Business Commons^™

Assessment Of The United States National Security Space Management And Organization, Charles G. Simpson

Theses and Dissertations

This research analyzes the results of the Report of the Commission to Assess the United States National Security Space Management and Organization, dated January 11, 2001 in order to determine which recommendations were beneficial, which recommendations are still in effect and what additional measures should be undertaken to continue, and even advance, our standing as a premier space power. It analyzes the potential managerial and organizational shortcomings of National Security Space within the United States Government, specifically the Department of Defense. Additionally, this paper reviews the various management and organizational force restructuring which occurred as a result of the commission’s …

A Study Of The Elimination Of Corporate Income Taxes In America, Ronald E. Hansen

Theses and Dissertations

A study advocating the elimination of corporate income taxes. Resulting benefits and savings are described including the creation of a more progressive personal tax structure and a reduction of general price levels. The shift in tax burden from public to private sectors is examined along with the determination of an average corporate tax rate used to calculate the expected price reductions. Implementation strategy is discussed and focuses on public acceptance and flexibility.

The Phenomenon Of Superconductivity: A Feasibility Study For Business, Julian E. Thrash

Theses and Dissertations

Why should American industries risk future viability in order to invest in superconductivity? This independent study explored this question in order to reach a more informed conclusion. The tendency for American firms is to plan for short-term profits at the expense of research and development programs. By cutting research and development funds, firms are losing a proprietary knowledge base necessary to compete in a dynamic environment. A loss of proprietary knowledge in the field of science, severely handicaps a firm in its drive for success.

The information presented in this study is an attempt to give the average corporate executive …

Effect Of Mergers And Acquisitions On Stockholders And The Economy, Timothy J. Parker

Theses and Dissertations

The size and volume of takeover activity has increased astronomically since the frenzy of current takeover activity began with the 1974 raid on ESB, Inc. in Philadelphia. Since then we have witnessed the growth of the raider financing tool: the junk bond. This high yield but incredibly risky bond has helped finance some of the largest mergers and acquisitions in history. The risk has not driven away investors looking for substantial fast earnings. The demand for these so called bellow-investment-grade bonds continue to grow.

Are these bonds causing companies to take on too much debt to finance takeovers? Does this …

The Training Function In Buisness, Terry A. Huseth

Theses and Dissertations

The problem statement to be discussed is the training function in business today, including a review of training alternatives available and how these alternatives can be made to fit a company's needs in a cost-effective manner. The method used for this paper is a review of recent articles regarding training. The majority of the materials reviewed were written by professional training management persons or training consultants. These people should have a working knowledge of the training function. Information was also drawn from personal experience, since a portion of my job includes being education officer for the company. The resulting information …

Financial Management For The New Entrepreneur, Janna L. Rohrer

Theses and Dissertations

No abstract provided.

Problems In Applying Auditing And Accounting Standards To The Small Business, Sandra L. Thornton

Theses and Dissertations

For several years, the small business constituency has encountered problems in applying both auditing standards and accounting standards to the small business. These application problems are inherent in the standards themselves since they appear to have been developed and written for the large, public businesses rather than small, private businesses.

There are several characteristics that distinguish small, private businesses from large, public businesses. These characteristics often cause many difficulties to the auditor of small businesses because they either do not apply to small business or they are difficult to apply simply because the business is small.

The problems auditors of …

Has The Small Business Administrations Minority Business Development Program Been Successful?, Rese E. Farrish Jr

Theses and Dissertations

Minorities are less likely to own a firm than their non-minority counterparts and many continue to form businesses with little growth potential. The Small Business Administration (SBA) under the Section 8(a) Minority Business Development Program is responsible for assisting small minority owned businesses in making a successful transition into the competitive marketplace. Using congressional reports, surveys, and independent reports, this study attempted to answer the question, "Has the 8(a) program been serving its purpose? Is it working?" To answer this question several problem areas were discussed. These centered in two areas, problems within the SBA and problems encountered in the …

Why Small Businesses Fail, William W. Schlepuetz

Theses and Dissertations

Small businesses fail at an alarmingly high rate. The seriousness of this is underscored by the impact of small business on the economy. Small business accounts for 45% of the U. s. gross national product and employs nearly 60% of the work force.

External factors such as the environment are responsible for some failures. Internal causes of failure parallel all functional areas of the business: however, approximately 90 percent of all small business failures are related to management incompetence or inexperience.

Two major failings of the incompetent or inexperienced manager are the lack of a business plan and poor managerial …

Management Practices In Family Practice Residency Programs, Carol L. Schwan

Theses and Dissertations

N/A

A Management Perspective On The People, Procedures And Prevention Of Computer Crime, Lt. James B. Roan

Theses and Dissertations

The area of computer crime is a new and complex one. Corporations are increasingly feeling the ramifications of computer crime. It is estimated that computer crime has an impact of over four billion dollars yearly.

The types of computer crime include vandalism, theft of industrial secrets, and theft of financial assets. The range of computer crime includes profit organizations, service centers, and research facilities. A new danger for research and medical centers is the possibility of destroying vital research data.

