C ONFERENCE PRO GRAM

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 28-31, 2013 T he In stitute for Bu siness and Finance Research T h e I B F R. O R G

2 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 2013 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 2013 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 16th conference will be held in Honolulu, Hawaii, USA at the Ala Moana Hotel from January 6-9, Our 17th conference will be held in San Jose, Costa Rica, May 27-30, 2014 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

3 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 congresos se realizarán en Honolulu, Hawaii, Estados Unidos, del 6 al 9 de enero de 2014 y 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

4 Table of Contents Letter from the Conference Chair. 2 The Institute for Business and Finance Research 4 Journals 5 Editorial Advisory Boards. 7 Future Conferences.. 15 Schedule of Events 16 Summary of Onsite Sessions.. 17 Presentation Equipment.. 18 Paper Sessions.. 19 Non-Presenting Participants.. 56 Session Chairs. 57 Awards. 58 Index of Participants 71 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 28-31,

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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 an abstract 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. Abstracts, short versions or full papers that are 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 28-31,

7 Journals Journal Announcements We are delighted to announce the addition of an eighth journal to our publication outlets. The new journal is titled Revista Global de Negocios and will be published in Spanish. 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, 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 28-31,

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 28-31,

9 Editorial Advisory Boards The International Journal of Business and Finance Research (IJBFR) ISSN # (print) and (online) Mercedes Jalbert, Managing Editor Terrance Jalbert, Academic Editor Editorial Advisory Board Robert J Boldin Indiana University of Pennsylvania James E. Briley Northeastern State University E. M. Ekanayake Bethune-Cookman University Gary M. Fleischman University of Wyoming 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 M.T. 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 28-31,

10 International Journal of Management and Marketing Research (IJMMR) ISSN # (print) and (online) Mercedes Jalbert, Managing Editor Terrance Jalbert, Academic 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 Peking University Mark C. Johlke Bradley University Elvis Mujačević University of Rijeka-Croatia Linda Naimi Purdue University M.T. Naimi Purdue University Paul Pallab University of Denver Marius Potgieter Tshwane University of Technology Charles Rambo University of Nairobi Abhijit Roy University of Scranton Andres C. Salazar Northern New Mexico College 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 28-31,

11 Global Journal of Business Research (GJBR) ISSN (print) and (online) Mercedes Jalbert, Managing Editor Terrance Jalbert, Academic 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 M.T. 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 28-31,

12 Accounting and Taxation (AT) ISSN X (print) and (online) Mercedes Jalbert, Managing Editor Terrance Jalbert, Academic Editor Editorial Advisory Board James E. Briley Northeastern State University Gary M. Fleischman University of Wyoming 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 28-31,

13 Business Education and Accreditation (BEA) ISSN (print) and (online) Mercedes Jalbert, Managing Editor Terrance Jalbert, Academic Editor Editorial Advisory Board Susan Baxter Farmingdale State College-SUNY Peter Geczy Natl Inst of Adv Indust Sci & Tech Manuel Medina Elizondo Universidad Autónoma de Coahuila Linda Naimi Purdue University M.T. 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 28-31,

14 Review of Business and Finance Studies ISSN: (print) and (online) Mercedes Jalbert, Managing Editor Terrance Jalbert, Academic Editor Editorial Advisory Board Jeff Anstine North Central College Susan Baxter Farmingdale State College-SUNY 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 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 28-31,

15 Revista International Administration y Finanzas ISSN X (print) (online) Mercedes Jalbert, Managing Editor Terrance Jalbert, Academic Editor Editorial Advisory Board Francisco Arturo Bribiescas Silva Universidad Autónoma de Ciudad Juárez Jorge Luís del Río Cortina Fundación Univ. Tec. Comfenalco 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. The journal is ranked in Colciencias. Institute for Business and Finance Research San Jose, Costa Rica May 28-31,

16 Revista Global de Negocios ISSN (print) (online) Mercedes Jalbert, Managing Editor Terrance Jalbert, Academic 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 28-31,

