This study is designed to gain a better understanding of the decision process of freight shippers who use commercial truckers. Pursuant to this study, it is possible to gather some insights into the phenomenon of the selection of a trucking company to transport goods. Planning is essential to the attainment of goals in any type of firm, and that is especially true in the volatile environment of commercial trucking. Development of the external environment of trucking is prerequisite to the planning process and essential to the attainment of goals. The external environment of a trucking firm is generally represented by economic, social, and political influences, which extend specifically to the nature and tendencies of its markets, i.e., the shippers.

This study focuses attention on the multinational organization, an emerging phenomenon, in which people from different cultural backgrounds work together to produce a product or render a service. The purpose of this study is to enhance the available information about the potential for increasing productivity through the use of participatory programs, such as Quality Control Circles, in multinational organizations, especially those operating in Saudi Arabia.

The purposes of this study were twofold. The first was to construct a modified model of the voluntary turnover process that clarifies the antecedents of turnover intentions and turnover behavior. The second was to investigate empirically the proposed model's validity by assessing the influences of nine variables of job satisfaction, organizational commitment, job search, intention to stay in the organization, and six demographic variables as potential predictors of employee voluntary turnover.

The study examines the potential of conjoint analysis to provide and apply quantitative data to situations previously limited to non-quantitative analysis within the selection process. Chapter I presents a brief introduction to the sales force selection process. A discussion of the importance of effective selection to the organization as well as an explanation of the objectives, methodology, research questions, and limitations complete the chapter. Chapter II provides a detailed description of the contemporary sales force selection process. The chapter explains the objective and subjective activities and techniques utilized by management in selection decisions. Chapter III describes the steps involved in conjoint analysis and the specific conjoint measurement technique employed in the study. The questionnaire employed and the source of data are described in Chapter IV. An analysis of the results of the research completes the chapter. Chapter V presents the summary, conclusions, and recommendations of the study.

Materials management is an integrative approach to control the flow of production materials. It has been successfully practiced by numerous manufacturing firms to decrease materials cost and improve the employment of scarce resources. The need for better utilization of resources is also prevalent in service sector industries. This dissertation focused on the public utilities industry and its practices in the materials management area. Major emphasis of this research was to (1) define the state-of-the-art of materials management within the gas and electric utilities in Texas, (2) determine its impact on the corporate structure, and (3) identify opportunities for materials management in the future of the Texas utilities industry.

One of the critical issues that face the accounting profession today involves choosing among alternative accounting information modes. This dissertation provides comparative empirical evidence on the predictive power of accrual-based accounting signals versus cash-flow accounting signals versus both of these signals jointly. The empirical hypotheses compare the degrees of association between the market evaluative criteria, market beta and security price behavior, and the different accounting signals. The research methodology employed includes the following. 1. Market beta and changes in security prices are used as the evaluative criteria. 2. Two regression models are developed and used to test the predictive power of the alternative accounting signals. 3. Several specifications for each model are used. These specifications are simple regression, multiple regression, interaction effect, partial correlation, incremental correlation, and time series and cross sectional analysis.

The success of any retail institution depends upon many factors including personal selling effectiveness. Traditional sales training has focused primarily on the selling process with emphasis on how to close a sale. The idea of using behavioral style awareness training with salespeople has emerged only recently when behavioral training began to be recognized in the literature as a tool for sales training as well as for management training. The Social Style of Behavior concept developed by Dr. David Merrill was selected for use in this research study. Utilizing this concept, a behavioral style awareness training program was developed involving twenty hours of classroom training. Training methods used were lecture, role play, and videotaped materials with emphasis on behavioral identification and using versatility with applications to personal selling in a retail situation.

One purpose of the dissertation was to determine what theoretical justification exists to support the description of problem recognition. Homeostatsis was found to be a well documented and accepted theory of tension reduction in both physiology and psychology. It was proposed as a proper theoretical foundation for problem recognition. It also implied that people develop styles as they repeatedly deal with similar problems. Another purpose of the dissertation was to develop a method for typifying consumers in the way they recognize problems. Scales were constructed to measure consumers' tendencies to recognize problems due to a change in one of their states. Three scales were developed: one to measure types sensitive to changes in the desired state, one to measure types sensitive to changes in the actual state, and a combined scale to measure tendencies to recognize problems due to changes in either state. The product category chosen to test the scales was clothing. The results indicated that all scales were extremely reliable and moderately valid.

The general purpose of the study was to determine, analyze, and evaluate the basic nature of the distribution processes involved in the marketing of antique furniture in Dallas, Texas. The study utilizes the marketing mix components as a framework for understanding the nature of the industry. Various aspects of the channels of distribution and physical distribution, the products themselves, pricing mechanisms, and the promotion methods, as well as the market itself and distribution problems, were examined. The primary data were gathered from 29 retail antiques dealers in the Dallas metropolitan area.

The research examines perceptions of top management in U. S. Multinationals (MNCs) about strategic management processes involving social responsibility, particularly issues on plant and employee safety, education and human resources, and health delivery and services. Strategic management processes consider setting objectives, environmental analyses, and evaluation of social responsibility programs emphasizing planning activities. The study focuses on firms' decision making in planning and execution of social responsibility programs and their impact on foreign country environments as perceived by company executives, at corporate headquarters and regional/subsidiary offices.

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.

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.

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.

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.

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.