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An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations (open access)

An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations

The study addresses whether differently ordered accounts receivable workprograms and task experience relate to differences in judgments, confidence levels, and recall ability. The study also assesses how treated and untreated inexperienced and experienced auditors store and recall accounts receivable workprogram steps in memory in a laboratory environment. Additionally, the question whether different levels of experienced auditors can effectively be manipulated is also addressed.
Date: December 1993
Creator: Rogers, Violet C. (Violet Corley)
System: The UNT Digital Library
An Analysis of Corporate Accounting and Reporting Practices in Bahrain (open access)

An Analysis of Corporate Accounting and Reporting Practices in Bahrain

The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that the desire for international legitimacy creates incentives for developing nation to adopt Western financial reporting practices. Bahrain provided an excellent environment in which to examine the two explanations since its public and closed corporations have similar economic characteristics. Only public corporations are legally required to publish financial reports. I posited that public corporations would try to gain legitimacy for their published reports by adopting Western standards, while closed corporations would not have a similar incentive. I used an interpretive framework to analyze the Bahrain socioeconomic environment and to examine the general financial reporting practices of Bahraini corporations. I found that closed corporations provided data responsive to the Bahraini environment. Public corporations, however, adopted International Accounting Standards. My analysis supported prior researchers7 findings that colonialism, the need for international legitimacy, and international audit firms were important …
Date: December 1993
Creator: Abdul-Rahim, Hassan M.
System: The UNT Digital Library
An Analysis of Selected Factors Which Influence the Funding of College and University Noncommercial Radio Stations as Perceived by Station Directors (open access)

An Analysis of Selected Factors Which Influence the Funding of College and University Noncommercial Radio Stations as Perceived by Station Directors

The problem of this study concerned factors which influence the funding of college and university noncommercial radio stations as perceived by station directors.
Date: December 1993
Creator: Sauls, Samuel J. (Samuel Joseph)
System: The UNT Digital Library
An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950 (open access)

An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950

This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
Date: December 1993
Creator: Vollmers, Gloria Lucey
System: The UNT Digital Library
Angular Dependence of the Stopping Processes and the Yields of Ion-induced Electron Emission from Channeled MEV Protons in <100> Silicon Foils (open access)

Angular Dependence of the Stopping Processes and the Yields of Ion-induced Electron Emission from Channeled MEV Protons in <100> Silicon Foils

The present work reports the experimental evidence of anomalous energy loss, energy straggling, and the corresponding ion-induced electron emission yields of channeled protons in silicon.
Date: December 1993
Creator: Zhao, Zhiyong
System: The UNT Digital Library
Art Song by Turn-of-the-Century Female Composers (open access)

Art Song by Turn-of-the-Century Female Composers

Whereas conditions have existed for many centuries which served to exclude or marginalize female participation in music, many women have written compositions of musical worth sufficient to justify their contemporary performance. Although most women composers wrote works more fitting for the "salon" than for the concert hall at the turn of the century, Boulanger and Mahler are representative of the few women composers whose complex approach to art song fell within the mainstream of the genre. Many of their accompaniments attain a level of technical difficulty not previously found in women composers' writing. They offer an interesting comparison between nationalities and styles in that they both favored Symbolist texts. However, each represents a different side of the coin in her musical interpretation of Symbolism: Boulanger, Impressionism, and Mahler, Expressionism. In addition, even though their styles involve opposite musical expressions, they both show a strong influence of Wagner in their writing. This study includes background on turn-of-the-century music and musicians encompassing the role of art song among women composers. Symbolism is addressed as it applies to the poets selected by the composers, followed by information regarding the specific musical representation of Symbolist texts in the composers' art songs. The chapter of …
Date: December 1993
Creator: Click, Sarah, D.
System: The UNT Digital Library
Assessing the Importance of Self-Concept Intervention Among High School Students As Measured by the Piers-Harris Children's Self-Concept Scale (open access)

Assessing the Importance of Self-Concept Intervention Among High School Students As Measured by the Piers-Harris Children's Self-Concept Scale

The research problem of this study was to determine the pretest and posttest cluster scores of high school students in a theater class as measured by the Piers-Harris Children's Self-Concept Scale.
Date: December 1993
Creator: Grima, Francis Gerald
System: The UNT Digital Library
Attitudes Toward Teaching and Research Among Biology Faculty in Texas Institutions of Higher Education (open access)

Attitudes Toward Teaching and Research Among Biology Faculty in Texas Institutions of Higher Education

This study investigated the attitudes toward teaching and research among biology faculty in Texas institutions of higher learning. The purposes of the study were to: 1) determine what the attitudes of Texas biology faculty were toward teaching; 2) to determine the attitudes of Texas biology faculty toward research; 3) to determine if biology faculty attitudes toward teaching vary according to faculty rank; 4) to determine if biology faculty attitudes toward research vary according to faculty rank; 5) to determine if attitudes of biology faculty in Texas toward teaching vary according to institutional type; and 6) to determine if attitudes of biology faculty in Texas toward research vary according to institutional type.
Date: December 1993
Creator: Salehi, Faiz
System: The UNT Digital Library
Body Image as Mediated by Age, Sex, and Relationship Status (open access)

