7th ANNUAL INTERNATIONAL CONFERENCE ON BUSINESS: ACCOUNTING FINANCE MANAGEMENT - MARKETING

6-9 July 2009, Athens, Greece

PROGRAM

Sponsored by

THE BUSINESS RESEARCH DIVISION OF THE ATHENS INSTITUTE FOR EDUCATION AND RESEARCH (AT.IN.E.R.)

Conference Venue: Metropolitan Hotel, 385 Syngrou Ave., 175 64, Athens, Greece

Organized by: ATINEP A.E. (atinerae@atiner.gr)

Administration: Fani Balaska, Eirini Lentzou, Katerina Maraki, Sylia Sakka

  Organizing and Scientific Committee 

  1. Dr. Gregory T. Papanikos, President and Director, ATINER.
  2. Dr. Nicholas Pappas, Vice-President, ATINER & Professor, Sam Houston University, USA.
  3. Dr. Chris Sakellariou, Secretary, ATINER & Associate Professor, Nanyang University, Singapore.
  4. Dr. Cleopatra Veloutsou, Head, Marketing Research Unit, ATINER & Senior Lecturer in Marketing, Department of Business and Management, University of Glasgow, Scotland, U.K.
  5. Dr. Vasilios Filios, Head, Accounting & Finance Research Unit, ATINER & Associate Professor, University of Ioannina, Agrinio, Greece.
  6. Dr. Peter Koveos, Academic Member, ATINER & Professor, Syracuse University, USA.
  7. Dr. Dimitrios N. Koufopoulos, Head, Management Research Unit, ATINER & Lecturer & Director of Post Graduate Studies, Brunel University, U.K.
  8. Dr. Panagiotis Petratos, Head, Computer Research Unit, ATINER & Assistant Professor of Computer Information Systems, California State University, Stanislaus, USA.
  9. Dr. David A. Frenkel, Head, Law Research Unit, ATINER & Professor, Ben-Gurion University, Beer-Sheva, Israel.
  10. Dr. John Roufagalas, Head, Economics Research Unit of ATINER and Professor, Troy University, USA.
  11. Dr. Mert Uydaci, Academic Member, ATINER & Associate Professor, Marmara University, Turkey.
  12. Dr. Niki Kyriakidou, Academic Member, ATINER & Senior Lecturer of Human Resources Management, Leeds Business School, U.K.
  13. Dr. Annabel Droussiotis, Academic Member, ATINER & Assistant Professor, Intercollege, Cyprus.
  14. Dr. Abdullah Barakat, Assistant Professor, King Saud University, Saudi Arabia
  15. Dr. Margarita Kefalaki, Instructor, Department of Tourism of the Technological Institute of Piraeus & Department of Commerce and Advertising of the Technological Institute of Lamia & Researcher, ATINER.
  16. Ms. Nektaria Kontaxaki, Academic Member, ATINER & Executive Officer, Secretariat General of Sport, Hellenic Ministry of Culture, Greece.
  17. Mr. Christos Frantzeskakis, Researcher, ATINER.

Monday, July 6th, 2009

08:30-09:20 Registration

09:20-09:30 Welcome and Opening Remarks

                      Dr. Gregory T. Papanikos, President and Director, ATINER, Greece

09:30-11:00 Monday, July 6th, 2009 (sessions include 10 minutes break)

09:30-11:00 Monday, July 6th, 2009

Session I: Marketing (Room A): Branding and Product and Service Management

Chair: Veloutsou, C., Head, Marketing Research Unit, ATINER & Senior Lecturer in Marketing, Department of Business and Management, University of Glasgow, Scotland, U.K.

1.   Dinnie, K., Associate Professor, Temple University, USA. Branding Cyprus-A Stakeholder Identification Perspective. (Monday, July 6th, 2009)

2.   Vyncke, P., Professor, Ghent University, Belgium & Apaolaza, V., Lecturer, University of the Basque Country, Spain. The Persuasive Impact of Evolutionary Psychological Cues in Advertising and Product Design.

