BU SI N E S S A N D F I NA NCE

Transcripción

1 GLOBAL C ONFERENCE ON BU SI N E S S A N D F I NA NCE C ONFERENCE PRO GRAM S an Jose, Costa Rica May 27-30, 2014 T he In stitute for Bu siness and Finance Research T h e I B F R. O R G

2 Table of Contents Letter from the Conference Chair. 2 Conference Etiquitte 4 The Institute for Business and Finance Research. 5 Journals 6 Editorial Advisory Boards. 8 Future Conferences.. 16 Schedule of Events 17 Summary of Onsite Sessions.. 18 Presentation Equipment.. 19 Paper Sessions.. 20 Non-Presenting Participants.. 58 Staff Members 58 Session Chairs. 59 Awards. 60 Index of Participants 72 Universities, Institutions and Firms Represented. 77 Countries Represented.. 79 Welcome to Costa Rica! Have a productive and fun Conference! Please Note that Admittance to the Networking and Awards Events Require an Admission Ticket Your Identification Badge is required for admission to All Conference Functions Bienvenidos a Costa Rica Deseamos que el Congreso sea Productivo! Para Ingresar a los eventos de Premiación y Networking Usted Necesita un Tiquete de admission Por Favor Utilice su Gafete/Tarjeta de Identificación Durante Todas las Funciones del Congreso Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

3 L e t t e r f r o m t h e E d i t o r Welcome to Costa Rica On behalf of the Staff and the IBFR, I welcome you to San Jose, Costa Rica and the 2014 Global Conference on Business and Finance. We hope you have a productive conference and enjoy your time in Costa Rica. If we can be of any assistance to you during your time in Costa Rica please do not hesitate to contact us. We all know that college professors must balance their teaching, research, and service obligations. Finding the right forum to share and obtain feedback on our research, new teaching techniques, and innovative administrative processes can be challenging at times. The Institute for Business and Finance Research was created to facilitate your work by providing an environment conducive to knowledge and experience sharing. We encourage the academic community to come and share their work at our conferences and Journals. We welcome articles which are of interest to scholars and practitioners in all fields of business, economics and related fields. Welcome Bienvenidos The 2014 Costa Rica GCBF represents a long term commitment to bring individuals from around the world together to share their ideas and promote research on business and finance. The response to the conference has been outstanding. We wish to thank you for selecting the GCBF as your research outlet. We also wish to thank the many people that have contributed to making the conference a success. We are delighted to report that the conference is truly a global conference. We have participants from all corners of the globe at this event. These individuals come from a variety of high quality institutions and will present work on a broad mix of academic issues. We are proud to announce two upcoming conferences. Our 18th conference will be held in Las Vegas, Nevada, January 4-7, Our 19th conference will be held in San Jose, Costa Rica, May 26-29, 2015 at the Wyndham Herradura Hotel and Conference Center. We hope that you are able to join us at these events. We hope you take the time to enjoy the hotel facilities as well as to take in San Jose and the surrounding countryside. Costa Rica is a wonderful destination with much to offer. We recognize that in addition to presenting research and participating in the conference activities, it is also important to relax and rejuvenate yourself. Have some fun! You deserve it! We hope that you will go home refreshed and with a sense of accomplishment. Warmest Regards, Mercedes Jalbert Conference Chair

4 C a r t a d e l E d i t o r Bi envenidos a C osta Rica El Instituto y su personal les da la bienvenidos a San Jose, Costa Rica y al 2013 Global Conference on Business and Finance. Esperamos que su participación sea productiva y que disfruten este destino. Welcome Bienvenidos Todo profesor de educación superior debe encontrar un balance entre su rol como educador, investigador, servicio a la comunidad y a su universidad. Encontrar un foro donde podamos compartir y obtener retroalimentación sobre nuestra investigación, nuevas técnicas de educación, procesos administrativos innovadores es retador. El Institute for Business and Finance Research (IBFR) fue creado para facilitar el trabajo del profesional en educación superior, profesional del sector públicos y profesional del sector privado al crear una plataforma global conducente al enriquecimiento de nuestro conocimiento a través de: 1. La exposición de trabajos investigativos en todas las áreas académicas de las ciencias administrativas, ciencias económicas, financieras, etc.; 2. La exploración de nuevos avances tecnológicos, teóricos, pedagógicos; 3. El intercambio de conocimiento en una plataforma verdaderamente global. Los congresos GCBF representa un compromiso a larga plazo para unir a nuestros colegas de todos los continentes en nuestros congresos y compartir nuestras ideas, investigación y cultura en una plataforma bilingüe. Deseamos agradecer su participar, la cual hace realidad nuestros objetivos; el realizar un Congreso realmente global con participación de educadores y profesionales de todos partes del mundo. Con gran alegría anunciamos nuestros próximos congresos. Nuestros décimo octavo evento Congresos se realizarán en Las Vegas, Nevada del 4-7, 2015 y nuestros décimo noveno Congreso se realizara en San Jose, Costa Rica del de mayo de Será un placer el contar con su participación nuevamente. Deseamos que disfruten su estancia en el Hotel y que tengan la oportunidad de explorar este destino. Sabemos que además de exponer sus trabajos, es también importante tomar tiempo para relajarse, rejuvenecerse y conocer sobre otras culturas, tradiciones, etc. Esperamos que al regresar a sus hogares e instituciones se sientan rejuvenecidos y satisfechos con sus alcances y aprendizaje durante el congreso. Estamos para asistirles durante el congreso y el futuro. Saludos Cordiales, Mercedes Jalbert Conference Chair

5 Conference Etiquitte The Institute encourages the positive exchange of ideas. Spirited debate related to issues presented in conference sessions is welcome and encouraged. However, particpants must frame all comments in a positive tone. Under no circumstances should participants make personally demeaning or insulting comments. Participants must not make degrading comments about a presenter s work. Business casual attire is appropriate for all events. Conferencia Etiqueta El Instituto fomenta el intercambio positivo de ideas. Debate vigoroso relacionado con las tematicas presentadas en sesiones de la conferencia es bienvenidos y motivada. Sin embargo, los participantes deben enmarcar todos los comentarios en un tono positivo. Bajo ninguna circunstancia deben hacer los participantes comentarios degradantes sobre la investigación o insultar al expositor. Los participantes no deberán hacer comentarios degradantes sobre el trabajo de un expositor. Vestimenta casual de negocios es apropiada para todos los eventos. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