Body Image as Mediated by Age, Sex, and Relationship Status

Traditionally, body image research has focused on young women. However, there are indications of cultural shifts which extend physical appearance pressures to both men and women, as well as to middle-aged and older adults. Two hundred and ten subjects were administered objective body image measures including the Figure Rating Scale, the Body Shape Questionnaire, and the Multidimensional Body-Self Relations Questionnaire, as well as projective measures including the Holtzman Inkblot Technique and the Draw-A-Person. The NEO-Five Factor Inventory and the Social Anxiety Subscale were also used to explore variables which might covary with body image. A 3 X 2 X 2 Multivariate Analysis of Covariance (MANCOVA) was utilized with social desirability as the covariate.
Date: December 1993
Creator: Cooper, Caren C. (Caren Connie)
System: The UNT Digital Library
A Comparison of the Relative Effectiveness of Mainstream Versus Pullout Treatment Programs in Addressing the Needs of At-Risk Students (open access)

A Comparison of the Relative Effectiveness of Mainstream Versus Pullout Treatment Programs in Addressing the Needs of At-Risk Students

The purpose of the study was to compare the relative benefits of treating at-risk students, those considered to be potential dropouts, by separating them into special classes at a separate facility—a pullout program—versus having them remain in regular classes with periodic supplemental counseling based upon individual needs—a mainstream program. To carry out the purpose of the study, students enrolled in the two types of treatment programs were compared in respect to retention in school, attendance, academic achievement based upon pretest and posttest scores, report card grades, and attitude toward school.
Date: December 1993
Creator: Harrison, Robert S. (Robert Seidel)
System: The UNT Digital Library
Conducting Floristic Studies of Local Plant Populations: The Potential of Two-Year College Students and Faculty (open access)

Conducting Floristic Studies of Local Plant Populations: The Potential of Two-Year College Students and Faculty

The purpose of this research was to evaluate the ability of two-year college students and faculty in one area of activity and to gain a more adequate understanding of them. A dearth of taxonomic literature on plant populations at the local level prompted this study. It has been observed that amateur botanists have accomplished satisfactory and commendable work in plant taxonomy. Also, it has been observed that a high percentage of students in two year colleges commute considerable distances. These disparate observations led to a potential solution to the botanical dilemma.
Date: December 1993
Creator: Prather, Stanley A. (Stanley Albert)
System: The UNT Digital Library
The Continuous Wavelet Transform and the Wave Front Set (open access)

The Continuous Wavelet Transform and the Wave Front Set

In this paper I formulate an explicit wavelet transform that, applied to any distribution in S^1(R^2), yields a function on phase space whose high-frequency singularities coincide precisely with the wave front set of the distribution. This characterizes the wave front set of a distribution in terms of the singularities of its wavelet transform with respect to a suitably chosen basic wavelet.
Date: December 1993
Creator: Navarro, Jaime
System: The UNT Digital Library
Covering the Campus: The History of The Chronicle of Higher Education (open access)

Covering the Campus: The History of The Chronicle of Higher Education

This study, the first comprehensive history of The Chronicle, melds a quarter-century of higher education and journalism milestones.
Date: December 1993
Creator: Baldwin, Patricia L. (Patricia Lynne)
System: The UNT Digital Library
A Criterion-Referenced Analysis of Form F of the Standardized Bible Content Tests of the American Association of Bible Colleges (open access)

A Criterion-Referenced Analysis of Form F of the Standardized Bible Content Tests of the American Association of Bible Colleges

The purposes of this study were to: (a) analyze subjects' responses from Form F of the Standardized Bible Content Tests of the American Association of Bible Colleges by factor analysis and the Rasch measurement model and (b) determine dimensionality of Form F, determine the correlation to the Literal, Anti-literal, Mythological Scales, and determine the best criterion-referenced test design of Form F using Rasch measurement procedures. Volunteers from a purposefully selected sample of nine colleges from the American Association of Bible Colleges participated in the study. One research instrument with five demographic questions, the Standardized Bible Content Test Form F, and the Literal, Anti-literal, and Mythological Scales was administered to 179 volunteer graduating seniors. Frequencies and percentages of responses were computed for the demographic questions. Mean scores on the Literal, Anti-literal, and Mythological Scales were computed for gender and religious affiliation. Principal components analysis of Form F with varimax rotation and list-wise deletion of missing data was used to assess the dimensionality of Form F. Correlations between scores on the Literal, Anti-literal and Mythological Scales and scores from the principal components analysis of Form F were computed. Dunn's multiple comparison procedures were used to test for statistical significance. Rasch-Model measurement analysis …
Date: December 1993
Creator: Gaede, Charles S. (Charles Samuel)
System: The UNT Digital Library
Determinants of the Magnitude of Foreign Direct Investment: An Analysis of Korean Manufacturing MNCs (open access)

