Table of Contents - The Institute for Business and Finance Research

Transcripción

Table of Contents - The Institute for Business and Finance Research
GLO BAL CO N F E R E N C E O N
BUS I N E S S A N D F I NA N C E
CO N F E R E N C E
P R O GR A M
The Institute for Business and Finance Research
The In s t itute for B u si nes s and Fi n ance Res earch
Trump Plaza
Atlantic City, New Jersey
January 6-9, 2009
THEIBFR.ORG
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Table of Contents
Letter from the Conference Chair ............................................. 3
The Institute for Business and Finance Research ........................... 5
Editorial Advisory Boards ........................................................ 8
Future Conferences............................................................. 10
Schedule of Events .............................................................. 11
Presentation Equipment ...................................................... 12
Paper Sessions ................................................................... 13
Awards............................................................................. 34
Index of Participants ........................................................... 40
Universities, Institutions and Firms Represented......................... 43
Countries Represented ......................................................... 45
Welcome to Atlantic City, New Jersey, USA!
Have a productive and fun Conference!
Please Note That Admittance to the Awards Banquets Require an Admission
Ticket
Your Identification Badge is required for admission to All Conference
Functions
Para Ingresar al evento de Premiación Usted Necesita un Tiquete de
admission
Por Favor Utilice su Gafete/Tarjeta de Identificación Durante Todas las
Funciones del Congreso
Bienvenidos a Atlantic City, New Jersey, USA
Deseamos que el Congreso sea Productivo!
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
2
Letter from the Editor
We l co m e to At l a nt i c Ci t y
On behalf of the Staff and the IBFR, I welcome you to Atlantic City, New Jersey and
the 2009 Global Conference on Business and Finance. We hope you have a productive
conference and enjoy your time in Atlantic City. If we can be of any assistance to you
during your time in San Jose please do not hesitate to contact us.
We all know that college professors must balance their teaching, research, and service
obligations. Finding the right forum to share and obtain feedback on our research, new
teaching techniques, and innovative administrative processes can be challenging at
times. The Institute for Business and Finance Research was created to facilitate your
work by providing an environment conducive to knowledge and experience sharing. We
encourage the academic community to come and share their work at our conferences and
in our Journals. We welcome articles which are of interest to scholars and practitioners
in all fields of business, economics and related fields.
Welcome
Bienvenidos
The 2009 GCBF represents a long term commitment to bring individuals from around
the world together to share their ideas and promote research on business and finance.
The response to the conference has been outstanding. We wish to thank you for selecting
the GCBF as your research outlet. We also wish to thank the many people that have
contributed to making the conference a success. We are delighted to report that the
conference is truly a global conference. We have participants from all corners of the
globe at this academic conference. These individuals come from a variety of high quality
institutions and will present work on a broad mix of academic issues.
We are proud to announce two upcoming conferences. Our seventh conference will be
held May 27-30, 2009 at the Ramada Plaza Herradura, San Jose, Costa Rica. Our 2010
winter conference will be held in the United States. We will be announcing the location
and dates of this conference in the coming weeks. We hope that you are able to join us
at these future conferences.
We hope you take the time to enjoy the hotel facilities as well as to take in Atlantic
City and the surrounding cities. Atlantic City is a wonderful destination with much
to offer. We recognize that in addition to presenting research and participating in the
conference activities, it is also important to relax and rejuvenate yourself. Have some
fun! You deserve it! We hope that you will go home refreshed and with a sense of
accomplishment.
Warmest Regards,
Mercedes Jalbert
Conference Chair
Carta del Editor
Bi e nv e n i d o s a At l a nt i c C i t y
El Instituto y su personal les da la bienvenidos a Atlantic City y al 2009 Winter
Global Conference on Business and Finance. Esperamos que su participación sea
productiva y que disfruten New Jersey.
Welcome
Bienvenidos
Todo profesor de educación superior debe encontrar un balance entre su rol
como educador, investigador y como servidor a su comunidad y su universidad.
Encontrar un foro donde podamos compartir y obtener retroalimentación sobre
nuestra investigación, nuevas técnicas de educación, procesos administrativos
innovadores es retador. El Institute for Business and Finance Research (IBFR) fue
creado para facilitar el trabajo del profesional en educación superior, profesional
del sector públicos y profesional del sector privado al crear una plataforma
global conducente al enriquecimiento de nuestro conocimiento a través de:
1. La exposicion de trabajos investigativos en todas las áreas académicas en las
ciencias administrativas, económicas, financieras, contables etc.
2. La explaración de nuevos avances tecnológicos, teóricos y pedagógicos.
3. El intercambio de conocimiento en una plataforma verdaderamente global.
El Congresos GCBF representan un compromiso a larga plazo para unir a nuestros
colegas de todos los continentes en nuestros congresos y compartir nuestras
ideas, investigación y cultura en una plataforma bilingüe. Deseamos agradecer
su participación, la cual hace realidad nuestro objetivos; el realizar un Congreso
realmente Global con participación de educadores y profesionales de todos partes
del mundo.
Con gran alegría anunciamos nuestros próximos Congresos en San José, Costa
Rica del 27-30 de mayo de 2009 y en Los Estados Unidos en enero del 2010,
fechas y lugar serán próximamente anuncíadas. Será un placer el contar con su
participación nuevamente.
Deseamos que disfruten su estancia en el Hotel Trump Plaza. Asimismo,
deseamos que tenga la oportunidad de explorar New Jersey, Filadelpia y New
York. Sabemos que además de exponer sus trabajos, es también importante tomar
tiempo para relajarse, rejuvenecerse y conocer sobre otras culturas, tradiciones, etc.
Esperamos que al regresar a sus hogares e instituciones se sientan rejuvenecidos
y satisfechos con sus alcances y aprendizaje durante el Congreso. Estamos para
asistir durante el congreso y el futuro.
Saludos Cordiales
Mercedes Jalbert
Conference Chair
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
The Institute for Business and Finance Research
The Institute for Business and Finance Research (IBFR) seeks to promote the study of business,
finance, and related issues. The Institute also seeks to make accessible this wealth of
information to the global higher-education and business communities. The Institute does this
by sponsoring The Global Conference on Business and Finance. We also publish seven
journals: The International Journal of Business and Finance Research, International Journal
of Management and Marketing Research, Global Journal of Business Research, Accounting and
Taxation, AgriBusiness Research, Business Education and Accreditation and Revista
International Administración y Finanzas. We work under the principle of providing positive
support toward getting your work published.
The Global Conference on Business and Finance
The Institute Sponsors the Global Conference on Business and Finance (GCBF). The GCBF
provides the academic community with an opportunity to share their research, ideas, and
discuss administrative issues. It also offers a great opportunity for networking and placement.
Conference participants are able to:
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Network with other professionals
Present your research at an international conference
Receive feedback on your research
Publish an abstract of your paper in the refereed proceedings
Compete for the Outstanding Research Award
Compete for the Best Paper in Session Award
Have your paper considered for publication in a peer reviewed journal.
Network with potential employers and employees
The Global Conference on Business and Finance Proceedings (ISSN: 19310285 on CD and ISSN 1941-9589 Online)
The Global Conference on Business and Finance Proceedings are peer reviewed. Abstracts,
short versions or full papers that are presented at the Global Conference on Business and
Finance can be published in the refereed proceedings.
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Journals
Journal Announcements
We are delighted to report that The International Journal of Business and Finance Research is
now ranked by the Australian Business Deans Council www.abdc.edu.au. They rank the
journal as comparable to a number of very prestegeous peer journals. We anticipate all of
our journals will begin to catch the attention of ratings organizations in the near future. We
are also proud to announce the addition of three new journals to our organization. This
brings the total number of journals published by the Institute to seven. Our new journals are
Accounting and Taxation, AgriBusiness Research and Business Education and Accreditation.
The IBFR sponsors seven peer-reviewed journals:
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The International Journal of Business and Finance Research (IJBFR)
ISSN # 1931-0269
International Journal of Management and Marketing Research (IJMMR)
ISSN # 1933-3153
Global Journal of Business Research (GJBR)
ISSN 1931-0277
Accounting and Taxation (AT) (New)
ISSN 1944-592X
AgriBusiness Research (AR) (New)
ISSN 1944-5911
Business Education and Accreditation (BEA) (New)
ISSN 1944-5903
Revista Internacional Administración & Finanzas (RIAF)
ISSN 1933-608X
All our Journals are peer-reviewed. Articles in all areas of business, economics, business
education and related fields are welcome for publication consideration. Both theoretical and
empirical papers are reviewed for possible publication. Papers may be academic or applied in
nature. Submitted articles should be well written and free of spelling and grammar errors.
Only original articles that are not under consideration for any other publication are
considered for publication in the Journals.
Each of our Journals is distributed in print and through EBSCO Host, providing access to the
journal content in more than 70 countries. In addition, each of our Journals is listed in
Ulrich’s Periodical Direcotory. Our English language journals are listed in the 11th Edition of
Cabell’s Pubishing Opportunity Directories. The International Journal of Business and Finance
Research and Global Journal of Business Research are listed in The American Econonomic
Association’s Econlit, e-JEL and JEL on CD. The International Journal of Business and Finance
Research is also indexed by the Australian Business Deans Council.
For additional information on the Journals or Proceedings, including manuscript submission
instructions, please visit our website at www.theIBFR.com
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Revistas Académicas
El IBFR patrocipa cuatro revistas academicas. Trabajos de investigación teóricos, empíricos o
aplicados en administración de empresas, finanzas, economía, contabilidad, gerencia,
mercadeo, estadísticas, producción, sistemas de información, derecho laboral, planeamiento
estratégico, política empresarial, teoría monetaria, comercio internacional, derecho
comercial, temas en educación superior, avances en técnicas de educación y apoyo didáctico,
acreditación o certificación, promoción y desarrollo académico, administración pública y
disciplinas afines.
Proceso de Revisión
Todo trabajo de investigación enviado para consideración es sujeto a un double-blind-review
process. Visite nuestro sitio web www.theIBFR.com para obtener información adicional.
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Editorial Advisory Boards
Mercedes Jalbert, Managing Editor
Terrance Jalbert, Academic Editor
The International Journal of Business and Finance Research (IJBFR)
ISSN # 1931-0269
Robert J Boldin
Indiana University of Pennsylvania
James E. Briley
Northeastern State University
Chiaku Chukwuogor-Ndu
Eastern Connecticut State University
E. M. Ekanayake
Bethune-Cookman University
Gary M. Fleischman
University of Wyoming
Paul D. Hutchison
University of North Texas
John S. Jahera Jr.
Auburn University
Linda Naimi
Purdue University
M.T. Naimi
Purdue University
Petr Polák
Swinburne University
Jonathan D. Stewart
Abilene Christian University
Dirk Swagerman
University of Groningen
The IJBFR has been accepted for distribution through EBSCOhost Publishing, with nation-wide
access in more than 70 countries. The Journal is listed in the eleventh editions of Cabell’s
publishing opportunity directories, Ulrich’s Peridicals Directory and The American Economic
Association’s Econlit, e-JEL, and JEL on CD and The Australian Business Deans Council.
International Journal of Management and Marketing Research (IJMMR)
ISSN # 1933-3153
John Brinkman
Liverpool Hope University
Grady Bruce
California State UniversityFullerton
Raymond Cairo
University of Surrey
Erdoğan H Ekiz
The Hong Kong Polytechnic Univ.