3.  Ladhari, R., Associate Professor, Laval University, Canada & Desmeules, R., Assistant Professor, Laval University, Canada. Investigating the Relationships Between Perceived Service Quality, Emotions, and Satisfaction: A Study in the Hospital Setting. (Monday, July 6th, 2009)

4.   Rogers, R., Lecturer, Coventry University, U.K. & Dunn, C., Lecturer, Coventry University, U.K. Retro Marketing an Iconic British Brand: The Triumph Bonneville.

09:30-11:00 Monday, July 6th, 2009

Session II: Management (Room B): SMEs and Entrepreneurship

Chair: Koufopoulos, D., Head, Management Research Unit, ATINER & Lecturer & Director of Post Graduate Studies, Brunel University, U.K

1.    Bahri, M., Professor, University of Quebec, Canada & St-Pierre, J., Professor, University of Quebec, Canada. Investigating the Relationship Between Business Practices and SMEs Performances.

2.    Mischel, L., Associate Professor, Susquehanna University, USA & Iannarelli, C., President, Bernelli University, USA. Cognitive Development of Children in Business Owners: An Entrepreneurial Learning Model.

3.    Sebora, T., Associate Professor, University of Nebraska, USA & Tuntiukos, K., VP of Student Affairs, Southern College of Technology, USA. Psychological Capital and the Entrepreneurship Education of College Students: An Initial Consideration.

4.      Taphontong, S., Associate Professor, Head of Agri-Business Department, King Mongkuts Institute of Technology Ladkrabang (KMITL), Thailand. The Development of KM Model for Organic Agricultural Business to enhance the Sustainable Strength of Community Enterprise. (Monday, July 6th, 2009)

09:30-11:00 Monday, July 6th, 2009

Session III: Accounting and Finance (Room C): Capital Market Issues I

Chair: Koveos, P., Academic Member, ATINER & Professor, Syracuse University, USA.

1.   Mansur, I., Professor, Widener University, USA & Elyasiani, E., Professor, Widener University, USA & Odusami, B., Professor, Widener University, USA. Sectoral Stock Return Sensitivity to Oil Prices: A Double Threshold Figarch Model

2.   Abdallah, W., Assistant Professor, Lebanese American University, Lebanon & Abdallah, A.A.N., Assistant Professor, American University of Sharja, Lebanon. Characteristics of Foreign Firms Listing on Low versus High Investor Protection Markets. (Monday, July 6th, 2009).

3.    Guoma, A., Head of Banking and Finance Department, Academy of Graduate Studies, Ariff M., Lecturer, Monash University, Australia & Murray, L., Lecturer, University College Dublin, Ireland. The Divide Between Developed and Emerging Capital Markets: Can we Discriminate?

4.   Kepsu, M., Researcher, Turku School of Economics, Finland, Schadewitz, H., Professor, Turku School of Economics, Finland & Vieru, M., Assistant Professor, University of Lapland, Finland. Does State Ownership Steering Help or Hinder Analysts Forecasting.

 

11:00-12:30 Monday, July 6th, 2009 (sessions include 10 minutes break)

11:00-12:30 Monday, July 6th, 2009

Session IV: Marketing (Room A): On Line Behaviour

Chair: Dinnie, K., Associate Professor, Temple University, USA.

1.    Hsu, T.H., Professor, National Kaohsiung First University, Taiwan & Tang, J.W., Ph.D. Student, National Kaohsiung First University, Taiwan. Consumer Perceived Risk Analysis for Online Auction Buying Behavior.

2 Yucelt, U., Associate Professor, Penn State Harrisburg, USA. An Empirical Study of Online Consumers in Turkey.

11:00-12:30 Monday, July 6th, 2009

Session V: Management (Room B): Innovation

Chair: Sebora, T., Associate Professor, University of Nebraska, USA

1.         Wang, C., Assistant Professor, National Chiayi University, Taiwan & Ting, C.T., Assistant Professor, Christian University, Taiwan. R&D Innovation Characteristics, Decision Induction, and Sale Growth on High-Tech Firm.

2.         Jin, D., Chair & Professor, Dickinson College, USA. The Evolutionary Origin and Cognitive Foundations of Human Creativity: Implications for Innovation Research.

