Business Commons^™

An Analysis Of The Effect Of Changing Price Levels On Financial Statements, Robert Donald Clyde

Anderson School of Management Theses & Dissertations

When prices change significantly, conventional accounting reports tend to become inaccurate and misleading. Those who use the reports are likely to be misled. Adjustments for price changes cannot readily be made by the reader of financial statements because of the limited information available to him.

Frank Bond: Gentleman Sheepherder Of Northern New Mexico, 1883-1915, Frank H. Grubbs

Anderson School of Management Theses & Dissertations

Santa Fe had always been the commercial center of northern New Mexico, but after the republic of 1821 succeeded the viceroyalty, trade in that area began to build up. From an annual value of $15,000 in 1831 to about $1,750,000 in 1846, this overland trade eventually developed its own historical heritage and became known as the “Santa Fe Trade.” Since under the new administration merchants were permitted to bring their merchandise from the east, the effort involved in supporting this tremendous supply system became significant in itself, employing over 5,000 men, 1,500 wagons, and more than 17,200 horses, mules, and …

Industrial Resources: Carter County - Grayson, Kentucky Library Research Collections

Carter County

“Industrial Resources: Grayson, Kentucky" prepared by the Grayson Chamber of Commerce and the Kentucky Department of Economic Development, 1958. The report includes, but is not limited to, information about: population, labor market, local manufacturing, transportation, utilities, fuel, water, sewage, industrial sites, local government and services, taxes, educational and health facilities, housing, communication, recreation, natural resources, markets, and climate.

A Study Of A Production Control System In A Job Order Die Casting Plant, Robert Gordon Woodnorth

Theses

This thesis examines the production planning and control system in a job-order die casting plant. After comparing to the criteria for an ideal system the following changes were recommended.

1. Central work storage and dispatching. This would reduce work in process and workload fluctuations through closer planning. It would also provide a perpetual inventory system and a central control point which would be constantly informed of production progress.

2. Operator trucking. By having operators do their own trucking material handling costs and production delays would be reduced.

3. Simplified job cost accounting. The use of standard costs for finishing and …

Industrial Resources: Allen County, Kentucky, Kentucky Library Research Collections

Allen County

"Industrial Resource: Scottsville, Kentucky" prepared by the Scottsville Chamber of Commerce and The Kentucky Department of Economic Development, 1958. The report includes, but is not limited to, information about: population, labor market, local manufacturing, transportation, utilities, fuel, water, sewage, industrial sites, local government and services, taxes, education and health facilities, housing, communication, recreation, natural resources, markets, and climate.

1958-04-17, Morehead State Board Of Regents

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

An Analysis Of Instalment Credit Within Commercial Banks, Wayne Atwell Freeland

Master's Theses

Within the past two decades, the rapid expansion of consumer installment credit activity by commercial banking has been a noteworthy development. Commercial bankers have made an about face in a brief period of financial history. As recently as the early 1930's the attitude of commercial bankers toward installment credit was one of hesitance and reluctance. Since that period commercial banks have expanded to become the largest single holder of installment credit.

The primary purpose of this thesis is to review and evaluate the principles, methods and procedures used in the investigation and credit decision of consumer instalment credit as established …

No. 51 1958 April 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 …

1958-03-27, Morehead State Board Of Regents

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

Industrial Resources: Muhlenberg County - Central City, Kentucky Library Research Collections

Muhlenberg County

"Industrial Resources: Central City, Kentucky" prepared by the Central City Chamber of Commerce and the Kentucky Department of Economic Development, Frankfort, Kentucky, March 1958. The report includes, but is not limited to, information about: population, labor market, local manufacturing, transportation, utilities, fuel, water, sewage, industrial sites, local government and services, taxes, educational and health facilities, housing, communication, recreation, natural resources, markets, and climate.