6 The Institute for Business and Finance Research The Institute for Business and Finance Research (IBFR) seeks to promote the study of business, finance, and related issues. The Institute also seeks to make accessible this wealth of information to the global higher-education and business communities. The Institute does this by sponsoring The Global Conference on Business and Finance. We also publish eight journals: The International Journal of Business and Finance Research, International Journal of Management and Marketing Research, Global Journal of Business Research, Accounting and Taxation, Review of Business & Finance Studies, Business Education and Accreditation, Revista International Administración y Finanzas and Revista Global de Negocios. We work under the principle of providing positive support toward getting your work published. The Global Conference on Business and Finance The Institute Sponsors the Global Conference on Business and Finance (GCBF). The GCBF provides the academic community with an opportunity to share their research, ideas, and discuss administrative issues. It also offers a great opportunity for networking and placement. Conference participants are able to: Network with other professionals Present your research at an international conference Receive feedback on your research Publish a short version of your paper in the refereed proceedings Compete for the Outstanding Research Award Compete for the Best Paper in Session Award Have your paper considered for publication in a peer reviewed journal. Network with potential employers and employees The Global Conference on Business and Finance Proceedings (ISSN: on Flash Drive and ISSN Online) are peer reviewed. Short versions or full papers presented at the Global Conference on Business and Finance can be published in the refereed proceedings. The conference proceedings are distributed on USB Flash Drive, Online and through EbscoHost and Proquest ABI/Inform. The conference proceedings are indexed by Ulrich s Periodical Directory and Copernicus. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

7 Journals Journal Announcements We continue to work hard to improve the quality and visibility of our journals. We are happy to report our journals and proceedings were recently accepted for inclusion in ProQuest ABI/Inform. This addition helps round out the distribution of our journals and continues to improve visitibility of the journals. Our journals increasingly receive attention from indexing and ranking outlets. In a recent ranking by Schulze, Warning and Wiermann (2008) The International Journal of Business and Finance Research, is ranked an A journal. We strive to continually improve our rankings and anticipate our journals will increasingly receive attention from ratings and indexing organizations. The IBFR sponsors eight peer-reviewed journals: The International Journal of Business and Finance Research ISSN # [print], [online] International Journal of Management and Marketing Research ISSN # [print], [online] Global Journal of Business Research ISSN [print], [online] Accounting and Taxation ISSN X [print], [online] Review of Business & Finance Studies ISSN [print], [online] Business Education and Accreditation ISSN [print], [online] Revista Internacional Administración & Finanzas ISSN X [print], [online] Revista Global de Negocios ISSN [print], [online] All our Journals are peer-reviewed. Articles in all areas of business, economics, business education and related fields are welcome for publication consideration. Both theoretical and empirical papers are reviewed for possible publication. Papers may be academic or applied in nature. Submitted articles should be well written and free of spelling and grammar errors. Only original articles that have not been published elsewhere and are not under consideration for any other publication are considered for publication in the journals. Please visit our web site for information about our journals indexing, ranking, distribution at (EBSCOHost, SSRN, ProQuest ABI/Inform, Econlit, e-jel and JEL on CD, Cabell s and Ulrich s Periodical Directory, Austrailian Dean s Council etc) For additional information on the journals or proceedings, including manuscript submission instructions, please visit our website at Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

8 Revistas Académicas The Institute for Business and Finance Research patrocina ocho revistas academicas Revista: Internacional Administración & Finanzas (RIAF), The International Journal of Business and Finance Research (IJBFR), International Journal of Management and Marketing Research (IJMMR), Global Journal of Business Research (GJBR) Accounting and Taxation (AT), Business Education and Accreditation (BEA), Review of Business & Finance Studies (RBFS) y Revista Global de Negocios. Trabajos de investigación teóricos, empíricos o aplicados en administración de empresas, finanzas, economía, contabilidad, gerencia, mercadeo, estadísticas, producción, sistemas de información, derecho laboral, planeamiento estratégico, política empresarial, teoría monetaria, comercio internacional, turismo, derecho comercial, temas en educación superior, avances en técnicas de educación y apoyo didáctico, acreditación o certificación, promoción y desarrollo académico, administración pública y disciplinas afines son bienvenidos. Proceso de Revisión Todo trabajo de investigación enviado para consideración es sujeto a un double-blind-review process. Visite nuestro sitio web para obtener información adicional. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

9 Editorial Advisory Boards The International Journal of Business and Finance Research (IJBFR) ISSN # (print) and (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board Turki Alzomaia King Saud University James E. Briley Northeastern State University E. M. Ekanayake Bethune-Cookman University Gary M. Fleischman Texas Tech University Stoyu Ivanov San José State University Paul D. Hutchison University of North Texas John S. Jahera Jr. Auburn University Lynda S. Livingston University of Puget Sound Linda Naimi Purdue University Charles Rambo University of Nairobi Eduardo Sandoval Alamos Universidad de Concepción Jonathan D. Stewart Abilene Christian University Dirk Swagerman University of Groningen Ranjini Thaver Stetson University Gianfranco A. Vento Regent s College-London Devrim Yaman Western Michigan University The International Journal of Business and Finance Research (ISSN: print ISSN: online) publishes high-quality articles in all areas of finance, accounting and economics. Theoretical, empirical and applied manuscripts are welcome for publication consideration. All papers submitted to the Journal are double-blind reviewed. The Journal is distributed in print and electronically through SSRN, EBSCOhost Publishing and ProQuest ABI/Inform. The Journal is listed in Cabell s directories and Cabell s online. The Journal is also indexed in the American Economic Association s Econlit, e-jel, and JEL on CD, Ulrich s Periodicals Directory. The Journal is ranked by The Australian Business Deans Council, Colciencias, The Australian Research Council, Schulze, Warning and Wiermann (2008) Evaluation Agency for Research and Higher Education (AERES) France and International Development Informatics Association of Monash University. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

