5^th INTERNATIONAL CONFERENCE ON BUSINESS

2-5 July 2007, Athens, Greece

PROGRAM

Organized by

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

Conference Venue: National Bank of Greece, 30 Omirou Street (Close to Syntagma and Panepistimiou Metro Station)

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, Academic Member, ATINER & Professor, Radford University, USA.
11. Dr. Mert Uydaci, Academic Member, ATINER & Assistant Professor, Marmara University, Turkey.
12. Dr. Niki Kyriakidou, Academic Member, ATINER & Lecturer of Human Resources Management, Leeds Business School, U.K.
13. Dr. Annabel Droussiotis, Academic Member, ATINER & Assistant Professor, Intercollege, Cyprus.

Administration

Fani Balaska, Natasa Filiou, Eirini Lentzou, Thomas Papanikos, Sylia Sakka.

CONFERENCE PROGRAM

(The time for each session includes a 10 minutes coffee break)

Monday, July 2^nd, 2007

07:30-08:15 Registration. 08:15-08:30 Welcome and Opening Remarks

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

08:30-10:00 Monday, July 2^nd, 2007

08:30-10:00 Monday, July 2^nd 2007 Session I: Management (ROOM A) Chair: Dr. Dimitrios N. Koufopoulos, Head, Management Research Unit, ATINER & Lecturer & Director of Post Graduate Studies, Brunel University, U.K. Velthouse, B., Associate Professor, University of Michigan-Flint, USA & Tagharm Data, F., Associate Professor, University of Michigan-Flint, USA. The Human Side of Managing RFID. Sena, J., Professor, California Polytechnic State University, USA & Shani, A.B., Professor of Management, California Polytechnic State University, USA. Managerial Challenge of Security Design: Towards a Design-Based Theory for Action. Soylu, A. Ph.D Student, Temple University, USA & Zeitz, G., Associate Professor, Temple University, USA. Conflicting Identities and Outcomes Among Foreign Workers in the U.S.

08:30-10:00 Monday, July 2^nd 2007 Session II: Marketing (ROOM B) Chair: Dr. Cleopatra Veloutsou, Head, Marketing Research Unit, ATINER & Senior Lecturer in Marketing, Department of Business and Management, University of Glasgow, Scotland, U.K. Altinbasak, I., Assistant Professor, Faculty of Business, Director, Bahcesehir University, Turkey & Dolu, S., MBA Graduate, Bahcesehir University, Turkey. Branding in Education Sector: Comparative Examination of Branding Perception in State and Foundation Universities in Turkey. Katz, J., Professor, Kansas State University, USA, Janda, S., Professor, Kansas State University, USA & McHaney, R., Professor, Kansas State University, USA. Clustering College Students based on Motivations, Attitudes, and Preferences Related to Studying Abroad. Naja, M., Ph.D Student, Caen Innovation Marché Entreprise, France. Scents in a Paediatric Service: Stakes and Prospects. Lawton, L., Professor, University of St. Thomas, USA & Kennedy, E., Professor, University of St. Thomas, USA. Integrating Students into Distance Education Programs.

08:30-10:00 Monday, July 2^nd 2007 Session III: Finance (ROOM C) Chair: Dr. Peter Koveos, Academic Member, ATINER & Professor, Syracuse University, USA. England. R., Visiting Fellow, Lincoln Institute of Land Policy, USA. Can the European Union Avoid Fiscal Crisis by Adopting Land Value Taxation? (Finance) Van Auken, H., Associate Professor, Iowa State University, USA & Carter, R., Associate Professor, Iowa State University, USA. Capital Acquisition Attitudes: Gender, Success and Experience. Mayall, P., Lecturer, Curtin University, Western Australia & Tieleman, M.J., Consultant, Curtin University, Western Australia. A Test of the Free Cash Flow Hypothesis: Evidence from Australian Tender Offers and Share Repurchases.