Mark C. Johlke
Bradley University
Qiang Gong
Peking University
Linda Naimi
Purdue University
M.T. Naimi
Purdue University
Abhijit Roy
University of Scranton
Andres C. Salazar
Northern New Mexico College
Bill Shaw
University of Texas-Austin
The IJMMR has been accepted for distribution through EBSCOhost Publishing, with
nation-wide access in more than 70 countries. The Journal is listed in Ulrich’s
Periodicals Directory and in the eleventh editions of Cabell’s Publishing Opportunity in
Management, and Marketing.
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Global Journal of Business and Finance Research (GJBR)
ISSN 1931-0277
Erdoğan H Ekiz
The Hong Kong Polytechnic Univ.
Anne B. Fosbre
Georgian Court University
Michael Godfrey
University of Wisconsin- Oshkosh
Jorge Hernández P.
Insituto Tecnológico Ciudad Juarez
Robert Isaac
University of Calgary
Petr Marek
University of Economics-Prague
Linda Naimi
Purdue University
M.T. Naimi
Purdue University
Robin Rance
Bethune-Cookman College
Erico Wulf Betancourt
Universidad de la Serena-Chile
The GJBR has been accepted for distribution through EBSCOhost Publishing, with
nation-wide access in more than 70 countries. The Journal is listed in the eleventh
editions of Cabell’s publishing opportunity directories, Ulrich’s Peridicals Directory and
The American Economic Association’s Econlit, e-JEL, and JEL on CD.
Revista International Administration y Finanzas
ISSN 1933-608X
Neyda Cardozo Sánchez
Univ. Nacional Exp. de Táchira
Jorge Luís del Río Cortina
Fundación Univ. Tec. Comfenalco
Carlos Fong Reynoso
Universidad de Guadalajara
Jorge Hernández P.
Inst. Tecnológico de Ciudad Juaréz
Carmen Patricia Jiménez Terrazas
Univ. Autónoma de Ciudad Juárez
Luz Stella Pemberthy
Universidad del Cauca
Oskar Villarreal Larrinaga
Universidad del País Vasco
Erico Wulf
Universidad de la Serena-Chile
RIAF ha sido aceptada para distribución/indexación a través de EBSCOHost Publishing
en mas de 70 países. RIAF ha sido aceptada para indexación y distribución a través de
EBSCOHost Publishing, con cobertura en más de 70 países.
Todas nuestras publicaciones en Ingles están indexadas en 11th editión de Cabells
Directory, Ulrich’s Periodical Directory. Los Journals International Journal of Business
and Finance Research y Global Journal of Business están indexados en The American
Economic Association's Econlit, e-JEL and JEL on CD y el The Australian Business Deans
Council.
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
FUTURE CONFERENCES
We hope that you are able to join us at these upcoming events
Costa Rica 2009
Ramada Plaza Herradura Hotel
The 2009 Summer Global Conference on Business and Finance will be held in San Jose,
Costa Rica. The conference runs from May 27-30, 2009.
United States 2010
The 2010 Global Conference on Business and Finance – United States. We are working
to finalize the dates and locations for this conference. Look for details on the dates
and location of this conference in the coming weeks.
Congresos Futuros
2009 GCBF Costa Rica
Congreso de Verano
El Congreso Global de Administración y Finanzas 2009 se realizará en San Jose, Costa
Rica, del 27 al 30 de Mayo, 2009 en el Ramada Plaza Herradura Hotel.
Estados Unidos 2010
El destino y fechas del Congreso Global en Administración y Finanzas, United States se
anunciarará próximamente.
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
SCHEDULE OF EVENTS
Tuesday, January 6 2009|Martes 6 de Enero
2:00 PM to 8:00 PM
4:30 PM to 8:00 PM
Conference Registration /Registro Conferencia (Imperial Ballroom BD)
Conference Reception (hour’dourves and drinks will be provided) /
Recepcion al Congreso, bocadillos y bebidas se servirán (Imperial Ballroom BD)
Internet Session Begins/ Inicio Sesión Internet
2:00 PM to 8:00 PM
Wednesday, January 7, 2009|Miercoles, Enero 7, 2009
7:30 AM to 11:00 AM
7:45 AM
Conference Registration/Registro Conferencia (Imperial Ballroom BD)
Coffee Break/Refrigerio (Imperial Ballroom BD)
8:00 AM to 9:50 AM
Concurrent sessions/Sesiones simultaneas (Westminster A,B, C & Chelsea B)
9:30 AM
Coffee Break/Refrigerio (Imperial Ballroom BD)
10:00 AM to 11:50 AM
Concurrent sessions/Sesiones simultaneas (Westminster A,B, C & Chelsea B)
12: Noon to 1:00 PM
1:00 PM to 2:50 PM
2:30 PM
3:00 PM to 4:50 PM
Networking Luncheon –Furture’s Restaurant
Concurrent sessions/Sesiones simultaneas (Westminster A,B, C & Chelsea B)
Refreshments/Refrigerio Dulce (Imperial Ballrom BD)
Concurrent sessions/Sesiones simultaneas (Westminster A,B, C & Chelsea B)
Thursday, January 8, 2009 |Jueves, Enero 8, 2009
7:30 AM to 11:00 AM
7:45 AM
8:00 AM to 9:50 AM
9:30 AM
10:00 AM to 11:50 AM
12:30 AM to 2:30 PM
Conference Registration/Registro Conferencia (Imperial Ballroom BD)
Coffee Break/Refrigerio (Imperial Ballroom BD)
Concurrent sessions/Sesiones simultaneas (Westminster A,B, C & Chelsea B)
Coffee Break/Refrigerio ( Imperial Ballroom BD)
Concurrent sessions/Sesiones simultaneas (Westminster A,B, C & Chelsea B)
Awards Ceremony/Ceremonia de Premiación- Fortune’s Restaurant
Friday, January 9, 2009|Viernes, Enero 9, 2009
8:00 AM
8:00 AM to 9:50 AM
10:00 AM to 11:50 AM
12:00 Noon
Coffee Break/Refrigerio (Imperial Ballroom BD)
Concurrent sessions/Sesiones simultaneas (Westminster A,B, C & Chelsea B)
Concurrent sessions/Sesiones simultaneas (Westminster A,B, C & Chelsea B)
Conference Ends/Conferencia Finaliza
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Presentation Equipment
The conference rooms will each be equipped with a LCD projector, computer and
screen. The computers are equipped with Windows Vista and Microsoft Office 2007.
One document camera (Elmo) for presenting plain paper documents and most
transparencies is available on advanced reservation on a first come first served basis.
Please bring your pin drive with data for use with our equipment. In addition, you
may connect your computer to the system to display the screen if you so choose. Use
of our equipment with your equipment and files is at your own risk. Meeting rooms
will not be equipped with internet access.
Equipo para Presentación
Las salas de sesiones estarán equipadas con computadora, y un proyector LCD “video
beam.” Al utilizar nuestro LCD proyector con su computadora, usted asume todo riesgo
de daño a su equipo o archivo o a nuestro equipo. Las salas sesiones no estarán
equipas con conexion a internet. Usted solo necesitar traer su Pin Drive con su
presentation en PowerPoint.
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Paper Sessions
Internet Sessions
The interenet sessions take place continuously throughout the conference.
To review the
presentations online please visit our webiste at: www.theIBFR.com/internet.htm. You may also view
the presentations in the binders located in the registration area. Please take a moment to review the
papers and to provide feedback to the authors using the forms contained in the session binders.
INTERNET SESSION ROOM: IMPERIAL BALLROOM BD
CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSIO N CHAIR
TERRANCE JALBERT
Measuring Managerial Efficiency: A Balanced Approach
Anna Svirina, Kazan State Technical University
ENGLISH
Corporate Diversification in Family and Non-Family Pyramidal Listed Groups
Alejandro Hernández Trasobares, Universidad de Zaragoza
Carmen Galve Górriz, Universidad de Zaragoza
HR Innovation and Management Training in Agricultural Processes: Case Greenhouses
in Northern Chihuahua
Tomás J. Cuevas-Contreras, Universidad Autónoma de Ciudad Juárez
Francisco Arturo Bribiescas-Silva, Universidad Autónoma de Ciudad Juárez
Carmen Patricia Jiménez-Terrazas, Universidad Autónoma de Ciudad Juárez
Blanca Lidia Márquez-Miramontes, Universidad Autónoma de Ciudad Juárez
Carmen Lucila Álvarez-González, Universidad Autónoma de Ciudad Juárez
Relaxations and Equivalence of two Formulations of the Capacitated Lot Sizing
Problem with Back-Orders and Setup-Times
Mayank Verma, Indian Institute of Technology Kanpur
R. R. K. Sharma, Indian Institute of Technology Kanpur
INTERNET SESSION ROOM: IMPERIAL ROOM BD
CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSIO N CHAIR
MERCEDES JALBERT
ENGLISH
Implementing a Strategic Management System at the Port Authority of Valencia: Case
Study of the Balanced Scorecard
José Antonio Aparisi-Caudeli, Universidad de Valencia-España
Arturo Giner Fillol, Autoridad Portuaria de Valencia España
Eva María Pérez-García, Fundación Valenciaport
Innovation and the Value of Failure
William Townsend, Jacksonville University
The Significance of Field Force for the CRM Implementation in the Enterprise
Przemyslaw Deszczyński, Poznań University of Economics
Bartosz Deszczyński, Poznań University of Economics
Change Management- The Necessity of the Existence of Change
Laura-Georgeta Tanasoaica, Romanian- American University, Bucharest
Afro-Brazilian Women Entrepreneurs: Characteristics, Critical Issues and Current
Comments
Andrea Smith-Hunter, Siena College
Joshua Leone, Siena College
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
INTERNET SESSION ROOM: IMPERIAL BALLROOM BD
CONTINUOUS
SESSION TRACK
FINANCE AND ACCOUNTING
SESSIO N CHAIR
TERRANCE JALBERT
ENGLISH
Intramarket Spread Profitability Analysis in Anhydrous Fuel Alcohol Future Contracts
at BM&F and Ethanol at CBOT
Bruna Perlingeiro, University of Sao Paulo
Lucilio Rogerio Aparecido Alves, University of Sao Paulo
Luiz João Corrar, University of Sao Paulo
The Development of Taiwan's Accountancy Profession: Socio-economic Perspective
Chih-shun Hsu, Tamkang University & Essex University
Stock Spams: An Empirical Study on Penny Stock Market
Taoufik Bouraoui, University of Paris 10
On the Effective Development of CRM System in Taiwan's Banking Industry
Cho-Pu Lin, Northwestern Polytechnic University
Hsueh-Ying Wu, Aletheia University on Matou Campus
Hsing-Yun Chang, Northwestern Polytechnic University
Wen-Hui Yang, Northwestern Polytechnic University
Yen-Ting Lin, Northwestern Polytechnic University
INTERNET SESSION ROOM: IMPERIAL BALLROOM BD
CONTINUOUS
SESSION TRACK
FINANCE
SESSIO N CHAIR
TERRANCE JALBERT
ENGLISH
Business Economy Profiles of Financial Difficulties in Local Italian Corporations: From
Default to Financial Renewal
Obaldo Comite, University of Calabria
The Strategies Which Influence Online-Banking Quality in the Commercial Bank Sector
in China
Zhengwei Ma, Northwestern Polytechnic University
Meng-Yun Tsou, Northwestern Polytechnic University
Luying Ma, Heilongjiang Province Agricultural Bank of China
Why Are the Intangible Assets So Interesting for Revenue Authorities?