17 FUTURE CONFERENCES We hope that you are able to join us at these upcoming events Honolulu, Hawaii, 2014 The 2014 Winter Global Conference on Business and Finance will be held in Honolulu, Hawaii, U.S. The conference runs from January 6-9, 2014 San Jose, Costa Rica, 2014 The 2014 Summer Global Conference on Busines and Finance will be held in San Jose, Costa Rica, May 27-30, 2014 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 CONGRESOS FUTUROS Honolulu, Hawaii, 2014 El Congreso 2014 de Invierno GCBF se realizará en Honolulu, Hawaii, del 6-9 de enero del 2014 San Jose, Costa Rica, 2014 El Congreso 2014 Verano GCBR se realizará en San Jose, Costa Rica. Mayo 27-30, 2014 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 Institute for Business and Finance Research San Jose, Costa Rica May 28-31,

18 SCHEDULE OF EVENTS TUESDAY, May 28, 2013 Martes 28 de Mayo, :00 PM to 6:00 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 29, 2013 Miercoles 29 de Mayo :00 AM to 11:00 AM Conference Registration/Registro Conferencia (Girasol) 8:00 AM Coffee Break 8:00 AM Social Event-City Tour Departs from Lobby (Limited Space: First Come, First Served) Social Event Sarchi & Countryside Tour Departs from Lobby (Limited Space: First Come, First Served) 8:00 AM to 5:00 PM Internet Session/Sesión Internet (Girasol) 8:00 AM to 9:50 AM Concurrent sessions/sesiones simultaneas (Gardenias, Hibiscus, Fuscia, Jasmin, Azelea, Anturios) 9:30 AM Coffee Break/Refrigerio(Girasol) 10:00 AM to 11:50 AM Concurrent sessions/sesiones simultaneas (Gardenias, Hibiscus, Fuscia, Jasmin, Azelea, Anturios) 11:50 AM to 1:00 PM Lunch break (on your own)/ Almuerzo por cuenta de cada participante 1:00 PM Social Event-City Tour Departs from Lobby (Limited Space: First Come, First Served) Social Event Sarchi & Countryside Tour Departs from Lobby (Limited Space: First Come, First Served) 1:00 PM to 2:50 PM Concurrent sessions/sesiones simultaneas (Gardenias, Hibiscus, Fuscia, Jasmin, Azelea, Anturios) 2:30 PM Coffee Break/Refrigerio(Girasol) 3:00 PM to 4:50 PM Concurrent sessions/sesiones simultaneas (Gardenias, Hibiscus, Fuscia, Jasmin, Azelea, Anturios) 6:30 PM Editorial Advisory Board Member Meeting (By Special Invitation Only) THURSDAY, May 30, 2013 Jueves 30 de Mayo :45 AM to 11:00 AM Conference Registration/Registro Conferencia (Girasol) 7:45 AM Coffee Break 8:00 AM Social Event-City Tour Departs from Lobby (Limited Space: First Come, First Served) Social Event Sarchi & Countryside Tour Departs from Lobby (Limited Space: First Come, First Served) 8:00 AM to 5:00 PM Internet Session/Sesión Internet (Girasol) 8:00 AM to 9:50 AM Concurrent sessions/sesiones simultaneas (Gardenias, Hibiscus, Fuscia, Jasmin, Azelea, Anturios) 9:30 AM Coffee Break/Refrigerio(Girasol) 10:00 AM to 11:50 AM Concurrent sessions/sesiones simultaneas (Gardenias, Hibiscus, Fuscia, Jasmin, Azelea, Anturios) 11:45 AM to 2:00 PM Networking lunch and BISA Awards (Orquideas) Sponsored by Business Education and Accreditation and Review of Business and Finance Studies 2:00 PM Social Event-City Tour Departs from Lobby (Limited Space: First Come, First Served) Social Event Sarchi & Countryside Tour Departs from Lobby (Limited Space: First Come, First Served) 2:00 PM to 3:50 PM Concurrent sessions/sesiones simultaneas (Gardenias, Hibiscus, Fuscia, Jasmin, Azelea, Anturios) 3:50 PM Coffee Break/Refrigerio(Girasol) 4:00 PM to 5:50 PM Concurrent sessions/sesiones simultaneas (Gardenias, Hibiscus, Fuscia, Jasmin, Azelea, Anturios) FRIDAY, May 31, 2013 Viernes 31 de Mayo :45 AM to 11:00 AM Conference Registration/Registro Conferencia (Girasol) 7:45 AM Coffee Break 8:00 AM Social Event-City Tour Departs from Lobby (Limited Space: First Come, First Served) Social Event Sarchi & Countryside Tour Departs from Lobby (Limited Space: First Come, First Served) 8:00 AM to 11:50 PM Internet Session/Sesión Internet (Girasol) 8:00 AM to 9:50 AM Concurrent sessions/sesiones simultaneas (Gardenias, Hibiscus, Fuscia, Jasmin, Azelea, Anturios) 9:30 AM Coffee Break/Refrigerio(Girasol) 10:00 AM to 11:50 AM Concurrent sessions/sesiones simultaneas (Gardenias, Hibiscus, Fuscia, Jasmin, Azelea, Anturios) 1:00 PM Social Event-City Tour Departs from Lobby (Limited Space: First Come, First Served) Social Event Sarchi & Countryside Tour Departs from Lobby (Limited Space: First Come, First Served) 6:30 PM 10:30 PM Award Banquet ( BISA & ORA Awards) (Orquideas) / Ceremonia Premiación (Orquideas) 10:30 PM Conference Ends/Conferencia Finaliza Breakout sessions will be in rooms: Gardenias, Hibiscus, Fuscia, Jasmin, Azelea, Anturios Institute for Business and Finance Research San Jose, Costa Rica May 28-31,