08:30-10:00 Monday, July 2^nd 2007 Session IV: Accounting (ROOM D) Chair:  Dr. Vasilios Filios, Head, Accounting & Finance Research Unit, ATINER & Associate Professor, University of Ioannina, Agrinio, Greece.  Agacer, G., Associate Professor, Monmouth University, USA & Flaming, L., Assistant Professor, Monmouth University, USA. Ethical Decision-Making: Differences Between Philippine and United States Students. (Accounting) Comite, U., Professor, University of Calabria, Italy. New Indicators and Tools of Territorial Democracy: Participatory Balance. (Accounting) Robertson, R., Director, Saint Leo University, USA. Corporate Social Responsibility in Transition Economies. (Accounting)

10:00-11:30 Monday, July 2^nd, 2007

10:00-11:30 Monday, July 2^nd 2007 Session V: Management (ROOM A) Chair: Vasa-Sideris, S., Associate Professor, Southern Polytechnic State University, USA. Desmidt, S., Researcher, Ghent University, Belgium & Heene, A., Professor, Ghent University, Belgium. Antecedents of Mission Statement Use at the Individual Organizational Level: A Analysis Based on the Theory of Planned Behavior. Hemmasi, M., College of Business Research, Director and Professor of Management, Illinois State University, USA & Csanda, C., CPCU, CLU, Director of Knowledge Services, State Farm Insurance Companies, USA. The Effectiveness of Communities of Practice: An Empirical Study. (Management). Huberman Arnold, D., Lecturer, Carleton University, Canada & Arnold, K., Retired Professor, University of Ottawa, Canada. The Myth of Leadership. (Management)

10:00-11:30 Monday, July 2^nd 2007 Session VI: Marketing (ROOM B ) Chair: Altinbasak, I., Director, Bahcesehir University, Turkey Ayadi, K., Ph.D Student, Rouen University, France. Children and Parents Reciprocal Food Learning: An Exploratory Study. Zouari, S., Groupe ESC Rouen, France & Ayadi, K., University of Rouen, France. Decision Making Process While Choosing the Shopping Place by Teenage Girls: An Exploratory Study. Pagla, M., Ph.D. Student, Middlesex University Business School, UK. Socialization Agents’ Significance in Children’s Brand Attitudes and Preference Requests During Christmas Time: A Qualitative Study.

10:00-11:30 Monday, July 2^nd 2007 Session VII: Finance (ROOM C) Chair: Mayall, P., Lecturer, Curtin University, Western Australia Theocharides, G., Assistant Professor, Sungkyunkwan University, Korea & Paseka, A., Assistant Professor, University of Manitoba, Canada. Predictability In Consumption Growth And Equity Returns: An Empirical Investigation (Finance) Tomas, J., Faculty, University of Alicante, Spain. Myopic Loss Aversion and Temporal Horizon. An Experiment.

10:00-11:30 Monday, July 2^nd 2007 Session VIII: Accounting (ROOM D) Chair: Robertson, R., Director, Saint Leo University, USA. Kominis, G., Lecturer, University of Glasgow, UK, Emmanuel, O., Associate Professor, University of Glasgow, UK & Slapnicar, S., Lecturer, University of Ljubljana, Slovenia. The Impact of Target Setting on Managerial Motivation: The Case of an Eastern European Bank. (Accounting) McGee R., Professor, Andreas School of Business, Barry University, Miami, USA, Lopez Palau, S., Assistant Professor, University of Puerto Rico, Puerto Rico & Yepes Lopez, Professor, Universidad de Externado. The Ethics of Tax Evasion: An Empirical Study of Colombian Opinion. (Accounting) Massoud, M., Professor, Claremont McKenna College, USA & Raiborn, C., Professor, Texas State University, USA. Governance and Accountability in a Global Environment. (Accounting) Garcia, J., Professor, University of Oviedo, Spain & Alonso Magdaleno, M.I., Professor, University of Oviedo, Spain. Non-Parametric Estimation of Technical Efficiency for the Northern Spain Agricultural Sector: Cooperatives Versus Corporates. (Accounting)

