The problem with which this investigation is concerned is that of determining the predictors, correlates, and consequences of job satisfaction in a university library. A managerial model was constructed for the purpose of providing an overall framework of analysis. It was hypothesized, in the managerial model, that organizational effectiveness in any organization is linked closely to the concepts of job satisfaction and employee satisfactoriness. These two concepts, in turn, are closely related to managerial behavior.

The purpose of this dissertation is to examine the effects of activity-based costing (ABC) and activity-based management (ABM) on managerial and employee behavior.

This research examines problem definition as the first step in a sequential problem solving process. Seventy-seven managers in four diverse organizations were studied to determine common characteristics of problem definers. Among the variables considered as differentiating problem definers from non-problem definers were cognitive style, personal need characteristics, preference for ideation, experience, level of management, and type and level of education. Six hypotheses were tested using the following instruments: the Problem Solving Inventory, the Myers-Briggs Type Indicator Schedule, the Preference for Ideation Scale, the Edwards Personal Preference Schedule, a Problem Definition Exercise, and a Personal Data Questionnaire. Among the managers studied, only twelve were found to be problem definers. Such small numbers severely limit the ability to generalize about problem definers. However, it is possible that problem definers are scarce in organizations. In terms of cognitive style, problem definers were primarily thinking types who preferred evaluation to ideation in dealing with problems, making judgmental decisions on the basis of collected facts. Problem definers were not predominant at lower levels of the organization. One-third of the problem definers held upper level management positions while another one-fourth were responsible for specialized activities within their organizations, overseeing special projects and individuals much like upper …

The psychological characteristics of programmers are believed to be important determinants of programming productivity. However, little evidence is available to support this contention. This investigation, motivated by the lack of such evidence, was concerned with determining the influence of the programmer's cognitive complexity (differentiation and integration) and experience on comprehending and modifying programs of different levels of complexity. Data were collected from ninty-three graduate and undergraduate students in a classroom experimental setting. In the first phase of the experiment, a background questionnaire was administered in order to collect experience and other demographic information. Also, a domain-specific Role Construct Repertory (REP) Test was administered to collect cognitive complexity information. In the second phase, the subjects were randomly assigned to either the program comprehension group or to the program modification group. Both groups used two COBOL programs of differing levels of complexity to do comprehension and modification exercises. Three sets of hypotheses were tested. The first set of hypotheses was designed to evaluate the direction and strength of the relationship between cognitive complexity and program comprehension and modification. The second set of hypotheses was designed to evaluate the combined influence of cognitive complexity and program complexity on the comprehension and modification of …

Many techniques have been developed to analyze time series. Spectral analysis and cycle regression analysis represent two such techniques. This study combines these two powerful tools to produce two new algorithms; the spectral algorithm and the one-pass algorithm. This research encompasses four objectives. The first objective is to link spectral analysis with cycle regression analysis to determine an initial estimate of the sinusoidal period. The second objective is to determine the best spectral window and truncation point combination to use with cycle regression for the initial estimate of the sinusoidal period. The third is to determine whether the new spectral algorithm performs better than the old T-value algorithm in estimating sinusoidal parameters. The fourth objective is to determine whether the one-pass algorithm can be used to estimate all significant harmonics simultaneously.

The objectives of the thesis research were twofold. One objective was to conduct an exploratory investigation of the underlying response mechanism to an auditor's request for confirmation of accounts receivable. The second objective was to investigate the validity of confirmation evidence. Validity was defined in terms of detection of errors.

This research is a systematic, in depth empirical test of the strong form of the efficient market hypothesis (EMH) using the dual-fund industry as the research subject. Unlike most strong-form EMH research, this study deals with a small, homogeneous sector of the investment company industry with a comparable origin date. To obtain homogeneity of the research subjects, the sample size is necessarily small (7), thus, making it difficult to find statistically significant results. In general, portfolio performance is negatively correlated with variability in measures of portfolio characteristics such as the major mix, common stock categories, portfolio turnover, etc. The better-performing dual funds were more consistently managed while the lower-performing companies had significant and sometimes frequent changes in portfolio policies. In line with the efficient market hypothesis, "passive" management, i.e., low turnover, few changes in major mix or common stock composition, shows better results in the dual-fund industry from inception through 1973.

