Table of Contents

Accounting

153 LINEAR TRENDS IN AUDIT FEE EXPENDITURES: A TEN-YEAR RETROSPECTIVE

Drew Dahl, Utah State University

Dan Coster, Utah State University

Richard L. Jenson, Utah State University

135 ACCOUNTING MODELS AND PROBABILISTIC RISK ANALYSIS

Dennis Togo, University of New Mexico

252 THE STATE OF PERFORMANCE REPORTING BY GOVERNMENTS IN THE USA

Judith Kamnikar, Auburn University - Montgomery

Edward Kamnikar, Troy State University

Ashley Burrowes, Woodbury University

170 THE INFLUENCE OF BANK ON AUDITING PRACTICES AND AUDITOR'S OPINION

Tsing-Zai Wu, National Cheng-Kung University

Kazuhiko Kobori, National Cheng-Kung University

139 DO STUDENT LEARNING PREFERENCES (VARK) AFFECT THE BENEFIT OF AN ACTIVE-LEARNING PROJECT IN AN INCOME TAX I COURSE?

Lloyd Sage, Texas A & M International University

Judith Sage, Texas A & M International University

85 FINANCIAL LITERACY TRAINING FOR COLLEGE STUDENTS – A MATCHED PAIRS, REPEATED MEASURES ANALYSIS SURROUNDING EFFECTIVENESS AND DEMOGRAPHICS INFLUENCES

Robert Rosacker, University of Wisconsin - La Crosse

Kirsten Rosacker, University of Wisconsin - La Crosse

247 ACCOUNTING TEXTBOOKS AND PUBLICATION CYCLES

Sheldon R. Smith, Utah Valley University

Kevin R. Smith, Utah Valley University

254 WHY ACCOUNTING FACULTY DO NOT USE THOSE TEACHING METHODS THEY STATE ARE THE MOST EFFECTIVE.

Robert Jinkens, Woodbury University

26 CORPORATE GOVERNANCE IN EMERGING MARKETS THE CASE OF EGYPT

Marcos F. Massoud, Claremont McKenna College

Cecily Raiborn, Texas State University - San Marcos

27 MANAGEMENT CONTROL, TRUST AND ACCOUNTABILITY

Marcos F. Massoud, Claremont McKenna College

Mohamed A. El-Azma, Kuwait University

29 CORRUPTION, CORPORATE GOVERNANCE, AND ECONOMIC DEVELOPMENT: THE CASE OF AFRICA

Marcos F. Massoud, Claremont McKenna College

Konstantinos S. Skandalis, Claremont Graduate University

17 AN ANALYSIS OF FRAUD AT BIG TRAINING CORPORATION

Robert Hurt, California State Polytechnic University- Pomona

92 APPLICATION OF THE MODIFIED TOBIN'S Q: THE CHINA EVIDENCE

Michael Campbell, Montana State University - Billings

Ying Wang, Montana State University - Billings

5 AN INVESTIGATION OF MULTINATIONAL ENTERPRISE INTERNAL CONTROL AND RISK MANAGEMENT INFORMATION INTEGRATION

Shi-Ming Huang, National Chung Cheng University

Wei-He Huang, National Chung Cheng University

Tung-Hsien Wu, National Chung Cheng University

42 IFRS IMPLEMENTATION AND OTHER FACTORS DETERMINING COST OF EQUITY CAPITAL - EMPIRICAL EVIDENCE FROM CHINESE PUBLICLY LISTED COMPANIES

Ying Wang, Montana State University - Billings

Michael Campbell, Montana State University - Billings

Rakesh Sah, Montana State University - Billings

106 STOCK MARKET RESPONSE TO THE FINANCIAL REGULATIONS IN THE MORTGAGE-LENDING MARKET IN KOREA

Woon-Oh Jung, Seoul National University

Sung Ook Park, Kyung Hee University

69 MINIMIZING THE TAXES ON CAPITAL GAINS AND THE STRATEGIC UTILIZATION OF CAPITAL LOSSES

Nathan Oestreich, San Diego State University

James Williamson, San Diego State University

Steve Gill, San Diego State University

62 SOCIAL SECURITY BENEFITS 101: THE WINDFALL ELIMINATION PROVISION

Francine Lipman, University of Nevada - Las Vegas

James Williamson, San Diego State University

176 UNRELATED BUSINESS INCOME TAX AND ITS IMPACT ON TAX-EXEMPT TRADE ASSOCIATIONS

Elizabeth Conner, University of Colorado - Denver

Douglas Laufer, Metropolitan State College of Denver

36 THE ACCOUNTING STEREOTYPE - TIME FOR A CHANGE

Elizabeth Jenkins, San Jose State University

Mary Calegari, San Jose State University

Business Environment - Strategy, Policy, Law, Ethics

6 COMPANIES ENGAGING IN CSR: A PROPOSED MODEL TO PREDICT BOARD STRUCTURE

David Lynn Hoffman, Metropolitan State College Denver

Deb Gilliard, Metropolitan State College of Denver

168 LINKING ORGANIZATIONAL CRITICAL ACTIVITIES WITH MILES AND SNOW'S STRATEGIC TYPOLOGY

Wen-Hsiu Hsu, National Chung Cheng University

Wei-Hsi Hung, National Chung Cheng University

Chieh-Pin Lin, National Chung Cheng University

David C. Yen, Miami University (OH)

229 DECISION MAKING IN BUSINESS BETWEEN THE POLES OF MORALITY AND ECONOMIC CONSTRAINT - CONSIDERATIONS AND EMPIRICAL FINDINGS

Markus Spriestersbach, University of Applied Sciences Kufstein

Cases, Workshops, Special Sessions

231 A SYSTEMIC VIEW OF CHANGE – THE CHALLENGE OF CONTINUOUS IMPROVEMENT

John Davies, Victoria University of Wellington

60 BENEFIT EVALUATION OF GREEN TRANSPORTATION POLICY FOR PENGHU LOW CARBON ISLAND DEVELOPMENT USING SYSTEM DYNAMICS APPROACH