10 International Journal of Management and Marketing Research (IJMMR) ISSN # (print) and (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board Jeff Anstine North Central College John Brinkman Liverpool Hope University Grady Bruce California State Univ.-Fullerton Raymond Cairo University of Surrey Peter Geczy Natl Inst of Adv Indust Sci & Tech Qiang Gong Southwestern Univ. of Fin & Econ Mark C. Johlke Bradley University Elvis Mujačević University of Rijeka-Croatia Linda Naimi Purdue University Paul Pallab University of Denver Marius Potgieter Tshwane University of Technology Charles Rambo University of Nairobi Abhijit Roy University of Scranton Bill Shaw University of Texas-Austin The International Journal of Management and Marketing Research (ISSN: print and online) publishes high-quality articles in all areas of management and marketing. Theoretical, empirical and applied manuscripts are welcome for publication consideration. All papers submitted to the Journal are double-blind reviewed. The Journal is distributed in print and electronically through SSRN, EBSCOhost Publishing and ProQuest ABI/Inform. The Journal is listed in Cabell s directories, Cabell online, and Ulrich s Periodicals Directory. The Journal is ranked by the Australian Business Deans Council. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

11 Global Journal of Business Research (GJBR) ISSN (print) and (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board Jeff Anstine North Central College Michael Godfrey University of Wisconsin- Oshkosh Giuseppe Galloppo University Rome 3 Jorge Hernández Palomino Insituto Tecnológico Ciudad Juarez Robert Isaac University of Calgary Petr Marek University of Economics-Prague Rubén Molina Martínez Universidad Michoacana de San Nicolás de Hidalgo Elvis Mujačević University of Rijeka-Croatia Linda Naimi Purdue University Eduardo Sandoval Alamos Universidad de Concepción Paolo Tenuta University of Calabria Erico Wulf B. Universidad de la Serena-Chile The Global Journal of Business Research (ISSN: print and online) publishes high-quality articles in all areas of business, finance, accounting, economics, management, marketing and related fields. Theoretical, empirical and applied manuscripts are welcome for publication consideration. All papers submitted to the Journal are double-blind reviewed. The Journal is distributed in print and electronically through SSRN, EBSCOhost Publishing and ProQuest ABI/Inform. The Journal is listed in Cabell s publishing opportunity directories and Cabell online. The Journal is also indexed in the American Economic Association s Econlit, e-jel and JEL on CD and Ulrich s Periodicals Directory. The Journal is ranked by The Australian Business Deans Council, Colciencias, Schulze, Warning and Wiermann (2008) and Evaluation Agency for Research and Higher Education (AERES) France. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

12 Accounting and Taxation (AT) ISSN X (print) and (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board James E. Briley Northeastern State University Gary M. Fleischman Texas Tech University Peter Harris New York Institute of Technology Paul D. Hutchison University of North Texas John Shon Fordham University William Stahlin Stevens Institute of Technology Antonella Silvestri University of Calabria Jonathan D. Stewart Abilene Christian University Gianfranco A. Vento Regent s College Accounting and Taxation (ISSN: X print and online) publishes highquality articles in all areas of accounting, auditing, taxation and related fields. Theoretical, empirical and applied manuscripts are welcome for publication consideration. All papers submitted to the Journal are double-blind reviewed. The Journal is distributed in print and electronically through SSRN, EBSCOhost Publishing and ProQuest ABI/Inform. The Journal is listed in Cabell s directory. The Journal is ranked by the Australian Business Deans Council. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

13 Business Education and Accreditation (BEA) ISSN (print) and (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board Peter Geczy Natl Inst of Adv Indust Sci & Tech Katherine Kinkela Iona College Victor Lewis National University Manuel Medina Elizondo Universidad Autónoma de Coahuila Linda Naimi Purdue University Pallab Paul University of Denver Francis Petit Fordham University Marius Potgieter Tshwane University of Technology Bernardo Quintanilla Universidad Autónoma del Carmen Arup Sen D'Youville College William Stahlin Stevens Institute of Technology Business Education & Accreditation (ISSN: print, and online) publishes high-quality articles in all areas of business education, accreditation and related fields. Theoretical, empirical and applied manuscripts are welcome for publication consideration. All papers submitted to the Journal are double-blind reviewed. The Journal is distributed in print and electronically through SSRN, EBSCOhost Publishing and ProQuest ABI/Inform. The Journal is listed in Cabell s directory. The Journal is ranked by the Australian Business Deans Council. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

14 Review of Business and Finance Studies ISSN: (print) and (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board Jeff Anstine North Central College Raymond Cairo University of Surrey Peter Geczy Natl Inst of Adv Indust Sci & Tech Michael Godfrey University of Wisconsin Oshkosh Peter Harris New York Institute of Technology Katherine Kinkela Iona College Alexandra Mironescu Romanian American University Elvis Mujačević University of Rijeka-Croatia Francis Petit Fordham University Bernardo Quintanilla Universidad Autónoma del Carmen Prabha Ramseook-Munhurrun University of Technology, Mauritius Stefania Veltri University del Calabria Lucila Zárraga Cano Universidad del Caribe Review of Business and Finance Studies (ISSN: print and online) publishes high-quality case studies in all areas of business finance and related fields. Empirical and theoretical papers as well as case studies are welcome. Case studies can be based on real-world or hypothetical situations. In addition, academic papers that address issues related to case teaching methodologies are welcome. All papers submitted to the Journal are double-blind reviewed. The Journal is distributed in print and electronically through SSRN, EBSCOhost Publishing and ProQuest ABI/Inform. The Journal is listed in Cabell s directory. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

15 Revista International Administration y Finanzas ISSN X (print) (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board Francisco Arturo Bribiescas Silva Universidad Autónoma de Ciudad Juárez Carlos Fong Reynoso Universidad de Guadalajara Jorge Arturo Hernández Palomino Inst. Tecnológico de Ciudad Juaréz Carmen Patricia Jiménez Terrazas Univ. Autónoma de Ciudad Juárez Grettel Keane Grettel Keane Consulting Virginia Guadalupe Lopez Torres Univ. Autónoma de Baja California Víctor Manuel Molina Morejón Universidad Autónoma de Coahuila Rubén Molina Martínez Universidad Michoacana de San Nicolás de Hidalgo Juan Nicolas Montoya Monsalve, Universidad Nacional de Colombia- Sede Manizales Bernardo Quintanilla Unidersidad Autónoma del Carmen Ignacio Ruiz Guerra Universidad de Castillas-La Mancha Eduardo Sandoval Alamos Universidad de Concepción José Antonio Tello Avila Universidad de Talca Omar ErnestoTerán Varela Centro Univeritario UAEM Amecameca Gianfranco A. Vento Regent s College Oskar Villarreal Larrinaga Universidad del País Vasco Erico Wulf B. Universidad de la Serena Revista Internacional Admistración & Finanzas (RIAF) publica manuscritos de alta calidad en todas las areas de las ciencias administrativas, contables y financieras. Articulos teóricos, empíricos y aplicados son bienvenidos para revisión y posible publicación. RIAF se publica siete veces al año por el Institue for Business and Finance Research. Todo trabajo de investigación enviado para consideración es sujeto a un "blind-review process." RIAF se distribuye en forma impresa y a traves de SSRN, EBSCOHost y ProQuest ABI/Inform. RIAF esta indexada en The American Economic Association s Econlit, e-jel and JEL on CD y en Ulrich s Periodicals Directory y Cabell s Directory. The journal is ranked in Colciencias. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

