Business Commons^™

Having It All - Fact Of Fiction?: The Effects Of Marriage And Motherhood On The Career Patterns And Earnings Of Women Accountants, Holly R. Mahan

Presidential Scholars Theses (1990 – 2006)

This study evaluates the effects of marriage and children on the earnings and career patterns of women accountants. Data was obtained from 116 questionnaires completed by women accountants who were employees of a large public accounting firm. The analysis suggests that neither marriage nor children have an effect on current salary levels while having children appears to have a negative effect on average annual salary growth. Having tenure with the firm and possessing a master's degree are positively related to earnings levels. The data also indicate that more rapid promotions within the firm lead to higher average salary growth rates …

Asset Impairment: A Comparison Of Recognition Criteria, Tanya S. Chapman

Presidential Scholars Theses (1990 – 2006)

In December of 1990, the Financial Accounting Standards Board (FASB) issued a Discussion Memorandum (DM) entitled Accounting for the Impairment of Long-Lived Assets and Identifiable Intangibles. This DM was the direct result of pressure from other accounting bodies. The Accounting Standards Executive Committee (AcSEC) of the AICPA, the Emerging Issues Task Force (EITF) of the FASB, the Financial Accounting Standards Advisory Council (FASAC), the Financial Executives Institute (FEI), and the National Association of Accountants (NAA) all examined the issue of asset impairment prior to the FASB's study of the issue. After several recommendations by the FASAC, the FASB added impairment …

Life In The Red: Inefficiency In The Iowa State Budget Process, Michael Mrosko

Presidential Scholars Theses (1990 – 2006)

I have proposed in my thesis that this deficit, and some of the extreme financial problems in the state of Iowa, can be explained and solved, in part, by a study of and improvement on inefficiency in the state's budget -process and procedure. I have focused on a number of problems that exist in the budget process and have examined them from both an analytical and a practical/social approach.

The body of my thesis will focus on the following three areas:

The process involved in developing the Iowa state Budget.

The problems and inefficiency associated with the budget and how …

The Relationships Between Technical Operator Turnover Rate And Selected Working Condition Factors In Taiwan's Printing Industry, Ling-Hsiao Lee

Dissertations and Theses @ UNI

The purpose of this study was to determine how technical operator turnover rate related to selected working condition factors in Taiwan's printing industry. These factors, as defined in this study, included wages, employee benefits, alternative work schedules, training programs, and gainsharings. If the results of this study showed that technical operator turnover rate was related to these selected factors, then the findings of this study would be helpful to a manager making decisions on turnover management.

The data for this study were collected by using three sets of questionnaires: (a) one designed for personnel directors, (b) one targeted at financial …

A Pretension Of Place: The Industrialization Of Corn Belt Agriculture, 1940-1965, Philip Jeffrey Nelson

Dissertations and Theses @ UNI

This study concerns both the causes and effects of the industrialization of Corn Belt agriculture during and after World War II. Although industrialization is certainly a fully cultural phenomenon, with a multiplicity of competing and augmenting causal agents involved in its genesis, industrial processes are the most salient and identifiable bases of modern economies. In their application to the Corn Belt's agricultural structure, techniques of industrial farming revolutionized almost every aspect of the agricultural experience. Farm size, machinery, power sources, capitalization, supplies, and populations have all changed in response to an almost single-minded adherence and adoption of a mechanicalchemical based …

Effects Of Electronic Mail On Staff Communication Satisfaction And Computer Anxiety, Donald D. Luck

Dissertations and Theses @ UNI

Research indicates teacher isolation and computer anxiety are significant problems effecting teachers. This study examined the influence of electronic mail on these two problems. The research hypotheses questioned whether electronic mail installation positively effected a staff's level of communication satisfaction and/or lowered their level of computer anxiety.

Three sites were used in the study. Site One had electronic mail at the time of both measurements, Site Two implemented electronic mail immediately following the first measurement, and Site Three never used electronic mail. Ten months separated the measurements.

The study used the Computer Satisfaction Questionnaire to measure eight components of communication …

The Use Of Selected Economic Indicators In Regression Analysis To Test Semi-Strong Market Efficiency Of Asset Pricing, Kevin E. Pearson

Presidential Scholars Theses (1990 – 2006)

The concept of market efficiency is a widely known and researched concept. The profit motive present in the market combined with advancements in trading technology and company knowledge have practically eliminated mispricing in equity markets. However, the limited number of hours of trading present in stock exchanges of the United States generates the potential for a certain amount of inefficiency. This inefficiency results from the inability of various stock markets to process certain types of public information because of the timing of its arrival in relation to the operating hours of the market. This paper will outline the process followed …

Actuarial Computation Of Multiemployer Pension Plan Withdrawal Liability, Kelly A. Renze

Presidential Scholars Theses (1990 – 2006)

This project helps to demonstrate how pension actuaries must keep a constant eye on new laws. The pension industry is constantly bombarded with new laws which force them to alter policies and procedures. Because of the huge number of laws, it is difficult for all employees to fully understand every law. During my stay at the Principal, I discovered that many passages are interpreted differently by different people. I also uncovered some details through my research that other employees were not aware of.