19 Summary of Onsite Sessions ROOM Gardenias Hibiscus Azelea Anturios Jasmine Fuscia WEDNESDAY 8:00 AM MANAGEMENT & FINANCE ECONOMICS MANAGEMENT MANAGEMENT MARKETING & OTHERS 10:00 AM ENGLISH ECONOMICS ENGLISH MANAGEMENT FINANCE & ACCOUNTING MANAGEMENT MANAGEMENT MARKETING & TOURISM 1:00 PM ENGLISH ECONOMICS & ACCOUNTING ENGLISH MANAGEMENT & MIS FINANCE & ACCOUNTING MANAGEMENT MANAGEMENT & FINANCE MULTIDISCIPLINARY 3:00 PM ENGLISH FINANCE ENGLISH MULTIDISIPLINE ACCOUNTING PUBLIC ADMINISTRATION MANAGEMENT & MARKETING BUSINESS EDUCATION & ADMINISTRATION THURSDAY 8:00 AM ENGLISH ACCOUNTING ENGLISH MANAGEMENT & LAW MANAGEMENT MARKETING & TOURISM 10:00 AM ENGLISH FINANCE & ECONOMICS ENGLISH MARKETING FINANCE & ECONOMICS MANAGEMENT LAW & PUBLIC ADMINISTRATION TOURISM & MARKETING 2:00 PM ENGLISH ACCOUNTING & FINANCE ENGLISH MANAGEMENT & OTHERS ECONOMICS & FINANCE MANAGEMENT MULTIDISCIPLINE TOURISM & MARKETING 4:00 PM ENGLISH MULTIDISCIPLINE ENGLISH MANAGEMENT ACCOUNTING & ECONOMICS MANAGEMENT & TOURISM MULTIDISCIPLINE MANAGEMENT FRIDAY 8:00 AM TOURISM & MARKETING ENGLISH MANAGEMENT ECONOMICS & FINANCE MANAGEMENT MANAGEMENT PUBLIC ADMINISTRATION & MANAGEMENT 10:00 AM ENGLISH FINANCE & LAW MULTIDISCIPLINE MANAGEMENT MANAGEMENT PUBLIC ADMINISTRATION Institute for Business and Finance Research San Jose, Costa Rica May 28-31,

20 Presentation Equipment The conference rooms will each be equipped with an LCD projector, computer and screen. The computers are equipped with Windows Vista or Windows 7. The computers will also have Microsoft Office 2007 or Microsoft Office 2010 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 28-31,

