Business Commons^™

Cost Control And Pricing Methods For The Small Business, Mikel S. Brantley

Theses and Dissertations

An important part of the American dream is the ability to start and own a business. Hundreds of thousands of new firms are started each year. Small business is the heart of the American economic system and essential to its overall well-being. The failure rate of small businesses, however, is a major concern to businessmen and government at all levels. It causes economic losses to both individuals and taxpayers through increased business loan rates and the costs of bankruptcy filings. A lack of management education is often cited as a direct cause for business failures. Chief among management problems is …

The Tax Reform Act Of 1986: Its Effect Business And Individuals, Kelly Ragan Green

Theses and Dissertations

The Tax Reform Act of 1986 represents the most massive revision in the history of tax law. It provides for major reductions corporations. in the top tax rate for both individuals and The individual top rate for 1988 will be the lowest since 1931. The tax burden on corporations has become stiffer after being relaxed for 20 years. In addition, the Act repeals or limits many of the tax credits and deductions that encourage certain kinds of investment, particularly those that taxpayers use to avoid paying taxes. The new tax code no longer uses steeply progressive tax rates, and therefore, …

Patco Strike: A New Beginning For Labor Relations, Michael H. Grine

Theses and Dissertations

While the actual events of the Professional Air Traffic Controllers Organization (PATCO) strike against the federal government have faded into history, the results of the strike will live forever in the new management/labor relationship that exists, not only in the federal government, but all levels of government and civilian enterprise. The results of the disastrous failure of the strike destroyed thousands of careers and left all levels of organized labor to foresee their now limited options available for negotiations with management.

This independent study will attempt to inform the reader of the causes of the PATCO disaster and the miscalculations …

Gainsharing, Terry A. Bach

Theses and Dissertations

Many companies are implementing gainsharing plans to help reve1:se the declining productivity in the United States. This study examines the recent u9swing in companies adopting these plans. It describes the six most common gainsharing plans in use today and discusses what is necessary in order for an organization to enhance its chances for a successful plan. Details of the various roles involved in implementing and controlling a plan are presented. The specific roles include those of the supervisors, managers, and the unions.

The results from three surveys are shown that indicate how the companies receive the gainsharing concept and how …

Regression Based Allowance Policy Determination Procedures In A General Job Shop: An Evaluation In Terms Of Completion Inaccuracy Penalties, Edward S. Gee

Theses and Dissertations

This dissertation addresses the problem of setting due dates to minimize completion inaccuracy penalties in a general job shop environment. In this simulation study, lateness penalties are generated by four defined functions: lateness variance, mean squared lateness, mean absolute lateness, and semi-quadratic lateness. Each of these functions assigns positive penalties to both early and late job completions.

The study proposes and demonstrates the benefits of an iterative simulation-regression procedure in determining allowance policies. Advantages of operation-based dispatching rules over job-based dispatching rules, as well as improvements to traditional methods of setting operation due dates, are demonstrated. Characteristics and benefits of …

The Feasibility Of The Materials Requirement Planning Software For The Microcomputer In Small Business, Neil E. Sheehan

Theses and Dissertations

In today's competitive world, small businesses need all the help they can afford. Mainframe Material Requirements Planning (MRP) programs once thought only affordable by large companies are now available for the "little guys". This paper shows that the microcomputer MRP software on the market today is both a feasible and attractive option for small business Vii

The International Monetary Fund Past And Present, Christopher W. Roy

Theses and Dissertations

The International Monetary Fund (IMF) is a complex organization whose procedures and policies have a significant impact on the world economy. From its inception in 1944, the IMF has expanded from its original charter as an organization which promotes free trade and monetary exchanges to an institute that maintains a robust international economy through various facilities that assist in maintaining the liquidity necessary for a viable economy.

The IMF has consistently added to its operations and influence through the manipulation of the economies of nations who use its credit. The IMF has created, over the past two decades, new ways …

A Study Of Diamond Investments, James T. Burton

Theses and Dissertations

This paper studies the feasibility of investing in diamonds in today's market. It evaluates the source of diamonds and their historical value. Next an analysis of price trends, rate of return, supply and demand, and advantages and disadvantages are made. Then an analysis of the potential to include diamond in trust portfolios and IRA'S is accomplished. Conclusions are drawn on the feasibility of individual and portfolio investment of diamonds.