Determinants of the Magnitude of Foreign Direct Investment: An Analysis of Korean Manufacturing MNCs

The purpose of this study is, therefore, to investigate empirically the firm- and location-specific determinants of the magnitude of FDI by Korean manufacturing MNCs--one of the leading Third World MNCs. This study also examines firm-specific characteristics that distinguish Korean MNCs investing in developing countries from those investing in developed countries.
Date: December 1993
Creator: Kim, Seong-Soo
System: The UNT Digital Library
Determination of the Relationship Between Ethical Positions and Intended Behavior Among Managers (open access)

Determination of the Relationship Between Ethical Positions and Intended Behavior Among Managers

This study was conducted to determine the relationship between managers' ethical positions and their intended behavior.
Date: December 1993
Creator: Moore, Jan R. (Jan Roxy)
System: The UNT Digital Library
The Early Adoption of Accounting Standards as an Earnings Management Tool (open access)

The Early Adoption of Accounting Standards as an Earnings Management Tool

Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive accounting theories.
Date: December 1993
Creator: Smith, Pamela Ann, 1959-
System: The UNT Digital Library
The Effect of Parent Involvement Training on the Achievement of Hispanic Students (open access)

The Effect of Parent Involvement Training on the Achievement of Hispanic Students

The purpose of this study was to ascertain the effect of a parent involvement education program on the academic achievement, school behavior, and educational motivation of Hispanic students enrolled in a bilingual education program. Fifty bilingual fourth-grade students and their parents were compared to 50 bilingual fourth-grade students and their parents who were subjected to a parent education program. The groups were randomly assigned from a stratified random sample. Students in each group were given the Student Attitude Measure prior to treatment and immediately following the parent involvement training. Parents in each group were given the Parent Opinion Inventory prior to and immediately following the parent involvement training. Students were also compared utilizing a norm-referenced achievement test. Discipline referrals were compared between the experimental group and the control group.
Date: December 1993
Creator: Davis, Lori Anne Jancuska
System: The UNT Digital Library
The Effects of Parental Marital Status, Just World Beliefs, and Parental Conflict on Trust in Intimate Heterosexual Relationships (open access)

The Effects of Parental Marital Status, Just World Beliefs, and Parental Conflict on Trust in Intimate Heterosexual Relationships

The effects of divorce on trust in intimate heterosexual relationships were investigated using a sample of 478 college students (156 males, 322 females). Subjects were asked to respond to scenarios and questionnaires assessing parental marital status, just world beliefs, parental conflict, and trust. Attitudes toward divorce and common problems were also assessed.
Date: December 1993
Creator: Taylor, Bryce E. (Bryce Ernest)
System: The UNT Digital Library
Efficient Linked List Ranking Algorithms and Parentheses Matching as a New Strategy for Parallel Algorithm Design (open access)

Efficient Linked List Ranking Algorithms and Parentheses Matching as a New Strategy for Parallel Algorithm Design

The goal of a parallel algorithm is to solve a single problem using multiple processors working together and to do so in an efficient manner. In this regard, there is a need to categorize strategies in order to solve broad classes of problems with similar structures and requirements. In this dissertation, two parallel algorithm design strategies are considered: linked list ranking and parentheses matching.
Date: December 1993
Creator: Halverson, Ranette Hudson
System: The UNT Digital Library
The Emergent Literacy Behaviors of Bilingual Education Kindergarten Students During Modified Sustained Silent Reading : A Descriptive Study (open access)

The Emergent Literacy Behaviors of Bilingual Education Kindergarten Students During Modified Sustained Silent Reading : A Descriptive Study

The purpose of this study was to describe the behaviors of kindergarten students during Sustained Silent Reading sessions modified to be developmentally appropriate.
Date: December 1993
Creator: Rosenkrans, Dreama J.
System: The UNT Digital Library
Eutrophication Monitoring and Prediction (open access)

Eutrophication Monitoring and Prediction

Changes in trophic status are often related to increases or decreases in the allocthonous inputs of nutrients from changes in land use and management practices. Lake and reservoir managers are continually faced with the questions of what to monitor, how to monitor it, and how much change is necessary to be considered significant. This study is a compilation of four manuscripts, addressing one of these questions, using data from six reservoirs in Texas.
Date: December 1993
Creator: Cairns, Stefan H., 1949-
System: The UNT Digital Library
An Examination of the Relationship Between Published Book Reviews and the Circulation of Books at an Academic Library (open access)

An Examination of the Relationship Between Published Book Reviews and the Circulation of Books at an Academic Library

The primary purpose of this study was to determine if book reviews are useful and significant indicators of potential circulation. Major book reviewing sources were studied to determine if some were more useful than others in selecting books which circulate.
Date: December 1993
Creator: Thornton, Glenda A. (Glenda Ann)
System: The UNT Digital Library