Digital Commons Network^™

Audits Of Construction Contractors (1965); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Contractor Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Estimation Of Functional Parameters In Simple Linear Econometric Error Models (Part 1), Yoshiro Kuratani, T.S. Chidambaram

Research Reports from the Department of Operations

The problem posed in this paper is a familiar one; estimation of unknown functional parameters in simple linear error models in which two unobservable variables Y and X are related exactly in a linear form but pairs of observations Y and X are scattered along the true line due to observational errors v and u. It is seen from the existing literature that this problem has been treated either by non-classical methods such as the method of grouping of observation and the method of instrumental variable or by the classical approach, e.g. maximum likelihood method with the assumption that the …

Are Your Worthy? The Certified Public Accountant Looks At You: Pattern Speech, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Alphabetical List Of Members, 1965, Part 2, L-Z, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Profile Of The Profession: 1975: Historical Record Of Committee Activities,1956-1965, Volume I, American Institute Of Certified Public Accountants. Committee On Long-Range Objectives

American Institute of Accountants

Committee members are: Trueblood, Robert M.; Bedford, Norton M.; Devore, Malcolm M.; Heimbucher, Clifford V.;

A Note On Comparison Of "Extrinsic" And "Intrinsic" Forecasting Models, Yoshiro Kuratani, T.S. Chidambaram

Research Reports from the Department of Operations

[Scan is difficult to read.]

Business Information Systems And Accounting, Daniel Teichroew

Research Reports from the Department of Operations

This paper discusses the idea that accountants should not define their field too narrowly and consider their role in the future as designers and developers of information systems.

No. 64 1964 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 …

Stochastic Scheduling - Part Ii The Location Of Planning Horizons, Gifford H. Symonds

Research Reports from the Department of Operations

This paper examines optimal stochastic scheduling, a framework that integrates deterministic activity vectors for the initial period and stochastic vectors for future periods to optimize expected outcomes across a sequence of time periods. Each stochastic schedule adapts to state conditions revealed incrementally, ensuring that revised schedules reflect updated data distributions. Adhering to the Optimality Principle, which disregards past operations, and the Planning Horizon Principle, which restricts considerations beyond a defined horizon, the approach ensures sequential optimization within and across planning periods. Key periods, such as the planning horizon, are critical due to their influence on the objective functional and operational …

Scoring And Profitability Models For Evaluating And Selecting Engineering Projects, Burton V. Dean, Meir J. Nishry

Research Reports from the Department of Operations

Recent developments in allocation theory may be applied to research management decision problems in the firm. Of major importance to firms employing engineers in new product development activities are problems involving the specification and allocation of resources such as manpower, funds, equipment, and facilities. To solve these problems, quantitative measures of organizational performance must be derived that are consistent with corporate goals and that include the relevant resource variables, noncontrollable variables, parameters, and constraints. Mathematical models are constructed and solved in this paper that yield solutions for allocating manpower resources to projects. A scoring model is constructed and then used …

Contract Research Proposal Preparation Strategies, Burton V. Dean, Robert H. Culhan

Research Reports from the Department of Operations

A bidding model is developed and used to examine alternative contract research proposal preparation strategies. Expected profits due to sales from initial and follow-on production orders are related to proposal preparation cost, contract value, and the probability of contract award. Limited engineering resources may be allocated to proposal preparation effort so as to maximize total expected profits. The model is tested and applied in the proposal preparation activity of a company in the aerospace industry.

Annual Meeting Of The American Institute Of Certified Public Accountants, 77th, Bal Harbour, Florida, October 2-7, 1964, Including Council Meeting. Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

News Of The Blues October 1964, Blue Cross Of Florida, Inc., Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

A newsletter for Blue Cross Blue Shield employees with announcements and special events pertinent to their company.

The Midwest Quarterly; Vol 6. No. 1, Howard N. Meyer, E. B. Smith, Donald R. Mccoy, Bill G. Reid, Ernest Eugene Helm, Rebecca Patterson, Robert Lewis Weeks, Eugene Brooks, James A. Emanuel, David Pearson Etter, Edsel Ford, Leonard Gilley, Margaret B. Purcell, Sy Kahn, Mary Graham Lund, John Stevens Wade, Hollis Summers, James Worley

The Midwest Quarterly: A Journal of Contemporary Thought

in this issue. . .

LOOKING FORWARD as we began Volume V a year ago, we predicted "a number of articles on aspects of American politics, American foreign policy, and American internal problems" in our issues for 1964. Our record demonstrates the accuracy of our prediction. So for that matter do the contents of this issue. From Edmund Wilson to Emily Dickinson, from Thomas Hart Benton (the Missouri Senator, not the Missouri artist) to Alf Landon, from the agrarian myth to the relatively new discipline of musicology, we present another diverse combination of discussions for your fall fare. CERTAINLY no …

Regional Development Of Metropolitan Cleveland And The Great Lakes Basin, Ellis Johnson

Research Reports from the Department of Operations

The long-range objective of this study is to formulate a planning procedure that would make it possible to develop a combination of short-range and long-range plans to guide the development and growth of Greater Cleveland and the Great Lakes Basin. As part of this study, a number of high-priority initial studies are indicated in Table 1. Appendix I is a draft of an outlined philosophy and procedure for a study of planning for Cleveland. Appendices II and III contain some data and ideas of value to future studies. Appendix IV is a further discussion of the economic problem of Cleveland, …

1964 July - December, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Morehead State College press releases from July to December of 1964.

News Of The Blues September 1964, Blue Cross Of Florida, Inc., Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

A newsletter for Blue Cross Blue Shield employees with announcements and special events pertinent to their company.

