Proceedings - Table of Contents

Accounting I (Cost/Managerial/AIS)

How to Prepare Your Students to Become

James Sorensen, Denver

Gary Siegel, DePaul University

Accounting II (Audit/Financial/Tax)

The Relationship of Net Income and Operating Cash Flow

Charles McPeak, Pepperdine University

Owen Hall, Jr., Pepperdine

Claiming the Standard Deduction for Clients Subject to the Alternative Minimum Tax May Cost Unnecessary Tax Dollars

Francine Lipman, Chapman University

Nathan Oestreich, San Diego State University

James Williamson, San Diego State University

International Accounting Standards — 1973 - 2003: Where Do We Go From Here?

Steven Mintz, Claremont McKenna

Incorporating Discussions of Fraud at Enron, WorldCom, Tyco and Adelphia into the Accounting Curriculum

Steven Mintz, Claremont McKenna

An examination of the quality of Audit Commitee disclosures of Australia's leading corporations

Meropy Barut, Swinburne University

Julie Foreman, Swinburne

Antoinette Richardson, Swinburne University of Technology

Globalization and International Taxation

Marcos Massoud, Claremont McKenna College

James Taylor, Claremont McKenna College

Ali Peyvandi, California State University, Fresno

Employees Stock Ownership Plans (ESOPs)

Marcos Massoud, Claremont McKenna College

Enron "Guidance"

Judith Laux, Colorado College

Business Law and Ethics

Audit Committee Profile of Australian Stock Market Leaders

Antoinette Richardson, Swinburne University of Technology

Meropy Barut, Swinburne University

Julie Foreman, Swinburne

Perspectives on Accounting and Accountability: Reflections on Laughlin, Broadbent and Power

Glen Lehman, University of South Australia

Australian CEO Compensations: Are they rewarded for being green?

Meropy Barut, Swinburne University

Peter Greilach, Hydro Tasmania

Demography and Business Ethics: A Situational Assessment

Willie Hopkins, Colorado State University

Shirley Hopkins, University of Denver

Paul Mallett, Colorado State University

Enactment of Corporate Governance Guidelines: Advantages for Early or Late Adopters?

Michael Rubach, University of Central Arkansas

Armand Picou, University of Central Arkansas

Business & Policy/Strategy

The Transition of the Regime of the Mexican State: From State Manager to a State of Managers

José G. Vargas-Hernández, Centro Universitario del Sur, Universidad de Guadalajara

STRATEGIC PERSPECTIVES ASSOCIATED WITH THE GOLF INDUSTRY

Alan Smith, Robert Morris University

Gayle Marco, Robert Morris University

THE ROLE OF BUDGETS IN LOCAL GOVERNMENT:

Louise Kloot, Swinburne University

The Stategic Role of Hunting in Montana's Ecomomic Future

Shannon Taylor, Montana State University

Showcasing Regional Culture: The "Sheepvention" Research Report

John Martin, RMIT University

The Commercial University?

Louise Kloot, Swinburne University

Crisis Management and Disaster Preparedness: An Empirical Study

Karen L. Fowler, University of Northern Colorado

Nathan D. Kling, University of Northern Colorado

Shannon Taylor, Montana State University

INTEGRATED PROCESS STRATEGIC PLAN

Rhonda Rhodes, Cal Poly Pomona University

Susan Stern, Boeing Rocketdyne

AN EXPLORATORY STUDY OF ACCULTURATION, LANGUAGE, AND MEDIA PREFERENCES AMONG BICULTURAL MEXICAN-AMERICAN YOUTH

Kathleen Kelly, Colorado State University

Gabriel Gonzalez, Colorodao State University

Linda Stanley, Colorado State University

Maria Leonora Comello, Colorado State University

Service Quality Audit Mechanism for Multinationals¡¦ Emerging Market Penetration: Evidences and Examples from International Express Delivery and Academic Publishing Businesses

Yee-Tien Fu, National Cheng-Chi University

Cases, Workshops and Special Sessions

Panera Bread Co.

