
Date: May 1982
Creator: Liu, Chao M.
System: The UNT Digital Library
The Chi Square Approximation to the Hypergeometric Probability Distribution (open access)

The Chi Square Approximation to the Hypergeometric Probability Distribution

This study compared the results of his chi square text of independence and the corrected chi square statistic against Fisher's exact probability test (the hypergeometric distribution) in contection with sampling from a finite population. Data were collected by advancing the minimum call size from zero to a maximum which resulted in a tail area probability of 20 percent for sample sizes from 10 to 100 by varying increments. Analysis of the data supported the rejection of the null hypotheses regarding the general rule-of-thumb guidelines concerning sample size, minimum cell expected frequency and the continuity correction factor. it was discovered that the computation using Yates' correction factor resulted in values which were so overly conservative (i.e. tail area porobabilities that were 20 to 50 percent higher than Fisher's exact test) that conclusions drawn from this calculation might prove to be inaccurate. Accordingly, a new correction factor was proposed which eliminated much of this discrepancy. Its performance was equally consistent with that of the uncorrected chi square statistic and at times, even better.
Date: August 1982
Creator: Anderson, Randy J. (Randy Jay)
System: The UNT Digital Library
A Multivariate Model for Testing the Information Content of Constant Dollar Disclosures Required by Statement of Financial Reporting and Changing Prices (FASB No. 33) (open access)

A Multivariate Model for Testing the Information Content of Constant Dollar Disclosures Required by Statement of Financial Reporting and Changing Prices (FASB No. 33)

In September 1979, the Financial Accounting Standards Board (FASB) issued a statement entitled Financial Reporting and Changing Prices (FASB No. 33). FASB No. 33 requires publicly-held companies of a certain size to issue supplementary constant dollar and current cost disclosures along with their primary financial statements.To investigate the effect of the signals on security prices the study used a methodology known as "Iso-beta Portfolio Analysis" and employed different models in conjunction with the methodology, the market model (MM) and a new model called "the multi-index model" (MIM). Cluster analysis was used to develop the indexing used with the MIM.
Date: December 1982
Creator: Moustafa, Salah El din
System: The UNT Digital Library