An Investigation Of Accounting Report Usage In New Mexico's Wholesale Alcoholic Beverage Industry, Robert B. Whitham

Anderson School of Management Theses & Dissertations

The purposes of this study of internal accounting reports in the alcoholic beverage industry in New Mexico are to determine the types of reports being prepared, to determine the uses being made of the reports, and to relate, by means of a sample, the costs of preparing these reports to the effects of their usage on profits. The term "internal accounting reports" is used in this study to mean reports containing accounting information which are directed to non-accounting personnel within the firm.

A Criterion Of Rationality In Performance Evaluation, Louis Herbert Pitts

Anderson School of Management Theses & Dissertations

Employees very likely will be judged on performance whether or not there exists a formal program complete with a professionally trained staff to perform that important function.

A Critical Evaluation Of The Sources Available For Dividends In New Mexico, D. Dennis Royer

Anderson School of Management Theses & Dissertations

Only four UN member nations–the U.S., the U.S.S.R., Great Britian, and France—did more than that.

An Investigation Of The Kolmogorov-Smirnov Method Of Data Validation To Reduce Buyer Inspection Costs, John R. Costello

Anderson School of Management Theses & Dissertations

One of the major functions of any inspection, quality control or quality assurance organization is to provide assurance to management that their products are of adequate quality. Furthermore, management desires this function to be performed at the minimum cost commensurate with its objectives. It has been reported that inspection organizations used sampling inspection prior to 1920 to achieve their objectives but the sampling plans used were arbitrary with little scientific basis. During the 1920's the Western Electric Company made a major breakthrough with the development of the Shewhart control chart and the Dodge-Romig sampling tables. However, it was not until …

The Susceptibility Of Price Declines Among High Quality Common Industrial Stocks And Other Listed Common Industrial Stocks During Significant Market Declines, Walter D. Sanborn, Iii

Anderson School of Management Theses & Dissertations

All common stock investments are subject to market declines regardless of favorable prospects for growth of earnings, dividends, or other factors contributing to market performance. In times of significant market declines, even the highest quality stock with excellent appreciation potential may decline. A qualified security analyst may find that stock "XXX' is a high quality stock and recommend its purchase, but if the stock market falls, the competent investor will lose wealth, at least temporarily, in spite of his careful job of security analysis. If investors had an analytical tool to help predict these declines, they would be able to …

Price-Determining Factors In The Processed Fruit And Vegetable Industry, Charles H. Hatfield Jr.

Anderson School of Management Theses & Dissertations

The lack of any firm basis for pricing decisions in the processed fruit and vegetables industry was first brought to my attention by contact with some executives of the California Packing Corporation where I was employed for two years. Their consensus was that available supply was the most important factor in such determination, even though its relationship to price was only realized in a vague, ever-shifting manner. It is hypothesized both that a substantial basis on which to place pricing decisions could be determined and further that a demand function, based on utility analysis, would provide such a description of …

An Inquiry Into The Role Of The Realization Concept In The Income Determination Process, Stephen E. Snyder

Anderson School of Management Theses & Dissertations

It has become commonplace to refer to accounting as the language of business. This analogy is usually made to emphasize that accounting is, in part, a communication process. As a language, accounting attempts to communicate financial information about the business environment to interested parties. The receivers of accounting information can be classified into one of two broad groups: managers of business firms and parties outside of the firm. The problems involved in reporting to the two different groups are in many ways almost unrelated to each other.

An Exploratory Study Of Naval Officer Counseling, Antone M. Weiler

Anderson School of Management Theses & Dissertations

Naval officers are formally evaluated each year relative to their performance of duty, their character, and their ability to assume more responsible positions within the United States Navy. There is no requirement to counsel the officer on his performance duty. Therefore, counseling of an officer rarely, if ever, occurs and the evaluation report becomes merely a tool to be used by members of the Bureau of Naval Personnel in Washington, D.C.

Criteria For Effective Appraisal Of Junior Executives, Albert I. Pierce

Anderson School of Management Theses & Dissertations

One of the more important challenges facing responsible and conscientious managerial practitioners today is the identification and application of the criteria needed for effective appraisal of junior executives. The primary objective of this investigation of contemporary managerial practices relating to the appraisal of junior executives was to identify valid and reliable qualitative criteria. Focus and direction was provided by the hypothesis that there are available valid and reliable sets of qualitative criteria for effective appraisal of junior executives. The framework established for the conduct of this investigation included an attempt to define the management function and a concept of the …

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 …

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.

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 …