Business Commons^™

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.

Economic Effects Of An Industrial Plant Locating In A Rural County, Willie Calvin Rigsby

Master's Theses

Since the end of World War II, there has been a measurable tendency for new manufacturing plants to be built in rural areas in the South. The predominantly rural and agricultural counties of Virginia have a considerably higher proportion of the new plants than they had of the total number of manufacturing plants in 1950.1 In Virginia, this trend has been aided by the Division of Industrial Development and Planning, and industrial departments of railroads and electric utilities, which have used their influence to encourage the building of new manufacturing plants in low-income rural areas when economically feasible.

In the …

The Valuation Of Closely Held Stocks For Federal Estate Taxes, Carroll Lee Saine

Master's Theses

The purpose of the thesis, stated simply, is to give some insight into the problem of intelligent valuation and attempt to show that no rigid formulas can be developed to solve the unsatisfactory situation that now exists in taxing closely held stocks.

Depreciation Practices Under The Internal Revenue Code, Vito Addotta

Student Theses and Dissertations

This study evaluates methods for computing depreciation and evaluates them against the tax code.

The Rise Of European Commercial Association During The Middle Ages, Ellen Douglas Moule

University of the Pacific Theses and Dissertations

The unity of Western Europe has not yet approached the political, economic and religious entity realized under the Roman Empire. Nor is it likely to duplicate such a centralized and authoritative basis of organization. It is the purpose of this paper to explore European economic association on the basis of co-operation rather than dominance. For this purpose historical cornerstones of economic co-operation and commercial endeavor will be discussed.

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Among them the individuals and groups who pursued trade not only revived the collapsed commerce known to the Roman world, but provided the framework for modern commercial and financial activity and …

The Labor Philosophy Of James Riddle Hoffa, Francis X. Quinn

Master's Theses

No abstract provided.

Job Duties And Qualifications For Computer Programmers In Selected Organizations Of The Richmond, Virginia, Area And Implications For An Electronic Data Processing Curriculum At The Richmond Professional Institute, Edwin E. Blanks

Theses and Dissertations

The tremendous impact of electronic data processing on the lives of the American people is being felt in every segment of our economy. Regardless of the area of activity, be it business, education, government, industry, or the service areas, electronic data processing is performing an increasingly· important function. The volume of paper work, the magnitude of government reports, and the demands of management for information, have created mammoth challenges for electronic data processing. These challenges are complex. However, electronic data processing equipment and personnel are making favorable gains on the problems posed by these challenges.

A Survey Of Selected Cedar Rapids, Iowa, Business Firms To Determine Office Job Opportunities For High School Graduates, Faye Renner Glessner

Dissertations and Theses @ UNI

The purpose of this study was to determine office job opportunities and working conditions for high school graduates in Cedar Rapids, Iowa. It also considered employer opinion on various aspects of high school education in Cedar Rapids, the effect of automation in the small office, and numbers of office machines. The procedure for collecting information was the questionnaire interview method. The findings were tabulated, analyzed, and presented in tables. A return of 91% was obtained on the questionnaire. The 101 respondents included 10 large firms and 91 firms who employed less than 25 with at least one office employee. The …

A Comparison Of Beginning Typewriting Student Achievement On Testing Material Of Standardized Difficulty And Testing Material Of Progressive Difficulty, Donald Eugene Clayton

Dissertations and Theses @ UNI

Through many years of experimentation in the field of skill psychology and in the typewriting classroom, the principle that a skill must develop from the simple to the complex has been widely accepted. In interpreting the significance of this principle, authorities in the field of typewriting appear to have accepted the idea that the copy used in the early learning stage of typewriting should be easy. It, therefore, seems appropriate to challenge the "easy-first" plan in testing. Perhaps, if beginning typewriting students were tested periodically from the first, on more difficult standardized copy, the results would be more helpful in …

Relative Effects Of Study Spelling Kinesthetically Through The Medium Of The Typewriter, Sister M. Rita Jeanne Abicht

Theses and Dissertations

No abstract provided.

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 …

Study Of The Reliability Of Peer Nominations And Their Relationship With Nominations By Superiors Within An Established Organization, Ronald W. Miller

Masters Theses

Introduction

The Purpose

Recent years have seen an increasing interest in the application of peer evaluation techniques. One such technique is that of peer nominations. This study is designed to determine the reliability of peer nominations and their relationship with nominations by superiors within an established organization.

