Business Commons^™

Lobbying Activity In The Standards Setting Process: Fasb Statement On Financial Accounting Standards No. 106, "Employers' Accounting For Postretirement Benefits Other Than Pensions", Christine Schalow

Graduate Theses and Dissertations

The purpose of this study is to explain and classify the behavior of corporate managers in the accounting standards setting process as it related to Statement of Financial Accounting Standards No. 106. Evidence from this study provides readers a better understanding of participation of corporate managers in the accounting standards setting process. To accomplish the objective, this study surveyed corporate representatives who responded to the Financial Accounting Standards Board's, February 1989, exposure draft, "Employers' Accounting for Postretirement Benefits Other Than Pensions," (OPEB). A sample of corporations whose representatives did not respond to the OPEB exposure draft, although the corporations did …

Domain Analysis Within The Gensif Framework, Heiko Thimm

Theses

The GenSIF framework which is targeted towards very large, distributed, and complex software systems recently has been proposed to accomplish a form of systems engineering and systems development in which the issue of systems integration is considered from the beginning on.

One of the components of GenSIF is domain analysis. Domain analysis leads to the design of a domain model. The specific needs GenSIF has in that area were investigated with an emphasis on domain modeling. Main points addressed in that investigation were the issue regarding the relevant information for the domain modeling process and the required type of domain …

Performance Analysis Of Queueing Systems With Synchronous Server, Wonmu Hur

Theses

The performance measures are derived for a queueing system which is characterized by its synchronous server operations. This property is the one which normal queueing systems lack. A system of this nature contains a single common server to which multiple number of buffers are connected in parallel, where the server operates only when all system buffers are occupied.

In this thesis, the analysis is carried out focusing on the simplest system involving only two buffers. Throughout the analysis, a symmetricity of the system is assumed (i.e., system is symmetrical in terms of arriving customer statistics.). Also assumed are the Poisson …

Porting Cosmos Expert System From Unix To Dos, Ching-Jeng Chiu

Theses

COSMOS is an object-oriented Knowledge Based System building Tools (KBSTs) to solve problem in engineering industry. COSMOS stands for C++ Object-oriented System Made for expert System development.

In order to provide more people those who don't have a Sun workstation to use this expert system, our task is porting COSMOS form UNIX to DOS.

Because the differents of workstation environment, the user interface and structure of original COSMOS no longer can be used, therefore we made some necessary change before we porting it to IBM Personal Computer.

In stead of X Window system®, we implemented ObjectWindows® runs on Microsoft WindowsTM. …

Character Recognition Using String Matching, Xiaozhi Ye

Theses

To handle noisy and distorted pattern is the use of similarity or distance measures. A similarity or distance measure can be defined between a representation of an unknown pattern and a representation of a prototype pattern. Recognition of the unknown pattern can be carried out on the basis of the maximum-similarity or minimum distance criterion (Bunke 1990) This approach is proposed to recognize the noisy or distorted character image. In this work, a directly string representation of the pattern ( prototype as well as unknown input) using the histogram method, a decision procedure for classification is the well known Levenshtein …

Design And Implementation Of Two Text Recognition Algorithms, Madhumathi Yendamuri

Theses

This report presents two algorithms for text recognition. One is a neural-based orthogonal vector with pseudo-inverse approach for pattern recognition. A method to generate N orthogonal vectors for an N-neuron network is also presented. This approach converges the input to the corresponding orthogonal vector representing the prototype vector. This approach can restore an image to the original image and thus has error recovery capacility. Also, the concept of sub-networking is applied to this approach to enhance the memory capacity of the neural network. This concept drastically increases the memory capacity of the network and also causes a reduction of the …

The Perceived Role Of High-Level Black Urban Managers In Virginia, Karen Ann Johnson

Theses and Dissertations in Urban Services - Urban Management

Focusing on sixteen cities in Virginia, the researcher studied the perceived managerial and career roles that high level black urban managers play in local government. From June to August 1991, black managers in the study completed self-assessments in the following areas: (1) socio-demographics, (2) perceived managerial and career role, (3) behaviors associated with managerial activism, pursuing the needs of the black community and career development, and (4) characteristics of their work environment. Based on their responses, the managers were assigned to role groups. Differences among the groups were noted. The entrepreneurs reported a higher degree of organizational support, role norm …

The Diffusion Of Management Practices In The United States, Fumie Murase

Masters Theses

The study of diffusion of Japanese management practices in the United States is required by growing Japanese investment in the United States and the need of United States manufacturing to become more efficient. This thesis is based on a qualitative analysis of five case studies of automobile assembly plants in the United States utilizing cultural diffusion theory.

