The purpose of this study was to investigate the stochastic properties of quarterly revenue and expense data. Firm-specific and cross-sectional models were determined for a sample of 55 firms' data. The study utilized the time-series methodology of Box and Jenkins. Evidence regarding the stochastic properties of accounting numbers impacts upon their interpretation and utilization in decision-making contexts. / The results of this empirical investigation suggest that the time-series properties of revenue and expenses are similar to those of earnings. Each series examined was characterized by non-stationarity in its original form, seasonality, and a quarter-to-quarter and quarter-by-quarter relationship. Sales were described by a (0,1,0) x (0,1,1) cross-sectional model, while the expense series were described by a (0,1,1) x (0,1,1) or Watts-Griffin model. In general, the cross-sectional models of revenue and expenses were superior relative to firm-specific models. An examination of quarterly earnings revealed that the Brown-Rozeff and Watts-Griffin models were the best predictors of quarterly and annual earnings. These results suggest that parsimonious models offer a promising approach to forecasting quarterly revenue, expense, and earnings data. / Source: Dissertation Abstracts International, Volume: 41-01, Section: A, page: 0313. / Thesis (D.B.A.)--The Florida State University, 1980.

This study is an investigation of the effect which flextime has upon productivity. Included in it is an analysis of the propriety of using indirect measures of productivity to evaluate the effect which flextime has upon actual productivity. Two organizational units, programming and data entry, were selected for the analysis in part because good quality, quantifiable direct measures of productivity could be collected for these units; and in part because these units are an important segment of many organizations today. / The major thrust of the study is an analysis of the longitudinal effects of flextime upon productivity. A split-plot design is used with experimental and control conditions across pretest, posttest and long-posttest testing periods for the programming units and the data entry units separately. The initial or exploratory analysis for each consisted of a MANOVA using direct and indirect measures of productivity as dependent variables; an ANCOVA which used strongly correlated demographic variables as covariates; and finally a simple ANOVA. The findings across each set of analyses were similar. Significant differences were found for the programming units, but were not found for the data entry units. / Having identified significant differences for the programming units, the initial analysis was followed up with a priori multiple comparison test to determine the set or sets of means where significant differences were present. The Bonferonni technique for determining the critical value was used since there were three comparisons within this analysis. The results of the findings are that there is a significant pretest-posttest increase for the experimental programming unit. There is no significant overall pretest-long posttest increase. / The subsequent part of the study looked at the correlation between absenteeism/turnover and actual productivity using the Pearson product-moment correlation coefficient and the coefficient of determination. The findings indicate that for the data entry experimental unit there was a significant correlation between absenteeism and actual productivity. For the experimental programming unit, there was a significant correlation between turnover and productivity. / Source: Dissertation Abstracts International, Volume: 42-08, Section: A, page: 3666. / Thesis (D.B.A.)--The Florida State University, 1981.

This dissertation examines the relationship between claimants' legal representation and the magnitude of workers' compensation benefits in the State of Florida. Attorney involvement in workers' compensation has been cited as a primary cause of the rapidly increasing cost of states' workers' compensation systems. In Florida, recent legislation has been aimed at reducing litigation and attorney involvement in workers' compensation. Workers' compensation laws were originally designed to make workers' compensation "self-executing". The term self-executing implies that benefits should be paid to a worker who has been injured in the course of employment without the worker initiating legal proceedings. However, substantial attorney involvement and litigation in the workers' compensation system persist. Researchers and practitioners often blame attorney fees and other legal costs for increases in the cost of workers' compensation. The purpose of this study is to determine whether or not the involvement of claimants' attorneys influences the magnitude of workers' compensation medical and disability benefits in the State of Florida. The study also examines the effect of claimants' legal representation on the claimants' impairment rating and time elapsing from injury to date of maximum medical improvement which both directly influence the workers' benefits. / Data from the State of Florida, consisting of 44,130 workers' compensation claims from 1985 to 1992, is segmented into forty-eight groups by injury type and body part injured as a control the severity of the injury. Two-stage least squares regression was run on five simultaneous equations to test the hypothesis that claimants' attorney involvement is associated with an increase in workers compensation impairment ratings, time elapsing from date of accident to date of maximum medical improvement, medical benefits, disability benefits and net total benefits. Simultaneous regression analysis was used because the variables representing the claimant's impairment rating and the time elapsing from the date of injury to the date of maximum medical improvement were input as control variables in the benefits equation as well as being endogenously determined by the system of equations. / For all injury type/body part groups there was a positive statistically significant (.10 level) relationship between claimants' legal representation and the claimants' impairment rating. The results suggest that for the date to maximum medical improvement and the benefits variables, the effect of claimants' attorney involvement depends on the injury type and body part injured. There is some support for the hypothesis that for injuries that are difficult to diagnose, the effect of legal representation will be greater. In general, the findings suggest that, with most injury type/body part combinations, claimants' attorneys do not significantly add to the cost of the system through benefits. / Source: Dissertation Abstracts International, Volume: 56-07, Section: A, page: 2755. / Thesis (Ph.D.)--The Florida State University, 1995.

This is an exploratory study of the changes made by employees with stacked medical expense protection plans in employee benefits when given a choice of alternative benefits. Stacking is defined as coverage under both of two employer-sponsored medical expense protection plans. / Stacking health insurance potentially affects many areas of health care financing. If individuals were allowed to eliminate stacking situations, the overallocation of society's scarce resources to medical expense protection plans, which affects the real wealth of society, would be reduced and the problem of suboptimal spending/resource decisions by all the economic units in society would be reduced. Additionally, employers might receive a windfall increase in employee morale. / The model to predict the stacking choice was significant even though only one of the independent variables was significant. This implies that the factors in the model, age, sex, family income, education, distance to the nearest hospital, and preexisting stacking, were linearly related to the stacking choice. / Source: Dissertation Abstracts International, Volume: 49-12, Section: A, page: 3777. / Major Professor: Robert A. Marshall. / Thesis (Ph.D.)--The Florida State University, 1988.

Source: Dissertation Abstracts International, Volume: 40-06, Section: A, page: 3411. / Thesis (D.B.A.)--The Florida State University, 1979.

Source: Dissertation Abstracts International, Volume: 33-02, Section: A, page: 0466. / Thesis (D.B.A.)--The Florida State University, 1972.

Source: Dissertation Abstracts International, Volume: 32-12, Section: A, page: 6606. / Thesis (D.B.A.)--The Florida State University, 1971.

Source: Dissertation Abstracts International, Volume: 35-04, Section: A, page: 1804. / Thesis (D.B.A.)--The Florida State University, 1974.

Source: Dissertation Abstracts International, Volume: 35-05, Section: A, page: 2482. / Thesis (D.B.A.)--The Florida State University, 1974.

Source: Dissertation Abstracts International, Volume: 35-07, Section: A, page: 3983. / Thesis (D.B.A.)--The Florida State University, 1974.