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: GIRASOL TIME: CONTINUOUS ACCOUNTING & FINANCE Terrance Jalbert, The IBFR Auditor Independence, Audit Fees Low-balling, and Non-audit Services: Evidence from a Developing Market Arvind Patel, The University of the South Pacific Pranil Prasad, The University of the South Pacific ENGLISH Performance Audit in Budgetary Entities Tatiana Antipova, Institute of Certified Specialists A Scheme for Assessing Non-oil Exports Performance (NEP)-Evidence from Non-oil Exporting Firms in Nigeria Sama ila Idi Ningi, ATB University Buchi- Nigeria The Role of Cash Flow in Firm Creditworthiness: An Empirical Analysis Domenico Piatti, University of Bergamo INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS ACCOUNTING & FINANCE Terrance Jalbert, The IBFR Bank Financing and Non-oil Export in Nigeria Sama ila Idi Ningi, A T B University, Bauchi, Nigeria ENGLISH Accounting and Auditing Practices in Non-governmental Organizations Arvind Patel, The University of the South Pacific Pranil Prasad, The University of the South Pacific Differences between Auditor s Client Acceptance and Continuance Decisions Mohamed Drira, University of New Brunswick at Fredericton The Sustainability of a Nation s Economy: An Analysis from the Perspective of International Indicators Ma. Enselmina Marín Vargas, Universidad Autónoma de Baja California Virginia Guadalupe López Torres, Universidad Autónoma de Baja California Luis Ramón Moreno Moreno, Universidad Autónoma de Baja California Institute for Business and Finance Research San Jose, Costa Rica May 28-31,

22 INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS ACCOUNTING & FINANCE Terrance Jalbert, The IBFR ENGLISH Issues and Challenges in the Adoption of Public Sector Accounting Standards: A Developing Country Perspective Arvind Patel, The University of the South Pacific Pranil Prasad, The University of the South Pacific An Assessment of Emotional Intelligence Understanding in the Field of Financial Planning Andree Swanson, Ashford University Randy Braidfoot, Ashford University Improving the Financial Environment for Consumer in China Zheng Xingchen, Financial Research Institute of Development Research Center of The State Council INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS MANAGEMENT & TOURISM Terrance Jalbert, The IBFR The Importance of Ergonomics in the Training of Military Personnel Mihai Opinca, Academy of Economics Studies Bucharest ENGLISH Meetings, Incentives, Conferences and Exhibitions as a Tourism Development Strategy in Mauritius Vanessa Seebaluck, University of Technology Mauritius Perunjodi Naidoo, University of Technology Mauritius Prabha Ramseook-Munhurrun, University of Technology Mauritius RBV Integrated Framework for Empowering Taught Shipping Inwards Tabacaru Dumitru S, Free International University of Moldova Paul Coserin, Free International University of Moldova Mihail D. Dinu Laurentiu, Free International University of Moldova Tools for Assessing Corporate Social Responsibility (CSR) Firuza Madrakhimova, UONA Institute for Business and Finance Research San Jose, Costa Rica May 28-31,

23 INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS MANAGEMENT & TOURISM Terrance Jalbert, The IBFR Modern Transshipment: High Level Human Interface and Infrastructure Paul Coserin, Free International University of Moldova Tabacaru Dumitru S, Free International University of Moldova Mihail D. Dinu Laurentiu, Free International University of Moldova ENGLISH Analyzing of Entrepreneurial Dimensions in Albanian Banking Systems Kozeta Sevrani, University of Tirana Klodiana Gorica, University of Tirana Ermelinda Kordha (Tolica), University of Vlora Assessing Tourism Based Leisure Activities in Mauritius Vanessa Seebaluck, University of Technology, Mauritius Prabha Ramseook-Munhurrun, University of Technology, Mauritius Perunjodi Naidoo, University of Technology, Mauritius Robin Gopaloodoo, University of Technology, Mauritius INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS MANAGEMENT & OTHERS Terrance Jalbert, The IBFR ENGLISH A Case Study on How Business Students Collaborate in Creative Design Siu-kay Pun, Nanyang Technological University Metaphors of Organizational Creativity: From Symbolic Interactionism and Constructivism Juan Carlos Alicea Rivera, Universidad de Puerto Rico Corporate Philanthropy Firuza Madrakhimova, UONA INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS MANAGEMENT & MARKETING Terrance Jalbert, The IBFR ENGLISH An Evaluation of Tourists Travel Motivations: Case of Mauritius Vanessa Seebaluck, University of Technology Mauritius Perunjodi Naidoo, University of Technology Mauritius Prabha Ramseook-Munhurrun, University of Technology Mauritius Sameer Mungur, University of Technology Mauritius Return Dependency Sway by Freight Fluctuation and Quantitative and Qualitative Insurance Mihail D. Dinu Laurentiu, Free International University of Moldova Paul Coserin, Free International University of Moldova Tabacaru Dumitru S, Free International University of Moldova Evolution of the Concept and Definition of Corporate Social Responsibility Firuza Madrakhimova, UONA Institute for Business and Finance Research San Jose, Costa Rica May 28-31,

