GLOBAL CONFERENCE ON BUSINESS AND FINANCE

Transcription

GLOBAL CONFERENCE ON BUSINESS AND FINANCE
G L OBA L C ON F E R E NC E ON
B U S I N E S S A N D F I NA N C E
C ON F E R E NC E
P RO G R A M
Ho n o l u l u , Haw ai i
Janu ar y 6 - 9 , 2 0 1 4
T h e In s t it ut e f o r Bu s i n e s s an d F i n an c e R e s e arc h
TheIBFR.ORG
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Table of Contents
Letter from the Conference Chair……………………………………………………………….
Conference Etiquitte……………………………………………………………………………………
The Institute for Business and Finance Research……………………………………….
Journals…………………………………………………………………………………………………………
Editorial Advisory Boards…………………………………………………………………………….
Future Conferences……………………………………………………………………………………..
Schedule of Events………………………………………………………………………………………
Summary of Onsite Sessions………………………………………………………………………..
Presentation Equipment……………………………………………………………………………..
Paper Sessions……………………………………………………………………………………………..
Non-Presenting Participants………………………………………………………………………..
Staff Members………………………………………………………………………………………………
Session Chairs……………………………………………………………………………………………….
Awards………………………………………………………………………………………………………….
Index of Participants……………………………………………………………………………………
Universities, Institutions and Firms Represented……………………………………….
Countries Represented………………………………………………………………………………..
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Welcome to Hawaii!
Have a productive and fun Conference!
Please Note that Admittance to the Networking and Awards Events Require
an Admission Ticket
Your Identification Badge is required for admission to All Conference
Functions
Bienvenidos a Costa Rica
Deseamos que el Congreso sea Productivo!
Para Ingresar a los eventos de Premiación y Networking Usted Necesita un
Tiquete de admission
Por Favor Utilice su Gafete/Tarjeta de Identificación Durante Todas las
Funciones del Congreso
Institute for Business and Finance Research♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
1
Letter from the Editor
We l co m e to H awa i i
On behalf of the Staff and the IBFR, I welcome you to Honolulu, Hawaii, USA and
the 2014 Global Conference on Business and Finance. We hope you have a productive
conference and enjoy your time in Hawaii. If we can be of any assistance to you during
your time in Hawaii 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
Journals. We welcome articles which are of interest to scholars and practitioners in all
fields of business, economics and related fields.
Welcome
Bienvenidos
The 2014 Hawaii 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 event. 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 17th conference will be
held in San Jose, Costa Rica, at the Wyndham Herradura Hotel from May 27-30, 2014.
Our 18th conference will be held in Las Vegas, Nevada, USA, January 4-7, 2015 at the
Flamingo Las Vegas Hotel. We hope that you are able to join us at these events.
We hope you take the time to enjoy the hotel facilities as well as to take in the surrounding
countryside. Hawaii 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 Haw a i i
El Instituto y su personal les da la bienvenida a Honolulu, Hawaii, USA y al 2014
Global Conference on Business and Finance. Esperamos que su participación sea
productiva y que disfruten este destino.
Welcome
Todo profesor de educación superior debe encontrar un balance entre su rol
como educador, investigador, servicio a la comunidad y a 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:
Bienvenidos
1. La exposición de trabajos investigativos en todas las áreas académicas de las
ciencias administrativas, ciencias económicas, financieras, etc.;
2. La exploración de nuevos avances tecnológicos, teóricos, pedagógicos;
3. El intercambio de conocimiento en una plataforma verdaderamente global.
Los congresos GCBF representa 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 participar, la cual hace realidad nuestros 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. Nuestros congresos
se realizarán en San Jose, Costa Rica del 27-30 de mayo de 2014 y en las Vegas,
Nevada, Enero 4-7, 2015. Será un placer el contar con su participación nuevamente.
Deseamos que disfruten su estancia en el Hotel y que tengan la oportunidad de
explorar este destino. 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 asistirles durante el congreso y el futuro.
Saludos Cordiales,
Mercedes Jalbert
Conference Chair
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Conference Etiquitte
The Institute encourages the positive exchange of ideas. Spirited debate related to issues
presented in conference sessions is welcome and encouraged. However, particpants must
frame all comments in a positive tone. Under no circumstances should participants make
personally demeaning or insulting comments.
Business casual attire is appropriate for all events.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Conference Etiquitte
The Institute encourages the positive exchange of ideas. Spirited debate related to issues
presented in conference sessions is welcome and encouraged. However, particpants must
frame all comments in a positive tone. Under no circumstances should participants make
personally demeaning or insulting comments.
Business casual attire is appropriate for all events.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
4
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
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 eight journals:
The International Journal of Business and Finance Research, International Journal of
Management and Marketing Research, Global Journal of Business Research, Accounting and
Taxation, Review of Business & Finance Studies, Business Education and Accreditation, Revista
International Administración y Finanzas and Revista Global de Negocios. 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: 2168-0612 on Flash Drive
and ISSN 1941-9589 Online) 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 conference proceedings are distributed on USB Flash Drive, Online and
through EbscoHost and Proquest ABI/Inform. The conference proceedings are indexed by
Ulrich’s Periodical Directory and Copernicus.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
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Journals
Journal Announcements
We are delighted to announce the addition of an eighth journal to our publication outlets. The
new journal is titled Revista Global de Negocios and will be published in Spanish. Our journals
increasingly receive attention from indexing and ranking outlets. In a recent ranking by
Schulze, Warning and Wiermann (2008) The International Journal of Business and Finance
Research, is ranked an “A” journal. We strive to continually improve our rankings and
anticipate our journals will increasingly receive attention from ratings and indexing
organizations.
The IBFR sponsors eight peer-reviewed journals:

The International Journal of Business and Finance Research
ISSN # 1931-0269 [print], 2157-0698 [online]

International Journal of Management and Marketing Research
ISSN # 1933-3153 [print], 2157-0205 [online]

Global Journal of Business Research
ISSN 1931-0277 [print], 2157-0191 [online]

Accounting and Taxation
ISSN 1944-592X [print], 2157-0175 [online]

Review of Business & Finance Studies
ISSN 2150-3338 [print], 2156-8081 [online]

Business Education and Accreditation
ISSN 1944-5903 [print], 2157-0809 [online]

Revista Internacional Administración & Finanzas
ISSN 1933-608X [print], 2157-3182 [online]

Revista Global de Negocios
ISSN 2328-4641 [print], 2328-4668 [online]
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 have not been published elsewhere and are not under
consideration for any other publication are considered for publication in the journals.
Please visit our web site for information about our journals indexing, ranking, distribution at
www.theibfr.com/journal.htm (EBSCOHost, SSRN, ProQuest ABI/Inform, Econlit, e-JEL and JEL
on CD, Cabell’s and Ulrich’s Periodical Directory, etc)
For additional information on the journals or proceedings, including manuscript submission
instructions, please visit our website at www.theIBFR.com.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
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Revistas Académicas
The Institute for Business and Finance Research patrocina ocho revistas academicas Revista:
Internacional Administración & Finanzas (RIAF), The International Journal of Business and
Finance Research (IJBFR), International Journal of Management and Marketing Research
(IJMMR), Global Journal of Business Research (GJBR) Accounting and Taxation (AT), Business
Education and Accreditation (BEA), Review of Business & Finance Studies (RBFS) y Revista
Global de Negocios.
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, turismo, 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 son bienvenidos.
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.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Editorial Advisory Boards
The International Journal of Business and Finance Research (IJBFR)
ISSN # 1931-0269 (print) and 2157-0698 (online)
Mercedes Jalbert, Managing Editor
Terrance Jalbert, Academic Editor
Editorial Advisory Board
James E. Briley
Northeastern State University
E. M. Ekanayake
Bethune-Cookman University
Gary M. Fleischman
Texas Tech University
Stoyu Ivanov
San José State University
Paul D. Hutchison
University of North Texas
John S. Jahera Jr.
Auburn University
Lynda S. Livingston
University of Puget Sound
Linda Naimi
Purdue University
Charles Rambo
University of Nairobi
Eduardo Sandoval Alamos
Universidad de Concepción
Jonathan D. Stewart
Abilene Christian University
Dirk Swagerman
University of Groningen
Ranjini Thaver
Stetson University
Gianfranco A. Vento
Regent’s College-London
Devrim Yaman
Western Michigan University
The International Journal of Business and Finance Research (ISSN: 1931-0269 print ISSN: 21570698 online) publishes high-quality articles in all areas of finance, accounting and economics.
Theoretical, empirical and applied manuscripts are welcome for publication consideration. All
papers submitted to the Journal are double-blind reviewed. The Journal is distributed in print
and electronically through SSRN, EBSCOhost Publishing and ProQuest ABI/Inform. The Journal
is listed in Cabell’s directories and Cabell’s online. The Journal is also indexed in the American
Economic Association’s Econlit, e-JEL, and JEL on CD, Ulrich’s Periodicals Directory. The
Journal is ranked by The Australian Business Deans Council, Colciencias, The Australian
Research Council, Schulze, Warning and Wiermann (2008) Evaluation Agency for Research and
Higher Education (AERES) France and International Development Informatics Association of
Monash University.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
International Journal of Management and Marketing Research (IJMMR)
ISSN # 1933-3153 (print) and 2157-0205 (online)
Mercedes Jalbert, Managing Editor
Terrance Jalbert, Academic Editor
Editorial Advisory Board
Jeff Anstine
North Central College
John Brinkman
Liverpool Hope University
Grady Bruce
California State Univ.-Fullerton
Raymond Cairo
University of Surrey
Peter Geczy
Natl Inst of Adv Indust Sci & Tech
Qiang Gong
Southwestern Univ. of Fin & Econ
Mark C. Johlke
Bradley University
Elvis Mujačević
University of Rijeka-Croatia
Linda Naimi
Purdue University
Paul Pallab
University of Denver
Marius Potgieter
Tshwane University of Technology
Charles Rambo
University of Nairobi
Abhijit Roy
University of Scranton
Bill Shaw
University of Texas-Austin
The International Journal of Management and Marketing Research (ISSN: 1933-3153 print
and 2157-0205 online) publishes high-quality articles in all areas of management and
marketing. Theoretical, empirical and applied manuscripts are welcome for publication
consideration. All papers submitted to the Journal are double-blind reviewed. The
Journal is distributed in print and electronically through SSRN, EBSCOhost Publishing and
ProQuest ABI/Inform. The Journal is listed in Cabell’s directories, Cabell online, and
Ulrich’s Periodicals Directory. The Journal is ranked by the Australian Business Deans
Council.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Global Journal of Business Research (GJBR)
ISSN 1931-0277 (print) and 2157-0191 (online)
Mercedes Jalbert, Managing Editor
Terrance Jalbert, Academic Editor
Editorial Advisory Board
Jeff Anstine
North Central College
Michael Godfrey
University of Wisconsin- Oshkosh
Giuseppe Galloppo
University Rome 3
Jorge Hernández Palomino
Insituto Tecnológico Ciudad Juarez
Robert Isaac
University of Calgary
Petr Marek
University of Economics-Prague
Rubén Molina Martínez
Universidad Michoacana de San
Nicolás de Hidalgo
Elvis Mujačević
University of Rijeka-Croatia
Linda Naimi
Purdue University
Eduardo Sandoval Alamos
Universidad de Concepción
Paolo Tenuta
University of Calabria
Erico Wulf B.
Universidad de la Serena-Chile
The Global Journal of Business Research (ISSN: 1931-0277 print and 2157-0191 online)
publishes high-quality articles in all areas of business, finance, accounting, economics,
management, marketing and related fields. Theoretical, empirical and applied
manuscripts are welcome for publication consideration. All papers submitted to the
Journal are double-blind reviewed. The Journal is distributed in print and electronically
through SSRN, EBSCOhost Publishing and ProQuest ABI/Inform. The Journal is listed in
Cabell’s publishing opportunity directories and Cabell online. The Journal is also
indexed in the American Economic Association’s Econlit, e-JEL and JEL on CD and
Ulrich’s Periodicals Directory. The Journal is ranked by The Australian Business Deans
Council, Colciencias, Schulze, Warning and Wiermann (2008) and Evaluation Agency for
Research and Higher Education (AERES) France.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
10
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Accounting and Taxation (AT)
ISSN 1944-592X (print) and 2157-0175 (online)
Mercedes Jalbert, Managing Editor
Terrance Jalbert, Academic Editor
Editorial Advisory Board
James E. Briley
Northeastern State University
Gary M. Fleischman
Texas Tech University
Peter Harris
New York Institute of Technology
Paul D. Hutchison
University of North Texas
John Shon
Fordham University
William Stahlin
Stevens Institute of Technology
Antonella Silvestri
University of Calabria
Jonathan D. Stewart
Abilene Christian University
Gianfranco A. Vento
Regent’s College
Accounting and Taxation (ISSN: 1944-592X print and 2157-0175 online) publishes highquality articles in all areas of accounting, auditing, taxation and related fields.
Theoretical, empirical and applied manuscripts are welcome for publication
consideration. All papers submitted to the Journal are double-blind reviewed. The
Journal is distributed in print and electronically through SSRN, EBSCOhost Publishing and
ProQuest ABI/Inform. The Journal is listed in Cabell’s directory. The Journal is ranked
by the Australian Business Deans Council.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
11
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Business Education and Accreditation (BEA)
ISSN 1944-5903 (print) and 2157-0809 (online)
Mercedes Jalbert, Managing Editor
Terrance Jalbert, Academic Editor
Editorial Advisory Board
Susan Baxter
Farmingdale State College-SUNY
Peter Geczy
Natl Inst of Adv Indust Sci & Tech
Manuel Medina Elizondo
Universidad Autónoma de Coahuila
Linda Naimi
Purdue University
Pallab Paul
University of Denver
Francis Petit
Fordham University
Marius Potgieter
Tshwane University of Technology
Bernardo Quintanilla
Universidad Autónoma del Carmen
Arup Sen
D'Youville College
William Stahlin
Stevens Institute of Technology
Business Education & Accreditation (ISSN: 1944-5903 print, and 2157-0809 online)
publishes high-quality articles in all areas of business education, accreditation and
related fields. Theoretical, empirical and applied manuscripts are welcome for
publication consideration. All papers submitted to the Journal are double-blind
reviewed. The Journal is distributed in print and electronically through SSRN,
EBSCOhost Publishing and ProQuest ABI/Inform. The Journal is listed in Cabell’s
directory. The Journal is ranked by the Australian Business Deans Council.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
12
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Review of Business and Finance Studies
ISSN: 2150-3338 (print) and 2156-8081 (online)
Mercedes Jalbert, Managing Editor
Terrance Jalbert, Academic Editor
Editorial Advisory Board
Jeff Anstine
North Central College
Raymond Cairo
University of Surrey
Peter Geczy
Natl Inst of Adv Indust Sci & Tech
Michael Godfrey
University of Wisconsin Oshkosh
Peter Harris
New York Institute of Technology
Alexandra Mironescu
Romanian American University
Elvis Mujačević
University of Rijeka-Croatia
Francis Petit
Fordham University
Bernardo Quintanilla
Universidad Autónoma del Carmen
Prabha Ramseook-Munhurrun
University of Technology, Mauritius
Stefania Veltri
University del Calabria
Lucila Zárraga Cano
Universidad del Caribe
Review of Business and Finance Studies (ISSN: 2150-3338 print and 2156-8081 online)
publishes high-quality case studies in all areas of business finance and related fields.
Empirical and theoretical papers as well as case studies are welcome. Case studies can
be based on real-world or hypothetical situations. In addition, academic papers that
address issues related to case teaching methodologies are welcome. All papers
submitted to the Journal are double-blind reviewed. The Journal is distributed in print
and electronically through SSRN, EBSCOhost Publishing and ProQuest ABI/Inform. The
Journal is listed in Cabell’s directory.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
13
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Revista International Administration y Finanzas
ISSN 1933-608X (print) 2157-3182 (online)
Mercedes Jalbert, Managing Editor
Terrance Jalbert, Academic Editor
Editorial Advisory Board
Francisco Arturo Bribiescas Silva
Universidad Autónoma de Ciudad
Juárez
Carlos Fong Reynoso
Universidad de Guadalajara
Jorge Arturo Hernández Palomino
Inst. Tecnológico de Ciudad Juaréz
Carmen Patricia Jiménez Terrazas
Univ. Autónoma de Ciudad Juárez
Grettel Keane
Grettel Keane Consulting
Virginia Guadalupe Lopez Torres
Univ. Autónoma de Baja California
Víctor Manuel Molina Morejón
Universidad Autónoma de Coahuila
Rubén Molina Martínez
Universidad Michoacana de San
Nicolás de Hidalgo
Juan Nicolas Montoya Monsalve,
Universidad Nacional de ColombiaSede Manizales
Bernardo Quintanilla
Unidersidad Autónoma del Carmen
Ignacio Ruiz Guerra
Universidad de Castillas-La Mancha
Eduardo Sandoval Alamos
Universidad de Concepción
José Antonio Tello Avila
Universidad de Talca
Omar ErnestoTerán Varela
Centro Univeritario UAEM
Amecameca
Gianfranco A. Vento
Regent’s College
Oskar Villarreal Larrinaga
Universidad del País Vasco
Erico Wulf B.
Universidad de la Serena
Revista Internacional Admistración & Finanzas (RIAF) publica manuscritos de alta calidad
en todas las areas de las ciencias administrativas, contables y financieras. Articulos
teóricos, empíricos y aplicados son bienvenidos para revisión y posible publicación. RIAF
se publica siete veces al año por el Institue for Business and Finance Research. Todo
trabajo de investigación enviado para consideración es sujeto a un "blind-review
process" RIAF se distribuye en forma impresa y a traves de SSRN, EBSCOHost y ProQuest
ABI/Inform. RIAF esta indexada en The American Economic Association’s Econlit, e-JEL
and JEL on CD y en Ulrich’s Periodicals Directory. The journal is ranked in Colciencias.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
14
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Revista Global de Negocios
ISSN 2328-4641 (print) 2328-4668 (online)
Mercedes Jalbert, Managing Editor
Terrance Jalbert, Academic Editor
Editorial Advisory Board
Ruben Araujo Cobarrubio
Universidad del Zulia
Marisa Daniela Goytia
Universidad Nacional de Rosario
Liliana Angélica Guerrero Ramos
Univ. Autónoma De CoahuilaTorreon
Sonia Elizabeth Maldonado-Radillo
Univ. Autónoma de Baja California
Vicente Safón
University of Valencia
Graciela de las Mercedes Vidal Carvajal
Universidad La República
Elvira Velarde López
Univ. A. de Coahuila-Monclova
José Manuel Osorio Atondo
Universidad Estatal de Sonora
Gianfranco A. Vento
Regent’s College
Revista Global de Negocios (RGN) publica manuscritos de alta calidad en todas las áreas
de las ciencias administrativas, contables y financieras. Investigaciones teóricas,
empíricas y aplicadas son bienvenidas para revisión y posible publicación. RGN se publica
dos veces al año por el Institue for Business and Finance Research. Todo trabajo de
investigación enviado para consideración es sujeto a un "blind-review process." RGN se
distribuye en forma impresa y a traves de SSRN, EBSCOHost y ProQuest ABI/Inform.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
FUTURE CONFERENCES
We hope that you are able to join us at these upcoming events
San Jose, Costa Rica, 2014
The 2014 Summer Global Conference on Busines and Finance will be held in San Jose,
Costa Rica, May 27-30, 2014
Las Vegas Nevada, USA, 2015
The 2015 Winter Global Conference on Busines and Finance will be held in Las Vegas,
Nevada, January 4-7, 2015
San Jose, Costa Rica, 2015
The 2015 Summer Global Conference on Busines and Finance will be held in San Jose,
Costa Rica, May 26-29, 2015
CONGRESOS FUTUROS
San Jose, Costa Rica, 2014
El Congreso 2014 Verano GCBR se realizará en San Jose, Costa Rica. Mayo 27-30, 2014
Las Vegas Nevada, USA, 2015
El Congreso 2015 de Invierno GCBF se realizará en Las Vegas, Nevada, USA, del 4-7 de
enero del 2015
San Jose, Costa Rica, 2015
El Congreso 2015 Verano GCBR se realizará en San Jose, Costa Rica. Mayo 26-29, 2015
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
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GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
SCHEDULE OF EVENTS
1:00 PM to 7:00 PM
MONDAY, January 6, 2014|Lunes 06 de Enero, 2014
Conference Registration /Registro Conferencia (Garden Lanai)
1:00 PM to 6:00 PM
Internet Session Begins/ Inicio Sesión Internet (Garden Lanai)
5:00 PM to 6:00 PM
Conference Reception (hour’dourves and drinks provided)/(Garden Lanai)
Recepción al Congreso, bocadillos y bebidas seran servidas (Garden Lanai) Sponsored by The International
Journal of Business and Finance Research
TUESDAY, January 7, 2014|Martes 07 de Enero 2014
8:00 AM to 11:00 AM
Conference Registration/Registro Conferencia (Garden Lanai)
7:45 AM
Coffee Break (Garden Lanai)
8:00 AM to 5:00 PM
Internet Session/Sesión Internet (Garden Lanai)
8:00 AM to 9:50 AM
Concurrent sessions/Sesiones simultaneas (Plumeria, Pakalana, Anthurium, Ilima, Carnation, Gardenia)
9:30 AM
Coffee Break/Refrigerio(Garden Lanai)
10:00 AM to 11:50 AM
Concurrent sessions/Sesiones simultaneas (Plumeria, Pakalana, Anthurium, Ilima, Carnation, Gardenia)
11:45 AM to 1:30 PM
1:30 PM to 3:20 PM
Networking and Award Presentation Luncheon (Garden Lanai)
Almuerzo Networking & Premiacion (Garden Lanai)
Sponsored by Revista Internacional Administraciong & Finanzas and Revista Global de Negocios
Concurrent sessions/Sesiones simultaneas (Plumeria, Pakalana, Anthurium, Ilima, Carnation, Gardenia)
3:20 PM
Coffee Break/Refrigerio(Garden Lanai)
3:30 PM to 5:00 PM
Concurrent sessions/Sesiones simultaneas (Plumeria, Pakalana, Anthurium, Ilima, Carnation, Gardenia)
8:00 AM to 11:00 AM
Conference Registration/Registro Conferencia (Garden Lanai)
7:45 AM
Coffee Break (Garden Lanai)
8:00 AM to 5:00 PM
Internet Session/Sesión Internet (Garden Lanai)
8:00 AM to 9:50 AM
Concurrent sessions/Sesiones simultaneas (Plumeria, Pakalana, Anthurium, Ilima, Carnation, Gardenia)
9:30 AM
10:00 AM to 11:50 AM
Coffee Break/Refrigerio(Garden Lanai)
Concurrent sessions/Sesiones simultaneas (Plumeria, Pakalana, Anthurium, Ilima, Carnation, Gardenia)
11:45 AM to 1:30 PM
1:30 PM to 3:20 PM
Networking and Award Presentation Luncheon (Hibiscus I)
Almuerzo Networking & Premiacion (Hibiscus I)
Sponsored by Business Education and Accreditation and Global Journal of Business Research
Concurrent sessions/Sesiones simultaneas (Plumeria, Pakalana, Anthurium, Ilima, Carnation, Gardenia)
3:20 PM
Coffee Break/Refrigerio(Garden Lanai)
3:30 PM to 5:00 PM
Concurrent sessions/Sesiones simultaneas (Plumeria, Pakalana, Anthurium, Ilima, Carnation, Gardenia)
8:00 AM to 11:00 AM
THURSDAY, January 9, 2014|Jueves 09 de Enero 2014
Conference Registration/Registro Conferencia (Garden Lanai)
7:45 AM
Coffee Break (Garden Lanai)
8:00 AM to 11:50 PM
Internet Sessions/Sesión Internet (Garden Lanai)
8:00 AM to 9:50 AM
Concurrent sessions/Sesiones simultaneas (Plumeria, Pakalana,Anthurium, Ilima, Carnation, Gardenia)
9:30 AM
Coffee Break/Refrigerio(Garden Lanai)
10:00 AM to 11:50 AM
Concurrent sessions/Sesiones simultaneas (Plumeria, Pakalana, Anthurium, Ilima, Carnation, Gardenia)
12:00 PM – 2:00 PM
Networking and Award Presentation Luncheon (Hibiscus I)
Almuerzo Networking & Premiacion (Hibiscus I)
Sponsored by The International Journal of Business and Finance Research
Conference Ends/Conferencia Finaliza
WEDNESDAY, January 8, 2014 | Miercoles 08 de Enero 2014
2:00 PM
Breakout sessions will be in rooms: Plumeria, Pakalana, Anthurium, Ilima, & Carnation
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
17
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Summary of Onsite Sessions
ROOM
Plumeria
Pakalana
Anthurium
Ilima
Carnation
8:00 AM
ENGLISH
FINANCE
ENGLISH
ACCOUNTING &
LAW
ENGLISH
MANAGEMENT &
MARKETING
SPANISH
FINANCE &
ECONOMICS
SPANISH
MANAGEMENT
10:00 AM
ENGLISH
FINANCE
ENGLISH
ACCOUNTING
ENGLISH
MANAGEMENT &
TOURISM
SPANISH
TOURISM
SPANISH
MANAGEMENT
1:30 PM
ENGLISH
FINANCE
ENGLISH
ECONOMICS
ENGLISH
MARKETING
SPANISH
MARKETING
SPANISH
MULTIDISCIPLINARY
3:30 PM
ENGLISH
ACCOUNTING
ENGLISH
ECONOMICS
ENGLISH
MANAGEMENT
SPANISH
FINANCE &
ACCOUNTING
SPANISH
MARKETING &
TOURISM
8:00 AM
ENGLISH
FINANCE
ENGLISH
ACCOUNTING &
FINANCE
ENGLISH
MARKETING &
MANAGEMENT
ENGLISH
PUBLIC
ADMINISTRATION
& MANAGEMENT
SPANISH
PUBLIC
ADMINISTRATION
10:00 AM
ENGLISH
FINANCE
ENGLICH
ACCOUNTING
ENGLISH
MANAGEMENT &
MARKETING
SPANISH
BUSINESS
EDUCATION
SPANISH
MANAGEMENT
1:30 PM
ENGLISH
ECONOMICS &
FINANCE
ENGLISH
FINANCE &
ECONOMICS
ENGLISH
BUSINESS
EDUCATION
SPANISH
ACCOUNTING &
ECONOMICS
SPANISH
MANAGEMENT &
MARKETING
3:30 PM
ENGLISH
FINANCE
ENGLISH
FINANCE &
ECONOMICS
ENGLISH
BUSINESS
EDUCATION &
PUBLIC
ADMINISTRATION
ENGLISH
MARKETING &
MANAGEMENT
SPANISH
MARKETING &
TOURISM
8:00 AM
ENGLISH
ECONOMICS
ENGLISH
MULTIDISCIPLINE
(STARTS AT
8:30AM)
SPANISH
MANAGEMENT AND
MARKETING
SPANISH
BUSINESS
EDUCATION
10:00 AM
ENGLISH
ECONOIMCS
AND FINANCE
ENGLISH
FINANCE AND
ACCOUNTING
SPANISH
MULTIDISCIPLINE
SPANISH
BUSINESS
EDUCATION
TUESDAY
WEDNESDAY
THURSDAY
ENGILISH
MULTIDICSIPLINE
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
18
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Presentation Equipment
The conference rooms will each be equipped with an LCD projector, computer and
screen. The computers are equipped with Windows Vista, Windows 7 or Windows 8. The
computers will also have Microsoft Office 2007, 2010, or 2013 installed. Please bring
your pin drive with data for use with our equipment. In addition, you can 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.
