Business Commons^™

Bond Valuation, Millard Wessel

Bachelors’ Theses

In the investment field today, the thing most strikingly noticeable is the lack of knowledge of the principles back of investment. This is brought out more clearly day by day as the number of business failures multiply. The purpose of this paper is to show to the investor the methods used and advocated by expert financiers and accountants on the general sμbject of bond valuation. The subject of bond valuation includes: A. The Problem of Amortization. B. Calculation of the Purchase Price of a Bond. C. Determination of the Investment Rate. D. The Treatment of Bonds Redeemable in Installments.

The Reorganization Of Jeopardized Business Concerns, Robert E. Pierce

Bachelors’ Theses

The question of reorganization is, and has been for ·a period 6f several years, a topic - of great interest. Not only have numerous small businesses failed during the last three or four years, but numerous larger businesses and corporations have encountered such severe reverses that they have been compelled to reorganize their entire organizations.

The Foreign Debt Due The United States Government, Frank D. Winzenburg

Bachelors’ Theses

The era of sentimentalism among governments is past-- whatever may be said of idealism. The cold realities of the war have settled down upon every people. For ourselves we can not separate our motives and say: this we did in defense of rights contravened on the high seas--that we did to make the world "safe for democracy." The fighting is over, peace is declared, but the war remains with us in its costs and burdens, and will so remain for more than a generation. Every people knows this--some feel it far more sensibly than our own. Complete acceptance of the …

Health And Safety In Modern Industrial Relations, Donald Kehr

Bachelors’ Theses

The development of power driven machinery has meant the division and subdivision of operation until the tending, feeding and minding of machines becomes a significant part of all the work required in a factory.

The Investment Trust And The American Investor, Anthony B. Ronzani

Bachelors’ Theses

We Americans are familiar with the term "trust" in many different forms, but as yet, not to any great extent under the name or an "investment trust." We are fairly cognizant of such forms as: the trust company, trusts, express trusts, equipment trusts, and trusts under wills. Writers on the subject of "trusts" have defined the term in different ways. Sometime they mean °legal trusts," the form taken by the great prototype, the Standard Oil Company. In such a sense a trust may be defined as an organization managed by a board of trustees to whom all the capital stock …

No Par Value Stock, Nathan Weinberg

Bachelors’ Theses

"Capital stock, whether of the type that represents all the assets of the corporation or the type that represents merely the residual equity after all other claims have been satisfied, involves two distinct ideas--a participation in the rights of ownership and a valuation in this anticipation. This latter is the par value. It is the less important. The stockholder can never collect, like the bondholder, the par value of his security from the corporation. Even though paid for in full and representing for a short time the full and actual value, the equality passes with the first business transaction, for …

Cost Accounts For The Contractor, Urban A. Pilon

Bachelors’ Theses

The author has selected the subject of Contractor's Cost Accounts because of the widely divergent opinions of those men who have written the few articles and books that are to be found on the subject, and because of the importance of this phase of accounting to the Contractor.

The author has, in his opinion, found most of the material written to be useless to the contractor because, while theoretically correct from an accounting standpoint, it is not practical enough to be put to use. There is either some essential part lacking, there is no check against error, or, as in …

Loans And Discounts, Ruth M. Thomas

Bachelors’ Theses

The rapid rise of industrial activity in the United States has led to the need of a sound credit structure in order to maintain and help business which has taken great leaps and bounds in the direction of consolidation of small interests. Business is now done on such a large scale that it is impossible to proceed without the assistance of outside financial aid, both for permanent capital and funds needed only in times of greater activity than the permanent investment can withstand. The ability to get this advancement of short time funds shows the credit which a concern has. …

Farmers Co-Operative Marketing Associations, Lloyd Victor Weyenberg

Bachelors’ Theses

In the United States a large number of co-operative stores have been started at various times, but comparatively few of them have survived for a long period. However, it is not so much the consumer co-operative societies, but the farmers distributive or marketing societies in the United States, that we are interested in. The following chapters will deal exclusively with the co-operative marketing movement as it affects the farmers of the United States.