Chih-Tung Hsiao, Tunghai University

Jerry J.R. Ou, Bureau of Energy, Ministry of Economic Affairs

Shin-Je Li, National Taipei University

Amy J.C. Trappey, National Tsing Hua University

Kevin W. P. Chen, National Taipei University of Technology

57 REVISITING THE LAFFER CURVE: A CASE FOR RAISING SOCIAL SECURITY TAX RATES AND OTHER SOLUTIONS TO SYSTEMIC PROBLEMS

Fred Raafat, San Diego State University

Kamal Haddad, San Diego State University

James Williamson, San Diego State University

233 "TELLING IT AS I SEE IT" - A CASE OF LIVING WITH THE CONSEQUENCES

Tahirih McLaren-Brown, Victoria University of Wellington

Chantelle Te Haara, Victoria University of Wellington

John Davies, Victoria University of Wellington

98 HOW AN OLD-FASHIONED TRADE PROMOTION AGENCY REPOSITIONED ITSELF AS AN E-BUSINESS LEADER: A CASE OF THE KOREA INTERNATIONAL TRADE ASSOCIATION

Sehwan Oh, Seoul National University

JoongHo Ahn, Seoul National University

Sangwook Ha, Seoul National University

241 THE CASE OF PARADISE WATER SPORTS: SMALL BUSINESS GROWTH IN THE CARIBBEAN

Nicole Vowles, Metropolitan State College of Denver

Timothy Vowles, University of Northern Colorado

238 SUCCESSFULLY MENTORING JUNIOR FACULTY

Natasa Christodoulidou, California State University - Dominguez Hills

Vijay Kannan, Utah State University

Engineering Systems Management

9 A MODEL FOR AIRPORT SECURITY SCREENING: A DISCRETE EVENT SIMULATION

Khosrow Moshirvaziri, California State University - Long Beach

Daniel Siebes, California State University - Long Beach

----A SIMULATION MODEL FOR EXPEDITIONARY AIR MEDICAL OPERATIONS

Mahyar Amouzegar, California State Polytechnic University - Pomona

129 INDUSTRY CLUSTERS AND GLOBAL COMPETITIVENESS DOES LOCATION WITHIN AN INDUSTRY CLUSTER MAKE A DIFFERENCE IN A FIRM'S PRODUCTIVITY AND GLOBAL SUCCESS?

Sal Kukalis, California State University - Long Beach

68 RESEARCH ON INFORMATION MANAGEMENT OF RAILWAY CONSTRUCTION ENTERPRISES IN CHINA

Liu Yisheng, Beijing Jiaotong University

Shuai Jiang, Beijing Jiaotong University

----MATERIAL HANDLING NETWORK DESIGN FOR AUTOMATED MATERIAL HANDLING

Ardavan Asef-Vaziri, California State University – Northridge

264 AN EXPLORATORY STUDY OF THE CHALLENGES AND BENEFIT OF GREEN IT

Ying Sai, Loyola Marymount University

Global Business, Entrepreneurship & Small Business Management

55 PRACTICAL INTERPRETATIONS OF THE NORTH AMERICAN MODEL OF WILDLIFE CONSERVATION

Shannon Taylor, Montana State University

Kurt Alt, Montana Fish, Wildlife & Parks

210 STAKEHOLDER INTERESTS IN CONFLICT OF INTEREST POLICIES

Katherine Campbell, University of North Dakota

Duane Helleloid, University of North Dakota

108 THE INFLUENCE OF TASK TECHNOLOGY FIT ON IDENTIFYING SMALL BUSINESS OPPORTUNITIES

Robert W. Stone, University of Idaho

David J. Good, Grand Valley State University

243 MAKING OF A "GLOBAL" GRADUATE

Massoud Saghafi, San Diego State University

120 WHY DOES PRIOR ACQUISITION PREMIUM AFFECT CURRENT ACQUISITION PREMIUM: EVIDENCE FROM CROSS-BORDER MERGERS AND ACQUISITIONS

Shavin Malhotra, Ryerson University

Pengcheng Zhu, University of the Pacific

171 U.S. TRADE IN GOODS WITH LATIN AMERICA 2001-2010: TRENDS AND PERSPECTIVES

Rutilio Martinez, University of Northern Colorado

Vish Iyer, University of Northern Colorado

215 FACTORS AFFECTING THE DECISION TO PARTICIPATE IN STUDY ABROAD PROGRAMS IN BUSINESS SCHOOLS: AN EXPLORATORY STUDY OF TWO UNIVERSITIES

Avijit Sarkar, University of Redlands

Hindupur Ramakrishna, University of Redlands

Bindiganavale Vijayaraman, University of Akron

Finance

32 ASSET SALES, ASSET EXCHANGES, AND FIRM PERFORMANCE IN CHINA

Weiting Huang, Jimei University

K.C. Chen, California State University - Fresno

221 THE SEPTEMBER EFFECT AND EMERGING EQUITY MARKETS

Steven Le, California State University - Long Beach

263 AN INVESTIGATION OF THE EQUITY MARKET VOLATILITY: EVIDENCE FROM USA, CANADA, GERMANY AND CHINA

Fahimeh Rezayat, California State University - Dominguez Hills

Burhan Yavas, California State University - Dominguez Hills

41 ANALYSIS OF LOCAL FISCAL EXPENDITURE IMPACT ON RURAL-URBAN INCOME GAP

Xiaomin Gai, Shandong University

Weizhong Yang, Shandong University

222 HISTORICAL RETURNS AND INVESTORS' PERCEPTION OF RISKS AND FUTURE RETURNS

Steven Le, California State University - Long Beach

---- REITS: A STUDY OF MACROECONOMIC EFFECTS ON LIQUIDITY

Ran Lu, University of the Pacific

70 USING PROJECTED EARNINGS WHEN COMPUTING STOCK PRICE IN A BUSINESS SIMULATION GAME

Lee Tangedahl, University of Montana

67 INTEREST RATE MOVEMENTS AND THE 6/50 RULE - CROATIAN EXAMPLE

Lidija Dedi, University of Zagreb

Silvije Orsag, University of Zagreb

Emil Mihalina, University of Zagreb

61 RETIREMENT SAVING AND SUBSEQUENT LIQUIDATION: USING BEHAVIORAL FINANCE TO EXPLAIN IRRATIONAL DECISIONS

Diane Schooley, Boise State University

Debra Worden, George Fox University

180 A MODEL OF DEMAND FOR INSURANCE IN THE PRESENCE OF BACKGROUND RISK: EMPIRICAL EVIDENCE FROM TAIWAN

Hsin-Ying Wu, Open University of Kaohsiung

Feng-Teng Lin, Shu-Te University

188 AN EXPERIMENTAL INVESTIGATION OF THE INFLUENCE OF QUALITATIVE RISK FACTORS ON THE DETERMINATION OF PERFORMANCE MATERIALITY