Document cameras (Elmo) for presenting plain paper documents will not be available.
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 (flash drive) con su
presentation en PowerPoint.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
19
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Paper Sessions
Internet Sessions
Internet sessions take place continuously throughout the conference. To review the presentations
You can also view the
online please visit our website at: www.theIBFR.com/internet.htm.
presentations on the computers located in the registration area. Please take a moment to review the
papers and to provide feedback to the authors. Forms are available near the computers.
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
FINANCE
SESSION CHAIR
Terrance Jalbert, The IBFR
ENGLISH
Capital Structure in the Context of CEOs Rent Extraction
Muhammad Rashid, University of New Brunswick
Mohamed Drira, University of New Brunswick
Basu Sharma, University of New Brunswick
Examining the Relationship between Trading Volume and Equity Market Volatility: Evidence from BRIC
Countries
Pramod Kumar Naik, Indian Institute of Technology Bombay
Puja Padhi, Indian Institute of Technology Bombay
Microfinance and Poverty Reduction in Ghana: Evidence from Policy Beneficiaries
Gilbert Odoi Boateng, Takoradi Polytechnic
Akwasi A. Boateng, Cape Coast Polytechnic
Harry S. Bampoe, Jayee University College
The Analysis of Company Liquidity Using CCC Application: Evidence from Taiwan
Li-Hua Lin, Transworld University
Szu-Hsien Lin, Transworld University
Yi-Min Lin, Transworld University
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
FINANCE
SESSION CHAIR
Terrance Jalbert, The IBFR
ENGLISH
Improve the Target Price Performance by the Enhanced Company Valuation Techniques
Yanfu Li, Lincoln University
Underpricing the Privatized State-owned Egyptian Enterprises: Was It Misleading?
Dena Salama, Cairo University
Yosry Hussein Khalifa, Cairo University
The Effects of Financial Factors on Foreign Direct Investment and Research & Development
Szu-Hsien Lin, Transworld University
Chia-Hao Lee, Ming Dao University
Ai-Chi Hsu, National Yunlin University of Science and Technology
Hung-Yi Su, Transworld University
Chun-Sheng Chen, Transworld University
Credit Spreads and Interest Rates
Ilona Shiller, University of New Brunswick
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
20
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
INTERNET SESSION ROOM: GARDEN LANAI
PROGRAM 2014
TIME: CONTINUOUS
SESSION TRACK
ECONOMICS & FINANCE
SESSION CHAIR
Terrance Jalbert, The IBFR
ENGLISH
Barriers to Youth Entrepreneurship in Rural Areas of Ghana: The Case of Komenda-Edina-Eguafo-Abirem
(KEEA) District
Gilbert Odoi Boateng, Takoradi Polytechnic
Akwasi Addai Boateng, Cape Coast Polytechnic
Harry Siaw Bampoe, Jayee University College
Crowdfunding: A New Paradigm in Startup Financing
Karish Manchanda, BITS Pilani Dubai Campus
Pushkala Muralidharan, BITS Pilani Dubai Campus
Personal Financial Decisions: A Study of Changes in Homestead Exemption Levels and Consumer
Bankruptcy Choices
Benjamin B. Boozer Jr., Jacksonville State University
S. Keith Lowe, Jacksonville State University
Robert J. Landry III, Jacksonville State University
The Determinants of Balanced Scorecard Usage: the Indirect Effects through the Attitudinal Factors
Wasatorn Shutibhinyo, Chulalongkorn University
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT & MARKETING
SESSION CHAIR
Terrance Jalbert, The IBFR
ENGLISH
Gaining Knowledge Post-disaster: Three Case Studies
Julie Jewell, Kirkwood Community College
Critical Practices for Increasing Business Process Orientation: Case Study of 20 Companies
Nadia Zaheer, National University of Science & Technology, Pakistan
Developing Corporate Culture in a Training Department: A Qualitative Case Study of Internal and
Outsourced Staff
Querubin S. Yap, University of Phoenix
Jon Webber, University of Phoenix
The Impact of Property-liability Board Characteristics on CEO Gender
Carol Troy, Dayeh University
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
21
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
INTERNET SESSION ROOM: GARDEN LANAI
PROGRAM 2014
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT & MARKETING
SESSION CHAIR
Terrance Jalbert, The IBFR
ENGLISH
Omnichannel Retailing: the Merging of the Online and Off-line Environment
Mariette Frazer, University of Johannesburg
Beate Stiehler, University of Johannesburg
Cultural Shock, Acculturation and Reverse Acculturation: the Case of Mexican Citizens Traveling to and
Back from China and Their Competitiveness Level
Susana Berenice Vidrio Barón, Universidad de Colima
Alma Ruth Rebolledo Mendoza, Universidad de Colima
Montserrat Saraí Ochoa Ríos, Universidad de Colima
Peddling by Pod: Mobile Marketing for Real Estate Professionals
Johnell Woody, Kennesaw State University
Value and Cost of Multinationality: Comparing International Diversification and Real Options Effects
Sangcheol Song, Saint Josephs University
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
ACCOUNTING AND MANAGEMENT
SESSION CHAIR
Terrance Jalbert, The IBFR
ENGLISH
India’s Satyam Scandal: Some Evidence That the Too Large to Indict Mindset of Accounting Regulators Is
a Global Phenomenon
Kalpana Pai, Texas Wesleyan University
Thomas D. Tolleson, Texas Wesleyan University
Increase in Foreign Subsidiary Investment under Changing Host Market Uncertainty
Sangcheol Song, Saint Josephs University
Soonkyoo Choe, Yonsei University
The Effectiveness Comparison between Mobile Based Learning Technology with Face-to-face as a
Teaching Method of Accounting Information System
Diah Suryaningrum, Universitas Pembngaunan Nasional Veteran Jawa Timur
Eni Wuryani, Universitas Negeri Surabaya
Intan Purbasari, Universitas Pembangaunan Nasional Veteran Jawa Timur
Message Transmission Effect between Different Firm Size Indices: Evidence from Taiwan Stock Market
Shih-Yung Wei, Zhejiang University of Finance & Economics
Szu-Hsien Lin, Transworld University
Jen-Tseng Chen, Transworld University
Hsien-Bin Wang, Transworld University
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
22
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
INTERNET SESSION ROOM: GARDEN LANAI
PROGRAM 2014
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT AND MARKETING
SESSION CHAIR
Terrance Jalbert, The IBFR
ENGLISH
The Strategic Management of the University
Tatiana Antipova, Perm State University
Dmitrii Krasilnikov, Perm State University
A Taxonomy of Board Measures among Property-liability Insurers
Carol Troy, Dayeh University
CRM and Customer Satisfaction in a South African Agricultural Business: A Different Perspective
Liezel Alsemgeest, University of the Free State
Johan Van Zyl, University of the Free State
On-line Reviews’ Impact on Trust-building
Selcen Ozturkcan, Istanbul Bilgi University
Gul Gursoy, Istanbul Bilgi University
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
MULTIDISCIPLINARY
SESSION CHAIR
Terrance Jalbert, The IBFR
ENGLISH
Social Responsibility in the Business Schools in Latinoamerica: A Topic of Real Interest
Gabriela Margarita Reyna García, Universidad Autónoma de Coahuila
María Del Carmen Armenteros Acosta, Universidad Autónoma de Coahuila
María De La Luz Trasfi Mosqueda, Universidad Tecnologica de Torreon
Marcela Casas Meza, Universidad TecMilenio
Job Burnout and Thriving in Chinese Public Sector
Longlong Hou, Beijing Normal University
Performance Measurement in Public Sector
Tatiana Antipova, Institute of Certified Specialists
Andrey Antipov, Institute of Certified Specialists
Self-assessed Responses vs. Researcher-identified Stages: The Case of Balanced Scorecard
Implementation
Wasatorn Shutibhinyo, Chulalongkorn University
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
23
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
INTERNET SESSION ROOM: GARDEN LANAI
PROGRAM 2014
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Innovando la Educación en México: Factores Internos Que Impactan al Emprendimiento Universitario
Eduardo Gajón Gómez, ITESM Campus Laguna
Gabriela Margarita Reyna García, Universidad Autonoma de Coahuila
María Del Carmen Armenteros Acosta, Universidad Autonoma de Coahuila
Mayeth Mijares Villarreal, ITESM Campus Laguna
Caso de la Empresa de B & B, Inc.: Análisis de la Competitividad de la Industria Electrónica de Tijuana,
B.C., México
Sonia Naranjo Mata, Universidad Autonoma de Baja California
María Virginia Flores Ortiz, Universidad Autonoma de Baja California
Los Abogados, sus Percepciones y Actitudes Hacia las Nuevas Tecnologías de Información y
Comunicación. Estudio de Caso: Instituto Profesional de la Región Sur (IPRES), de la Universidad
Autónoma del Estado de Morelos (UAEM)
Selene Viridiana Pérez Ramírez, Universidad Autónoma del Estado de Morelos
Paula Ponce Lázaro, Universidad Autónoma del Estado de Morelos
Silvia Cartujano Escobar, Universidad Autónoma del Estado de Morelos
Roque López Tarángo, Universidad Autónoma del Estado de Morelos
Crisóforo Álvarez Violante, Universidad Autónoma del Estado de Morelos
Propuesta Metodológica para el Diseño de un Modelo de Diagnóstico de Intervencion Organizacional,
Basado en la Norma ISO 9001: 2008 y el Enfoque Sistémico
Luz Mercedez Ruiz García, GMA
Jesús Manuel Velázquez Castellanos, Universidad Estatal de Sonora
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Relatos de Vida de Gerentes de Producción en la Industria Maquiladora de Cd. Juárez, México
Oscar Javier Montiel Méndez, Universidad Autónoma de Ciudad Juarez
Adier Ramirez Galdámez, Universidad Autónoma de Ciudad Juarez
Victor Manuel Esparza Esparza, Universidad Autonóma de Ciudad Juarez
Angelica Guerrero, Universidad Autónoma de Ciudad Juarez
Diseño y Validación de una Metodología para Evaluar el Nivel de Madurez de la Alineación Estratégica de
las Tecnologías de la Información y la Comunicación.
Rodolfo Perez Estrada, Universidad Autonoma De Coahuila
Manuel Medina Elizondo, Universidad Autonoma De Coahuila
Liliana Angélica Guerrero Ramos, Universidad Autonoma De Coahuila
Jose Leonel García Sánchez, Universidad Autonoma De Coahuila
Marcela Casas Meza, Universidad Autonoma De Coahuila
Liderazgo Femenino y Clima Organizacional en un Instituto Universitario
Paula Ponce Lázaro, Universidad Autónoma del Estado de Morelos
Selene Viridiana Pérez Ramírez, Universidad Autónoma del Estado de Morelos
Silvia Cartujano Escobar, Universidad Autónoma del Estado de Morelos
Roque López Tarángo, Universidad Autónoma del Estado de Morelos
Crisóforo Álvarez Violante, Universidad Autónoma del Estado de Morelos
Braian Misael Real Bahena, Universidad Autónoma del Estado de Morelos
Competitividad de las Empresas Familiares del Sector Alimentos de Tipo Gourmet en Ensenada, Baja
California
Sandra Millán Núñez, Universidad Autonoma de Baja California
Ma. Enselmina Marín Vargas, Universidad Autonoma de Baja California
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
24
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
INTERNET SESSION ROOM: GARDEN LANAI
PROGRAM 2014
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Educación Superior en Baja California: Análisis de las Necesidades Humanas y Fisicas para una Matricula
en Crecimiento
Manuel Muñoz Aguilera, Universidad Autónoma de Baja California
Olga Lidia Gutiérrez Gutierrez, Universidad Autónoma de Baja California
María Belén Murillo Pedraza, Universidad Autónoma de Baja California
Análisis de las Técnicas de Motivación Empleadas en las Empacadoras de Limón de la Ciudad de
Tecomán, Colima
Arquímedes Arcega Ponce, Universidad de Colima
Alfredo Salvador Cárdenas Villalpando, Universidad de Colima
Victor Aparicio Rosas, Universidad de Colima
Enrique Macias Calleros, Universidad de Colima
Juan Alfredo Lino Gamiño, Universidad de Colima
Relación del Clima Organizacional y la Satisfacción Laboral en una Pequeña Empresa Familiar
Maricela Carolina Peña Cárdenas, Universidad Autónoma de Coahuila
Ma. Guadalupe Díaz Díaz, Universidad Autónoma de Coahuila
Alejandra Carrillo Puente, Universidad Autónoma de Coahuila
Desafíos de la Mujer Empresaria y su Relación con Factores Culturales Familiares
Ma. Del Carmen Liquidano Rodríguez, Instituto Tecnológico de Aguascalientes
Carmen Estela Carlos Ornelas, Instituto Tecnológico de Aguascalientes
María De Los Ángeles Silva Olvera, Instituto Tecnológico de Aguascalientes
Yolanda González Adame, Instituto Tecnológico de Aguascalientes
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
MANAGEEMENT
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Competitividad y Supply Chain Management en la Industria Exportadora de Aguacates en México
Marco Alberto Valenzo Jiménez, Universidad Michoacana de San Nicolás de Hidalgo
Jaime Apolinar Martínez Arroyo, Universidad Michoacana de San Nicolás de Hidalgo
Evaristo Galeana Figueroa, Universidad Michoacana de San Nicolás de Hidalgo
Análisis de Fortalezas y Debilidades de Micro, Pequeñas y Medianas Empresas en Mexicali, México, Como
Estrategia de Crecimiento y Desarrollo
Santiago Pérez Alcalá, Universidad Autónoma del Estado de Baja California
Leonel Rosiles López, Universidad Autónoma del Estado de Baja California
Cruz Elda Macías Terán, Universidad Autónoma del Estado de Baja California
Julio Cesar León Prieto, Universidad Autónoma del Estado de Baja California
El Marketing Sustentable Como Estrategia de Posicionamiento Global en las Franquicias Mexicanas Que
Operan en la Ciudad de Hermosillo, Sonora
Luis Enrique Ibarra Morales, Universidad Estatal de Sonora
Emma Vanessa Casas Medina, Universidad Estatal de Sonora
Erika Olivas Valdez, Universidad Estatal de Sonora
Karla María Barraza Martínez, Universidad Estatal de Sonora
Competencias Directivas para Pyme: Una Evaluación Diagnóstica en el Sector Servicios en Saltillo
Coahuila
Melchor David Elizondo Sandoval, Universidad Autónoma de Coahuila
María Del Carmen Armenteros Acosta, Universidad Autonoma de Coahuila
Víctor Manuel Molina Morejón, Universidad Autónoma de Coahuila
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
25
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
INTERNET SESSION ROOM: GARDEN LANAI
PROGRAM 2014
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Avapreneurs Jóvenes: Una Combinación del Buen Uso y Manejo de las TICs con una Visión Estratégica
Sobre los Negocios
Natacha Gentile, Universidad Nacional de Mar del Plata
Psicología del Intraemprendimiento: una Aproximación Desde un Estudio de Caso en la Industria
Maquiladora de Cd. Juárez, México
Oscar Javier Montiel Méndez, Universidad Autonoma de Ciudad Juarez
Alejandra González González, Universidad Autonoma de Ciudad Juarez
Diana Irasema Cervantes Arreola, Universidad Autonoma de Ciudad Juarez
Factores de Retención de Capital Humano en los Hoteles de Cuatro Estrellas de la Ciudad de Ensenada,
Baja California
Perla Teresa Valenzuela Cosio, Universidad Autónoma de Baja California
María Enselmina Marín Vargas, Universidad Autónoma de Baja California
Diferentes Redes Sociales en las Mipyme Localizadas en Puebla, México
María Antonieta Monserrat Vera Muñoz, Benemérita Universidad Autónoma de Puebla
Rafaela Martínez Méndez, Benemérita Universidad Autónoma de Puebla
José Gerardo Serafín Vera Muñoz, Benemérita Universidad Autónoma de Puebla
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Impacto de la Gestión de la Cadena de Suministros Sobre el Desempeño Competitivo de Empresas
Manufactureras de Aguascalientes, México
Carmen Estela Carlos Ornelas, Instituto Tecnológico de Aguascalientes
Jorge Alberto Rodríguez Steffani, Instituto Tecnológico de Aguascalientes
Ma. Del Carmen Liquidano Rodríguez, Instituto Tecnológico de Aguascalientes
María De Los Ángeles Silva Olvera, Instituto Tecnológico de Aguascalientes
Yolanda González Adame, Instituto Tecnológico de Aguascalientes
La Gestion del Conocimiento en la Pequeña y Mediana Empresa Manufacturera de Morelia Mich., Mexico
Gerardo Gabriel Alfaro Calderón, Universidad Michoacana de San Nicolás de Hidalgo
Víctor Gerardo Alfaro García, Universidad de Barcelona
Factores Que Impactan la Competitividad de Empresas Constructoras de Viviendas en Mexicali, Baja
California, México
Santiago Pérez Alcalá, Universidad Autónoma del Estado de Baja California
Cruz Elda Macías Terán, Universidad Autónoma del Estado de Baja California
Leonel Rosiles López, Universidad Autónoma del Estado de Baja California
Julio Cesar León Prieto, Universidad Autónoma del Estado de Baja California
Cultura de Innovación en las Pequeñas Empresas Constructoras
Rafaela Martínez Méndez, Benemérita Universidad Autónoma de Puebla
María Antonieta Monserrat Vera Muñoz, Benemérita Universidad Autónoma de Puebla
José Gerardo Serafín Vera Muñoz, Benemérita Universidad Autónoma de Puebla
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
26
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
INTERNET SESSION ROOM: GARDEN LANAI
PROGRAM 2014
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Análisis Comparativo de Factores Competitivos de las Pymes del Estado de Colima, Durango y Veracruz
Nidia Estela Hernández Castro, Universidad Autonoma de Coahuila
Edna Isabel De La Garza Martínez, Universida Autonoma de Coahuila
Leonor Mireles Falcon, Universida Autonoma de Coahuila
Ma. Zóchitl Araiza Garza, Universidad Autonoma de Coahuila
Caracterización de las Prácticas de Talento Humano en Empresas del Valle del Cauca
Beatriz Eugenia Agudelo Orrego, Universidad Autónoma de Occidente
Entre la Formación Racional y el Aprender a Aprender
Mario Luis Perossa, Universidad Maimónides
Alejandra Elena Marinaro, Universidad Maimónides
La Asociacion Como Estrategia en la Micro y Pequeña Industria, en Mexicali Baja California, Mexico
Loreto María Bravo Zanoguera, Universidad Autonoma de Baja California
Plácido Valenciana Moreno, Universidad Autonoma de Baja California
Sósima Carrillo, Universidad Autonoma de Baja California
Ana Cecilia Bustamante Valenzuela, Universidad Autonoma de Baja California
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
ECONOMICS AND FINANCE
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Exportaciones Hortofrutícolas Mexicanas en el TLCAN: ¿Ventaja Comparativa?
Rosalina Jaime Meuly, Universidad Estatal de Sonora
Mercados Informales: ¿Albergue de Microempresas?
Jesus Velázquez Valadez, Universidad Autonoma De Chihuahua
Jesus Carlos Martinez Ruiz, Universidad Autonoma De Chihuahua
Antonio Salas Martinez, Universidad Autonoma De Chihuahua
Jesus Francisco Hinojos Calderon, Universidad Autonoma De Chihuahua
Políticas de Apoyo para la Multinacionalización de las Empresas Mexicanas
Jorge L. Alcaraz Vargas, Tecnológico de Monterrey Campus Puebla
Caracterización de las Pequeñas y Medianas Empresas (PYME) en la Región Costa Sur de Jalisco
Myriam Arias Uribe, Universidad de Guadalajara
Marcela De Guadalupe Pelayo Velázquez, Universidad de Guadalajara
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
27
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
INTERNET SESSION ROOM: GARDEN LANAI
PROGRAM 2014
TIME: CONTINUOUS
SESSION TRACK
ECONOMICS AND FINANCE
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Identificación de Nuevos Costos de Oportunidad del Desperdicio Automotriz con Daño Ambiental, México
Adriana Patricia Soto Aguilar, Benemerita Universidad Autonoma de Puebla
Analisis Competitivo de las Pequeñas y Medianas Empresas en Cuenca Ecuador
Luis Tobar Pesántez, Universidad Politecnica Salesiana
México: Política Fiscal y Sistemas Tributarios Que Garanticen la Progresividad de los Impuestos
Federales
Patricia Carmina Inzunza Mejía, Universidad Autónoma de Sinaloa
Relevancia Valorativa de la Información Financiera en las Empresas Que Cotizan en los Mercados
Emergentes de México y Brasil
Marcela De Guadalupe Pelayo Velázquez, Universidad de Guadalajara
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
FINANCE AND LAW
SESSION CHAIR
Mercedes Jalbert, The IBFR
Indicadores de Desempeño con Enfoque de Eficiencia y Eficacia Aplicados a la Pequeña Empresa
Agrícola Mexicana Beneficiados con Financiamiento del Gobierno.
