Digital Commons Network^™

Accounting -- A Social Force: A Pattern Speech, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

1967 Faculty Meeting Minutes, Morehead State University

Faculty Senate Records

Faculty meeting minutes of Morehead State University for 1967.

Careers In Tax Work, United States. Internal Revenue Service

Federal Publications

No abstract provided.

A Study Of The Queueing Systems M/G/1 And Gi/M/1, U. Narayan Bhat

Research Reports from the Department of Operations

This report examines single-server queueing systems, focusing on M/G/1 (Poisson arrivals with general service times) and GI/M/1 (general independent arrivals with negative exponential service times). Traditional approaches, often relying on transforms to analyze distributions, have been criticized for obscuring key behavioral details. The report explores more recent advancements and research in queueing systems. The author presents a simplified method for studying queueing systems that minimizes the use of transforms while maintaining analytical rigor, making it well-suited for teaching and practical applications. The report extends its applicability to systems with group arrivals and services, using Kendall’s notation to denote queue configurations.

Mathematical Programming With Monotonic Constraint Functions, William P. Pierskalla

Research Reports from the Department of Operations

The mathematical programming problem -- find a non-negative n-vector x which maximizes f(x) subject to the constraints g^i(x) ≥ 0, i = 1,...,m -- is investigated where f(x) is assumed to be concave or strictly quasi-concave and the g^i(x) are monotonic increasing functions. It is shown that under certain conditions on g^i(x), the Kuhn-Tucker-Lagrange conditions are necessary and sufficient for the optimality of x*. It is also shown that the g^i(x) are an interesting class of functions since, among other properties, they are closed under non-negative addition, under the addition of any scalar, and under multiplication of non-negative members of …

A Model For Evaluating Costs Of Implementing Community Projects, Burton V. Dean, Samuel J. Mantel Jr.

Research Reports from the Department of Operations

As a contribution to the difficult problem of estimating costs and benefits for community projects, a model is developed which estimates the expected costs of implementation of projects that face community group opposition. The essential elements in the model are the careful enumeration of the opposition groups in a community and a classification and measurement of factors that are important in determining the magnitude and extent of opposition. The model includes the costs and risks of community project implementation, the relative importance of factors and groups, and the decision criteria used by the groups. A method of solution, examples, and …

Scheduling Vehicles In A Transportation Network, Roy Macdonald-Taylor

Research Reports from the Department of Operations

The problem of scheduling vehicles in a transportation network consisting of the straight line with the two main stations at each and intermediate stations in between was investigated. The proposed high speed ground transport system in the northeast corridor between Boston and Washington was used as an example. The tool used was simulation on a computer and the basic approach was to develop scheduling decision rules, develop criteria to measure the effectiveness of the rules, apply the rules and evaluate the resultant schedules in terms of the measures of effectiveness. Some general and particular case conclusions are drawn.

The Interrelationship Between Pop Art And Advertising, John Edward Pajkos

Masters Theses

No abstract provided.

Business Games, Programmed Players, And Individual Decision-Making Profiles, John M. Braasch

Research Reports from the Department of Operations

The area of investigation of this study was that of the use of a business decision simulation to determine profiles of decision-making skill and style of students in business administration. The objective of this research was to determine relationships between the educational background and training of business administration students, and their proficiency in decision-making, together with their basic modes of decision-making. The research program involved the use of a new computer-programmed general management business decision simulation which simulates an interacting, multi-firm industry which was designed primarily for teaching and research purposes. The technique used in this study revolved around the …

Two-Class Priority System With Setup Times, Peter Mevert

Research Reports from the Department of Operations

This paper analyzes a single-server queuing system with two classes of customers. Service is provided on a first-come, first-served basis within each class, with three priority disciplines considered: preemptive head-of-line, alternating between classes, and standard first-come, first-served. A setup or orientation time is incurred whenever the server switches from one class to another. Customer arrivals follow a Poisson process, while service and setup times are governed by arbitrary distributions. Using modifications of the virtual waiting time method, the study derives Laplace transforms and expected values for the steady-state waiting time distributions under the three priority disciplines. Special cases are also …

No. 68 1966 November Review

International Journal for Business Education

This initiative documents the preservation and digital release of the organization’s historical print archives, representing decades of scholarship in international business education. By converting legacy issues into accessible online formats, the project enhances global access to foundational research, pedagogical innovations, and early thought leadership that shaped the field. The digitized collection provides educators, researchers, and practitioners with a comprehensive record of evolving theories, instructional practices, and international business trends. Making these archival materials publicly available supports continued inquiry, enables longitudinal analysis, and strengthens the discipline’s historical continuity. This effort reflects the organization’s commitment to advancing international business education by ensuring …