SFAS No. 52, Foreign Currency Translation, was issued in December, 1981, replacing SFAS No. 8, Accounting For the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements. SFAS No. 52 has shifted the impact of translation gains and losses from the income statement to the balance sheet. It was expected that SFAS No. 52 would eliminate the incentive for multinationals to engage in various hedging activities to reduce the effect of the translation process in reported earnings. It was also expected that multinationals would change their foreign exchange risk management practices. The major purpose of this study was to investigate the effect of SFAS No. 52 on foreign exchange risk management practices of U.S. based multinationals.

The problem with which this research is dealing is the lack of any explanatory model which explains both the perception and the adoption of new products. One objective of this study is to advance a new conceptual framework concerning both the perception and the adoption of new products. The second objective of this study is to evaluate this new framework theoretically and empirically. Bunge's evaluative criteria are used to evaluate the new model theoretically while Hunter, Schmidt, and Jackson's meta-analysis technique is used to evaluate the model empirically. An extensive review of literature pertaining to the definition of innovation, the adoption process, and innovativeness is included in the second chapter. Chapter three covers research plan and methods. The new model and its assumptions are presented in chapter four. The results of both theoretical and empirical investigations of the new model are reported in chapter five. Finally, chapter six includes a discussion of the main findings and provides some suggestions for future research. An interpretive and postulational model is introduced in this study. The model is built on three main assumptions and contains thirty-one different theoretical constructs. Those constructs are bounded together by forty-six theoretical propositions. Those propositions are the postulates …

The purpose of this research was to determine if personality type and system response time have any effect on state anxiety and user response time. The sample for this study consisted of senior and graduate level college students who possessed basic know 1 edge of a text editor. Each test subject was administered the Jenkins Activity Survey to determine scores for Type A versus Type B, speed and impatience, involvement, and competitiveness. The test subjects were randomly assigned to one of three treatment groups (good, variable, and poor system response time). They were required to edit a text file which contained multiple errors. The test subjects were provided hard copies of the file with errors (errors highlighted) and the file as should appear without the errors. The test situation for each test subject was identical, except for changes in system response time. The A-state scale of the State-Trait Anxiety Inventory (STAI) was administered to the test subjects immediately prior to the edit task in order to determine pre-task state anxiety levels. The A-state scale of the STAI was again administered immediately after the edit task in order to determine post-task state anxiety levels. Analysis of variance, analysis of covariance, regression, …

The situational self-image, which recognizes the affect of situational influences, particularly social roles, was the specific topic of investigation of this study. It has generally been hypothesized in marketing literature that consumers will purchase the brand with the image most congruent with the consumers' self-image. Symbolic Interactionism, a field of study in sociology, provides the theoretical foundations for the construct situational self-image. Realization of the relationship between the situational self-consciousness and involvement was also investigated.

This dissertation addresses the influence of "positivism" in accounting research. Accounting research has been overwhelmed by "positivism" to the extent that the "scientific method" has become sacrosanct. The dysfunctional consequences include the extreme emphasis placed on methodology. Researchers believe that the methods applied, rather than the orientations of the human researcher, generate knowledge. This belief stems from an extreme objectivist ontological orientation. A second consequence of the "positivistic" influence is a change in direction of intellectual inquiries. Obsession with measurement and quantification has all but eliminated concern for values. Specifically this dissertation asserts that the "scientific method" has been misapplied and misunderstood. The misapplication is that a method developed in the natural sciences has been blindly accepted and endorsed in the social sciences. It has been misunderstood in the sense that the abstract Cartesian-Newtonian view of reality has been mistaken for reality itself. The ontological assumptions inherent in this view have become integrated in the Western mind. The axiomatic nature of these assumptions have been ignored. The primary purpose of this dissertation is to project a point concerning research and knowledge. Hence, there are no "research findings" in the conventional sense.

The classical normal curve approximation to cumulative hypergeometric probabilities requires that the standard deviation of the hypergeometric distribution be larger than three which limits the usefulness of the approximation for small populations. The purposes of this study are to develop clearly-defined rules which specify when the normal curve approximation to the cumulative hypergeometric probability distribution may be successfully utilized and to determine where maximum absolute differences between the cumulative hypergeometric and normal curve approximation of 0.01 and 0.05 occur in relation to the proportion of the population sampled.