Nicola Pecchiari, Universita L. Bocconi

Craig Emby, Simon Fraser University

Giuseppe Pogliani, Universita L. Bocconi

223 DO FINANCIAL ANALYSTS DANCE TO MANAGEMENT'S TONE?

Xuan Huang, California State University - Long Beach

Herbert G. Hunt III, California State University - Long Beach

Praveen Sinha, California State University - Long Beach

Hospitality Management

119 IN THE FOODSERVICE INDUSTRY

Mike Woods, Pepperdine University

Burhan Yavas, California State University - Dominguez Hills

Demos Vardiabasis, Pepperdine University

Natasa Christodoulidou, California State University - Dominguez Hills

203 AN EXPLORATORY PILOT STUDY TO UNDERSTAND THE SUSTAINABILITY MOVEMENT IN THE HOTEL

Jungsun (Sunny) Kim, Texas Tech University

Deborah Fowler, Texas Tech University

Daniel Connolly, University of Denver

219 LEARNING QUEUING THEORY AT SEAWORLD SAN DIEGO

Willard Price, University of the Pacific

237 A POSITIONING ANALYSIS OF LOCALS CASINOS IN LAS VEGAS

Seyhmus Baloglu, University of Nevada - Las Vegas

Mike Ahlgren, University of Nevada - Las Vegas

Innovative Education

204 INCREASING THE APPEAL OF INFORMATION TECHNOLOGY: INITIATIVES IN UNDERGRADUATE CURRICULUM

Louise Soe, California State Polytechnic University - Pomona

Elaine Yakura, Michigan State University

Ruth Guthrie, California State Polytechnic University - Pomona

114 USING A VIRTUAL MACHINE ENVIRONMENT AS A COMPUTER LEARNING ENVIRONMENT

Robert Stone, University of Idaho

Norman Pendegraft, University of Idaho

205 USING PSYCHOLOGICAL ADVANCES IN SELF CONSTRUAL TO TAP INTO BUSINESS STUDENTS' GROUP LEARNING EXPERIENCES

Jun Myers, California State Polytechnic University - Pomona

228 PERFORMANCE-BASED RESEARCH-ORIENTED HUMAN RESOURCES DEVELOPMENT AT EUROPEAN UNIVERSITIES OF APPLIED SCIENCES: SUMMARIZING SYNOPSIS

Josef Neuert, University of Applied Sciences Kufstein

Mariya Lebedeva, University of Applied Sciences Kufstein

183 KEY PEDAGOGICAL STRATEGIES FOR MILLENNIAL GENERATION STUDENTS AS RANKED BY

Kazem Darbandi, California State Polytechnic University - Pomona

Nancy Merlino, California State Polytechnic University - Pomona

Rhonda Rhodes, California State Polytechnic University- Pomona

184 COMPETENCES FOR COLLABORATIVE INNOVATION: THE CASE OF EDUCATION FOR SUSTAINABLE DEVELOPMENT

Filippina Risopoulos, University of Graz

Gerald Steiner, Harvard University

191 THE EVOLUTION OF POWERPOINT'S USE: FROM PATHETIC TO POWERFUL

Eric McLaughlin, California State Polytechnic University - Pomona

190 TRANSFERRING MANAGEMENT KNOWLEDGE TO A TRANSITIONAL ECONOMY: LESSONS LEARNED FROM A U.S.-CHINA EDUCATIONAL ALLIANCE

Thomas Norman, California State University - Dominguez Hills

133 HUMBOLDT AND THE UNIVERSITY OF TOTAY: FROM THE PRESENT INHERITANCE TO A WORTHWHILE SUSTAINABLE FUTURE

Filippina Risopoulos, University of Graz

158 A SURVEY TO ASSESS THE LEVEL OF INTERNATIONALISATION OF THE STUDENT EXPERIENCE

Vicky Mabin, Victoria University of Wellington

248 IMPROVING THE TEACHING AND LEARNING OF BASIC STATISTICS

Thang Nguyen, California State University - Long Beach

82 AN INVESTIGATION OF ASIA-PACIFIC TELECOM ENHANCEMENTS FOR E-LEARNING NETWORKS

Mark Chun, Pepperdine University

Charla Griffy-Brown, Pepperdine University

Harvey Koeppel, Center for CIO Leadership

----COLLEGE STUDENTS AND THE PROFESSORIATE: WHY MORE STUDENTS DO NOT CHOOSE AN ACADEMIC CAREER

Ruby Beale, Hampton University

Ulysses Brown, Savannah State University

164 DO ARTICULATION AGREEMENTS LEAD TO STUDENT SUCCESS?

Joan McBee, Southern Oregon University

52 THE DEVELOPMENT OF ACADEMIC PSYCHOLOGICAL CAPITAL: IMPLICATIONS FOR STUDENT PERFORMANCE

James Avey, Central Washington University

Kyle Luthans, University of Nebraska - Kearney

Brett Luthans, Missouri Western State University

Internet and e-Business

25 CHALLENGES AND FUTURE RESEARCH DIRECTIONS FOR CLOUD COMPUTING

Subhankar Dhar, San Jose State University

64 A LITERATURE REVIEW ON CONFIDENCE AND TIMELY SUCCESSFUL WEB SEARCHING

Jeng-Her (Alex) Chen, University of Hawaii

213 HOI POLLOI COMPUTING- A CONCEPTUAL FRAMEWORK

Robert Chi, California State University - Long Beach

Melody Kiang, California State University - Long Beach

Austin Chi, Austin Education Inc.