Zuzana Křížová, Masaryk University Brno
Analyzing Differences between Consumers’ Evaluations Of European Cities
Zehra Bozbay, Istanbul University
Hilal Ozen, Istanbul University
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
INTERNET SESSION ROOM: IMPERIAL BALLROOM BD
CONTINUOUS
SESSION TRACK
ACCOUNTING AND ECONOMICS
SESSIO N CHAIR
TERRANCE JALBERT
Evidence of Impaired Compliance and Regulation in IFRS-Based Financial Reporting
Tyrone M Carlin, The University of Sydney, Australia
Nigel Finch, Macquarie University, Australia
ENGLISH
Using Artificial Neural Networks for Income Convergence
Kayhan Koleyni, Islamic Azad University of Khorasgan(Isfahan)
The Fair Value against the Historical Cost
Ionica Holban (Oncioiu), Alexandru Ioan Cuza University Iasi and ASE Bucharest
Florin Razvan Oncioiu, University of Agronomic Sciences and Veterinary Medicine of
Bucharest Romania
Faltering National and Global Growth Prospects: Challenges and Hopes –An Indian
Perspective
Debomita Ghosh, National Law University, Jodhpur
INTERNET SESSION ROOM: IMPERIAL BALLROOM BD
CONTINUOUS
SESSION TRACK
FINANCE AND ACCOUNTING
SESSIO N CHAIR
TERRANCE JALBERT
ENGLISH
Being Ethic in a Crisis Time
Nicoleta Radneantu, Romanian-American University
Emilia Gabroveanu, Romanian-American University
Roxana Stan, Romanian-American University
Digital Economy Consequences Over Human Capital
Elvira Nica, The Academy Of Economic Studies, Bucharest
Alexandra Mironescu, Romanian American University
Relationship between Information, Quality and Prices: Some Relative Statistics from
Albanian Tourism Industry
Ines Dika, University of Kamez
An Assesment of Information Technology Communication on SME’ Market Share
Growth
Kozeta Sevrani, University of Tirana
Klodiana Gorica, University of Tirana
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
INTERNET SESSION ROOM: IMPERIAL BALLROOM BD
CONTINUOUS
SESSION TRACK
MULTIDISCIPLINARY
SESSIO N CHAIR
TERRANCE JALBERT
Competing in a New Age with Visual Language
Siu Kay Pun, Nanyang Technological University
Social Insurance Situation and Reform in Albania
Edlira Luci, University of Tirana
Dorina Kripa, University of Tirana
ENGLISH
Leading the Learning Organization
Sapna Rijal, Purbanchal University
Perceived Quality, Satisfaction and Customer Loyalty: An Empirical Study in the
Senior-Care Organizations in Rural Areas of Central Taiwan
Hsing-Yun Chang, Northwestern Polytechnic University
Cho-Pu Lin, Northwestern Polytechnic University
Meng-Yun Tsou, Northwestern Polytechnic University
Chien-Ting Chen, Fortune Institute of Technology College
Are Public Subsidies a Determining Factor for The Survival of Companies?
María Jesús Alonso Nuez, Universidad de Zaragoza
Carmen Galve Górriz, Universidad de Zaragoza
New Leadership Theories and Their Application to Today's Business Environment
Andrea Smith-Hunter, Siena College
Joshua Leone, Siena College
INTERNET SESSION ROOM: IMPERIAL BALLROOM BD
CONTINUOUS
MULTIDISCIPLINARY
SESSIO N CHAIR
MERCEDES JALBERT
SPANISH
SESSION TRACK
Organizaciones sociales ante el reto de Ley de Transparencia del Estado de
Chihuahua
Carmen Lucila Alvarez González, Universidad Autónoma de Ciudad Juárez
Blanca Marquez Miramontes, Universidad Autónoma de Ciudad Juárez
Ricardo Melgoza Ramos, Universidad Autónoma de Ciudad Juárez
Sandra Bustillos Durán, Universidad Autónoma de Ciudad Juárez
Innovación y Escalamiento de Procesos y Productos en una Empresa Maquiladora de
Auto Partes en el Norte de México
Ricardo Melgoza Ramos, Universidad Autónoma de Ciudad Juárez
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
16
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
WEDNESDAY, JANUARY 7, 2009
ROOM: WESTMINSTER A
8:00 AM – 9:50 AM
SESSION TRACK
MULTIDISCIPLINARY
SESSIO N CHAIR
Victor Lewis, National University
ENGLISH
Public Sector Reforms or Building a Strong Case for Bureaucracy in the Public Sector?
Soolakshna D. Lukea Bhiwajee, University of Technology, Mauritius
Prabha Ramseook-Munhurrun, University of Technology, Mauritius
Perunjodi Naidoo, University of Technology, Mauritius
Modeling Customers’ Evaluations of Penalties in the Financial Services Sector
Young “Sally” Kim, Shenandoah University
Reducing the Cost of Crime through Volunteer Citizen Patrol and Reserve Police
Officers
James Larson, National University
Chandrika Kelso, National University
Victor Lewis, National University
Kenneth D. Kay, National University
SESSION BREAK | RECESO SESION
9:50 AM – 10:00 AM
WEDNESDAY, JANUARY 7, 2009
ROOM: WESTMINSTER C
8:00 AM – 9:50 AM
SESSION TRACK
FINANCE
SESSIO N CHAIR
Jing-Rung Yu, National Chi Nan University
ENGLISH
The Transition, Financial Systems and Macro Level Analysis of Finance-Growth Link
Khurshid Djalilov, King's College London
Jenifer Piesse, King's College London
Sample Period Selection with Variable Rolling Windows: Searching for Beta Stability
Giuseppe Galloppo, University of Tor Vergata Rome
Information Theoretical Analysis of the Predictability of Daily SP500 Stock Returns
Hang Yu, University of Illinois at Urbana Champaign
Fuzzy Piecewise Logistic Regression Model for New Product Sales Forecasting
Jing-Rung Yu, National Chi Nan University
Fang-Mei Tseng, Yuan Ze University
9:50 AM – 10:00 AM
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
17
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
WEDNESDAY, JANUARY 7, 2009
ROOM: CHELSEA B
8:00 AM – 9:50 AM
INTERNATIONAL TRADE
SESSION TRACK
E.M. Ekanayake, Bethune-Cookman University
SESSIO N CHAIR
ENGLISIH
A Survey Study on China Middle and Small Sized Firms’ Export to America
Jianfeng Wang, Mansfield University of Pennsylvania
Lixin Cheng, ALA Group, Inc.
Appreciating Indian Currency against US Dollar and Its Impact on Export Performance
Amit Gautam, School of Management Sciences
Trade Openness and the Environment
Jay Squalli, American University of Sharjah
The Real Exchange Rate Volatility and U.S. Exports: An Empirical Investigation
E.M. Ekanayake, Bethune-Cookman University
John R. Ledgerwood, Embry-Riddle Aeronautical University
Sabrina D’Souza, Bethune-Cookman University
9:50 AM – 10:00 AM
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
18
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
WEDNESDAY, JANUARY 7, 2009
ROOM: WESTMINSTER A
10:00 AM –11:50 AM
SESSION TRACK
MARKETING AND TOURISM
SESSIO N CHAIR
M. Asri Jantan, Edinboro University of Pennsylvania
ENGLISH
Empirical Assessment of the influence of Service Responsiveness on Job satisfaction
and Customer Satisfaction
Rong-Da Liang, National Penghu University-Taiwan
I-Hsiu Lin, National Dong Hwa University-Taiwan
The Development of IT Tourism in East Bali
Rudyanto Bambang, Wako University
Gde Ketut Warmika, Udayana University
The Image of Mauritius as a Cultural Tourism Destination
Perunjodi Naidoo, University of Technology, Mauritius
Soolakshna D. Lukea Bhiwajee, University of Technology, Mauritius
Prabha Ramseook-Munhurrun, University of Technology, Mauritius
An Analysis of Malaysian Sales Managers’ Perceived Performance Improvement as a
Results of Attending Sales Training Program
M. Asri Jantan, Edinboro University of Pennsylvania
SESSION BREAK | RECESO SESION
11:50 AM – 1:00 PM
WEDNESDAY, JANUARY 7, 2009
ROOM: WESTMINSTER C
10:00 AM –11:50 AM
SESSION TRACK
ACCOUNTING
SESSIO N CHAIR
Victor Lewis, National University
Qualifications And Criterions Required by Public Auditors - the Case of Jordan - An
Empirical Study
Hussein A. Khasharmeh, Bahrain University
ENGLISH
Impact of Gender Diversity on the Extent of Voluntary Disclosures in Annual Reports
Aminah Nalikka, University of Vaasa, Finland
The Impact of Global Accounting Standards on Foreign and United States
Multinational Corporations
Anne B. Fosbre, Georgian Court University
Ellen Kraft, Richard Stockton College of New Jersey
Paul B. Fosbre, New Jersey City University
Was the 2008 Financial Crisis That Led to a Mortgage and Stock Market Meltdown
Caused by a Lack of Corporate Ethics?
Victor Lewis, National University
Kenneth D. Kay, National University
Chandrika Kelso, National University
James Larson, National University
11:50 AM – 1:00 PM
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
19
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
WEDNESDAY, JANUARY 7, 2009
ROOM: CHELSEA B
10:00 AM – 11:50 AM
SESSION TRACK
MULTIDISCIPLINARY
SESSIO N CHAIR
Carlos Eduardo Herrera Avendaño, UNAM & Universidad Autónoma de Tlaxcala
ESPANOL
La Gestión del Conocimiento un Recurso Valioso y Fuente de Ventaja Competitiva
para las Empresas
Blanca Estela Córdova Quijada, Universidad Autónoma del Estado de Baja California
Karla Emilia Cervantes Collado, Universidad Autónoma del Estado de Baja California
Luis Ramón Moreno Moreno, Universidad Autonoma de Baja California
Capacidades Tecnológicas Regionales y Su Medición: El Caso del Noreste de México
Francisco García Fernández, Universidad Autónoma de Tamaulipas-México
José Angel Sevilla Morales, Universidad Autónoma de Tamaulipas-México
Oscar Gonzalez Colunga, Universidad Autónoma de Tamaulipas-México
Ana Luz Zorrilla del Castillo, Universidad Autónoma de Tamaulipas-México
Precepción de las Nuevas Estrategias de Vinculación Entre la Academia y el Sector
Económico: “Estancias de Aprendizaje”
Julieta Saldivar, Universidad Autónoma del Estado de Baja California
Karla Emilia Cervantes Collado, Universidad Autónoma del Estado de Baja California
Erica Arciga Hernández, Universidad Autónoma del Estado de Baja California
Impacto del Capital Humano en la Generación de Valor Económico en Una
Organización
Carlos Eduardo Herrera Avendaño, UNAM & Universidad Autónoma de Tlaxcala
Omar Ernesto Terán Varela, Centro Universitario UAEM Amecameca 11:50 AM – 1:00 PM
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
20
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
WEDNESDAY, JANUARY 7, 2009
ROOM: WESTMINSTER A
1:00 PM –2:50 PM
SESSION TRACK
MANAGEMENT
SESSIO N CHAIR
F. Barry Barnes, Nova Southeastern University
ENGLISH
Strategic Goals and Needs for Managing and Marketing An Aging American Workforce
Patrick J. Montana, Fordham University
Francis Petit, Fordham University
Succession Planning: Current and Future
Susan J. Kowalewski, D'Youville College
Linda Moretti, D'Youville College
Examining the Effects of Leadership Styles on Knowledge-Based Customer
Relationship Management Implementation
Li Yueh Andy Chen, MingDao University
Ying Lee, MingDao University
F. Barry Barnes, Nova Southeastern University
Wen-Tsan Tseng, MingDao University
2:50 PM -3:00 PM
SESSION BREAK | RECESO SESION
WEDNESDAY, JANUARY 7, 2009
ROOM: WESTMINSTER C
1:00 PM – 2:50 PM
SESSION TRACK
FINANCE AND ACCOUNTING
SESSIO N CHAIR
Hamid Shahrestani, Ohio University-Chillicothe
ENGLISH
Parameter Estimation Error Reduction: A Comparison with Resampling between Pre
and Post Modern Theory Model
Giuseppe Galloppo, University of Tor Vergata Rome
Return-Free Filing: What Is It, and How Will it Affect the Tax Preparer Profession
and Taxpayers in General?
