Thesis (Ph. D.)--Columbia University, 1930. / Vita. Published also without thesis note. Bibliography: p. [361]-365.

Thesis (M.S.)--University of Wisconsin--Madison, 1983. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 87-93).

Thesis (M.S.)--University of Wisconsin--Madison, 1983. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 152-154).

Thesis (M.S.)--Wisconsin. / Includes bibliographical references (leaf 74).

Thesis (Ph. D.)--University of Chicago, 1938. / Published also without thesis note. "Selected bibliography": p. 355-364.

Frankfurt (Oder), Europa-Universität, Thesis (doctoral), 2000. / Includes bibliographical references.

Thesis (doctoral)--Ruprecht-Carl-Universität zu Heidelberg.

Thesis (doctoral)--Universität Jena.

This study provides a critical evaluation of break-even analysis in terms of its assumptions and uses and also in terms of the economic theory of the firm in the short and long run and under perfect and imperfect competitive conditions. It also includes a test of the hypothesis that break-even analysis can be better than the percentage of sales method as a technique for forecasting the future operating profits of firms and the null hypothesis that there is no difference between break-even analysis and the percentage of sales method as a technique for forecasting the future operating profits of firms. The test is based on data (without adjustments) from Moody's Industrial Manuals. Although the break-even approach is more sophisticated and requires more time, effort and expense, the test shows that at the 0.01 level of significance, there is no difference between the accuracy of its forecasts of operating profits and that of the percentage of sales method. The hypothesis is therefore rejected and the null hypothesis accepted. The conclusion drawn from the test is that the management of a firm should not make use of break-even analysis to forecast its operating profits if it is not prepared to make any adjustments to its data to recognise the effects of changes in the determinants (excluding volume) of profits. The percentage of sales method should be used instead. / Education, Faculty of / Curriculum and Pedagogy (EDCP), Department of / Graduate

The rules governing risk to goods in transit contained in the British Columbia Sale of Goods Act are based on a statute enacted in 1893. Although the method of transport as well as the types of goods being transported have changed significantly since that time, the rules have not been modified. The hypothesis explored in this thesis is whether rules governing risk to goods in transit drafted in the late nineteenth century represent efficient rules in the late twentieth century. The thesis applied economic analysis to the rules to test their efficiency. The rules were tested in the ocean transit environment. It was concluded that the rules were not efficient and required substantial modification. An efficient set of rules governing risk to goods in transit was advanced. / Law, Peter A. Allard School of / Graduate