Human Resource Accounting: Putting A Price On People, Michael P. Maciver

Theses and Dissertations

Since its' introduction in the early 1960s, the idea of Human Resources Accounting has, for the most part, been resisted, rejected, and left the perish in the pages of business periodicals. Exactly why such a well-intentioned program has been met with such disdain is uncertain.

This study proceeds with a discussion of the topic of Human Resources Accounting, outlining two main tasks which proponents of the idea have had to accomplish thus far: winning acceptance of the idea of the human resources as a capitalizable asset and deciding upon what basis the value of the human asset will be quantified. …

Hedging Interest Rate Risk With Financial Futures, Jerry M. Stai

Theses and Dissertations

In the period of volatile interest rates since 1979, many businesses have sought to lower their exposure to interest-rate risk, which is the probability that profits and values will be adversely affected by changes in market interest rates. The thrift industry has particularly been damaged by interest-rate risk. By borrowing short-term and lending long-term, liabilities repriced or matured faster than assets, which cause a classical earnings squeeze. The Federal Home Loan Bank, the regulatory agency for the thrifts, has set into law regulations authorizing individual thrifts to utilize financial futures as a tool to reduce interest-rate risk. The central issue …

The Application Of Inventory Control And Purchasing To A Small Retail Business, Juanita M. Rendon

Theses and Dissertations

This study was conducted to address the problem of inventory control of a small retail clothing business. An examination was made of the retail inventory control system and the open-to-buy purchasing method. Illustrations using hypothetical figures were presented in the application of these methods to a small retail clothing business.

Several advantages and values of utilizing these methods were cited and illustrated. This study concludes that the implementation of these methods are highly recommended to the management of a small retail clothing business. Information obtained from these methods of inventory control would aid management in making successful merchandising decisions, and …

Data Base Creation Of Counselor Profile For The Small Business Administration, Jonathan K. Titus

Theses and Dissertations

This study analyzes the Small Business Administration procedures for the assigning of business counselors to a small firm needing assistance. The present system is done manually and is somewhat inefficient. The proposed system would automate to a large extent the present system, thus increasing efficiency and reducing the number of hours required to assign counselors and maintain the system.

The study is divided into two parts. The first part concerns itself with reviewing literature on data bases, in general, and the current data base programs on the market. These programs were compared for applicability to the proposed system. The second …

Selection And Communication Of Key Ratios For Monitoring Performance Of Small Business, Marcia L. Devault

Theses and Dissertations

The first chapter of this study introduces the study and defines the methodology used in completing the study. The purpose of this study is to provide a model whereby financial analysis can be completed which will be relevant to managers of small businesses. A literature survey was done to review ratios currently used in financial analysis and to determine availability of information for purposes of comparison of a business' information with industry averages. Then, a model was built which will provide a simple, yet informative analysis. Finally, the model was applied to a small business to illustrate its use and …

Influence Of Physically Attractive People On Consumers In Advertising, Rick W. Caylor

Theses and Dissertations

When meeting another person for the first time, the most prominent factor in formulating an impression is the person's physical attractiveness. It has been stated that "A person's physical appearance, along with his sexual identity, is the personal characteristic most obvious and accessible to others in the social interaction" (Dion, Berscheid, and Walster 1972). There are numerous studies in this area and they will be examined and analyzed with respect to their immediate and long-term implications within the marketing and advertising arenas of the business world.

Chapter 11 Reorganization: Creative Management Or An Abusive Of The System?, William R. Zilliot

Theses and Dissertations

Recent developments within the Bankruptcy Court system are controversial. Several of the largest corporations in the United States are currently undergoing reorganization. To some companies, Chapter 11 is the only way out of staggering debt, to others Chapter 11 is a means to stall liability suits, and to still others Chapter 11 represents a way to force wage concessions in the place of honoring union contracts. The entire Bankruptcy Court system itself has been successfully challenged as being Unconstitutional, and continues to operate only by a special dispensation from Congress.

When these developments are placed in an historical context, they …

Forecasting Grain Equipment Sales, Russel R. Campbell

Theses and Dissertations

The purpose of the study was to identify and discuss variables that have an effect on the sale of grain handling equipment. A case study format was used to present the analysis. The problem addressed in the study is the inability of the case study company to forecast sales. It was hypothesized that sales could be predicted using data from previous years. Multiple regression was preformed using two independent variables: the number of acres of corn harvested for grain, and the government loan rates for on farm storage facilities, with past sales of the company being the dependent variable. Other …

Protecting The Medium-Sized Business Computer, Michael J. Doonan

Theses and Dissertations

Computers were first introduced into our lives in 1944, when the first one was designed and built for the Army. They were able to process simple information faster than man, allowing him to concentrate on more difficult problems. Progress came quickly and the first commercial use of the computer was in 1954.