11:00-12:30 Monday, July 6th, 2009

Session VI: Accounting and Finance (Room C): Banking Issues

Chair: Kepsu, M., Researcher, Turku School of Economics, Finland,

1.    Koveos, P., Professor, Syracuse University & Zhang, Y., Professor, University of Shanghai, China. Empirical Analysis of Financial Institution Loans in China.

2.    Ergul, N., Assistant Professor, Marmara University, Turkey, Alpaslan, H.I., Instructor, Marmara University, Turkey & Dumanoglu, S., Associate Professor, Marmara University, Turkey. Turkish Banking System after the 2007 Global Crisis.

3.   Tekce, B., Ph.D. Student, Bogazici University, Turkey. Measuring Risk Perception of Bank Managers Using a New Scale.

12:30-14:00 Monday, July 6th, 2009 (sessions include 10 minutes break)

12:30-14:00 Monday, July 6th, 2009

Session VII: Marketing (Room A): Marketing Theory and International Marketing

Chair: Yucelt, U., Associate Professor, Penn State Harrisburg, USA.

1.    Lehtinrn, U., Professor, University of Tampere, Finland. Combining the Major Approaches in Marketing.

2.    Qureshi-Hayat, R., Associate Professor, Al Ghurair University, United Arab Emirates. Ethnic & Culture Impact on Marketing Strategies in GCC Countries.

3.   Walker, J.H., Associate Professor, Brock University, Canada, Saffu, K., Associate Professor, Brock University, Canada & Mazurek, M., Ph.D. Student, University of Waterloo, Canada. Ethnocentrism in Two Former Eastern Bloc Countries.

4.   Ulusu, Y., Assistant Professor, Bahcesehir University, Turkey, Durmus, B., Associate Professor, Marmara University, Turkey & Yurtkoru, S., Assistant Professor, Marmara University. Turkey. Personality, Privacy and Trust Issues in Virtual Society.

12:30-14:00 Monday, July 6th, 2009

Session VIII: Management (Room B): Diversity and Gender Issues

Chair: Jin, D., Chair & Professor, Dickinson College, USA

1.    Alwan, S., Associate Professor, The College of St. Scholastica, USA. Diversity Retention and Organizational Peak Performance.

2.   Ramamoorthy, N., Associate Professor, University of Houston, USA. Cultural Orientations and Employee Attitudes: A Comparison of Irish, Indian and Bulgarian Employees.

3.    Demosthenous, M., Lecturer, Flinders University of SA, Australia & Krambia Kapardis, M., Associate Professor, Cyprus University of Technology, Cyprus. Are Cypriot Female Accounting Students More Ethical Than Male Students? Recent Findings of Gender Differences in Moral Reasoning as Defined By Kohlberg. (Monday, July 6th, 2009)

4.   Mangos, V., Lecturer, University of Flinders, Australia & Mangos, N., Lecturer, University of Flinders, Australia. Investigating the Relationship between Quality of Life and Career Development of Parents of Children with Autism.

12:30-14:00 Monday, July 6th, 2009

Session IX: Accounting and Finance (Room C): Accounting Standards

Chair: Tekce, B., Ph.D. Student, Bogazici University, Turkey.

1.         Floros, C., Lecturer, University of Portsmouth, U.K. Are Futures Hedge Rations Stationary? Evidence from the German DAX Stock Index Futures Market.

2.         Secord, P., Professor, Saint Marys University, Canada. The Adoption of IFRS and Changes in Financial Markets.

3.         Shekib, A., Professor, Governors State University, USA. Challenges and Opportunities Facing Accountants Globally.

4.         Chircop, J., Assistant Lecturer, University of Malta, Malta. The Impact of the Adoption of International Financial Reporting Standards by the European Union on Financial Reporting Harmonisation: An Evaluation.