Farm Accounting, W. M. Daley

Bachelors’ Theses

From the literature on the subject nearly allot which has been published during the last five or six years, one might be led to believe that there was some thing strange and uncommon about keeping records of business transactions on the farm. In the last several years, many record book and bulletin on farm bookkeeping and farm costs have been published. With very few exceptions these bulletins deal with the subject from a purely statistical point of view, without involving principles of double entry book-keeping or the fundamentals of accounting theory. Very often they fail to provide for proper correlation …

Trust Companies As Fiscal Agents For Corporations, Jerome J. De Brue

Bachelors’ Theses

A trust company is a corporation authorized by law to accept and execute trusts of various descriptions, or to act as trustee; a cor­poration empowered to act in a judiciary capacity. This is the primary meaning of the term "trust company."

The Investment Desirability Of Public Utility Securities, Byron G. Ansorge

Bachelors’ Theses

The development of the economic structure of the United States has brought into existence many new agencies and terms unknown a century ago. Industrial integration has caused changes in the business life of the nation today which viewed a century ago would have been considered extremely radical but which are, in reality, decidedly conservative aids in the stable progress of our economic institutions.

Origin Of Corporations And Their Development In The United States, Michael R. Barry

Bachelors’ Theses

This work is intended to be a treatise on the history and growth of private corporations as developed in the United States.

Investments, Harold Joseph Bruce

Bachelors’ Theses

From time to time in our industrial history certain groups of events occur and recur in close relation to each other; and this juxtaposition of events seems to bear approximately the same relation at each reoccurrance. Business expansion follows contraction; contraction follows expansion. The business cycle is a fact proved by past experience; its existence should be accepted as such by the investor and his actions guided accordingly.

American Banking And The Federal Reserve System, Frank J. Blommer

Bachelors’ Theses

The first National Bank was conceived and brought to reality by Alexander Hamilton, then Secretary of the Treasury. In a report to Congress, dated December 13th, 1790, he urged that a National Bank be established, and, in the same report, indicated the advantages resulting from banking in general and from a National Bank in particular, adding that the three existing banks could net be employed as a National Bank.

The Personnel Problems Of A Modern Laundry, Gordon Adelmer Bishop

Bachelors’ Theses

It is the purpose of this thesis to aid owners of power laundries in the solution of the personnel problems which are confronting them daily.

Methods Of Depreciation, Leo J. Bieble

Bachelors’ Theses

The depreciation problem is one of the most important in modern business to-day. More and more business men are coming to realize this. Depreciation is involved in almost every business problem. It is an essential factor in rate making for railroad companies, and it is bound up with most questions of taxation. It is also concerned with all transactions involving the sale of most every business enterprise and with negotiations for the procuring of loans. In all studies of the balance sheets of the various types of businesses depreciation is found to affect their going value"

Goodwill, Francis John Basso

Bachelors’ Theses

Goodwill is property in the eyes of the law and consists wholly of rights which may or may not have present exchangeable value. The rights growing out of all kinds of past effort in seeking profit, increase in value or other ad­vantage which may be capable of future profitable development sums itself into the true economic meaning of the term "Commercial Goodwill." The statute law and the common law protects these rights for the use and benefit of the owner Goodwill may include any or all such property as business con­nections associated with names, persons and places of business, trademarks, …

Investment Trust Companies, Harold Edward Hayes

Bachelors’ Theses

The investment trust company is not a new financial institution, for it has been in existence for a period of one hundred years or more. It has seen its greatest development, however, in Great Britain, due chiefly to her financial supremacy, and to English Capital seeking higher rates abroad. An investment trust company may be defined as a financial institution set up for the purpose of making it possible for the investor to obtain a high degree of safety in his investment by buying securities of the trust, which securities are backed by various other securities. The investment trust is …

Accounting For Steam Roads With Particular Emphasis On The Classification Of Income, Profit And Loss, And General Balance Sheet Accounts For Steam Roads In Accordance With Section 20 Of The Act To Regulate Commerce Effective On July 1, 1914. Accompanying With All Subsequent Amendments, John Joseph Hudson

Bachelors’ Theses

History of Public Utility Regulation: The term "public utility" refers to a class of industries in the performance of whose service the public is concerned in a peculiar way. These undertakings are described as affected with a public interest. Steam and electric railroads, express and sleeping car lines, telephone and cable companies fall into this definition. The public right to regulate is based on the common law, but it has been strengthened by statutes and court decisions. The services these companies perform are a legitimate function of the state. Such enterprises exist by public grant of monopolistic privilege.