11:30-13:00 Monday July 2^nd, 2007

11:30-13:00 Monday, July 2^nd 2007 Session IX: Management (ROOM A) Chair: Orphanoudakis, N., Professor, Webber International University, USA. Castellani, P., Researcher, University of Verona, Italy & Bonfati, A., Researcher, University of Verona, Italy. New Techniques for Management Training. Kaseorg, M., Lecturer, University of Tartu, Finland & Ahonen, M., Assistant, University of Tartu, Finland. Learning Organisation-Theory and Practice: Case of Estonia. Vasa-Sideris, S., Associate Professor, Southern Polytechnic State University, USA. Challenges and Options for Developing Interpersonal Skills in Online Courses.

11:30-13:00 Monday, July 2^nd 2007 Session X: Marketing (ROOM B) Chair: Uydaci, M, Academic Member, ATINER & Assistant Professor, Marmara University, Turkey. Hansen, T., Professor, Copenhagen Business School, Denmark & Beckmann, S.C., Professor, Copenhagen Business School, Denmark. The Influence of Congruent and Non-Congruent Product Scent on Consumer Emotion, Cognition and Willingness to Buy. Gerard R., Professor, University of Rovira I Virgili, Spain, Li, X., Ph.D. Student, University of Rovira I Virgili, Spain & Papaoikonomou, E., Ph.D. Student, University of Rovira I Virgili, Spain. The Role of Brand as a Moderating Factor in Ethical Consumer Behaviour in the Coffee Sector. Menvielle, W., Professor, University of Quebec at Three-Rivers, Canada & Menvielle, L,. Ph.D. Student, University of Nice, France. Consumer Satisfaction of Self-Service in the SME: An Exploratory Study. (Marketing)

11:30-13:00 Monday, July 2^nd 2007 Session XI: Finance (ROOM C) Chair: Theocharides, G., Assistant Professor, Sungkyunkwan University, Korea Andrikopoulos, P., Lecturer, De Montfort University, UK. Rights Issues, Operating Performance and Management Overconfidence: UK Evidence. Gonzalez, A., Lecturer, University of Edinburgh, UK & Abhyankar, A., Associate Professor, University of Edinburgh, UK. News and the Cross-Section of Expected Bond Returns. Ladron de Guevara Cortes, R., Researcher, University of Veracruz, Mexico & Porras, S., Researcher, University of Barcelona, Spain. Asset-Pricing Model APT (Arbitrage Pricing Theory) in the Mexican Stock Exchange: Pervasive Factors of Systematic Risk Extraction Methods. Simon, D., Associate Professor, Bentley College, USA. Overreaction and Asian iShare Trading Strategies.

11:30-13:00 Monday, July 2nd 2007 Session XII: Accounting (ROOM D) Chair: Zverovich, S., Visiting Lecturer, University of the West of England, UK Hadrovic Zekic B., Ph.D. Student, Faculty of Economics in Osijek, Croatia, Mijoc, I., Ph.D. Student, Faculty of Economics in Osijek, Croatia & Vrdoljak, T., Ph.D. Student, Faculty of Economics in Osijek, Croatia. Financial Reporting on Corporate Web Pages by Leading Croatian Companies. (Accounting) Jaffar, R., Lecturer, Universiti Kebangsaan Malaysia, Malaysia. Longitudinal Study of Value Relevance of Accounting Numbers and Goodwill: Evidence from Malaysia. (Accounting) Lee, Y., Professor, Kang Won National University, Korea & Bamba, K., Professor, Tottori University, Korea. On Applying New International Accounting Standards to the Countries to Cope with Globalization. (Accounting) Toraman, C., Associate Professor, Balikesir University, Turkey & Guvemli, O., Professor, Marmara University, Turkey. Organization Efforts of Accountancy Profession and Development of Profession in the 20th Century in the Turkey. (Accounting)