 

 

14:00 15:00 Lunch  

15:00-16:30 Monday, July 6th, 2009 (sessions include 10 minutes break)

15:00-16:30 Monday, July 6th, 2009

Session X: Marketing (Room A): Consumer Behaviour I

Chair: Ulusu, Y., Assistant Professor, Bahcesehir University, Turkey

1 Tuncer, D., Professor, Baskent University, Turkey, Alkibay, S., Professor, Gazi University, Turkey, Hosgor, S., Assistant Professor, Baskent University, Turkey & Armutlu C., Ph.D. Student, Gazi University, Turkey. Shift in the Preferences of Consumers Regarding Shopping Centers: A Survey on Traditional Shopping Centers and Shopping Malls.

2 Alshurideh, M., Ph.D. Student, Durham University, U.K. & Alkurdi, B., Ph.D. Student, Durham University, U.K. An Empirical Investigation of the Factors Affecting a Mobile Phone Service Provider Choice.

3.   Wang, J., Professor, National Chung Hsing University, China. An Association Rule Mining Approach for Customer Requirements Analysis. (Monday, July 6th, 2009, afternoon)

4.   Ladron de Guevara Martinez, A., Assistant Professor, University of Pompeu Fabra, Spain & Jimenez Martin, S., Assistant Professor, University of Pompeu Fabra, Spain. A State-Dependent Model of Hybrid Behavior with Rational Consumers in the Attribute Space.

15:00-16:30 Monday, July 6th, 2009

Session XI: Management (Room B): Performance

Chair: Alwan, S., Associate Professor, The College of Scholastica, USA.

1.  Svirina, A., Professor, Ph.D., Kazan State Technical University, Russia. Estimating the Efficiency of Performing the Organizational Function within Company Management Process.

2.   Zabalza, K., Professor, University of the Basque Country, Spain & Matey, J., Professor, University of the Basque Country, Spain. Privatisation and Changes in Strategic Management.

3.   Gonzalez-Benito, J., Associate Professor, University of Salamanca, Spain. Purchasing Strategy and Business Performance: An Analysis Based On the Relative Importance Assigned to Generic Competitive Objectives. (Monday, 6th July, 2009)

4. Rocha Santos, J.C., Assistant Teacher, Assistant Teacher from the School of Business and Administration - Polytechnic Institute of Setubal, Portugal, Gisbert Lopez, M.C., Associate Professor of Management & Organization from the Finance and Economics Department of Miguel Hernandez University, Spain, Snow, D., Assistant Teacher from the School of Business and Administration - Polytechnic Institute of Setubal, Portugal. Corporate Sustainability Supported Through Internationalisation and Diversification Strategies: The Case Study of One of the Biggest Portuguese Companies of the Building and Civil Construction Industry.

15:00-16:30 Monday, July 6th, 2009

Session XII: Accounting and Finance (Room C): Financial Education and Other Financial Issues

Chair: Secord, P., Professor, Saint Marys University, Canada

1.       Jewartowski, T., Lecturer, Poznan University of Economics, Poland & Lizińska, J., Lecturer, Poznan University of Economics, Poland. Determinants of IPO Underpricing : The Evidence from Poland.

2.       Wu, S.W., Researcher & Assistant Professor, Chang Gung University, Taiwan, Wu, S., Professor, Chang Gung University, Taiwan & Lin, F., Associate Professor, National Taipei University of Technology, Taiwan. Do Investors' Behaviour Induced by the Earnings Management? 

3.       Adiguzel, H., Researcher, Maltepe University of Turkey, Turkey, Oker, F., Associate Professor, Bahcesehir University, Turkey & Aybars, A., Researcher, Bahcesehir Uni7versity, Turkey. Cost Allocation as a Tool of Profitability Analysis: An Implementation in a Private University. (Monday, July 6th, 2009)

4.     Alpaslan, A., Instructor, Marmara University, Turkey, Ergul, N., Assistant Professor, Marmara University, Turkey & Dumanoglu, S., Associate Professor, Marmara University, Turkey. A Research on the Place of International Accounting Standards in Turkish Grad School.

 

16:30-18:00 Monday, July 6th, 2009 (sessions include 10 minutes break)

 

16:30-18:00 Monday, July 6th, 2009

Session XIII: Marketing (Room A): Ethics, Social Responsibility and Looking after Yourself

Chair: Alshurideh, M., Ph.D. Student, Durham University, U.K.