Debbie Gilliard, Metropolitan State College

Rajendra Khandekar, Metropolitan State College - Denver

Entry Strategies for China

Joseph Leonard, Miami University, Ohio

Sooun Lee, Miami University

Naoki Kameda, Doshisha University

MGD Technologies

Gary Whitney, University of San Diego

Stephen Standifird, University of San Diego

Enhancing Content Delivery in Distance Education with Animated Narrators

Billy Thornton, Colorado State University

Richard Wadsworth, University of Texas - San Antonio

Virtual Teaming in Web-based Classes

Michael Rubach, University of Central Arkansas

Rebecca Gatlin-Watts, University of Central Arkansas

The Intrinsic Value of Owner-Occupied Housing

Gary Smith, Pomona College

Margaret Smith, Pomona College

Sponsorship and the NPC: A Case Assessing Consumer Attitudes to the Sponsorship of a National Sporting Event

John Davies, Victoria University of Wellington

Nicholas Ashill, Victoria University

The History of the Western Decision Sciences Institute

Krishna S. Dhir, Berry College

Helen Beaver, Western Decision Sciences Institute

Paul Mallette, colorado state university

Marcos Massoud, Claremont McKenna College

Michael Parent, Utah State University

Shannon Taylor, Montana State University

Howard Toole, San Diego State University

Ultra-Write, Inc.

Michael Summers, Pepperdine University

Radio Frequency Identification (RFID)

Hermann Gruenwald, University of Alaska Anchorage

Using Interactive Approaches in the Classroom

Hans Klein, Rensselear Polytechnic Institute

Dieter Schaupp, University of West Virginia

CURRICULUM ASSESSMENT: A PANEL DISCUSSION

Krishna S. Dhir, Berry College

James McCambridge, Colorado State University

Entrepreneurship & Small Business Management

SOCIAL ECONOMY IN EUROPE BETWEEN THE CONCENTRATION AND THE MICRO-BUSINESSES

Josefina Fernandez, Complutense

"An Intelligent System To Help Small Business Dispose Of Excess Inventory."

Blaine Garfolo, San Francisco State University

The Impact of Boards of Directors on Fast-growth Family Firms:

Samuel Seaman, Baylor

Finance I (Financial Institutions and Investments)

Terrorism Futures: A Viable Decision-Market Tool

Russ Ray, University of Louisville

Harvesting Capital Gains and Losses

Gary Smith, Pomona College

Margaret Smith, Pomona College

The Valuation of Houses in an Uncertain World with Substantial Transaction Costs

Gary Smith, Pomona College

Margaret Smith, Pomona College

The Performance of Dual Listed Companies: A Test of Perfect Substitutes and Price Discrepencies

Keith Turpie, Swinburne University of Technology

Adam Steen, Mt Eliza Business School

Cory Smith, Mt Eliza Business School

Motivation for Gold Price Risk Management in the Gold Mining Industry: Evidence from Australia

Christian Vallence, Swinburne University

Objectives, Strategy and Corporate Governance

Helen Lange, Macquarie University

Pension Plans, Portfolio Theory and New Legal Development

Hamdi Bilici, California State University Long Beach

Clyde Stoltenberg, Cal State U.-Long Beach

Two Sides of the Same Coin?Stock Market Reactions to the Brazilian Devaluation

Cathy Goldberg, University of San Francisco

John Veitch, University of San Francisco

The Federal Funds Rates and Their Effect on the Portfolio of Homebuilding Securities

Steven Le, California State University, Long Beach

Darrell Le, SVL Investment Management

The Relationships between the Fed Funds Futures Rates and the Fed Funds Rates

Steven Le, California State University, Long Beach

Darrell Le, SVL Investment Management

Managing Separate Accounts: Pedagogy

Thomas Rhee, California State University, Long Beach

CEO INTERESTS IN A SPIN-OFF

Rakesh Sah, Montana State University-Billings

Carolyn Carroll, University of Alabama

Portfolio Growth Optimization With Downside Protection

Jivendra Kale, Saint Mary's College of California

Global Business

The Euro: How it is effecting International Business

Debbie Gilliard, Metropolitan State College

Utilization of Advance Pricing Agreements (APAs) to Resolve Taxpayer/IRS Transfer Pricing Conflicts