16 Revista Global de Negocios ISSN (print) (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board Ruben Araujo Cobarrubio Universidad del Zulia Marisa Daniela Goytia Universidad Nacional de Rosario Liliana Angélica Guerrero Ramos Univ. Autónoma De CoahuilaTorreon Sonia Elizabeth Maldonado-Radillo Univ. Autónoma de Baja California Vicente Safón University of Valencia Graciela de las Mercedes Vidal Carvajal Universidad La República Elvira Velarde López Univ. A. de Coahuila-Monclova José Manuel Osorio Atondo Universidad Estatal de Sonora Gianfranco A. Vento Regent s College Revista Global de Negocios (RGN) publica manuscritos de alta calidad en todas las áreas de las ciencias administrativas, contables y financieras. Investigaciones teóricas, empíricas y aplicadas son bienvenidas para revisión y posible publicación. RGN se publica dos veces al año por el Institue for Business and Finance Research. Todo trabajo de investigación enviado para consideración es sujeto a un "blind-review process." RGN se distribuye en forma impresa y a traves de SSRN, EBSCOHost y ProQuest ABI/Inform. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

17 FUTURE CONFERENCES We hope that you are able to join us at these upcoming events Las Vegas Nevada, USA, 2015 The 2015 Winter Global Conference on Busines and Finance will be held in Las Vegas, Nevada, January 4-7, 2015 San Jose, Costa Rica, 2015 The 2015 Summer Global Conference on Busines and Finance will be held in San Jose, Costa Rica, May 26-29, 2015 Honolulu, Hawaii, USA, 2016 The 2016 Winter Global Conference on Busines and Finance will be held in Honolulu, Hawaii, USA, January 4-7, 2016 San Jose, Costa Rica, 2016 The 2016 Summer Global Conference on Busines and Finance will be held in San Jose, Costa Rica. The dates will be announced on our website in the coming weeks CONGRESOS FUTUROS Las Vegas Nevada, USA, 2015 El Congreso 2015 de Invierno GCBF se realizará en Las Vegas, Nevada, USA, del 4-7 de enero del 2015 San Jose, Costa Rica, 2015 El Congreso 2015 Verano GCBR se realizará en San Jose, Costa Rica. Mayo 26-29, 2015 Honolulu, Hawaii, USA, 2016 El Congreso 2016 de Invierno GCBF se realizará en Las Vegas, Nevada, USA, del 4-7 de enero del 2016 San Jose, Costa Rica, 2016 El Congreso 2015 Verano GCBR se realizará en San Jose, Costa Rica. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

18 SCHEDULE OF EVENTS TUESDAY, May 27, 2014 Martes 27 de Mayo, :00 PM to 7:00 PM Conference Registration /Registro Conferencia (Orquideas) 1:00 PM to 6:00 PM Internet Session Begins/ Inicio Sesión Internet (Orquideas) 5:00 PM to 6:00 PM Conference Reception (hour dourves and drinks provided)/(orquideas) Recepción al Congreso, bocadillos y bebidas seran servidas (Orquideas) Sponsored by The International Journal of Business and Finance Research WEDNESDAY, May 28, 2014 Miercoles 28 de Mayo :00 AM to 11:00 AM Conference Registration/Registro Conferencia (Orquideas) 7:45 AM Coffee Break (Orquideas) 8:00 AM Social Event Tours - Depart from Lobby (Limited Space: First Come, First Served) 8:00 AM to 5:00 PM Internet Session/Sesión Internet (Orquideas) 8:00 AM to 9:50 AM Concurrent sessions/sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias) 9:40 AM Coffee Break/Refrigerio(Orquideas) 10:00 AM to 11:50 AM Concurrent sessions/sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias) 11:50 AM to 1:00 PM Lunch break (on your own)/ Almuerzo por cuenta de cada participante 1:00 PM Social Event Tours - Depart from Lobby (Limited Space: First Come, First Served) 1:00 PM to 2:50 PM Concurrent sessions/sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias) 2:40 PM Coffee Break/Refrigerio(Orquideas) 3:00 PM to 4:50 PM Concurrent sessions/sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias) THURSDAY,May 29, 2014 Jueves 29 de Mayo :00 AM to 11:00 AM Conference Registration/Registro Conferencia (Orquideas) 7:45 AM Coffee Break (Orquideas) 8:00 AM Social Event Tours - Depart from Lobby (Limited Space: First Come, First Served) 8:00 AM to 5:00 PM Internet Session/Sesión Internet (Orquideas) 8:00 AM to 9:50 AM Concurrent sessions/sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias) 9:40 AM Coffee Break/Refrigerio(Orquideas) 10:00 AM to 11:50 AM Concurrent sessions/sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias) 11:50 AM to 1:50 PM Networking and Award Presentation Luncheon / Almuerzo Networking & Premiacion (Orquideas) Sponsored by Business Education and Accreditation and Global Journal of Business Research 2:00 PM Social Event Tours - Depart from Lobby (Limited Space: First Come, First Served) 2:00 PM to 3:50 PM Concurrent sessions/sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias) 3:40 PM Coffee Break/Refrigerio(Orquideas) 4:00 PM to 5:50 PM Concurrent sessions/sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias) FRIDAY, May 30, 2014 Viernes 30 de Mayo :00 AM to 11:00 AM Conference Registration/Registro Conferencia (Orquideas) 7:45 AM Coffee Break (Orquideas) 8:00 AM Social Event Tours - Depart from Lobby (Limited Space: First Come, First Served) 8:00 AM to 11:50 PM Internet Sessions/Sesión Internet (Orquideas) 8:00 AM to 9:50 AM Concurrent sessions/sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias) 9:40 AM Coffee Break/Refrigerio(Orquideas) 10:00 AM to 11:50 AM Concurrent sessions/sesiones simultaneas (Girasol, Anturios, Gardenias, Jasmin, Azalea, Fuschia) 11:50 AM to 1:00 PM Lunch break (on your own)/ Almuerzo por cuenta de cada participante 1:00 PM Social Event Tours - Depart from Lobby (Limited Space: First Come, First Served) 6:00 PM 9:00 PM Networking and Award Presentation Luncheon / Almuerzo Networking & Premiacion (Orquideas) Sponsored by The International Journal of Business and Finance Research 10:00 PM Conference Ends/Conferencia Finaliza Breakout sessions will be in rooms: (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias) Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

