Digital Commons Network^™

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 …

Race Of The Century : Guy Vs. Young, 1974 North Dakota U.S. Senate Election, Allan C. Young

Theses and Dissertations

As the 1972-1974 election cycle began, Republican incumbent Milton Young, who had served in the U.S. Senate for twenty-seven years, decided to run for another term with realistic confidence in his ability to repeat prior election victories. His initial optimism began to erode as national Republican leaders questioned his ability to defeat his apparent opponent, former North Dakota Governor William L. Guy. Results of public opinion surveys added credibility to the perception of Young's weakness. Guy saw an opportunity to achieve his long-held goal of becoming a U.S. Senator and cautiously laid the groundwork for his campaign. As the two …

The Survivors: A Comparison Of Bereavement Experiences Following The Suicide, Accidental, Or Natural Death Of A Spouse, Terence W. Barrett

Theses and Dissertations

The purpose of this study was to compare bereavement experiences of suicide survivors with those of other survivors. The primary focus of investigation was upon grief reactions suggested to be unique to suicide bereavement and upon quality of grief resolution two to four years after death. Fifty-seven women and men, between ages 24 and 48, who had experienced the death of a marital partner were interviewed. Subjects were assigned to one of four groups by cause of death (Suicide, Accident, Unanticipated Natural, and Expected Natural). The categories of death served as the independent variable. Dependent variables were total grief reactions, …

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

Theses and Dissertations

N/A

Can The Local Practitioner Continue To Preform The Attest Function, Bradley Dolan

Theses and Dissertations

No abstract provided.

An Auditor’S Approach To Detecting Fraud, Twinkle D. Ratnasamy

Theses and Dissertations

No abstract provided.

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 …

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 …

The Relationship Among Teacher Satisfaction, School Organizational Climate, And Professional Growth And Development Attitudes Of High School Teachers, Sharon E. Craig Kabes

Theses and Dissertations

The purpose of this study was to identify and explore the relationships among school climate, teacher satisfaction, and professional growth and development attitudes as perceived by high school teachers. The study also provided school climate, teacher satisfaction, and teacher professional growth and development attitude profiles.

The NASSP School Climate Survey was used to measure the schools' climate profiles. The NASSP Teacher Satisfaction Survey was used to measure the affective perceptions of secondary teachers of their work environments. The Teacher Professional Growth and Development Attitude Scale was used to measure teachers' professional growth and development attitudes.

One hundred seventy-three teachers in …

The Frequency Of Occurrence Of Phonemes In The Speech Of Aphasics, Rita M. Vis

Theses and Dissertations

This study was designed to investigate the phoneme selection patterns in the spontaneous speech of Broca's and Wernicke's aphasics. The frequency distributions of phonemes for the aphasic subjects was compared to the normal distribution curve of English consonantal phonemes. Differences in the frequency of occurrence of phonemes subsequent to neurological impairment may be linked to the nature of the impairment. In addition, this study described and compared the occurrence of phonological processes in the single word responses of the subject groups. The frequency of phonemes and the occurrence of phonological processes were then analyzed jointly for possible trends.

Analysis of …

Relationships Across Training Programs, Professional Titles, And Perceptions Of Therapy Performance, Debra E. Anderson Bach

Theses and Dissertations

This study was designed to examine the perceptions of students training to be counselors, clinical psychologists, and social workers, regarding the professional titles of counseling psychologist, psychiatrist, clinical psychologist, and social worker. A videotaped counseling session of a therapist and a client, a client description, and a therapist description served as the stimuli. The professional title of the therapist varied in the therapist description and served as the independent variable. One hundred three subjects were grouped according to their training program and then randomly assigned to one of the four treatment groups differentiated by the professional titles of counseling psychologist, …

Personification Of Death, Mary M. Anderson

Theses and Dissertations

The purpose of this study was to determine the primary personifications of death as perceived by college students. One hundred fifteen students from private and public institutions of higher learning were invited to participate in the study. Surveys from one hundred nine were useable. The questionnaire consisted of a demographic survey, factors related to an individual's experience with death and death education, and a research instrument known as the Death Personification Exercise

Of the four pr;..iary personifications, the Macabre (a dark and fearful oeing) and Automaton (an unemotional being) were present most frequently. Out of 109 students, thirty one students …

Components For Successful Mainstreaming Of Hearing Impaired Students In Public Schools, Terence H. Brenner

Theses and Dissertations

No abstract provided.

