Business Commons^™

An Analysis Of Employee Turnover In A Selected Multi-Unit Retail Institution, Stephen Coleman Garrott

Graduate Theses and Dissertations

The purpose of this study was to examine the problems of voluntary employee turnover of a major retailing organization. Studies related to employee turnover in manufacturing organizations dominate the literature.

Self-Regulatory Processes In The Accounting Profession As They Relate To The Professional Competence Of The Individual, Kyle Henn Klein

Graduate Theses and Dissertations

The accounting profession has traditionally enjoyed a relationship of trust with the community, receiving certain advantages in return for the benefits it offered to society. However, in recent years the increasing litigation, regulation, and investigations involving accountants and the accounting profession indicate that the relationship between the profession and society is deteriorating. Indications are that society feels the profession has violated the trust placed in it by failing to effectively regulate itself and protect the public interest. The purpose of this study was to provide a situational analysis of the current status of self-regulation in the accounting profession as it …

An Analysis Of The Impact Of Property Tax Credit/Rebate Programs On State Revenues And Tax Equity, Robert Barry Rogow

Graduate Theses and Dissertations

The primary aim of this study was to examine the impact of shifting tax burdens between income groups following the implementation of alternative real residential property tax credit/rebate programs. Specifically, the objectives of this study were:

1. To analyze the real residential property tax level and vertical equity between income groups before and after implementing alternative credit/rebate programs;

2. To determine the potential total revenues lost to the state after implementing a credit/rebate program;

3. To analyze the tax level and vertical equity of three state-levied taxes—the personal income, sales, and motor fuel tax— and the property tax before and …

A Managerial Planning Model: An Application To The Farm-Cultured Catfish Industry In Determining The Characteristics Of Processed Farm-Cultured Catfish Consumers In Little Rock And North Little Rock, Arkansas, Argus Kenneth Pippin

Graduate Theses and Dissertations

The objectives of the study were: (1) to evaluate the processed farm-cultured catfish business in its embryonic stage during 1968 in terms of a systematic managerial planning model (MPH); (2) to focus on the managerial strategy of market segmentation and determine the relationships between the number of processed farm-cultured catfish sales and selected economic and socio-economic determinants or consumer market behavior. From the evaluation of the processed farm-cultured catfish business as it existed in 1968, it was suggestive that the planning process was not implemented thoroughly. Several areas exhibited weaknesses or unfavorable influence that were deterrents to the success of …

An Empirical Study Of Selected Causes And Effects Of Semirigid Prices In The Petroleum Refining Industry With Emphasis On The Period 1963 Through 1972, Robert Eugene Feller

Graduate Theses and Dissertations

The premise of this study is that certain policies within and without the petroleum industry have interacted to produce semirigid industry prices. One effect of this price rigidity is the inflexibility that is passed on to costs whenever the traditional joint-cost-accounting allocation (based on relative market value) is used in conjunction with these prices.

In studying the problem, activities and policies which combined to cause artificial price restraints in the petroleum-refining industry from 1963 to 1972 were reviewed. The accounting and economic implications and the effect on refinery investment of the resulting semirigid prices were investigated.

Published wholesale gasoline prices …

The Future Of Credit Unions: Growth Or Stagnation?, Charles Paul Edmonds Iii

Graduate Theses and Dissertations

The general purpose of this study was to evaluate the operation and problems of credit unions in the United States. More specifically, the study attempted to evaluate the contributions of credit unions, to reveal their major problems, to evaluate their competitive position among financial institutions, and to evaluate the influence of current and proposed credit union legislation. To accomplish the stated purposes, the credit union industry was surveyed at various levels. A questionnaire was sent to all credit union leagues in the United States. Another questionnaire was sent to selected credit unions in the fifth district of the Credit Union …

An Evaluation Of The Entity Theory As A Partial Solution To The Non-Comparability Enigma Of Inter-Firm Income Statement Analysis, Lester Lee Schmidt Jr.

Graduate Theses and Dissertations

The purpose of this study has been to evaluate on deductive grounds the proposition that income as determined according to the entity theory would be more comparable among firms than income as determined under contemporary generally accepted accounting principles, and to investigate whether or not empirical support exists among two professional groups for the propositions inherently contained in the entity theory.

Some Laboratory Experiments To Test The Unity Of Command Principle, James Miller Wilson

Graduate Theses and Dissertations

This study reports on three separate laboratory experiments designed to test the validity of the principle of unity of command. This principle of classical organization theory had its popular beginning with Henri Fayol and is based on common sense and experience, but has apparently never been scientifically tested using objective measures of performance. The null hypothesis was stated as follows: "There is no significant difference in the performance or morale of individuals who work under conditions of unity of command and individuals who work under conditions of disunity of command".

Subjects in each experiment performed tasks under controlled conditions in …

An Investigation Of The Perceived Leadership Behavior Of First-Line Supervisors In Selected Manufacturing Plants, Robert Edward Holmes

Graduate Theses and Dissertations

The first-line supervisor appears to be caught in a dilemma between the demands of his superior and the needs of his subordinates. This study focuses on the dilemma by describing and analyzing the leadership behavior of most and least effective first-line supervisors as perceived by superiors, subordinates, and by the supervisors themselves.

Two basic dimensions of leadership behavior, power-structure and consideration-sensitivity, were investigated by using a leadership rating questionnaire. Participating plants, listed in the Directory of Arkansas Industries, were twenty-three small manufacturers employing five or more production supervisors and 100 to 500 production workers. Participants in each plant were the …

A Theory Of Formal Organization And Its Acceptance By The Business Practitioner, Edgar Thomas Busch

Graduate Theses and Dissertations

Formal organization theory has evolved from the traditional school of thought through the scientific management and behavioral schools and into what is currently called open system theory. In spite of voluminous writing by the academician, no school of thought or no theory has been universally accepted. This may be due to the failure to consult the businessman who interprets and applies theoretical concepts to the practical situation. The purpose of this study was to help clear the theory jungle by determining the extent to which a sample of business practitioners agreed with basic factors of a comprehensive theory of formal …

An Inquiry Into The Possible Relationship Between The Success Of A Social Fraternity And Its Adherence To Business Management Practices And Principles, William Van Muse

Graduate Theses and Dissertations

This research tested the hypothesis that the better managed are social fraternities, the more successful they will be. The stated purpose of the study was to provide information to answer the following questions: 1) To what extent are selected management practices and principles utilized by college social fraternities? 2) Is there any significant relationship between the adherence to these managerial principles and practices and the degree of success achieved by the fraternities studied? Research design. Success was measured in comparative terms—how well the fraternity being studied ranked when compared to the other groups with which it competed. Six criteria were …

A Study Of Sales Training Within The General Aviation Industry, Clyde Eli Harris Jr.

Graduate Theses and Dissertations

The study analyzed the manner in which the five leading utility aircraft companies conducted their sales training activities, the reasons for their methods of sales training, and the problems encountered in their sales training program. Sales training, as defined in this paper, refers to an organized attempt by the management of a business organization—in this instance a utility aircraft manufacturer—to advise, assist, prepare, discipline, teach, and educate the organization’s selling personnel at all levels so that better results—greater sales with less effort at lower costs—can be attained. Sales training in the general aviation industry appears to be important for three …

Contribution Of Automobile Travelers To The Arkansas Tourist Industry, Ernest C. Harvey

Journal of the Arkansas Academy of Science

No abstract provided.