Most of Japanese production practices and some of their labor management policies were originally transferred to Japan from the United States. After being modified in Japan some of these policies are coming back to the United States with the transplants. Other Japanese management …

Decomposition Of Geometric-Shaped Structuring Elements And Optimization On Euclidean Distance Transformation Using Morphology, Hong Wu

Theses

Mathematical morphology which is based on geometric shape, provides an approach to the processing and analysis of digital images. Several widely-used geometric-shaped structuring elements can be used to explore the shape characteristics of an object. In first chapter, we present a unified technique to simplify the decomposition of various types of big geometric-shaped structuring elements into dilations of smaller structuring components by the use of a mathematical transformation. Hence, the desired morphological erosion and dilation are equivalent to a simple inverse transformation over the result of operations on the transformed decomposable structuring elements. We also present a strategy to decompose …

Graphical Image Persistence And Code Generation For Object Oriented Databases, Subrata Chatterjee

Theses

Attached is the detailed description of the design and implementation of graphical image persistence and code generation for object oriented databases. Graphical image persistent is incorporated into a graphics editor called OODINI. OODINI creates and manipulates graphical schemas for object-oriented databases. This graphical image on secondary storage is then translated into an abstract, generic code for dual model databases. This abstract code, DAL can then be converted into different dual model database languages. We provide an example by generating code for the VODAK Data Modeling language. It is also possible to generate a different abstract language code, OODAL from a …

An Implementation And Evaluation Of Distributed Information System Based On The Osca Architecture Guidelines, Babita Masand

Theses

The concepts in this thesis discuss and evaluate the need for systems integration. As a conceptual architecture, the OSCA^TM architecture is investigated. A prototype of the CS Department distributed information system is built following the guidelines and standards of this conceptual architecture. This prototype is implemented in 'C'. RPC (remote procedure call) is used for the communication channel to implement the distributed environment. Conclusions and results that were achieved by implementing this prototype are presented. The main outcome of this thesis is the introduction of the infrastructure to the GenSIF framework.

New Algorithms For Mid-Crack Codes In Image Processing, Wai-Tak Wong

Theses

The chain code is a widely-used description for a contour image. Recently, a mid-crack code algorithm has been proposed as another more precise method for image representation. New algorithms using this new mid-crack code for image representation, restoration, and skeletonization are developed. The efficiency and accuracy can be increased obviously.

Firstly, the conversion of a binary image with multiple regions into the mid-crack codes is presented. A fast on-line implementation can be achieved using tables look-up. The input binary image may contain several object regions and their mid-crack codes can be extracted at the same time in a single-pass row-by-row …

Generic Strategies, Leader Attributes, Environmental Uncertainty, And Organizational Performance: An Empirical Investigation Of Contingencies And Configurational Outcomes, Tope Adeyemi-Bello

Graduate Theses and Dissertations

The implications of strategy, environmental uncertainty, and leader attributes to the performance of organizations have been the subject of many research studies. The traditional interaction-based contingency approach that has typically been used in the management literature for examining the interrelationships between these variables, may very often be inadequate to capture the overall pattern of fit among them. A contemporary approach that allows researchers to examine sophisticated relationships between variables is configuration or systems theory— which suggests that inevitable relationships exist between strategic, environmental, contextual, and organizational variables and performance. This study used both the interaction and configuration-based approaches to determine …

Operating Manual: Living Scriptures Management Information System, Deryn Young

Undergraduate Honors Capstone Projects

This management information system is specifically designed to provide the managers of the Living Scripture's Summer Program with complete, timely, accurate sales data for each sales person, each team and both groups. The system uses dBASE IV Version 1.2 as its foundation. A majority of the functions the system performs are specialized features of DBASE IV, although some major modifications have been made to the DBASE code in most of the reports. The modifications were made to meet the user's specifications. The major functions of the system requiring user input include; inputting personal information for each sales person, inputting weekly …

A Machine Entity For A Coordinate Measurement Machine : The Generic Workcell Project, Richard C. Meyer

Theses

The Center for Manufacturing Systems (CMS) department at New Jersey Institute of Technology and Siemens Corporate Research located in Princeton have agreed to jointly implement a research project in generic workcell control architectures. This paper discusses the module, called a Machine Entity, developed by the author that interfaces the Brown & Sharpe Coordinate Measurement Machine located on the CMS factory floor with the cell control software. The module has been designed in such a manner to simplify the development of future Machine Entities, thereby reducing the time required to integrate the CMS factory floor.

Dynamic Machine Scheduling, Expansion, And Control Of A Generic Workcell, Peter A. Murray

Theses

Factory automation has come a long way since the invention of the automatic flour mill. A workcell is a group of machines (robots) working together to produce a product. In the past workcells have been hard wired using methods such as Programmable Logic Controllers (PLCs). To change a part of this system would require reprogramming the entire system.