James Taylor, Claremont McKenna College

Steven Mintz, Claremont McKenna

ASSESSING THE IMPORTANCE OF ENVIRONMENTAL VARIABLES IN TOTAL TOURISM DEMAND

Sul Kassicieh, U of New Mexico

Raul Gouvea, UNM

Jana Hranaiova, U of New Mexico

Innovative Education I (Curricular Content and Des

Theory of Constraints Applied in E-Learning or Web-based and Web-supported Courses

Myron Hatcher, California State University

Matthew Yen, California State University, Fresno

Managing the gender difference in the classroom: real life experiences for undergraduate students

Irene Tempone, Swinburne University of Technology

Antoinette Richardson, Swinburne University of Technology

Integrating Information Technology Throughout the Core Business Curriculum: Utilizing a Universal Database to Model Pervasive Computing in Modern Business

Donald Carpenter, Mesa State College

Vijay Agrawal, Unveristy of Nebraska at Kearney

Evolution of an Assessment Process: Assessing a College of Business Undergraduate Core Curriculum

Kathleen Harcharik, Cal Poly Pomona

A Flexible Approach To Assessment of e-Commerce Course

Kay Bryant, Griffith University

Fluency In Technology (FITness) Application to the Introductory Accounting Course: Student Utilization of EDGAR Database

James Taylor, Claremont McKenna College

Marcos Massoud, Claremont McKenna College

Using the Business Plan and Microsoft Office Templates to Teach Computer Skills to High School/High Tech Learning Disabled Students

Squy Wallace, MSU-Billings

Mike Hermanson, Montana State University-Billings

"An Exploration into the Learning Styles of Undergraduate Telecommunications Students"

Thomas Sandman, CSU Sacramento

Educating the Head, the Heart, and the Hands at Berry College's Campbell School of Business: A Framework for Assessment

Krishna S. Dhir, Berry College

Basil Englis, Berry College

John Grout, Berry College

Paula D. Harveston, Berry College

Robert Nehmer, Quinnipiac University

Adrian Perez, Berry College

Cross cultural differences in language learning

Irene Tempone, Swinburne University of Technology

Chen Lee Chen, Swinburne University of Technology

Teaching and Learning: A Systems Perspective

Bruce Raymond, Montana State University

Laura Black, Montana State University

Innovative Education II (Delivery & Distance Learn

Distance Learning: From How-To To Why-To and When-To

Sasan Rahmatian, California State University, Fresno

Personality Factors in Collaborative Tele-learning

Konrad Morgan, University of Bergen

Madeleine Morgan, University of Bergen

Voluntary Income Tax Assistance: A Tax Practice

Nathan Oestreich, San Diego State University

Carole Venable, San Diego State University

Catherine Jeppson, California State University, Northridge

Towards Understanding the Capacity of a Small College

Krishna S. Dhir, Berry College

Jean E. Harris, Penn State University at Harrisburg

Reinvestigating the Use of GSS Technology in the Classroom as a Learning Tool

Carl Rebman, The University of San Diego

Mohammad Bsat, Jackson State University

Casey Cegielski, Auburn University

Dianne Hall, Auburn University

Internet and e-Business

An analysis of Mobile E-Commerce Using Three Case Studies: Integrated Strategies and Marketing Challenges

Liang Chen, Miami University

David Yen, Miami University

David Chou, Eastern Michigan University

The Evaluation of Web site Usability in Taiwan

Chin-Shan Wu, National Sun-Yat Sen University

Fei-Fei Cheng, National Sun-Yat Sen University

An Alternative to Litigation: Commercial Arbitration for Disputes Involving International E-commerce