John R. Ledgerwood, Embry-Riddle Aeronautical University
Jaren J. Braun, Nova Southeastern University
How Do Banks Resolve Firms’ Financial Distress? Evidence from Japan
Naohisa Goto, The University of Kitakyushu
Konari Uchida, Kyushu University
How Does the Canadian Stock Market React to the U.S. Fed’s Policy within NAFTA?
Hamid Shahrestani, Ohio University-Chillicothe
Nahid Kalbasi Anaraki, Islamic Azad University of Tehran
2:50 PM- 3:00 PM
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
21
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
WEDNESDAY, JANUARY 7, 2009
ROOM: CHELSEA B
1:00 PM – 2:50 PM
SESSION TRACK
MULTIDISCIPLINARY
SESSIO N CHAIR
Lucila Zarraga Cano, Universidad del Caribe
ESPANOL
Programas Universitarios Asociados a Micros y Pequeñas Empresas a Través del
Servicio Social
Esther Eduviges Corral Quintero, Universidad Autónoma de Baja California
Loreto María Bravo Zanoguera, Universidad Autónoma del Estado de Baja California
Plácido Valenciana Moreno, Universidad Autónoma de Baja California
Gerencia Estratégica en las Pequeñas y Medianas Empresa
Ana Cecilia Bustamante Valenzuela, Universidad Autónoma del Estado de Baja California
Blanca Estela Córdova Quijada, Universidad Autónoma del Estado de Baja California
Modelo de Gestión Educativo para la Vinculación entre las Instituciones de
Educación, las Organizaciones y las Políticas Gubernamentales de Empleo
Jose Luis Cabrera Bernal, Colegio de Estudios de Postgrado de la Ciudad de México
Omar Ernesto Terán Varela, Centro Universitario UAEM Amecameca
Oscar Alfredo Cardenas Rueda, Colegio de Estudios de la Ciudad de México
La Satisfacción de los Empleados de las Operadoras Turísticas en la Ciudad de
Cancún: Un Estudio para Incrementar su Competitividad
Lucila Zarraga Cano, Universidad del Caribe
Victor Molina Morejón, Universidad Autónoma de Coahuila
Enrique Corona Sandoval, Universidad del Caribe
2:50 PM- 3:00 PM
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
22
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
WEDNESDAY, JANUARY 7, 2009
ROOM: WESTMINSTER A
3:00 PM –4:50 PM
SESSION TRACK
MARKETING
SESSIO N CHAIR
Francis Petit, Fordham University
ENGLISH
A Model of the Relationship between Leadership Styles, Innovative Culture and
Knowledge-based Customer Relationship Management Implementation
Li Yueh Andy Chen, MingDao University
Ying Lee, Nova Southeastern University
F. Barry Barnes, Nova Southeastern University
A Theoretical Review of Service Quality Measurement and Satisfaction
Prabha Ramseook-Munhurrun, University of Technology, Mauritius
Ramesh Durbarry, University of Technology, Mauritius
Perunjodi Naidoo, University of Technology, Mauritius
Chain Reaction Principal or How Are the Self-government and Educational Reforms
Connected in Russia?
Violetta Gassiy, University of Wisconsin-Madison
An Exploratory Analysis in Incorporating Customer Experience Frameworks within
The Marketing and Management of EMBA Programs
Francis Petit, Fordham University
SESSION BREAK | RECESO SESION
WEDNESDAY, JANUARY 7, 2009
ROOM: WESTMINSTER C
3:00 PM – 4:50 PM
SESSION TRACK
FINANCE AND ECONOMICS
SESSIO N CHAIR
Emma Bojinova, Canisius College
ENGLISH
The Impact of Regulation on the International Location Choice of Banks
Manuel Rupprecht, Frankfurt School of Finance & Management
Profit Efficiency and Productivity of Vietnamese Banks: A New Index Approach
Daehoon Nahm, Macquarie University
Ha Thu Vu, Macquarie University
Can Stock Price Momentum Be Explained by Anchoring?
Felix Prothmann, University of Hohenheim
Geographic Concentration and Industry Shakeouts
Emma Bojinova, Canisius College
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
23
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
THURSDAY, JANUARY 8, 2009
ROOM: WESTMINSTER A
8:00 AM – 9:50 AM
SESSION TRACK
MARKETING
SESSIO N CHAIR
B.B. Goyal, Panjab University
ENGLISH
The Relationship between Transformational Leadership Styles and the Marketed
Orientation Culture
Li Yueh Andy Chen, MingDao University
Ying Lee, MingDao University
F. Barry Barnes, Nova Southeastern University
Measuring Service Quality in the Mauritian Public Service
Prabha Ramseook-Munhurrun, University of Technology, Mauritius
Soolakshna D. Lukea Bhiwajee, University of Technology, Mauritius
Perunjodi Naidoo, University of Technology, Mauritius
Nishraat Bakurally, University of Technology, Mauritius
Celebrity Effect on Brand Positioning - A Study with Reference to Female Personal
Care Products
Ganesan Muruganantham, National Institute of Technology
S. Kaliyamoorthy, Alagappa University
Organized Retailing in India: an Empirical Study of Expected Trends
B.B. Goyal, Panjab University
SESSION BREAK | RECESO SESION
9:50 AM – 10:00 AM
THURSDAY, JANUARY 8, 2009
ROOM: WESTMINSTER C
8:00 AM – 9:50 AM
SESSION TRACK
ACCOUNTING AND ECONOMICS
SESSIO N CHAIR
Mostafa A El Shamy, Kuwait University
ENGLISH
The Determinant Factors of Internet Financial Reporting in Indonesia Stock Exchange
Luciana Spica Almilia, Gadjah Mada University - Yogyakarta
Earnings Management and Local vs International Accounting Standards of European
Public Firms
Wolfgang Aussenegg, Vienna University of Technology
Petra Inwinkl, Vienna University of Technology
Georg Schneider, University of Paderborn
Forecasting of Natural Rubber Ribbed Smoked Sheets No.3 (RSS3) Price in the
Agricultural Futures Exchange
Suppanunta Romprasert, Assumption University
The Association between Market Determined and Accounting Determined Risk
Measures and Income Reporting Under International GAAP
Mostafa A El Shamy, Kuwait University
Aisha Al Kandary, State Bureau of Accounting Kuwait
Reem Al- Ostath, Ministry of Planning Kuwait
9:50 AM – 10:00 AM
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
24
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
THURSDAY, JANUARY 8, 2009
ROOM: CHELSEA B
8:00 AM – 9:50 AM
SESSION TRACK
MULTIDISCIPLINARY
SESSIO N CHAIR
Alberto Elías Muñoz Santiago, Fundación Universidad del Norte
El Espectáculo de un Salón de Clases Dialógico
Esther Enríquez, Instituto Tecnológico de Ciudad Juárez
Eduardo Macías, Instituto Tecnológico de Ciudad Juárez
ESPAÑOL
Plan de Marketing Ron Viejo de Caldas
Dora Lilia Rodas Calles, Distribuidora La Sultana del Valle S.A.