220 THE EVOLUTION ROAD MAP FROM THE ORIGIN OF LIFE TO THE INTELLIGENT UNIVERSE

Feng Liu, China Academy of Sciences

Yue Zhang, California State University - Northridge

148 RETHINKING ERP CSFS: A NEW PERSPECTIVE ACROSS IT GOVERNANCE AND THE SYSTEM LIFE-CYCLE

Hsing-Jung Li, National Chung Cheng University

She-I Chang, National Chung Cheng University

David C. Yen, Miami University (OH)

----DETERMINANTS AFFECTING MOBILE BUSINESS ADOPTION FOR THE REAL ESTATE BROKERAGE INDUSTRY IN TAIWAN

Chien Chung Wu, National Chung Cheng University

Cheng-Hua Su, National Chung Cheng University

Yu-Chung Hung, National Chung Cheng University

103 THE INFLUENCE OF WEBSITE INTERACTIVITY ON USER SATISFACTION

I-Wen Su, National Chung Hsing University

Chin-Shan Wu, Tunghai University

Fei-Fei Cheng, National Chung Hsing University

218 LEAD DISSEMINATORS ON PUBLIC OPINIONS IN CHINESE SNS

Heqiu Lu, Wuhan University

Yue Zhang, California State University - Northridge

----CAN THE HELPFULNESS OF ONLINE REVIEWS BE PREDICTED USING QUANTITATIVE VARIABLES?

Albert Huang, University of the Pacific

David C. Yen, Miami University (OH)

63 A STUDY ON DIGITAL CONTENT CHARACTERISTICS

Simon Lee, Eastern Illinois University

202 COMPARING THE IMPACT OF SELLER REPUTATION BETWEEN EBAY AND TAOBAO

Min Xu, Harbin Institute of Technology

Weifang WU, Hong Kong University of Science and Technology

Qiang Ye, Harbin Institute of Technology

Melody Kiang, California State University - Long Beach

211 MAPPING THE NEWS WITH OPENBLOCK: A STUDY OF TRUST BUILDING ON A COMMUNITY-BASED NEWS SITE

Yi-Miin Minnie Yen, University of Alaska Anchorage

Yoshito Kanamori, University of Alaska Anchorage

Stephan Nowers, University of Alaska Anchorage

146 WILL STOCK INVESTOR USE MOBILE STOCK TRADING? EXPLORING THE INTERACTIVE EFFECTS BETWEEN PERCEIVED VALUE AND RISK

Yi-Cheng Ku, Providence University

Yi-Ming Tai, National Pingtung Institute of Commerce

159 USING RFID AS "MEDICAL ALERT JEWELRY"

Hongwei Du, California State University - East Bay

169 HOW CAN WEB PERSONALIZED SERVICE ADD VALUE TO ELABORATION AND DECISION OUTCOME? A TASK-TECHNOLOGY FIT PERSPECTIVE

Yen-Hsien Lee, National Chiayi University

Tsai-Hsin Chu, National Chiayi University

217 RELATIONSHIP BONDING IN GARMENT RETAILING - THE MODERATING ROLE OF CHANNEL TYPE

Kuo-Fang Peng, National Chin-Yi University of Technology

Jen-Ruei Fu, National Kaohsiung University of Applied Sciences and Technology

Kuang-Wei Wen, University of Wisconsin - La Crosse

121 A STUDY OF RELATIONSHIP BETWEEN LEVEL OF INTERNET ADDICTION AND PSYCHOPHYSIOLOGICAL RECOVERY TIME WHEN SURFING THE WEB

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

Yi-Da Chu, National Yunlin University of Science & Technology

William Hao-yu, Shen, Nan-Jeon Institute of Technology

Jui-Chi Shen, National Kaohsiung University of Hospitality and Tourism

93 TO TWIT OR NOT TO TWIT? A STUDY ON REAL TIME CUSTOMER SERVICE RECOVERY THROUGH SOCIAL NETWORKS

Ying Fan, University of Colorado - Colorado Springs

Run Niu, Webster University

124 ASSESSING ALIGNMENT OF WEBSITES WITH ENTERPRISE SUCCESS

Robert John McQueen, The University of Waikato

Li-Min Chang, National Chung Cheng University

Cheng-Yuan Ku, National Chung Cheng University

Wei-Hsi Hung, National Chung Cheng University

131 AN EFFICIENT KEY MANAGEMENT SCHEME FOR MULTICAST COMMUNICATION

Cheng-Yuan Ku, National Chung Cheng University

David C. Yen, Miami University (OH)

Ja-Long Chen, National Chung Cheng University

1 HOW SECURE IS DATA INTEGRATION IN THE CLOUD?

Mike Canniff, University of Pacific

179 AN INTEGRATED MODEL OF INTERNET BANKING ACCEPTANCE: AN EMPIRICAL STUDY OF TAIWAN.

Hsin-Ying Wu, Open University of Kaohsiung

Feng-Teng Lin, Shu-Te University

251 CYBER-TRACKING: INTERPRETING A FIVE LEVEL MODEL OF BEHAVIOR IN CYBERSPACE

Charles Jaeger, Southern Oregon University

249 OBSERVATIONS ON THE REPORTING OF EMAIL ANALYSIS IN DIGITAL FORENSICS

Doug White, Roger Williams University

Ken Bell, Rhode Island State Police

Management, Organizational Behavior, and Human Resource Management

----PSYCHOLOGICAL CAPITAL DEVELOPMENT

Fred Luthans, University of Nebraska

43 PSYCHOLOGICAL CAPITAL AND THE INTENT TO PURSUE EMPLOYMENT WITH DEVELOPED AND EMERGING MARKET MULTINATIONAL CORPORATIONS

Terry Alkire, Central Washington University

James Avey, Central Washington University

230 PERSONALITY PREDISPOSITION AND PROBLEM-SOLVING PERFORMANCE IN ILL-STRUCTURED DECISION-MAKING TASKS

Mariya Lebedeva, University of Applied Sciences Kufstein

Angelika Neuert, University of Applied Sciences Fulda

239 DO INSTRUCTION AND EXPERIENCE MAKE A DIFFERENCE IN DECISION-MAKING AND JUDGEMENT OUTCOMES? THEORETICAL ANALYSIS AND EMPIRICAL FINDINGS FROM A LABORATORY EXPERIMENT