19 Summary of Onsite Sessions ROOM Girasol Anturios Azalea Fuschia Hibiscus Gardenias WEDNESDAY 8:00 AM BUSINESS EDUCATION ECONOMICS MANAGEMENT TOURISM & MANAGEMENT ENGLISH FINANCE & ECONOMICS 10:00 AM BUSINESS EDUCATION FINANCE & ECONOMICS MANAGEMENT & MARKETING MANAGEMENT PUBLIC ADMIN ENGLISH FINANCE & ECONOMICS 1:00 PM MANAGEMENT FINANCE & ECONOMICS MARKETING & MANAGEMENT BUS. EDUCATION & OTHERS ENGLISH MANAGEMENT ENGLISH FINANCE & ACCOUNTING 3:00 PM MANAGEMENT ACCOUNTING MARKETING & LAW MANAGEMENT & MARKETING BUS. EDUC & OTHERS ENGLISH MULTIDIS THURSDAY 8:00 AM 10:00 AM 2:00 PM MANAGEMENT MANAGEMENT MANAGEMENT & PUB. ADMIN BUSINESS EDUCATION BUSINESS EDUCATION MULTIDIS PUBLIC ADMINISTRATION PUB. ADMIN & MANAGEMENT TOURISM & BUSINESS EDUCATION ECONOMICS ECONOMICS ACCOUNTING & FINANCE MARKETING & TOURISM ENGLISH MANAGEMENT & BUS. EDUCATION ENGLISH MARKETING & BUS. EDUCATION ENGLISH FINANCE ENGLISH ECONOMICS ENGLISH ACCOUNTING 4:00 PM MANAGEMENT BUSINESS EDUCATION TOURISM & MARKETING FINANCE & ECONOMICS MANAGEMENT ENGLISH MANAGEMENT & LAW FRIDAY 8:00 AM MULTIDIS MARKETING ECONOMICS ENGLISH ACCOUNTING & FINANCE 10:00 AM MANAGEMENT MARKETING & TOURISM FINANCE & ACCOUNTING ENGLISH ACCOUNTING & FINANCE Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

20 Presentation Equipment The conference rooms will each be equipped with an LCD projector, computer and screen. The computers are equipped with Windows Vista, Windows 7 or Windows 8. The computers will also have Microsoft Office 2007, 2010, or 2013 installed. Please bring your pin drive with data for use with our equipment. In addition, you can connect your computer to the system to display the screen if you so choose. Use of our equipment with your equipment and files is at your own risk. Document cameras (Elmo) for presenting plain paper documents will not be available. Meeting rooms will not be equipped with internet access. Equipo para Presentación Las salas de sesiones estarán equipadas con computadora, y un proyector LCD video beam. Al utilizar nuestro LCD proyector con su computadora, usted asume todo riesgo de daño a su equipo o archivo o a nuestro equipo. Las salas sesiones no estarán equipas con conexion a internet. Usted solo necesitar traer su Pin Drive (flash drive) con su presentation en PowerPoint. Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

21 Paper Sessions Internet Sessions Internet sessions take place continuously throughout the conference. To review the presentations online please visit our website at: You can also view the presentations on the computers located in the registration area. Please take a moment to review the papers and to provide feedback to the authors. Forms are available near the computers. INTERNET SESSION ROOM: ORQUIDEAS TIME: CONTINUOUS SESSION TRACK ACCOUNTING SESSION CHAIR Terrance Jalbert, The IBFR To Switch or Not to Switch Olukemi Fasipe, Morgan State University Bilal Makkawi, Morgan State University ENGLISH An Examination of Tax Evasion by Small Cash Businesses Taylor Harris Sara Linton, Roosevelt University A Cross-Country Analysis of The Impact of Culture and Economic Factors on the Implementation of IFRS Rogelio J. Cardona-Cardona, University of Puerto Rico, Río Piedras Karen C. Castro-González, University of Puerto Rico, Río Piedras Carmen B. Ríos-Figueroa, University of Puerto Rico, Río Piedras Investigating Critical Aspects of Intergenerational Passages in SMES Elena Cristiano, University of Calabria INTERNET SESSION ROOM: ORQUIDEAS TIME: CONTINUOUS SESSION TRACK FINANCE SESSION CHAIR Terrance Jalbert, The IBFR Asset Returns Predictability and Portfolio Selection: Hedge Funds Vs. Equities Moatlhodi Sebabole, University of Essex ENGLISH Mobilizing Private Financing for Solar Energy Potentials for Northern Nigeria: A Review Ado Ahmed, ATB University, Bauchi Nigeria A.Q. Ibrahim, Police Academy, Wudil, Nigeria Sama'ila Idi Ningi, ATB University, Bauchi Fair Value, Auditors Specialization and Value Relevance of Financial Products Hsiu-Mei Liao, Ming Chuan University Li-Lin (Sunny) Liu, California State University, Dominguez Hills Farrukh Suvankulov, Zirve University Leonard Branson, University of Illinois at Springfield Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

22 ENGLISH INTERNET SESSION ROOM: ORQUIDEAS SESSION TRACK SESSION CHAIR ACCOUNTING Terrance Jalbert, The IBFR TIME: CONTINUOUS The Effects of Mandatory Auditor Rotation on Audit Quality in Taiwan: a Hierarchical Linear Modeling Analysis Yu-Shan Chang, Tamkang University Li-Lin (Sunny) Liu, California State University, Dominguez Hills Dana Forgione, University of Texas at San Antonio GAAP vs. IFRS Treatment of Leases and the Impact on Financial Ratios Thomas A. Buchman, University of Colorado Peter Harris, New York Institute of Technology A Review of the Factors Affecting Bank Financing of Non-oil Export in Nigeria Sama ila Idi Ningi, Abubakar Tafawa Balewa University, Bauchi Ado Ahmed, Abubakar Tafawa Balewa University, Bauchi INTERNET SESSION ROOM: ORQUIDEAS TIME: CONTINUOUS SESSION TRACK BUSINESS EDUCATION & MANAGEMENT SESSION CHAIR Terrance Jalbert, The IBFR Competitive Intelligence Framework for Product Development: An Antidote to Manufacturers Penetration of Nigerian Saturated Consumer Market Iyke C. Agboh, Federal College of Education, Eha-Amufu ENGLISH An Assessment of Emotional Intelligence Understanding in the Field of Real Estate Andree Swanson, Ashford University Brand Bowler, Ashford University Paula Zobisch, Ashford University Modern Data Analytics for Decision Making William J. Amadio, Rider University Barry M. Pelletteri, New Jersey Turnpike Authority John S. Krall, Museami, Inc. Discussion on the Independence of Chinese State Audit Based on Audit Model Tao Yang, North China Electric Power University Zhicheng Wang, North China Electric Power University Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