The type of people involved in computer crime are varied. Most of the people are not super intelligent; rather they …

Intervention In The Foreign Exchange Markets: How Effective Is It?, Betty A. Herre

Theses and Dissertations

Intervention in the foreign-exchange markets by the central banks of the major industrial nations has been the norm for a little over 40 years. The level of intervention exercised by these central banks during these 40 years has ranged from very heavy to very light. At one extreme was the Bretton Woods period which was characterized by extensive, cooperative intervention among central banks to maintain fixed exchange rates between currencies. At the other extreme were periods like the early to mid-1970's and the early to mid-1980's which were characterized by the use of only occasional intervention. The most recent round …

Healthcare And The Evolution Of Managed Care Plans, James S. Bogan

Theses and Dissertations

Many consumers and employers are becoming increasingly concerned about the cost, quality, and appropriateness of health care services. This study examines the different managed care systems that integrate financing and delivery of health services. It describes the three most common managed care systems in use today and discusses the issues that medical providers must deal with in contracting with these systems. The study also explores the limitations of the different systems in curtailing the costs of health services or increasing the quality. The research is conducted in current literature. Details of a specific HMO plan are presented. The level at …

The Position Of The Stockholder In Corporate Bankruptcy, Daniel S. Vinger

Theses and Dissertations

The fate of a stockholder's investment in declining corporation depends on what the company does before and during bankruptcy. It is certainly possible that the firm may end up being liquidated with the stockholder loosing everything. On the other hand, the company can be bought by another firm, merge with a more successful entity, or even successfully reorganize alone to become a highly profitable firm. Just which of these events will come to pas~ is not always certain. It depends on the legal environment the company is faced with before and after the bankruptcy decision is made. In addition, market …

The Future Of The Small Business Administration And Their Lending Program, Gregory D. Shirley

Theses and Dissertations

The SBA is one of many federal agencies that are being scrutinized as to the use of the funds they receive from the Federal Government. The SBA's loan programs have been criticized for not being cost effective. This paper will examine the types of loans the SBA makes, the cost of these loans and the procedures for determining who obtains the loans. There are major flaws in the way the SBA manages its current loan portfolio. These flaws have resulted in an above average rate of default on SBA loans. Chapter III examines these faults. Chapter IV deals with solutions …

A Study Of The Stock Market Crash Of October 1987, Jonathan D. Rudman

Theses and Dissertations

This study examines the situation surrounding the stock market crash of 1987. The research was conducted in current literature and government reports. The goal of the study is to provide a background on the operations of the stock markets, examine factors leading to and contributing to the crash of 1987, and compare the crash of 1987 to the crash of 1929 in order to provide possible insight to weaknesses in the market system.

The conclusions support specific recommendations that are designed to correct market inefficiencies. These recommendations include increasing margin requirements on index futures, monitoring the performance of specialists, and …

Determining The Word Processing Software To Meet The Needs Of The Business User, Bernice B. Nelson

Theses and Dissertations

Computerized word processing with computer software packages is common throughout industry today. However, selection of the appropriate software is a complicated procedure and requires a careful examination and comparison of the complexity of the software (features available) with the ease of learning to use the software. With the wide variety of products that run on IBM PC's and the IBM compatibles, it is possible that the business manager can find one that adequately fills both needs. When selecting an appropriate word processing software package, one must first determine how the product will be used so that the purchaser can weigh …

The Tax Reform Act Of 1986: Its Effect Business And Individuals, Kelly R. Green

Theses and Dissertations

The Tax Reform Act of 1986 represents the m::>st massive revision in the history of tax law. It provides for major reductions corporations. in the top tax rate for both individuals and The individual top rate for 1988 will be the lowest since 1931. The tax burden on corporations has become stiffer after being relaxed for 20 years. In addition, the Act repeals or limits many of the tax credits and deductions that encourage certain kinds of investment, particularly those that taxpayers use to avoid paying taxes. The new tax code no longer uses steeply progressive tax rates, and …

Cost Control And Pricing Methods For The Small Business, Mikel S. Brantley

Theses and Dissertations

An important part of the American dream is the ability to start and own a business. Hundreds of thousands of new firms are started each year. Small business is the heart of the American economic system and essential to its overall well-being. The failure rate of small businesses, however, is a major concern to businessmen and government at all levels. It causes economic losses to both individuals and taxpayers through increased business loan rates and the costs of bankruptcy filings. A lack of management education is often cited as a direct cause for business failures. Chief among management problems is …

Patco Strike: A New Beginning For Labor Relations, Michael H. Grine

Theses and Dissertations

While the actual events of the Professional Air Traffic Controllers Organization (PATCO) strike against the federal government have faded into history, the results of the strike will live forever in the new management/labor relationship that exists, not only in the federal government, but all levels of government and civilian enterprise. The results of the disastrous failure of the strike destroyed thousands of careers and left all levels of organized labor to foresee their now limited options available for negotiations with management.