1.    To, P.L., Professor, National Chiayi University, Taiwan & Chang, I.C., Ph.D. Student, National Chung Cheng University, Taiwan. Understanding the Motivation and Willingness of Health Information Search. (Monday, July 6th, 2009, afternoon)

2.    Chan, R.Y.K., Associate Professor, Hong Kong Polytechnic University, Hong Kong. Ethical Ideology and Consumer Ethics: An Empirical Investigation of Consumers in China.

3.    Derewall, J., Assistant Professor, Maastricht University, the Netherlands. Corporate Social Responsibility in the Financial Services Sector: An Employees Perspective.

4. Liu, C.C., Ph.D. Student, National Chung Cheng University, Taiwan & Liao, C., Professor, Chung Cheng University, Taiwan. Privacy Concerns and Trust as Determinants of Intention to Transact in Electronic Commerce.

16:30-18:00 Monday, July 6th, 2009

Session XIV: Management (Room B): Various Management Issues

Chair: Svirina, A., Professor, Ph.D., Kazan State Technical University, Russia

1.        Yamak, K.O., Marmara University, Turkey. Total Quality Management from a Turkish Perspective: Discovering the Main Characteristics of Turkish Firms Applying Total Quality Methods.

2.        Yildirim, P., Teaching Assistant, Bilgi University, Turkey & Ursavas, B., Teaching Assistant, Bilgi University, Turkey. A Conjoint Analysis on the Determinants of Viewer Choice of TV Programming.

16:30-18:00 Monday, July 6th, 2009

Session XV: Accounting and Finance (Room C): Risk Issues

Chair: Wu, S.W., Researcher & Assistant Professor, Chang Gung University, Taiwan

1.        Aybars, A., Researcher, Bahcesehir University, Turkey, Aras, G., Bahcesehir University, Turkey & Kutlu, O., Researcher, Yildiz Technical University, Turkey. Investigating the Relationship between Corporate Social Responsibility and Financial Performance in Emerging Markets: Turkish Evidence.

2.        Kutlu, O., Researcher, Yildiz Technical University, Turkey & Gurbuz, O., Professor, Marmara University, Turkey. The Impact of Institutional Ownership on Market Capitalization Evidence from an Emerging Market: Turkey.

3.        Paun, C., Lecturer, Academy of Economic Studies Bucharest, Romania, Brasoveanu, I., Lecturer, Academy of Economic Studies Bucharest, Romania & Musetescu, R., Lecturer, Academy of Economic Studies Bucharest, Romania. The Impact of Financial Crisis on Investors Risk Aversion. Case Study on Romanian Capital Market.

 21:30 - 23:00 GREEK NIGHT AND DINNER

 

Tuesday, July 7th, 2009

 

09:00-10:30 Tuesday, July 7th, 2009 (sessions include 10 minutes break)

09:00-10:30 Tuesday, July 7th, 2009

Session XVI: Accounting (Room A): General Accounting Issues

Chair: Ogden, J., Professor, University at Buffalo, SUNY, USA.

1.        Elshazly, T.K., Assistant Professor, Misr International University. The Management Accountant as a Strategic Partner in the Organization: Perspectives from Egypt.

2.        Rangelova, L., Chief Assistant Professor, University of National and World Economy, Bulgaria. Some Aspects of the Accounting, Presentation and Disclosure of Income Taxes in Bulgaria.

3.        Anyalezu, K.G., Business Development, BFMC Houston, USA. A Politcal Economy of Accounting and Regulatory Control.

09:00-10:30 Tuesday, July 7th, 2009

Session XVII: Finance (Room B): Industry and Comparative Studies

Chair: Kallianiotis, J., Professor, University of Scranton, USA.

1.      Kalogeras, N., Professor, University of Maastricht, the Netherlands, Roelofs, E., Professor, University of Maastricht, the Netherlands & Semeijn, J., Professor, University of Maastricht, the Netherlands. The Financial Performance of the Airline Industry: Ownership or Operating Lease?

2.      MacMillan, W., Professor, Oral Roberts University, USA. A Comparative Analysis of Botswana and Nigeria: Achieving Global Economic Status.