Sandra Cobián Velasco, Universidad de Guadalajara
SPANISH
Diseño de una Metodología de Medición de Riesgo Operativo Utilizando Redes Bayestanas
Sergio Botero Botero, Universidad Nacional de Colombia
Fernando Esteban Posada Espinal, Universidad de Antioquia
Selección Bajo Incertidumbre de Portafolios de Generación Eléctrica
Roberto José Taboada González, Universidad Michoacana de San Nicolás de Hidalgo
Gerardo Gabriel Alfaro Calderón, Universidad Michoacana de San Nicolás de Hidalgo
Federico González Santoyo, Universidad Michoacana de San Nicolás de Hidalgo
La Discrepancia Fiscal y su Consecuencia Como Delito Fiscal en México
Silvia Cartujano Escobar, Universidad Autónoma del Estado de Morelos
Crisóforo Álvarez Violante, Universidad Autónoma del Estado de Morelos
Selene Viridiana Pérez Ramírez, Universidad Autónoma del Estado de Morelos
Paula Ponce Lazaro, Universidad Autónoma del Estado de Morelos
Roque López Tarángo, Universidad Autónoma del Estado de Morelos
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
28
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
INTERNET SESSION ROOM: GARDEN LANAI
PROGRAM 2014
TIME: CONTINUOUS
SESSION TRACK
LAW
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
La Continuación Voluntaria en el Régimen Obligatorio, de la Ley del Seguro Social
Crisóforo Alvarez Violante, Universidad Autónoma Del Estado De Morelos
Silvia Cartujano Escobar, Universidad Autónoma Del Estado De Morelos
Roque López Tarángo, Universidad Autónoma Del Estado De Morelos
Paula Ponce Lázaro, Universidad Autónoma Del Estado De Morelos
Selene Viridiana Pérez Ramírez, Universidad Autónoma Del Estado De Morelos
El Comisario, Desconocimiento de su Responsabilidad Legal Dentro de la Sociedad Mercantil en Empresa
Familiar
Rosa Hilda Hernández Sandoval, Universidad Autonoma de Coahuila
Laura Leticia Gaona Tamez, Universidad Autonoma de Coahuila
Sandra Patricia De La Garza Cienfuegos, Universidad Autonoma de Coahuila
Irineo Sánchez Luna, Universidad Autonoma de Coahuila
Constitucionalidad y Legalidad del Procedimiento Administrativo en Materia Aduanera
María del Mar Obregon Angulo, Universidad Autonoma de Baja California
Jacobo Josaphatt Castro Sanchez, Universidad Autonoma de Baja California
Santiago Alejandro Arellano Zepeda, Universidad Autonoma de Baja California
Jose De Jesus Moreno Neri, Universidad Autonoma de Baja California
Nueva Ley del Impuesto Sobre la Renta en México. Régimen de Incorporación Fiscal para Personas Físicas
Edelmira Sánchez Delgado, Universidad Autónoma de Ciudad Juárez
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
PUBLIC ADMINISTRATION AND LAW
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Experiencias y Desafíos en las Unidades de Información Pública en el Estado de Morelos, México
Roque López Tarángo, Universidad Autónoma del Estado de Morelos
Crisóforo Álvarez Violante, Universidad Autónoma del Estado de Morelos
Silvia Cartujano Escobar, Universidad Autónoma del Estado de Morelos
Selene Viridiana Pérez Ramírez, Universidad Autónoma del Estado de Morelos
Paula Ponce Lázaro, Universidad Autónoma del Estado de Morelos
Un Modelo de Negocio para la Certificación de Residencias Geriatricas
Sergio Villacobos Granados, Universidad Autonoma de Coahuila
Melchor David Elizondo Sandoval, Universidad Autonoma de Coahuila
Esteban Pedraza Flores, Universidad Autonoma de Coahuila
Afectaciones por el Servicio de Consolidación y Desconsolidación de Carga de los Recintos Fiscalizados
del Puerto de Manzanillo, Colima, México
Óscar Bernardo Reyes Real, Universidad de Colima
Aurelio Deniz Guizar, Universidad de Colima
Manuel Rubio Maldonado, Universidad de Colima
Ariel Gutierrez Ortiz, Universidad de Colima
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
29
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
INTERNET SESSION ROOM: GARDEN LANAI
PROGRAM 2014
TIME: CONTINUOUS
SESSION TRACK
TOURISM AND MARKETING
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Turismo, Actividad Económica Que Coadyuva a Elevar la Calidad de Vida de los Sonorenses
Emilio Hernández Gómez, Universidad Estatal de Sonora
Mario Camberos Castro, Universidad Estatal de Sonora
Adrialy Perez Gaxiola, Universidad Estatal de Sonora
Viajando con Mis Abuelos
Oscar Alfredo Quintero Tapia, Centro Universitario de los Valles/Universidad de Guadalajara-México
Adriana Del Carmen Rodríguez Guardado, Centro Universitario de los Valles/Universidad de Guadalajara-México
Lilia Francisca Sánchez Moreno, Centro Universitario de los Valles/Universidad de Guadalajara-México
Los Efectos del Emplazamiento de la Marca en Advergames de Promoción Turística Sobre la Recordación,
la Consciencia de la Marca y la Actitud Hacia la Marca
Alejandro Alvarado Herrera, Universidad de Quintana Roo
César Augusto Pineda Cervantes, Universidad de Quintana Roo
Factores de Contingencia Que Inciden en la Profesionalización de las Empresas Familiares del Sector
Comercio de Tijuana, B.C., México
María Virginia Flores Ortiz, Universidad Autónoma de Baja California
Alfonso Vega López, Universidad Autónoma de Baja California
Edgar Armando Chávez Moreno, Universidad Autónoma de Baja California
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
MULTIDISCIPLINARY
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Investigación Comercial: Posicionamiento del Grupo Supermercados Eroski
José Daniel Barquero Cabrero, Escuela Universitaria de Negocios ESERP-España
Francisco Javier Maqueda Lafuente, Universidad del País Vasco-España
Sandra López Chavarría, Universidad Autónoma de Coahuila
Liliana Angélica Guerrero Ramos, Universidad Autonoma de Coahuila
La Importancia de la Educación en el Progreso Social
Juan Manuel Chavez Escobedo, Universidad Autónoma De Nuevo León
Juan Guadalupe Martínez Macías, Universidad Autónoma De Nuevo León
Jesús Osorio Calderon, Universidad Autónoma De Nuevo León
Propuesta para Aplicación de la Metodología de Seis Sigmas en los Procesos de la Universidad Estatal de
Sonora
Jesús Manuel Velázquez Castellanos, Universidad Estatal de Sonora
Impacto de los Resultados del Egel-Conta de los Egresados de Licenciatura en los Empleadores del Sector
Servicios
Ana Cecilia Bustamante Valenzuela, Universidad Autonoma Baja California
Sósima Carrillo, Universidad Autonoma Baja California
Loreto María Bravo Zanoguera, Universidad Autonoma Baja California
Plácido Valenciana Moreno, Universidad Autonoma Baja California
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
30
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
INTERNET SESSION ROOM: GARDEN LANAI
PROGRAM 2014
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT AND PUBLIC ADMINISTRATION
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
El Sistema de Gestión de Calidad Bajo las Normas ISO 9001: 2008 Como Elemento Articulador de los
Lineamientos de la Evaluación y Acreditación de Programas Educativos de Ciencias Sociales y
Administrativa de la Universidad Estatal de Sonora
Jesús Manuel Velázquez Castellanos, Universidad Estatal de Sonora
Luz Mercedez Ruiz García, GMA
Rosario Terrazas Verdugo, Universidad Estatal de Sonora
La Percepción del Empleador Sobre la Competitividad Laboral de Alumnos Universitarios Que Estudian
Programas Educativos Certificados
Leonel Rosiles López, Universidad Autónoma de Baja California
Cruz Elda Macías Terán, Universidad Autónoma de Baja California
Santiago Pérez Alcalá, Universidad Autónoma de Baja California
Julio Cesar León Prieto, Universidad Autónoma de Baja California
Metamorfosis: Relatos de Vida de Tres Doctores
Oscar Javier Montiel Méndez, Universidad Autónoma de Ciudad Juarez
Luis Alberto Salcido Ramírez, Universidad Autónoma de Ciudad Juarez
Brenda Ivonne Ceniceros Trinidad, Universidad Autónoma de Ciudad Juarez
Isamar Cristina Batres Gutiérrez, Universidad de Occidente
INTERNET SESSION ROOM: GARDEN LANAI
TIME: CONTINUOUS
SESSION TRACK
MULTIDISCIPLINARY
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
La Industria del Bacanora, Como Propuesta de Desarrollo Endogeno en la Region de Denominacion de
Origen
Emma Vanessa Casas Medina, Universidad Estatal de Sonora
Vidal Salazar Solano, CIAD
Percepción Actual de la Seguridad de la Información en las Organizaciones del Municipio de Tecomán,
Colima
Arquimedes Arcega Ponce, Universidad de Colima
Jesús Martín Santos Virgen, Universidad de Colima
Oscar Mares Bañuelos, Universidad de Colima
Alfredo Salvador Cárdenas Villalpando, Universidad de Colima
Impacto Socioeconómico de los Negocios Internacionales
Juan Cortés Botello, Universidad Autónoma de Baja California
Olga Lidia Gutiérrez Gutiérrez, Universidad Autónoma de Baja California
María Belén Murillo Pedraza, Universidad Autónoma de Baja California
Análisis Multidisciplinario del Proyecto de Eficiencia Energética y Rendimiento de Combustible Proynom-163-semarnat-ener-scfi-2012
Karla Liliana Haro Zea, Benemérita Universidad Autónoma de Puebla
Juan Carlos Merlo Guzmán, Universidad Popular Autónoma del Estado de Puebla
Blanca Hortencia Morales Vázquez, Benemérita Universidad Autónoma de Puebla
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
31
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
INTERNET SESSION ROOM: GARDEN LANAI
PROGRAM 2014
TIME: CONTINUOUS
SESSION TRACK
MULTIDISCIPLINARY
SESSION CHAIR
Mercedes Jalbert, The IBFR
SPANISH
Contratos Internacionales: Responsabilidad Contractual
Gabriel Alfonso Rodríguez González, Benemérita Universidad Autónoma de Puebla
Un Acercamiento al Proceso de Construcción, Deconstrucción y Reconstrucción del Pensamiento
Administrativo
Mary Luz Ordóñez Santos, Universidad de Pamplona
Luz Stella Arenas Pérez, Universidad Francisco de Paula Santander
Análisis de la Rendición de Cuentas en México y Países de Latinoamérica
Marisa Escobedo Ozuna, Universidad Estatal de Sonora
Maria Angelica Garcia Jaramillo, Universidad Estatal de Sonora
Luis Ley Chan, Universidad Estatal de Sonora
Karen Amanda Celaya Pino, Universidad Estatal de Sonora
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
32
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Onsite Sessions
Registered and paid attendees are welcome to attend any and all of the onsite sessions.
ROOM: PLUMERIA
TIME: JANUARY 07, 2014, TUESDAY 8:00 – 9:50
SESSION TRACK
FINANCE
SESSION CHAIR
William Nelson, Indiana University Northwest
ENGLISH
Financial Performance of Foreign Oil Companies in Kurdistan Region of Iraq
Naji M. Odel Harki, Soran University & University of Wolverhampton
Executive Compensation Stickiness and Peer Group Benchmarks: Evidence from Chinese Firms
Zhiqiang Lu, Ningbo University
Sarath Abeysekera, University of Manitoba
Hongyu Li, Ningbo University of Technology
Examining Association between Firm Efficiency and Stock Returns Using Data Envelopment Analysis:
Evidence from India
Abhishek Ranga, Goa Institute of Management
Using Quantile Regressions to Examine the Capital Structure Decision of US Firms
Bala Arshanapalli, Indiana University Northwest
William Nelson, Indiana University Northwest
ROOM: PAKALANA
TIME: JANUARY 07, 2014, TUESDAY 8:00 – 9:50
SESSION TRACK
ACCOUNTING & LAW
SESSION CHAIR
Yuedong Li, Southwestern University of Finance & Economics
Has the NSA Violated the Constitutional Rights of American Citizens?
Victor Lewis, National University
Kenneth Kay, National University
ENGLISH
The Social Security Benefit Tax Advantage of Roth IRAs
Glen Hansen, Utica College
The Present and Future Outlook of the Last in First Out Inventory Methods
Peter Harris, New York Institute of Technology
Katherine Kinkela, Iona College
William Stahlin, Stevens Institute of Technology
Liz Washington Arnold, The Citadel
The Study About the Influence of Corporation Governance Structure on Internal Control Audit Report Lag
—Based on Empirical Data of Listed Companies in China
Yuedong Li, Southwestern University of Finance & Economics
Xingyu Wang, Southwestern University of Finance & Economics
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
33
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: ANTHURIUM
PROGRAM 2014
TIME: JANUARY 07, 2014, TUESDAY 8:00 – 9:50
SESSION TRACK
MANAGEMENT & MARKETING
SESSION CHAIR
Malefane Stephen Monyane, Tshwane University of Technology
ENGLISH
Statistical Model Predicting Freight Transport Fuel Efficiency
Rosa Amelia Alcántar Ruiz, Universidad Popular Autónoma Del Estado De Puebla
Fernando Orue Carrasco, Universidad Popular Autónoma Del Estado De Puebla
José Luis Martínez-Flores, Universidad Popular Autónoma Del Estado De Puebla
The Strategy of Marketing the Cultural Creative Commodities Adding Tech-Function in the New
Production Development
William S. Chang, Ming Chuan University
Stressful Work and Family Life as Determinants of Poor Sleep Quantity and Quality of Japanese Civil
Servants
Michikazu Sekine, University of Toyama
Takashi Tatsuse, University of Toyama
The Development of a Promotional Strategy for the Urban Tourism Areas
Malefane Stephen Monyane, Tshwane University of Technology
ROOM: ILIMA
TIME: JANUARY 07, 2014, TUESDAY 8:00 – 9:50
SESSION TRACK
FINANCE & ECONOMICS
SESSION CHAIR
Cristobal Fernández Robin, Universidad Tecnica Federico Santa Maria
Evolución de las Finanzas a Través de la Historia
Leonel Arias Montoya, Universidad Tecnológica de Pereira
Liliana Margarita Portilla De Arias, Universidad Tecnologica de Pereira
SPANISH
Predicción de Quiebra Utilizando Artificial Neural Networks
Alejandro Torres Mussatto, Universidad de Valparaiso
Eric Salinas Mayne, Universidad de Valparaiso
Revaloremos la Universidad Autónoma “Benito Juárez” de Oaxaca, Una Propuesta de Responsabilidad
Social Universitaria
Abraham Espejo Martínez, Universidad Autónoma “Benito Juárez” de Oaxaca
Carmen Eloísa Cruz Robles, Universidad Autónoma “Benito Juárez” de Oaxaca
Ana Luz Ramos Soto, Universidad Autónoma “Benito Juárez” de Oaxaca
Ruta Seductora Hacia la Convergencia Divulgación: NIIF Para Pymes
Aida R. Lozada Rivera, University de Puerto Rico
Estudio de Factibilidad Financiera en una Empresa Maquiladora de Plántulas de Sandía en el Valle del
Yaqui
Roberto Quintana Jaime, Universidad Estatal de Sonora
Daniel Paredes Zempual, Universidad Estatal de Sonora
Arturo Sandoval Mariscal, Universidad Estatal de Sonora
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
34
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: CARNATION
PROGRAM 2014
TIME: JANUARY 07, 2014, TUESDAY 8:00 – 9:50
SESSION TRACK
MANAGEMENT
SESSION CHAIR
Luis Aguilera Enríquez, Universidad Autonoma de Aguascalientes
SPANISH
Estudio del Impacto de los Valores Éticos en el Desempeño de las Empresas Familiares.
Maria De Los Angeles Monterde Valenzuela, Universidad Estatal de Sonora
Relación Entre el Perfil de las Mujeres Emprendedoras y el Acceso a los Microcréditos: Un Análisis en las
Micro y Pequeñas Empresas de Saltillo, Coahuila
Elizabeth Lourdes Gómez Gutíerrez, Universidad Autonoma de Coahuila
Liliana Angélica Guerrero Ramos, Universidad Autónoma de Coahuila
María Del Carmen Armenteros Acosta, Universidad Autónoma de Coahuila
Sandra López Chavarría, Universidad Autónoma de Coahuila
Competitividad de las Pymes Exportadoras del Estado de Colima
Jesús Otoniel Sosa Rodriguez, Universidad de Colima
Óscar Bernardo Reyes Real, Universidad de Colima
Noé López Alvarado, Universidad de Colima
Gestión de Competencias Directivas en un Hospital de Salud Pública
Laura De Lourdes Cano López De Nava, Universidad Autónoma de Coahuila
Claudia Berenise Cano López De Nava, Universidad Juárez del Estado de Durango
Rosa Martha Ortega Martínez, Universidad Juárez del Estado de Durango
Claudia Nora Salcido Martínez, Universidad Juárez del Estado de Durango
José Gerardo Ignacio Gómez Romero, Universidad Juárez del Estado de Durango
ROOM: PLUMERIA
TIME: JANUARY 07, 2014, TUESDAY 10:00 – 11:50
SESSION TRACK
FINANCE
SESSION CHAIR
Guilherme Vitolo, University of São Paulo - Escola Politécnica
ENGLISH
Misspecified Copulas in Credit Risk Models: A Revisit
Pilsun Choi, Konkuk University
Does Return Determine Order Flow? Evidence from the Chinese Stock Market
Xinwei Zheng, Deakin University
Global Diversification and Information Asymmetry
Jungwon Suh, Sungkyunkwan University
Strategic Implications of Different Criteria for Project Portfolio Selection
Guilherme Vitolo, University of São Paulo - Escola Politécnica
Flavio Cipparrone, University of São Paulo - Escola Politécnica
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
35
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: PAKALANA
PROGRAM 2014
TIME: JANUARY 07, 2014, TUESDAY 10:00 – 11:50
SESSION TRACK
ACCOUNTING
SESSION CHAIR
Katherine Kinkela, Iona College
ENGLISH
What Impact Does the Application of IFRS 11 Have on (European) Companies? An Empirical Study of the
Impacts on Selected Financial Statement Figures and Key Financial Ratios
Markus Stockinger, Johannes Kepler University Linz, Austria
Susanne Leitner-Hanetseder, Johannes Kepler University Linz, Austria
An Assessment of Accounting Journal Quality Based on Departmental Lists
S. Douglas Beets, Wake Forest University
Andrea Kelton, Wake Forest University
Bruce Lewis, Wake Forest University
The Influence of Culture, Gender and Educational Level on Escalation of Commitment: Comparison of
Japan and Indonesia
Masako Saito, Osaka Sangyo University
Sekar Mayangsari, Trisakti University
Increasing Your Cultural Awareness
William Stahlin, Stevens Institute of Technology
Peter Harris, New York Institute of Technology
Katherine Kinkela, Iona College
ROOM: ANTHURIUM
TIME: JANUARY 07, 2014, TUESDAY 10:00 – 11:50
SESSION TRACK
MANAGEMENT & TOURISM
SESSION CHAIR
Thomas Green, National University
ENGLISH
The Nexus between Education and Training: Implications for the Adult Learner
Thomas Green, National University
Chandrika Kelso, National University
Collaboration and Performance of Green Innovation: Investigating the Moderation Effects of Green
Knowledge Integration Mechanisms
Jung-Jung Chang, National Central University
Ming-Ji James Lin, National Central University
Synergy or Skill – Predicting Dyad Performance
Cheryl Clark, Georgia Gwinnett College
Local Residents Tourism Destination Experience as an Electronic Connectivity
Malefane Stephen Monyane, Tshwane University of Technology
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
36
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: ILIMA
PROGRAM 2014
TIME: JANUARY 07, 2014, TUESDAY 10:00 – 11:50
SESSION TRACK
TOURISM
SESSION CHAIR
Alejandro Torres Mussatto, Universidad de Valparaiso
SPANISH
Turismo de Intereses Especiales: Investigación de Mercado Sobre las Motivaciones Desde la Perspectiva
del Cliente.
Cristobal Fernández Robin, Universidad Tecnica Federico Santa Maria
Paulina Santander Astorga, Universidad Tecnica Federico Santa Maria
Jorge Cea Valencia, Universidad Tecnica Federico Santa Maria
Roberto Melo, Universidad Tecnica Federico Santa Maria
El Comportamiento del Consumidor de Servicios Culturales Ofrecidos por las Entidades Paraestatales en
la Ciudad de Tijuana, Baja California
Claudia Karina Garcia Vargas, Universidad Autónoma de Baja California
Omaira Cecilia Martínez Moreno, Universidad Autónoma de Baja California
Indicadores Económicos, Ambientales y Sustentabilidad del Ecoturismo en México
Rosa María Velázquez-Sánchez, Universidad Autonoma Benito Juarez de Oaxaca
Jesús Gomez-Velázquez, Universidad Autonoma Benito Juarez de Oaxaca
Laura Irene Gaytan Bohoequez, Universidad Autonoma Benito Juarez de Oaxaca
Adriana Flamenco Hernandez, Universidad Autonoma de La Ciudad de Mexico
Carlos Abdiel Núñez Contreras, Universidad Autonoma Benito Juarez de Oaxaca
La Elaboración de Bebidas Espirituosas Como Actividad Productiva en las Comunidades Marginadas Caso
Zapotitlán de Vadillo
Adriana del Carmen Bautista, Universidad de Colima
Jesús Otoniel Sosa Rodriguez, Universidad de Colima
Yesbek Rocío Morales Paredes, Universidad de Colima
ROOM: CARNATION
TIME: JANUARY 07, 2014, TUESDAY 10:00 – 11:50
SESSION TRACK
MANAGEMENT
SESSION CHAIR
Elizabeth Lourdes Gómez Gutíerrez, Universidad Autonoma de Coahuila
SPANISH
La Relación de la Gestión de la Cadena de Suministro y las Tecnologias de la Informacion y Comunicación
en los Procesos Productivos para una Mayor Competitividad de la Pyme Manufacturera en Mexico.
Luis Aguilera Enríquez, Universidad Autonoma de Aguascalientes
Octavio Hernández Castorena, Universidad Autonoma de Aguascalientes
Oscar Pérez Veyna, Universidad Autonoma de Zacatecas
Aspectos Conceptuales y Metodológicos para Mejorar las Habilidades de Comunicación de los Alumnos
Como Parte de una Educación Integral
Beatriz Eugenia Flores Hahn, Universidad Autonoma de Queretaro
Margarita Espinosa Arreola, Instituto Tecnologico de Queretaro
El Emprendimiento Desde la Universidad Pública en Mexico: Caso de la Facultad de Economía,
Contaduría y Administración de la Universidad Juárez del Estado de Durango
Rosa Martha Ortega Martínez, Universidad Juárez del Estado de Durango
Claudia Berenise Cano López De Nava, Universidad Juárez del Estado de Durango
Claudia Nora Salcido Martínez, Universidad Juárez del Estado de Durango
María Deyanira Villarreal Solís, Universidad Juárez del Estado de Durango
Francisco Villarreal Solís, Universidad Juárez del Estado de Durango
Determinación de las Diferencias de Género Usando las Escalas de Limitaciones en el Trabajo (WLQ),
Compromiso Organizacional (OC) y MBI de Maslach en un Grupo de Servidores Públicos del Sector Salud
Blanca Rosa Garcia-Rivera, Universidad Autónoma de Baja California
Sonia Elizabeth Maldonado-Radillo, Universidad Autónoma de Baja California
Maria Concepción Ramírez-Barón, Universidad Autónoma de Baja California
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
37
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: PLUMERIA
PROGRAM 2014
TIME: JANUARY 07, 2014, TUESDAY 1:30 – 3:20
SESSION TRACK
FINANCE
SESSION CHAIR
Mohammed Hariri Bakri, Universiti Teknikal Melaka
ENGLISH
Credit Ratings and Bank’s Leverage: Solicited Versus Unsolicited
Yu-Jen Hsiao, National Dong Hwa University, Taiwan
Ching-Ho Chan, National Dong Hwa University, Taiwan
A Comparative Analysis of Reverse Mortgages: Evidence from Puerto Rico and the United States
Karen C. Castro-González, University of Puerto Rico-Rio Piedras
Rogelio J. Cardona-Cardona, University of Puerto Rico-Rio Piedras
The Performance and Characteristics of Regional Focused Hedge Funds in Emerging Markets
Junesuh Yi, Dongguk University
Empirical Analysis of Residential Mortgage Backed Securities: A Case Study of Cagamas
Mohammed Hariri Bakri, Universiti Teknikal Melaka
Rosalan Ali, Universiti Teknikal Melaka
Shafinar Ismail, Universiti Teknikal Melaka
ROOM: PAKALANA
TIME: JANUARY 07, 2014, TUESDAY 1:30 – 3:20
SESSION TRACK
ECONOMICS
SESSION CHAIR
Keun Lee, Northern State University
ENGLISH
Paths to Inspire Development of a Knowledge-based Industry in the Transitional Economy
Maja Basic, University of Zagreb
Marina Dabic, University of Zagreb & Nottingham Trent University
FDI Incentives and the Multilateral Agreement on Investment
Moonsung Kang, Korea University
Interest Rate and Credit Sensitivity of Sectoral Output in Nigeria
Ikechukwu Kelikume, Lagos Business School
Banks as Destabilizing Force
Keun Lee, Northern State University
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
38
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ENGLISH
ROOM: ANTHURIUM
PROGRAM 2014
TIME: JANUARY 07, 2014, TUESDAY 1:30 – 3:20
SESSION TRACK
MARKETING & ACCOUNTING
SESSION CHAIR
Luding Tong, Marietta College
Influence of Collectivist and Individualist Cultural Orientation and Regulatory Construal Fit on Brand
Attitudes
Miguel Angel Zúñiga, Morgan State University
Ivonne M. Torres, New Mexico State University
Export Market Orientation, Interfirm Communication, Interfirm Cooperation and Export Performance
Olimpia Racela, Mahasarakham University
Amonrat Thoumrungroje, Assumption University
“The Young and the Restless”: Grappling with the Mindset of Young Chinese Consumers
Luding Tong, Marietta College
ROOM: ILIMA
TIME: JANUARY 07, 2014, TUESDAY 1:30 – 3:20
SESSION TRACK
MARKETING
SESSION CHAIR
Mario Rene Chan Magaña, Universidad Tecnologica Regional del Sur
Factores Que Influyen en la Decisión de Compra de los Clientes a Través de las Estrategias de Marketing
con Redes Sociales en el Sector Hotelero
Ana María Miranda Zavala, Universidad Autónoma de Baja California
José Gabriel Ruiz Andrade, Universidad Autónoma de Baja California
SPANISH
Influencia del Placement en las Películas Sobre la Memoria Explícita e Implícita: Estudio Desde la
Perspectiva de los Consumidores
Leslier Valenzuela Fernández, Universidad de Chile
Carolina Martínez Troncoso, Universidad Finis Terrae
Felipe Yáñez Wieland, Universidad de Chile
Investigación de Mercados para Implementar a Traspatio un Sistema de Producción Acua - Agrícola
Sustentable en la Comunidad en Benito Juárez, Sonora, México
Daniel Paredes Zempual, Universidad Estatal de Sonora
Roberto Quintana Jaime, Universidad Estatal de Sonora
Lizeth Alejandra González Martínez, Universidad Estatal de Sonora
Zulema Edith Calderón Campas, Universidad Estatal de Sonora
Paul Gerardo Espinoza Mercado, Universidad Estatal de Sonora
Exportación del Mezcal de Durango a Tokio Japón
Claudia Nora Salcido Martínez, Universidad Juárez del Estado de Durango
Rosa Martha Ortega Martínez, Universidad Juárez del Estado de Durango
Claudia Berenise Cano López De Nava, Universidad Juárez del Estado de Durango
José Melchor Velázquez Reyes, Universidad Juárez del Estado de Durango
Cesar Gurrola Díaz, Universidad Juárez del Estado de Durango
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
39
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: CARNATION
PROGRAM 2014
TIME: JANUARY 07, 2014, TUESDAY 1:30 – 3:20
SESSION TRACK
MULTIDICIPLINARY
SESSION CHAIR
Karen Gardenia Ramos Higuera, Universidad Autónoma de Baja California
SPANISH
La Innovacion de Procesos Como Ventaja Competitiva en la Incubacion de Pymes: Caso DITEMCO S.A. de
C.V.