Josef Neuert, University of Applied Sciences Kufstein

Mariya Lebedeva, University of Applied Sciences Kufstein

95 THE ROLE OF IMAGE NORMS IN PERSON-JOB FIT: THE APPLICANT'S PERSPECTIVE

Amy Hurley-Hanson, Chapman University

Cristina Giannantonio, Chapman University

24 FACULTY MENTORING PROGRAM

Judson Faurer, Metropolitan State College of Denver

Cynthia Sutton, Metropolitan State College of Denver

Larry Worster, Metropolitan State College of Denver

51 DRESSING FOR SUCCESS: ATTIRE, SOCIAL MEDIA AND THE LAW

Debbie Gilliard, Metropolitan State College of Denver

David Lynn Hoffman, Metropolitan State College of Denver

Nina Radojevich-Kelley, Metropolitan State College of Denver

196 IDENTIFYING PROBLEM EMPLOYEES

Dr. Sylnovie Merchant, Argosy University

Joshua Rosenthal, Argosy University

----LEAN PRODUCTION SYSTEMS: RESISTANCE, SUCCESS AND PLATEAUING

Khim Sim, Western Washington University

Bea Chiang, College of New Jersey

178 DOWNSIZING DIFFUSION MODEL

Chiajung Lin, Robert Morris University

214 MODELING TURNOVER INTENTIONS, BURNOUT, AND JOB SATISFACTION OF NURSE ANESTHETISTS: THE SENSITIVITY OF RESULTS TO CHOICE OF STATISTICAL METHOD