3.      Barakat, A., Assistant Professor, King Saud University, Saudi Arabia. Effect of Electronic Data Interchange on Non-Financial Performance Empirical Study on Industrial Sector in Saudi Arabia.

 

00:00-00:00 Monday, July 6th, 2009

Session III: Accounting and Finance (Room C): Industry and Comparative Studies

Chair:

  1. Kalogeras, N., Professor, University of Maastricht, the Netherlands, Roelofs, E., Professor, University of Maastricht, the Netherlands & Semeijn, J., Professor, University of Maastricht, the Netherlands. The Financial Performance of the Airline Industry: Ownership or Operating Lease?
  2. MacMillan, W., Professor, Oral Roberts University, USA. A Comparative Analysis of Botswana and Nigeria: Achieving Global Economic Status.
  3. Mikulskienė, B., Associate Professor, Mykolas Romeris University, Lithuania. Research and Development Policy Management: Analyses of Reform Concept in Lithuania.
  4. Barakat, A., Assistant Professor, King Saud University, Saudi Arabia. Effect of Electronic Data Interchange on Non-Financial Performance Empirical Study on Industrial Sector in Saudi Arabia.

 

10:30-12:00 Tuesday, July 7th, 2009 (sessions include 10 minutes break)

10:30-12:00 Tuesday, July 7th, 2009

Session XVIII: Accounting (Room A): Accounting: Auditing Issues

Chair: Anyalezu, K.G., Business Development, BFMC Houston, USA.

1.       Kosaiyakanont, A., Associate Professor, Chiang Mai University, Thailand. The Relation Between Audit Quality and Audit Firm Tenure of Listed Companies in the Stock Exchange of Thailand.

2.       Firat, F.Z., Assistant Professor, Istanbul Bilgi University, Turkey. Key Factors of a Control Environment: Auditors Opinions.

3.       Borde, K., Researcher, Carl-von-Ossietzky University of Oldenburg, Germany & Prokop, J., Professor, Carl-von-Ossietzky University of Oldenburg, Germany. The Market of Squeeze-out Valuation and Auditing Services: Evidence from Germany.  

4.       Fontana, A., Lecturer, Governors State University, USA & Heikki, H., Associate Professor, Governors State University, USA. Issues Effecting Financial Statements after Converging International Financial Reporting Standards and Financial Accounting Standards Board Practices for Companies Traded in the USA.

5.       Paliwal U. L., Senior Lecturer, Department of Accounting, University of Namibia, Windhoek, Namibia. Corporate Environmental Reporting: A Case Study of Namibian Companies.

10:30-12:00 Tuesday, July 7th, 2009

Session XIX: Finance (Room B): Economic Issues

Chair: Koveos, Academic Member, ATINER & Professor, Syracuse University, USA

1.       Kallianiotis, J., Professor, University of Scranton, USA. The Three Socio-Economic Troubles of the Free-Market: Uncertainty, Unemployment, Untrustworthiness.

2.       Parkinson, J., Professor, York University, Canada & Nelson Maina Waweru, N.M., Assistant Professor, York University, Canada. Dividend Policy: Some Evidence from the Nairobi Stock Exchange.

3.       Roufagalas, J., Professor, Troy University-Montgomery, USA & Orlov, A., Professor, Radford University, USA. Creative Destruction, Cyclical Depreciation and Growth.

4.       Malecka-Ziembinska, E., Assistant Professor, Poznan University of Economics, Poland. Structure and Compliance Costs of the EU Member States Tax Systems.

5.    Stiglingh, M., Head of Department, Department of Taxation, University of Pretoria, South Africa. A Model to Evaluate the Quality of the Services Rendered by the South African Revenue Services.

 

00:00-00:00 Monday, July 6th, 2009

Session I: Accounting and Finance (Room A): Accounting: Auditing Issues

Chair:

5.                  Kosaiyakanont, A., Associate Professor, Chiang Mai University, Thailand. The Relation Between Audit Quality and Audit Firm Tenure of Listed Companies in the Stock Exchange of Thailand.

