Graduate Theses and Dissertations
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Browsing Graduate Theses and Dissertations by Department "Business"
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Item A Retail Trade Area Analysis of San Marcos, Texas(1970-05) Ferguson, Charles Edward, III; Shields, Mayron; Hinton, Billy J.; Wilson, LelandNo abstract prepared.Item A Study of Federal Income Tax Deductions for Individuals(1949-08) Dowden, Elbert O.; Musgrave, Alvin W.; Rogers, J. Lloyd; Chamberlin, C.E.No abstract prepared.Item A Survey of Investment Opportunities for the Small Investor(1950-08) Cole, Lois Helen; Musgrave, Alvin W.; Cude, Don; Davis, Allen H.No abstract prepared.Item An Analysis of Leadership Structure(1971-08) Garcia, Jose L.; Shields, Mayron; Wilson, Leland; Stevenson, RobertNo abstract prepared.Item An Approach to University-Level Education in the Private Sector: IBM's University Level Computer Science Program(1989-07) Davis, Ginger L.; Ross, John K.; Olney, Robert J.; Middlebrook, Bill J.No abstract preparedItem Factors in Establishing a Small Wholesaling Business(1970-05) Bradley, Steven EarlNo abstract prepared.Item Loan Pooling as a Basis of Calculation of the Allowance for Loan Losses for Waco Production Credit Association(1991-04) Gallagher, Richard L.; Savage, V. Howard; Garnett, Robert H.; Abrahamson, Royce L.This study was conducted to determine a pooling method of calculating Waco Production Credit Association's (PCA) allowance for loan losses which would incorporate the factors of weather, yield, gross receipts, and production costs that occur within Waco PCA's loan portfolio. The December 31, 1990, loan files of Waco PCA were chosen as the sample population of a primary data generating Lotus spreadsheet model. The purpose of the model was to determine a future loan loss reserve based on adverse conditions and incorporate the variables of weather, yield, gross receipts and production costs that occur within the Waco PCA loan portfolio. A separate model was developed for each crop designated and livestock designated loans. Prior to sampling, the loans were stratified into nine groups referred to as loan pools. More weight was given to the larger loans in the sampling process. Analysis of the sampled loans by way of the Lotus model indicated that each loan pool had future loan loss exposure to Waco PCA. Under current regulation and accounting practice these future estimated losses need to be reserved. The allowance for loan loss amount determined by this study differed from the allowance for loan loss amount determined by the current loan pooling method used by Waco PCA. Currently Waco PCA uses the loan pooling method of determining future loan losses but has not supported the percentage loss estimated in each loan pool. Also, Waco PCA has not incorporated the variables of weather, yield, gross receipts or production costs into the loan loss reserve analysis. The findings of this study indicated that Waco PCA should incorporate the Lotus spreadsheet model and the model design into its loan loss reserve calculation. Use of the model and model design would result in a more accurate determination of the Waco PCA future loan loss exposure and thus result in a loan loss reserve account which meets regulatory and accounting requirements.Item Management Accounting Implications of the New Manufacturing Environment(1987-04) Degraeve, Scott A.; Middlebrook, Bill; Humphrey, Joseph; Bishop, Bill; Willoughby, M.The United States has lost its position as world leader in manufacturing output. The cost implications of deteriorating productivity and the phenomenal productivity gains made by the Japanese over the past fifteen years have contributed to the transfer of many U.S. industries to off-shore manufacturers. Much of the Japanese success can be attributed to a concept known as Just-In-Time (JIT) manufacturing. This concept focuses on simplifying process flows, with a drive towards total waste elimination. The Japanese believe that waste is a result of operational inefficiencies which can be eliminated if the root cause of the inefficiency is made visible. The benefits to be derived from the implementation of JIT techniques are numerous, and survey information available on U.S. manufacturers indicate significant improvements could be made if JIT techniques were employed. The operational focus of U.S. managers has not been on those elements which are professed in the JIT philosophy. The accounting community must share in the blame for this, as current cost information provided to management influences them to focus on activities which do not offer the greatest opportunity for improving competitiveness. Survey information reveals that there is a significant level of dissatisfaction with cost information which is currently provided, both from the perspective of the users and the preparers of cost information. This can be attributed to the lack of adjustments made to cost accounting practices in maintaining consistency with the changing trends in the new manufacturing environment. Technological advancements have caused a shift in the cost structure of manufactured products, reflecting reductions in direct labor and increases in overhead costs. However, much of the basis for current cost accounting still focuses on direct labor, leading managers to continue their attack on this cost, and missing opportunities for greater returns. The current measurement systems which are in, place in many manufacturing organizations lead individual managers to focus efforts on activities which improve their performance, but may be done so at a greater expense to the