This thesis is the result of analysis conducted on the income tax systems of thirty-one states and supported a recommendation for a Texas income tax act.

This study is concerned with the significance of the Public Utility Holding Company Act of 1935 on the public utility holding companies which were operating in Texas in 1935.

The need for office efficiency is now of paramount importance. Great strides have been made in factory production methods and procedures during the first half of the twentieth century. But to the present, application of scientific management solution of office problems has been much slower.

This report consists of a presentation of prices paid for the various classifications and grades of cattle sold in the Fort Worth Livestock Market during 1952; a comparison of 1951-1952 prices showing a sharp decline in the price of all grades and classifications which began in June of 1952; and an examination of some of the major factors contributing to the decline in cattle prices as reflected in the Livestock Market, Fort Worth, Texas. From a study of cattle prices that prevailed in the Fort Worth market during 1951 and 1952, and a consideration of some of the factors contributing thereto, the following conclusions are drawn: First, prices of all grades of cattle soared to unusually high levels during 1951, thereby accentuating the drop in price which occurred in the latter part of 1952. Second, the withholding of cattle from slaughter, during a cattle build-up process, rather than a scarcity of cattle in this country was primarily responsible for extremely high prices in 1951. Third, cattle production in this country has progressed in cycles of eight to ten years duration of each; the period under consideration was on the build-up side of the present cycle which began in 1949; and …

This study is concerned with the experience of a particular company which undertook to improve its selection program through the installation of a test battery. This involved special adaptations of techniques commonly employed in industrial situations.

The purpose of this study is to determine the effects of water pollution control on financing municipal water pollution control facilities in selected cities in North Central Texas. This objective is accomplished by addressing the following topics: (1) the cost to municipalities of meeting federally mandated water pollution control, (2) the sources of funds for financing sewage treatment, and (3) the financial implications of employing these financing tools to satisfy water quality regulations. The study makes the following conclusions regarding the impact of water pollution control costs on municipalities in the North Central Texas Region: 1) The financing of the wastewater treatment requirements of the Water Pollution Control Act Amendments of 1972 will cause many municipalities to report operating deficits for their Water and Sewer Fund. 2) A federal grant program funded at the rate of 75 per cent of waste treatment needs will prevent operating deficits in the majority of cities in which 1990 waste treatment needs constitute 20 per cent or more of the expected Water and Sewer Fund capital structure. 3) A federal grant program funded at the average rate of 35 per cent of needs will benefit only a small number of cities. 4) The federal …

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 problem this study addressed was the determination of those real estate tasks perceived to be most essential by successful residential salespersons (defined as the recipients for the past five years of the Salesperson of the Year award, (or, designation) and in some cases, Realtor Associate of the Year designation awarded annually by some local Texas boards of realtors). Out of 116 local boards of REALTORS listed in the 19781979 Texas membership directory, twenty-eight awarded the Salesperson of the Year designation. During the years 1973 through 1977, ninety-five individuals received the award. Of these sixty-nine returned usable questionnaires for the study. The final list of task statements ranked by the participants in the study were selected by a panel composed of Advisory Council members from post-secondary institutions offering real estate programs, and chairpersons of education committees from local boards of realtors.

In September, 1979, the Financial Accounting Standards Board issued FASB Statement No. 33, which required certain corporations to issue specified supplementary information based on constant dollars and current costs. This information is intended to show the impact of inflation on the reported earnings and capital of business enterprises. Opponents of Statement No. 33 claim that the required supplementary information is difficult to interpret and, therefore, will not be used. Proponents contend that the information is self-explanatory and would highlight the impact of inflation on the performance of business enterprises. Thus, they conclude the supplementary data will be useful to various user groups and will be used. This dissertation's primary objective was to determine whether the supplementary data will be used by financial analysts in the Dallas/Fort Worth and Houston regions in evaluating an enterprise's operating performance and its ability to maintain physical operating capability and the general purchasing power of financial capital.