6.                  Firat, F.Z., Assistant Professor, Istanbul Bilgi University, Turkey. Key Factors of a Control Environment: Auditors Opinions.

7.                  Khorwatt, E., Head, El-Jabal El-Gharbi University, Libya. Audit Risk Assessment the Professional Balancing Act.

8.                  Borde, K., Researcher, Carl-von-Ossietzky University of Oldenburg, Germany & Prokop, J., Professor, Carl-von-Ossietzky University of Oldenburg, Germany. The Market of Squeeze-out Valuation and Auditing Services: Evidence from Germany.

 

 

12:00-13:00 Tuesday, July 7th, 2009 (sessions include 10 minutes break)

12:00-13:00 Tuesday, July 7th, 2009

Session XX: Accounting and Finance (Room A): Capital Market Issues II

Chair: Roufagalas, J., Professor, Troy University-Montgomery, USA

1.   Ogden, J., Professor, University at Buffalo, SUNY, USA. The Dark Side of Stock Repurchase.

2.   Moghaddam, A., Faculty Member, Payame Noor University, Iran. The Capital Market in Iran.

3.   Morelli, D., Lecturer, University of Kent, UK. Risk Measurements and Returns: Evidence from the Shanghai A Share.

4. Ladron de Guevara Cortes, R., Professor, University of Veracruz, Mexico & Torra Porras, S., Professor, University of Barcelona, Spain. Neural Networks, Principal Component Analysis for Estimating the Generative Multifactor Model of Returns in a Statistical Approach of the Arbitrage Pricing Theory. Evidence from the Mexican Stock Exchange.

 

12:00-13:00 Tuesday, July 7th, 2009

Session XXI: Management (Room B): Organisational Behaviour

Chair: Stiglingh, M., Head of Department, Department of Taxation, University of Pretoria, South Africa.

1.       Hosie, P., Associate Professor, University of Wollongong in Dubai, United Arab Emirates & Jayashree, P., Assistant Professor, University of Wollongong in Dubai, United Arab Emirates, Tchantchane, A., Assistant Professor, University of Wollongong in Dubai, United Arab Emirates & Lee, B.S., Acting Manager, Rotary Engineering Limited.An Asian Perspective on the Influence of Age, Job Characteristics and Training Opportunities on Job Satisfaction.

2.       Schembri, S., Lecturer, Griffith University, Australia. Work Integrated Learning (WIL) in an Undergraduate Marketing Program: Learning how to Teach WIL from Students.

3.       Cop, S., Lecturer, Hacettepe University, Turkey, Yayli, A., Lecturer, Gazi University, Turkey & Kizanlikli, M., Lecturer, Gazi University, Turkey. A Practice on the Organizational Justice Perception and Organizational Commitment Relation in the Tourism Sector of Turkey.

4.       Naude, M., Associate Professor, Curtin University, Australia & Jefferson, T., Researcher, Curtin University, Australia. Perceptions About and Transitions towards Retirement.

5.        Sepehri, M., Associate Professor, Sharif University of Technology, Iran. Managing an Experience Operation.

 

13:00 14:00 Lunch

14:00-15:30 Tuesday, July 7th, 2009 (sessions include 10 minutes break)

 

14:00-15:30 Tuesday, July 7th, 2009

Session XXII: Accounting and Finance (Room A): Derivatives and Quantitative Analysis

Chair: Fontana, A., Lecturer, Governors State University, USA

1.    Yourougou, P., Professor, Syracuse University, USA & Wang, G.J., Florida A&M University, USA. Volatility Smile and the Black-Scholes Model.

2.    Marinakis, P., Ph.D. Student, U.K. Earnings Management to avoid Earnings Decreases and Losses: UK Evidence.

3.    Camila, F.B., Production Engineering, University of São Paulo, Brazil. A Clustering Criterion for Investment Decisions: A Bayesian Approach.

4.    Barboza Camargo, M., Production Engineering, University of São Paulo, Brazil & Aquiles Elie Guimarães Kalatzis, Associate Professor, University of São Paulo, Brazil. A Clustering Criterion for Investment Decisions:A Bayesian Approach.