This independent study will attempt to inform the reader of the causes of the PATCO disaster and the miscalculations …

Gainsharing, Terry A. Bach

Theses and Dissertations

Many companies are implementing gainsharing plans to help reve1:se the declining productivity in the United States. This study examines the recent u9swing in companies adopting these plans. It describes the six most common gainsharing plans in use today and discusses what is necessary in order for an organization to enhance its chances for a successful plan. Details of the various roles involved in implementing and controlling a plan are presented. The specific roles include those of the supervisors, managers, and the unions.

The results from three surveys are shown that indicate how the companies receive the gainsharing concept and how …

The Feasibility Of The Materials Requirement Planning Software For The Microcomputer In Small Business, Neil E. Sheehan

Theses and Dissertations

In today's competitive world, small businesses need all the help they can afford. Mainframe Material Requirements Planning (MRP) programs once thought only affordable by large companies are now available for the "little guys". This paper shows that the microcomputer MRP software on the market today is both a feasible and attractive option for small business Vii

The International Monetary Fund Past And Present, Christopher W. Roy

Theses and Dissertations

The International Monetary Fund (IMF) is a complex organization whose procedures and policies have a significant impact on the world economy. From its inception in 1944, the IMF has expanded from its original charter as an organization which promotes free trade and monetary exchanges to an institute that maintains a robust international economy through various facilities that assist in maintaining the liquidity necessary for a viable economy.

The IMF has consistently added to its operations and influence through the manipulation of the economies of nations who use its credit. The IMF has created, over the past two decades, new ways …

A Study Of Diamond Investments, James T. Burton

Theses and Dissertations

This paper studies the feasibility of investing in diamonds in today's market. It evaluates the source of diamonds and their historical value. Next an analysis of price trends, rate of return, supply and demand, and advantages and disadvantages are made. Then an analysis of the potential to include diamond in trust portfolios and IRA'S is accomplished. Conclusions are drawn on the feasibility of individual and portfolio investment of diamonds.

Human Resource Accounting: Putting A Price On People, Michael P. Maciver

Theses and Dissertations

Since its' introduction in the early 1960s, the idea of Human Resources Accounting has, for the most part, been resisted, rejected, and left the perish in the pages of business periodicals. Exactly why such a well-intentioned program has been met with such disdain is uncertain.

This study proceeds with a discussion of the topic of Human Resources Accounting, outlining two main tasks which proponents of the idea have had to accomplish thus far: winning acceptance of the idea of the human resources as a capitalizable asset and deciding upon what basis the value of the human asset will be quantified. …

Hedging Interest Rate Risk With Financial Futures, Jerry M. Stai

Theses and Dissertations

In the period of volatile interest rates since 1979, many businesses have sought to lower their exposure to interest-rate risk, which is the probability that profits and values will be adversely affected by changes in market interest rates. The thrift industry has particularly been damaged by interest-rate risk. By borrowing short-term and lending long-term, liabilities repriced or matured faster than assets, which cause a classical earnings squeeze. The Federal Home Loan Bank, the regulatory agency for the thrifts, has set into law regulations authorizing individual thrifts to utilize financial futures as a tool to reduce interest-rate risk. The central issue …

The Application Of Inventory Control And Purchasing To A Small Retail Business, Juanita M. Rendon

Theses and Dissertations

This study was conducted to address the problem of inventory control of a small retail clothing business. An examination was made of the retail inventory control system and the open-to-buy purchasing method. Illustrations using hypothetical figures were presented in the application of these methods to a small retail clothing business.

Several advantages and values of utilizing these methods were cited and illustrated. This study concludes that the implementation of these methods are highly recommended to the management of a small retail clothing business. Information obtained from these methods of inventory control would aid management in making successful merchandising decisions, and …

Data Base Creation Of Counselor Profile For The Small Business Administration, Jonathan K. Titus

Theses and Dissertations

This study analyzes the Small Business Administration procedures for the assigning of business counselors to a small firm needing assistance. The present system is done manually and is somewhat inefficient. The proposed system would automate to a large extent the present system, thus increasing efficiency and reducing the number of hours required to assign counselors and maintain the system.

The study is divided into two parts. The first part concerns itself with reviewing literature on data bases, in general, and the current data base programs on the market. These programs were compared for applicability to the proposed system. The second …

Data Base Creation Of Counselor Profile For The Small Business Administration, Jonathan K. Titus

Theses and Dissertations

This study analyzes the Small Business Administration procedures for the assigning of business counselors to a small firm needing assistance. The present system is done manually and is somewhat inefficient. The proposed system would automate to a large extent the present system, thus increasing efficiency and reducing the number of hours required to assign counselors and maintain the system

The study is divided into two parts. The first part concerns itself with reviewing literature on data bases, in general, and the current data base programs on the market. These programs were compared for applicability to the proposed system. The second …

Selection And Communication Of Key Ratios For Monitoring Performance Of Small Business, Marcia L. Devault

Theses and Dissertations

The first chapter of this study introduces the study and defines the methodology used in completing the study. The purpose of this study is to provide a model whereby financial analysis can be completed which will be relevant to managers of small businesses. A literature survey was done to review ratios currently used in financial analysis and to determine availability of information for purposes of comparison of a business' information with industry averages. Then, a model was built which will provide a simple, yet informative analysis. Finally, the model was applied to a small business to illustrate its use and …