Geraldo: A Rhetorical Perspective On Sculpting Mutual Meaning, Rebecca L. Olsgaard

Theses and Dissertations

No abstract provided.

Influence Of Mission Statements On Teacher Education Programs At Two Church-Related Undergraduate Institutions, Ann Marie Biermaier

Theses and Dissertations

The purpose of this study was to investigate the ways in which stated institutional missions influenced the operation of teacher education programs, and the way that teacher education programs used the institutional mission statement in evaluating their programs as it applied to two private, liberal arts colleges in Minnesota. Institutional missions were expected to guide curricular policy, inform the public, and establish criteria for accountability and subsequent program evaluation.

This study was conducted utilizing the case study method. Data were gathered by reviewing documentation pertaining to the institution and to the teacher education program as well as by interviewing administrators, …

Changing Accessibility For Tourism In The Aurland Municipality Of Norway, Kari Brekke

Theses and Dissertations

Because of changes in accessibility, the Aurland Municipality in Western Norway may be subjected to increased tourism. In 1991, an all-season highway will open between Oslo and Bergen, which will pass directly through the Aurland Municipality. The shift in importance from mostly seasonal rail/fjord traffic to an all-season automobile traffic has the potential for accelerating tourism pressures in this highly scenic area. The purpose of this study was to address possible problems and prospects of changing accessibility for tourism in the Aurland Municipality.

In order to examine tourism in the Aurland Municipality, a number of methods were used. Fieldwork was …

Adolescent Norms For The Eating Disorder Inventory As Related To Personal Variables In Female Adolescents At One Private Urban, One Rural, And One Semi-Rural High School, Betty J. Larson

Theses and Dissertations

The societal preference for a slender body image has caused an increasing number of adolescents to diet or use unusual methods of weight control. Some adolescents progress along the continuum of restrained eating toward the development of pathological eating disorders. In order to identify risk factors in the development of eating disorders, eating attitudes and behaviors of 454 normal adolescents were studied by using the Eating Disorder Inventory (EDI) and a personal background questionnaire. The higher the subscale scores on the EDI the more similar the individual's perceptions to those of victims with a pathological eating disorder.

With the exception …

An Analysis Of The Minimum Wage And A Proposal For Future Policy Initiatives, Rolland A. Scott

Theses and Dissertations

No abstract provided.

Stress Reduction In Dental Students., Jacqueline Kush Turek

Theses and Dissertations

The current research was designed to compare effectiveness of two widely used stress reduction methods, Progressive Relaxation Training (PRT) and Stress Inoculation Training (SIT). The entire Fall 1987, freshman class of Creighton University School of Dentistry participated (N =.68). Fifty-eight Subjects completed the project. Students were randomly assigned to a treatment, PRT (N = 12) or SIT (N = 17), or to one of two control groups, placebo (N = 13), or no treatment (N = 16). The placebo consisted of a once-only lecture on theory of stress. All subjects were measured for stress related components using paper and pencil …

Brigham Young's Indian Superintendency (1851-58): A Significant Microcosm Of The American Indian Experience, Wayne Miles Eckman

Theses and Dissertations

This thesis provides a detailed study of Brigham Young's Indian superintendency within a framework of the federal Indian policy of his era. It focuses on Brigham Young's personal challenges and successes in instituting a conciliatory policy with the natives of the Great Basin. Experience taught Brigham Young that it was "cheaper to feed the Indians than to fight them." Brigham Young pursued his policy in spite of opposition from some Mormon constituents until finally his determination overruled pleas to forcibly remove the Indians from their lands.

Another important emphasis of the thesis is the personal interaction between Brigahm Young and …

Health Care -- Implications For The Health Professionals, David Gregory

Theses and Dissertations

No abstract provided.

Anti-Mormon Pamphleteering In Great Britain, 1837-1860, Craig L. Foster

Theses and Dissertations

The introduction of Mormonism into Great Britain was met with both success and resistence. The major form of British resistence to the Latter-day Saints was through the press. From the introduction of the Church into Great Britain in 1837 to 1860, numerous anti-Mormon pamphlets were published to discourage people from associating with what was considered to be a strange American sect.