Production Control In The Shoe Industry, Leo J. Jobe

Bachelors’ Theses

The purpose of this thesis is to give an idea of the present status of Production Control in the shoe industry. It is to show the necessity and importance of production control, to show how it may be accomplished and to submit a plan by which the present situation may be improved.

Collective Bargaining, Myron J. Duquaine

Bachelors’ Theses

It is the purpose of this chapter to give a brief I resume history of the employer and the employee and to show how the instinct of self-preservation has led man into organizations, of his own institution, in order that he may be protected.

The Personal Element In Salesmanship, Walter Berghammer

Bachelors’ Theses

No abstract provided.

Industrial Relations - In The Following Divisions 1. Education And Department Training 2. Research And Shop Committees, Clarence E. Markhoff

Bachelors’ Theses

Probably the most important problem tha.t ever occurred in the Industrial World is that of Industrial Relations. This problem has not only proven itself to be of special importance today, but has existed ever since the beginning of time; ever since there existed a manager and the party managed; ever since one man worked for or was hired by another; ever since there existed the employer, the individual on one side, and the employee, the individual on the other. This problem might well be called a problem of Human Relations and in that way, I believe, it will be more …

An Accounting System For Hospitals, M. R. Kneifl

Bachelors’ Theses

The economic structure of society embraces every phase of human activities. It primarily concerns itself with enterprises of a productive character, those which directly fulfill and administer to the wants and needs of the individual, as such or as a group.

Efficient Management Of A Concrete Machinery Manufacturing Concern In The State Of Wisconsin, Elmer S. Hollensteiner

Bachelors’ Theses

Efficient management is a subject which has been extensively treated - volumes upon volumes have been writ­ten treating the subject in general, as it relates to the shop, to the office, to individual departments. And yet, when one has once worked in a shop or in an office he be­gins to realize how industries merely attempt to follow ef­ficient methods, but utterly fail. Either because of the wrong system or methods employed, or because of inefficient executives, or because of a wrong kind of manager at the head of a certain department who may be responsible for the entire lack …

Industrial Depressions - Actions And Reactions, Leroy D. Englebert

Bachelors’ Theses

It seems as though each new occupation of man that has wrought large increase to his rate of wealth producing, in time, has developed some malady which has retarded its effectiveness until he has discovered the nature of the disorder and acquired skill in overcoming or abating its ravages.

Banking Reforms During The Last Century, Alfred E. Bentzin

Bachelors’ Theses

Banking of today is a truly complex science. It is a fundamental part of our present social system and is a basic element in our economic life. From the crude early stages of money lending, down to our own intricate system of capital raising, banking has been influenced favorably or adversely by the current political issues, by the prevailing social opinions and by the economic condition of the day. It has passed through many storms; it has been tested in the crucible of many panics. I has emerge scarred and shaken, but still impact.

Employee's Service Work, Veronica Quinn

Bachelors’ Theses

Under the title EMPLOYEES I SERVICE WORK, is included all efforts ·of employers and private individuals, in general, that are directed toward the betterment of their employees physically, mentally, and morally. The purpose of this thesis is to attempt to prove the value and need of the employment service work as it is being administered today by some of the small as well as large business establishments. The subject has been divided into nine sub-titles, a chapter being given to a discussion of each topic and to illustrations of the successful applications of that topic. The information has been gathered …

The Process Of Employment Management, Raymond A. Miller

Bachelors’ Theses

The relationships which exist between manager and worker have been the subject for discussions and dissertations ever since man has worked for man, whether compelled to do so or whether voluntarily offering his services for some remuneration. The fricton existing between these two parties, which has long been looked upon as a social evil, emphasizes the great necessity for a remedy. Industry has awakened to the fact that the broad gap between employer and employee must be filled up to insure a closer relation and a harmonious co-operation that would be beneficial to both parties.