23 INTERNET SESSION ROOM: ORQUIDEAS SESSION TRACK SESSION CHAIR ACCOUNTING & BUSINESS EDUCATION Mercedes Jalbert, The IBFR TIME: CONTINUOUS Contabilidad de Gestión Como Estrategia de Diferenciación en Mipymes Rurales Lizzette Velasco Aulcy, Universidad Autónoma de Baja California Seidi Iliana Pérez Chavira, Universidad Autónoma de Baja California Luis Alberto Morales Zamorano, Universidad Autónoma de Baja California La Cultura y Liderazgo Predominantes, Como Parte Elemental en la Aplicación de la Estrategia en una Institución de Educación Superior Indalecio Medina Hernández, Universidad Tecnológica de Torreón María De La Luz Trasfi Mosqueda, Universidad Tecnológica de Torreón María Del Carmen Armenteros Acosta, Universidad Autónoma de Coahuila Gabriela Margarita Reyna García, Universidad Autónoma de Coahuila La Administración de Laboratorios Experimentales de Instituciones Educativas de Nivel Superior: Un Estudio de Caso Claudia Verdín Padilla, Universidad Autónoma de Coahuila José De Jesús Espinoza Arellano, Universidad Autónoma de Coahuila Liliana Angélica Guerrero Ramos, Universidad Autónoma de Coahuila Comercio Exterior y Negocios Internacionales: Identificación de Líneas en Investigación Juan Gabriel Vanegas, Tecnológico de Antioquia Jorge Aníbal Restrepo Morales, Tecnológico de Antioquia Mariano Alberto González, Tecnológico de Antioquia INTERNET SESSION ROOM: ORQUIDEAS TIME: CONTINUOUS SESSION TRACK ECONOMICS & FINANCE SESSION CHAIR Mercedes Jalbert, The IBFR Factores Económicos y Financieros Que Influyen en las Características Emprendedoras de las Pequeñas y Medianas Empresas Familiares Roberto Espíritu Olmos, Universidad de Colima Héctor Priego Huertas, Universidad de Colima Pedro Ibarra Rosales, Universidad de Colima Alejandro Rodriguez Vázquez, Universidad de Colima El Modelo de Markowitz en Coyunturas de Alta Volatilidad del Mercado Financiero Global Eduardo Andrés Botero Cedeño, Universidad Cooperativa de Colombia La Importancia y la Influencia de las Maquiladoras en el Desarrollo Económico de México Monica Fernanda Aranibar Gutierrez, Universidad Autónoma de Baja California El Modelo de la Base Exportadora Como Punto de Partida para el Análisis del Desarrollo Regional: El Caso de Sonora María Del Rosario Fátima Robles Robles, Universidad Estatal de Sonora Beatriz Alejandra Hurtado Bringas, Universidad Estatal de Sonora Alberto Carlos Sánchez Acosta, Universidad Estatal de Sonora Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

24 INTERNET SESSION ROOM: ORQUIDEAS SESSION TRACK SESSION CHAIR ECONOMICS & FINANCE Mercedes Jalbert, The IBFR TIME: CONTINUOUS La Práctica de Gestión Estrategia Motivacional Aplicada en la Administración de RRHH de las Pymes Comerciales de Armería, Colima, México Roberto Espíritu Olmos, Universidad de Colima Héctor Priego Huertas, Universidad de Colima Hugo Martín Moreno Zacarías, Universidad de Colima Una Revisión a la Aplicación de las Redes Neuronales Artificiales en los Mercados Financieros Latinoamericanos Pilar Tatiana Parada Mayorga, Universidad Industrial de Santander Juan Benjamín Duarte Duarte, Universidad Industrial de Santander Los Ecosistemas y sus Servicios Desde una Perspectiva Economica: Modelos y Realidades Claudia Lorena Lauterio Martínez, Universidad Autónoma de Baja California Sur José Isabel Urciaga García, Universidad Autónoma de Baja California Sur Impacto del Impuesto al Valor Agregado en el Estado de Baja California, Mexico Gilberto Enrique Bustamante Valenzuela, Universidad Autónoma del Estado de Baja California Ana Cecilia Bustamante Valenzuela, Universidad Autónoma del Estado de Baja California INTERNET SESSION ROOM: ORQUIDEAS TIME: CONTINUOUS SESSION TRACK FINANCE & MANAGEMENT SESSION CHAIR Mercedes Jalbert, The IBFR El Mercado de la Nostalgia: Una Oportunidad de Exportación para las Empresas Familiares del Municipio de Hermosillo, Sonora México Natalia Guadalupe Romero Vivar, Universidad Estatal De Sonora María De Los Angeles Monterde Valenzuela, Universidad Estatal de Sonora Proceso de Entrega de Fondos Gubernamentales No Bancarios a Mipymes en Mexicali, Baja California, México Cruz Elda Macías Terán, Universidad Autónoma del Estado de Baja California Rita Muñoz Cázares, Universidad Autónoma del Estado de Baja California Santiago Pérez Alcalá, Universidad Autónoma del Estado de Baja California Leonel Rosiles López, Universidad Autónoma del Estado de Baja California Fuentes de Financiamiento Externo para las Pymes de Tecomán, Colima. México Héctor Priego Huertas, Universidad de Colima Roberto Espíritu Olmos, Universidad de Colima Alejandro Rodríguez Vázquez, Universidad de Colima Hugo Martín Moreno Zacarías, Universidad de Colima Factores Que Amenazan la Sobrevivencia y Continuidad de la Empresa Familiar en México Laura Leticia Gaona Tamez, Universidad Autónoma de Coahuila Rosa Hilda Hernández Sandoval, Universidad Autónoma de Coahuila Sandra Patricia De La Garza Cienfuegos, Universidad Autónoma de Coahuila Yolanda Saldaña Contreras, Universidad Autónoma de Coahuila Fernando Miguel Ruiz Díaz, Universidad Autónoma de Coahuila Esli Isai Gaytán Martínez, Universidad Autónoma de Coahuila Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