Blanca Esthela Zazueta Villavicencio, Instituto Tecnologico de Agua Prieta
Eduardo Rodriguez Leyva, Instituto Tecnologico de Agua Prieta
Victor Manuel Valenzuela Alcaraz, Instituto Tecnologico de Agua Prieta
Nahum Ledezma Mercado, Instituto Tecnologico de Agua Prieta
La Cooperación Interempresarial en Microempresas de Aguascalientes
Teresa Valdez Silva, Instituto Tecnológico de Aguascalientes
María De Los Angeles Silva Olvera, Instituto Tecnológico de Aguascalientes
Carmen Estela Carlos Ornelas, Instituto Tecnológico de Aguascalientes
Ma. Zóchitl Araiza Garza, Universidad Autónoma de Coahuila
Políticas Públicas e Integración de la Sociedad Civil en la Transparencia y Acceso a la Información
Gubernamental en México
María Del Carmen Morales Tostado, Universidad de Sonora
Diseño de una Metodología para la Construcción de Estudio de Casos en Situaciones de Soporte Logístico
para la Atención de Desastres
Oswaldo Gonzalez Yazo, Universidad Catolica de Colombia
Feizar Javier Rueda Velasco, Universidad Catolica de Colombia
Carlos Alberto Gonzalez Camargo, Universidad Catolica de Colombia
ENGLISH
ROOM: PLUMERIA
TIME: JANUARY 07, 2014, TUESDAY 3:30 – 5:00
SESSION TRACK
ACCOUNTING
SESSION CHAIR
Glen Hansen, Utica College
The Possibility of Development of Financial Indicators at Higher Education Institutions – Croatian
Context
Vesna Vašicek, University of Zagreb
Ivana Dražic Lutilsky, University of Zagreb
Martina Dragija, University of Zagreb
A Case of Rank Order Effect in Visual Accounting Tasks of Du Pont Analysis
John Tan, California State University Dominguez Hills
Managerial Discretion over Loan Loss Reserves During the Global Financial Crisis
Glen Hansen, Utica College
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
40
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: PAKALANA
PROGRAM 2014
TIME: JANUARY 07, 2014, TUESDAY 3:30 – 5:00
SESSION TRACK
ECONOMICS
SESSION CHAIR
Michael Mahoney, Wagner College
ENGLISH
An Empirical Assessment of the Interest Rate Channel of Monetary Transmission Mechanism in Nigeria
Ikechukwu Kelikume, Lagos Business School
The Role of Energy Consumption in Environmental Kuznets Curve in South Korea
Sukwan Jung, Pusan National University
Do-Hwan Won, Pusan National University
Synergistic Solutions to Military Viability and Economic Equality
Donald L. Crooks, Wagner College
Cathyann Tully, Wagner College
Michael Mahoney, Wagner College
ROOM: ANTHURIUM
TIME: JANUARY 07, 2014, TUESDAY 3:30 – 5:00
SESSION TRACK
MANAGEMENT
SESSION CHAIR
Md Towhid Khan, University of Hawaii
ENGLISH
What Is Right and What Is Wrong? The Context of Ethics within Organizations in India
Rakesh Kumar Agrawal, Indian Institute of Management Kashipur
The Impact of Internationalization on the Business Performance of SMEs
Mihaela Mikic, University of Zagreb
The Re-conceptualization of Value in Management Theory and the Utilization of Value Stream Analysis
to Implement the Redefined Value: A Social Business Perspective.
Varqa Bahar, North South University
Khan Alam, North South University
Iftekhar Mahfuz, Independent University Bangladesh
Md Towhid Khan, University of Hawaii
ROOM: ILIMA
TIME: JANUARY 07, 2014, TUESDAY 3:30 – 5:00
SESSION TRACK
FINANCE AND ACCOUNTING
SESSION CHAIR
Claudia Nora Salcido Martínez, Universidad Juárez del Estado de Durango
SPANISH
Los Beneficios de la Contabilidad Ambiental en una Empresa con Sistemas de Producción de Buenas
Prácticas Agrícolas
Mónica Araceli Reyes Rodríguez, Universidad de Guadalajara
Genoveva Rosano Ortega, Universidad Popular del Estado de Puebla
Discriminación Salarial por Género del Sector Turístico: una Revisión
Denisse Gómez Bañuelos, Universidad Estatal de Sonora
Luis Huesca Reynoso, Centro de Investigación En Alimentación Y Desarrollo
Jorge Enrique Horbath Corredor, El Colegio de La Frontera Sur
Martha Sheila Gómez González, Universidad de Guadalajara
Analisis de Riesgo en las Empresas del Sector Turistico de la Zona Sur del Estado de Yucatan
Mario Rene Chan Magaña, Universidad Tecnologica Regional del Sur
Fernando Jorge Gameros Camara, Universidad Latino
Juan Francisco Balam Mena, Universidad Tecnologica Regional del Sur
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
41
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: CARNATION
PROGRAM 2014
TIME: JANUARY 07, 2014, TUESDAY 3:30 – 5:00
SESSION TRACK
MARKETING AND TOURISM
SESSION CHAIR
Blanca Esthela Zazueta Villavicencio, Instituto Tecnologico de Agua Prieta
SPANISH
Integración de la Cadena de Valor de la Oferta de Proveedores de Servicios para el Turismo de Reuniones
del Municipio de Tijuana, Baja California.
Karen Gardenia Ramos Higuera, Universidad Autónoma de Baja California
Onésimo Cuamea Velázquez, Universidad Autónoma de Baja California
Política de Fijación de Precios: Metodología Basada en la Estructura de Costos-competencia de la
Empresa
Martín Alberto Rodríguez Brindis, Universidad Anáhuac Oaxaca
Caracterización de las Variables del Mercadeo de la Experiencia a Partir del Análisis de las Estrategias
Implementadas por las Marcas de Prendas de Vestir Dirigida al Target Joven, en Dos Centros de la
Ciudad de Cali - Colombia
Carmen Elisa Lerma Cruz, Universidad Autonoma de Occidente
ROOM: PLUMERIA
TIME: JANUARY 08, 2014, WEDNESDAY 8:00 – 9:50
SESSION TRACK
FINANCE
SESSION CHAIR
Joseph Yensu, University of Southampton
ENGLISH
Relationship between Liquidity Management and the Profitability of Deposit Money Banks in Nigeria
Ike-Anikwe Chizoba Roseline, Institute of Management and Technology (IMT) Enugu, Nigeria
An Empirical Approach to Risk Assessment in an Investment Project: Case Study "Financial Complex and
Business Center at Tecnológico de Antioquia"
Jorge Aníbal Restrepo Morales, Tecnológico de Antioquia
Lorenzo Portocarrero Sierra, Tecnológico de Antioquia
Julieth Fernanda Usme, Tecnológico de Antioquia
Bidding In the Treasury Auctions and the Effect of the Seller’s Strategy
Michal Bresky, Charles University & Economics Institute, Academy of Sciences of the Czech Republic
Corporate Cash Holdings Across Selected African Countries
Joseph Yensu, University of Southampton
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
42
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: PAKALANA
PROGRAM 2014
TIME: JANUARY 08, 2014, WEDNESDAY 8:00 – 9:50
SESSION TRACK
ACCOUNTING AND FINANCE
SESSION CHAIR
Roberta Provasi, Bicocca University-Milan
ENGLISH
Information of Corporate Social Responsibility about Earnings Persistence and Future Stock Returns
Hyunjung Choi, Yonsei University
Andres Guiral, Yonsei University
Doocheol Moon
Making Budget Management Work: Perceptions of UK Higher Education Managers Regarding the Theory
and Reality of Budget Management Experiences
Alan Parkinson, University College London
Lynsie Chew, University College London
A Comparison of the Financial Characteristics of Hong Kong and Singapore Manufacturing Firms
Ilhan Meric, Rider University
Christine Lentz, Rider University
Sherry F. Li, Rider University
Gulser Meric, Rowan University
The Assessing of Going Concern for the Italian Listed Companies: Relevances and Implications
Roberta Provasi, Bicocca University-Milan
Patrizia Riva, Piemonte Orientale University
ROOM: ANTHURIUM
TIME: JANUARY 08, 2014, WEDNESDAY 8:00 – 9:50
SESSION TRACK
MARKETING & MANAGEMENT
SESSION CHAIR
Vincent Aghara, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria
ENGLISH
Consumers’ Awareness on Their Eight Basic Rights: A Comparative Study of Filipinos in the Philippines
and Filipinos in Guam
Venus Ibarra, Ateneo de Manila University
Charito Revilla, San Pablo Colleges
How to Identify Disruptive New Businesses
Elizabeth Robles Maldonado, University of Puerto Rico
Gender Differences in Service Loyalty and WOM
Bm Purwanto, Universitas Gadjah Mada
Naila Zulfa, Universitas Gadjah Mada
Kudhianto Setiawan, Universitas Gadjah Mada
Changing Perspectives of Politics Marketing in Nigeria
Vincent Aghara, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria
Ireneus Nwaizugbo, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria.
Emmanuel Chukwuemeka, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria
Chinedu Onyeizugbe, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
43
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: ILIMA
PROGRAM 2014
TIME: JANUARY 08, 2014, WEDNESDAY 8:00 – 9:50
SESSION TRACK
PUBLIC ADMINISTRATION AND MANGEMENT
SESSION CHAIR
Benedict E. Dedominicis, Walden University
ENGLISH
Psychosocial Stress at Work, Work-family Conflicts, and Personality Characteristics as Determinants of
Job Dissatisfaction of Japanese Civil Servants
Michikazu Sekine, University of Toyama
Takashi Tatsuse, University of Toyama
Impact of Employee Evaluation on Employee Performance
Tayyaba Mir, Riphah International University
Moezza Mir Ahmed, Green Kingdom Industries
Community Perspectives on Accountability and Transparency in the Management of Local Authority
Transfer Fund in Kenya: A Case of Siaya Municipal Council
Jackson Ongong’a Otieno, Local Government
Paul Odundo, University of Nairobi, Kenya
Charles Rambo, University of Nairobi, Kenya
The US Role in Integration Strategies in Southeast Europe and East Asian Conflict Zones
Benedict E. Dedominicis, Walden University
ROOM: CARNATION
TIME: JANUARY 08, 2014, WEDNESDAY 8:00 – 9:50
SESSION TRACK
PUBLIC ADMINISTRATION & ECONOMICS
SESSION CHAIR
Ernesto Geovani Figueroa González, Universidad Juárez del Estado de Durango
SPANISH
Cultura Ecológica Ambiental, Residuos Sólidos Basado en la Legislación Municipal: Caso Municipio de
Ayapango Estado de México
Omar Ernesto Terán Varela, Centro Universitario UAEM Amecameca
Ranulfo Pérez Garcés, Centro Universitario UAEM Amecameca
Noe Zúñiga González, Centro Universitario UAEM Amecameca
Perspectivas de Reforma Hacendaria al Impuesto al Valor Agregado 2013, en México
Rossana Palomino Cano, Universidad Estatal de Sonora
José Ezequiel Robles Encinas, Universidad Estatal de Sonora
Erika Olivas Valdez, Universidad Estatal de Sonora
Francisco Javier Pestaño Uruchurtu, Universidad Estatal de Sonora
Análisis del Régimen de Pequeños Contribuyentes en Relación a su Eliminación en México para 2014
Eduardo Aceves Haro, Universidad de Guadalajara
Patricia Gutiérrez Moreno, Universidad de Guadalajara
Ramiro Torres Torres, Universidad de Guadalajara
Competitividad del Transporte Aéreo y Marítimo Internacional
América Ivonne Zamora-Torres, Universidad Michoacana de San Nicolás de Hidalgo
José César Lenin Navarro-Chávez, Universidad Michoacana de San Nicolás de Hidalgo
Joel Bonales-Valencia, Universidad Michoacana de San Nicolás de Hidalgo
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
44
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: PLUMERIA
PROGRAM 2014
TIME: JANUARY 08, 2014, WEDNESDAY 10:00 – 11:50
SESSION TRACK
FINANCE
SESSION CHAIR
Daniel Folkinshteyn, Rowan University
ENGLISH
Size and Value Premium in Sectoral Portfolios: Further Evidence on the Application of the Fama and
French Model to the Euro Area
Maher Asal, University West
Abol Jalilvand, Loyola University Chicago
Lars Rolstg, University West
State-dependent Volatility Spillover and Cross Hedging Corn with Oil Futures
Hsiang-Tai Lee, National Chi Nan University
Unregulated Markets and Internet Financial Communication: Qualitative and Quantitative Approaches
Laetitia Pozniak, University of Mons
A Comparison of the Financial Characteristics of U.S. and German Manufacturing Firms
Daniel Folkinshteyn, Rowan University
Ozge Uygur, Rowan University
Gulser Meric, Rowan University
ROOM: PAKALANA
TIME: JANUARY 08, 2014, WEDNESDAY 10:00 – 11:50
SESSION TRACK
ACCOUNTING
SESSION CHAIR
Salem Lotfi Boumediene, Montana State University Billings
ENGLISH
Professional Judgment Effectiveness: A Study of Tax Auditors in Thailand
Kanyamon Wittayapoom, Mahasarakham University
U.S. Supreme Court Will Resolve Circuit Conflict Regarding Taxation of Supplemental Unemployment
Benefits
Laura Lee Mannino, St. Johns University
Analysts’ Reactions to Expectations Management in the Post-regulation FD Period
Sherry Li, Rider University
Fang Sun, Hunter College
Fengyun Wu, Manhattan College
Detection and Prediction of Fraud in the Financial Statements of Banks: An Empirical Study of the
Tunisian Context
Salem Lotfi Boumediene, Montana State University Billings
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
45
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ENGLISH
ROOM: ANTHURIUM
PROGRAM 2014
TIME: JANUARY 08, 2014, WEDNESDAY 10:00 – 11:50
SESSION TRACK
MANAGEMENT & MARKETING
SESSION CHAIR
Katherine Kinkela, Iona College
The Impacts of Accessible Cultural Identity on Product Evaluation
Naila Zulfa, Universitas Gadjah Mada
James Hunt, Temple University
Achieving Excellence in Strategy Planning & Implementation at King Saud University (KSU)
Abdullah Aldakhil, King Saud University
The Impact of Quality Practices on Productivity and Profitability among Dried Dates Industry in Saudi
Arabia
Abdulrahman Alsughayir, Al Imam Mohammed Bin Saud Islamic University
ROOM: ILIMA
TIME: JANUARY 08, 2014, WEDNESDAY 10:00 – 11:50
SESSION TRACK
BUSINESS EDUCATION
SESSION CHAIR
Sandra Julieta Saldivar González, Universidad Autónoma de Baja California
SPANISH
Historia Industrial y Empresarial del Occidente de México: Proyecto de Seminario Permanente
Carlos René De León Meza, Universidad de Guadalajara
Patricia Gutiérrez Moreno, Universidad de Guadalajara
La Nueva Reforma Educativa Mexicana una Opcion para el Crecimiento de Mexico en Innovacion y
Responsabilidad Social
Irma Judith Ruiz Rodriguez, Instituto Tecnologico de Chihuahua II
Manuel Ricardo Campos Sandoval, Instituto Tecnologico de Chihuahua II
Maria Susuky Soto Armendariz, Instituto Tecnologico de Chihuahua II
Pensamiento Lógico Aplicado a la Educación
Liliana Margarita Portilla De Arias, Universidad Tecnológica de Pereira
Leonel Arias Montoya, Universidad Tecnológica de Pereira
Multimedia Educativa Como Medio de Instrucción en la Enseñanza del Diseño Gráfico
Gloria Azucena Torres De Leon, Universidad Autonoma de Baja California
Isabel Salinas Gutiérrez, Universidad Autonoma de Baja California
Hildelisa Karina Landeros Lorenzana, Universidad Autonoma de Baja California
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
46
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: CARNATION
PROGRAM 2014
TIME: JANUARY 08, 2014, WEDNESDAY 10:00 – 11:50
SESSION TRACK
MANAGEMENT
SESSION CHAIR
Omar Ernesto Terán Varela, Centro Universitario UAEM Amecameca
SPANISH
Desarrollo del Liderazgo en Tiempos de Cambio Radicales
Jorge Arturo Hernández Palomino, Instituto Tecnológico De Cd. Juárez
José De Jesús Espinoza Medina, Instituto Tecnológico De Cd. Juárez
Manuel Aguilar Arellano, Instituto Tecnológico De Cd. Juárez
Carmen Acosta, Instituto Tecnológico De Cd. Juárez
La Estrategia de Cooperación Empresarial-Una Alternativa para Fortalecer la Ventaja Competitiva en la
Mipyme: Caso Industria Metal-mecánica del Sureste de Coahuila
Baltazar Rodríguez Villanueva, Universidad Autónoma de Coahuila
Rosalva Diamantina Vásquez Mireles, Universidad Autónoma de Coahuila
Yolanda Mejía De León, Universidad Autónoma de Coahuila
El Clima Organizacional en las Unidades de Venta de las Tiendas del ISSSTE Municipio de Durango
Ernesto Geovani Figueroa González, Universidad Juárez del Estado de Durango
Jesús Guillermo Sotelo Asef, Universidad Juárez del Estado de Durango
Delia Arrieta Díaz, Universidad Juárez del Estado de Durango
Selene Berenice Cupich Flores, Universidad Juárez del Estado de Durango
José Alberto Bustamante Curiel, Universidad Juárez del Estado de Durango
Detrimento Patrimonial por Hurto Vehículos en Colombia: Una Aproximación Estocástica
Jorge Aníbal Restrepo Morales, Autónoma de Las Américas
Santiago Medina Hurtado, Tecnológico de Antioquia
Alejandro Bedoya, Tecnológico de Antioquia
ROOM: PLUMERIA
TIME: JANUARY 08, 2014, WEDNESDAY 1:30 – 3:20
SESSION TRACK
ECONOMICS & FINANCE
SESSION CHAIR
Gulser Meric, Rowan University
ENGLISH
Industrial Sector Export: Data Envelope Analysis
Jorge Aníbal Restrepo Morales, I.U. Tecnológico de Antioquia
Lorenzo Portocarrero Sierra, I.U. Tecnológico de Antioquia
Juan Gabriel Vanegas López, I.U. Tecnológico de Antioquia
Exports and Economic Growth in Saudi Arabia, Evidence from Non-linear ARDL
Rajeh Alragas, Swansea University
Osman Ouattra, Swansea University
T. K. Mishra, Swansea University
Ayman Alfi, Saudi Arabian Monetary Agency
Diversifying Away the War Risk
Ayman Omar, University of Leicester
Tomasz Wisniewski, University of Leicester
Sandra Nolte, Lancaster University
Market Reaction to Acquisition Announcements after the 2008 Stock Market Crash
Ozge Uygur, Rowan University
Gulser Meric, Rowan University
Ilhan Meric, Rider University
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
47
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: PAKALANA
PROGRAM 2014
TIME: JANUARY 08, 2014, WEDNESDAY 1:30 – 3:20
SESSION TRACK
ECONOMICS AND FINANCE
SESSION CHAIR
América Zamora-Torres, Universidad Michoacana de San Nicolás de Hidalgo
ENGLISH
An Exploration of Potentials to Green Building Adoption in Kenya and Industrial Implications
Peter Khaemba, USAID
Tony Mutsune, Iowa Wesleyan College
Causality Test of Business Risk and Capital Structure in a Panel Data of Nigerian Listed Firms
Dauda Mohammed, Bayero University Kano-Nigeria
Exchange Risk and Market Integration
Ines Chaieb, University of Geneva
Vihang Errunza, Mcgill University
Innovation and Technology as a Factor of Countries’ Competitiveness: a Multidimensional and
Multivariate Analysis
América Zamora-Torres, Universidad Michoacana de San Nicolás de Hidalgo
Juan Carlos García Archundia, Nglobal Logistics
ROOM: ANTHURIUM
TIME: JANUARY 08, 2014, WEDNESDAY 1:30 – 3:20
SESSION TRACK
BUSINESS EDUCATION
SESSION CHAIR
Lynsie Chew, University College London
ENGLISH
Stress and Psychological Strain among University Lecturers in Saudi Arabia
Malek T. Jdaitawi, University of Dammam
Fouad Musalam, University of Dammam
Feras Talafha, University of Dammam
Abd-Aziz Al-Motawa, University of Dammam
The Game-changers: Exploring Radically Transformational Challenges Confronting Traditional Business
Models in Educational Provision
Karen Starr, Victoria Teachers Mutual Bank
Distance Education Students and the Research Process: Resources and Services That Support Business
Students in Online Courses
Jordan Nielsen, University of Arkansas
Student and Educator Perceptions of Screencasts as an E-learning Component
Lynsie Chew, University College London
Alan Parkinson, University College London
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
48
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: ILIMA
PROGRAM 2014
TIME: JANUARY 08, 2014, WEDNESDAY 1:30 – 3:20
SESSION TRACK
ACCOUNTING & ECONOMICS
SESSION CHAIR
Zeltzin Minerva Gutiérrez Rivera, Universidad Nacional Autónoma de México
SPANISH
Grado de Familiaridad Que Tienen los Profesores, Estudiantes y Profesionales con Relación a la Posible
Adopción de las Normas Internacionales de Información Financiera
Rafael Marrero Díaz, University of Puerto Rico
Perspectiva Económica para el Crecimiento Sustentable en los Organismos Públicos Operadores de Agua
Potable
Ma. Hilda Rodales Trujillo, Universidad Michoacana de San Nicolás de Hidalgo
Francisco José Villazán Olivarez, Universidad Michoacana de San Nicolás de Hidalgo
Mario Chávez Zamora, Universidad Michoacana de San Nicolás de Hidalgo
La Influencia de la Innovación y la Información Financiera en la Competitividad de la Pyme
Manufacturera
Jorge Antonio Rangel Magdaleno, Universidad Autónoma de Aguascalientes
Luis Aguilera Enríquez, Universidad Autónoma de Aguascalientes
Martha González Adame, Universidad Autónoma de Aguascalientes
Silvia Pomar Fernández, Universidad Autónoma Metropolitana
ROOM: CARNATION
TIME: JANUARY 08, 2014, WEDNESDAY 1:30 – 3:20
SESSION TRACK
MARKETING AND MANAGEMENT
SESSION CHAIR
Luis Enrique Villalobos Contreras, Universidad Nacional Autónoma de México
SPANISH
Social Media Marketing Como Herramienta de Posicionamiento Para Unidades de Producción de Lácteos
del Municipio de Ayapango, Estado de México
Nurik Rosales Ortiz, Centro Universitario UAEM Amecameca- Universidad Autónoma del Estado de México
Ingrid Jocelyn López Rodríguez, Centro Universitario UAEM Amecameca- Universidad Autónoma del Estado de
México
Martha Elba Ruiz Riva Palacio, Centro Universitario UEAM Amecameca- Universidad Autónoma del Estado de
México
María Isabel Quiroz Mendoza, Centro Universitario UAEM Amecameca- Universidad Autónoma del Estado de
México
Omar Ernesto Terán Varela, Centro Universitario UAEM Amecameca- Universidad Autónoma del Estado de
México
Impacto de las Herramientas Tecnológicas en las Empresas de Turismo Médico en Mexicali y su Valle
Salvador Leyva Escalante, Universidad Autónoma de Baja California
Sandra Julieta Saldivar González, Universidad Autónoma de Baja California
Mayda González Espinoza, Universidad Autónoma de Baja California
Gloria Muñoz Del Real, Universidad Autónoma de Baja California
Nicolasa Valenciana Moreno, Universidad Autónoma de Baja California
Alberto Jabalera Oviedo, Universidad Autónoma de Baja California
Modelo Matemático de Inteligencia de Enjambre
Rolando Garnica Arias, Universidad Catolica de Colombia
Alfonso Lozano Montaña, Universidad Catolica de Colombia
Carlos Alberto Gonzalez Camargo, Universidad Catolica de Colombia
El Perfil del Emprendedor de la Zona Sur del Estado de Yucatán
Mario Rene Chan Magaña, Universidad Tecnologica Regional del Sur
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
49
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: PLUMERIA
PROGRAM 2014
TIME: JANUARY 08, 2014, WEDNESDAY 3:30 – 5:00
SESSION TRACK
FINANCE
SESSION CHAIR
Qi Sun, California State University of San Marcos
ENGLISH
The Case for Including Variable Annuities in Your Retirement Portfolio
Michael Mahoney, Wagner College
Corporate Sustainability Investment and Overinvestment of Free Cash Flow
Qi Sun, California State University of San Marcos
Regulation and Bank Deficiency
Dalenda Khouaja, University of Tunis
Salem Lotfi Boumediene, Montana State University Billings
ROOM: PAKALANA
TIME: JANUARY 08, 2014, WEDNESDAY 3:30 – 5:00
SESSION TRACK
FINANCE
SESSION CHAIR
Tony Mutsune, Iowa Wesleyan College
ENGLISH
No Kenyan Left Behind: the Case of Financial Inclusion through Mobile Banking
Tony Mutsune, Iowa Wesleyan College
Basel III Norms and Banks: Global Trends and Indian Experience
Vinay Goyal, Goa Institute of Management
Influence of Local Authority Transfer Fund on Service Delivery by Local Government Authorities in
Kenya: A Case of Siaya Municipal Council
Jackson Ongong’a Otieno, Local Government
Paul Odundo, University of Nairobi, Kenya
Charles Rambo, University of Nairobi, Kenya
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
50
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ENGLISH
ROOM: ANTHURIUM
PROGRAM 2014
TIME: JANUARY 08, 2014, WEDNESDAY 3:30 – 5:00
SESSION TRACK
BUSINESS EDUCATION & PUBLIC ADMINISTRATION
SESSION CHAIR
Razeen Ali, University of the South Pacific
Student Ethical Awareness as Effected by Gender and Grade Point Average
Don Altmyer, Black Hills State University
Sheng Yang, Gustavus Adolphus College
Ken Schallenkamp, Black Hills State University
Ron Debeaumont, Black Hills State University
Building an Ethical Civil Service in the Pacific: Exploring the Effectiveness of Fiji’s Public Service Code of
Conduct
Razeen Ali, University of the South Pacific
Desmond Amosa, University of the South Pacific
Student Perceptions of Influences on Their Study Experiences in a Part-time Accounting Course:
Implications for Educators
Alan Parkinson, University College London
ROOM: ILIMA
TIME: JANUARY 08, 2014, WEDNESDAY 3:30 – 5:00
SESSION TRACK
MARKETING AND MANAGEMENT
SESSION CHAIR
Yasine Qandile, Salman Bin Abdulaziz University
Comparative Study of Behavioral Mindsets in Team Decision
Philip Chong, California State University Long Beach
Ming Chen, California State University Long Beach
Xuemei Su, California State University Long Beach
ENGLISH
Positioning for International Market Segments in Higher Education: A Case Study of Salman Bin Abdulaziz
University
Yasine Qandile, Salman Bin Abdulaziz University
Natalia Oganesyants, Al-Yamamah University
IASB And FASB Convergence Project: Where Are They Now?