24 INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS ACCOUNTING & FINANCE Mercedes Jalbert, The IBFR La Contabilidad Medio Ambiental y los Impuestos Ambientales Aplicados en las Pymes: Caso Empresas Agrícolas del Valle de Autlán Jalisco, México (Resultados) Martha Sheila Gómez González, Universidad de Guadalajara Mónica Araceli Reyes Rodríguez, Universidad de Guadalajara Roberto Flores Villegas, Universidad de Guadalajara El Impuesto por Servicio de Hospedaje: Transparencia, Fiscalización y Comportamiento en el Estado de Sonora Oscar Acosta De Los Santos, Universidad Estatal de Sonora Elia Del Carmen Moreno Ibarra, Universidad Estatal de Sonora Esthela Carrillo Cisneros, Universidad Estatal de Sonora Diana Elizabeth Moreno Carrillo, Universidad de Sonora Análisis de la Perdida de la Liquidez de las Empresas por la Facturación a Crédito al Sector Público Realizadas por las Personas Morales en el Cierre del Ejercicio Fiscal César Heredia López, Universidad de Colima Hugo Salvador Álvarez Mancilla, Universidad de Colima Héctor Priego Huertas, Universidad de Colima Roberto Espíritu Olmos, Universidad de Colima Hugo Martín Moreno Zacarías, Universidad de Colima INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS FINANCE & ECONOMICS Mercedes Jalbert, The IBFR Retos y Peespectivas del Sectro Agroalimentario en el Ramo de las Hortalizas: Caso de Exportacion de Esparrago Sonorense Hacia Estados Unidos en el Marco del TLCAN Rosalina Jaime Meuly, Universidad Estatal de Sonora Francisco Lamberto Camou Grijalva, Universidad Estatal de Sonora Beatriz Alejandra Hurtado Bringas, Universidad Estatal de Sonora Natalia Guadalupe Romero Vivar, Universidad Estatal de Sonora Evaluación de la Memoria de Largo Plazo del Mercado Bursátil Colombiano Mediante el Coeficiente de Hurst Juan Benjamín Duarte Duarte, Universidad Industrial de Santander Juan Manuel Mascareñas Peréz-Iñigo, Universidad Complutense de Madrid Katherine Julieth Sierra Suárez, Universidad Industrial de Santander Programa Fiscal Aplicable a las Empresas Participantes del Mercado de Capitales de la Bolsa Mexicana de Valores Concepcion Herrera Alcázar, Instituto Politecnico Nacional Ma. Antonieta Andrade Vallejo, Instituto Politecnico Nacional Esteban Martinez Diaz, Instituto Politecnico Nacional Comportamiento de Consumo y su Repercusión en la Cuesta de Enero, Caso Tepatitlán de Morelos Blanca Fabiola Márquez Gómez, Universidad de Guadalajara Nadia Natasha Reus González, Universidad de Guadalajara Miriam Judith Macias Ocampo, Universidad de Guadalajara Jorge Alberto Balpuesta Pérez, Universidad de Guadalajara Enrique Castro López, Universidad de Guadalajara Institute for Business and Finance Research San Jose, Costa Rica May 28-31,