 

 

 

14:00-15:30 Tuesday, July 7th, 2009

Session XXIII: Management (Room B): Information Technology and Decision Support

Chair: Naude, M., Associate Professor, Curtin University, Australia

1.   Sakka, O., Assistant Professor, Carleton University, Canada, Cote, L., Professor, Hec Montréal, Canada & Barki, H., Professor, Hec Montréal, Canada. Impact of Uncertainty and Equivocality on the Management Control and Performance OD Information Systems Projects.

2.    De Moraes, A., Researcher, University of London, U.K. Decision Support for Knowledge Management: An Analytical Perspective.

3. Kominis, G., Lecturer, University of Glasgow, U.K. & Dudau, A., Researcher, University of Glasgow, U.K. Networks as Interactive Systems in th Public Sector: The Case of Local Safeguarging Children Boards in Britain.

4. Nazemi, A., Ph.D. Student, University of Tehran, Iran & Namazi, M.,
Professor, Shiraz University, Iran. Measures of the Balanced Scorecard
Perspectives and the Strategy Map in the Service Industry (Evidence from a Chain-Hotel in Iran). (Tuesday, July 7th, 2009)

5.  Phinaitrup, B.A., Instructor, National Institute of Development Administration, Thailand. Efficiency and Effectiveness of Information Technology for Human Resources in the Public and Private Sectors in Thailand.

 

 

15:30-17:00 Tuesday, July 7th, 2009 (sessions include 10 minutes break)

15:30-17:00 Tuesday, July 7th, 2009

Session XXIV: Accounting and Finance (Room A): Information Issues in Accounting and Finance

Chair: Yourougou, P., Professor, Syracuse University, USA

1.       Beisland, L.A., Associate Professor, University of Agder, Norway. Is the Value Relevance of Accounting Information Consistently Under-Estimated?

2.       Cole, V., Ph.D. Student and Teaching Assistant, Vrije University Brussel, Belgium, Branson, J., Professor, Vrije University Brussel, Belgium & Breesch, D., Professor, Vrije University Brussel, Belgium. Who are the Users of Financial Statements? An Empirical Study of Mainly Belgian Listed and Non-Listed Companies.

3.     Gavious, I., Lecturer, Ben-Gurion University, Israel & Segal, D., Lecturer, Interdisciplinary College, Israel. The Complementary Relationship between Financial and Non-Financial Information in the Biotechnology Industry and the Degree of Investor Sophistication.

15:30-17:00 Tuesday, July 7th, 2009

Session XXV: Marketing (Room B): Consumer Behaviour II

Chair: Kominis, G., Lecturer, University of Glasgow, U.K.

1.       Chudry, F., Lecturer, University of the West of England, U.K. & Pallister, J., Lecturer, Cardiff University, U.K. Exploring Attitudes and Managing Relationships: A Case of UKs Students Financial Behaviour.

2.       Guillard, V., Ph.D. Student, Paris-Dauphine University, France & Monnot, E., Ph.D. Student, Paris-Dauphine University, France. Understanding Consumers' Motivations to Choose between Reselling on the Internet and Giving Objects They Do Not Use Anymore

3.       Aghdasi, M., Associate Professor, Tarbiat Modares University (TMU), Iran & Ranjbar, S., Student, Tarbiat Modres University, Iran. The Study of Samands Personality Dimensions in Iran Market.

4.    Djordjevic, D., Professor, Technical faculty "Mihajlo Pupin" Zrenjanin, Republic of Serbia, Cockalo, D., Professor, Technical faculty "Mihajlo Pupin" Zrenjanin, Republic of Servia, Petrevska, M., Company "Dunav Insurance" Belgrade, Republic of Serbia & Sajfert, Z., Professor, Technical faculty "Mihajlo Pupin" Zrenjanin, Republic of Serbia. Customer Satisfaction and Relationship Marketing - Research Results from Serbia.

 

19:30 - 20:30 DINNER

 

Wednesday, July 8th, 2009

TOUR: Departure at 07:40 Return at 13:00

 

Thursday, July 9th, 2009

CRUISE: Departure at 07:40 Return at 20:30