Aida R. Lozada Rivera, University de Puerto Rico
Hedliam J. Robles Arbelo, University of Puerto Rico
Alejandra D. Álvarez Ruiz, University of Puerto Rico
Jorge L. Vega Rodríguez, University of Puerto Rico
Wilfredo Caparrós García, University of Puerto Rico
Kevin A. Bultrón Clemente, University of Puerto Rico
Carlos J. Castro Pérez, University of Puerto Rico
Scarlett J. Figueroa Toledo, University of Puerto Rico
Jennifer Martínez, University of Puerto Rico
Diomel Castillo Batista, University of Puerto Rico
Andrés N. Rosa Aponte, University of Puerto Rico
Alice H. Abboud Chalhoub, University of Puerto Rico
Manuel A. Cecilio González, University of Puerto Rico
Erick D. Hernández Delgado, University of Puerto Rico
Eliezer A. Julián, University of Puerto Rico
Omar Barreto, University of Puerto Rico
Jesús Calderón, University of Puerto Rico
Luis Cabrera, University of Puerto Rico
Yanet G. Vázquez, University of Puerto Rico
Alicia Lozada, University of Puerto Rico
Rodolfo A. Rivera, University of Puerto Rico
Enara Lorenzo, University of Puerto Rico
Andrea del Valle, University of Puerto Rico
Berenice Morales Rosario, University of Puerto Rico
Alexis Izquierdo, University of Puerto Rico
Jonathan Fardonk, University of Puerto Rico
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
51
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
SPANISH
ROOM: CARNATION
PROGRAM 2014
TIME: JANUARY 08, 2014, WEDNESDAY 3:30 – 5:00
SESSION TRACK
MARKETING AND TOURISM
SESSION CHAIR
Jesús Guillermo Sotelo Asef, Universidad Juárez del Estado de Durango
Política Pública Basada en el Marketing 3.0 en el Municipio de Ayapango Estado de México
Jasser Humberto Neria García, Centro Universitario UAEM Amecameca- Universidad Autónoma del Estado de
México
Omar Ernesto Terán Varela, Centro Universitario UAEM Amecameca- Universidad Autónoma del Estado de
México
Ranulfo Pérez Garcés, Centro Universitario UEAM Amecameca- Universidad Autónoma del Estado de México
Julieta Andrade Carballar, Centro Universitario UAEM Amecameca- Universidad Autónoma del Estado de
México
Martha Elba Ruiz Riva Palacio, Centro Universitario UAEM Amecameca- Universidad Autónoma del Estado de
México
Estudio Socio Antropológico de las Concepciones, Valores, Prácticas y Actitudes Sobre Sexualidad y
Género de los Prestadores de Servicios Turísticos del Estado de Sonora para la Atención a Clientes
Disidentes de Sexo y Género
Laura Elena Woolfolk Gallego, Universidad Estatal de Sonora
Turismo Sostenible y el Uso de Energías Renovables Como Alternativa de Apoyo a los Pueblos Indígenas
de México
Zeltzin Minerva Gutiérrez Rivera, Universidad Nacional Autónoma de México
Luis Enrique Villalobos Contreras, Universidad Nacional Autónoma de México
ROOM: PLUMERIA
TIME: JANUARY 09, 2014, THURSDAY 8:00 – 9:50
SESSION TRACK
ECONOMICS
SESSION CHAIR
Jeffrey Callen, University of Toronto
ENGLISH
Improvement of Health Care Systems Functioning as an Element of Alleviating Poverty
Mato Grgic, University of Zagreb
Vlatka Bilas, University of Zagreb
Sanja Franc, University of Zagreb
Predicting the Defautl Characteristics of Microfinance Borrowers in Turkey: A Probit Analysis
Eyub Yegen, State University of New York at Oswego
Use of Depreciation as a Tax Policy Device to Control Inflation
Nisha Singh, Livingstone College
Rajeshwar Sharma, Livingstone College
Religion and Stock Price Crash Risk
Jeffrey Callen, University of Toronto
Xiaohua Fang, Georgia State University
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
52
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ENGLISH
ROOM: PAKALANA
PROGRAM 2014
TIME: JANUARY 09, 2014, THURSDAY 8:30 – 9:50
SESSION TRACK
MULTIDISCIPLINARY
SESSION CHAIR
Terrance Jalbert, The Institute for Business and Finance Research
The Do’s and Do-Not’s of Publishing Peer-Reviewed Research
Terrance Jalbert, The Institute for Business and Finance Research
Note: This session will start at 8:30 AM
ROOM: ANTHURIUM
TIME: JANUARY 09, 2014, THURSDAY 8:00 – 9:50
SESSION TRACK
MULTIDISCIPLINARY
SESSION CHAIR
Bhanu Sharma, University of Manitoba
ENGLISH
Why Chinese Airlines Haven’t Become Leading Cargo Carriers
Qiang Gong, Southwestern University of Finance and Economics
Kun Wang, The Hong Kong Polytechnic University
Xingli Fan, Civil Aviation Administration of China
Xiaowen Fu, University of Sydney
Simulating the Transmission of Epidemics through Complex Systems: A Classic Model
Sandip C. Patel, Morgan State University
Ganesh Bhatt, Morgan State University
Pricing Strategy for the Urban Tourism Areas: A Tool for Regional Tourism Development and
Sustainability
Malefane Stephen Monyane, Tshwane University of Technology
Optimizing Business Process of Collateral Management System Using SQL
Bhanu Sharma, University of Manitoba
Ruppa Thulasiram, University of Manitoba
Parimala Thulasiraman, University of Manitoba
ROOM: ILIMA
TIME: JANUARY 09, 2014, THURSDAY 8:00 – 9:50
SESSION TRACK
MANAGEMENT AND MARKETING
SESSION CHAIR
Rigoberto Reyes Altamirano, Universidad de Guadalajara
SPANISH
Gestión e Impacto del Comercio Electrónico en el Rendimiento Empresarial
Emilio Padrón Cantú, Universidad Autónoma de Coahuila
Víctor Manuel Molina Morejón, Universidad Autónoma de Coahuila
Adriana Méndez Wong, Universidad Autónoma de Coahuila
Protección del Patrimonio Cultural de las Tradiciones Oaxaqueñas: Un Caso Práctico La Calenda
Sandra Beatriz Zavaleta Herrera, Universidad Autónoma “Benito Juárez” de Oaxaca
Pedro Antonio Canseco Lopez, Universidad Autónoma “Benito Juárez” de Oaxaca
Miryan Castillejos Allard, Universidad Autónoma “Benito Juárez” de Oaxaca
Factores del Comportamiento del Consumidor Que Influyen en la Compra por Medio de Internet
Omaira Cecilia Martínez Moreno, Universidad Autónoma de Baja California
José Gabriel Ruiz Andrade, Universidad Autónoma de Baja California
Ricardo Verján Quiñones, Universidad Autónoma de Baja California
Ma. Cruz Lozano Ramírez, Universidad Autónoma de Baja California
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
53
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
ROOM: CARNATION
PROGRAM 2014
TIME: JANUARY 09, 2014, THURSDAY 8:00 – 9:50
SESSION TRACK
BUSINESS EDUCATION
SESSION CHAIR
Jorge Arturo Hernández Palomino, ITESM
SPANISH
Modelo de Satisfacción de los Estudiantes por Medio de Ecuaciones Estructurales
Martha Lucia Corrales Bossio, Universidad Sergio Arboleda
María Fernanda Castrillon Barbosa, Universidad Sergio Arboleda
Factores Que Afectan el Desarrollo del Personal Administrativo en una Institución de Educación Superior
Jorge Armando Cardenas-Morales, Instituto Tecnológico de Cd. Juárez
Elvira Mora Luján, Instituto Tecnológico de Cd. Juárez
Karen Paola De La Rosa Andazola, Gobierno del Estado de Chihuahua
Alberto Cárdenas Valenzuela, Instituto Tecnológico de Cd. Juárez
Definición de un Modelo de Gestión de Calidad Para Promover el Desarrollo Académico y la Evaluación
del Desempeño de los Profesores de la Universidad Católica de Colombia
Camilo Jimenez Barrera, Universidad Catolica de Colombia
Jorge Enrique Celis Giraldo
Carlos Alberto Gonzalez Camargo, Universidad Catolica de Colombia
Campaña Digital Como Estrategia de Educación Continua para el Manejo Adecuado de Materiales de
Reúso Provenientes del Proceso de Reciclaje.
Lourdes Aide Pintor Rodriguez, Universidad Autonoma de Baja California
Hildelisa Karina Landeros Lorenzana, Universidad Autonoma de Baja California
Norma Candolfi Arballo, Universidad Autonoma de Baja California
Carolina Trejo Alba, Universidad Autonoma de Baja California
ROOM: PLUMERIA
TIME: JANUARY 09, 2014, THURSDAY 10:00 – 11:50
SESSION TRACK
ECONOMICS AND FINANCE
SESSION CHAIR
Turki Alzomaia, King Saud University
ENGLISH
How Fair Is Your Fairness Opinion?
Fritz Burkhardt, Champlain College
Revisiting Firms Non-persistent Behaviors in R&D Investment from the Perspective of Technological
Capabilities
Taewon Kang, Seoul National University
Chulwoo Baek, Duksung Womens University
Jeong-dong Lee, Seoul National University
Contribution of Local Authority Transfer Fund to Debt Reduction in Kenyan Local Authorities and
Institutional Vulnerabilities to Further Debt: A Case of Siaya Municipal Council
Jackson Ongong’a Otieno, Local Government
Paul Odundo, University of Nairobi, Kenya
Charles Rambo, University of Nairobi, Kenya
The Ex-dividend Day Behavior of Stock Prices: Evidence from the Saudi Stock Exchange (Tadawul)
Turki Alzomaia, King Saud University
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
54
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
SPANISH
ROOM: ILIMA
PROGRAM 2014
TIME: JANUARY 09, 2014, THURSDAY 10:00 – 11:50
SESSION TRACK
MULTIDICIPLINARY
SESSION CHAIR
José Gabriel Ruiz Andrade, Universidad Autónoma de Baja California
Uso de las Tecnologías de Información y Comunicación: Una Contextualización Desde el Caso de las
Pymes Mexicanas
María Del Rosario Demuner Flores, Universidad Autónoma del Estado de Mexico
Osvaldo Urbano Becerril Torres, Universidad Autónoma del Estado de México
Rosa María Nava Rogel, Universidad Autónoma del Estado de México
Aspectos Fiscales en México, del Derecho a la Salud Como Derecho Humano
Rigoberto Reyes Altamirano, Universidad de Guadalajara
Desarrollo Tecnológico de Detector de Co/humo con Protocolo Inalámbrico de Comunicación i4
Jorge Berrelleza Ramos, Honeywell System Sensor
Jorge Arturo Hernández Palomino, ITESM
Guillermo Gonzalez Treviño, Honeywell System Sensor
Gabriel Carrasco Pérez Franco, Honeywell System Sensor
ROOM: CARNATION
TIME: JANUARY 09, 2014, THURSDAY 10:00 – 11:50
SESSION TRACK
BUSINESS EDUCATION
SESSION CHAIR
Carlos Alberto Gonzalez Camargo, Universidad Catolica de Colombia
SPANISH
La Evaluación y Acreditación de los Programas Académicos y su Impacto desde la Percepción Estudiantil
Edna Isabel De La Garza Martínez, Universidad Autónoma de Coahuila
Nidia Estela Hernández Castro, Universidad Autónoma de Coahuila
Vanessa Marmolejo Fabela, Universidad Autónoma de Coahuila
Elvira Velarde López, Universidad Autónoma de Coahuila
Percepción de la Calidad del Servicio Educativo Doctoral
Oscar Reyes-Sánchez, Universidad Autonoma de Baja California
Marcela Reyes-Pazos, Universidad Autonoma de Baja California
El Trabajo Colaborativo en la Educación Superior Mediada por las TIC?
Paul Andrés Rugeles Contreras, Universidad San Buenaventura
Beatriz Mora González, Universidad San Buenaventura
Piedad María Metaute Paniagua, Universidad San Buenaventura
Jairo Angel Díaz, Fundación Universitaria San Martín
Diagnóstico de la Utilización de Recursos Tecnológicos en UABC Campus Mexicali
Esteban Pérez Flores, Universidad Autónoma de Baja California-Mexicali
Lourdes Leticia Chávez Álvarez, Universidad Autónoma de Baja California-Mexicali
Lorenzo Omar Martínez González, Universidad Autónoma de Baja California-Mexicali
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
55
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
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.
Dorbor D. Kpangbala, Acelormittal Liberia Ltd
Mariela Espinoza Leguia, Mariela Espinoza Leguia
Adriana Jimenez Sanchez, Universidad Anahuac Oaxaca
Luis Javier Leyva Zavaleta, Universidad Anahuac Oaxaca
Dalila Chavez Martínez, Universidad Anáhuac Oaxaca
Valeria Hernandez Lopez Lena, Universidad Anahuac Oaxaca
Sharon Marenny Perez Barroso, Universidad Anáhuac Oaxaca
Sandra Carolina Marin Zarate, Universidad Anáhuac Oaxaca
Enrique Sanchez Flores, Universidad Anáhuac Oaxaca
Valeria Marisol Martinez Ramos, Universidad Anáhuac Oaxaca
Ana Lucia Cardeno Martinez, Universidad Anáhuac Oaxaca
Maria Del Carmen Ortega Zubieta, Universidad Anáhuac Oaxaca
Andrea Bailon Carreño, Universidad Anáhuac Oaxaca
Luis Ignacio Lopez Facio, Universidad Anahuac Oaxaca
Manuel Perez Duran, Universidad Anáhuac Oaxaca
Stephanie Citlalli Figueroa Rojas, Stephanie Citlalli Figueroa Rojas
Agustin Rodriguez Hernandez, Universidad Nacional Autonoma de México
Agerie Ayehunie, Commercial Bank of Ethiopia
Omar Alsulaim, Fairfield University
Rommel Salvador, University of Massachusetts, Amherst
Gladys Asare, Royal Future Micro Finance Limited
Pallavi Tomar, Nims University
Bryan Korolischuk, Thracian Horse Ltd.
Gyu-sik Han, Chonbuk National University
Shaden Alkharashi, University of Saint Thomas
Sung Ho Park, Keimyung University
Kyoung Kim, Keimyung University
Samuel Sarfo Kantanka, Ghabsy Microfinance Limited
Ghadir Al Abdullatif, University of St. Thomas Houston
Omar Alothman, Texas A & M University
M. Afifi Seddik, Nahda Univeristy-Benisuef
Abdullah Alhussaini, University of North Texas
Martin Hector Tubio, SENASA
Oscar Ghersi, INTA-Fundacion ArgenINTA
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
56
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
IBFR STAFF
Mercedes Jalbert, Managing Editor and Conference Chair, The IBFR
Terrance Jalbert, Editor in Chief, The IBFR
Sonia Coto, Office Assistant, The IBFR
Grettel Keane, Board Member, The IBFR
Maritza Madriz, Spanish Liaison, The IBFR
Johanna Viquez Coto, Spanish Liaison, The IBFR
Stephanie Viquez Coto, Spanish Liaison, The IBFR
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
57
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
SESSION CHAIRS
William Nelson, Indiana University Northwest
Yuedong Li, Southwestern University of Finance & Economics
Cristobal Fernández Robin, Universidad Tecnica Federico Santa Maria
Luis Aguilera Enríquez, Universidad Autonoma de Aguascalientes
Guilherme Vitolo, University of São Paulo - Escola Politécnica
Katherine Kinkela, Iona College
Thomas Green, National University
Alejandro Torres Mussatto, Universidad de Valparaiso
Elizabeth Lourdes Gómez Gutíerrez, Universidad Autonoma de Coahuila
Mohammed Hariri Bakri, Universiti Teknikal Melaka
Keun Lee, Northern State University
Luding Tong, Marietta College
Mario Rene Chan Magaña, Universidad Tecnologica Regional del Sur
Karen Gardenia Ramos Higuera, Universidad Autónoma de Baja California
Glen Hansen, Utica College
Michael Mahoney, Wagner College
Md Towhid Khan, University of Hawaii
Claudia Nora Salcido Martínez, Universidad Juárez del Estado de Durango
Blanca Esthela Zazueta Villavicencio, Instituto Tecnologico de Agua Prieta
Joseph Yensu, University of Southampton
Roberta Provasi, Bicocca University-Milan
Vincent Aghara, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria
Benedict E. Dedominicis, Walden University
Ernesto Geovani Figueroa González, Universidad Juárez del Estado de Durango
Daniel Folkinshteyn, Rowan University
Salem Lotfi Boumediene, Montana State University Billings
Sangcheol Song, Saint Josephs University
Sandra Julieta Saldivar González, Universidad Autónoma de Baja California
Omar Ernesto Terán Varela, Centro Universitario UAEM Amecameca
Gulser Meric, Rowan University
América Zamora-Torres, Universidad Michoacana de San Nicolás de Hidalgo
Lynsie Chew, University College London
Zeltzin Minerva Gutiérrez Rivera, Universidad Nacional Autónoma de México
Luis Enrique Villalobos Contreras, Universidad Nacional Autónoma de México
Qi Sun, California State University of San Marcos
Tony Mutsune, Iowa Wesleyan College
Razeen Ali, University of the South Pacific
Jesús Guillermo Sotelo Asef, Universidad Juárez del Estado de Durango
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
58
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Terrance Jalbert, The Institute for Business and Finance Research
Bhanu Sharma, University of Manitoba
Rigoberto Reyes Altamirano, Universidad de Guadalajara
Jorge Arturo Hernández Palomino, ITESM
Turki Alzomaia, King Saud University
José Gabriel Ruiz Andrade, Universidad Autónoma de Baja California
Carlos Alberto Gonzalez Camargo, Universidad Catolica de Colombia
Yasine Qandile, Salman Bin Abdulaziz University
Jeffrey Callen, University of Toronto
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
59
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
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:
Chulalongkorn University
Istanbul Bilgi University
King Saud University
St. Johns University
Texas Wesleyan University
Universidad Anáhuac Oaxaca
Universidad Autonoma "Benito Juarez" de Oaxaca
Universidad de Chile
Universidad Popular Autónoma del Estado de Puebla
Universidad Tecnológica Regional del Sur
University of Mons
University of Toyama
Yonsei University
Silver Award
This award is given to recognize universities that have supported the Institute, its conferences and
Journals continuously for a period of five or more years.
Centro Universitario UAEM Amecameca
Iowa Wesleyan College
Marietta College
Transworld University
Universidad Autonoma del Estado de Mexico
Universidad de Guadalajara
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
60
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
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 17 percent of submitted papers were given the Award. We offer
our sincere congratulations to the award winners.
ACCOUNTING & TAXATION
Causality Test of Business Risk and Capital Structure in a Panel Data of Nigerian Listed Firms
Dauda Mohammed, Bayero University Kano-Nigeria
The Study about the Influence of Corporation Governance Structure on Internal Control Audit Report
Lag —Based on Empirical Data of Listed Companies in China
Yuedong Li, Southwestern University of Finance & Economics
Xingyu Wang, Southwestern University of Finance & Economics
Strategic Implications of Different Criteria for Project Portfolio Selection
Guilherme Vitolo, University of São Paulo - Escola Politécnica
Flavio Cipparrone, University of São Paulo - Escola Politécnica
A Case of Rank Order Effect in Visual Accounting Tasks of Du Pont Analysis
John Tan, California State University Dominguez Hills
Detection and Prediction of Fraud in the Financial Statements of Banks: An Empirical Study of the
Tunisian Context
Salem Lotfi Boumediene, Montana State University Billings
Credit Spreads and Interest Rates
Ilona Shiller, University of New Brunswick
Self-assessed Responses vs. Researcher-identified Stages: The Case of Balanced Scorecard
Implementation
Wasatorn Shutibhinyo, Chulalongkorn University
BUSINESS EDUCATION & ACCREDITATION
Making Budget Management Work: Perceptions of UK Higher Education Managers Regarding the
Theory and Reality of Budget Management Experiences
Alan Parkinson, University College London
Lynsie Chew, University College London
Social Responsibility in the Business Schools in Latinoamerica: A Topic of Real Interest
Gabriela Margarita Reyna García, Universidad Autónoma de Coahuila
María Del Carmen Armenteros Acosta, Universidad Autónoma de Coahuila
María De La Luz Trasfi Mosqueda, Universidad Tecnologica de Torreon
Marcela Casas Meza, Universidad TecMilenio
Positioning for International Market Segments in Higher Education: A Case Study of Salman Bin
Abdulaziz University
Yasine Qandile, Salman Bin Abdulaziz University
Natalia Oganesyants, Al-Yamamah University
Student Ethical Awareness as Effected by Gender and Grade Point Average
Don Altmyer, Black Hills State University
Sheng Yang, Gustavus Adolphus College
Ken Schallenkamp, Black Hills State University
Ron Debeaumont, Black Hills State University
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
61
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Student Perceptions of Influences on Their Study Experiences in a Part-time Accounting Course:
Implications for Educators
Alan Parkinson, University College London
The Game-changers: Exploring Radically Transformational Challenges Confronting Traditional
Business Models in Educational Provision
Karen Starr, Victoria Teachers Mutual Bank
The Effectiveness Comparison between Mobile Based Learning Technology with Face-to-face as a
Teaching Method of Accounting Information System
Diah Suryaningrum, Universitas Pembngaunan Nasional Veteran Jawa Timur
Eni Wuryani, Universitas Negeri Surabaya
Intan Purbasari, Universitas Pembangaunan Nasional Veteran Jawa Timur
GLOBAL JOURNAL OF BUSINESS RESEARCH
Innovation and Technology as a Factor of Countries’ Competitiveness: a Multidimensional and
Multivariate Analysis
América Zamora-Torres, Universidad Michoacana de San Nicolás de Hidalgo
Juan Carlos García Archundia, Nglobal Logistics
Building an Ethical Civil Service in the Pacific: Exploring the Effectiveness of Fiji’s Public Service
Code of Conduct
Razeen Ali, University of the South Pacific
Desmond Amosa, University of the South Pacific
A Comparative Analysis of Reverse Mortgages: Evidence from Puerto Rico and the United States
Karen C. Castro-González, University of Puerto Rico-Rio Piedras
Rogelio J. Cardona-Cardona, University of Puerto Rico-Rio Piedras
An Empirical Approach to Risk Assessment in an Investment Project: Case Study "Financial Complex
and Business Center at Tecnológico de Antioquia"
Jorge Aníbal Restrepo Morales, Tecnológico de Antioquia
Lorenzo Portocarrero Sierra, Tecnológico de Antioquia
Julieth Fernanda Usme, Tecnológico de Antioquia
A Comparison of the Financial Characteristics of Hong Kong and Singapore Manufacturing Firms
Ilhan Meric, Rider University
Christine Lentz, Rider University
Sherry F. Li, Rider University
Gulser Meric, Rowan University
Financial Performance of Foreign Oil Companies in Kurdistan Region of Iraq
Naji M. Odel Harki, Soran University & University of Wolverhampton
Community Perspectives on Accountability and Transparency in the Management of Local Authority
Transfer Fund in Kenya: A Case of Siaya Municipal Council
Jackson Ongong’a Otieno, Local Government
Paul Odundo, University of Nairobi, Kenya
Charles Rambo, University of Nairobi, Kenya
Contribution of Local Authority Transfer Fund to Debt Reduction in Kenyan Local Authorities and
Institutional Vulnerabilities to Further Debt: A Case of Siaya Municipal Council
Jackson Ongong’a Otieno, Local Government
Paul Odundo, University of Nairobi, Kenya
Charles Rambo, University of Nairobi, Kenya
The Analysis of Company Liquidity Using CCC Application: Evidence from Taiwan
Li-Hua Lin, Transworld University
Szu-Hsien Lin, Transworld University
Yi-Min Lin, Transworld University
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
62
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Barriers to Youth Entrepreneurship in Rural Areas of Ghana: The Case of Komenda-Edina-EguafoAbirem (KEEA) District
Gilbert Odoi Boateng, Takoradi Polytechnic
Akwasi Addai Boateng, Cape Coast Polytechnic
Harry Siaw Bampoe, Jayee University College
CRM and Customer Satisfaction in a South African Agricultural Business: A Different Perspective
Liezel Alsemgeest, University of the Free State
Johan Van Zyl, University of the Free State
An Exploration of Potentials to Green Building Adoption in Kenya and Industrial Implications
Peter Khaemba, USAID
Tony Mutsune, Iowa Wesleyan College
The Determinants of Balanced Scorecard Usage: the Indirect Effects through the Attitudinal Factors
Wasatorn Shutibhinyo, Chulalongkorn University
Underpricing the Privatized State-owned Egyptian Enterprises: Was It Misleading?
