The study of the full cost method of accounting for finding costs in the petroleum industry is significant because it offers a unique opportunity to examine and emerging accounting practice and will indicate some of the reasons for a shift in the reporting practices of a portion of the industry.

The objective of this research is to determine the degree to which the recent antipollution laws will affect the location of industrial plants.

The general purpose of this investigation was to identify general models of materials acquisition cycles for manufacturing firms as found in representative industries. The study further undertook to identify types of industrial situations in which the acquisition cycles display unique characteristics.

This study was designed to yield three types of information: (1) The degree of perfection prevailing in the parimary and secondary convertible bond markets; (2) the profit potential of various investing and hedging techniques in the convertible bond market; and (3) a judgment on whether each technique can be classified as rational or irrational.

This study is concerned with discovering relationships between community power structures and economic growth. The economic growth in selected Northeast Texas counties and their major cities is compared with the power structures in each of these communities during the 1944 through 1968 period.

This study explores the question of whether repurchasing of service establishments is an inherent characteristic of service franchising. The answer to this question holds substantial consequences for the economy and for public policy toward franchising.

The purpose of this study is to design a transistor conversion system oriented toward quality categories rather than toward devices. Underlying this purpose are two working hypotheses: First, quality categories can be developed by capitalizing on transistor total quality and convertibility; second, a transistor conversion system oriented toward quality categories is superior to existing device-oriented methods.

The primary purpose of this study was to analyze the capability and inclination of the aerospace and electronics industry contractors to abide by the general provisions of the Cost/Schedule Control Systems Criteria (C/SCSC).

The purpose of this study was to evaluate the effect of a three-day session using an integrated didactic and experiential approach for training in interpersonal skills for sheltered workshop supervisors.

With the current strain on the world's material resources and the increase in their cost, a constant pressure is building to increase the productivity of human resources. Adding, to the strain is the increasing demand of society for a higher quality of life through more meaningful work. Responding to both of these pressures requires decisions that simultaneously meet the goals of organizations and the needs and values of employees. To make the kind of decisions demanded by this dual priority of human effectiveness and improved quality of life, information is needed to: 1. Improve understanding of the nature and scope of human resource expenditures; 2. Improve selection, retention, and motivation of employees; 3. Allocate money spent on human resources; 4. Overhaul the approach to communication among managers, between managers and other employees, and between the organization as a whole and outside parties; 5. Expand the scope of internal and external reports to deal with social as well as financial accomplishments. The ultimate objective of this research is to develop a human resource model and a heuristic for developing empirical support which can be useful to businessmen seeking to increase human effectiveness and improve the quality of life. The model merges …

This dissertation examines the relationship between computer technology and management science and changes in the role of profit planning within the commercial banking system of the U.S.A. The objective of the study is to develop a generalized profit-planning model which employs the existing decision processes to create pro-forma financial statements for a commercial bank. The study concentrated on the 300 largest commercial banks (ranked by deposits as of December 31, 1969) of the Federal Reserve System. These particular banks held the greatest potential for having a Planning Department, the computing capability necessary for problem solving, and a Management Science Department actively employing management science techniques to profit-planning problems. The research for the dissertation included an in-depth study of secondary sources, an interrogation of commercial bank executives and a detailed questionnaire which was submitted to each of the 300 largest banks. Sponsorship for the Financial Planning Questionnaire was obtained from the Southwestern Graduate School of Banking at Southern Methodist University, Dallas, Texas. The sponsorship helped obtain a large sample return (in excess of 50.0 percent) and thereby increased the statistical reliability of the results of the study.

One of the newest organizational developments in the junior college world is the multicampus junior college system. The purpose of this study was to determine whether there is a difference in the understanding of authority relationships between chief district administrators and chief campus administrators in multicampus junior college systems. This information should be valuable to junior college administrators who are now, or will be, faced with the problem of clarifying this authority relationship in daily activities and future planning. The semantic differential was the measuring instrument used in this study. Its use required that a questionnaire be developed to include functions to be differentiated against a set of corresponding bi-polar adjectives. The functions selected were evaluated by several individuals experienced in multicampus junior college administration. The nine pairs of bi-polar descriptive adjectives selected were from general adjectives previous factorial studies showed to have high factor loadings on either the evaluative, potency, or activity dimensions of connotative meaning.

The purpose of this study is to develop a simulator which would bridge the gap between theory and reality for the student of international marketing. The simulator developed is a computerized business game entitled "The International Marketing Simulator." The International Marketing Simulator contains a description of the model, player's manual, and scenario section, Incorporated in this section is information on how to input decisions into the computer game. The International Marketing Simulator also contains information on the functioning of the International Marketing Simulator. Some of the functions discussed were the demand function, production function, and the promotion function. When the demand function was discussed it was noted that price and promotion were interrelated. The last part of the International Marketing Simulator is a detailed story of each of six foreign countries which are used in the International Marketing Simulator. This section is called the scenario section since each country has a story about it which "sets the stage" for the computer game. There were four parts to the verification process of the International Marketing Simulator. The four parts were (1) making trial program runs an an IBM 360 computer, (2) verifying the logic of the model of the International Marketing …