corporation as whole. Integrated measurement systems must be developed which allow for the measurement of individual performance, while at the same time motivating total team performance towards the maximization of return on investment (ROI) for the corporation as a whole. This paper addresses the many aspects of operational activity for which improved information is required to enhance management decision making. It identifies areas in which weaknesses exist, and makes recommendations for needed changes. A survey 0£ the U.S. electronics industry indicates that some companies are beginning to make progress in successfully implementing some of the concepts that are described in the paper; however, these companies are few in number at this time. The conclusion which is drawn is that the management accountant's role must change from the basic scorekeeping function provided in the past, to one of an active participant in all aspects of operational decision making. To do this will require a broader understanding of all aspects of a manufacturing operation on the part of the management accountant, and the establishment of cost management systems which support the critical success factors identified by the corporation as a requirement for meeting their objectives.Item Sale-Leaseback Transactions: Income Tax and Financial Implications(1972-08) Buffington, Doyle Andrew; Stevenson, Robert; Wilson, Leland; Shields, MayronNo abstract prepared.Item Smoking and Passive Smoking in the Workplace: Employee Perceptions of the Health and Economic Effects(1987-10) De Vries, Peter D.; Olney, Robert; Stutts, Mary Ann; Johnston, WalterNo abstract prepared.Item The Accountability of Banks in the International Debt Crisis(1990-07) Dahlquist, Jean Frederick; Blankmeyer, Eric; Charles, Joni; Olney, Robert J.The question underlying this study was whether or not banks are accountable for the losses they sustained, and are still sustaining, from their role in the international debt crisis which began in 1982. In that crisis many less developed countries (LDCs) heavily indebted to foreign commercial banks were unable to meet their repayment obligations. The study examined whether or not imprudent banking decision and practice accounted for the vulnerable position in which banks found themselves in 1982, or whether their position was caused by random, unforeseeable, adverse circumstances. In the study factors both external and internal to the banking environment were examined. External factors pertained to those needed for adequate credit analysis of sovereign borrowers, namely, sufficiently timely and comprehensive international data and adequate credit histories. The conclusion reached in the study was that adequate, though imperfect, international data was available to banks and that banks developed analytical systems capable of rendering adequate credit profiles from the data. A second conclusion was that sufficiently numerous and analogous historical precedents of troubled sovereign loans prior to 1982 existed for banks to be considered warned. Internal factors examined were the three major components of sound banking practice: capital adequacy, sufficient diversification of assets, and adequate return in relation to risk. The conclusion reached in the study was that, in direct contravention to warning signals coming from their credit-risk assessment systems, international banks, and in particular U.S. banks, committed themselves excessively and unwisely to LDC borrowers. Banks violated prudent capital/asset ratios, concentrated their assets in particular regions and countries, and failed to achieve adequate return in relation to risk. For these reasons, the major conclusion of the study was that international banks are accountable for the losses they sustained from the international debt crisis of 1982. A question which arose from the outcome of the study was why such an aberration of banking behavior arose, that is, why such inconsistency developed between bank credit risk analyses and banking decision and practice. Three reasons were proposed in the study. First, banks were ill equipped to deal with the political and economic complexities associated with sovereign lending. Secondly, bankers were encouraged to recycle petro-dollars not just because of strong supply, demand, and facilitating market mechanisms, but because of strong encouragement from important institutions in their societies. Thirdly, and most significantly, those institutions which should have provided a warning voice were silent. Neither monetary authorities nor banking supervisors nor international agencies provided adequate guidance.Item The Developments in the Departments of Business Administration of the State Teachers Colleges of Texas From 1920 to 1940(1941-05) Eben, Irene; Grusendorf, A.A.; Snellings, D.A.No abstract prepared.Item The North American Free Trade Agreement's Impact on U.S. Airline Market Selection in Mexico(1994-08) Connelly, Joseph E.; Milhomme, Albert; Stephenson, Stanley; Mogab, JohnNo abstract prepared.Item Truth in Lending Legislation(1971-08) Egenolf, Robert Vincent; Shields, Mayron; Wilson, Leland; Johnson, J.B.No abstract prepared.Item Unique Aspects of Accounting Policies Utilized by the Churches of Christ(1982-11) Dennington, Joe Albert; Humphrey, Joseph L.No abstract prepared.Item Utilities' Hedge on Inflation: The Automatic Adjustment Clause(1978-08) Bulmahn, T. Paul; Erickson, Maurice; Wilson, Leland; Stevenson, Robert M.No abstract prepared.Item Variations in Content of Elementary Accounting Textbooks(1949-08) Chucheck, Rudolph C.; Muagrave, Alvin W.; Nichols, T.W.; Wilson, JoeNo abstract prepared.