Dena Salama, Cairo University
Yosry Hussein Khalifa, Cairo University
THE INTERNATIONAL JOURNAL OF BUSINESS AND FINANCE RESEARCH
An Empirical Assessment of the Interest Rate Channel of Monetary Transmission Mechanism in
Nigeria
Ikechukwu Kelikume, Lagos Business School
Analysts’ Reactions to Expectations Management in the Post-regulation FD Period
Sherry Li, Rider University
Fang Sun, Hunter College
Fengyun Wu, Manhattan College
Using Quantile Regressions to Examine the Capital Structure Decision of US Firms
Bala Arshanapalli, Indiana University Northwest
William Nelson, Indiana University Northwest
A Comparison of the Financial Characteristics of U.S. and German Manufacturing Firms
Daniel Folkinshteyn, Rowan University
Ozge Uygur, Rowan University
Gulser Meric, Rowan University
Market Reaction to Acquisition Announcements after the 2008 Stock Market Crash
Ozge Uygur, Rowan University
Gulser Meric, Rowan University
Ilhan Meric, Rider University
Personal Financial Decisions: A Study of Changes in Homestead Exemption Levels and Consumer
Bankruptcy Choices
Benjamin B. Boozer Jr., Jacksonville State University
S. Keith Lowe, Jacksonville State University
Robert J. Landry III, Jacksonville State University
Managerial Discretion over Loan Loss Reserves During the Global Financial Crisis
Glen Hansen, Utica College
Corporate Cash Holdings Across Selected African Countries
Joseph Yensu, University of Southampton
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
63
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Value and Cost of Multinationality: Comparing International Diversification and Real Options
Effects
Sangcheol Song, Saint Josephs University
Regulation and Bank Deficiency
Dalenda Khouaja, University of Tunis
Salem Lotfi Boumediene, Montana State University Billings
INTERNATIONAL JOURNAL OF MANAGEMENT AND MARKETING
Consumers’ Awareness on Their Eight Basic Rights: A Comparative Study of Filipinos in the
Philippines and Filipinos in Guam
Venus Ibarra, Ateneo de Manila University
Charito Revilla, San Pablo Colleges
Influence of Collectivist and Individualist Cultural Orientation and Regulatory Construal Fit on
Brand Attitudes
Miguel Angel Zúñiga, Morgan State University
Ivonne M. Torres, New Mexico State University
Industrial Sector Export: Data Envelope Analysis
Jorge Aníbal Restrepo Morales, I.U. Tecnológico de Antioquia
Lorenzo Portocarrero Sierra, I.U. Tecnológico de Antioquia
Juan Gabriel Vanegas López, I.U. Tecnológico de Antioquia
On-line Reviews’ Impact on Trust-building
Selcen Ozturkcan, Istanbul Bilgi University
Gul Gursoy, Istanbul Bilgi University
Influence of Local Authority Transfer Fund on Service Delivery by Local Government Authorities in
Kenya: A Case of Siaya Municipal Council
Jackson Ongong’a Otieno, Local Government
Paul Odundo, University of Nairobi, Kenya
Charles Rambo, University of Nairobi, Kenya
How to Identify Disruptive New Businesses
Elizabeth Robles Maldonado, University of Puerto Rico
REVIEW OF BUSINESS AND FINANCE STUDIES
The Assessing of Going Concern for the Italian Listed Companies: Relevances and Implications
Roberta Provasi, Bicocca University-Milan
Patrizia Riva, Piemonte Orientale University
India’s Satyam Scandal: Some Evidence That the Too Large to Indict Mindset of Accounting
Regulators Is a Global Phenomenon
Kalpana Pai, Texas Wesleyan University
Thomas D. Tolleson, Texas Wesleyan University
No Kenyan Left Behind: the Case of Financial Inclusion through Mobile Banking
Tony Mutsune, Iowa Wesleyan College
Changing Perspectives of Politics Marketing in Nigeria
Vincent Aghara, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria
Ireneus Nwaizugbo, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria.
Emmanuel Chukwuemeka, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria
Chinedu Onyeizugbe, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria
Local Residents Tourism Destination Experience as an Electronic Connectivity
Malefane Stephen Monyane, Tshwane University of Technology
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
64
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Microfinance and Poverty Reduction in Ghana: Evidence from Policy Beneficiaries
Gilbert Odoi Boateng, Takoradi Polytechnic
Akwasi A. Boateng, Cape Coast Polytechnic
Harry S. Bampoe, Jayee University College
Critical Practices for Increasing Business Process Orientation: Case Study of 20 Companies
Nadia Zaheer, National University of Science & Technology, Pakistan
Developing Corporate Culture in a Training Department: A Qualitative Case Study of Internal and
Outsourced Staff
Querubin S. Yap, University of Phoenix
Jon Webber, University of Phoenix
Impact of Employee Evaluation on Employee Performance
Tayyaba Mir, Riphah International University
Moezza Mir Ahmed, Green Kingdom Industries
“The Young and the Restless”: Grappling with the Mindset of Young Chinese Consumers
Luding Tong, Marietta College
The US Role in Integration Strategies in Southeast Europe and East Asian Conflict Zones
Benedict E. Dedominicis, Walden University
Unregulated Markets and Internet Financial Communication: Qualitative and Quantitative
Approaches
Laetitia Pozniak, University of Mons
Empirical Analysis of Residential Mortgage Backed Securities: A Case Study of Cagamas
Mohammed Hariri Bakri, Universiti Teknikal Melaka
Rosalan Ali, Universiti Teknikal Melaka
Shafinar Ismail, Universiti Teknikal Melaka
U.S. Supreme Court Will Resolve Circuit Conflict Regarding Taxation of Supplemental Unemployment
Benefits
Laura Lee Mannino, St. Johns University
Peddling by Pod: Mobile Marketing for Real Estate Professionals
Johnell Woody, Kennesaw State University
Use of Depreciation as a Tax Policy Device to Control Inflation
Nisha Singh, Livingstone College
Rajeshwar Sharma, Livingstone College
REVISTA GLOBAL DE NEGOCIOS
Innovando la Educación en México: Factores Internos Que Impactan al Emprendimiento Universitario
Eduardo Gajón Gómez, ITESM Campus Laguna
Gabriela Margarita Reyna García, Universidad Autonoma de Coahuila
María Del Carmen Armenteros Acosta, Universidad Autonoma de Coahuila
Mayeth Mijares Villarreal, ITESM Campus Laguna
El Comisario, Desconocimiento de su Responsabilidad Legal Dentro de la Sociedad Mercantil en
Empresa Familiar
Rosa Hilda Hernández Sandoval, Universidad Autonoma de Coahuila
Laura Leticia Gaona Tamez, Universidad Autonoma de Coahuila
Sandra Patricia De La Garza Cienfuegos, Universidad Autonoma de Coahuila
Irineo Sánchez Luna, Universidad Autonoma de Coahuila
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
65
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
El Clima Organizacional en las Unidades de Venta de las Tiendas del ISSSTE Municipio de Durango
Ernesto Geovani Figueroa González, Universidad Juárez del Estado de Durango
Jesús Guillermo Sotelo Asef, Universidad Juárez del Estado de Durango
Delia Arrieta Díaz, Universidad Juárez del Estado de Durango
Selene Berenice Cupich Flores, Universidad Juárez del Estado de Durango
José Alberto Bustamante Curiel, Universidad Juárez del Estado de Durango
Revaloremos la Universidad Autónoma “Benito Juárez” de Oaxaca, Una Propuesta de
Responsabilidad Social Universitaria
Abraham Espejo Martínez, Universidad Autónoma “Benito Juárez” de Oaxaca
Carmen Eloísa Cruz Robles, Universidad Autónoma “Benito Juárez” de Oaxaca
Ana Luz Ramos Soto, Universidad Autónoma “Benito Juárez” de Oaxaca
La Cooperación Interempresarial en Microempresas de Aguascalientes
Teresa Valdez Silva, Instituto Tecnológico de Aguascalientes
María De Los Angeles Silva Olvera, Instituto Tecnológico de Aguascalientes
Carmen Estela Carlos Ornelas, Instituto Tecnológico de Aguascalientes
Ma. Zóchitl Araiza Garza, Universidad Autónoma de Coahuila
El Perfil del Emprendedor de la Zona Sur del Estado de Yucatán
Mario Rene Chan Magaña, Universidad Tecnologica Regional del Sur
Estudio de Factibilidad Financiera en una Empresa Maquiladora de Plántulas de Sandía en el Valle
del Yaqui
Roberto Quintana Jaime, Universidad Estatal de Sonora
Daniel Paredes Zempual, Universidad Estatal de Sonora
Arturo Sandoval Mariscal, Universidad Estatal de Sonora
La Industria del Bacanora, Como Propuesta de Desarrollo Endogeno en la Region de Denominacion de
Origen
Emma Vanessa Casas Medina, Universidad Estatal de Sonora
Vidal Salazar Solano, CIAD
Integración de la Cadena de Valor de la Oferta de Proveedores de Servicios para el Turismo de
Reuniones del Municipio de Tijuana, Baja California.
Karen Gardenia Ramos Higuera, Universidad Autónoma de Baja California
Onésimo Cuamea Velázquez, Universidad Autónoma de Baja California
La Asociacion Como Estrategia en la Micro y Pequeña Industria, en Mexicali Baja California, Mexico
Loreto María Bravo Zanoguera, Universidad Autonoma de Baja California
Plácido Valenciana Moreno, Universidad Autonoma de Baja California
Sósima Carrillo, Universidad Autonoma de Baja California
Ana Cecilia Bustamante Valenzuela, Universidad Autonoma de Baja California
La Influencia de la Innovación y la Información Financiera en la Competitividad de la Pyme
Manufacturera
Jorge Antonio Rangel Magdaleno, Universidad Autónoma de Aguascalientes
Luis Aguilera Enríquez, Universidad Autónoma de Aguascalientes
Martha González Adame, Universidad Autónoma de Aguascalientes
Silvia Pomar Fernández, Universidad Autónoma Metropolitana
Uso de las Tecnologías de Información y Comunicación: Una Contextualización Desde el Caso de las
Pymes Mexicanas
María Del Rosario Demuner Flores, Universidad Autónoma del Estado de Mexico
Osvaldo Urbano Becerril Torres, Universidad Autónoma del Estado de México
Rosa María Nava Rogel, Universidad Autónoma del Estado de México
Aspectos Fiscales en México, del Derecho a la Salud Como Derecho Humano
Rigoberto Reyes Altamirano, Universidad de Guadalajara
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
66
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Gestión e Impacto del Comercio Electrónico en el Rendimiento Empresarial
Emilio Padrón Cantú, Universidad Autónoma de Coahuila
Víctor Manuel Molina Morejón, Universidad Autónoma de Coahuila
Adriana Méndez Wong, Universidad Autónoma de Coahuila
Desafíos de la Mujer Empresaria y su Relación con Factores Culturales Familiares
Ma. Del Carmen Liquidano Rodríguez, Instituto Tecnológico de Aguascalientes
Carmen Estela Carlos Ornelas, Instituto Tecnológico de Aguascalientes
María De Los Ángeles Silva Olvera, Instituto Tecnológico de Aguascalientes
Yolanda González Adame, Instituto Tecnológico de Aguascalientes
Diferentes Redes Sociales en las Mipyme Localizadas en Puebla, México
María Antonieta Monserrat Vera Muñoz, Benemérita Universidad Autónoma de Puebla
Rafaela Martínez Méndez, Benemérita Universidad Autónoma de Puebla
José Gerardo Serafín Vera Muñoz, Benemérita Universidad Autónoma de Puebla
Perspectiva Económica para el Crecimiento Sustentable en los Organismos Públicos Operadores de
Agua Potable
Ma. Hilda Rodales Trujillo, Universidad Michoacana de San Nicolás de Hidalgo
Francisco José Villazán Olivarez, Universidad Michoacana de San Nicolás de Hidalgo
Mario Chávez Zamora, Universidad Michoacana de San Nicolás de Hidalgo
Análisis del Régimen de Pequeños Contribuyentes en Relación a su Eliminación en México para 2014
Eduardo Aceves Haro, Universidad de Guadalajara
Patricia Gutiérrez Moreno, Universidad de Guadalajara
Ramiro Torres Torres, Universidad de Guadalajara
Competitividad de las Empresas Familiares del Sector Alimentos de Tipo Gourmet en Ensenada,
Baja California
Sandra Millán Núñez, Universidad Autonoma de Baja California
Ma. Enselmina Marín Vargas, Universidad Autonoma de Baja California
La Estrategia de Cooperación Empresarial-Una Alternativa para Fortalecer la Ventaja Competitiva
en la Mipyme: Caso Industria Metal-mecánica del Sureste de Coahuila
Baltazar Rodríguez Villanueva, Universidad Autónoma de Coahuila
Rosalva Diamantina Vásquez Mireles, Universidad Autónoma de Coahuila
Yolanda Mejía De León, Universidad Autónoma de Coahuila
Análisis Comparativo de Factores Competitivos de las Pymes del Estado de Colima, Durango y
Veracruz
Nidia Estela Hernández Castro, Universidad Autonoma de Coahuila
Edna Isabel De La Garza Martínez, Universida Autonoma de Coahuila
Leonor Mireles Falcon, Universida Autonoma de Coahuila
Ma. Zóchitl Araiza Garza, Universidad Autonoma de Coahuila
Entre la Formación Racional y el Aprender a Aprender
Mario Luis Perossa, Universidad Maimónides
Alejandra Elena Marinaro, Universidad Maimónides
Investigación Comercial: Posicionamiento del Grupo Supermercados Eroski
José Daniel Barquero Cabrero, Escuela Universitaria de Negocios ESERP-España
Francisco Javier Maqueda Lafuente, Universidad del País Vasco-España
Sandra López Chavarría, Universidad Autónoma de Coahuila
Liliana Angélica Guerrero Ramos, Universidad Autonoma de Coahuila
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
67
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Investigación de Mercados para Implementar a Traspatio un Sistema de Producción Acua - Agrícola
Sustentable en la Comunidad en Benito Juárez, Sonora, México
Daniel Paredes Zempual, Universidad Estatal de Sonora
Roberto Quintana Jaime, Universidad Estatal de Sonora
Lizeth Alejandra González Martínez, Universidad Estatal de Sonora
Zulema Edith Calderón Campas, Universidad Estatal de Sonora
Paul Gerardo Espinoza Mercado, Universidad Estatal de Sonora
El Emprendimiento Desde la Universidad Pública en Mexico: Caso de la Facultad de Economía,
Contaduría y Administración de la Universidad Juárez del Estado de Durango
Rosa Martha Ortega Martínez, Universidad Juárez del Estado de Durango
Claudia Berenise Cano López De Nava, Universidad Juárez del Estado de Durango
Claudia Nora Salcido Martínez, Universidad Juárez del Estado de Durango
María Deyanira Villarreal Solís, Universidad Juárez del Estado de Durango
Francisco Villarreal Solís, Universidad Juárez del Estado de Durango
Factores Que Impactan la Competitividad de Empresas Constructoras de Viviendas en Mexicali,
Baja California, México
Santiago Pérez Alcalá, Universidad Autónoma del Estado de Baja California
Cruz Elda Macías Terán, Universidad Autónoma del Estado de Baja California
Leonel Rosiles López, Universidad Autónoma del Estado de Baja California
Julio Cesar León Prieto, Universidad Autónoma del Estado de Baja California
Exportación del Mezcal de Durango a Tokio Japón
Claudia Nora Salcido Martínez, Universidad Juárez del Estado de Durango
Rosa Martha Ortega Martínez, Universidad Juárez del Estado de Durango
Claudia Berenise Cano López De Nava, Universidad Juárez del Estado de Durango
José Melchor Velázquez Reyes, Universidad Juárez del Estado de Durango
Cesar Gurrola Díaz, Universidad Juárez del Estado de Durango
Caracterización de las Prácticas de Talento Humano en Empresas del Valle del Cauca
Beatriz Eugenia Agudelo Orrego, Universidad Autónoma de Occidente
REVISTA INTERNACIONAL ADMINISTRACION & FINANZAS
Turismo de Intereses Especiales: Investigación de Mercado Sobre las Motivaciones Desde la
Perspectiva del Cliente.
Cristobal Fernández Robin, Universidad Tecnica Federico Santa Maria
Paulina Santander Astorga, Universidad Tecnica Federico Santa Maria
Jorge Cea Valencia, Universidad Tecnica Federico Santa Maria
Roberto Melo, Universidad Tecnica Federico Santa Maria
Influencia del Placement en las Películas Sobre la Memoria Explícita e Implícita: Estudio Desde la
Perspectiva de los Consumidores
Leslier Valenzuela Fernández, Universidad de Chile
Carolina Martínez Troncoso, Universidad Finis Terrae
Felipe Yáñez Wieland, Universidad de Chile
Indicadores Económicos, Ambientales y Sustentabilidad del Ecoturismo en México
Rosa María Velázquez-Sánchez, Universidad Autonoma Benito Juarez de Oaxaca
Jesús Gomez-Velázquez, Universidad Autonoma Benito Juarez de Oaxaca
Laura Irene Gaytan Bohoequez, Universidad Autonoma Benito Juarez de Oaxaca
Adriana Flamenco Hernandez, Universidad Autonoma de La Ciudad de Mexico
Carlos Abdiel Núñez Contreras, Universidad Autonoma Benito Juarez de Oaxaca
Política de Fijación de Precios: Metodología Basada en la Estructura de Costos-competencia de la
Empresa
Martín Alberto Rodríguez Brindis, Universidad Anáhuac Oaxaca
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
68
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Grado de Familiaridad Que Tienen los Profesores, Estudiantes y Profesionales con Relación a la
Posible Adopción de las Normas Internacionales de Información Financiera
Rafael Marrero Díaz, University of Puerto Rico
Detrimento Patrimonial por Hurto Vehículos en Colombia: Una Aproximación Estocástica
Jorge Aníbal Restrepo Morales, Autónoma de Las Américas
Santiago Medina Hurtado, Tecnológico de Antioquia
Alejandro Bedoya, Tecnológico de Antioquia
Desarrollo del Liderazgo en Tiempos de Cambio Radicales
Jorge Arturo Hernández Palomino, Instituto Tecnológico De Cd. Juárez
José De Jesús Espinoza Medina, Instituto Tecnológico De Cd. Juárez
Manuel Aguilar Arellano, Instituto Tecnológico De Cd. Juárez
Carmen Acosta, Instituto Tecnológico De Cd. Juárez
Factores de Contingencia Que Inciden en la Profesionalización de las Empresas Familiares del Sector
Comercio de Tijuana, B.C., México
María Virginia Flores Ortiz, Universidad Autónoma de Baja California
Alfonso Vega López, Universidad Autónoma de Baja California
Edgar Armando Chávez Moreno, Universidad Autónoma de Baja California
Diseño y Validación de una Metodología para Evaluar el Nivel de Madurez de la Alineación
Estratégica de las Tecnologías de la Información y la Comunicación.
Rodolfo Perez Estrada, Universidad Autonoma De Coahuila
Manuel Medina Elizondo, Universidad Autonoma De Coahuila
Liliana Angélica Guerrero Ramos, Universidad Autonoma De Coahuila
Jose Leonel García Sánchez, Universidad Autonoma De Coahuila
Marcela Casas Meza, Universidad Autonoma De Coahuila
Selección Bajo Incertidumbre de Portafolios de Generación Eléctrica
Roberto José Taboada González, Universidad Michoacana de San Nicolás de Hidalgo
Gerardo Gabriel Alfaro Calderón, Universidad Michoacana de San Nicolás de Hidalgo
Federico González Santoyo, Universidad Michoacana de San Nicolás de Hidalgo
Relación del Clima Organizacional y la Satisfacción Laboral en una Pequeña Empresa Familiar
Maricela Carolina Peña Cárdenas, Universidad Autónoma de Coahuila
Ma. Guadalupe Díaz Díaz, Universidad Autónoma de Coahuila
Alejandra Carrillo Puente, Universidad Autónoma de Coahuila
Impacto de la Gestión de la Cadena de Suministros Sobre el Desempeño Competitivo de Empresas
Manufactureras de Aguascalientes, México
Carmen Estela Carlos Ornelas, Instituto Tecnológico de Aguascalientes
Jorge Alberto Rodríguez Steffani, Instituto Tecnológico de Aguascalientes
Ma. Del Carmen Liquidano Rodríguez, Instituto Tecnológico de Aguascalientes
María De Los Ángeles Silva Olvera, Instituto Tecnológico de Aguascalientes
Yolanda González Adame, Instituto Tecnológico de Aguascalientes
La Gestion del Conocimiento en la Pequeña y Mediana Empresa Manufacturera de Morelia Mich.,
Mexico
Gerardo Gabriel Alfaro Calderón, Universidad Michoacana de San Nicolás de Hidalgo
Víctor Gerardo Alfaro García, Universidad de Barcelona
Competitividad y Supply Chain Management en la Industria Exportadora de Aguacates en México
Marco Alberto Valenzo Jiménez, Universidad Michoacana de San Nicolás de Hidalgo
Jaime Apolinar Martínez Arroyo, Universidad Michoacana de San Nicolás de Hidalgo
Evaristo Galeana Figueroa, Universidad Michoacana de San Nicolás de Hidalgo
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
69
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
La Evaluación y Acreditación de los Programas Académicos y su Impacto desde la Percepción
Estudiantil
Edna Isabel De La Garza Martínez, Universidad Autónoma de Coahuila
Nidia Estela Hernández Castro, Universidad Autónoma de Coahuila
Vanessa Marmolejo Fabela, Universidad Autónoma de Coahuila
Elvira Velarde López, Universidad Autónoma de Coahuila
Determinación de las Diferencias de Género Usando las Escalas de Limitaciones en el Trabajo
(WLQ), Compromiso Organizacional (OC) y MBI de Maslach en un Grupo de Servidores Públicos del
Sector Salud
Blanca Rosa Garcia-Rivera, Universidad Autónoma de Baja California
Sonia Elizabeth Maldonado-Radillo, Universidad Autónoma de Baja California
Maria Concepción Ramírez-Barón, Universidad Autónoma de Baja California
El Marketing Sustentable Como Estrategia de Posicionamiento Global en las Franquicias Mexicanas
Que Operan en la Ciudad de Hermosillo, Sonora
Luis Enrique Ibarra Morales, Universidad Estatal de Sonora
Emma Vanessa Casas Medina, Universidad Estatal de Sonora
Erika Olivas Valdez, Universidad Estatal de Sonora
Karla María Barraza Martínez, Universidad Estatal de Sonora
Analisis de Riesgo en las Empresas del Sector Turistico de la Zona Sur del Estado de Yucatan
Mario Rene Chan Magaña, Universidad Tecnologica Regional del Sur
Fernando Jorge Gameros Camara, Universidad Latino
Juan Francisco Balam Mena, Universidad Tecnologica Regional del Sur
Competitividad del Transporte Aéreo y Marítimo Internacional
América Ivonne Zamora-Torres, Universidad Michoacana de San Nicolás de Hidalgo
José César Lenin Navarro-Chávez, Universidad Michoacana de San Nicolás de Hidalgo
Joel Bonales-Valencia, Universidad Michoacana de San Nicolás de Hidalgo
Caracterización de las Variables del Mercadeo de la Experiencia a Partir del Análisis de las
Estrategias Implementadas por las Marcas de Prendas de Vestir Dirigida al Target Joven, en Dos
Centros de la Ciudad de Cali - Colombia
Carmen Elisa Lerma Cruz, Universidad Autonoma de Occidente
La Relación de la Gestión de la Cadena de Suministro y las Tecnologias de la Informacion y
Comunicación en los Procesos Productivos para una Mayor Competitividad de la Pyme
Manufacturera en Mexico.
