The extensive use of leadership training in industry suggests a need for validated information concerning the role of interpersonal behavior in the study of leadership styles. Early leadership research focused primarily on the traits of a leader. Subsequent research has attempted to f a correlation between leader behavior and personality type. Findings indicate that personality typologies, which include attitude and value constructs, are too broad to explain leader behavior. In order to move toward specificity in the study of leadership, it is necessary to determine if interpersonal behavior styles are related to leader behavior. The purpose of this study was to investigate the relationship of variables from data gathered on leadership styles from the Leader Behavior Analysis and variables related to interpersonal behavior reported from the Social Style of Behavior Profile. The dimensions of leadership style flexibility and social style of behavior versatility were also examined. A random sample of 100 corporate employees were used in this study. The research instruments that were tested for independence were the Leader Behavior Analysis and the Social Style of Behavior Profile. The results of this study indicate that the constructs of leadership style and social style are independent dimensions. Additionally, the results of …

The step transaction doctrine is one of the judicial doctrines used by the courts to interpret tax law. The doctrine requires that a series of transactions be treated as a single transaction if the transactions share a single, integrated purpose. Many authors believe there is a great deal of uncertainty as to when the doctrine will be applied. Uncertainty and inconsistency in the application of tax law add to the complexity of the law. One of the most complex areas of tax law is Subchapter C of the Internal Revenue Code, which governs corporate formations, redemptions, liquidations, distributions, and reorganizations. The purpose of this study was to determine if the step transaction doctrine is being consistently applied by the Tax Court and what variables affect the judges' decision in these cases. Hierarchical logit analysis was used to derive a full model and two restricted models. The full model was used to determine the predictive power of the variables that were identified and to explain the extent to which the individual variables affect the judges' decisions. One restricted model was used to test temporal stability. The other was used to test consistency when different issues of tax law are involved. The …

The objective of this research is the investigation of the patterns of information growth to test whether there has been an "information explosion." To tackle the main problem, there are three issues which need to be addressed: (1) the concept of information dimensionality; (2) determination of common parameters to measure the amount of information within each dimension; and (3) a working definition of "explosiveness. "

One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.

Few areas of research in the finance literature have received greater attention than the efficient market hypothesis. Much of the research has been directed toward the securities market while very little research has been done in the real estate markets. The existing research on real estate market efficiency has been either descriptive or illustrative with very little empirical testing being performed. The major reason for the lack of empirical testing has been the inability to develop an adequate data base. The results of the empirical work that has been done do not support the widely held belief that real estate markets are inefficient. This study, using the autoregressive-integrative-moving average (ARIMA) time series analysis technique, tests the weak-form efficiency of the Dallas-Fort Worth office properties real estate market. According to the weak-form efficient market hypothesis, all price information should be capitalized into current real estate prices and not provide the basis for earning abnormal returns in trading. Price data formed from office building sales dating from January, 1979 to January, 1985 are used to test the market. The data was gathered from the files of several professional appraisal firms located in the Dallas-Fort Worth area. The transaction information includes (1) transaction …

Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollars. Philanthropy is partially a function of price. Absent a tax benefit, the price of charitable giving is unity. When tax benefits are available, the price of cash giving is one minus the marginal tax rate of the donor. Philanthropy is not evenly distributed among all classes of organizations. Changes in tax cost bring about changes in the distribution of gifts among organizations. Predictions have been made of a six to twelve billion dollar decline in individual giving as a result of the Tax Reform Act of 1986. The question is, "Whose ox gets gored?" In 1962, the Internal Revenue Service collected data directly linking itemized charitable contributions to class of donee organization. Prior works by Taussig, Schwartz, Feldstein, and Clotfelter have been principally based on this data. Their works document differing elasticities of price on charitable giving. The current research gathered 1985 data on the relationships between income, price, and charitable donee for 298 Dallas County, Texas, taxpayers. Data was obtained from selected certified public accountants in Dallas County who prepared income tax returns for individuals as part of their practice. Two hundred fifty usable responses …

In recent years, considerable interest has been stimulated concerning potential conflicts of interest between a company's management and their independent auditors. Many researchers examined the association between corporations who changed their present auditors, and factors such as auditor's opinion on the financial statements, management changes, mergers, financial distress, etc. Some of these research efforts resulted in findings that were inconsistent with each other. The current research was therefore undertaken with the objective of developing a theoretical model of auditor change process and to explain the justification for considering certain specific factors that may be present in an auditor-client relationship. The research design and the methodology for analyses were developed on the basis of the theory on power conflicts found in political science literature and by the use of Wrong's power model on authority relationship. Sources of power such as the size of an audit firm, size of a corporation, the stock exchange membership, the ability of an auditor to qualify the opinion on the financial statements, the ability of the management of a corporation to terminate the audit contract following the issue of a qualified opinion, and change of a corporation's CEO were identified and converted into independent variables. Data …

Past research has shown a correlation between first-aid training and the reduction of injuries. This connection has been noted in off-the-job situations in addition to industrial studies. This project is an extension of those past findings with three notable differences: total population training was studied, as the intervention instead of just saturation treatment; attention was given to the effect that the half-life of training had upon injury reduction; and three randomly chosen small groups we're studied to determine short range effects. The theoretical bases from which the study hypothesis was developed originated in the Behavioral Science and Psychology literature. Discussions are developed around the mental structuring of accidental potential situations in the case of a person trained in first-aid principles. Behavior Modification was one of the principles of change that offered a.safer environment through first-aid training. Group contagion provided the setting for development of a safer place to work because of socialization to a "safe attitude." The intervention, American National Red Cross Standard Multimedia First-Aid Course, provided some of the mental developments toward modification of behavior. These were the modeling and rehearsal features of the course. A connection between group deviance and accident "proneness" led to a proposal that avoidance …

Catastrophe theory (CT) is a relatively new mathematical theory that comprehensively describes a system exhibiting discontinuous behavior when subjected to continuous stimuli. This study tests the theory using capital-market data. The data is a time series of stock returns on firms that filed for Chapter 11 reorganization during 1980-1985. The CT model used is based on a corporate failure model suggested by Francis, Hastings and Fabozzi (1983). The model predicts 1) as the filing date approaches, there will be a structural shift in the underlying stock-return generating process of the filing firm, and 2) firms with lower operating risk will have a smaller jump than firms with higher operating risk, corresponding to their relative positions within the bifurcation set of the catastrophe cusp.

The objectives of this dissertation were to: (1) discover whether commenters and non-commenters on an international marketing questionnaire differ based on sociodemographic, nationality, and personality characteristics; (2) determine whether commenters with greater life satisfaction are more likely to provide positive comments; (3) determine whether commenters differ in response styles due to their national background; and (4) discover whether commenters differ (based on sociodemo-graphic, nationality, and personality characteristics) in their propensity to comment on the design rather than on other questionnaire issues. An exploratory design was used to satisfy these objectives.

In this study, the possibility that money demand of one country might be affected by macroeconomic activities of other countries is investigated. We use the seemingly unrelated regression (SUR) technique, which takes into account all covariances between residuals of country-specific money demand equations. Efficiency of estimates using the SUR technique is enhanced because it uses information contained in the contemporaneous correlation of the error terms. The hypothesis of economic interdependence is tested. A proxy for foreign influence, deviation from interest rate parity (DIRP), is tested for significance in the money demand function.

The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).

The purpose of this research was to determine if differences exist between the young/old (55-74) and the old/old (75+) regarding external search behavior and the importance of information sources.