Business Commons^™

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 …

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 …

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 …

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 …

The Development Of A Global Marketing Plan: A Case Study Of An Individual International Organization, Rex W. Lasley

Anderson School of Management Theses & Dissertations

In many parts of the world, recent years have brought with them a rapid increase in such things as new products on the market, new consumer demands, as standards of living increase, and new and faster transportation to join these supply and demand elements. One part of the world may be better suited, in terms of land, labor, capital, technology, and management to produce a given product than another. Thus the idea of global marketing has been raised from a position of comparatively minor importance to that of the complex giant it is today.

A Technique For The Evaluation Of Competitive Marketing Strategies, Roger D. Eck

Anderson School of Management Theses & Dissertations

As originally conceived, this thesis would have defended a preferred marketing strategy for use in the United States for electrical impulse counters. Such as effort would have required the collection of sufficient data to permit the formulation and testing of a model of the market for electrical impulse counters. With a defensible model- -that is, a model of acceptable accuracy- -the extent to which each of several alternative marketing strategies might satisfy a specified set of objectives could have been evaluated. Investigation indicated that the required data could not be obtained at an acceptable cost in time. In its present …

Development Of Automation Of The First National Bank Of Albuquerque, Donald R. Douglass

Anderson School of Management Theses & Dissertations

The following thesis is submitted to fulfill partially the requirements for the degree of Master of Business Administration from the University of New Mexico, Albuquerque, New Mexico. Entitled "Development of Automation of the First National Bank of Albuquerque", it relates the historical background and the development of the automation of demand-deposit accounting procedures at that New Mexico bank. In our ever-growing economy, banking has and will continue to play an increasingly vital role. The growth of its mechanisms and facilities is important and pertinent to each and every citizen. Automation is the latest, and perhaps one of the most striking …

A Study Of Long-Term Leases As A Method Of Financing And Their Disclosure In Corporate Financial Reports, Wendell A. Nelson

Anderson School of Management Theses & Dissertations

The widespread distribution of corporate securities and the growth of the corporate form of business have made it necessary to develop better methods for the distribution of information to interested parties. Corporation managers have an obligation to supply information to owners, prospective investors and regulatory bodies. Over the years techniques have been developed for reporting information to these owners and other int rested parties.

A Test Of Criteria For Federal Aviation Agency Control Of High Density Terminal Area Air Traffic, Raymond Jui-Min Wan

Anderson School of Management Theses & Dissertations

Airspace is an important resource and its proper or improper utilizat1on will have a profound effect upon the future of the United States. The use of airspace will have an impact not only on transportation, public safety, economic and military posture, but also on the public's convenience and pleasure. The responsibility for air traffic control rests with the Federal Government and is vested in the Federal Aviation Agency (FAA). The National Airspace Utilization Policy, which is executed by the President of the United States, sets the general guidelines for controlling air traffic and the FAA to carry forward the guidelines …

No. 67 1966 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 …

Direct Costing, Gordon J. Paul

Anderson School of Management Theses & Dissertations

Cost accounting developed in three stages, the later ones building on the earlier. These stages are, in order of development: Cost finding, cost control, and cost analysis and projection.

Gross, Blackwell & Company Mercantile Capitalists In The Southwest, 1867-1902, Ray L. Carroll

Anderson School of Management Theses & Dissertations

The main purpose of this thesis is to present the history of a business enterprise in a capitalistic society. More specifically, it is a study of the administration and operation of a business in the past. Another purpose is to give a meaning to the fundamental changes which occurred in the administration of this business, in its policies, control and management; and to give some understanding of how and why these changes came about. Still another purpose is to meet the need for a broad business experience which the individual student and business man can obtain only vicariously. Lastly, it …

An Analysis Of The Influence Of Nuclear Reactor Safety Philosophy On The Growth Of The Civilian Nuclear Power Industry In The United States, John E. Wimberg

Anderson School of Management Theses & Dissertations

Experience during and after World War II with the atomic and the hydrogen bombs left a definite and intended cloak of secrecy around the concept of atomic power. Words such as “Nagasaki” and “Hiroshima” would cause most people at once to conjure up horrible thoughts of devastation and destruction, and to recall thousands of deaths from blast, thermal, and radiation effects. The tremendous impact from a military use of atomic energy left a vivid impression in the minds of many people. During the early post-war years very few settled their thinking to that concerning untouched potential uses of the power …

Decision Order Technique (Dot) The Integration Of Decision Concepts Into System Analysis, Dale P. Brautigam

Anderson School of Management Theses & Dissertations

Much of the systems work of the past few decades has tended to be oriented toward resolving specific operational problems. This has given an aura of trouble-shooting to all of systems work and has often produced a patchwork of systems and procedures that may not necessarily be compatible with each other.

A system is an orderly arrangement of interdependent activities and related procedures which implements and facilitates the performance of activity of an organization.