La Administración de la Inteligencia Emocional en los Directivos de las IES públicasUABC
Karla Emilia Cervantes Collado, Universidad Autónoma del Estado de Baja California
Blanca Estela Córdova Quijada, Universidad Autónoma del Estado de Baja California
Rosa G. Heras Modad, Universidad Autónoma del Estado de Baja California
Perfil de la Mujer Emprendedora en Colombia
Alberto Elías Muñoz Santiago, Fundación Universidad del Norte
Massiel Carolina Henríquez Parodi, Fundación Universidad del Norte
Andrea Paola Brugés Pugliese, Fundación Universidad del Norte
Yajaira Argüelles Ballen, Fundación Universidad del Norte
9:50 AM – 10:00 AM
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
25
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
THURSDAY, JANUARY 8, 2009
ROOM: WESTMINSTER A
10:00 AM –11:50 AM
SESSION TRACK
MULTIDISCIPLINARY
SESSIO N CHAIR
Than Lam, Lockheed Martin Corporation
ENGLISH
An Assessment Tool to Measure Post Graduation Competencies and Skills Necessary
for Business College Graduates in the Workplace
Diane M. Holtzman, Richard Stockton College of New Jersey
Ellen Kraft, Richard Stockton College of New Jersey
Strategizing Communication Profile of Organization
Apoorva Bharadwaj, Institute of Management Technology
Innovation Process in Canadian and US Hotels
M. Shahadat Hossain, SUNY Potsdam
Uma Kumar, Carleton University
Vinod Kumar, Carleton University
Aligning Organizational Structures and Business Strategies: Review of SYNERGY’s
Horizontal Integration Approach
Than Lam, Lockheed Martin Corporation
Teresa M. Lao, University of Phoenix
SESSION BREAK | RECESO SESION
11:50 AM – 12:30 PM
THURSDAY, JANUARY 8, 2009
ROOM: WESTMINSTER C
10:00 AM – 11:50 AM
SESSION TRACK
FINANCE AND INTL. TRADE
SESSIO N CHAIR
Diaeldin Osman, Tougaloo College
ENGLISH
CAPM and APT Validation Test Before, During, and After Financial Crisis in Emerging
Market: Evidence from Indonesia
Erie Febrian, University of Padjadjaran
Aldrin Herwany, University of Padjadjaran
An Analysis of Korean FDI in Advanced Countries
Mannsoo Shin, Korea University
Boine Kim, Korea University
Predictability of Returns: A Case Study of Karachi Stock Exchange, Pakistan
Adnan Javed, Institute of Management Sciences
Muhammad Rafiq, Institute of Management Sciences
Uzma Atta, Institute of Management Sciences
Muhammad Atiq, Institute of Management Sciences
Dividend Policy in Saudi Arabia
Diaeldin Osman, Tougaloo College
Elsaudi Mohamed, Tougaloo College
11:50 AM –12:30 PM
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
26
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
THURSDAY, JANUARY 8, 2009
ROOM: CHELSEA B
10:00 AM – 11:50 AM
SESSION TRACK
MULTIDICIPLINARY
SESSIO N CHAIR
Jorge Hernández Palomino , Instituto Tecnológico de Ciudad Juárez
ESPAÑOL
The Dynamics of Change of Academic Groups: A Benchmarking Focuses-The Case of
Two Institutions of Higher Education/La Dinámica del Cambio de Cuerpos Académicos
Bajo un Enfoque de Benchmarking: El Caso de Dos Instituciones de Educación Superior
Azucena Leticia Herrera Aguado, Benemérita Universidad Autónoma de Puebla
Miguel Angel Ramírez Martínez, Universidad Juárez Autónoma de Tabasco
Las Relaciones Públicas Empresariales en Situaciones de Crisis
José Daniel Barquero Cabrero, Fundación Universitaria ESERP
Manuel Medina Elizondo, Universidad Autónoma de Coahuila
Ignacio González Sánchez, Universidad Nacional Autónoma de México (UNAM)
Victor Molina Morejón, Universidad Autónoma de Coahuila
The Relationship between Property Rights and Performance
Idana Salazar Terreros, University of La Rioja
Carmen Galve Górriz, Universidad de Zaragoza
(Presentación en Español)
Implantación del Balance Scorecard en las MIPYMES de la Industria de la Construcción
Jorge Hernández Palomino ., Instituto Tecnológico de Ciudad Juárez
José Luis Anaya, Instituto Tecnológico de Ciudad Juárez
11:50 AM – 12:30 PM
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
27
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
FRIDAY, JANUARY 9, 2009
ROOM: WESTMINSTER A
8:00 AM – 9:50 AM
SESSION TRACK
MANAGEMENT AND MARKETING
SESSIO N CHAIR
Janet Chew, Australian Catholic University (National)
ENGLISH
Free Spirits to Free Markets to Free Buying Behaviors: The Fragmentation of
Household Consumer Markets
Robert D. Green, Lynn University
Hui-Chu Chen, TransWorld Institute of Technology
Consumer Price Sensitivity and Low Price Guarantee Offers
Louis A. Tucci, The College of New Jersey
James A. Talaga, La Salle University
Sustainability and Growth: A Framework for Change
Sanjiv Sharma, Fairleigh Dickinson University
Kiron Sharma, Fairleigh Dickinson University
Using the Delphi Technique to Identify Key Factors That Shape the Human Resource
Architecture in the Australian Business Environment
Janet Chew, Australian Catholic University (National)
SESSION BREAK | RECESO SESION
9:50 AM – 10:00 AM
FRIDAY, JANUARY 9, 2009
ROOM: WESTMINSTER C
8:00 AM – 9:50 AM
SESSION TRACK
FINANCE AND INTERNATIONAL TRADE
SESSIO N CHAIR
John J Shon, Fordham University
ENGLISH
Partial Divestitures as an M&A Strategy: The Case of GMAC
Cristina Muise, Stonehill College
J. Richard Anderson, Stonehill College
A Comparison of Three Formerly Communist Countries Hungary, Romania and the
Ukraine Level of Economic Development as of The Summer of 2008
Morris K. Speter, Mercy College
An Economically and Environmentally Sustainable Business Model Initiative for Micro
Enterprise in Guatemala: Observations from Field Research
Angelina I. T. Kiser, University of the Incarnate Word
Norma Trevino, University of the Incarnate Word
Mike McVicker, University of the Incarnate Word
Why Do Debtholders Allow Firms to Enter into Negative Book Value Status? The Role
of Equityholders, Bargaining Power, and Accounting Conservatism
John J. Shon, Fordham University
9:50 AM – 10:00 AM
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
28
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
FRIDAY, JANUARY 9, 2009
ROOM: CHELSEA B
8:00 AM – 9:50 AM
SESSION TRACK
MULTIDISCIPLINARY
SESSIO N CHAIR
José de Jesús Espinoza, Instituto Tecnológico de Ciudad Juárez
ESPAÑOL
Evolución de las Estrategias en la Carrera de Informática Los Estilos de Aprendizaje
Julieta Saldivar, Universidad Autónoma del Estado de Baja California
Nicolasa Valenciana Moreno, Universidad Autónoma del Estado de Baja California
Karla Emilia Cervantes Collado, Universidad Autónoma del Estado de Baja California
Análisis del Proceso de Toma de Decisiones Financieras en las Empresas de
Barranquilla desde la Perspectiva del Desarrollo Moral
Alberto Elías Muñoz Santiago, Fundación Universidad del Norte
Rosa Milena Orozco Peñaloza, Fundación Universidad del Norte
María José Rosado Guerrero, Fundación Universidad del Norte
María Jimena Wilches De Angelis, Fundación Universidad del Norte
Factores Que Influyen en la Resistencia al Cambio en la Industria Automotriz
Leticia Morales, Instituto Tecnológico de Ciudad Juárez
Alberto Cárdenas Valenzuela, Instituto Tecnológico de Ciudad Juárez
La Demanda de Empleo en Baja California: Profesionalización y Salarios Mínimos
Luis Ramón Moreno Moreno, Universidad Autonoma de Baja California
Karla Susana Barrón Arreola, Universidad Autónoma de Nayarit
Estrategias Administrativas para Obtener Ventajas Competitivas en Centros
Hospitalarios
José Luis Anaya, Instituto Tecnológico de Ciudad Juárez
Jorge Hernández Palomino, Instituto Tecnológico de Ciudad Juárez
José de Jesús Espinoza, Instituto Tecnológico de Ciudad Juárez
9:50 AM – 10:00 AM
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
29
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
FRIDAY, JANUARY 9, 2009
ROOM: WESTMINSTER A
10:00 AM – 11:50 AM
MULTIDISCIPLINARY
SESSION TRACK
Elvira Mora Luján, Instituto Tecnológico de Ciudad Juárez
SESSIO N CHAIR
SPANISH
La Gestión del Conocimiento y los Equipos de Trabajo: Una Interrelación Necesaria
Francisco García Fernández, Universidad Autónoma de Tamaulipas, México
Jesús Lavín Verástegui, Universidad Autónoma de Tamaulipas, México
Maritza Alvarez Herrera, Universidad Autónoma de Tamaulipas, México
La Movilidad Académica y Estudiantil y sus Efectos en el Crecimiento y Desarrollo
Económico Regional
Luis Ramón Moreno Moreno, Universidad Autonoma de Baja California
Hilario De La Torre Pérez, Universidad Autonoma de Baja California
Ana Catalina Mejia Vélez, Universidad Autonoma de Baja California
Mujeres Directivas en las MPYMES de México
Jorge Hernández Palomino, Instituto Tecnológico de Ciudad Juárez
Análisis de la Problemática para la Optimización de las Exportaciones en México
Luis Alamilla Ocaña, Instituto Tecnológico de Ciudad Juárez
Elvira Mora Luján, Instituto Tecnológico de Ciudad Juárez
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
30
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
FRIDAY, JANUARY 9, 2009
ROOM: CHELSEA B
10:00 AM – 11:50 AM
SESSION TRACK
MULTIDISCIPLINARY
SESSIO N CHAIR
Emma Rosa Cruz Sosa, Universidad Autónoma de Puebla
Las Habilidades Matemáticas y Verbales de los Estudiantes Universitarios. Una
Aplicación del Análisis de varianza
Luis Ramón Moreno Moreno, Universidad Autonoma de Baja California
Karla Emilia Cervantes Collado, Universidad Autónoma del Estado de Baja California
Blanca Estela Córdova Quijada, Universidad Autónoma del Estado de Baja California
SPANISH
Evasión del Impuesto Sobre la Renta de Pequeños Contribuyentes
Alberto Cárdenas Valenzuela, Instituto Tecnológico de Ciudad Juárez
Leticia Morales González, Instituto Tecnológico de Ciudad Juárez
Jorge Balbuena Michel, Instituto Tecnológico de Ciudad Juárez
Empleo Calificado y Mercados de Trabajo: El Caso de Mexicali
Luis Ramón Moreno Moreno, Universidad Autonoma de Baja California
Karla Susana Barrón Arreola, Universidad Autónoma de Nayarit
Gonzalo Llamas Bañuelos, Universidad Autonoma de Baja California
Inversión en Tecnologías de Información en Empresas de Manufactura, un Análisis
Costo Beneficio
José de Jesús Espinoza, Instituto Tecnológico de Ciudad Juárez
Jorge Hernández Palomino , Instituto Tecnológico de Ciudad Juárez
Exceso de Instituciones de Educación Superior en Puebla, México: Solución o Problema
al Desempleo y Subempleo
Emma Rosa Cruz Sosa, Universidad Autónoma de Puebla
Patricia Eugenia García Castro, Universidad Autónoma de Puebla
Laura Gatica Barrientos, Universidad Autónoma de Puebla
Ana Revuelta Jáuregui, Benemérita Universidad Autónoma de Puebla
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
31
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
FRIDAY, JANUARY 9, 2009
ROOM: WESTMINSTER C
10:00 AM – 11:50 AM
SESSION TRACK
ACCOUNTING AND FINANCE
SESSIO N CHAIR
Vinicio de Souza e Almeida, COPPEAD Graduate School of Business – UFRJ
Corporate Disclosures after the 9/11 Terrorist Attacks
John J. Shon, Fordham University
ENGLISH
Cash Management Involving Set-Dependent Cost Structures
Michael Wagner, Hanken School of Economics
Revised Capital Assets Pricing Model: An Improved Model for forecasting Risk and
Return
Fraydoon Rahnamay Roodposhti, Islamic Azad University of Tehran
Zahra Amirhossein, Islamic Azad University of Tehran
The New Method for Calculating Company’s Solvency
Jinchang Zhang, The Chinese Academy of Social Sciences
Are Betas Best? The Correlation Structure on Brazilian Equity Market
Vinicio de Souza e Almeida, COPPEAD Graduate School of Business - UFRJ
SESSION BREAK | RECESO SESION
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
32
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
OTHER PARTICIPATING INDIVIDUALS
IBFR STAFF
Mercedes Jalbert, Conference Chair, The IBFR
Terrance Jalbert, Academic Editor, The IBFR
Johanna Viquez Coto, Spanish Liaison, The IBFR
Stephannie Viquez Coto, Office Assistant, The IBFR
Maria T. Coto, Office Assistant, The IBFR
Maritza Madriz, Office Assistant, The IBFR
NON PRESENTING PARTICIPANTS
We would like to especially thank the following individuals who will be attending the
conference. We appreciate your support and contributions to the conference.
Faustina Osei, Forestry Commission-Ghana
Evans Nosakhare Unukoje, Armed Response Squad
Ahmed Haruna, Globe Trade Insurance Brokers Ltd.
Michael Erhunmwunse, Globe Trade Insurance Brokers Ltd.
Elena Pripisnova, Kansas State University
Friday Godspower Ofuonye, Modern Trend Global Ltda
Johnbull Onoriaru Omimi, Modern Trend Global Ltda
Oluwaseun Adebayo, ADS Data Services Ltd
Mohammed Kamel
Kayode Ehis Airhienbuwa, Haisaco & Associates
Joshua Timilehin Omoruyi, Haisaco & Associates
Adetokunbo Adeyemi Raheem, Haisaco & Associates
Ben Ballay, University of Mary Hardin-Baylor
Richard A. Essah, Thames Valley University
Naser Ameti, Government of the Republic of Macedonia
Ilham Ismani, Government of the Republic of Macedonia
Armir Sadiki, Government of the Republic of Macedonia
Zeqir Zeqiri, Government of the Republic of Macedonia
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
AWARDS
Academic Leadership Award
This award is given in recognition of an ongoing commitment to faculty development
and in appreciation of research support provided to the academic communities.