In this study seventeen various relationships between yields of three-month, six-month, and twelve-month maturity negotiable CD's and U.S. Government T-Bills were analyzed to find a leading indicator of short-term interest rates. Each of the seventeen relationships was tested for correlation with actual three-, six-, and twelve-month yields from zero to twenty-six weeks in the future. Only one relationship was found to be significant as a leading indicator. This was the twelve-month yield minus the six-month yield adjusted for scale and accumulated where the result was positive. This indicator (variable nineteen in the study) was further tested for usefulness as a trend indicator by transforming it into a function consisting of +1 (when its slope was positive), 0 (when its slope was zero), and -1 (when its slope was negative). Stage II of the study consisted of constructing a computer-aided model employing variable nineteen as a forecasting device. The model accepts a week-by-week minimum cash balance forecast, and the past thirteen weeks' yields of three-, six-, and twelve-month CD's as input. The output of the model consists of a cash time availability schedule, a numerical listing of variable nineteen values, the thirteen-week history of three-, six-, and twelve-month CD yields, a …

The problem with which this study is concerned is that of the income concepts used by bank loan officers in dealing with financial information, as compared to the income concepts used by the accounting profession. A series of twenty different financial situations were designed which required the loan officer to make a decision as to an income concept before he could compute the answer to the questions in income, profit, gain, and change in wealth which were asked for in each situation. The loan officers' answers to each situation were then compared with the accountants' answers, using generally accepted accounting principles. In addition, comparisons were made between the income concepts used by the different classes of loan officers and sixteen environmental factors to determine what influence, if any, these factors might have on the answer given by the bank loan officers. The two purposes of the study were to show that bank loan officers do not calculate net income by the same methods as accountants, and to determine if there are environmental factors which would influence the method the loan officer used to compute his answers.

This study is directed to the problem of the quantitative determination of the number of additional personnel required in an organization for servicing unscheduled priority tasks without delaying the completion of scheduled tasks. The manager of an organization which has been enlarged in order to respond adequately to the random arrival of priority requests may face criticism if the organization appears to be "overstaffed" during periods when only "routine" service requirements must be met. An audit team oriented toward accounting-type data may be reluctant to accept a manager's justification of his organization's size if the justification is based primarily on nonquantitative arguments.

"The purpose of the study is to determine the trading centers that receive significant amounts of shopping goods trade flow from the communities surveyed. The position that the Denton trading center holds as a source of shopping goods for households in these communities is compared with the postions held by some competing trading centers. This study is made in cooperation with the Denton Chamber of Commerce for the benefit of the merchants of Denton. It is based on a survey made in December 1953, by the Business Administration 470 (Marketing Research) class of North Texas State College."-- leaves 1, 58.

This study is an attempt to evaluate the Business Writing course at North Texas State College and to determine whether the course as it is now presented meets the needs and desires of the students.

The potential college students of the Odessa area need to know which type of school best suits their personal needs. The area around Odessa offers the highest paid secretarial Jobs in the state, with some 500 oil and oil supply firms employing from one to fifty full-time secretaries, with salaries ranging from $200 to 4325 per month. The opportunities for accountants, bookkeepers and auditors in the Odessa area is unlimited, and they earn from 4350 to $450 per month. The Odessa area also employs approximately 30 business teachers. 1 The. high school graduate is often at a loss as to whether to take advantage of a business course in a private business college in Odessa or whether to study business administration for one or two years at the local junior college, either in preparation for a job or for additional education at another college or university. A great deal of time and money may be wasted if a potential student attends the school that does not fulfill his needs. In view of the above, the purpose of this study is to make comparisons between the two types of schools in an effort to determine the type of school most suited …

"The purpose of this study is to find what information is available from secondary sources on retail trade areas and to assemble and analyze it so that the information will be of value to those interested in the economy of the area...the following general conclusions are drawn: 1. The Denton retail trade area is primarily agricultual. Indicators of this fact are so many and so definite that there is little doubt but that agriculture and the rural population of the area will affect, to a considerable extent all business activity. 2. In 1947, the Denton retail trade area was not highly industrialized. The trading center is not centrally located within the state of Texas, but several markets are a few miles away. A good supply of labor is available within the area. With the present trend toward decentralization of industry, these facts point toward an expansion of manufacturing in the trade area. 3. In 1948, retailing in the trade center and in the area as a whole indicates a strong retail trade center. 4. The fact that the retail trade center would be a good sampling area for companies introducing new products is indicated by the youth of the population …

Why has the once fallen star of income bonds started to rise after spending over seventy years below the financial horizon? Is it because income bonds provide many of the advantages of debt financing with the non-fixed payments feature of equity financing? Could it be caused by the high yields they carry considering the risk involved? Is it the result of the large tax savings created in many cases? All of these questions are important. Eighteen years ago income bonds were one of the least respected and most disliked types of securities that a company could issue. Today they have a limited but growing use and an ever increasing acceptance. This study is an attempt to determine and give reasons for the development and use of income bonds in the past, present, and future. It traces the development of income bonds, explains the advantages and disadvantages associated with them, and prognosticates about their future.

"This paper is limited to a study of a sample of churches receiving support from the Commission on Minimum Salary of the North Texas Conference of the Methodist Church. It is further limited to the phases of membership, budgets, World Service, and minimum salary. The period to be covered is the four years from June, 1949, to June, 1953, during which time the Commission operated under the same principles and officers."-- leaf 1.

The purpose of this study was to conduct a case study of the controller function of one of the assembly plants, which is typical in organization and functions of all the assembly plants within the Ford Division. The Controllership of the Dallas Assembly Plant of the Ford Motor Company was studied, and its functions and relationship to management were shown.

"The primary objective of this study was to determine the proportion of shopping goods trade Denton merchants are losing to other cities. A secondary objective was to find reasons for the loss of trade. Since Denton is within the trade orbit of Dallas and Fort Worth, special emphasis was placed on finding the percentage of trade going to these two cities...The major finding of this study is the indication that approximately 81 percent of Denton's retail shopping goods trade is actually done in Denton. "-- leaves 1,58.