25 INTERNET SESSION ROOM: ORQUIDEAS SESSION TRACK SESSION CHAIR MANAGEMENT Mercedes Jalbert, The IBFR TIME: CONTINUOUS Las Capacidades de Personalización y de Reconfiguración y su Relación con el Desempeño Operativo en Grandes Empresas Manufactureras de la Región Centro de Coahuila, México Elvira Velarde López, Universidad Autónoma de Coahuila Ma. Zóchitl Araiza Garza, Universidad Autónoma de Coahuila Laura Ramos Martínez, Universidad Autónoma de Coahuila Características del Capital Humano Que Permiten un Desempeño Productivo en las Empresas Maquiladoras de Magdalena y Santa Ana, Sonora, México Maritza Dolores Félix Gallego, Universidad Estatal de Sonora Gladys De La Puerta Pérez, Universidad Estatal de Sonora Ernesto González González, Universidad Estatal de Sonora La Confianza al Interior de las Instituciones de Educación Superior hasta Dónde los Distintos Modelos de Organización Que Éstas Adoptan Contribuyen a Generarla? Nidia López Lira, Universidad Autónoma del Estado de México Víctor Sánchez González, Universidad Autónoma del Estado de México Josué Deniss Rojas Aragón, Universidad Autónoma del Estado de México Rebeca Teja Gutiérrez, Universidad Autónoma del Estado de México Consideraciones para la Implementación de un Plan de Gestión Dinámica María Cristina Sánchez Romero, Instituto Tecnológico de Orizaba Fernando Aguirre y Hernández, Instituto Tecnológico de Orizaba Modesto Raygoza Bello, Instituto Tecnológico de Orizaba Victor Ricardo Castillo Intriago, Instituto Tecnológico de Orizaba INTERNET SESSION ROOM: ORQUIDEAS TIME: CONTINUOUS SESSION TRACK MANAGEMENT SESSION CHAIR Mercedes Jalbert, The IBFR El Clima Organizacional Como Factor de Competitividad en las Franquicias de Comida Rápida en Tijuana, B.C., México María Virginia Flores Ortíz, Universidad Autónoma de Baja California Alfonso Vega López, Universidad Autónoma de Baja California Edgar Armando Chávez Moreno, Universidad Autónoma de Baja California Sistema Agroforestal la Sostenibilidad del Medio Ambiente Jhon Antuny Pabón León, Universidad Francisco de Paula Santander Jafet Samir González Gómez, Universidad Francisco de Paula Santander Estilo de Liderazgo Predominante en Docentes Universitarios en México José Pablo Alcázar-Zamacona, Universidad Popular Autónoma del Estado de Puebla Karla Liliana Haro-Zea, Benemérita Universidad Autónoma de Puebla Retención del Talento Humano en las Organizaciones Rosalva Diamantina Vásquez Mireles, Universidad Autónoma de Coahuila Yolanda Mejía De León, Universidad Autónoma de Coahuila Baltazar Rodríguez Villanueva, Universidad Autónoma de Coahuila Magda Tomasa Ponce Dávila, Universidad Autónoma de Coahuila Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

26 INTERNET SESSION ROOM: ORQUIDEAS SESSION TRACK SESSION CHAIR MARKETING Mercedes Jalbert, The IBFR TIME: CONTINUOUS Metodología para Implementar un Plan de Mercadotecnia en un Sistema de Producción Acua-agrícola Sustentable en la Universidad Estatal de Sonora U.A.B.J. en Villa Juárez Sonora Daniel Paredes Zempual, Universidad Estatal de Sonora Roberto Quintana Jaime, Universidad Estatal de Sonora Lizeth Alejandra González Martínez, Universidad Estatal de Sonora Viridiana Macias Vargas, Universidad Estatal de Sonora Easy-car, el Proceso de Innovación y Desarrollo de un Producto, del Aula al Mercado Juan Carlos Mandujano Contreras, Universidad Juarez Autonoma de Tabasco Cecilia García Muñoz Aparicio, Universidad Juarez Autonoma de Tabasco Concepcion Reyes De La Cruz, Universidad Juarez Autonoma de Tabasco Leticia Rodriguez Ocaña, Universidad Juarez Autonoma de Tabasco La Rueda de Análisis del Consumidor Microfinanciero Colombiano: Una Propuesta Metodológica de Investigación para Servicios Financieros Santiago Garcia Carvajal, Universidad Militar Nueva Granada El Comportamiento del Consumidor en la Adquisición de Artículos Electrónicos: Caso Colima, México Marco Antonio Barajas Figueroa, Universidad de Colima Alma Ruth Rebolledo Mendoza, Universidad de Colima Zulema Díaz Vega, Universidad de Colima Alberto Mejía Conzuelo, Universidad de Colima INTERNET SESSION ROOM: ORQUIDEAS TIME: CONTINUOUS SESSION TRACK MARKETING & TOURISM SESSION CHAIR Mercedes Jalbert, The IBFR El Turismo de Negocios: Una Alternativa Comercial Diferenciada Manuela Camacho Gómez, Universidad Juárez Autónoma de Tabasco Rosa María Martínez Jiménez, Universidad Juárez Autónoma de Tabasco Carlos Alberto Paz Gómez, Universidad Juárez Autónoma de Tabasco El Perfil del Prestador de Servicios Profesionales en la Práctica de Extensión Rural en la Estrategia Agrícola y Pecuaria: Un Análisis en Baja California Sur, México Manuel Benjamin Mayoral Garcia, Universidad Autónoma de Baja California Sur Plácido Roberto Cruz Chávez, Universidad Autónoma de Baja California Sur Juan De Dios Duarte Osuna, Universidad Autónoma de Baja California Sur Judith Juárez Mancilla, Universidad Autónoma de Baja California Sur La Transducción Como Herramienta de Competitividad y Análisis de la Calidad del Servicio Ofrecido por los Guías de Turistas Estadounidenses en Cancún, Q. Roo Lucila Zárraga Cano, Universidad del Caribe Gabriela Aracelly Solís González, Universidad del Caribe Cinthya Aranda de Paz, Universidad del Caribe Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