Office automation applications, including the use of computers, has similarly followed specific problem orientation that has not permitted its optimum utilization as a powerful systems tool. …

An Investigation Of The Use Of Technical-Career Programs In Large Research And Development Laboratories, William L. Stevens

Anderson School of Management Theses & Dissertations

The term technical-career program refers to a career structure, separate from the conventional hierarchical structure for management, for technical staff members whose contributions are primarily technical and scientific rather than administrative. Other names used for the technical-career program concept include dual ladders, dual lines of progression, parallel progression, and parallel paths. The problem of formulating a career structure for technical staffs has become more important in recent years, largely because more and more scientists and engineers are employed in research and development laboratories. Yet, despite the frequent reference to the concept of technical-career programs in the general managerial literature, there …

An Evaluation Of The Salary Policies And Practices Of The University Of New Mexico, James M. Etherton

Anderson School of Management Theses & Dissertations

On February 28, 1889, the Territorial Legislature passed the act which established the University of New Mexico. At the time the university consisted of a handful of students and faculty in a single building on twenty acres of barren mesa. It was basically a series of one-man organizations, each a faculty member who reported directly to the president. Policies and procedures, when established, did not require elaboration or great formality. Proprietor-employee relationships existed, and all employees were in a faculty family where each knew the other and problems were handled with decorum and dispatch. In the salary area, for example, …

A Survey Of The Systems Organization And Middle Managers In An Automated Management Information And Control System, Sherrill O. Woodall

Anderson School of Management Theses & Dissertations

The trend towards automated management practices has caused speculation concerning the impact of automation on the middle management function. It is the purpose of this research to postulate the probable effects of systems automation on middle management and to investigate the resultant role of the Management Systems Organization.

A Further Inquiry Into The Question Of Branch Banking And Economic Growth: A Comparative Nation-Wide Study Of Statewide Branch Banking, Limited Area Branch Banking, And Unit Banking, Donald J. Mackay

Anderson School of Management Theses & Dissertations

Since the passage of the National Banking Act of 1933, the right of banks to branch has been determined by state law. Prior to the passage of the Act, inconsistencies between federal and state legislation made the controversy over branch banking an issue of national prominence. The change in 1933 removed the disharmonies between state and federal law by allowing state law to be the determining one with respect to the right of banks to branch. With the matter left in the hands of individual states, the controversy over branch banking has faded as a vital issue of national banking …

An Investigation Into The Extent Of Participation And Practices Of Employers In The Use Of Tuition-Refund Plans, Hershel L. Adams

Anderson School of Management Theses & Dissertations

This paper examines the extent of participation and practices of employers in business and government, within the state of New Mexico, in the use of tuition-refund plans to encourage and stimulate employees to acquire additional abilities through the educational process. An insight into the problems and methods to be encountered by the individual employer in measuring the effectiveness of such plans is presented.

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 …

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 …

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 …

Development Of An Attitude And Opinion Questionnaire For Use In A Research And Development Laboratory, Darrel R. Brown

Anderson School of Management Theses & Dissertations

This paper is concerned with a personnel management problem at a research and development laboratory. An indirective interviewing program had been in existence for ten years. It had as its major goals:

1. determining employee attitude and opinions;

2. communicating, interpreting and clarifying company policy to employees; and

3. providing the catharsis gained through discussion of problems.

Originally, the objective was to interview each year all employees covered by the program. As the laboratory grew and the personnel group assumed additional responsibilities, the objective was missed by a considerable margin. Further, the group interviewed was not representative in terms of …

An Evaluation Of Incentive Provisions In Government Contracts, Robert R. Lindberg

Anderson School of Management Theses & Dissertations

In the past decade, beginning near the termination of the Korean conflict, an ever increasing percentage of defense appropriations ahs been going toward basic development work - - primarily the development of weapons and interrelated defense systems. Traditionally, this type of work has been contracted for on a cost-plus-fixed-fee (CPFF) basis, the dollar amount of which has been rising steadily. In fiscal year 1953, for example, 15 per cent of all Department of Defense (DOD) procurement was on a CPFF basis, while in fiscal year 1962 the figure rose to an all-time high of approximately 38 per cent, or $10 …

A Study Of The Deficiencies Of The Federal Budgetary System As It Applies To The United States Air Force, William J. Provance

Anderson School of Management Theses & Dissertations

Study of the Federal Budget is a never-ending process because its influence touches every citizen, significantly affects the national economy and generally extends throughout the free world. Although great strides have been made in improving the budget document during recent years, many believe that further improvement is not only possible but essential. Many change proposals have been submitted over the past two decades. Some have been impractical or impossible to inaugurate. However, other proposals, though difficult to apply to existing budget procedures, seem to offer great promise. This thesis is a study of the deficiencies of the federal budgetary system …

An Attempt To Develop A Normative Decision Criterion, Frank E. Overbey Jr.

Anderson School of Management Theses & Dissertations

The general subject of this thesis concerns applied decision theory identified by the decision matrix which combines the controllable alternative strategies and noncontrollable outcome states associated with a given problem environment. Particular emphasis is placed on various subjective decision criteria which can be employed under conditions of uncertainty, that is, when the likelihood of consequences resulting from strategies of action is unknows. At the outset it is considered expedient to develop conceptual foundations of reference. Hence the following sections are devoted to establishing terminological bases upon which the remainder of this thesis will depend. Having established the framework, the details …

No. 63 1964 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 …

The Late Dr. G. L. Sutton, Department Of Agriculture, Western Australia

Journal of the Department of Agriculture, Western Australia, Series 4

THE death of Dr. G. L. Sutton at the age of 91 on January 11, 1964, brought to a close more than 60 years of distinguished and devoted service to agriculture in Australia.

No. 62 1963 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 …