25 INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS FINANCE Mercedes Jalbert, The IBFR La Importancia de la Creación de Provisiones de Pasivo en la Administración del Riesgo en la Micro, Pequeña y Mediana Empresa Maria Concepción González Becerril, Universidad Autónoma de Coahuila Mayra Alejandra Fong Hernández, Universidad Autónoma de Coahuila Estudio del Efecto Tamaño en los Principales Mercados Bursátiles de Latinoamérica Juan Benjamín Duarte Duarte, Universidad Industrial de Santander Zulay Yesenia Ramírez León, Universidad Industrial de Santander Katherine Julieth Sierra Suárez, Universidad Industrial de Santander Mejoramiento de la Cartera en la Empresa Impermebilizantes y Pinturas Bronco Mónica Bibiana González Calixto, Universidad Pedagógica y Tecnológica de Colombia Efectos de la Discrepancia Fiscal en las Personas Físicas del Régimen de Actividad Empresarial y Profesional Cuando No Declaran sus Enajenaciones en México César Heredia López, Universidad de Colima Hugo Salvador Álvarez Mancilla, Universidad de Colima Héctor Priego Huertas, Universidad de Colima Roberto Espíritu Olmos, Universidad de Colima Hugo Martín Moreno Zacarías, Universidad de Colima INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS MANAGEMENT & LAW Mercedes Jalbert, The IBFR La Necesidad de la Formulación y Aplicación del Reglamento Interior de Trabajo en una Empresa o Establecimiento Gilberto Enrique Bustamante Valenzuela, Universidad Autónoma de Baja California Factores de Competitividad en la Industria Forestal Ejidal en el Estado de Durango Ernesto Geovani Figueroa González, Universidad Juárez del Estado de Durango Carlos Antonio Iturbide Urrutia, Universidad Juárez del Estado de Durango Claudia Berenise Cano López De Nava, Universidad Juárez del Estado de Durango Desarrollo Estratégico de las Franquicias Mexicanas: Estudio Empírico en la Comarca Lagunera, México María Elena Guerrero Banderas, Universidad Autónoma de Coahuila María Del Carmen Armenteros Acosta, Universidad Autónoma de Coahuila Manuel Medina Elizondo, Universidad Autónoma de Coahuila Francisco Gustavo Noyola Del Río, Universidad Autónoma de Coahuila Institute for Business and Finance Research San Jose, Costa Rica May 28-31,

26 INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS MANAGEMENT Mercedes Jalbert, The IBFR Modelos de Calidad y su Impacto en la Percepción del Servicio de Usuarios y Trabajadores, Caso: HGZ No. 1 del IMSS Durango México Ernesto Geovani Figueroa González, Universidad Juárez del Estado de Durango Carlos Antonio Iturbide Urrutia, Universidad Juárez del Estado de Durango Claudia Berenise Cano López De Nava, Universidad Juárez del Estado de Durango La Evaluacion del Desempeño y su Impacto en la Retribucion del Personal en las Maquiladoras en Mexicali Baja California Monica Fernanda Aranibar Gutierrez, Universidad Autonama de Baja California Indicadores del Aprendizaje Organizacional Individual en una Pyme de Coahuila Edna Isabel De La Garza Martínez, Universidad Autónoma de Coahuila Nidia Estela Hernández Castro, Universidad Autónoma de Coahuila Nadia Lidieth Puente Muñiz, Universidad Autónoma de Coahuila La Responsabilidad Social Universitaria En La Formacion De Una Cultura Etica En Una Sociedad Globalizada Alain Castro Alfaro, Corporación Universitaria Rafael Núñez INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS MANAGEMENT Mercedes Jalbert, The IBFR Análisis de TIC Como Apoyo en la Toma de Decisiones para el Departamento de Recursos Humanos de las Pymes de Tecomán, Colima, México Oscar Mares Bañuelos, Universidad de Colima Arquimedes Arcega Ponce, Universidad de Colima Enrique Macias Calleros, Universidad de Colima Jesus Martin Santos Virgen, Universidad de Colima El Proceso de Certificacion de Gestion de Calidad en las Pymes de la Region Fronteriza de Cd. Juarez, Chih. Mexico Como Estrategia Competitiva Oscar Alejandro Rodarte Contreras, Universidad Autonoma de Ciudad Juarez Francisco Arturo Bribiescas Silva, Universidad Autonoma de Ciudad Juarez El Significado de las Personas en el Éxito de una Pequeña Empresa del Sector Constructor Rosiluz Ceballos Povedano, Universidad del Caribe Institute for Business and Finance Research San Jose, Costa Rica May 28-31,