This study evaluated the changes which occur in manufacturing organizations in the plastic molding industry which implement statistical process control (SPC). The study evaluated changes in product quality, consistency, cost, changes in employee attitudes, and changes in the organization structure which occur after the implementation of SPC. The study was conducted in two phases. Phase 1 consisted of an exploratory field study of a single manufacturing company. Phase 2 consisted of a field survey of three manufacturing companies in the same industry. An unexpected opportunity to evaluate the differences in effects of successful and unsuccessful SPC implementations occurred during the field survey. One plant, whose management assessed their SPC program as being unsuccessful, reported no economic or quality benefits from SPC. Neither did this plant report any changes in the attitudes or behavior of their employees. Neither of these findings was surprising since this plant was the only one of the four study plants which implemented SPC as a quality control program with no participation from the production department. The three plants whose management assessed their SPC programs as being successful reported reduced product variation and a decrease in the proportion of defective product produced as a result of SPC. …

The primary purpose of the study was to investigate whether takeover markets are allocationally efficient using Tobin's q as the variable which summarizes the investment opportunities of firms. Chapter I presented the purposes, hypotheses, methodology, and limitations of the study. The two hypotheses proposed were as follows: Acquiring firms' q should be significantly higher than that of control firms, on average, and target firms' q should be significantly lower than that of control firms, on average. Chapter II presented the review of literature on takeovers and theory of investments. Chapter III presented the research design adopted to test the above hypotheses. The methodology to calculate q-values and methods to reduce the bias which may result from choice-based sampling were also given. A paired comparison t-test was employed to test the hypotheses. Sample firms were selected from the COMPUSTAT RESEARCH and COMPUSTAT INDUSTRIAL tape.

Statistical quality control (SQC) is one technique companies are using in the development of a Total Quality Management (TQM) culture. Shewhart control charts, a widely used SQC tool, rely on an underlying normal distribution of the data. Often data are skewed. The inverse Gaussian distribution is a probability distribution that is wellsuited to handling skewed data. This analysis develops models and a set of tools usable by practitioners for the constrained economic statistical design of control charts for inverse Gaussian distribution process centrality and process dispersion. The use of this methodology is illustrated by the design of an x-bar chart and a V chart for an inverse Gaussian distributed process.

This study provides information about convertible preferreds generally and, in particular, those used in financing mergers during the period 1968-1984. Specifically, the following topics are examined: (1) traditional corporate motives for the use of convertible preferreds as a financing means in mergers and acquisitions, (2) annual data about convertible preferreds' issuance by volume and purpose for the period 1968-1984, (3) average annual returns of merger-related convertible preferreds and average annual returns of common stock of the same companies for the period 1968-1980, (4) performance of convertible preferreds in relation to the market in general, and (5) the future of convertible preferreds as a financing instrument in merger activity.

The purpose of the study was to determine what differences in work attitudes, if any, exist in the American workforce within various demographic groups, and what implications such differences have for managers. Age, level of education, college major, race, sex, pay method, skill level and job classification were chosen to be the independent variables. Current literature indicates that a shift in values has influenced many areas in society in the last two decades. This study was an attempt to determine if the work values of the general population are related to the above eight independent variables.

Despite the obvious importance attached to the psychological significance of height and weight in everyday life, few researchers have studied the relationship of these variables to the sales performance of ordinary life insurance salesmen. In the present study, it was hypothesized that (1) taller and/or heavier ordinary life insurance salesmen are more successful than shorter and/or lighter ordinary life insurance salesmen; (2) those who possess more "ideal statures" are more successful than those who do not; and, secondarily, (3) life insurance companies tend to hire taller and/or heavier applicants for life insurance sales positions. The results of this study offer further support for the view that many sales managers and recruiters tend to believe that "the bigger they are, the better," and to select applicants accordingly, with the qualification that in this sample, female agents were taller, but lighter than average. These findings are discussed in terms of their implications for the life insurance industry and future investigations.