The Generic Work Cell (GWC) is a dynamic architecture which allows a workcell to be modified on the fly. The architecture enables the generation of new cells with minimal effort, and the modification of the system without reprogramming the entire system. The …

Real-Tv : Rtp/L3'S Visual Monitor, Richard Czop

Theses

Today many real-world activities are being monitored and controlled by some type of micro-processor based system. Emphasis is placed on manufacturing and controlling through the use of computers. The inherent nature of these real-world applications makes them difficult to control and monitor. They must be built meeting strict timing constraints and must be predictable. We need to develop simplistic, reliable, and cost effective methods for building, evaluating, monitoring and controlling these complex systems. These tools should provide the user with system insight. At the New Jersey Institute of Technology Real-Time Computing Laboratory, we are building a system that will provide …

Searching For Orthogonal States Of Neural Networks, Heng Wang

Theses

Two approaches to find orthogonal states of neural network are presented in the paper. The first approach is a recursive one, it builds N orthogonal vectors based on N /2 orthogonal vectors. The second approach is a formula approach, in which orthogonal vectors can be obtained using a formula. Using these approaches, orthogonal states of neural network are found. Some properties of the neural network built on these orthogonal vectors are presented in Appendix A and some examples are given in Appendix B.

The Multi-Fiber Arrangement In The Loom Of North - South Politics, Meeta Sehgal

Dissertations, Theses, and Masters Projects

No abstract provided.

An Examination Of The Compressed Work Week In A Continuous Operation, Mark Tippins

Master's Theses

No abstract provided.

An Analysis Of Negotiated Drug Testing Provisions In The Railroad Industry, Collette Taylor

Master's Theses

No abstract provided.

The Impact Of Desktop Color Imaging On Prepress Personnel Skills, Iva Elaine Fowke

Legacy ETDs

No abstract provided.

A Model For Comparative Analysis Of Business Community Expectations Of Printing Companies And Printer Perceptions Of Those Expectations, Kevin Lloyd Hudson

Legacy ETDs

The problem of this study was to compare the Statesboro, Georgia business community's expectations of printing companies to the expectations printers perceive the businesses have. All of the local printers, and a sample of the local Chamber of Commerce corporate members (non-printers) were given identical survey forms which measured their expectations and perceptions. The forms were hand-delivered, picked-up the next day and tabulated to put the data in graphical form. A comparison of the two groups revealed some agreement and some disagreement in expectations and perceptions. After completing the study, it was determined that the research method is valid and …

Achieving Total Compensation For Injuries To Coastal And Marine Resources: The Evolution Of Current Valuation And Compensation Methodologies, Marian Toon Mcphaul-Chester

Theses and Major Papers

Economists have developed numerous theories to calculate the total value of natural resources. These methods have been developed and applied over the last two decades. They continue to be refined through application and critique. Resource economists monetarily quantify the values which humans attach to coastal and marine resources. These valuation theories are the subject of much controversy in natural resource damage litigation. An understanding of the evolution of these damage provisions from the early common law actions to the current statutory remedies is essential those involved in coastal planning, management and litigation. This paper reviews these economic theories and the …

Mitigation Banking: A Potential Tool For Port Planners, Laura Kelley

Theses and Major Papers

Mitigation banking has been used as a means of facilitating the permit process by removing the negotiation of appropriate mitigation for development from the confines of the permit process. A developer with frequent needs to mitigate for losses associated with Section 404 and Section 10 requirements may, using a mitigation bank, consolidate mitigation and in so doing, potentially reduce mitigation costs. As a result of route maintenance, as well as expansion requirements, ports were considered to be good candidates for sponsoring mitigation bank efforts. Port use of mitigation banking has not been as expected due to a lack of available …

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 …

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 …

A Financial Study Of The Mt. Auburn School District, Robert H. Sample

Masters Theses

The purpose of this field experience was to determine the financial condition of the Mt. Auburn Community Unit School District Number 5, Christian County, State of Illinois, from the 1986-87 school year through the 1990-91 school year. The financial condition of the district during 1991-92 school year was reviewed from July, 1991 through April, 1992. The education fund, operations, building, and maintenance fund, bond and interest fund, transportation fund, and retirement fund were all reviewed for stated time period. Tables were prepared for these major accounting funds to clarify the developing financial trend. Revenues received during 1986 through 1991 from …

Reestructuración Administrativa De Productos Andru Ltda, Giovanni Villate Paez

Administración de Empresas

No abstract provided.

The Relationship Between Recruitment Source And Employee Performance, Colleen Marie Derenia

Theses Digitization Project

Relationships between recruitment referral sources and performance, work skills, inter-personal skills, attendance, retention, gender, ethnicity, age, etc. -- Formal recruiting (radio, tv, newspaper, employment/placement office) -- Informal recruiting (employee referrals, walk-ins, etc.).