The Midwest Quarterly; Vol. 8 No. 1, Charles A. Glatt, John T. Hubbell, Bertram Wyatt-Brown, Dewey W. Grantham, Burton J. Williams, George J. Groman, A. J. Allen, Jesse Forbeck, Edsel Ford, Philip E. Burnham Jr., Leonard Gilley, Emilie Glen, Rose Menendian, Michael Paul Novak, Tracy Thompson, Barbara Fowler, Imogene L. Bolls, Kenneth C. Gaertner

The Midwest Quarterly: A Journal of Contemporary Thought

in this issue. . .

ANNUALLY, as summer ends and fall arrives, another academic year begins, and, for seven years now, THE MIDWEST QUARTERLY issues the first number of a new volume. Here is Number 1 of Volume VIII containing our usual variety and somewhat more. Occasionally recollecting our pedagogical mission, we turn to the field of education; more frequently we find space for an essay or two on history or historians, although subjects from American literature easily lead in any tabulation of our titles. We cannot say, with the late Somerset Maugham, "The mixture as before," nor can we …

An Additive Algorithm For Solving The Multi-Dimensional Assignment Problem, William P. Pierskalla

Research Reports from the Department of Operations

An algorithm is proposed for the solution of the multi-index assignment problem. The algorithm is based on a tree search technique of the branch and bound variety. It uses dual subproblems to provide easily computed bounds for the primal assignment problem.

The Tri-Substitution Method For Obtaining Near-Optimal Solutions To The Three-Dimensional Assignment Problem, William P. Pierskalla

Research Reports from the Department of Operations

In a previous paper we presented an algorithm which will find the optimal solution to the multi-index assignment problem. That algorithm was based on branch and bound techniques and the search was performed over the entire tree of feasible solutions. It is not felt that that algorithm will be particularly efficient for certain large multi-dimensional assignment problems. Thus, we now present a method which will achieve a close-to-optimal (if not the optimal) solution in a reasonable amount of time for moderately large three-index assignment problems.

1966 July - December, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Morehead State University press releases from July to December of 1966.

A Research Laboratory Performance Model, Burton V. Dean

Research Reports from the Department of Operations

A mathematical model is developed for measuring and evaluating the performance of a research laboratory in meeting the needs to develop items that satisfy stated Army operational requirements. Three submodels are developed, with the overall laboratory model obtained through matrix multiplication. Illustrative examples have been created using Army research laboratory data. The model may be modified to include stochastic variables and data on the relative importance of projects and sciences.

Prepaid Dental Plans: Data Collection And Analysis Procedures Ii, John M. Braasch, Burton V. Dean, U. Narayan Bhat

Research Reports from the Department of Operations

This report covers the research activities concerned with developing procedures for the External Design of Prenaid Dental Plans, for the period of February, 1966 through September, 1966. This second stage was concerned with analyzing the relationships between plan member socio-economic background data and specific dental service utilization data for dental plans, with differing financial, organizational structure, and benefit levels. This report discusses the mathematical models and statistical procedures, data collection procedures, the characteristics and quality of the data collected, the computer-programmed statistical programs obtained, and current and future activities and problems.

A Computerized Partnership Accounting Model For Use On The Ibm 360 With Applications To Teaching Beginning Accounting, Janet Eck

Anderson School of Management Theses & Dissertations

Students of business and businessmen no longer require assurance that the digital computer will play a vital role in commercial activity. Simple observation will substantiate the acceptance of electronic data processing by private enterprise. At the university, the necessity of providing an elementary introduction to data processing for business students has become clear. Unfortunately, education in data processing does not always cross disciplinary boundaries. All too often, a student acquires a knowledge of computers in one course and continues to make tedious manual computations in another. Efforts to integrate data processing and accounting education have, to date, been minimal. It …

Feasibility Of Proposed Universal City Specialty Center, Economics Research Associates

Harrison "Buzz" Price Papers

1966—over the past several years Economics Research Associates has made several studies for developing a 410-acre incorporated city in Los Angeles -- Universal City. The city, owned by MCA, Inc., includes production facilities of Universal Studios and its subsidiaries, but a large portion of the land is vacant. Since acquiring the property, MCA has devised a master plan for developing the unimproved areas. The plan includes 1,500 hotel rooms, apartments, and a retail complex. Two features of the plan already in operation are the Universal Studio Tour and a tour center recreation complex. A 500-room hotel is near the ground-breaking …