27 INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS MANAGEMENT Mercedes Jalbert, The IBFR Principales Indicadores de Crecimiento Empresarial en las PYMES: Caso Santiago de Cali - Colombia Adriana Aguilera Castro, Universidad del Valle - Colombia Viviana Virgen Ortiz, Universidad del Valle - Colombia Las Reglas de Convivencia y su Incidencia en la Continuidad de las Empresas Familiares de Tehuacán Hilario Díaz Guzmán, UPAEP Estela Carolina Fuentes García, UPAEP Medición del Clima Organizacional y su Relación con el Liderazgo en una Franquicia de Comida Rapida en la Ciudad de Tijuana, Baja California México Suisin Priscila Lam Lam, Universidad Autónama de Baja California Jessica Lizbeth Cisneros Martínez, Universidad Autónama de Baja California Loreto María Bravo Zanoguera, Universidad Autónama de Baja California Sósima Carrillo, Universidad Autónama de Baja California Ana Cecilia Bustamante Valenzuela, Universidad Autónama de Baja California Reflexiones Sobre la Relación Entre Promoción Turística y los Monumentos Históricos, Caso: Guaymas, Sonora Aurora Galan Tautimes, Universidad Estatal de Sonora Reyna Isabel Ochoa Landín, Universidad Estatal de Sonora Elsa Isabel Montaño Martínez, Universidad Estatal de Sonora INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS MANAGEMENT & TOURISM Mercedes Jalbert, The IBFR Factores de la Empresa y del Empresario y su Relación con el Éxito Económico en las Pymes de la Región Centro de Coahuila, México Elvira Velarde López, Universidad Autónoma de Coahuila Zóchitl Araiza Garza, Universidad Autónoma de Coahuila Anahí García Moreno, Universidad Autónoma de Coahuila El Clima Organizacional del Sector Textil: El Caso de las Empresas Familiares de Tijuana, B.C., México María Virginia Flores Ortiz, Universidad Autonoma de Baja California Alfonso Vega López, Universidad Autonoma de Baja California Maria Marcela Solis Quinteros, Universidad Autonoma de Baja California Redefinición de la Estructura Organizacional, para la Empresa Calcalizas de Nobsa, Boyacá, Colombia Mónica Bibiana González Calixto, Universidad Pedagógica y Tecnológica de Colombia Viviana Marcela Hernandez, Universidad Pedagógica y Tecnológica de Colombia Luz Mery Corredor, Universidad Pedagógica y Tecnológica de Colombia Eficacia de Procesos Administrativos, Utilizando las Tecnologías de Información en las Empacadoras de Fruta del Valle de Tecomán, Colima Enrique Macias Calleros, Universidad de Colima Alfredo Salvador Cardenas Villapando, Universidad de Colima Oscar Mares Bañuelos, Universidad de Colima Juan Alfredo Lino Gamiño, Universidad de Colima Institute for Business and Finance Research San Jose, Costa Rica May 28-31,

28 INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS MANAGEMENT & MARKETING Mercedes Jalbert, The IBFR Factores Que Afectan la Continuidad de las Mipymes Haydee Zizumbo Ramíres, Universidad Veracruzana Sósima Carrillo, Universidad Autonoma de Baja California Ana Cecilia Bustamante Valenzuela, Universidad Autonoma de Baja California Loreto María Bravo Zanoguera, Universidad Autonoma de Baja California Adelaida Figueroa Villanueva, Universidad Autonoma de Baja California El Efecto de las Motivaciones Psicológicas en los Tipos de Contenidos Que Se Generan en Facebook Maria De La Paz Toldos-Romero, Tecnológico de Monterrey, Campus Guadalajara Nancy Maribel Lopez-Bojórquez, Universidad de Guadalajara Sitios Más Visitados de la Internet por los Alumnos de la Carrera de Desarrollo de Negocios de la Universidad Tecnológica de Chihuahua Doraide Meixueiro Loera, Universidad Tecnológica de Chihuahua Claudia Yolanda Armendáriz Navarro, Universidad Tecnológica de Chihuahua Gloria Guadalupe Polanco Martínez, Universidad Tecnológica de Chihuahua Blanca Isela Jurado Bustillos, Instituto Tecnológico de Chihuahua Claudia Alvarado Delgadillo, Instituto Tecnológico de Chihuahua Comunidades de Marca Virtuales en Redes Sociales Leslier Valenzuela Fernández, Universidad de Chile Carolina Martínez Troncoso, Universidad Finif Terrae Oscar Jerez Yáñez, Universidad de Chile INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS MARKETING & OTHERS Mercedes Jalbert, The IBFR El Efecto de las Dimensiones de Personalidad de Marca en la Intención de Compra de Marcas de Lujo en México y Brasil Maria De La Paz Toldos-Romero, Tecnológico de Monterrey, Campus Guadalajara Maria Eloisa Guerrero-Castro, Universidad de Guadalajara Validación del Modelo Integrador para el Marketing Social: Análisis Multivariante con Ecuaciones Estructurales Mónica Bibiana González Calixto, Universidad Pedagógica y Tecnológica de Colombia La Perspectiva del Alumno Egresado de la UES, Sobre el Modelo Educativo ENFACE Rossana Palomino Cano, Universidad Estatal de Sonora Erika Olivas Valdez, Universidad Estatal de Sonora Francisco Javier Pestaño Uruchurtu, Universidad Estatal de Sonora José Ezequiel Robles Encinas, Universidad Estatal de Sonora La Tutoría Como Indicador de Calidad en las Universidades Mexicanas Zoila Margarita García Ríos, Universidad Michoacana de San Nicolás de Hidalgo Alma Rosa García Ríos, Universidad Michoacana de San Nicolás de Hidalgo Marcela Patricia Del Toro Valencia, Universidad Michoacana de San Nicolás de Hidalgo Marta Alicia Mendez Toledo, Universidad Michoacana de San Nicolás de Hidalgo Institute for Business and Finance Research San Jose, Costa Rica May 28-31,