Luis Aguilera Enríquez, Universidad Autonoma de Aguascalientes
Octavio Hernández Castorena, Universidad Autonoma de Aguascalientes
Oscar Pérez Veyna, Universidad Autonoma de Zacatecas
Relación Entre el Perfil de las Mujeres Emprendedoras y el Acceso a los Microcréditos: Un Análisis
en las Micro y Pequeñas Empresas de Saltillo, Coahuila
Elizabeth Lourdes Gómez Gutíerrez, Universidad Autonoma de Coahuila
Liliana Angélica Guerrero Ramos, Universidad Autónoma de Coahuila
María Del Carmen Armenteros Acosta, Universidad Autónoma de Coahuila
Sandra López Chavarría, Universidad Autónoma de Coahuila
Competencias Directivas para Pyme: Una Evaluación Diagnóstica en el Sector Servicios en Saltillo
Coahuila
Melchor David Elizondo Sandoval, Universidad Autónoma de Coahuila
María Del Carmen Armenteros Acosta, Universidad Autonoma de Coahuila
Víctor Manuel Molina Morejón, Universidad Autónoma de Coahuila
Ruta Seductora Hacia la Convergencia Divulgación: NIIF Para Pymes
Aida R. Lozada Rivera, University de Puerto Rico
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
70
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
BEST IN SESSION AWARD WINNERS
To be announced after the conference. Winners will also appear in the finalized version of the program
that will be available on our website about two weeks after the conference is completed.
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
71
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2014
Index of Participants
Abboud Chalhoub, Alice H........................ 51
Abeysekera, Sarath ................................ 33
Aceves Haro, Eduardo......................... 44, 67
Acosta, Carmen ................................ 47, 69
Aghara, Vincent ........................... 43, 58, 64
Agrawal, Rakesh Kumar........................... 41
Agudelo Orrego, Beatriz Eugenia ............ 27, 68
Aguilar Arellano, Manuel ..................... 47, 69
Aguilera Enríquez, Luis .... 35, 37, 49, 58, 66, 70
Al Abdullatif, Ghadir .............................. 56
Alam, Khan ......................................... 41
Alcántar Ruiz, Rosa Amelia ...................... 34
Alcaraz Vargas, Jorge L. .......................... 27
Aldakhil, Abdullah ................................. 46
Alfaro Calderón, Gerardo Gabriel ...... 26, 28, 69
Alfaro García, Víctor Gerardo ............... 26, 69
Alfi, Ayman ......................................... 47
Alhussaini, Abdullah ............................... 56
Ali, Razeen ................................ 51, 58, 62
Ali, Rosalan ..................................... 38, 65
Alkharashi, Shaden ................................ 56
Al-Motawa, Abd-Aziz .............................. 48
Alothman, Omar ................................... 56
Alragas, Rajeh ..................................... 47
Alsemgeest, Liezel ............................ 23, 63
Alsughayir, Abdulrahman ......................... 46
Alsulaim, Omar .................................... 56
Altmyer, Don ................................... 51, 61
Alvarado Herrera, Alejandro ..................... 30
Álvarez Ruiz, Alejandra D ........................ 51
Álvarez Violante, Crisóforo ............. 24, 28, 29
Alzomaia, Turki ................................ 54, 59
Amosa, Desmond .............................. 51, 62
Andrade Carballar, Julieta ....................... 52
Angel Díaz, Jairo .................................. 55
Anstine, Jeff ............................... 9, 10, 13
Antipov, Andrey ................................... 23
Antipova, Tatiana ................................. 23
Araiza Garza, Ma. Zóchitl .......... 27, 40, 66, 67
Araujo Cobarrubio, Ruben........................ 15
Arcega Ponce, Arquímedes ................... 25, 31
Arellano Zepeda, Santiago Alejandro ........... 29
Arenas Pérez, Luz Stella .......................... 32
Arias Montoya, Leonel ........................ 34, 46
Arias Uribe, Myriam ............................... 27
Armenteros Acosta, María Del Carmen 23, 24, 25,
35, 61, 65, 70
Arnold, Liz Washington ........................... 33
Arrieta Díaz, Delia ............................. 47, 66
Arshanapalli, Bala ............................. 33, 63
Asal, Maher ......................................... 45
Asare, Gladys ...................................... 56
Ayehunie, Agerie .................................. 56
Baek, Chulwoo ..................................... 54
Bahar, Varqa ....................................... 41
Bailon Carreño, Andrea ........................... 56
Bakri, Mohammed Hariri ................. 38, 58, 65
Balam Mena, Juan Francisco ................. 41, 70
Bampoe, Harry S. ................................. 20
Bampoe, Harry Siaw ...................... 21, 63, 65
Barquero Cabrero, José Daniel.............. 30, 67
Barraza Martínez, Karla María............... 25, 70
Barreto, Omar ...................................... 51
Basic, Maja.......................................... 38
Batres Gutiérrez, Isamar Cristina ................ 31
Bautista, Adriana del Carmen .................... 37
Baxter, Susan ....................................... 12
Becerril Torres, Osvaldo Urbano ............ 55, 66
Bedoya, Alejandro ............................ 47, 69
Beets, S. Douglas .................................. 36
Berrelleza Ramos, Jorge .......................... 55
Bhatt, Ganesh ...................................... 53
Bilas, Vlatka ........................................ 52
Boateng, Akwasi Addai .............. 20, 21, 63, 65
Boateng, Gilbert Odoi ............... 20, 21, 63, 65
Bonales-Valencia, Joel ....................... 44, 70
Boozer Jr., Benjamin B. ..................... 21, 63
Botero Botero, Sergio ............................. 28
Boumediene, Salem Lotfi .......45, 50, 58, 61, 64
Bravo Zanoguera, Loreto María ......... 27, 30, 66
Bresky, Michal ...................................... 42
Briley, James E .................................. 8, 11
Brinkman, John ..................................... 9
Bruce, Grady ........................................ 9
Bultrón Clemente, Kevin A ....................... 51
Burkhardt, Fritz .................................... 54
Bustamante Curiel, José Alberto ........... 47, 66
Bustamante Valenzuela, Ana Cecilia ... 27, 30, 66
Cabrera, Luis ....................................... 51
Cairo, Raymond ................................. 9, 13
Calderón Campas, Zulema Edith ............ 39, 68
Callen, Jeffrey ................................ 52, 59
Camberos Castro, Mario........................... 30
Campos Sandoval, Manuel Ricardo .............. 46
Candolfi Arballo, Norma .......................... 54
Cano López De Nava, Claudia Berenise ... 35, 37,
39, 68
Cano López De Nava, Laura De Lourdes ........ 35
Canseco Lopez, Pedro Antonio ................... 53
Caparrós García, Wilfredo ........................ 51
Cárdenas Valenzuela, Alberto.................... 54
Cárdenas Villalpando, Alfredo Salvador ... 25, 31
Cardenas-Morales, Jorge Armando .............. 54
Cardeno Martinez, Ana Lucia ..................... 56
Cardona-Cardona, Rogelio J. ................ 38, 62
Carlos Ornelas, Carmen Estela 25, 26, 40, 66, 67,
69
Carrasco Pérez Franco, Gabriel .................. 55
Carrillo Puente, Alejandra................... 25, 69
Carrillo, Sósima ........................... 27, 30, 66
Cartujano Escobar, Silvia ................ 24, 28, 29
Casas Medina, Emma Vanessa ...... 25, 31, 66, 70
Casas Meza, Marcela................. 23, 24, 61, 69
Castillejos Allard, Miryan ......................... 53
Castillo Batista, Diomel ........................... 51
Castrillon Barbosa, María Fernanda ............. 54
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
72
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
Castro Pérez, Carlos J ............................ 51
Castro Sanchez, Jacobo Josaphatt .............. 29
Castro-González, Karen C. ................... 38, 62
Cea Valencia, Jorge ........................... 37, 68
Cecilio González, Manuel A ...................... 51
Celaya Pino, Karen Amanda ...................... 32
Celis Giraldo, Jorge Enrique ..................... 54
Ceniceros Trinidad, Brenda Ivonne ............. 31
Cervantes Arreola, Diana Irasema ............... 26
Chaieb, Ines ........................................ 48
Chan Magaña, Mario Rene . 39, 41, 49, 58, 66, 70
Chan, Ching-Ho .................................... 38
Chang, Jung-Jung.................................. 36
Chang, William S................................... 34
Chávez Álvarez, Lourdes Leticia ................ 55
Chavez Escobedo, Juan Manuel.................. 30
Chavez Martínez, Dalila .......................... 56
Chávez Moreno, Edgar Armando ............. 30, 69
Chávez Zamora, Mario ........................ 49, 67
Chen, Chun-Sheng ................................. 20
Chen, Jen-Tseng ................................... 22
Chen, Ming ......................................... 51
Chew, Lynsie ......................... 43, 48, 58, 61
Chizoba Roseline, Ike-Anikwe.................... 42
Choe, Soonkyoo .................................... 22
Choi, Hyunjung .................................... 43
Choi, Pilsun ......................................... 35
Chong, Philip ....................................... 51
Chukwuemeka, Emmanuel ................... 43, 64
Cipparrone, Flavio ............................. 35, 61
Clark, Cheryl ....................................... 36
Cobián Velasco, Sandra ........................... 28
Corrales Bossio, Martha Lucia.................... 54
Cortés Botello, Juan .............................. 31
Coto, Sonia ......................................... 57
Crooks, Donald L. .................................. 41
Cruz Robles, Carmen Eloísa .................. 34, 66
Cuamea Velázquez, Onésimo ................ 42, 66
Cupich Flores, Selene Berenice.............. 47, 66
Dabic, Marina ...................................... 38
De La Garza Cienfuegos, Sandra Patricia .. 29, 65
De La Garza Martínez, Edna Isabel 27, 55, 67, 70
De La Rosa Andazola, Karen Paola .............. 54
De León Meza, Carlos René ...................... 46
Debeaumont, Ron ............................. 51, 61
Dedominicis, Benedict E. ................ 44, 58, 65
del Valle, Andrea .................................. 51
Demuner Flores, María Del Rosario ......... 55, 66
Deniz Guizar, Aurelio ............................. 29
Díaz Díaz, Ma. Guadalupe .................... 25, 69
Dragija, Martina ................................... 40
Dražic Lutilsky, Ivana ............................. 40
Drira, Mohamed .................................... 20
Ekanayake, E. M. .................................... 8
Elizondo Sandoval, Melchor David ...... 25, 29, 70
Errunza, Vihang .................................... 48
Escobedo Ozuna, Marisa .......................... 32
Esparza Esparza, Victor Manuel ................. 24
Espejo Martínez, Abraham ................... 34, 66
Espinosa Arreola, Margarita ...................... 37
Espinoza Leguia, Mariela ......................... 56
PROGRAM 2014
Espinoza Medina, José De Jesús ............ 47, 69
Espinoza Mercado, Paul Gerardo ........... 39, 68
Fan, Xingli .......................................... 53
Fang, Xiaohua ...................................... 52
Fardonk, Jonathan ................................. 51
Fernández Robin, Cristobal ......... 34, 37, 58, 68
Figueroa González, Ernesto Geovani .. 44, 47, 58,
66
Figueroa Rojas, Stephanie Citlalli ............... 56
Figueroa Toledo, Scarlett J ...................... 51
Flamenco Hernandez, Adriana .............. 37, 68
Fleischman, Gary M ............................. 8, 11
Flores Hahn, Beatriz Eugenia..................... 37
Flores Ortiz, María Virginia .............. 24, 30, 69
Folkinshteyn, Daniel ...................... 45, 58, 63
Fong Reynoso, Carlos .............................. 14
Franc, Sanja ........................................ 52
Frazer, Mariette.................................... 22
Fu, Xiaowen ........................................ 53
Gajón Gómez, Eduardo ...................... 24, 65
Galeana Figueroa, Evaristo .................. 25, 69
Galloppo, Giuseppe................................ 10
Gameros Camara, Fernando Jorge ......... 41, 70
Gaona Tamez, Laura Leticia ................ 29, 65
García Archundia, Juan Carlos .............. 48, 62
Garcia Jaramillo, Maria Angelica ................ 32
García Sánchez, Jose Leonel ................ 24, 69
Garcia Vargas, Claudia Karina.................... 37
Garcia-Rivera, Blanca Rosa .................. 37, 70
Garnica Arias, Rolando ............................ 49
Gaytan Bohoequez, Laura Irene ............ 37, 68
Geczy, Peter................................ 9, 12, 13
Gentile, Natacha ................................... 26
Ghersi, Oscar ....................................... 56
Godfrey, Michael .............................. 10, 13
Gómez Bañuelos, Denisse ......................... 41
Gómez González, Martha Sheila ................. 41
Gómez Gutíerrez, Elizabeth Lourdes .. 35, 37, 58,
70
Gómez Romero, José Gerardo Ignacio .......... 35
Gomez-Velázquez, Jesús..................... 37, 68
Gong, Qiang ..................................... 9, 53
González Adame, Martha .................... 49, 66
González Adame, Yolanda .......... 25, 26, 67, 69
Gonzalez Camargo, Carlos Alberto 40, 49, 54, 55,
59
González Espinoza, Mayda ........................ 49
González González, Alejandra ................... 26
González Martínez, Lizeth Alejandra ...... 39, 68
González Santoyo, Federico ................. 28, 69
Gonzalez Treviño, Guillermo ..................... 55
Gonzalez Yazo, Oswaldo .......................... 40
Goyal, Vinay ........................................ 50
Goytia, Marisa Daniela ............................ 15
Green, Thomas ................................ 36, 58
Grgic, Mato ......................................... 52
Guerrero Ramos, Liliana Angélica 15, 24, 30, 35,
67, 69, 70
Guerrero, Angelica ................................ 24
Guiral, Andres ...................................... 43
Gurrola Díaz, Cesar ........................... 39, 68
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
73
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
Gursoy, Gul ..................................... 23, 64
Gutiérrez Gutierrez, Olga Lidia ................. 25
Gutiérrez Gutiérrez, Olga Lidia ................. 31
Gutiérrez Moreno, Patricia .............. 44, 46, 67
Gutierrez Ortiz, Ariel ............................. 29
Gutiérrez Rivera, Zeltzin Minerva ...... 49, 52, 58
Han, Gyu-sik........................................ 56
Hansen, Glen ......................... 33, 40, 58, 63
Harki, Naji M. Odel ............................ 33, 62
Haro Zea, Karla Liliana ........................... 31
Harris, Peter ......................... 11, 13, 33, 36
Hernández Castorena, Octavio .............. 37, 70
Hernández Castro, Nidia Estela.... 27, 55, 67, 70
Hernández Delgado, Erick D ..................... 51
Hernández Gómez, Emilio ........................ 30
Hernandez Lopez Lena, Valeria ................. 56
Hernández Palomino, Jorge Arturo ... 10, 14, 47,
54, 55, 59, 69
Hernández Sandoval, Rosa Hilda ............ 29, 65
Hinojos Calderon, Jesus Francisco .............. 27
Horbath Corredor, Jorge Enrique ............... 41
Hou, Longlong ...................................... 23
Hsiao, Yu-Jen ...................................... 38
Hsu, Ai-Chi ......................................... 20
Huesca Reynoso, Luis ............................. 41
Hunt, James ........................................ 46
Hutchison, Paul D............................... 8, 11
Ibarra Morales, Luis Enrique ................. 25, 70
Ibarra, Venus ................................... 43, 64
Inzunza Mejía, Patricia Carmina................. 28
Isaac, Robert ....................................... 10
Ismail, Shafinar ................................ 38, 65
Ivanov, Stoyu ......................................... 8
Izquierdo, Alexis ................................... 51
Jabalera Oviedo, Alberto ......................... 49
Jahera Jr., John S ................................... 8
Jaime Meuly, Rosalina ............................ 27
Jalbert, Mercedes . 2, 3, 8, 9, 10, 11, 12, 13, 14,
15, 24, 25, 26, 27, 28, 29, 30, 31, 32, 57
Jalbert, Terrance8, 9, 10, 11, 12, 13, 14, 15, 20,
21, 22, 23, 53, 57
Jalilvand, Abol ..................................... 45
Jdaitawi, Malek T.................................. 48
Jewell, Julie ....................................... 21
Jimenez Barrera, Camilo ......................... 54
Jimenez Sanchez, Adriana ....................... 56
Jiménez T, Carmen Patricia ..................... 14
Johlke, Mark C. ...................................... 9
Julián, Eliezer A ................................... 51
Jung, Sukwan ...................................... 41
Kang, Moonsung .................................... 38
Kang, Taewon ...................................... 54
Kantanka, Samuel Sarfo .......................... 56
Kay, Kenneth ....................................... 33
Keane, Grettel ..................................... 14
Kelikume, Ikechukwu .................... 38, 41, 63
Kelso, Chandrika ................................... 36
Kelton, Andrea ..................................... 36
Khaemba, Peter ............................... 48, 63
Khalifa, Yosry Hussein ........................ 20, 63
Khan, Md Towhid .............................. 41, 58
PROGRAM 2014
Khouaja, Dalenda ............................. 50, 64
Kim, Kyoung ........................................ 56
Kinkela, Katherine ................... 33, 36, 46, 58
Korolischuk, Bryan ................................. 56
Kpangbala, Dorbor D. ............................. 56
Krasilnikov, Dmitrii ................................ 23
Landeros Lorenzana, Hildelisa Karina ...... 46, 54
Landry III, Robert J. .......................... 21, 63
Ledezma Mercado, Nahum ....................... 40
Lee, Chia-Hao ...................................... 20
Lee, Hsiang-Tai .................................... 45
Lee, Jeong-dong ................................... 54
Lee, Keun ...................................... 38, 58
Leitner-Hanetseder, Susanne .................... 36
Lentz, Christine ............................... 43, 62
León Prieto, Julio Cesar ............ 25, 26, 31, 68
Lerma Cruz, Carmen Elisa ................... 42, 70
Lewis, Bruce ........................................ 36
Lewis, Victor ....................................... 33
Ley Chan, Luis ...................................... 32
Leyva Escalante, Salvador ........................ 49
Leyva Zavaleta, Luis Javier....................... 56
Li, Hongyu .......................................... 33
Li, Sherry............................................ 45
Li, Sherry F. ............................... 43, 62, 63
Li, Yanfu ............................................ 20
Li, Yuedong ................................ 33, 58, 61
Lin, Li-Hua ..................................... 20, 62
Lin, Ming-Ji James ................................. 36
Lin, Szu-Hsien ............................. 20, 22, 62
Lin, Yi-Min ..................................... 20, 62
Lino Gamiño, Juan Alfredo ....................... 25
Liquidano Rodríguez, Ma. Del Carmen 25, 26, 67,
69
Livingston, Lynda S. ................................ 8
López Alvarado, Noé .............................. 35
López Chavarría, Sandra ............ 30, 35, 67, 70
Lopez Facio, Luis Ignacio ......................... 56
López Rodríguez, Ingrid Jocelyn ................. 49
López Tarángo, Roque ................... 24, 28, 29
López Torres, Virginia Guadalupe ............... 14
Lorenzo, Enara ..................................... 51
Lowe, S. Keith ................................. 21, 63
Lozada Rivera, Aida R .................... 34, 51, 70
Lozada, Alicia ...................................... 51
Lozano Montaña, Alfonso ......................... 49
Lozano Ramírez, Ma. Cruz ........................ 53
Lu, Zhiqiang ........................................ 33
Macias Calleros, Enrique .......................... 25
Macías Terán, Cruz Elda ............ 25, 26, 31, 68
Mahfuz, Iftekhar ................................... 41
Mahoney, Michael ......................... 41, 50, 58
Maldonado-Radillo, Sonia Elizabeth .... 15, 37, 70
Manchanda, Karish ................................. 21
Mannino, Laura Lee ........................... 45, 65
Maqueda Lafuente, Francisco Javier ....... 30, 67
Marek, Petr ......................................... 10
Mares Bañuelos, Oscar ............................ 31
Marín Vargas, Ma. Enselmina ............ 24, 26, 67
Marin Zarate, Sandra Carolina ................... 56
Marinaro, Alejandra Elena ................... 27, 67
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
74
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
Marmolejo Fabela, Vanessa .................. 55, 70
Marrero Díaz, Rafael .......................... 49, 69
Martínez Arroyo, Jaime Apolinar ............ 25, 69
Martínez González, Lorenzo Omar .............. 55
Martínez Macías, Juan Guadalupe ............... 30
Martínez Méndez, Rafaela .................... 26, 67
Martínez Moreno, Omaira Cecilia ........... 37, 53
Martinez Ramos, Valeria Marisol ................ 56
Martinez Ruiz, Jesus Carlos ...................... 27
Martínez Troncoso, Carolina ................. 39, 68
Martínez, Jennifer ................................. 51
Martínez-Flores, José Luis ........................ 34
Mayangsari, Sekar ................................. 36
Medina Elizondo, Manuel ................ 12, 24, 69
Medina Hurtado, Santiago .................... 47, 69
Mejía De León, Yolanda ...................... 47, 67
Melo, Roberto .................................. 37, 68
Méndez Wong, Adriana ....................... 53, 67
Meric, Gulser ................ 43, 45, 47, 58, 62, 63
Meric, Ilhan........................... 43, 47, 62, 63
Merlo Guzmán, Juan Carlos ...................... 31
Metaute Paniagua, Piedad María ................ 55
Mijares Villarreal, Mayeth .................... 24, 65
Mikic, Mihaela ...................................... 41
Millán Núñez, Sandra.......................... 24, 67
Mir Ahmed, Moezza ........................... 44, 65
Mir, Tayyaba ................................... 44, 65
Miranda Zavala, Ana María ....................... 39
Mireles Falcon, Leonor ........................ 27, 67
Mironescu, Alexandra ............................. 13
Mishra, T. K. ....................................... 47
Mohammed, Dauda ............................ 48, 61
Molina Martínez, Rubén....................... 10, 14
Molina Morejón, Víctor Manuel 14, 25, 53, 67, 70
Monterde Valenzuela, Maria De Los Angeles ... 35
Montiel Méndez, Oscar Javier .......... 24, 26, 31
Monyane, Malefane Stephen ....... 34, 36, 53, 64
Moon, Doocheol .................................... 43
Mora González, Beatriz ........................... 55
Mora Luján, Elvira ................................. 54
Morales Paredes, Yesbek Rocío .................. 37
Morales Rosario, Berenice ........................ 51
Morales Tostado, María Del Carmen ............ 40
Morales Vázquez, Blanca Hortencia ............. 31
Moreno Neri, Jose De Jesus ...................... 29
Mujačević, Elvis ............................ 9, 10, 13
Muñoz Aguilera, Manuel .......................... 25
Muñoz Del Real, Gloria ........................... 49
Muralidharan, Pushkala ........................... 21
Murillo Pedraza, María Belén ................ 25, 31
Musalam, Fouad ................................... 48
Mutsune, Tony ................... 48, 50, 58, 63, 64
Naik, Pramod Kumar .............................. 20
Naimi, Linda ............................. 8, 9, 10, 12
Naranjo Mata, Sonia............................... 24
Nava Rogel, Rosa María ....................... 55, 66
Navarro-Chávez, José César Lenin .......... 44, 70
Nelson, William ........................... 33, 58, 63
Neria García, Jasser Humberto .................. 52
Nielsen, Jordan .................................... 48
Nolte, Sandra ...................................... 47
PROGRAM 2014
Núñez Contreras, Carlos Abdiel ............. 37, 68
Nwaizugbo, Ireneus ........................... 43, 64
Obregon Angulo, María del Mar .................. 29
Ochoa Ríos, Montserrat Saraí..................... 22
Odundo, Paul .....................44, 50, 54, 62, 64
Oganesyants, Natalia ......................... 51, 61
Olivas Valdez, Erika ...................... 25, 44, 70
Omar, Ayman ....................................... 47
Ongong’a Otieno, Jackson ......44, 50, 54, 62, 64
Onyeizugbe, Chinedu ......................... 43, 64
Ordóñez Santos, Maryluz.......................... 32
Ortega Martínez, Rosa Martha ..... 35, 37, 39, 68
Ortega Zubieta, Maria Del Carmen .............. 56
Orue Carrasco, Fernando ......................... 34
Osorio Calderon, Jesús ............................ 30
Ouattra, Osman .................................... 47
Ozturkcan, Selcen ............................ 23, 64
Padhi, Puja ......................................... 20
Padrón Cantú, Emilio ......................... 53, 67
Pai, Kalpana ................................... 22, 64
Pallab, Paul .......................................... 9
Palomino Cano, Rossana .......................... 44