A Comparative Analysis Of Selection Of Personnel Practices In Mexico And The United States, Edgardo Reyes Salcido

Anderson School of Management Theses & Dissertations

In September 1943 the first school of Business Administration was founded in Mexico, as part of the private university known as “Instituto Tecnológico y de Estudios Superiores de Monterrey.”

Annual Report 1958, Houston Academy Of Medicine-Texas Medical Center Library

Annual Reports: 1943 - Present

The file contains the annual report for the library from 1958.

Automation In Accounting Through Electronic Data Processing, John Edward Traylor

Master's Theses

Similar to the Industrial Revolution with its impact on factory management during the early nineteen hundreds is the electronical means of processing data to the office. This new era in office and accounting procedure has opened the door to many new systems in the processing of paper. For the first time in the history of man we are able to do these things:

1. Present timely reports to management of large-scale operations.

2. Eliminate present manual and machine methods with their undesirable elements of inaccuracy.

3. Eliminate the necessity of writing down an element of information more than once.

4. …

1958 Faculty Meeting Minutes, Morehead State College

Faculty Senate Records

Faculty meeting minutes of the Morehead State College for 1958.

No. 50 1957 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 Relationship Of Mercantile Credit Ratings To Delinquent Accounts In Albuquerque, New Mexico 1951-1953, Lowry G. Kinzer

Anderson School of Management Theses & Dissertations

How useful are the ratings of a mercantile credit agency to the businessmen of a given metropolitan area, as judged by the delinquent accounts referred for collection to that agency.

The Determination Of Observational Errors Occurring In Information-Collection Processes, John C. Chambers, Donald F. Clark

Research Reports from the Department of Operations

An important factor in the determination of an optimal information-collection procedure is the observational error that occurs in the information-collection process. Until recently, information-collection theory has generally assumed either that observational error is irrelevant, or that observational error is not a function of the resources expended in making the observation. However, more recent developments in the theory have included the observational error factor. This paper demonstrates one method that might be used in evaluating observational error, and considers how to determine the variation of observational error with the resources expended. The feasibility of determining observational error is discussed in detail, …

1957-09-13, Morehead State Board Of Regents

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

Industrial Resources - Cumberland County, Kentucky Library Research Collections

Cumberland County

“Industrial Resources: Burkesville, Kentucky" prepared by the Burkesville Chamber of Commerce and the Kentucky Department of Economic Development, 1957. The report includes, but is not limited to, information about: population, labor market, local manufacturing, transportation, utilities, fuel, water, sewage, industrial sites, local government and services, taxes, educational and health facilities, housing, communication, recreation, natural resources, markets, and climate.

Industrial Resources: Boyd County - Ashland, Kentucky Library Research Collections

Boyd County

"Industrial Resources: Ashland, Kentucky" prepared by the Ashland Board of Trade and the Kentucky Department of Economic Development, August 1957. The report includes, but is not limited to, information about: population, labor market, local manufacturing, transportation, utilities, fuel, water, sewage, industrial sites, local government and services, taxes, educational and health facilities, housing, communication, recreation, natural resources, markets, and climate.

Operations Auditing, A Study Of The Newest Phase Of Internal Auditin, Russell William Miller

Master's Theses

The purpose of this paper is to stipulate internal auditing as an independent appraisal activity within an organization for the review of accounting, financial, and other operations as a basis for service to management.

Plant Capacity Costs, Genevieve D. Armstrong

Master's Theses

Plant facilities represent an investment that leads to continuing cost for taxes, interest, depreciation and maintenance. These costs are, for the most part, fixed. Consequently, the higher the volume of pro­duction attained with given facilities, the lower is the cost per unit of such overhead; conversely, as production falls off there are fewer units over which to spread overhead and unit costs rise. Thus idle capacity may result in "unabsorbed" overhead. Idle capacity may result from managerial inefficiency; therefore, executives should watch the extent to which capacity is utilized. The knowledge of idle capacity may enable corrective steps to be …