Congratulations to:
Economics Department
Ohio University-Chillicothe
American University of Sharjah
Facultad de Contaduría & Administración Unidad Terreón
Universidad Autónoma de Coahuila
Graduate School of Business
Fordham University
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Outstanding Research Award Winners
The following papers have been awarded the Outstanding Research Award. Congratulations to
the authors for their hard work and quality manuscripts. Winners of the Outstanding Research
Award will be offered publication in one of our Journals. About 19 percent of submitted papers
were given the Award. We offer our sincere congratulations to the award winners.
INTERNATIONAL JOURNAL OF MANAGEMENT AND MARKETING RESEARCH
Innovation and the Value of Failure
William Townsend, Jacksonville University
Examining the Effects of Leadership Styles on Knowledge-Based Customer Relationship Management
Implementation
Li Yueh Andy Chen, MingDao University
Ying Lee, MingDao University
F. Barry Barnes, Nova Southeastern University
Wen-Tsan Tseng, MingDao University
Analyzing Differences between Consumers’ Evaluations Of European Cities
Zehra Bozbay, Istanbul University
Hilal Ozen, Istanbul University
INTERNATIONAL JOURNAL OF BUSINESS AND FINANCE RESEARCH
CAPM and APT Validation Test Before, During, and After Financial Crisis in Emerging Market:
Evidence from Indonesia
Erie Febrian, University of Padjadjaran
Aldrin Herwany, University of Padjadjaran
How Does the Canadian Stock Market React to the U.S. Fed’s Policy within NAFTA?
Hamid Shahrestani, Ohio University-Chillicothe
Nahid Kalbasi Anaraki, Islamic Azad University of Tehran
The Transition, Financial Systems and Macro Level Analysis of Finance-Growth Link
Khurshid Djalilov, King's College London
Jenifer Piesse, King's College London
Can Stock Price Momentum Be Explained by Anchoring?
Felix Prothmann, University of Hohenheim
Dividend Policy in Saudi Arabia
Diaeldin Osman, Tougaloo College
Elsaudi Mohamed, Tougaloo College
The Real Exchange Rate Volatility and U.S. Exports: An Empirical Investigation
E.M. Ekanayake, Bethune-Cookman University
John R. Ledgerwood, Embry-Riddle Aeronautical University
Sabrina D’Souza, Bethune-Cookman University
Corporate Disclosures after the 9/11 Terrorist Attacks
John J. Shon, Fordham University
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
35
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
GLOBAL JOURNAL OF BUSINESS RESEARCH
Qualifications And Criterions Required by Public Auditors - the Case of Jordan - An Empirical Study
Hussein A. Khasharmeh, Bahrain University
Using the Delphi Technique to Identify Key Factors That Shape the Human Resource Architecture in
the Australian Business Environment
Janet Chew, Australian Catholic University (National)
Organized Retailing in India: an Empirical Study of Expected Trends
B.B. Goyal, Panjab University
Meghna Aggarwal, Panjab University
Using Artificial Neural Networks for Income Convergence
Kayhan Koleyni, Islamic Azad University of Khorasgan(Isfahan)
Implementing a Strategic Management System at the Port Authority of Valencia: Case Study of the
Balanced Scorecard
José Antonio Aparisi-Caudeli, Universidad de Valencia-España
Arturo Giner Fillol, Autoridad Portuaria de Valencia España
Eva María Pérez-García, Fundación Valenciaport
Parameter Estimation Error Reduction: A Comparison with Resampling between Pre and Post
Modern Theory Model
Giuseppe Galloppo, University of di Roma Tor Vergata
Was the 2008 Financial Crisis That Led to a Mortgage and Stock Market Meltdown Caused by a Lack
of Corporate Ethics?
Victor Lewis, National University
Kenneth D. Kay, National University
Chandrika Kelso, National University
James Larson, National University
Innovation Process in Canadian and US Hotels
M. Shahadat Hossain, SUNY Potsdam
Uma Kumar, Carleton University
Vinod Kumar, Carleton University
The Development of Taiwan's Accountancy Profession: Socio-economic Perspective
Chih-shun Hsu, Tamkang University & Essex University
REVISTA INTERNATIONAL ADMINISTRACION & FINANZAS
Mujeres Directivas en las MPYMES de México
Jorge Hernández P., Instituto Tecnológico de Ciudad Juárez
Las Relaciones Públicas Empresariales en Situaciones de Crisis
José Daniel Barquero Cabrero, Fundación Universitaria ESERP
Manuel Medina Elizondo, Universidad Autónoma de Coahuila
Ignacio González Sánchez, Universidad Nacional Autónoma de México
Victor Molina Morejón, Universidad Autónoma de Coahuila
La Satisfacción de los Empleados de las Operadoras Turísticas en la Ciudad de Cancún: Un Estudio
para Incrementar su Competitividad
Lucila Zarraga Cano, Universidad del Caribe
Victor Molina Morejón, Universidad Autónoma de Coahuila- Torreón
Enrique Corona Sandoval, Universidad del Caribe
The Dynamics of Change of Academic Groups: A Benchmarking Focuses-The Case of Two Institutions
of Higher Education/La Dinámica del Cambio de Cuerpos Académicos Bajo un Enfoque de
Benchmarking: El Caso de Dos Instituciones de Educación Superior
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Azucena Leticia Herrera Aguado, Benemérita Universidad Autónoma de Puebla
Miguel Angel Ramírez Martínez, Universidad Juárez Autónoma de Tabasco
Análisis del Proceso de Toma de Decisiones Financieras en las Empresas de Barranquilla desde la
Perspectiva del Desarrollo Moral
Alberto Elías Muñoz Santiago, Fundación Universidad del Norte
Rosa Milena Orozco Peñaloza, Fundación Universidad del Norte
María José Rosado Guerrero, Fundación Universidad del Norte
María Jimena Wilches De Angelis, Fundación Universidad del Norte
Capacidades Tecnológicas Regionales y Su Medición: El Caso del Noreste de México
Francisco García Fernández, Universidad Autónoma de Tamaulipas-México
José Angel Sevilla Morales, Universidad Autónoma de Tamaulipas-México
Oscar Gonzalez Colunga, Universidad Autónoma de Tamaulipas-México
Ana Luz Zorrilla del Castillo, Universidad Autónoma de Tamaulipas-México
ACCOUNTING AND TAXATION
Impact of Gender Diversity on the Extent of Voluntary Disclosures in Annual Reports
Aminah Nalikka, University of Vaasa, Finland
The Determinant Factors of Internet Financial Reporting in Indonesia Stock Exchange
Luciana Spica Almilia, Gadjah Mada University - Yogyakarta
BUSINESS EDUCATION AND ACCREDITATION
An Economically and Environmentally Sustainable Business Model Initiative for Micro Enterprise in
Guatemala: Observations from Field Research
Angelina I. T. Kiser, University of the Incarnate Word
Norma Trevino, University of the Incarnate Word
Mike McVicker, University of the Incarnate Word
Leading the Learning Organization
Sapna Rijal, Purbanchal University
An Exploratory Analysis in Incorporating Customer Experience Frameworks within The Marketing
and Management of EMBA Programs
Francis Petit, Fordham University
Best in Session Award Winners
Measuring Managerial Efficiency: A Balanced Approach
Anna Svirina, Kazan State Technical University
Change Management- The Necessity of the Existence of Change
Laura-Georgeta Tanasoaica, Romanian- American University, Bucharest
The Development of Taiwan's Accountancy Profession: Socio-economic Perspective
Chih-shun Hsu, Tamkang University & Essex University
Analyzing Differences between Consumers’ Evaluations Of European Cities
Zehra Bozbay, Istanbul University
Hilal Ozen, Istanbul University
The Fair Value against the Historical Cost
Ionica Holban (Oncioiu), Alexandru Ioan Cuza University Iasi and ASE Bucharest
Florin Razvan Oncioiu, University of Agronomic Sciences and Veterinary Medicine of Bucharest Romania
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
37
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Relationship between Information, Quality and Prices: Some Relative Statistics from Albanian
Tourism Industry
Ines Dika, University of Kamez
Perceived Quality, Satisfaction and Customer Loyalty: An Empirical Study in the Senior-Care
Organizations in Rural Areas of Central Taiwan
Hsing-Yun Chang, Northwestern Polytechnic University
Cho-Pu Lin, Northwestern Polytechnic University
Meng-Yun Tsou, Northwestern Polytechnic University
Chien-Ting Chen, Fortune Institute of Technology College
Innovación y Escalamiento de Procesos y Productos en una Empresa Maquiladora de Auto Partes en
el Norte de México
Ricardo Melgoza Ramos, Universidad Autónoma de Ciudad Juárez
Reducing the Cost of Crime through Volunteer Citizen Patrol and Reserve Police Officers
James Larson, National University
Chandrika Kelso, National University
Victor Lewis, National University
Kenneth D. Kay, National University
The Transition, Financial Systems and Macro Level Analysis of Finance-Growth Link
Khurshid Djalilov, King's College London
Jenifer Piesse, King's College London
Trade Openness and the Environment
Jay Squalli, American University of Sharjah
The Image of Mauritius as a Cultural Tourism Destination
Perunjodi Naidoo, University of Technology, Mauritius
Soolakshna D. Lukea Bhiwajee, University of Technology, Mauritius
Prabha Ramseook-Munhurrun, University of Technology, Mauritius
The Impact of Global Accounting Standards on Foreign and United States Multinational Corporations
Anne B. Fosbre, Georgian Court University
Ellen Kraft, Richard Stockton College of New Jersey
Paul B. Fosbre, New Jersey City University
Impacto del Capital Humano en la Generación de Valor Económico en Una Organización
Carlos Eduardo Herrera Avendaño, UNAM & Universidad Autónoma de Tlaxcala
Omar Ernesto Terán Varela, Centro Universitario UAEM Amecameca
Succession Planning: Current and Future
Susan J. Kowalewski, D'Youville College
Linda Moretti, D'Youville College
How Do Banks Resolve Firms’ Financial Distress? Evidence from Japan
Naohisa Goto, The University of Kitakyushu
Konari Uchida, Kyushu University
La Satisfacción de los Empleados de las Operadoras Turísticas en la Ciudad de Cancún: Un Estudio
para Incrementar su Competitividad
Lucila Zarraga Cano, Universidad del Caribe
Victor Molina Morejón, Universidad Autónoma de Coahuila
Enrique Corona Sandoval, Universidad del Caribe
A Theoretical Review of Service Quality Measurement and Satisfaction
Prabha Ramseook-Munhurrun, University of Technology, Mauritius
Ramesh Durbarry, University of Technology, Mauritius
Perunjodi Naidoo, University of Technology, Mauritius
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
38
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Profit Efficiency and Productivity of Vietnamese Banks: A New Index Approach
Daehoon Nahm, Macquarie University
Ha Thu Vu, Macquarie University
Celebrity Effect on Brand Positioning - A Study with Reference to Female Personal Care Products
Ganesan Muruganantham, National Institute of Technology
S. Kaliyamoorthy, Alagappa University
Earnings Management and Local vs International Accounting Standards of European Public Firms
Wolfgang Aussenegg, Vienna University of Technology
Petra Inwinkl, Vienna University of Technology
Georg Schneider, University of Paderborn
Perfil de la Mujer Emprendedora en Colombia
Alberto Elías Muñoz Santiago, Fundación Universidad del Norte
Massiel Carolina Henríquez Parodi, Fundación Universidad del Norte
Andrea Paola Brugés Pugliese, Fundación Universidad del Norte
Yajaira Argüelles Ballen, Fundación Universidad del Norte
Dividend Policy in Saudi Arabia
Diaeldin Osman, Tougaloo College
Elsaudi Mohamed, Tougaloo College
Las Relaciones Públicas Empresariales en Situaciones de Crisis
José Daniel Barquero Cabrero, Fundación Universitaria ESERP
Manuel Medina Elizondo, Universidad Autónoma de Coahuila
Ignacio González Sánchez, Universidad Nacional Autónoma de México (UNAM)
Victor Molina Morejón, Universidad Autónoma de Coahuila
Sustainability and Growth: A Framework for Change
Sanjiv Sharma, Fairleigh Dickinson University
Kiron Sharma, Fairleigh Dickinson University
Why Do Debtholders Allow Firms to Enter into Negative Book Value Status? The Role of
Equityholders, Bargaining Power, and Accounting Conservatism
John J. Shon, Fordham University
Estrategias Administrativas para Obtener Ventajas Competitivas en Centros Hospitalarios
José Luis Anaya, Instituto Tecnológico de Ciudad Juárez
Jorge Hernández Palomino, Instituto Tecnológico de Ciudad Juárez
José de Jesús Espinoza, Instituto Tecnológico de Ciudad Juárez
Análisis de la Problemática para la Optimización de las Exportaciones en México
Luis Alamilla Ocaña, Instituto Tecnológico de Ciudad Juárez
Elvira Mora Luján, Instituto Tecnológico de Ciudad Juárez
Evasión del Impuesto Sobre la Renta de Pequeños Contribuyentes
Alberto Cárdenas Valenzuela, Instituto Tecnológico de Ciudad Juárez
Leticia Morales González, Instituto Tecnológico de Ciudad Juárez
Jorge Balbuena Michel, Instituto Tecnológico de Ciudad Juárez
Exceso de Instituciones de Educación Superior en Puebla, México: Solución o Problema al Desempleo
y Subempleo