Because of this complexity, it is often necessary to assign to one person, such as myself, the …

Study Of Entrepreneur-Customer Communication, Bradley F. Williams

Presidential Scholars Theses (1990 – 2006)

My project consisted of an analysis of the communication process that occurs between an entrepreneur and their customers. The project research was primarily exploratory, since this topic has received very little attention in terms of academic study. Thus, my goal was to provide some insights into an important, yet overlooked, area in the field of marketing and entrepreneurship.

Traditional business communication models depict a predominantly unilateral flow of communication from a business (usually a corporation) to its customers. An example of this kind of one-direction communication would be an advertising promotion. A feedback loop is usually included in the model …

Generally Accepted Accounting Standards: A Standards Overload For Small Business?, Michelle L. Morgan

Presidential Scholars Theses (1990 – 2006)

The purpose of this paper is to explore the issue of the alledged standards overload problem. This exploration can be accomplished by breaking the topic down into several key areas of discussion. To fully comprehend the nature of the problem, it is necessary to have some background on current generally accepted accounting standards (GAAP): what is the nature of current accounting standards and where do they get their authority?; what is the purpose of current accounting standards, and is this purpose served for both smal 1 and/or privately held companies as wel I as for large, public companies? It is …

Computer Crime: The Abuse Of Accounting Information Systems, Darin J. Anderson

Presidential Scholars Theses (1990 – 2006)

This thesis will explore the impact of computer crime on accounting information systems. Specifically, it will address the different types of crimes committed, the types of people who commit them, and the controls to deter them. The paper will then close by focusing on who should take responsibility for detection of such crimes.

An Explanation Of Fasb #96, Michael R. Armbrecht

Presidential Scholars Theses (1990 – 2006)

Deferred taxes exist because Generally Accepted Accounting Principles CGAAP and tax laws differ. These differing rules require companies to prepare two sets of financial statements, one for their stockholders and other financial statement users (GAAP) and one for the Internal Revenue Service. The two sets of financial records result in a net income for GAAP purposes which differs from the income on which the tax is computed. Since 1967, the reconciliation of these two sets of books was prescribed by Accounting Principle Board Opinion #11. The reconciIiation is necessary because expenses are usually recognized faster and revenue recognized later under …

Development And Validation Of A Model For Training Maintenance Supervisors For Productivity Improvements In Manufacturing Operations, Robert Reed Johnson

Dissertations and Theses @ UNI

The problem of this study was to develop and validate a training model for training maintenance supervisors. This training model focused on those areas, defined by industrial managers, where additional supervisory training was most likely to improve the performance of the maintenance departments.

Research of industrial and maintenance publications identified the maintenance function as having one of the lowest productivity levels in manufacturing organizations. Supervisor training was identified as a means to improve productivity in maintenance departments. An industrial survey completed by maintenance managers in manufacturing organizations in Iowa, Illinois, Minnesota, and Wisconsin identified those activities that were the responsibility …

The Role Of Multinational Corporations In The Transfer Of Management Technology To Nigeria, Liwhu Undiandeye

Dissertations and Theses @ UNI

The development of an active and viable managerial cadre in the developing nations is necessary for the initiation and sustainment of industrial growth and productivity. Management is not only able to recognize profitable opportunities but also possess sufficient entrepreneurial skills that can be organized for technological growth. Managerial skills are abundantly present in the West and significantly lacking in the developing nations. One of the ways to stimulate industrial growth in the developing nations is to transfer these abundant skills from the West. The transferability of western management technology to non-western cultures has been characterized by uncertainty as regards its …

The Relationship Between Management Training And Other Predictor Variables And Managerial Performance Among Selected Industrial First-Line Supervisors, Joseph Thomas Martelli

Dissertations and Theses @ UNI

The purpose of this study was to determine whether a relationship exists between industrial first-line supervisors' participation in management training programs and subsequent job related performance as assessed by the subjects' overall management by objectives (MBO) performance appraisal rating .

Also, the relationship between managerial performance and predictor variables (age, years of supervisory experience, formal education level, self development, prior management training, and professional society involvement) was assessed.

Twenty-three first-line supervisors from a medium sized manufacturing organization participated in the study. A questionnaire was designed which extracted measures on the predictor variables from the subjects. Corporate management supplied the measure …

The Development And Testing Of Audio-Visual-Tutorial Materials As One Method To Assist In The Teaching Of Basic Accounting Principles And Concepts At Marshalltown Community College, Lyle R. Niemeyer

Dissertations and Theses @ UNI

The purposes of this study were: (1) to develop Audio-Visual-Tutorial (AVT) materials to supplement the teaching of Accounting I at the community college level and (2) to compare the results obtained in an experimental group using two units of AVT materials with a control group attending regular lecture sessions.

The AVT slide and tape presentation was developed during the spring and summer of 1971. These materials were tried out with students enrolled in Accounting I at Marshalltown Community College during the fall semester of 1971 and by students enrolled in Accounting I at the University of Northern Iowa the summer …