Negligence In The Operation Of Business Aircraft, Daniel J. Garber

Masters Theses

Introduction

Basis for Business Aircraft

The use of airplanes as a production tool for executives and supervisory personnel by business firms in practically all fields of endeavor is ever increasing. This is true even though the airlines have largely substituted pure jet aircraft for piston powered airplanes and turbo-propelled ships on the trunk routes. This makes it more difficult for the business aircraft to save the executives of a company time and money by cutting down transportation waste in obtaining more hours of usefulness from those persons using business aircraft transportation and less expense for employee's hotel, meals and other …

A Comparative Study Of Four Systems Of Tray Distribution As To Delivery Time, Temperature Control And Cost Factors, Ruth Marie Deming

Loma Linda University Electronic Theses, Dissertations & Projects

The delivery and transportation time, temperature control and cost factors of four systems of tray transportation and distribution were compared. The systems that were used were the following: 'Electra Royal' of Meals on Wheels, 'Unitray' Cart of Swartbough, 'Lampson Trayevors', and the "Dri Heat Food System'. Hospitals which has the specific system were used for the delivery and transportation time and for the temperature control portion of the study. Cost factors were obtained from printed price sheets or by personal communication with the factory representative of the firm concerned.

The delivery time was taken as the time required to deliver …

Planning And Scheduling Software Programs With Pert, Henry E. Mielo

Theses

The use of the Program Evaluation and Review Technique (PERT) in planning and scheduling software programs was discussed in this thesis. A real world program, referred to as the Wrap-Around Simulation or WAS Project, was selected to illustrate that complex efforts in the software domain can respond favorably to modern planning and scheduling techniques

The WAS Project included the provision of a digital simulation of the shipboard environment in which a Digital Fire Control Computer (DFCC) would operate as part of a Digital Fire Control System. The digital simulation afforded a well controlled and conclusive checkout of the operational program …

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.

Operation And Management Guides For A Dairy Manufacturing Plant, Mohammad Valanejad

All Graduate Plan B and other Reports, Spring 1920 to Spring 2023

The dairy and food industries have become highly technical and almost completely mechanized. They also ranked as one of the greatest industries in the country at the present time and represent an investment of many billions of dollars.

The rigid health department regulations, together with the special processes required, call for many types of specialized equipments and procedures. Most of the processes require heat, power, and refrigeration. More exact control of processes, as well as more efficient operation, have become increasingly important as these industries have matured and as competition has become keener. Material handling and automation are major developments …

Real Estate Syndication For The Local Realtor, Harold Joseph Lawlor

Master's Theses

The great volume of real estate transactions which have been consumated through large-scale syndications during the past fifteen or twenty years runs into the billions of dollars. Most of these transactions were consumated by the 11 know-how11 syndicators of New York, Chicago, Miami and other progressive 11 smart-money11 centers.

The purpose of this paper is to present a complete, simple and concise report on the techniques and tools of real estate syndication so that the small real estate broker will realize that: (1) putting together a syndicate is not beyond his comprehension; (2) it is not necessary to depend on …

An Evaluation Of Materials Handling Equipment In General Merchandise Warehouses Richmond, Va., Donald Henderson Bowles

Master's Theses

Like most persons exploring a new and unknown field, the writer did not know, at the start, in which directions his research might take him, how far it might lead or what he would find.

The stated purpose of the study was to learn what methods and which types of equipment for handling materials were being used currently in general merchandise warehouses in Richmond. The stated objectives were to make a comparison between methods and equipment being used in Richmond and to evaluate them in light of these methods and types of equipment which were considered best by the authorities …

Impact Of Technology On Labor, Allan Jeong Wong

University of the Pacific Theses and Dissertations

It is not the intent of this paper to contribute to the body of technological knowledge nor even to report on it at length, but to investigate in one area the important economic and social effect caused by technological progress. It is the intent of this study to answer or at least throw some light on the problem of the technological impact on labor.

The Impact Of Court Decisions On Union Growth - 1945-1948, Aloysius Joseph Memmel

Master's Theses

No abstract provided.

Youth Hiring Practices And Policies: A Survey Of Employers In Metropolitan Chicago, Frank Joseph Stangel

Master's Theses

No abstract provided.

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 …

The Feasibility Of An Automated System Of Statistical Package Fill Control, David E. Portinga

Masters Theses

The Nature of the Problem

Variation in Package Fill

When a consumer purchase of package of a dry grocery product he expects to receive a package which is properly filled, i.e., a package which contains at least the stated net weight and that contains an amount of volume which closely approximate the volume capacity of the package.

Each year hundreds of producers of dry grocery products are packaging and distributing billions of packages of their products. On each of these packages can be found a statement as to the amount of product contained, usually expressed in terms of net weight. …