Emma Rosa Cruz Sosa, Universidad Autónoma de Puebla
Patricia Eugenia García Castro, Universidad Autónoma de Puebla
Laura Gatica Barrientos, Universidad Autónoma de Puebla
Ana Revuelta Jáuregui, Benemérita Universidad Autónoma de Puebla
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
39
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Are Betas Best? The Correlation Structure on Brazilian Equity Market
Vinicio de Souza e Almeida, COPPEAD Graduate School of Business - UFRJ
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2009
Index of Participants
Adebayo, Oluwaseun ............................................. 33
Adeyemi Raheem, Adetokunbo ............................ 33
Aggarwal, Meghna .................................................. 36
Airhienbuwa, Kayode Ehis .................................... 33
Al Kandary, Aisha ................................................... 24
Al- Ostath, Reem .................................................... 24
Alamilla Ocaña, Luis ........................................ 30, 39
Almeida, Vinicio de Souza e ............................. 32, 40
Alonso Nuez, María Jesús ...................................... 16
Alvarez González, Carmen Lucila ........................ 16
Alvarez Herrera, Maritza....................................... 30
Álvarez-González, Carmen Lucila ........................ 13
Ameti, Naser ........................................................... 33
Amirhossein, Zahra ................................................ 32
Anaya, José Luis ......................................... 27, 29, 39
Anderson, J. Richard ............................................. 28
Aparecido Alves, Lucilio Rogerio ......................... 14
Aparisi-Caudeli, José Antonio ........................ 13, 36
Arciga Hernández, Erica........................................ 20
Argüelles Ballen, Yajaira ................................ 25, 39
Atiq, Muhammad .................................................... 26
Atta, Uzma .............................................................. 26
Aussenegg, Wolfgang ....................................... 24, 39
Bakurally, Nishraat ................................................ 24
Balbuena Michel, Jorge ................................... 31, 39
Ballay, Ben .............................................................. 33
Bambang, Rudyanto ............................................... 19
Barnes, F. Barry .................................. 21, 23, 24, 35
Barquero Cabrero, José Daniel ................ 27, 36, 39
Barrón Arreola, Karla Susana ......................... 29, 31
Bharadwaj, Apoorva .............................................. 26
Bojinova, Emma ...................................................... 23
Boldin, Robert J ....................................................... 8
Bouraoui, Taoufik ................................................... 14
Bozbay, Zehra ............................................. 14, 35, 37
Braun, Jaren J ........................................................ 21
Bravo Zanoguera, Loreto María ............................ 22
Bribiescas-Silva, Francisco Arturo ....................... 13
Briley, James E ......................................................... 8
Brinkman, John......................................................... 8
Bruce, Grady ............................................................. 8
Brugés Pugliese, Andrea Paola ....................... 25, 39
Bustamante Valenzuela, Ana Cecilia .................. 22
Bustillos Durán, Sandra ......................................... 16
Cabrera Bernal, Jose Luis ..................................... 22
Cairo, Raymond ........................................................ 8
Cardenas Rueda, Oscar Alfredo ........................... 22
Cárdenas Valenzuela, Alberto .................. 29, 31, 39
Cardozo Sánchez, Neyda ......................................... 9
Carlin, Tyrone M ..................................................... 15
Cervantes Collado, Karla Emilia ........ 20, 25, 29, 31
Chang, Hsing-Yun ....................................... 14, 16, 38
Chen, Chien-Ting .............................................. 16, 38
Chen, Hui-Chu......................................................... 28
Chen, Li Yueh Andy .............................. 21, 23, 24, 35
Cheng, Lixin ............................................................ 18
Chew, Janet ....................................................... 28, 36
Chukwuogor-Ndu, Chiaku ........................................ 8
Comite, Obaldo ...................................................... 14
Córdova Quijada, Blanca Estela .........20, 22, 25, 31
Corona Sandoval, Enrique ........................ 22, 36, 38
Corral Quintero, Esther Eduviges....................... 22
Corrar, Luiz João ................................................... 14
Coto, Maria T.......................................................... 33
Cruz Sosa, Emma Rosa .................................. 31, 39
Cuevas-Contreras, Tomás J.................................. 13
D’Souza, Sabrina .............................................. 18, 35
De La Torre Pérez, Hilario ................................... 30
del Río Cortina, Jorge Luís ..................................... 9
Deszczyński, Bartosz ............................................. 13
Deszczyński, Przemyslaw ..................................... 13
Dika, Ines .......................................................... 15, 38
Djalilov, Khurshid ...................................... 17, 35, 38
Durbarry, Ramesh ............................................ 23, 38
Ekanayake, E.M ............................................ 8, 18, 35
Ekiz, Erdoğan H ........................................................ 8
El Shamy, Mostafa A ............................................. 24
Enríquez, Esther .................................................... 25
Erhunmwunse, Michael ......................................... 33
Espinoza, José de Jesús ......................... 29, 31, 39
Essah, Richard A. ................................................... 33
Febrian, Erie..................................................... 26, 35
Finch, Nigel ............................................................ 15
Fleischman, Gary M ................................................. 8
Fong Reynoso, Carlos .............................................. 9
Fosbre, Anne B ............................................. 9, 19, 38
Fosbre, Paul B.................................................. 19, 38
Gabroveanu, Emilia ............................................... 15
Galloppo, Giuseppe ................................... 17, 21, 36
Galve Górriz, Carmen ............................... 13, 16, 27
García Castro, Patricia Eugenia .................... 31, 39
García Fernández, Francisco ................... 20, 30, 37
Gassiy, Violetta ...................................................... 23
Gatica Barrientos, Laura ................................ 31, 39
Gautam, Amit ......................................................... 18
Ghosh, Debomita ................................................... 15
Giner Fillol, Arturo .......................................... 13, 36
Godfrey, Michael ..................................................... 9
Gong, Qiang .............................................................. 8
Gonzalez Colunga, Oscar ................................ 20, 37
González Sánchez, Ignacio ....................... 27, 36, 39
Gorica, Klodiana .................................................... 15
Goto, Naohisa ................................................... 21, 38
Goyal, B.B ......................................................... 24, 36
Green, Robert D..................................................... 28
H Ekiz, Erdoğan ........................................................ 9
Haruna, Ahmed ...................................................... 33
Henríquez Parodi, Massiel Carolina .............. 25, 39
Heras Modad, Rosa G. ........................................... 25
Hernández Palomino, Jorge 9, 27, 29, 30, 31, 36, 39
Hernández Trasobares, Alejandro ...................... 13
Herrera Aguado, Azucena Leticia ................. 27, 37
Herrera Avendaño, Carlos Eduardo .............. 20, 38
Herwany, Aldrin ............................................... 26, 35
Holban (Oncioiu), Ionica................................. 15, 37
Holtzman, Diane M ................................................ 26
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
Hossain, M. Shahadat....................................... 26, 36
Hsu, Chih-shun ............................................ 14, 36, 37
Hutchison, Paul D ..................................................... 8
Inwinkl, Petra ................................................... 24, 39
Isaac, Robert ............................................................. 9
Ismani, Ilham .......................................................... 33
Jahera Jr., John S .................................................... 8
Jalbert, Mercedes .......................................... 3, 4, 33
Jalbert, Terrance ................................................... 33
Jantan, M. Asri........................................................ 19
Javed, Adnan .......................................................... 26
Jiménez T, Carmen Patricia ................................... 9
Jiménez-Terrazas, Carmen Patricia .................... 13
Johlke, Mark C.......................................................... 8
Kalbasi Anaraki, Nahid .................................... 21, 35
Kaliyamoorthy, S .............................................. 24, 39
Kamel, Mohammed ................................................ 33
Kay, Kenneth D ..................................... 17, 19, 36, 38
Kelso, Chandrika .................................. 17, 19, 36, 38
Khasharmeh, Hussein A ................................... 19, 36
Kim, Boine ............................................................... 26
Kim, Young .............................................................. 17
Kiser, Angelina I. T .......................................... 28, 37
Koleyni, Kayhan ................................................ 15, 36
Kowalewski, Susan J ........................................ 21, 38
Kraft, Ellen .................................................. 19, 26, 38
Kripa, Dorina ........................................................... 16
Krizova, Zuzana ...................................................... 14
Kumar, Uma ...................................................... 26, 36
Kumar, Vinod .................................................... 26, 36
Lam, Than ............................................................... 26
Lao, Teresa M ......................................................... 26
Larson, James ....................................... 17, 19, 36, 38
Lavín Verástegui, Jesús ......................................... 30
Ledgerwood, John R .................................. 18, 21, 35
Lee, Ying................................................ 21, 23, 24, 35
Leone, Joshua ................................................... 13, 16
Lewis, Victor ......................................... 17, 19, 36, 38
Liang, Rong-Da........................................................ 19
Lin, Cho-Pu .................................................. 14, 16, 38
Lin, I-Hsiu ................................................................ 19
Lin, Yen-Ting........................................................... 14
Llamas Bañuelos, Gonzalo .................................... 31
Luci, Edlira .............................................................. 16
Lukea Bhiwajee, Soolakshna D........... 17, 19, 24, 38
Ma, Luying ............................................................... 14
Ma, Zhengwei .......................................................... 14
Macías, Eduardo ..................................................... 25
Madriz, Maritza ....................................................... 33
Marek, Petr ............................................................... 9
Marquez Miramontes, Blanca ............................... 16
Márquez-Miramontes, Blanca Lidia ..................... 13
McVicker, Mike ................................................. 28, 37
Medina Elizondo, Manuel ........................... 27, 36, 39
Mejia Vélez, Ana Catalina..................................... 30
Melgoza Ramos, Ricardo ................................. 16, 38
Mironescu, Alexandra ............................................ 15
Mohamed, Elsaudi ...................................... 26, 35, 39
Molina Morejón, Victor .................. 22, 27, 36, 38, 39
Montana, Patrick J ................................................. 21
Mora Luján, Elvira ........................................... 30, 39