13:00-14:30 Monday, July 2^nd, 2007

13:00-14:30 Monday, July 2^nd 2007 Session XIII: Management (ROOM A) Chair: Petkova, A., Assistant Professor, San Francisco State University, USA. Atkins, C., Instructor, Oral Roberts University, USA. Leadership Life and Business. Lloyd, D.B., Professor, London South Bank University, UK. Wisdom & Leadership: Linking the Past, Present & Future. Tunti-ukos, K., Vice President of Student Affairs, Southern College of Technology, USA, Ingpochai, J., Lecturer, Southern College of Technology, USA & Dr. Sebora, Terrence C., Associate Professor, University of Nebraska, USA. Implicit Leadership in Thailand: A Sub-Cultural Comparison.

13:00-14:30 Monday, July 2^nd 2007 Session XIV: Marketing (ROOM B) Chair: Flicker, M., Associate Professor, Fordham University, USA Kavaratzis, M., Researcher, University of Croningen, the Netherlands. Can Cities Use Corporate Branding? Auruskeviciene, V., Head, ISM University of Management and Economics, Lithuania, Skudiene, V., Head, ISM University of Management and Economics, Lithuania, Salciuviene, L., Researcher, University of Manchester, UK & Tartiliene, A., Director of “Zara, Bershka and Pull & Bear” stores chain in the Baltic countries. Correspondence between Consumer Self-Concept and Brand Personality: Case of Lithuanian Clothing Market. Madichie, N., Lecturer, University of East London, UK. An Evaluation of the Country-of-Origin Effects on the Nigerian Guinness Brand. Buckley, P., Lecturer, UWIC, Cardiff School of Management, UK. The Effect of Design Factors on Unattended Package Information Noticeability αnd Salience. Marketing. Gentry, L., Assistant Professor, University of Missouri-Rolla, USA. Marketing and Eye-Tracking Machines: Research Opportunities for an Affordable Tool.

13:00-14:30 Monday, July 2^nd, 2007 Session XV: Finance (ROOM C) Chair: Van Auken, H., Associate Professor, Iowa State University, USA Brathwaite, F., Associate Professor, Athens State University, USA. An Analysis of the Use of Debt Default Calculations and Standards and Poor’s Online Credit Ratings in Predicting Bankruptcy. Karma, O., Associate Professor, University of Tartu, Estonia. The Value and the Accrued Value of a Floating Interest Rate Loan. Koustas, Z., Associate Professor, Brock University, Canada. Testing for Nonlinearity in the Bank of Canada's Monetary Policy Rule. Olgu, O., Lecturer, University of Hertfordshire, UK & Kara, A., Lecturer, University of Hertfordshire, UK. The Road to the EMU: How Productive are Turkish Banks?

13:00-14:30 Monday, July 2^nd, 2007 Session XVI: Accounting (ROOM D) Chair: Hadrovic Zekic B., Ph.D. Student, Faculty of Economics in Osijek, Croatia Zverovich, S., Visiting Lecturer, University of the West of England, UK & Mackevicius, J., Professor, Vilnius University, Lithuania. Analysis of Financial Reporting in Lithuania. (Accounting) Giacosa, E., Assistant Professor, University of Turin, Italy & Mazzoleni, A., Assistant Professor, University of Brescia, Italy. “IFRS 2 “Share-based payment transactions” Applied to some Cases of Company Balances 2006 on the Italian Stock Market. (Accounting) (Monday, 2nd July 2007) Mohanram P., Associate Professor of Business, Columbia Business School. Is Residual Income Really Uninformative About Stock Returns? Uddin, N., Assistant Professor, Monmouth University, USA. An Exploration of the Underlying Determinants of Fraudulent Financial Reporting Behaviour. (Accounting)