Stochastic Scheduling - Part I Stochastic Programming For A Single Period, Gifford H. Symonds

Research Reports from the Department of Operations

This study addresses stochastic scheduling, focusing on production and order schedules under uncertain demands. The approach involves periodically revising schedules to incorporate updated demand data, optimizing decision values for the current period and expected values for future periods. A novel method is introduced to transform stochastic scheduling problems into certainty equivalent problems, ensuring that solutions to the latter also optimize the original stochastic problem. The methodology emphasizes determining certainty equivalents of stochastic constraints, identifying critical planning horizons, and developing optimization procedures for inter-horizon schedules. Part I formulates and solves one-period programming problems, selecting stochastic solutions that meet probability constraints, thus …

Patient Scheduling In A Chronic Disease Hospital: System Design And Implementation, J.T. Ross Jackson, Eugene E. Tillock, Graham D. Clapp

Research Reports from the Department of Operations

This paper reports on the nature of patient services and the essential role which scheduling may play in improving the effectiveness and efficiency of such services. Hospitals and nursing home facilities must routinely provide a broad spectrum of services promptly at times they are needed by their patients. Service demands for individual patients should be coordinated with the vocal immediate and longer term needs of the patient, under conditions which allow for suitable balance between the individual patient's needs and the priorities necessary for staff personnel to properly fulfill their broader patient and institutional service responsibilities.

The Midwest Quarterly; Vol. 5 No. 4, Rebecca Patterson, Epifanio San Juan Jr., Frank J. Anderson, Elmo Howell, Richard French, John W. Willcoxon Iii, Bernice Ames, Peter Lorden, Branley Branson, James Hearst, Menke Katz, Michael Paul Novak, Mary Oliver, Tracy Thompson, Emilie Glen, Richard Schramm, Sanford Sternlicht, Leonard Bernstein

The Midwest Quarterly: A Journal of Contemporary Thought

in this issue. . .

FOLLOWING the pattern of a year ago, this is our summer literary issue. Whether we can set it down as a hard and fast rule that every future summer issue will be literary, it is impossible to say at this writing. Our five years of publishing experience indicate that we can expect to continue to receive an abundance of manuscripts treating literary subjects--probably at a ratio of three to two over all other subjects. This makes it relatively easy if not down right good sense to devote at least one issue a year to literature. …

People, Events, Techniques, American Institute Of Certified Public Accountants

Management Services: A Magazine of Planning, Systems, and Controls

No abstract provided.

Management Services, Vol. 1, No. 3, July-August 1964 [Whole Issue], American Institute Of Certified Public Accountants

Management Services: A Magazine of Planning, Systems, and Controls

No abstract provided.

Economic Impact Of The Disneyland Recreation Complex On The City Of Anaheim, Economics Research Associates

Harrison "Buzz" Price Papers

In May of 1964, Economics Research Associates (ERA) was requested by the management of Disneyland to prepare a measurement of the basic economic impact and contribution of the Park and its neighboring recreation and service facilities on the community of Anaheim. The purpose of the inquiry, as defined in discussions with the Park management, City Officials, and the Anaheim Area Visitor and Convention Bureau was to determine what role Anaheim commercial recreation plays in the economy of its home city and whether such activity is the highest and best use of the commercial recreatioCR) property in which it is located.

Scoring And Profitability Models For Evaluation Of Engineering Projects Builder Products Division Emerson Electric Company, Burton V. Dean, Meir J. Nishry

Research Reports from the Department of Operations

Recent developments in allocation theory may be applied to research management decision problems in the firm. Of major importance in technical based firms are problems involving the specification and allocation of such technical resources as manpower, funds, equipment, and facilities. Initial steps in the solution of company technical resource allocation problems involve the specification of corporate objectives and their transformation into research objectives and goals. Quantitative research organizational measures of performance must be derived which are consistent with research goals and which include the relevant resource variables, noncontrollable variables, parameters, and constraints. Mathematical models are constructed and solved in this …

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 …

A Workshop Plan For Food Service Supervisors In Seventh-Day Adventist Institutions In Mexico, Marian Anne Fedak

Loma Linda University Electronic Theses, Dissertations & Projects

It is desirable in any dietary service to produce high quality and nutritious food within reasonable cost. Any training which the food service supervisor may receive in administration, nutrition and food preparation will aid in achieving this goal. No training program for food service supervisors in Seventh-day Adventist institutions in Mexico has been available. The plan for a two week workshop for food service supervisors was thus developed as a step toward meeting this need.

Principles on techniques of conducting workshops have been discussed.

An investigation was made into Mexican agricultural trends, food habits and nutritional status to present information …

Job Termination Study, Violet G. Miller

Loma Linda University Electronic Theses, Dissertations & Projects

This job termination study was done to find out the number of terminations and the reasons given for these terminations in a selected hospital. It was also done to determine the factors that were responsible for the decision of the employee to terminate. Both job related and non job related factors were studied. By studying these reasons and factors, nursing service administration may come to a better understanding of those areas within the working unit and relationships that need to have further study.

The method of study was the descriptive survey. The study had two sources of data, and two …

On The Structure Problem Of Organization, Burton V. Dean

Research Reports from the Department of Operations

The organization structure problem is defined as that of specifying the composition of organizational elements or subgroups, their measures of performance, and the corresponding control factors. This paper is concerned with the development of methods for decomposing a total organizational objective function into simpler subgroup performance functions that involve fewer control variables. Methods are developed for yielding this decomposition and for deriving values of the control variables that optimize the performances of the subgroups and the organization. Extensions of the initial structure problem are formulated which permit the application of quantitative methods to problems involving organization transition, adaptation, and adjustment. …

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 …