Business Commons^™

Investment Credit And Its Effects Upon Accounting Procedures And Economic Planning For Capital Investments., Arthur H. Millspaugh

Anderson School of Management Theses & Dissertations

As a result of the enactment of the Revenue Act of 1962, tax payers are required to take what is termed an investment credit as a deduction from their income tax liability which, in general, is equal to 7 per cent of the cost of certain depreciable property acquired during the year. The law also requires that the basis of property be reduced in an amount equal to the credit. In view of the fact that this credit may be treated in several different ways for accounting purposes, considerable controversy has developed among authorities within the accounting profession. Each of …

Management Of Professional-Technical Personnel, Robert M. Jefferson

Anderson School of Management Theses & Dissertations

One characteristic of man, evidenced from the beginnings of recorded history, has been his tendency to organize. Any task or endeavor beyond the abilities of one man or more efficiently performed by a group has been sufficient cause for some form of organization. By creating relationships, authority, responsibility and proper integration of skills, the sum of individual efforts could be increased. From this, it develops that the purpose of organization, whether it be in elementary societies or in the complex industrial situation of the 1960’s, must be to integrate people and their skills in order to effectively perform some function. …

The Armed Services Procurement Regulation: A Study Of The Contract, Cost Principles And Procedures, Avery M. Torneby

Anderson School of Management Theses & Dissertations

Business enterprises have traditionally operated under fixed-price contracts where they have had the full responsibility for meeting competition in the market place, controlling their costs, and consequently achieving a profit. This policy was also employed in contractual relationships with the United States Government. The technological advances made in the last two decades in the equipment contemplated for the defense of our national security have increased the complexity of procurement by the Department of Defense to such an extent that it is difficult to estimate the costs of performance on a contract. Funds expended for defense equipment have shifted materially from …

Development Of An Attitude And Opinion Questionnaire For Use In A Research And Development Laboratory., Darrel R. Brown

Anderson School of Management Theses & Dissertations

This paper is concerned with a personnel management problem at a research and development laboratory. An indirective interviewing program had been in existence for ten years. It had as its major goals:

1. determining employee attitude and opinions;

2. communicating, interpreting and clarifying company policy to employees; and

3. providing the catharsis gained through discussion of problems.

Originally, the objective was to interview each year all employees covered by the program. As the laboratory grew and the personnel group assumed additional responsibilities, the objective was missed by a considerable margin. Further, the group interviewed was not representative in terms of …

An Evaluation Of Incentive Provisions In Government Contracts., Robert R. Lindberg

Anderson School of Management Theses & Dissertations

In the past decade, beginning near the termination of the Korean conflict, an ever increasing percentage of defense appropriations ahs been going toward basic development work - - primarily the development of weapons and interrelated defense systems. Traditionally, this type of work has been contracted for on a cost-plus-fixed-fee (CPFF) basis, the dollar amount of which has been rising steadily. In fiscal year 1953, for example, 15 per cent of all Department of Defense (DOD) procurement was on a CPFF basis, while in fiscal year 1962 the figure rose to an all-time high of approximately 38 per cent, or $10 …

A Study Of The Deficiencies Of The Federal Budgetary System As It Applies To The United States Air Force., William J. Provance

Anderson School of Management Theses & Dissertations

Study of the Federal Budget is a never-ending process because its influence touches every citizen, significantly affects the national economy and generally extends throughout the free world. Although great strides have been made in improving the budget document during recent years, many believe that further improvement is not only possible but essential. Many change proposals have been submitted over the past two decades. Some have been impractical or impossible to inaugurate. However, other proposals, though difficult to apply to existing budget procedures, seem to offer great promise. This thesis is a study of the deficiencies of the federal budgetary system …

An Attempt To Develop A Normative Decision Criterion., Frank E. Overbey Jr.

Anderson School of Management Theses & Dissertations

The general subject of this thesis concerns applied decision theory identified by the decision matrix which combines the controllable alternative strategies and noncontrollable outcome states associated with a given problem environment. Particular emphasis is placed on various subjective decision criteria which can be employed under conditions of uncertainty, that is, when the likelihood of consequences resulting from strategies of action is unknows. At the outset it is considered expedient to develop conceptual foundations of reference. Hence the following sections are devoted to establishing terminological bases upon which the remainder of this thesis will depend. Having established the framework, the details …