Jerry Furniss, University of Montana

Shannon Furniss, University of Montana

Michael Harrington, University of Montana

Jack Morton, University of Montana

Non-interactive bid reverse auction scheme with strong privacy

Dong-Her Shih, National Yunlin University of Science & Technology

A feature-based approach to making recommendations

Sung-Shun Weng, Fu Jen University

Shyue-Ping Chi, Fu Jen University

Management Information Systems

The Language Of Images: A Visual Rhetorical Theory Of Human-Computer Interface Design

Dr. George McMaster, Brandon University

Christopher Street, Queen's University

A Domain-Specific Approach to Evaluate Information Quality

Mysore Ramaswamy, Southern University

USING INTELLIGENT PROFILING TO GENERATE SMART LISTS: AN EMPIRICAL TEST

Don Kridel, University of Missouri-St. Louis

Dan Dolk, Naval Postgraduate School

Software Safety Analysis Activities During Software Development Phases of The Microwave Limb Sounder (MLS)

Joseph Sherif, California State University, Fullerton

Hui- Yin Shaw, Caltech

The Inefficiency of Legislation and Global Standards on Information Privacy: a Proposed Solution

Garry White, Texas State University

James Cook, Texas State University

A Genetic Simulation of Information Policies and Agent Learning in Complex Environments

Tod Sedbrook, University of Northern Colorado

Telecommuting: management challenge for a new century

Tom Wielicki, California State University, Fresno

Interconnection Strategies for Single-Board Computers

G Kent Webb, San Jose State University

MANAGING THE OUTSOURCING CONTRACT:

Mohammed Tafti, Hofstra

The JAD Methodology In Practice Over The Life Of An Information System

Christopher Street, Queen's University

Dr. George McMaster, Brandon University

End-Point Visualization as a Software Development Approach

Christopher Street, Queen's University

Dr. George McMaster, Brandon University

The Impact of Structured Walkthroughs on Transfer of Knowledge in an Academic Setting

Abbas Heiat, Montana State University-Billings

Relationship between Team Size and Effort Required Developing an Information Systems

Nafisseh Heiat, MSU-Billings

Measuring IT Performance with the Balanced Scorecard

Theophilus Addo, San Diego State University

Chee Chow, San Deigo State University

Kamal Haddad, San Deigo State University

MAKING SENSE OF INFORMATION SYSTEMS JUNGLE: TOWARD ORGANIZING PRINCIPLES FOR CIS/MIS CURRICULA

Appa Rao Korukonda, Bloomsburg University of PA

MATH AND LOGIC SKILLS AS CORRELATES OF TECHNOPHOBIA

Appa Rao Korukonda, Bloomsburg University of PA

Management and Organizational Behavior

Creating opportunities for continuous development: action learning principles may show the way

Irene Tempone, Swinburne University of Technology

Barbara Lasky, Swinburne University of Technology

ENGAGING WITH THE EMPLOYMENT EXPERIENCE: THE EFFICACY OF APPLYING PERFORMANCE MEASURES TO THOSE IN MANAGEMENT

Louise Kloot, Swinburne University

Barbara Lasky, Swinburne University of Technology

The Determinants of Human Resource Management Innovation

Heui-Fang Chen, Soochow University

Screening Job Applicants Where Writing Ability Is Important: A Statistical Analysis

Kathryn Hamilton, Columbus State University

Connecting Logotherapy with Motivational Theories: A Reserach and Consultation Agenda

Donald Carpenter, Mesa State College

Decisions Facing Human Resources Professionals in the Aftermath of September 11, 2001.