PROGRAM 2009
Morales González, Leticia .............................. 31, 39
Morales, Leticia ..................................................... 29
Moreno Moreno, Luis Ramón ...............20, 29, 30, 31
Moretti, Linda .................................................. 21, 38
Muise, Cristina ....................................................... 28
Muñoz Santiago, Alberto Elías ..........25, 29, 37, 39
Muruganantham, Ganesan .............................. 24, 39
Nahm, Daehoon................................................ 23, 39
Naidoo, Perunjodi...........................17, 19, 23, 24, 38
Naimi, Linda ......................................................... 8, 9
Naimi, M.T ............................................................ 8, 9
Nalikka, Aminah ............................................... 19, 37
Nica, Elvira ............................................................. 15
Ofuonye, Friday Godspower ................................ 33
Omimi, Johnbull Onoriaru .................................... 33
Omoruyi, Joshua Timilehin .................................. 33
Oncioiu, Florin Razvan .................................... 15, 37
Orozco Peñaloza, Rosa Milena ....................... 29, 37
Osei, Faustina ........................................................ 33
Osman, Diaeldin ......................................... 26, 35, 39
Ozen, Hilal .................................................. 14, 35, 37
Pemberthy, Luz Stella ............................................ 9
Pérez-García, Eva María ................................. 13, 36
Perlingeiro, Bruna ................................................. 14
Petit, Francis .............................................. 21, 23, 37
Piesse, Jenifer ........................................... 17, 35, 38
Polák, Petr ................................................................ 8
Pripisnova, Elena ................................................... 33
Prothmann, Felix ............................................. 23, 35
Pun, Siu Kay............................................................ 16
Radneantu, Nicoleta ............................................. 15
Rafiq, Muhammad.................................................. 26
Rahnamay Roodposhti, Fraydoon ........................ 32
Ramírez Martínez, Miguel Angel.................... 27, 37
Ramseook-Munhurrun, Prabha ......17, 19, 23, 24, 38
Rance, Robin ............................................................ 9
Revuelta Jáuregui, Ana .................................. 31, 39
Rijal, Sapna ...................................................... 16, 37
Rodas Calles, Dora Lilia ........................................ 25
Romprasert, Suppanunta ...................................... 24
Rosado Guerrero, María José ......................... 29, 37
Roy, Abhijit .............................................................. 8
Rupprecht, Manuel ................................................ 23
Sadiki, Armir........................................................... 33
Salazar Terreros, Idana ........................................ 27
Salazar, Andres C..................................................... 8
Saldivar, Julieta ............................................... 20, 29
Schneider, Georg ............................................. 24, 39
Sevilla Morales, José Angel ............................ 20, 37
Sevrani, Kozeta ...................................................... 15
Shahrestani, Hamid .......................................... 21, 35
Sharma, Kiron................................................... 28, 39
Sharma, R. R. K...................................................... 13
Sharma, Sanjiv ................................................. 28, 39
Shaw, Bill .................................................................. 8
Shin, Mannsoo ........................................................ 26
Shon, John J...........................................28, 32, 35, 39
Smith-Hunter, Andrea ..................................... 13, 16
Speter, Morris K. .................................................... 28
Spica Almilia, Luciana..................................... 24, 37
Squalli, Jay ....................................................... 18, 38
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
42
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
Stan, Roxana ........................................................... 15
Stewart, Jonathan D ................................................ 8
Svirina, Anna ..................................................... 13, 37
Swagerman, Dirk ...................................................... 8
Talaga, James A ..................................................... 28
Tanasoaica, Laura-Georgeta .......................... 13, 37
Terán Varela, Omar Ernesto ..................... 20, 22, 38
Townsend, William........................................... 13, 35
Trevino, Norma................................................. 28, 37
Tseng, Fang-Mei ..................................................... 17
Tseng, Wen-Tsan .............................................. 21, 35
Tsou, Meng-Yun .......................................... 14, 16, 38
Tucci, Louis A ......................................................... 28
Uchida, Konari .................................................. 21, 38
Unukoje, Evans Nosakhare.................................... 33
Valenciana Moreno, Nicolasa ............................... 29
Valenciana Moreno, Plácido ................................. 22
Verma, Mayank ....................................................... 13
PROGRAM 2009
Villarreal Larrinaga, Oskar ..................................... 9
Viquez Coto, Johanna ........................................... 33
Viquez Coto, Stephannie ...................................... 33
Vu, Ha Thu ........................................................ 23, 39
Wagner, Michael .................................................... 32
Wang, Jianfeng ...................................................... 18
Warmika, Gde Ketut ............................................. 19
Wilches De Angelis, María Jimena ................ 29, 37
Wu, Hsueh-Ying ...................................................... 14
Wulf Betancourt, Erico ........................................... 9
Wulf, Erico ................................................................ 9
Yang, Wen-Hui ....................................................... 14
Yu, Hang.................................................................. 17
Yu, Jing-Rung ......................................................... 17
Zarraga Cano, Lucila ................................. 22, 36, 38
Zeqiri, Zeqir ........................................................... 33
Zhang, Jinchang ..................................................... 32
Zorrilla del Castillo, Ana Luz ......................... 20, 37
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
43
The Institute for Business and Finance Research
Universities, Institutions and Firms Represented
Abilene Christian University
ADS Data Services Ltd
ALA Group, Inc
Alagappa University
Aletheia University on Matou Campus
Alexandru Ioan Cuza Univ. Iasi and ASE
Bucharest
American University of Sharjah
Armed Response Squad
Assumption University
Auburm University
Australian Catholic University (National)
Autoridad Portuaria de Valencia España
Bahrain University
Benemérita Univ. Autónoma de Puebla
Bethune-Cookman University
Bradley University
CAG University-Adana
California State University, Fullerton
Canisius College
Carleton University
Centro Universitario UAEM Amecameca
Colegio de Estudios de la Ciudad de México
Colegio de Estudios de Postgrado de la Cd. de
México
COPPEAD Graduate School of Business - UFRJ
Cyprus International University
Distribuidora La Sultana del Valle S.A.
Dumlupinar University
D'Youville College
Eastern Connecticut State University
Eastern Mediterranean University
Edinboro University of Pennsylvania
Embry-Riddle Aeronautical University
Fairleigh Dickinson University
Fordham University
Forestry Commission-Ghana
Fortune Institute of Technology College
Frankfurt School of Finance & Management
Fundación Universidad del Norte
Fundación Universitaria ESERP
Fundación Univ Tec. Comfenalco
Fundación Valenciaport
Gadjah Mada University - Yogyakarta
Georgian Court University
Globe Trade Insurance Brokers Ltd.
Government of the Republic of Macedonia
Haisaco & Associates
Hanken School of Economics
Indian Institute of Technology Kanpur
Indiana University of Pennsylvania
Institute of Management Sciences
Institute of Management Technology
Instituto Tecnológico de Ciudad Juárez
Islamic Azad University of Khorasgan(Isfahan)
Islamic Azad University of Tehran
Istanbul University
Jacksonville University
Kansas State University
Kazan State Technical University
King's College London
Korea University
Kyushu University
La Salle University
Liverpool Hope University
Lockheed Martin Corporation
Lynn University
Macquarie University, Australia
Mansfield University of Pennsylvania
Masaryk University Brno
Mercy College
MingDao University
Ministry of Planning Kuwait
Modern Trend Global Ltda
Nanyang Technological University
National Chi Nan University
National Dong Hwa University-Taiwan
National Institute of Technology
National Law University, Jodhpur
National Penghu University-Taiwan
National University
New Jersey City University
Northeastern State University
Northern New Mexico College
Northwestern Polytechnic University
Nova Southeastern University
Ohio University-Chillicothe
Panjab University
Peking University
Poznań University of Economics
Purbanchal University
Purdue University
Richard Stockton College of New Jersey
Romanian- American University, Bucharest
School of Management Sciences
Shenandoah University
Siena College
State Bureau of Accounting Kuwait
Stonehill College
SUNY Potsdam
Tamkang University & Essex University
Thames Valley University
The Academy of Economic Studies, Bucharest
The Chinese Academy of Social Sciences
The College of New Jersey
The Hong Kong Polytechnic University
The University of Kitakyushu
The University of Sydney, Australia
Tougaloo College
TransWorld Institute of Technology
Udayana University
UNAM & Universidad Autónoma de Tlaxcala
Unicersity of Kamez
Universidad Autónoma de Baja California
Universidad Autónoma de Ciudad Juárez
Universidad Autónoma de Coahuila- Torreón
Universidad Autónoma de Mexico
Universidad Autónoma de Nayarit
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
44
The Institute for Business and Finance Research
Universidad Autónoma de Puebla
Universidad Autónoma de Tamaulipas, México
Universidad Autónoma del Estado de Baja
California
Universidad De Guadalajara
Universidad de Valencia-España
Universidad de Zaragoza
Universidad del Pais Vasco
Universidad del Caribe
Universidad del Cauca
Universidad Juárez Autónoma de Tabasco
Universidad Nacional Autónoma de México
Universidad Nacional Experimental de Táchira
Univ. of Agronomic Sciences & Vet. Medicine of
Bucharest Romania
University of Bahrain
University of Calabria
University of Calgary
University of di Roma Tor Vergata
University of Economics-Prague
University of Groningen
University of Hohenheim
University of Illinois at Urbana Champaign
University of La Rioja
University of La Serena
University of Mary Hardin-Baylor
University of North Texas
University of Paderborn
University of Padjadjaran
University of Paris 10
University of Phoenix
University of Sao Paulo
University of Scranton
University of Surrey
University of Technology, Mauritius
University of Texas- Austin
University of the Incarnate Word
University of the Incarnate Word
University of the Incarnate Word
University of Tirana-Albania
University of Tor Vergata Rome
University of Vaasa, Finland
University of Wisconsin Oshkosh
University of Wyoming
Vienna University of Technology
VSB-TU Ostrava
Wako University
Yuan Ze University
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
45
The Institute for Business and Finance Research
Countries Represented
Albania
Australia
Austria
Brazil
Canada
Chile
China
Colombia
Costa Rica
Czech Republic
Finland
France
Germany
Ghana
India
Indonesia
Iran
Italy
Japan
Kingdom of Bahrain
Korea
Kuwait
Macedonia
Mauritius
Mexico
Nepal
Nigeria
Pakistan
Poland
Romania
Russia
Singapure
Spain
Taiwan, R.O.C.
Thailand
The Netherlands
Turkey
United Arab Emirates
United Kingdom
United States
Venezuela
The Institute for Business and Finance♦ Atlantic City ♦ January 6-9, 2009
46
GCBF/IBFR
GCBF/IBFR ===>
WESTMINSTER WESTMINSTER WESTMINSTER
A
B
C
ATRIUM
BUSINESS
CENTER
D
C
B
IMPERIAL BALLROOM
A
®
CHELSEA C
CHELSEA B
CHELSEA A
HIGHLANDER A HIGHLANDER B
TRUMP plaza
Capacities/Dimensions/Floor Plan
GCBF
REGISTRATION
COFFEE BREAKS

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