The application of the systems concept to the individual, the family, and the organization predicts that these systems will interact in such a manner that events in one system will correlate with events in the other systems. The purpose of this study is to investigate one area of system interaction, stress creation and stress outcomes. A search of the literature revealed little empirical research pertaining to the interaction between the family environment and the work environment. However, from the available literature a model of work-family interaction was developed. The model hypothesized specific relation ships between variables within and between the family environment, the work environment, type A behavior, job outcomes of perceived productivity and satisfaction, and the stress outcome of illness. To test the hypothesized relationships of the model a questionnaire was developed and distributed via intercompany mail to mid-level managers of the customer service division of an international airline. Returned usable questionnaires (N = 89) were scored and analyzed using appropriate statistical techniques.

This study focused upon the manufacturing lead time management in California's electrical and electronic machinery, equipment, and supplies industry. Manufacturing firms with one hundred or more employees were invited to participate in the research. Six subproblems relating to manufacturing lead time were selected and six appropriate null hypotheses were tested. The subproblems identified (1) factors influencing manufacturing lead time, (2) production planning processes influencing manufacturing lead time accuracy, and (3) techniques reducing manufacturing lead time. These factors, production planning processes, and techniques were then IV investigated to determine the importance of each of them in two environments: (1) high-volume continuous-production (HVCP) and (2) job-shop production-to-order (JSPTO).

This research was designed to determine to what extent employees relocated domestically are protected financially by company practices and policies. Since international relocation has as its objective protecting employees from financial loss, these policies were used as a point of comparison in evaluating domestic relocation. The study was conducted through the use of a mail questionnaire survey of 326 randomly selected companies within the Fortune 500 top industrial organizations. A total of 153, 47 per cent, questionnaires were returned. This survey attempted to establish the basic policies that are applied by these organizations in domestic employee relocation.

The channels of distribution of the Indian Cotton Textile Industry present an interesting problem of economic development in a mixed economy where private and public corporations cooperate to achieve national objectives. This study was designed to describe and analyze the channels of distribution of cotton textiles in India, to specify the shortcomings that exist in the present distribution system, and to make recommendations to improve the efficiency of cotton textile distribution in India. There are always problems involved in collecting primary and even secondary data from a developing country like India. Therefore, mainly a comprehensive library research was conducted pertaining to the Indian Cotton Textile Industry and its distribution system. The secondary sources were published government reports, documents, monographs, books, articles, and trade associations reports.

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 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.

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 deals with three problems—the influence of the study of accounting on the value-level choices of individuals, a comparison of value—level choices among accounting populations, and a comparison of value-level choices between accounting and each of four other disciplines. Two models were developed to test sixteen hypotheses related to these problems. One model isolates any influence of the study of accounting on value-level choice and the other model develops value-level profiles without regard to cause. Multiple Regression Correlation techniques were used to analyze the data.

The problem of the present study was to describe and analyze marketing in Saudi Arabia and American marketing executives' knowledge about the Saudi market. The purposes of the study were twofold: (1) to describe and analyze marketing in Saudi Arabia and (2) to determine what American marketing executives know about the Saudi Arabian market. This study employed both primary and secondary data. For the analysis of marketing in Saudi arabia, primarily secondary sources were used from the available literature. For the analysis of American marketing executives' knowledge about the Saudi Arabian market, primary sources were used in the form of American marketers' responses to a mailed questionnaire.

This work derived attitudinal input from 397 female college business majors concerning their preference for various job factors drawn from previously validated studies and their expected levels of satisfaction with those job factors in new job situations following graduation. Data were collected through the distribution of a questionnaire consisting of three sections: (1) demographic categories, (2) a list of twenty job factors with a Likert-like scale for respondents to record the strength of desire for each, and (3) an identical list of job factors with a Likert-like scale for respondents to record the expected level of satisfaction with those job factors on their new job.

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.

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 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 …