The major themes of a number of these tracts have been analyzed in order to gain a better understanding of how the Mormons were perceived by the British. Some of the major themes included the evil character of Joseph …

Competitive Fire: An Historical Descriptive Analysis Of Adherence To Traditional Journalistic Tenets In Television News Coverage Of The Mark Hofmann Salt Lake City Bombings, B. William Silcock

Theses and Dissertations

Television news contains factors of time constraints and deadlines that add pressures to the underlying rules of objectivity, fairness, and bias. This study seeks to determine if the elements of "responsible journalism" dissipate in television news coverage of a highly significant, developing news story. In other words, how well do the rules hold up under pressure? The momentous story selected for observation was the Mark Hofmann bombings in Salt Lake City, Utah. The focus centered on the coverage by local stations rather than the network television news operations.

A Critical Analysis Of Cbs Evening News Coverage Of Two U.S.-U.S.S.R. Summit Meetings: Vienna 1979 And Geneva 1985, James M. Ellis Jr.

Theses and Dissertations

Nearly four hours of CBS Evening News summit reports, loaned by the Vanderbilt Television News Archive, were coded to construct a descriptive analysis and comparison of the coverage of the 1979 and 1985 summit meetings. Variables coded include speaker, language, origin of video and audio content, topic and quoted sources. Soviet speakers and topics were given proportionately more air time in 1985 than in 1979. But despite large differences in several important areas such as Soviet willingness to communicate via television, different leaders and their images, geopolitical factors, and improved video technology, many patterns of coverage showed similarities from 1979 …

Biochemical Characterization Of The Axolemmal Mitogen For Cultured Schwann Cells, Mark A. Decoster

Theses and Dissertations

The molecule(s) involved at the axon plasma membrane (axolemma) which causes Schwann cells to proliferate has been investigated by three biochemical techniques: 1) Alkaline extraction of axolemma resulted in recovery of 95% of the mitogenic activity and 50% of the protein in the membrane-bound portion of the axolemma. 2) The axonal mitogen for Schwann cells may be associated with heparan sulfate proteoglycans at the axonal surface. Treatment of axolemma with heparitinase, which cleaves the glycosidic bonds of sulfated glycosaminoglycans, allowed mitogenic activity to be solubilized. 3) Treatment of axolemma with heparin, a highly sulfated glycosaminoglycan analogous to heparan sulfate, resulted …

An Exhibition Of Recent Work By Robert Colescott, Susanne K. Arnold

Theses and Dissertations

My thesis project involved organizing, curating, designing and mounting a temporary traveling exhibition of recent work by Robert Colescott, a nationally-known black American artist. The Eye of the Beholder: Recent Work by Robert Colescott was installed at the Marsh Gallery of the University of Richmond September 7-28, 1988. It included 12 large-scale acrylic paintings on canvas and four framed drawings completed since 1981. Colescott's figurative paintings are known for their satirical commentary on society in America and on the history of Western art.

The Multiprocessor System With A Fairly Weighted Global Bus Arbitration Circuit, Shinobu Doi

Theses and Dissertations

The objective of this thesis is to investigate various multiprocessor system structures and to implement and test the resultant system configuration that offers high reliability and availability, ease of expansion, ease of programming, and increased computing performances. The resultant system is a MC68000 based tightly coupled multiprocessor system with large local memories and local I/Os, arbitrated by a specially designed arbitration circuit to implement pseudo random global bus granting. Each of the computer modules is an enhanced independent uniprocessor system with channel access switches to access the global memory. In its multiprocessor mode one computer module cooperates with the other …

Effects Of A Parent/Teen Workshop, Roberta Magarrell

Theses and Dissertations

The purpose of this study was to investigate the short-term effect of a parent-teen structured family facilitation program (PAT). The study compared pre and post workshop scores on a number of dependent variables in a workshop, a replication of the workshop, and a comparison group.
Analysis of the data revealed no significant differences from pretest to post test in either of the groups. However when the groups were combined there were some statistically significant differences from pretest to post test. The fathers increased in their ability to transfer control while the mothers decreased in kindness. A few post hoc analyses …

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 …

Communication Problems In New Product Development: The Uneasy Alliance Of Engineering And Marketing, Randy L. Ritterman

Theses and Dissertations

No abstract provided.