Vera Meeusen, Catharina Hospital - Brabant Medical School

Karen Van Dam, Tilburg University / FSW

Hans Knape, University Medical Center Utrecht

Andre Van Zundert, Catharina Hospital - Brabant Medical School

Paul Schumann, Minnesota State University Mankato

Christine Mahoney, Cleveland State University

245 ABILITY TO DIFFERENTIATE AND ITS IMPACT ON EMPLOYMENT INTERVIEW DECISION MAKING

Sharon Segrest, University of South Florida - St. Petersburg

Mary Jo Jackson, University of Tampa

Phil Trocchia, University of South Florida - St. Petersburg

81 THE FACILITATIONS OF CONFLICT AVOIDANCE AND CONFLICT TOLERANCE IN LEARNING ABOUT PROFESSIONAL QUALITY

Quey-Jen Yeh, National Cheng-Kung University

Tai-Ping Chang, National Kaohsiung First University of Science and Technology

123 EXTENDING A BULLYING MODEL TO INVESTIGATE THE ANTECEDENTS OF WORKPLACE AGGRESSION AMONG NURSES

Defne Demir, Australian Catholic University

John Rodwell, Australian Catholic University

225 THE RESEARCH ON CHARACTERISTICS OF KNOWLEDGE WORKERS AND THEIR MOTIVATING FACTORS: A REVIEW AND COMPARISON STUDY

Tian Tang, Xiamen University

Hong Zhan, Xiamen University

Yue Zhang, California State University – Northridge

107 SIBLING RIVALRY AND INTERGENERATIONAL SUCCESSION IN FAMILY BUSINESS: A THEORETICAL PERSPECTIVE

Angeliki Avloniti, Athens University of Economics and Business

Anastasia Iatridou, Athens University of Economics and Business

Ioannis Kaloupsis, Athens University of Economics and Business

George S. Vozikis, California State University - Fresno

115 ANALYSIS OF ASSURANCE OF LEARNING (AOL) UTILIZING AN ORGANIZATIONAL THEORY PERSPECTIVE

Karen L. Fowler, Colorado State University - Pueblo

Bettye S. Hanks, Colorado State University - Pueblo

167 APPLYING STRATEGIC CONFIGURATIONS TO DEMONSTRATE PRIMARY HEALTH CARE IN AUSTRALIA IS NOT A SWATHE OF VANILLA

John Rodwell, Australian Catholic University

Defne Demir, Australian Catholic University

Andre Gulyas, Australian Catholic University

66 THE EFFECT OF SOCIAL CAPITAL AND ABSORPTIVE CAPABILITY ON PRODUCT COMPETITIVE ADVANTAGE IN HIGH-TECHNOLOGY INDUSTRY

Ming-Tien Tsai, National Cheng Kung University

Kun-Shiang Chen, National Cheng Kung University

Nai-Chang Cheng, Chianan University of Pharmacy and Science

----USING THE ENNEAGRAM SYSTEM: INSIGHTS FOR LEADERSHIP AND SELF-MANAGEMENT AN INTERACTIVE WORKSHOP PRESENTATION

Phillip Hunsaker, University of San Diego

Management Information Systems

31 DATA MINING TOOLS FOR CREDIT SCORING

Abbas Heiat, Montana State University - Billings

125 HEALTH CONSULTING ON THE INTERNET- A CASE STUDY ON A MEDICAL CONSULTATION WEBSITE

Allan Liu, Chaoyang University of Technology

Lee-Ping Hsu, Chaoyang University of Technology

128 ADEQUACY OF USING WARFARIN AMONG ELDERLY INPATIENTS

Kang Liu, National Chung Cheng University

Ya-Han Hu, National Chung Cheng University

Chia-Lun Lo, National Chung Cheng University

255 NON PROFIT FUND RAISING ANALYSIS USING DATA MINING

Nafisseh Heiat, Montana State University - Billings

163 MARKET AND BUREAUCRACY COSTS: THE MODERATING EFFECT OF INFORMATION TECHNOLOGY

Timothy Wilkinson, Montana State University - Billings

Jennifer Leonard, Montana State University - Billings

7 A STUDY OF THE RELATIONSHIP BETWEEN THE CONTROL AND USE OF RESOURCES AND KNOWLEDGE SHARING IN A SUPPLY CHAIN

Jacqueline Wong, The Chinese University of Hong Kong

JAO-HONG CHENG, National Yunlin University of Science and Technology

Timon Du, The Chinese University of Hong Kong

73 AN EXPLORATION OF GENDER DIFFERENCES IN THE USE OF SOCIAL NETWORKING AND KNOWLEDGE MANAGEMENT TOOLS

Charla Griffy-Brown, Pepperdine University

Harvey Koeppel, Center for CIO Leadership

Mark Chun, Pepperdine University

145 AN EMPIRICAL STUDY ON THE MATERIAL MANAGEMENT INFORMATION SYSTEM (MMIS) IN INTENSIVE CARE UNITS

Heng-Shao Hsu, National Chung Cheng University

Chin-Huei Chen, National Chung Cheng University

Wei-Min Huang, National Chung Cheng University

8 A CONCEPTUAL MODEL FOR THE INTRODUCTION OF BIOMETRICS INTO YOUR ORGANIZATION: A SIX-STEP PROCESS

Hossein Bidgoli, California State University - Bakersfield

177 SAP BUSINESS BY DESIGN - FROM THE CLOUD TO THE CLASSROOM

Annette Easton, San Diego State University

George Easton, San Diego State University

208 RISKS, CHALLENGES, AND MITIGATION STRATEGIES IN CLOUD COMPUTING

Alpana Desai, University of Alaska Anchorage

Kenrick Mock, University of Alaska Anchorage

209 PORTABILITY ISSUES IN CLOUD ENVIRONMENTS

Alpana Desai, University of Alaska Anchorage

74 THE EVOLVING ROLE OF THE CIO WITHIN PUBLIC & PRIVATE SECTORS: A COMPARISON BETWEEN THE U.S. AND CHINA TECHNOLOGY EXECUTIVES

Charla Griffy-Brown, Pepperdine University

Harvey Koeppel, Center for CIO Leadership

Mark Chun, Pepperdine University

77 A MATRIX OF STATE OPINIONS ON PRIVATE INVESTIGATION REGULATION OF DIGITAL FORENSICS IN THE UNITED STATES

Doug White, Roger Williams University

Trish Martland, Roger Williams University

Alan Rea, Western Michigan University

Tom Lonardo, Roger Williams University

175 USING INFORMATION TECHNOLOGY TO IMPROVE LEADERSHIP PERFORMANCE

Robert Chi, California State University - Long Beach

Steven Fisher, California State University - Long Beach

240 EXAMINING PROCEDURAL KNOWLEDGE IN INFORMATION SYSTEMS: A BUSINESS INTELLIGENCE PROJECT EXAMPLE

Robert Mills, Utah State University

David Olsen, Utah State University

Richard L. Jenson, Utah State University

Management Science and Quantitative Methods

79 THE ROBUSTNESS OF CRONBACH'S ALPHA CONFIDENCE INTERVAL ESTIMATES TO VIOLATION OF THE NORMALITY ASSUMPTION

Louis Glorfeld, University of Arkansas

Doug White, Roger Williams University

110 A SURVEY OF EXTENT OF USAGE OF FORECASTING IN FOOD INDUSTRY

Ahmad Karim, Indiana Purdue University

182 REPLACEMENT DECISION MODEL: USING PHS IN SUBSTITUTION FOR ROBOT STATIONS IN TFT-LCD MANUFACTURING

Shang-Lin You, Minghsin University of Science and Technology

Wen-Hsin Lee, GThink Technology Integration, Inc.

Lung-De Gau, Minghsin University of Science and Technology

Jeng Wu-Der, Minghsin University of Science and Technology

76 OLIGOPOLY WITH BOUNDED OUTPUT ADJUSTMENTS

Chrystie Burr, University of Arizona

Ferenc Szidarovszky, University of Pécs

101 DECISIONS WITH INFORMATION DELAYS

Abdollah Eskandari, University of Arizona

Haiyan Qiao, California State University - San Bernardino

Ferenc Szidarovszky, University of Pécs

152 THE IMPORTANCE OF THE SERVE IN MEN'S TENNIS: A STATISTICAL ANALYSIS

Michael Summers, Pepperdine University

165 ESTIMATING MELAMINE POPULATION DISTRIBUTIONS WITH LEFT-CENSORED DATA

Shih-Hsiung Lo, National Sun Yat-sen University

Hsien-Tang Tsai, National Sun Yat-sen University

Tung-Ju Wu, National Sun Yat-sen University

2 PROJECT MANAGEMENT ANALYSIS IN THE INTERNET FORECASTING INDUSTRY: A CASE STUDY

Owen Hall, Jr., Pepperdine University

Kenneth Ko, Pepperdine University

189 MEASURING COMPARATIVE PERFORMANCE OF MOBILE PHONE MANUFACTURERS

He-Boong Kwon, Park University

Seong-Jong Joo, Colorado State University - Pueblo

207 COMPARING AND BENCHMARKING THE PERFORMANCE OF CREDIT UNIONS IN SOUTHERN COLORADO

Michael Wakefield, Colorado State University - Pueblo

Todd Ruder, Colorado State University - Pueblo

Seong-Jong Joo, Colorado State University - Pueblo

199 THE INFLUENCE OF INFORMATION TECHNOLOGY INVESTMENT ON BUSINESS PERFORMANCE: A COMPARATIVE STUDY OF REGRESSION ANALYSIS AND ARTIFICIAL NEURAL NETWORKS

Shin-Yuan Hung, National Chung Cheng University

Chin-Shyh Ou, National Chung Cheng University

Ya-Han Hu, National Chung Cheng University

Kuanchin Chen, Western Michigan University

Michael Tarn, Western Michigan University

Chun-Chuan Lu, National Chung Cheng University

78 DYNAMIC COMPETITION ANALYSIS FOR BUSINESS MODELS OF OEM AND OBM IN THE HIGH-TECH INDUSTRY

Chih-Lung Weng, National Chiao Tung University

Bi-Huei Tsai, National Chiao Tung University

259 NASA'S HUMAN MISSION TO A NEAR-EARTH ASTEROID:

Jeffrey Smith, California State Polytechnic University- Pomona

----THE COMPARATIVE EVALUATION OF STATE ROAD PROVISIONS TO COMMUTERS AND SHIPPERS BY USING DATA ENVELOPMENT ANALYSIS AND TOBIT ANALYSIS