 14:30-15:30 LUNCH

FREE AFTERNOON TO WALK AROUND PLAKA AND ACROPOLIS

20:30 - 22:30 GREEK NIGHT AND DINNER  

8:30-10:00 Tuesday, July 3^rd, 2007

08:30-10:00 Tuesday, July 3^rd, 2007 Session XVII: Management (ROOM A) Chair: Dr. Dimitrios N. Koufopoulos, Head, Management Research Unit, ATINER & Lecturer & Director of Post Graduate Studies, Brunel University, U.K. Todorovic, Z.W., Professor, Indiana-Purdue University, USA & Meyer, K., Ph.D Student, Indiana-Purdue University, USA. Understanding University-Based Incubator Activity; In Search of Optimal Tenant Firm Duration Period. Colley, L., Adjunct Griffith University, Australia & Price, R., Researcher, Queensland University of Technology, Australia. Responding to an Ageing Workforce in an Australian State. Hendrickson, T., Lecturer, Curtin University of Technology, Australia. An Exploration of the Sales Interaction and Methods used Within the Pharmaceutical Industry. Katwalo, A.M., Lecturer, University of Northampton, UK. SME Competitiveness Revisited; A Remodelled view of Competence Development.

08:30-10:00 Tuesday, July 3^rd 2007 Session XVIII: Marketing (ROOM B) Chair: Klopper, HB., Lecturer, University of Johannesburg, South Africa. Flicker, M., Associate Professor, Fordham University, USA, Cohen, J., Student, University of Delaware, USA & Gardner, M.P., Associate Professor, University of Delaware, USA. The Growing Relationship between Terror Management Theory and Marketing Voss, R., Akademischer Rat, Paedagogische Hochschule Ludwigsburg, UK, Gruber, T., Lecturer, Manchester Business School, UK & Reppel, A., Lecturer, University of London, UK. Developing a Classification System of Teaching Qualities-Insights from a Critical Incident Technique Study in Germany. Cahoon, S., Lecturer, Australian Maritime College, Australia. Reseaching Using Telephone Surveys: An Effective Means of Increasing Response Rates with Senior Managers.

08:30-10:00 Tuesday, July 3^rd 2007 Session XIX: Finance (ROOM C) Chair: Van Auken, H., Associate Professor, Iowa State University, USA Dedi, L., Assistant Professor, University of Zagreb, Croatia & Orsag, S., Professor, University of Zagreb, Croatia. Direct Foreign Investment Analysis of Croatian Firms. Mateev, M., Professor, American University in Bulgaria, Bulgaria & Stoyanov, I., Financial Analyst, MKB Unionbank, Bulgaria. The Impact of Country Risk on Foreign Direct Investment: The Case of Bulgaria. Roufagalas, J., Professor, Radford University, USA & Narayan, G., Professor, Radford University, USA. Equity, Efficiency, and Growth in the Sugarscape. Kurien, J., Associate Professor, Rockhurst University. USA. Definitions and Measures of Money: A Survey and Interpretation.

08:30-10:00 Tuesday, July 3^rd 2007

10:00-11:45 Tuesday, July 3^rd, 2007

10:00-11:45 Tuesday, July 3rd, 2007 Session XX: Management (ROOM A) Chair: Hendrickson, T., Lecturer, Curtin University of Technology, Australia. Otto, G., Associate Professor, University of NC at Charolette, USA. An Agent Based Modelling Approach for Determining Optimal Price-Rebute Schemes. Petkova, A., Assistant Professor, San Francisco State University, USA. Reputation Building By New Ventures: An Empirical Study of the Role of Symbolic Activities and Signaling Resources. Moskowitz, S., Assistant Professor, St. John’s University, USA & Sturlaugson, E., Student, College of St. Benedict/St. Johns University, USA. Gatekeepers, Multi-Environment Clusters, and National and Regional Competitive Advantage: The Case of the Us Vs. The Eu, 1975-2005. Mangos, N., Lecturer, Flinders University, Australia. A Review of Australian Banks Servicing “Bottom of the Pyramid” Markets as a key element of Sustainability Initiatives. Bernardin, E., Assistant Professor, Audencia School of Business, France. Training to Supply Chain Management: the Stake of Experience-Based Approaches. (Management)