27 INTERNET SESSION ROOM: ORQUIDEAS SESSION TRACK SESSION CHAIR TOURISM & MANAGEMENT Mercedes Jalbert, The IBFR TIME: CONTINUOUS La Importancia de la Impartición de la Asignatura de Ética, Responsabilidad Social y Transparencia, Según Opinión de Estudiantes de la Universidad Estatal de Sonora Norma Lorena Arenas Mozqueda, Universidad Estatal de Sonora Elsa Isabel Montaño Martínez, Universidad Estatal de Sonora Ana Bolena Sotelo Medina, Universidad Estatal de Sonora La Libertad Ontológica en el Proceso de la Comunicación Jesús Carlos Martínez Ruiz, Universidad Autónoma de Chihuahua José Ismael Cepeda Cepeda, Universidad Autónoma de Chihuahua Víctor Hugo Medrano Nevarez, Universidad Autónoma de Chihuahua Rubén Borunda Escobedo, Universidad Autónoma de Chihuahua Potencial Económico del Aviturismo en los Cabos José Emer García De La Puente Orozco, Universidad Autónoma de Baja California Sur Plácido Roberto Cruz Chávez, Universidad Autónoma de Baja California Sur Riesgos Turísticos: una Perspectiva de Valoración Desde las Agencias de Viajes de Medellín, Colombia Juan Gabriel Vanegas, Fundación Universitaria Autónoma de Las Américas Jorge Aníbal Restrepo Morales, Fundación Universitaria Autónoma de Las Américas INTERNET SESSION ROOM: ORQUIDEAS TIME: CONTINUOUS SESSION TRACK ACCOUNTING & FINANCE SESSION CHAIR Mercedes Jalbert, The IBFR Diferencias Entre Contadores No CPA s y Contadores CPA s con Relación al Acuerdo de Convergencia y a las Normas Internacionales de Información Financiera Rafael Marrero, UPR-RP El Control Interno en los Inventarios de las Micro y Pequeñas Empresas Esther Eduviges Corral Quintero, Universidad Autónoma de Baja California Loreto María Bravo Zanoguera, Universidad Autónoma de Baja California Sósima Carrillo, Universidad Autónoma de Baja California Ana Cecilia Bustamante Valenzuela, Universidad Autónoma de Baja California Vicios Administrativos y Tributarios en las Empresas, Generados por la Informalidad Fiscal de Pequeños Productores Agrícolas: Búsqueda de una Solución Estructural Héctor Priego Huertas, Universidad de Colima Gildardo Reyes Angulo, Universidad de Colima Alejandro Rodríguez Vázquez, Universidad de Colima Roberto Espíritu Olmos, Universidad de Colima Institute for Business and Finance Research San Jose, Costa Rica May 27-30,

28 INTERNET SESSION ROOM: ORQUIDEAS SESSION TRACK SESSION CHAIR ACCOUNTING & BUSINESS EDUCATION Mercedes Jalbert, The IBFR TIME: CONTINUOUS Competencias Directivas: Su Identificación para Instituciones de Educación Superior Laura Ofelia Zermeño Casas, Universidad Tecnológica de Torreón María Del Carmen Armenteros Acosta, Universidad Autónoma de Coahuila Ana Gabriela Sologaistoa Guangorena, Universidad Tecnológica de Torreón Yanet Villanueva Armenteros, Universidad De Ciencias Informáticas de la Habana El Capital Intelectual y Gestión por Competencias, Aplicado a una Institución de Educación Superior en Torreon, Coahuila Julio Cesar Dorado Espino, Universidad Tecnológica de Torreón Eyran Roberto Díaz Gurrola, Universidad Tecnológica de Torreón Ramón Heredia Martínez, Universidad Tecnológica de Torreón María Luisa Dorado Espino, Universidad Autónoma de Coahuila Diana Rosa Salas Rodriguez, Universidad Tecnológica de Torreón Desarrollo Histórico de la Contabilidad de EU y su Encuentro con las Normas Internacionales de Contabilidad Rafael Marrero, UPR-RP La Pertinencia de los Estudios de Licenciatura Desde la Percepción del Alumno para Encontrar y Desempeñar un Empleo de Manera Competitiva en su Área Profesional Leonel Rosiles López, Universidad Autónoma de Baja California Cruz Elda Macías Terán, Universidad Autónoma de Baja California Santiago Pérez Alcalá, Universidad Autónoma de Baja California Julio Cesar León Prieto, Universidad Autónoma de Baja California INTERNET SESSION ROOM: ORQUIDEAS TIME: CONTINUOUS SESSION TRACK BUSINESS EDUCATION & MANAGEMENT SESSION CHAIR Mercedes Jalbert, The IBFR La Tutoría Académica: Caso Universidad Estatal de Sonora (UES) Bertha Guadalupe Ojeda García, Universidad Estatal de Sonora María Guadalupe Durazo Bringas, Universidad Estatal de Sonora Luis Enrique Ibarra Morales, Universidad Estatal de Sonora Aplicaciones Móviles Utilizados en la Docencia, Caso Facultad de Derecho, Universidad Autónoma de Baja California Lourdes Leticia Chávez Álvarez, Universidad Autónoma de Baja California Lorenzo Omar Martínez González, Universidad Autónoma de Baja California Esteban Pérez Flores, Universidad Autónoma de Baja California Alejandro Vargas Acosta, Universidad Autónoma de Baja California La Mujer Empresaria en Coahuila: Sus Motivaciones y Percepciones, Discriminación y Conciliación Entre la Vida Familiar y Laboral Magaly Oyervides Villarreal, Instituto Tecnológico de La Laguna Liliana Angélica Guerrero Ramos, Universidad Autónoma de Coahuila Sandra López Chavarría, Universidad Autónoma de Coahuila El Capital Intelectual E Innovación Pilares para Desarrollo de un Centro de Investigación Pública Eyran Roberto Díaz Gurrola, Universidad Tecnológica de Torreón Julio Cesar Dorado Espino, Universidad Tecnológica de Torreón Ramón Heredia Martínez, Universidad Tecnológica de Torreón Gloria Josefina Montiel Sánchez, CETIS 59 María Luisa Dorado Espino, Universidad Tecnológica de Torreón Institute for Business and Finance Research San Jose, Costa Rica May 27-30,