Thomas E. Lambert, Northern Kentucky University

Hokey Min, Bowling Green State University

35 DEVELOPING NEW CAPABILITY INDICES FOR MEASURING THE POSITIONAL PERFORMANCE OF A MULTIDIMENSIONAL MACHINING PROCESS

Jeh-Nan Pan, National Cheng Kung University

Chun-Yi Lee, National Cheng Kung University

Marketing

----WHAT EYE-TRACKING RESEARCH CAN TELL US ABOUT IMAGE INTENSITY AND VALENCE IN

Charlene Bebko, Indiana University of Pennsylvania

84 CASE STUDY OF TECHNOLOGY MARKETING: CELLPHONE AND SMARTPHONE BUYER BEHAVIOR AND USAGE

Don Sciglimpaglia, San Diego State University

Fred Raafat, San Diego State University

99 WHY DO CONSUMERS BUY THE GREEN PRODUCTS? THE ANTECEDENTS AND MODERATORS OF PURCHASE INTENTIONS ON GREEN PRODUCTS

Lee-Yun Pan, Feng Chia University

Shih-Chi Chang, National Changhua University of Education

157 ARE YOU BUYING TOYS FOR KIDS OR FOR YOURSELF?

Yi-Mu Chen, I-Shou University

Wen-Hsuan Lee, Mingchi University of Technology/National Chengchi University

Yu-Shan Chen, National Chengchi University

40 FACULTY AND STUDENT GENDER EFFECTS ON TEACHER EVALUATIONS

Therese Louie, San Jose State University

100 ARE RETAILERS USING PRICE SCANNERS TO INTENTIONALLY OVERCHARGE CUSTOMERS?

Richard Clodfelter, University of South Carolina

130 THE EFFECTS OF REFERENCE PRICE AND AESTHETIC PREFERENCE ON THE PRICE OF WILLINGNESS-TO-SELL SELF-DESIGNED PRODUCTS

I-Ling Ling, National Chiayi University

Chih-Hui Shieh, Taiwan Shoufu University

Fang Jung Kuo, National Chiayi University

197 EXAMINING THE IMPACT OF REWARDS, PROFESSIONALISM, MARKET ORIENTATION, AND JOB SATISFACTION ON SERVICE QUALITY IN HIGHER EDUCATION

Andreas Stratemeyer, California State University - Fresno

13 TAKING A CRUISE TRAIN AND SEARCHING FOR HAPPINESS: MODEL CONSTRUCTION OF TRAIN PASSENGER SATISFACTION AND ITS EFFECTS EVALUATION

Tsai Chao-yang, Nanhua University, Taiwan, R.O.C.

Lai Chun-Shu, Nanhua University, Taiwan, R.O.C.

Fan Wei-Shang, Nanhua University, Taiwan, R.O.C.

Ruei-Shiuan Chang, Nanhua University, Taiwan, R.O.C.

96 EXPLORE THE IMPACTS OF PERCEIVED EASE OF USE AND PLAYFULNESS ON CONSUMER'S INTENTION TO USE INNOVATIVE TECHNOLOGY ENTERTAINMENT PRODUCT

Shih-Chi Chang, National Changhua University of Education

Lee-Yun Pan, Feng Chia University

Wan-Chih Yang, National Changhua University of Education

206 CONSUMPTION DRIVEN BY EXPERIENCE: EXAMINING THE THEATERGOERS' CONTINUUM

Jean West, California State University – Bakersfield

258 SPORTS SPONSORSHIP EFFECTS:THE ROLE OF LOGO VISUAL FLUENCY AND SPONSOR-EVENT CONGRUENCE FOR AUDIENCE

Nora J. Rifon, Michigan State University

Wen-Chi Chao, Nielsen China, Shanghai, People's Republic of China

Jef I. Richards, Michigan State University

Military Applications

141 AN ANALYSIS OF UNITED STATES NAVY DISASTER RELIEF OPERATIONS

Keenan Yoho, Naval Postgraduate School

Aruna Apte, Naval Postgraduate School

72 RE-ENGINEERING USAF RETROFITTING ENDEAVORS

Joseph DiRosario, Air Force Institute of Technology

Peter Feng, Air Force Institute of Technology

118 MODEL-BASED OPTIMIZATION FOR PILOT TRAINING

Murat Mise, Turkish Navy

Uday Apte, Naval Postgraduate School

John Khawam, Naval Postgraduate School

244 SIMULATING THE EXPEDITIONARY COMBAT SUPPORT SYSTEM

Alan Johnson, Air Force Institute of Technology

Jeffrey Ogden, Air Force Institute of Technology

Michael Chua, Air Force Institute of Technology

50 A SPATIAL RISK ANALYSIS OF OIL REFINERIES AND IMPACTS TO MILITARY OPERATIONS

Zachary Schiff, Air Force Institute of Technology

William Sitzabee, Air Force Institute of Technology

54 STRATEGIC INFRASTRUCTURE ASSET MANAGEMENT MODELING

Marie Harnly, Air Force Institute of Technology

William Sitzabee, Air Force Institute of Technology

132 DEVELOPING A PREDICTIVE MODEL FOR UNITED STATES AIR FORCE FACILITY REPAIR COSTS

Alfred Thal, Air Force Institute of Technology

Gregory Morissette, Air Force Institute of Technology

Sharon G. Heilmann, Air Force Institute of Technology

250 HIERARCHICAL MAINTENANCE STRUCTURE

Daniel Mattioda, Air Force Institute of Technology

Ricardo Garza, Logistics Management Agency

Raymond Hill, Air Force Institute of Technology

71 CASE STUDY: UTILIZING STRATEGIC SOURCING TO IMPLEMENT PREVENTIVE MAINTENANCE

Joseph DiRosario, Air Force Institute of Technology

Peter Feng, Air Force Institute of Technology

166 RESOURCE CONSOLIDATION AND LOCATION DECISION MAKING FOR DAMAGED AND DISABLED AIRCRAFT RECOVERY

John Bell, University of Tennessee- Knoxville

William Cunningham, Air Force Institute of Technology

Joseph Skipper, Air Force Institute of Technology

Dain O. Kleiv, Air Force Institute of Technology

173 TACTICAL COUNTERINSURGENCY DECISION TOOL FOR THE COMMANDER'S EMERGENCY RESPONSE PROGRAM

Peter Feng, Air Force Institute of Technology

Seth Lorimer, Air Force Institute of Technology

Tay Johannes, Air Force Institute of Technology

----DETERMINANTS OF ORGANIZATIONAL JUSTICE AND UNIT PERFORMANCE IN MILITARY UNITS

Ulysses Brown, Savannah State University

----IMPROVING THE EFFECTIVENESS AND LOWERING THE COST OF THE US MILITARY MEDICAL DISTRIBUTION SYSTEM

Adam Resnick, The RAND Corporation

260 ABU GHRAIB REVISITED: AN ANALYSIS OF LEADERSHIP DECISION MAKING THROUGH THE CONTEXT OF THE LAW OF WAR AND THE ARMY VALUES.