10:00-11:45 Tuesday, July 3^rd, 2007 Session XXI: Marketing (ROOM B ) Chair: Cahoon, S., Lecturer, Australian Maritime College, Australia. Klopper, HB., Lecturer, University of Johannesburg, South Africa. Enhancing Consumer’s Trust in e-commerce Purchases Altsech, M., Associate Professor, Edgewood College, USA. Nothing Ventured, Nothing Gained: Customer Service and Customer Satisfaction in Retail and Service Environments. Shank, L., Associate Professor, Sweet Briar College, USA & Powers, T., Associate Professor, University of Alabama at Birmingham, USA. Quality, Value, Satisfaction: Interactions and Model Development.

10:00-11:45 Tuesday, July 3^rd 2007 Session XXII: Finance (ROOM C) Chair: Mateev, M., Professor, American University in Bulgaria, Bulgaria. Yang, F., Ph.D Student, University of Leicester, UK. Bayesian Analysis of Deterministic Time Trend and Changes in Persistence using a Generalised Stochastic Unit Root Model Xu, J., Ph.D Student, University of Birmingham, UK. The Impact on Textiles of Exchange Rate Volatility: UK Imports from Some Selected Countries Relative Imports from China. Zerilli, P., Lecturer, University of York, UK. Option Pricing and Spikes in Volatility: Theoretical and Empirical Analysis. (Finance) Koveos, P., Chair & Professor, Syracuse University, USA & Park, C.H., Syracuse University, USA. Foreign Markets: What do Big Players Expect?

10:00-11:45 Tuesday, July 3^rd 2007 Session XXIII: Accounting (ROOM D) Chair: Roufagalas, J., Professor, Radford University, USA Pippin S., The Worst of Both Worlds: The Financial and Tax Accounting Treatment of Mandatorily Redeemable Preferred Stock. Sen, P., Professor, University of Cininncati, USA. Accuracy of Disclosure Environment and Subsidies for Foreign Investments. (Accounting) Sougiannis, T., Associate Professor, University of Illinois & Alba, USA & Myers, L., Assistant Professor, Texas A & M University, USA. Does Earnings Acceleration Convey Information? (Accounting) Verbruggen, S., Researcher, European University College Brussels, Belgium. Earnings Management: Voids in Current Research. (Accounting) Bell, J., Full Professor, Babson College, USA & Ansari, S., Full Professor, Babson College, USA. Five Easy Pieces: Case Study of Change Management. (Management)

11:45-13:15 Tuesday, July 3^rd, 2007

11:45-13:15 Tuesday, July 3^rd 2007 Session XXIV: Management (ROOM A) Chair: Droussiotis, A., Associate Professor, Intercollege, Cyprus. Errasti, A., Lecturer, University of the Basque University, Spain. The Transformation of Cooperative into Multinationals: The Case of the Basque Cooperative Fagor. Bayyurt, N., Assistant Professor, Fatih University, Turkey. A Developed Approach for Scaling Units Via Canonical Correlation Analysis in the DEA Context. Beraho, E., Professor, South Carolina State University, USA. Worldwide Spiralling Bankruptcy Filings: Is Outsourcing the Culprit or Scapegoat. Cooper, C., Associate Professor, Susquehanna University, USA & Kondra, A.Z., Associate Professor, Athabasca University, USA. Hypotheses regarding the Procedural Justice of Grading Student Work in Classroom vs. Distance Education.