Amy Hurley-Hanson, Chapman University

Resource Allocations Decisions in Mexico and the U.S.: A Cross-Cultural Perspective

Amy Hurley-Hanson, Chapman University

Mike Knudstrup, University of Central Florida

Sharon Segrest, California State University, Fullerton

Lee Stepina, Florida State University

The Relationship Between Personality and The Other Party's Conflict Resolution Strategy

David Antonioni, Unversity of Wisconsin-Madsion

Heejoon Park, Manitoba

THE INFLUENCE OF SUPERLEADER BEHAVIORS ON ORGANIZATION COMMMITMENT, JOB SATISFACTION AND ORGANIZATION SELF-ESTEEM IN A SELF-MANAGED WORK TEAM

David Elloy, Gonzaga University

The Impact of Situational Constraints on Overall Job Satisfaction

Tamela Ferguson, University of Louisiana

William Ferguson, University of Louisiana

The Role of Image Norms in Employment Decisions

Amy Hurley-Hanson, Chapman University

Cristina Giannantonio, Chapman University

Job satisfaction, organizational commitment, and turnover intention among temporary employees: An Empirical examination

Jeff Slattery, Northeastern State Univ

T. T. Rajan Selvarajan, Northeastern State University

Competitive Balance in Sport: Exploring the Influence of International Professional Competition on National and Provincial Sports - the Case of New Zealand's National Provincial Championship of Rugby

John Davies, Victoria University of Wellington

Dane Dougan, Victoria University of Wellington

Superannuation: Hide or Seek? Workplace Experiences of Australian Women

Denis Vinen, Swinburne University of Technology

Elke Mengele, Swinburne University of Technology

SPORT FUTURES ANDTHE PERCEPTIONS OF SPORT CEOS: THEIR IMPACT ON SPORT MANAGEMENT IN NEW ZEALAND

Dai Gilbertson, Victoria University of Wellington

John Davies, Victoria University of Wellington

Glen Butler Victoria University of Wellington

Organization Culture Assessment from Organization Websites by College Seniors, an Exploratory Analysis

Dale Varble, Indiana State University

Steve Lamb, Indiana State University

Sarah Varble, Indiana State University

High Technology Product Realization

WalterHivner, Colorado State University,

Paul Mallette, Colorado State University

Willie E. Hopkins, Colorado State University

New Media, New Communications, New Business

Jeff Lewis, The Metropolitan State College of Denver

Ferdinand Fiofori, Metro State College of Denver

Governance of Team Interaction

Jeff Lewis, The Metropolitan State College of Denver

Ferdinand Fiofori, Metro State College of Denver

Information Pollution

Paul Prabhaker, Illinois Institute of Technology

Management Science and Quantitative Methods

Cluster Analysis as a Preprocessor for Fitting Aggregate Production Function

Rafael Solis, California State University, Fresno

K. C. Tseng, California State University, Fresno

Modeling Homeland Security: Structuring Key Objectives Through Affinity Diagramming

Kristopher Pruitt, Air Force Institute of Technology

Richard Deckro, Air Force Institute of Technology

Stephen Chambal, Air Force Institute of Technology

Trends in Executive Decision Support Systems

Owen Hall, Jr., Pepperdine

Reta Mercedes Parker, Pepperdine University

Lumpy Demand Characterization and Forecasting Performance: An Exploratory Case Study

Rafael Gutierrez, The University of Texas at El Paso

Adriano Solis, The University of Texas at El Paso

Nithin Bendore, The University of Texas at El Paso

A Mixed-mode Modelling Approach to the a priori Selection of Best Practice Strategies Incorporating Tangible and Intangible Attributes

Miles G Nicholls, Swinburne University of Technology

Barbara Cargill, Swinburne University of Technology

Marketing

A LONGITUDINAL STUDY OF EVALUATION OF MEANINGFUL

C Kohli, CSUF

Lance Leuthesser, Cal State Fullerton

Katrin Harich, Cal State Fullerton

Students' Evaluative Criteria: Does Gender Make a Difference When Selecting a College?