Advanced Materiel Systems Planning, Burton V. Dean, Lawrence E. Hauser

Research Reports from the Department of Operations

This report is concerned with the development of mathematical models, computer programs, and data requirements to conduct development systems planning in large Research and Development organizations. The specific planning decision problems are (1) the selection of technical alternatives, (2) the funding of system components and (3) the funding of systems. Cost-effectiveness relationships are developed. A manual is presented for use in the training of planners in the utilization of computer results. Tests have been conducted utilizing simulated cost, risk, and value data. A Study Performed for the Office of Naval Research (ONR), Army Materiel Command (AMC), Department of Defense, Washington, …

1966-09-08, Morehead State Board Of Regents

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

Theory Of Perpetuating Deprivation Factors: A Study Of Oppressive Factors In Selection And Payment Of Negro Personnel, Wilbur W. Bigelow

Anderson School of Management Theses & Dissertations

In surveying the industrial scene one becomes impressed with the economic deprivat1on of the American Negro. In most cases, Negroes find their pay checks substantially smaller than those or their white counterparts. Negroes are usually the first to be released during production cut backs regardless of their productivity. It is to this problem that the paper directs its attention. Chapter I introduces the problem in some depth and then hypothesizes a number of causes. Herein a causation model is used to illustrate how a series or factor responses may initiate the problem. The remainder or the thesis attempts to establish …

Optimal Allocation Of Shunt Capacitors On A High-Voltage Transmission System, William A. Mccuskey

Research Reports from the Department of Operations

The basic allocation procedure and the cycling procedure outlined above are tools which hopefully will be useful to the utility in its system planning. More research is necessary to (1) extend the present method to a full- scale optimization and (2) extend and modify the procedures to consider trade- offs in cost of capacitor allocation over time. The ultimate goal would be to develop a procedure which optimally planned both capacitor and generation capacity increases over a number of years. The procedures presented here are a step toward this goal.

An Annotated Bibliography On Corporation R And D Project Evaluation And Selection Techniques, Burton V. Dean, Vinod Krishna

Research Reports from the Department of Operations

This bibliography surveys the published literature on quantitative techniques in use by industry for solving R and D project evaluation and selection problems. Published literature on company technique has been surveyed. It has not been our purpose to analyze theoretical techniques, but rather to identify company procedures that have been reported to be in use .

Problems In The Formulation Of A General Global Marketing Plan, Homer Leroy Crumley Jr.

Anderson School of Management Theses & Dissertations

Global marketing is becoming a way of life for many United States business firms. Current estimates indicate that approximately sixty per cent of all United States firms with more than one hundred employees are now marketing their products on a global basis. A recent survey by McKinsey and Company indicated that 100 of the leading U.S. companies, accounting for more than half of total U.S. corporate investment abroad, are increasing their overseas investments almost five times as fast as their domestic assets. A significant number of U.S. companies plan on deriving a significant share of their sales, profit, and future …

Tips For Busy Readers, Mary F. Hall

Woman C.P.A.

No abstract provided.

Editor's Page; 1966 Awscpa-Aswa Joint Annual Meeting, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Woman Cpa Volume 28, Number 5, August, 1966, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

A Method For Analyzing Urban Transportation Plan Implementation Problems, Burton V. Dean, Samuel J. Mantel Jr., Nathan D. Grundstein

Research Reports from the Department of Operations

This report describes a six month study performed jointly by Case Institute of Technology and Western Reserve University under the sponsorship of the Cleveland-Seven County Transportation Land Use Study (SCOTS). The specific research problem studied by the team, as defined by SCOTS, is how to obtain the cooperation of municipalities to solve regional transportation problems. The relative importance of this problem can best be stated by referring to a statement made by President Lyndon Johnson. This study is concerned with developing a quantitative approach towards analyzing social change in a technological activity - urban transportation. We consider that an urban …

The Use Of Value Engineering In The Aerospace Industry, Ranson J. Gaskill

Anderson School of Management Theses & Dissertations

The purpose of this paper is to exemplify the techniques and uses of value engineering and to evaluate their significance in the aerospace industry. The recent development of value engineering stems from several basic factors. The highly competitive nature of the aerospace industry since World War II has placed increasing importance on cost-oriented efforts. At the same time the characteristics of the industry require exceptional levels of reliability and product research as well as compressed delivery schedules. Fiscal procurement policy changes by the government have also emphasized the increasing concern over aerospace costs. Considering the fact that government aerospace expendtures …