11:45-13:15 Tuesday, July 3^rd 2007 Session XXV: Marketing (ROOM B) Chair: Shank, L., Associate Professor, Sweet Briar College, USA Barbu, A., Teaching Assistant, Academy of Economic Studies, Romania. Internal Marketing – The Key to External Marketing Success. Heringhton, C., Lecturer, Griffith University, Australia. Exploring the Link Between Internal and External Firm Relationships. Vazquez Burguete, J.L., Associate Professor, University of Leon, Spain, Gutierrez Rodriguez, P., Associate Professor, University of Leon, Spain & Garcia Miguelez, MP., University of Leon, Spain. Chance or Necessity for Applying Internal Marketing in Public Sector? Some Evidence for Local Spanish Administrations. Yilmaz, E., Researcher, Istanbul University, Turkey & Uydaci, M., Assistant Professor, Marmara University, Turkey. Marketing Public Relations in Integrated Marketing Communications and a Case Study. (Marketing)

11:45-13:15 Tuesday, July 3^rd 2007 Session XXVI: Finance (ROOM C) Chair:

11:45-13:15 Tuesday, July 3^rd 2007 Session XXVII: Accounting (ROOM D) Chair: Sen, P., Professor, University of Cininncati, USA. Drazic Lutilsky, I., Assistant, University of Zagreb, Croatia. Traditional Vs ABC Cost Allocation Methods. A Model for Croatian Universities. (Accounting) Govender, D., Lecturer, Durban University of Technology, South Africa. Admission Criteria And Academic Success For Management Accounting Students. (Accounting) Iselin, E., Associate Professor, Bond University, Australia, Mia, L., Associate Professor, Griffith University, Australia & Sands, J., Lecturer, Griffith University, Australia. The Effects of the Balanced Scorecard on Organisational Performance: The Impact of Information, Data and Redundant Cue Load. (Accounting)

13:15-14:45 Tuesday, July 3^rd, 2007

13:15-14:45 Tuesday, July 3^rd 2007 Session XXVIII: Management (ROOM A) Chair: Drazic Lutilsky, I., Assistant, University of Zagreb, Croatia. Motsmees, P., Ph.D. Student, University of Tartu, Estonia. Critical Aspects of Organizational Culture and Remuneration: A Case Study of Estonian Company in Energetic Sector. (Management) Reino, A., Ph.D Student, University of Tartu, Estonia & Tolmats, E., Ph.D Student, University of Tartu, Estonia. Handling Mix of Emotions and Culture: Experiences and Insights from Two Estonian Prisons. Isaac, A., Division Chair, Governors State University, USA. Business Transformation Induced by Information Technology. (Management)

13:15-14:45 Tuesday, July 3^rd 2007 Session XXIX: Management (ROOM B) Chair: Altsech, M., Associate Professor, Edgewood College, USA. Obeidat, M., Professor, Southern Polytechnic State University, USA. The Missing Link Between Technology Improvement and Capacity Planning in Manufacturing. Petratos, P., Assistant Professor of Computer Information Systems, California State University, Stanislaus, USA & Gleni, S., California State University, Stanislaus, USA. Health Care Information Systems and Secure Clinical Messaging: The Case of the NHS.

13:15-14:45 Tuesday, July 3^rd 2007 Session XXX: Management (ROOM C) Chair: Mangos, N., Lecturer, Flinders University, Australia. Ferguson, T., Assistant Professor, University of LaVerne, USA. Later Career Development for Women Droussiotis, A., Associate Professor, Intercollege, Cyprus. Are Cypriot Employees Satisfied?…and in What Areas? Neema-Abooki, P.A., Lecturer, Makerere University, East Africa. Quality Assurance in Higher Education: African Institutional Perspectives. (Tuesday, 3^rd July 2007)

14:30-15:30 LUNCH 

FREE AFTERNOON TO VISIT THE NATIONAL ARCHAEOLOGICAL MUSEUM (PATISION AVENUE) OR SHOP AROUND SYNTAGMA SQUARE

20:00 - 21:30 DINNER

Wednesday, July 4^th, 2007

CRUISE: Departure at 7:00 a.m. Return at 8:30 p.m.

Thursday, July 5^th, 2007

Attica Tour: Departure at 8:30 a.m. Return at 3:30 p.m.