Jacquelyn Warwick, Andrews University

Phylis Mansfield, Penn State University/Erie

Minor League Baseball: Delineating a Home Field Advantage

Rhea Ingram, Columbus State University

Bill Hamilton, Columbus State University

TARGETTING MARKETING COMMUNICATIONS TO CONSUMERS IN FAST-PACED RETAIL SETTINGS

Alelhie Valencia, Clickin Research

Martha Russell, Clickin Research

Traituers, Elixirs and Caravans: An Historical Look at Marketing Savvy and Legitimacy Through the Amazing Case of Dudley LeBlanc and Hadacol

Tamela Ferguson, University of Louisiana

William Ferguson, University of Louisiana

Hans Heinen, University of Louisiana

Ecological Attitudes and Behaviors in Convenience Orientation Segmentation: A Cross-Cultural Survey

Elizabeth Murff, Eastern Washington University

Vincent Pascal, Eastern Washington University

The Impact of Individual Components of Market Orientation and Learning Orientation on Innovation and Performance

Jillian Stewart, Swinburne

Felix Mavondo, Monash

Importance of Service Quality Dimensions: Are Frequent Flyers and Others different?

Merlin Simpson, Pacific Lutheran University

Kien-Quoc Pham, Pacific Lutheran University

The Costs and Expectations for Gift-Giving and Self-Gift

Ming-Yih Yeh, National Taiwan University of Science and Technology

Yuan-Han Tu, National Taiwan University of Science and Technology

A Framework for Understanding Brand Switching and Forward Buying Behaviors in a Duopoly Market

Yung Jae Lee, Saint Mary's College of California

An Experimental Pilot Study of Implicit FTC Advertising

Kathy Pettit-O'Malley, University of Idaho

Jeffrey Bailey, Univerisity of Idaho

Carl S. Bozman, Univerisity of Idaho

Production and Operations Management

World Class Manufacturing: Blueprint for Success

Mark Vonderembse, The University of Toledo

Subba Rao, The University of Toledo

Bhal Bhatt, The University of Toledo

Designing Supply Chains: Towards Theory Development

Mark Vonderembse, The University of Toledo

Samuel Huang, University of Cincinnati

John Dismukes, University of Toledo

Supply chain management: an Australian retail perspective

Irene Tempone, Swinburne University of Technology

Nadia Seifen, Swinburne University of Technology

LEAN MANUFACTURING AND KAIZEN COSTING: BRIDGING THE COST MANAGEMENT GAP

Batoul F. Modarress, Science Applications

Al Ansari, Seattle University

Diane Lockwood, Seattle University

The Complexities of Fixed Price Contract Management

Fred Raafat, San Diego State University

William Sherrard, San Diego State University

Decision Making on the Shop Floor: Its Effects on Mix Flexibility

Corinne Karuppan, Southwest Missouri State University

Muthu Karuppan, Drury University

Sven Kepes, University of Arkansas

Quality Management & BPR

Optimal Sampling for Systems Integration: A Case Study

G Kent Webb, San Jose State University

Student Papers

Electronic Voting Protocol for the Receipt-Freeness Based on Internet

Yong-Sork HER, Kyushu University

Kouichi SAKURAI, Kyushu University

Logistics & Supply Chain Managmenet

Determining The Value of Automation In Commercial And US Air Force Supplier Evaluation Systems

Michael Knipper, air force logistics management agency

A Multi-Period Mixed Integer Programming Model for the International Plant Location Problem

Eddine Dahel, Monterey Institute of International Studies

The Needs for Collaboration in Supply Chain for the Successful Direct Shipment

Taeho Park, San Jose State University

YoungAh Kim, San Jose State University

Jinbo Yun, San Jose State University

Optimal Network Configuration for USAF Basing Options

Ronald McGarvey, RAND

Edward Chan, RAND

Robert Tripp, RAND

Analysis of Queue Bounds in a G/G/c Logistics Planning Model

Khosrow Moshirvaziri, CSU, Long Beach

Mahyar Amouzegar, RAND Corporation

Meeting the Information Needs of the Supply Chain

Patrick Fort, U. of Alaska Anchorage

Frank Jeffries, University of Alaska Anchorage

Darren Prokop, University of Alaska Anchorage

A cross country comparison of careers in logistics management in Australia and Britain

Peter Burcher, Aston University

Gloria Lee, Buckinghamshire Chilterns University College

Amrik Sohal, Monash University