29 INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS PUBLIC ADMINISTRATION & OTHERS Mercedes Jalbert, The IBFR Una Ventana de Eficiencia: Puertos Contenedores de Asia y America Yenisey Castro García, Universidad Michoacana de San Nicolás de Hidalgo José César Lenin Navarro Chávez, Universidad Michoacana de San Nicolás de Hidalgo Virginia Hernández Silva, Universidad Michoacana de San Nicolás de Hidalgo Piloto de un Modelo de Gestión Inclusiva en la Facultad de Economía y Negocios de la Universidad de Chile Oscar Jerez Yáñez, Universidad de Chile Claudio Castro Salas, Universidad de Chile Beatriz Hasbún Held, Universidad de Chile Tamara Van Hemelryck, Universidad de Chile Evaluación de Impacto del Programa Fondos Mixtos Consejo Nacional de Ciencia y Tecnología- Gobierno del Estado de Durango María De Jesús Calleros Rincón, Universidad Autonoma de Coahuila Dolores Manjarrés Alvarez, Consejo Nacional de Ciencia y Tecnología (CONACYT), México Liliana Angélica Guerrero Ramos, Universidad Autonoma de Coahuila Melissa Burgarini Calleros, Embajada de Mexico en Italia Sandra López Chavarría, Universidad Autonoma de Coahuila El Diagnóstico Administrativo Como Herramienta de Evaluación de Programas de Asistencia Social Gubernamentales Elsa Irene García Prieto, Universidad Autónoma de Baja California Sheila Delhumeau Rivera, Universidad Autónoma de Baja California Sonia Elizabeth Maldonado-Radillo, Universidad Autónoma de Baja California INTERNET SESSION ROOM: GIRASOL TIME: CONTINUOUS MULTIDISCIPLINARY Mercedes Jalbert, The IBFR Aprendizaje Basado en los Desafíos Profesionales y Empresariales para Cursos del Área de Negocios Leslier Valenzuela Fernández, Universidad de Chile Oscar Jerez Yáñez, Universidad de Chile Tutoria en Estudiantes Indígenas de Nivel Superior Alma Rosa García Ríos, Universidad Michoacana de San Nicolás de Hidalgo Zoila Margarita García Ríos, Universidad Michoacana de San Nicolás de Hidalgo Redes y Análisis Organizacional: Roles, Posiciones y Poder de Fragmentación de las Relaciones Sociales y Comerciales Rebeca Teja Gutiérrez, Universidad Autónoma del Estado de México Gustavo Almaguer Vargas, Universidad Autónoma Chapíngo Roberto Rendón Medel, Universidad Autónoma Chapíngo Nidia López Lira, Universidad Autónoma del Estado de México Institute for Business and Finance Research San Jose, Costa Rica May 28-31,