Paredes Zempual, Daniel ........... 34, 39, 66, 68
Park, Sung Ho ...................................... 56
Parkinson, Alan...................43, 48, 51, 61, 62
Patel, Sandip C. .................................... 53
Pedraza Flores, Esteban .......................... 29
Pelayo Velázquez, Marcela De Guadalupe. 27, 28
Peña Cárdenas, Maricela Carolina .......... 25, 69
Pérez Alcalá, Santiago .............. 25, 26, 31, 68
Perez Barroso, Sharon Marenny .................. 56
Perez Duran, Manuel .............................. 56
Perez Estrada, Rodolfo ....................... 24, 69
Pérez Flores, Esteban ............................. 55
Pérez Garcés, Ranulfo........................ 44, 52
Perez Gaxiola, Adrialy ............................ 30
Pérez Ramírez, Selene Viridiana ........ 24, 28, 29
Pérez Veyna, Oscar ........................... 37, 70
Perossa, Mario Luis ........................... 27, 67
Pestaño Uruchurtu, Francisco Javier ............ 44
Petit, Francis .................................. 12, 13
Pineda Cervantes, César Augusto ................ 30
Pintor Rodriguez, Lourdes Aide .................. 54
Pomar Fernández, Silvia ..................... 49, 66
Ponce Lázaro, Paula ...................... 24, 28, 29
Portilla De Arias, Liliana Margarita ......... 34, 46
Portocarrero Sierra, Lorenzo ....... 42, 47, 62, 64
Posada Espinal, Fernando Esteban .............. 28
Potgieter, Marius................................ 9, 12
Pozniak, Laetitia .............................. 45, 65
Provasi, Roberta .......................... 43, 58, 64
Purbasari, Intan ............................... 22, 62
Purwanto, Bm ...................................... 43
Qandile, Yasine ........................... 51, 59, 61
Quintana Jaime, Roberto ........... 34, 39, 66, 68
Quintanilla, Bernardo .................... 12, 13, 14
Quintero Tapia, Oscar Alfredo ................... 30
Quiroz Mendoza, María Isabel .................... 49
Racela, Olimpia .................................... 39
Rambo, Charles ..................44, 50, 54, 62, 64
Ramirez Galdámez, Adier......................... 24
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
75
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
Ramírez-Barón, Maria Concepción .......... 37, 70
Ramos Higuera, Karen Gardenia ... 40, 42, 58, 66
Ramos Soto, Ana Luz .......................... 34, 66
Ramseook-Munhurrun, Prabha ................... 13
Ranga, Abhishek ................................... 33
Rangel Magdaleno, Jorge Antonio ........... 49, 66
Rashid, Muhammad ................................ 20
Real Bahena, Braian Misael ...................... 24
Rebolledo Mendoza, Alma Ruth ................. 22
Restrepo Morales, Jorge Aníbal 42, 47, 62, 64, 69
Revilla, Charito ................................ 43, 64
Reyes Altamirano, Rigoberto ...... 53, 55, 59, 66
Reyes Real, Óscar Bernardo .................. 29, 35
Reyes Rodríguez, Mónica Araceli ................ 41
Reyes-Pazos, Marcela ............................. 55
Reyes-Sánchez, Oscar ............................. 55
Reyna García, Gabriela Margarita . 23, 24, 61, 65
Riva, Patrizia ................................... 43, 64
Rivera, Rodolfo A .................................. 51
Robles Arbelo, Hedliam J......................... 51
Robles Encinas, José Ezequiel ................... 44
Robles Maldonado, Elizabeth ................ 43, 64
Rodales Trujillo, Ma. Hilda ................... 49, 67
Rodríguez Brindis, Martín Alberto ........... 42, 68
Rodríguez González, Gabriel Alfonso ........... 32
Rodríguez Guardado, Adriana Del Carmen ..... 30
Rodriguez Hernandez, Agustin ................... 56
Rodriguez Leyva, Eduardo ........................ 40
Rodríguez Steffani, Jorge Alberto ........... 26, 69
Rodríguez Villanueva, Baltazar .............. 47, 67
Rolstg, Lars ......................................... 45
Rosa Aponte, Andrés N............................ 51
Rosales Ortiz, Nurik ............................... 49
Rosano Ortega, Genoveva ........................ 41
Rosas, Victor Aparicio............................. 25
Rosiles López, Leonel ............... 25, 26, 31, 68
Roy, Abhijit........................................... 9
Rubio Maldonado, Manuel ........................ 29
Rueda Velasco, Feizar Javier .................... 40
Rugeles Contreras, Paul Andrés ................. 55
Ruiz Andrade, José Gabriel ........ 39, 53, 55, 59
Ruiz García, Luz Mercedez ................... 24, 31
Ruiz Guerra, Ignacio .............................. 14
Ruiz Riva Palacio, Martha Elba .............. 49, 52
Ruiz Rodriguez, Irma Judith ..................... 46
Safón, Vicente ..................................... 15
Saito, Masako ...................................... 36
Salama, Dena .................................. 20, 63
Salas Martinez, Antonio........................... 27
Salazar Solano, Vidal .......................... 31, 66
Salcido Martínez, Claudia Nora ... 35, 37, 39, 41,
58, 68
Salcido Ramírez, Luis Alberto.................... 31
Saldivar González, Sandra Julieta...... 46, 49, 58
Salinas Gutiérrez, Isabel.......................... 46
Salinas Mayne, Eric ................................ 34
Salvador, Rommel ................................. 56
Sánchez Delgado, Edelmira ...................... 29
Sanchez Flores, Enrique .......................... 56
Sánchez Luna, Irineo .......................... 29, 65
Sánchez Moreno, Lilia Francisca ................. 30
PROGRAM 2014
Sandoval Alamos, Eduardo ................ 8, 10, 14
Sandoval Mariscal, Arturo.................... 34, 66
Santander Astorga, Paulina .................. 37, 68
Santos Virgen, Jesús Martín ...................... 31
Schallenkamp, Ken ........................... 51, 61
Seddik, M. Afifi ..................................... 56
Sekine, Michikazu ............................. 34, 44
Sen, Arup............................................ 12
Setiawan, Kudhianto .............................. 43
Sharma, Basu ....................................... 20
Sharma, Bhanu ................................ 53, 59
Sharma, Rajeshwar ........................... 52, 65
Shaw, Bill ............................................ 9
Shiller, Ilona ................................... 20, 61
Shon, John .......................................... 11
Shutibhinyo, Wasatorn .............. 21, 23, 61, 63
Silva Olvera, María De Los Angeles ......... 40, 66
Silva Olvera, María De Los Ángeles 25, 26, 67, 69
Singh, Nisha.................................... 52, 65
Song, Sangcheol ........................... 22, 58, 64
Sosa Rodriguez, Jesús Otoniel .............. 35, 37
Sotelo Asef, Jesús Guillermo ....... 47, 52, 58, 66
Soto Aguilar, Adriana Patricia .................... 28
Soto Armendariz, Maria Susuky .................. 46
Stahlin, William ............................... 33, 36
Starr, Karen.................................... 48, 62
Stewart, Jonathan D............................ 8, 11
Stiehler, Beate ..................................... 22
Stockinger, Markus................................. 36
Su, Hung-Yi ......................................... 20
Su, Xuemei .......................................... 51
Suh, Jungwon ....................................... 35
Sun, Fang ...................................... 45, 63
Sun, Qi.......................................... 50, 58
Suryaningrum, Diah ........................... 22, 62
Swagerman, Dirk .................................... 8
Taboada González, Roberto José ........... 28, 69
Talafha, Feras ...................................... 48
Tan, John ...................................... 40, 61
Tatsuse, Takashi .............................. 34, 44
Tello Avila, José Antonio ......................... 14
Terán Varela, Omar Ernesto ...14, 44, 47, 49, 52,
58
Terrazas Verdugo, Rosario ........................ 31
Thaver, Ranjini ...................................... 8
Thoumrungroje, Amonrat ......................... 39
Thulasiram, Ruppa ................................. 53
Thulasiraman, Parimala ........................... 53
Tobar Pesántez, Luis .............................. 28
Tolleson, Thomas D. .......................... 22, 64
Tomar, Pallavi ...................................... 56
Tong, Luding ............................... 39, 58, 65
Torres De Leon, Gloria Azucena ................. 46
Torres Mussatto, Alejandro .............. 34, 37, 58
Torres Torres, Ramiro ........................ 44, 67
Torres, Ivonne M. ............................. 39, 64
Trasfi Mosqueda, María De La Luz .......... 23, 61
Trejo Alba, Carolina ............................... 54
Troy, Carol ..................................... 21, 23
Tubio, Martin Hector .............................. 56
Tully, Cathyann .................................... 41
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
76
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
Usme, Julieth Fernanda ...................... 42, 62
Uygur, Ozge ............................... 45, 47, 63
Valdez Silva, Teresa........................... 40, 66
Valenciana Moreno, Nicolasa .................... 49
Valenciana Moreno, Plácido ............. 27, 30, 66
Valenzo Jiménez, Marco Alberto ............ 25, 69
Valenzuela Alcaraz, Victor Manuel .............. 40
Valenzuela Cosio, Perla Teresa .................. 26
Valenzuela Fernández, Leslier ............... 39, 68
Van Zyl, Johan ................................. 23, 63
Vanegas López, Juan Gabriel ................ 47, 64
Vašicek, Vesna ..................................... 40
Vásquez Mireles, Rosalva Diamantina ...... 47, 67
Vázquez, Yanet G ................................. 51
Vega López, Alfonso........................... 30, 69
Vega Rodríguez, Jorge L .......................... 51
Velarde López, Elvira .................... 15, 55, 70
Velázquez Castellanos, Jesús Manuel .. 24, 30, 31
Velázquez Reyes, José Melchor.............. 39, 68
Velázquez Valadez, Jesus ........................ 27
Velázquez-Sánchez, Rosa María ............. 37, 68
Vento, Gianfranco A .................. 8, 11, 14, 15
Vera Muñoz, José Gerardo Serafín .......... 26, 67
Vera Muñoz, María Antonieta Monserrat ... 26, 67
Verján Quiñones, Ricardo ........................ 53
Vidal Carvajal, Graciela de las Mercedes ...... 15
Vidrio Barón, Susana Berenice ................... 22
Villacobos Granados, Sergio...................... 29
Villalobos Contreras, Luis Enrique ..... 49, 52, 58
Villarreal Larrinaga, Oskar ....................... 14
Villarreal Solís, Francisco .................... 37, 68
Villarreal Solís, María Deyanira .............. 37, 68
Villazán Olivarez, Francisco José ........... 49, 67
PROGRAM 2014
Viquez Coto, Johanna ............................. 57
Vitolo, Guilherme ......................... 35, 58, 61
Wang, Hsien-Bin.................................... 22
Wang, Kun .......................................... 53
Wang, Xingyu .................................. 33, 61
Webber, Jon ................................... 21, 65
Wei, Shih-Yung ..................................... 22
Wisniewski, Tomasz ............................... 47
Wittayapoom, Kanyamon ......................... 45
Won, Do-Hwan ..................................... 41
Woody, Johnell ................................ 22, 65
Woolfolk Gallego, Laura Elena ................... 52
Wu, Fengyun................................... 45, 63
Wulf B., Erico ................................. 10, 14
Wuryani, Eni ................................... 22, 62
Yaman, Devrim ...................................... 8
Yáñez Wieland, Felipe ....................... 39, 68
Yang, Sheng.................................... 51, 61
Yap, Querubin S. .............................. 21, 65
Yegen, Eyub ........................................ 52
Yensu, Joseph ............................. 42, 58, 63
Yi, Junesuh ......................................... 38
Zaheer, Nadia ................................. 21, 65
Zamora-Torres, América ................. 48, 58, 62
Zamora-Torres, América Ivonne ............ 44, 70
Zárraga Cano, Lucila .............................. 13
Zavaleta Herrera, Sandra Beatriz................ 53
Zazueta Villavicencio, Blanca Esthela . 40, 42, 58
Zheng, Xinwei ...................................... 35
Zulfa, Naila .................................... 43, 46
Zúñiga González, Noe ............................. 44
Zúñiga, Miguel Angel ......................... 39, 64
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
77
GLOBAL CONFERENCE ON BUSINESS AND FINANCE
(GCBF)
PROGRAM 2013
Universities, Institutions and Firms Represented
Mahasarakham University
AcelorMittal Liberia Ltd.
Al Imam Mohammed Bin Saud Islamic University
Al-Yamamah University
Assumption University
Ateneo de Manila University
Autónoma de Las Américas
Bayero University Kano-Nigeria
Beijing Normal University
Benemérita Universidad Autónoma de Puebla
Bicocca University-Milan
BITS Pilani Dubai Campus
Black Hills State University
Cairo University
California State University Dominguez Hills
California State University Long Beach
California State University of San Marcos
Cape Coast Polytechnic
Centro de Investig. En Alimentación Y Desarrollo
Centro Universitario de los Valles/Universidad de
Guadalajara-México
Centro
Universitario
UEAM
AmecamecaUniversidad Autónoma del Estado de México
Champlain College
Chonbuk National University
Chulalongkorn University
CIAD
Civil Aviation Administration of China
Commercial Bank of Ethiopia
Dayeh University
Deakin University
Department of Accounting and Auditing
Dongguk University
Duksung Womens University
Economic Institute
El Colegio de La Frontera Sur
Escuela Universitaria de Negocios ESERP-España
Fairfield University
Fundación Universitaria San Martín
Georgia Gwinnett College
Georgia State University
Ghabsy Microfinance Limited
GMA
Goa Institute of Management
Gobierno del Estado de Chihuahua
Green Kingdom Industries
Gustavus Adolphus College
Honeywell System Sensor
Hunter College
I.U. Tecnológico de Antioquia
Independent University Bangladesh
Indian Institute of Management Kashipur
Indian Institute of Technology Bombay
Indiana University Northwest
Institute of Certified Specialists
Inst. of Mgt. and Technology (IMT) Enugu, Nigeria
Instituto Tecnologico de Agua Prieta
Instituto Tecnológico de Aguascalientes
Instituto Tecnológico De Cd. Juárez
Instituto Tecnologico de Chihuahua II
Instituto Tecnologico de Queretaro
Iona College
Iowa Wesleyan College
Istanbul Bilgi University
ITESM
ITESM Campus Laguna
Jacksonville State University
Jayee University College
Johannes Kepler University Linz, Austria
Keimyung University
Kennesaw State University
King Saud University
Kirkwood Community College
Konkuk University
Korea University
Lagos Business School
Lancaster University
Lincoln University
Livingstone College
Local Government
Loyola University Chicago
Mahasarakham University
Manhattan College
Mariela Espinoza Leguia
Marietta College
Mcgill University
Ming Chuan University
Ming Dao University
Montana State University Billings
Morgan State University
Nahda Univeristy-Benisuef
National Central University
National Chi Nan University
National Dong Hwa University, Taiwan
National University
National Univ. of Science & Technology, Pakistan
National Yunlin Univ. of Science and Technology
New Mexico State University
New York Institute of Technology
Nglobal Logistics
Nims University
Ningbo University
Ningbo University of Technology
Nnamdi Azikiwe U. Awka, Anambra State, Nigeria
North South University
Northern State University
Osaka Sangyo University
Perm State University
Piemonte Orientale University
Pusan National University
Rider University
Riphah International University
Rowan University
Royal Future Micro Finance Limited
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
78
GLOBAL CONFERENCE ON BUSINESS AND FINANCE
(GCBF)
Saint Josephs University
Salman Bin Abdulaziz University
San Pablo Colleges
Saudi Arabian Monetary Agency
Seoul National University
Soran University & University of Wolverhampton
Southwestern University of Finance & Economics
Southwestern Univ. of Finance and Economics
St. Johns University
State University of New York at Oswego
Stephanie Citlalli Figueroa Rojas
Stevens Institute of Technology
Sungkyunkwan University
Swansea University
Takoradi Polytechnic
Tecnológico de Antioquia
Tecnológico de Monterrey Campus Puebla
Temple University
Texas A & M University
Texas Wesleyan University
The Citadel
The Hong Kong Polytechnic University
Thracian Horse Ltd.
Transworld University
Trisakti University
Tshwane University of Technology
Universidad Autónoma de Coahuila
Universidad Finis Terrae
Universidad Anáhuac Oaxaca
Univ. Autónoma “Benito Juárez” de Oaxaca
Universidad Autonoma Baja California
Universidad Autónoma de Aguascalientes
Universidad Autónoma de Baja California
Universidad Autonoma De Chihuahua
Universidad Autónoma de Ciudad Juárez
Universidad Autónoma de Coahuila
Universidad Autonoma de La Ciudad de Mexico
Universidad Autónoma De Nuevo León
Universidad Autónoma de Occidente
Universidad Autonoma de Queretaro
Universidad Autónoma de Sinaloa
Universidad Autonoma de Zacatecas
Universidad Autónoma del Estado de México
Universidad Autónoma del Estado de Morelos
Universidad Autónoma Metropolitana
Universidad Catolica de Colombia
Universidad de Antioquia
Universidad de Barcelona
Universidad de Chile
Universidad de Colima
Universidad de Guadalajara
Universidad de Occidente
Universidad de Pamplona
Universidad de Quintana Roo
Universidad de Sonora
Universidad de Valparaiso
Universidad del País Vasco-España
Universidad Estatal de Sonora
Universidad Francisco de Paula Santander
PROGRAM 2013
Universidad Juárez del Estado de Durango
Universidad Latino
Universidad Maimónides
Univ. Michoacana de San Nicolás de Hidalgo
Universidad Nacional Autónoma de México
Universidad Nacional de Colombia
Universidad Nacional de Mar del Plata
Universidad Politecnica Salesiana
Univ. Popular Autónoma del Estado de Puebla
Universidad Popular del Estado de Puebla
Universidad San Buenaventura
Universidad Sergio Arboleda
Universidad TecMilenio
Universidad Tecnica Federico Santa Maria
Universidad Tecnológica de Pereira
Universidad Tecnologica de Torreon
Universidad Tecnologica Regional del Sur
Universitas Gadjah Mada
Universitas Negeri Surabaya
U. Pembangaunan Nasional Veteran Jawa Timur
Universiti Teknikal Melaka
University College London
University of Arkansas
University of Dammam
University of Geneva
University of Hawaii
University of Leicester
University of Manitoba
University of Mannouba, Tunisia
University of Massachusetts, Amherst
University of Mons
University of Nairobi, Kenya
University of New Brunswick
University of North Texas
University of Phoenix
University of Puerto Rico
University of Puerto Rico-Rio Piedras
University of Saint Thomas
University of São Paulo - Escola Politécnica
University of Southampton
University of St. Thomas Houston
University of Sydney
University of the Free State
University of the South Pacific
University of Toronto
University of Toyama
University of Tunis
University of Zagreb
Univ. of Zagreb & Nottingham Trent University
University West
USAID
Utica College
Victoria Teachers Mutual Bank
Wagner College
Wake Forest University
Walden University
Yonsei University
Zhejiang University of Finance & Economics
Institute for Business and Finance Research ♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
79
GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF)
PROGRAM 2013
Countries Represented
Argentina
Australia
Austria
Bangladesh
Belgium
Brazil
Canada
Chile
China
Colombia
Costa Rica
Croatia
Czech Republic
Ecuador
Egypt
Spain
Fiji
GHANA
India
Indonesia
Iraq
Italia
Japan
Kenya
South Korea
Liberia
Malaysia
México
New Zealand
Nigeria
Pakistan
Perú
Philippines
Puerto Rico
Rowan
Russian Federation
Saudi Arabia
South Africa
South Korea
Taiwan, R.O.C.
Thailand
Tunisia
Turkey
United Kingdom
United States
Institute for Business and Finance Research♦ Honolulu, Hawaii, USA ♦ January 06-09, 2014
80
ILIMA
ELEV. LOBBY
GARDENIA
ANTHURIUM
PAKALANA
ELEV. LOBBY
WOMEN
MEN
CARNATION
PLUMERIA
PRE-FUNCTION
ESCALATOR
HIBISCUS BALLROOM I
TO ALA MOANA
SHOPPING
CENTER
GARDEN LANAI
HIBISCUS BALLROOM II
PUBLICATION OPPORTUNITIES
The International Journal of
R
Business and Finance
ESEARCH
The International Journal of Business and
IJMMR
INTERNATIONAL JOURNAL OF MANAGEMENT AND MARKETING RESEARCH
Finance Research ISSN 1931-0269
International Journal of Management and
Marketing Research ISSN 1933-3153
The International Journal of Business and Finance
Research (IJBFR) publishes high-quality articles in all
areas of finance, accounting and economics. Theoretical,
empirical and applied manuscripts are welcome for
publication consideration.
The International Journal of Management and Marketing
Research (IJMMR) publishes high-quality articles in
all areas of management and marketing. Theoretical,
empirical and applied manuscripts are welcome for
publication consideration.
All papers submitted to the Journal are double-blind
reviewed. The IJBFR is listed in Cabell’s, Ulrich’s
Periodicals Directory and The American Economic
Association’s Econlit, e-JEL and JEL on CD. The Journal
is distributed in print, through EBSCOHost, ProQuest
ABI/Inform and SSRN
All papers submitted to the Journal are double-blind
reviewed. The IJMMR is listed in Cabell’s and Ulrich’s
Periodicals Directory. The Journal is distributed in print,
through EBSCOHost, ProQuest ABI/Inform and SSRN
The IJMMR acceptance rate is between 5 and 10 percent.
The IJBFR acceptance rate is between 5 and 10 percent.
Global Journal of
Research
Business
RIAF
Revista Internacional
ADMINISTRACION
&
FINANZAS
Global Journal of Business Research
ISSN 1931-0277
Revista Internacional Administración y
Finanzas ISSN 1933-608X
The Global Journal of Business Research (GJBR) publishes
high-quality articles in all areas of business. Theoretical,
empirical and applied manuscripts are welcome for
publication consideration.
Revista Internacional Administracion y Finanzas (RIAF),
a Spanish language Journal, publishes high-quality articles
in all areas of business. Theoretical, empirical and applied
manuscripts are welcome for publication consideration.
All papers submitted to the Journal are double-blind
reviewed. The GJBR is listed in Cabell’s, The American
Economic Association’s Econlit, e-JEL and JEL on
CD, and Ulrich’s Periodicals Directory. The Journal is
distributed in print, through EBSCOHost, ProQuest ABI/
Inform and SSRN
All papers submitted to the Journal are double-blind
reviewed. RIAF is listed in The American Economic
Association’s Econlit, e-JEL and JEL on CD, and Ulrich’s
Periodicals Directory. The Journal is distributed in print,
through EBSCOHost, ProQuest ABI/Inform and SSRN
The GJBR acceptance rate is 20 percent.
The Journal acceptance rate is between 5 and 15 percent.
PUBLICATION OPPORTUNITIES
REVIEW of BUSINESS &
FINANCE STUDIES
Business Education
E BA
& Accreditation
Review of Business & Finance Studies
Business Education and Acreditation (BEA)
Review of Business & Finance Studies (ISSN: 21503338 print and 2156-8081 online) publishes high-quality
studies in all areas of business, finance and related
fields. Empirical, and theoretical papers as well as case
studies are welcome. Cases can be based on real-world or
hypothetical situations.
Business Education & Accreditation publishes high-quality
articles in all areas of business education, curriculum,
educational methods, educational administration, advances
in educational technology and accreditation. Theoretical,
empirical and applied manuscripts are welcome for
publication consideration.
All papers submitted to the Journal are double-blind
reviewed. The Journal is listed in Cabell’s, Ulrich’s
Periodicals Directory The Journal is distributed in print,
through EBSCOHost, ProQuest ABI/Inform and SSRN.
All papers submitted to the Journal are double-blind
reviewed. BEA is is listed in Cabell’s and Ulrich’s
Periodicals Directory. The Journal is distributed in print,
through EBSCOHost, ProQuest ABI/Inform and SSRN.
The journal accept rate is between 15 and 25 percent
The journal acceptance rate is between 15 and 25 percent.
Accounting
A
T & Taxation
R
Accounting and Taxation (AT)
EVISTA
GLOBAL NEGOCIOS
de
Revista Global de Negocios
Accounting and Taxation (AT) publishes high-quality
articles in all areas of accounting, auditing, taxation
and related areas. Theoretical, empirical and applied
manuscripts are welcome for publication consideration.
Revista Global de Negocis (RGN), a Spanish language
Journal, publishes high-quality articles in all areas of
business. Theoretical, empirical and applied manuscripts
are welcome for publication consideration.
All papers submitted to the Journal are double-blind
reviewed. AT is listed in Cabell’s and Ulrich’s Periodicals
Directory. The Journal is distributed in print, through
EBSCOHost, ProQuest ABI/Inform and SSRN.
All papers submitted to the Journal are doubleblind reviewed. RGN is distributed in print, through
EBSCOHost, ProQuest ABI/Inform and SSRN.
RGN will be submitted to Ulrich’s Periodicals Directory,
colciencia, etc. The Journal is distributed in print, through
EBSCOHost, ProQuest ABI/Inform and SSRN
The journal acceptance rate is between 5 and 15 percent.
The Journal acceptance rate is 20 percent.