Conversion Of Disbursing To Tabulating Operation, Cecil A. Brown

Master's Theses

The purpose of this paper is to present to the reader the actual problems encountered, and their solutions, in converting a large check-writing operation to an "automatic" tabulating machine process. It should be noted that this paper covers a change of procedure in a Disbursing Department, other than the introduction of tabulating equipment, resulting in "automatic" machine check writing. To do this, the function of the Disbursing Department is briefly summarized and the original system of operation prior to 1 November 1955 is described. The development of a new system of paying Accounts Payables is then explained along with the …

Monetary Problem Of Thailand, Sombhorn Buranasiri

Anderson School of Management Theses & Dissertations

The problem of the countries with export economies which have not yet achieved advanced economic development and which account for a sizeable share of world population and resources is gaining new importance in the understanding of the world today. Their problem of monetary and financial reconstruction and rehabilitation exhibits in an extreme form peculiarities of the export economy. The economic development, the foremost pre-occupation of the government of the under-developed countries and which recently became the announced policy and the choice of the method of financing the desired rapid development, have complicated the monetary difficulties. An understanding of their problem …

An Analysis Of Predetermined Time Systems, Richard Otto Schmid

Theses

This paper endeavors to compare three predetermined time systems, namely; Work-Factor, Methods-Time Measurement and Basic Motion Time-study, elemental-by-elemental, through the use of a series of detailed analyses. The following information in the form of conclusions and recommendations has been set forth from the investigation of the various comparative analyses contained herein:

1. Reasons for the variation between the elementals.

2. A chronological order of attack for further study with an eye to accomplishing the most in the shortest possible time.

3. The results of a composite analysis which utilizes the most realistic elemental definitions of the three systems. (This includes the comparison of …

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The Control Of Industrial Sales Operations, Herbert Gieser

Theses

With selling becoming so competitive in the past quarter century, managerial control over the sales organization is necessary for survivals Essentially, controls cover the regulation and administration of territories, expenses, and the measurement of performance.

The purpose of this thesis is to investigate the various phases of controls, the many plans which can be applied, and the advantages and disadvantages of these plans. Emphasis is placed on the case studies of some of the many firms which have put these control programs to work successfully.

This thesis is intended for management executives, sales managers, and sales staff executives in equipping …

1957-05-14, Morehead State Board Of Regents

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

Tax Consequences Of Profit-Sharing Plans For Small Businesses, Joseph Coats Mccracken

Anderson School of Management Theses & Dissertations

The number of Treasury-approved profit-sharing and pension plans has increased from less than two thousand in September, 1942, to over twenty-one thousand in September, 1953. Part of the explanation for this increase may be found in high tax rates which prevailed during World War II, and the tax advantages which accrued to business by setting up qualified deferred-benefit plans. Considerable material has been written on the subject in recent years covering not only the income tax advantages involved, but many other equally important business considerations. This material, however, almost without exception, has dealt with the subject from the standpoint of …

An Approach To The Development Of Executive Personnel, Donald Gray Burnette

Master's Theses

On September 25, 1956, the president of the Life Insurance Company of Virginia appointed a committee of company officers to make a study of what is known and of what is being done by industry to develop executive personnel. Upon completion of the study, the committee was to make a formal report to the president with its recommendations as to what action the company should take in order to develop qualified executives to meet future needs.

The procedure which was used in making this study was to analyze and appraise the philosophies and practices of the above companies as related …

Ratio Analysis Of Financial Statements, Donald Eugene Furr

Master's Theses

The twentieth century has been witness to a phenomenal rate of growth in accounting. To a large degree this growth can be attributed to large scale production, a characteristic of this complex industrial era. More accountants than ever before are engaged in the tasks of recording, classifying, summarizing and interpreting financial data. Financial statements are the end products of an accountant's task.

For every accountant employed in the construction of a statement, there are scores of people interested in the analysis and use of such statements, particularly the balance sheet and income statements. These persons include creditors, bankers, investors,executives and …