The present auditing environment involves increasing audit costs and potential legal liability. Increasing audit costs mandate methods to make the audit more efficient, while the credibility of audited financial statements depends on audit effectiveness. Internal accounting control evaluation impacts both the efficiency and effectiveness of the audit process since this judgment establishes a basis for determining the timing, nature and amount of auditing procedures to be performed. Results of previous research, however, have indicated that variance does exist in auditors' evaluations of internal controls. While individual differences have been given as an explanation of the variance, no research has successfully isolated which individual differences relate to differences in judgment. This study examined the possibility that cognitive style, defined as the mode of processing which individuals use in their perceptual activities, was an individual difference which could explain some of the variance in internal control judgments. The Myers-Briggs Type Indicator (MBTI) was used to measure the cognitive style of auditors. A second instrument, an audit judgment case, was prepared by the researcher to elicit (1) an auditor's estimate of the reliability of internal controls in a computerized payroll application, and (2) his assessment of the perceived relevance of case information to …

Despite a long-standing tradition to view gender as a unitary theoretical construct, there is an increasing approbation afforded to gender identity as a multifarious construct. Over and above physiological characteristics, gender identity is a psychological and a social construct. More than simply a biological classification, both gender and gender identity have been explored as portentous moderators of consumers' cognitive and emotive states, brand attributions and shopping behaviors. How might gender differences be manifested in building and sustaining brand relationships? This is the seminal question addressed in the present research. The overarching objective of this research is to address how the broadened conceptualization of gender impacts customer-based brand equity across U.S. and Chinese consumers. The focal populations of interest are related to markedly different levels of brand penetration in each a post-developed and transitional market setting. Furthermore, it provides a platform for investigating how gender identities may differ across two of the largest consumer buying groups in the global marketplace. Toward this goal, this research explores the multidimensionality of gender as a construct, and then empirically investigates how an extended view of gender may or may not impact consumer-based brand equity. Based on an integration of extant theories in gender identity …

Organizations expend a great deal of time, effort and money on the implementation of enterprise resource planning (ERP) systems. They are considered the price of entry for large organizations to do business. Yet the success rate of ERP systems is poor. IS literature suggests that one possible reason for this is the underutilization of these systems. Existing ERP literature is replete with research to improve ERP project implementation success; however, notably absent from these streams is the research that identifies how ERP systems are utilized by individuals or organizations. This dissertation posits that increased ERP utilization can result from increased software and business process understanding gained from both formal training and experiential interventions. New dimensions of system utilization (required vs. optional) are proposed. The purpose of this dissertation is to examine how these interventions impact ERP utilization. The results of this dissertation show that while software-training interventions are important to understanding, it is the business process training interventions that seem to provide the greater effect on understanding. This increased understanding positively affects utilization scenarios where a mixture (required vs. optional) of software features and business process tasks can be leveraged by end-users. The improved understanding of post-adoptive ERP utilization gained …

A packaging model is presented in this study which attempts to show some important aspects of a consumer's cognitive process in relation to packaging. This packaging model is based on the theories of imagery, emotion, and perception (and sensation). Perception of a packaged good occurs because the motivation system of a consumer selects particular information that the packaged good provides. Unlike the situation which occurs in behaviorism, stimulus is as important as response, and motivation explains why people don't perceive all the information available in the environment. When perception occurs, two subsequent responses are possible in the mind of a consumer: the connotative response and the denotative response. A connotative response is an evaluation of the perceived, i.e. emotion. Denotative response is imagery which is produced by conditioned sensory response. Imagery may elicit emotional response. Thus, imagery may reinforce consumer behavior positively or negatively. Emotion with regard to a packaged good is, then, the combination of emotions elicited by the perceived and the imagery evoked. This packaging model tries to explain purchasing behavior through the concepts of imagery and emotion.

The problem with which this study is concerned is that of determining and analyzing the problems of human resources created in Iran. These problems are rooted deeply and stream from Iranian history, culture, and social environment. The main purposes of this study are three. The first is to determine and analyze problems of human resources created in Iran, including social environment, education, and employment. The second is to study and evaluate the manpower policy of Iranian economic development. The third is to apply human resource development in planning, educating, training, and developing the human resources required for the economic development of Iran. Based on the reports and recommendations of the three research groups, a detailed plan and strategies are written to develop Iran's human resources.