Today, computers are recognized as having a tremendous influence on our daily lives. They have been successfully incorporated into almost every aspect of human endeavor.

Computer crime is an unfortunate reality in today's world. If the crime is detected at all, the loss may very well run into …

Investment Alternatives For The Career Officer, Tim M. Furst

Theses and Dissertations

This research project was undertaken for the purpose of educating the career officer to make intelligent personal investment decisions. Chapter one introduces, states the problem, justification to the problem, provides scope, introduces a methodology, and states limitations to the study.

Chapter two introduces bonds, stocks, real estate, mutual funds, and annuities. The basic characteristics, advantages and disadvantages of each alternative are discussed.

Chapter three utilizes a linear program model to select the most advantageous investment mix. The author's required notes of return on investment and diversification relationship are used to illustrate how the model works.

Chapter four will summarize the …

The Effect Of Federal Reserve Interest Rates To Real-Estate Volume And Prices, Dennis K. Allen

Theses and Dissertations

This paper concerns two premises: One, that higher interest rates cause lower home sales and selling prices, and two, that Minot is typical of the national pattern and is as responsive to interest rate changes. The task to prove the premises was three-fold: First, the literature was accessed to determine the strength of the opinions of the first premise. Second, statistics were gathered from national and local sources and adjusted for conformity and economic reality. Third, the statistics were compared, local to national, both visually and mathematically to determine the alignment of the two statistical sets.

There was overwhelming literary …

Efforts Of The Occupational Safety And Health Act Of 1970 And Effect On Business, Steven Edward Thompson

Theses and Dissertations

No abstract provided.

A Comparison Of Financial Instruments Utilized For Investing In Individual Retirement Accounts, Steven G. Zenishek

Theses and Dissertations

No abstract provided.

Current Trends In Cash Management, Frank-Mathew Canada Kahren

Theses and Dissertations

No abstract provided.

Material Requirements Planning As Applied To Small Business, William M. Christen

Theses and Dissertations

No abstract provided.

Crisis Marketing: The Mcdonnell Douglas Dc-10, Scott F. March

Theses and Dissertations

The McDonnell Douglas DC-10 aircraft has been plagued by a series of problems throughout its history that has shaken customer confidence and resulted in many cancelled orders. Since the DC-10 represents a large portion of the corporation's revenue, it is essential that the firm continue to sell the aircraft near previously projected rates. This has created a case of crisis marketing for the company.

This study will use the DC-10 case to present a general crisis marketing model. This model will be a step-by-step framework that can be applied to most crisis marketing situations.

By using this model and seeing …

Accounting For Inflation, Bruce M. Kinney

Theses and Dissertations

The purpose of this study is to condense an abundance of technical accounting literature on the problem of inflation in accounting and how to deal with it in the financial reports of business enterprises, in hopes of presenting an important but difficult subject in a manner that investors and students can use when confronted with inflation adjusted statements.

Chapter I presents an overview of the problem of the problems that have been created by inflation

Chapter II provides a discussion of the specific problems of historical-cost accounting in the inflammatory environment and the distortive effects it has on financial statements. …

Human Asset Accounting, Richard B. Sorenson

Theses and Dissertations

No abstract provided.

Regulation Of Business, Richard H. Duncan Ii

Theses and Dissertations

This independent study is an attempt to analyze the regulation of business in the United States of America. Its objective is to go back in American history to find and describe the legislative origins of government regulation of business and trace its growth to the present. Using the specific areas of price, transport, and public utilities, the impact of regulation on business as it is manifested in todays modern environment will be analyzed.

Trucking Industry Deregulation: An Effort To Increase Market Competition, Robert W. Byrd

Theses and Dissertations

No abstract provided.

Valuation Of Closely Held Corporate Stock, Steven M. Haines

Theses and Dissertations

N/A

Ranching In Western North Dakota, 1887-1920, Scott R. Neevel

Theses and Dissertations

Several historians have dealt with the topic of ranching in the American West, but generally they have presented a broad overview of what took place over the entire western United States. Those who have dealt with ranching in western North Dakota generally have covered the early 1880s, but they have used the calamitous winter of 1886-1887 as a stopping point.

The period from 1887 on through the first two decades of the twentieth century was an era marked by recovery of the stock industry, the change from open to closed range, and the change from the old open range methods …