Theodore P. Byrne, California State University - Dominguez Hills

Operations, Logistics & Supply Chain Management

138 SUPPLY CHAIN DESIGN AND PERFORMANCE UNDER CONDITIONS OF RESOURCE SCARCITY

John Bell, University of Tennessee - Knoxville

Stanley Griffis, Michigan State University

----QUEST FOR GULF PETROLEUM TRANSPORTATION SECURITY

Batoul Modarress, Zayed University

198 MODELING THE OPERATIONAL PERFORMANCE OF 3PLS

Chris Hemstrom, Macquarie University

Norma Harrison, Macquarie Graduate School of Management

86 BULK PURCHASE LOGISTIC MANAGEMENT FOR PART SUPPLIES OF OVERSEAS 3C PRODUCT FINAL ASSEMBLIES

Charles Trappey, National Chiao Tung University

Amy J.C. Trappey, National Tsing Hua University

Wang-Tsang Lee, Industrial Technology Research Institute

Elsie Chen, National Tsing Hua University

Hsueh-Yi Cho, National Taipei University of Technology

----EMPLOYING EMPIRICAL DATA TO VALIDATE THE TOTAL QUALITY MANAGEMENT/PERFORMANCE EXCELLENCE ECONOMIC MODEL

Philip Chong, California State University - Long Beach

109 ISO 9000 QUALITY STANDARDS IMPACT ON BUSINESSES

Ahmad Karim, Indiana Purdue University

116 A LONGITUDINAL STUDY OF OPERATIONS STRATEGY DECISIONS, RESOURCES, AND PERFORMANCE IN THE NEW ZEALAND MANUFACTURING SECTOR: A LONGITUDINAL STUDY OF OPERATIONS STRATEGY DECISIONS, RESOURCES, AND PERFORMANCE

Lawrence Corbett, Victoria University of Wellington

19 A STUDY ON THE SUSTAINABILITY FOR THE TECHNOLOGY MANAGEMENT

Heon Kim, Baekseok University

Su-Yol Lee, Chonnam National University

Taeho Park, San Jose State University

Sangmoon Park, Kangwon National University

174 A VALUE-ADDED APPROACH TO SELECTING UNDERGRADUATE BUSINESS ADMINISTRATION

Dorothy Fisher, California State University - Dominguez Hills

Melody Kiang, California State University - Long Beach

Robert Chi, California State University - Long Beach

Steven Fisher, California State University - Long Beach

256 MINIMIZING SERVICE TIMES IN A PUBLIC HEALTH EMERGENCY: A LOCATION-ALLOCATION MODEL

Timothy Lant, Arizona State University

Ozgur Araz, University of Nebraska Medical Center

John Fowler, Arizona State University

136 STAGED QUEUE SCHEDULING WITH SEQUENCE-DEPENDENT CHANGEOVER AND PROCESSING

Robert Nauss, University of Missouri - St. Louis

Jian Li, University of Braunschweig

Jan Fabian Ehmke, University of Braunschweig

Dirk Christian Mattfeld, Technische Universität Braunschweig

L. Douglas Smith, University of Missouri - St. Louis

212 PRE-ENGINEERING SUSTAINABLE CONSENSUS DECISIONS

Omer Benli, California State University - Long Beach

Philip Chong, California State University - Long Beach

Student Papers

56 KNOWLEDGE CONTRIBUTION IN SERVER MANAGEMENT: ANTECEDENTS AND CONSEQUENCES OF DIFFERENT TYPES OF MOTIVATION

Nicole F. Velasquez, Pepperdine University

Xuequn Wang, Washington State University

Paul F. Clay, Washington State University

194 IN SEARCH OF ENGAGED SCHOLARSHIP: A CONTENT ANALYSIS OF COLLABORATIVE AND INFORMED RESEARCH IN THE HARVARD BUSINESS REVIEW

Daniel Holland, Utah State University

Kenneth Bartkus, Utah State University

Ashley Landon, Utah State University

195 THE USE OF IMPRESSION MANAGEMENT IN CUSTOMER SURVEYS: A CONTENT ANALYSIS OF INTRODUCTORY STATEMENTS ON COMMENT CARDS

Nathan Putnam, Utah State University

Kenneth Bartkus, Utah State University

Karen L. Fowler, Colorado State University - Pueblo

113 A DESCRIPTIVE DECISION-MAKING MODEL OF PATIENTS' TREATMENT DECISION USING DEMPSTER-SHAFER THEORY AND PROSPECT THEORY

Suvashis Das, Nagaoka University of Technology

Koichi Yamada, Nagaoka University of Technology

Elhum Nusrat, Nagaoka University of Technology

216 DEVELOPMENT OF A PROCEDURE TO ASSESS HOTEL SUSTAINABILITY IN MARGINALLY DEVELOPED SOUTHEAST ASIAN TOURISM DESTINATIONS

Seyhmus Baloglu, University of Nevada - Las Vegas

Courtney Suess, University of Nevada - Las Vegas

257 DEVELOPING INTERNAL ACCOUNTING SYSTEMS FOR COMMUNAL RESOURCE ALLOCATION

William McClain, Woodbury University

142 CYBER SECURITY AND CRITICAL INFRASTRUCTURES

Dominique Louis, Pace University

234 ANALYTICS AND BUSINESS INTELLIGENCE: TOWARDS A STRATEGIC EDUCATIONAL EXPERIENCE

Vance Cooney, Eastern Washington University

Jacob Folsom, Utah State University

Landon Hemsley, Utah State University

David Olsen, Utah State University

156 PREFERENCES AND VALUATION OF BENEFITS

Carol Tabolt, University of Alaska Anchorage

Kevin Dow, University of Alaska Anchorage

Rashmi Prasad, University of Alaska Anchorage

161 ACCOUNTING FOR AIRLINE FREQUENT FLYER PROGRAM LIABILITIES: DEFERRED REVENUE VS. INCREMENTAL COST

Brian Franklin, University of Alaska Anchorage

C. Patrick Fort, University of Alaska Anchorage

Kevin Dow, University of Alaska Anchorage