G L OBA L C ON F E R E NC E ON B U S I N E S S A N D F I NA N C E C ON F E R E NC E P RO G R A M L a s Ve g a s , Ne v a d a Janu ar y 2 - 5 , 2 0 1 7 T h e In s t it ut e f o r Bu s i n e s s an d F i n an c e R e s e arc h TheIBFR.COM GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Table of Contents Letter from the Conference Chair………………………………………………………………. Conference Etiquitte…………………………………………………………………………………… The Institute for Business and Finance Research………………………………………. Journals………………………………………………………………………………………………………… Editorial Advisory Boards……………………………………………………………………………. Future Conferences…………………………………………………………………………………….. Schedule of Events……………………………………………………………………………………… Summary of Onsite Sessions……………………………………………………………………….. Presentation Equipment…………………………………………………………………………….. Paper Sessions…………………………………………………………………………………………….. Non-Presenting Participants……………………………………………………………………….. Staff Members……………………………………………………………………………………………… Session Chairs………………………………………………………………………………………………. Awards…………………………………………………………………………………………………………. Index of Participants…………………………………………………………………………………… Universities, Institutions and Firms Represented………………………………………. Countries Represented……………………………………………………………………………….. 2 4 5 6 8 16 17 18 19 20 42 43 43 44 45 49 50 Welcome to Las Vegas! Have a productive and fun Conference! Your Identification Badge is required for admission to All Conference Functions Admittance to the Networking and Awards Events Require an Admission Ticket Bienvenidos a Las Vegas Deseamos que el Congreso sea Productivo! Debe de Utilice su Gafete/Tarjeta de Identificación Durante Todas las Funciones del Congreso Para Ingresar a los eventos de Premiación y Networking Usted Necesita un Tiquete de admission Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 1 Letter from the Editor We l co m e to L a s Ve g a s On behalf of the Staff and the IBFR, I welcome you to Las Vegas, Nevada and the 2017 Global Conference on Business and Finance. We hope you have a productive conference and enjoy your time in Las Vegas. If we can be of any assistance to you during your time in Las Vegas 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. 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 in our journals. We welcome articles which are of interest to scholars and practitioners in all fields of business, economics and related fields. Welcome Bienvenidos The 2017 Las Vegas 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 23nd conference will be held in San Jose, Costa Rica, May 23-26, 2017. Our 24th conference will be held in KailuaKona, Hawaii, United States, January 2-5, 2018. 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 Las Vegas. Las Vegas 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 Carta del Editor Bi e nv e n i d o s a L a s Ve g a s El Instituto y su personal les da la bienvenidos a Las Vegas, Nevada y al 2017 Global Conference on Business and Finance. Esperamos que su participación sea productiva y que disfruten este destino. Welcome Todo profesor de educación superior debe encontrar un balance entre su rol como educador, investigador, servicio a la comunidad y servicio 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: Bienvenidos 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 23o Congreso se realizarán en San Jose, Costa Rica, del 23-26, Mayo de 2017 y Nuestro 24o en Kailua-Kona, Hawaii, del 2-5 de enero, 2018. 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 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Conference Etiquitte The Institute encourages the positive exchange of ideas. Spirited debate related to issues presented in conference sessions is welcome and encouraged. However, participants must frame all comments in a positive tone. Under no circumstances should participants make personally demeaning or insulting comments or 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 motivado. Sin embargo, los participantes deben enmarcar todos los comentarios en un tono positivo. Bajo ninguna circunstancia deben los participantes hacer comentarios degradantes sobre el investigador o su investigación o insultar al expositor. Vestimenta casual de negocios es apropiada para todos los eventos. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 4 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 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: 2168-0612 on Flash Drive and ISSN 1941-9589 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. The conference proceedings are indexed by Copernicus. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 5 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Journals Journal Announcements We continue to work hard to improve the quality and visibility of our journals. We are delighted to report that several of our journals were recently included in a comprehensive journal ranking by Westminster College. In this ranking, The International Journal of Business and Finance Research and Global Journal of Business Research are ranked 2nd tier journals, (Rankings from 1-4, 1=best). Schulze, Warning and Wiermann (2008) rank The International Journal of Business and Finance Research, an “A” journal. We strive to continually improve our rankings and anticipate our journals will increasingly receive attention from ratings and indexing organizations. We are also happy to report our journal content now appears in RePEc. This addition substantially increases visitibility of the journals. The IBFR sponsors eight peer-reviewed journals: The International Journal of Business and Finance Research ISSN # 1931-0269 [print], 2157-0698 [online] International Journal of Management and Marketing Research ISSN # 1933-3153 [print], 2157-0205 [online] Global Journal of Business Research ISSN 1931-0277 [print], 2157-0191 [online] Accounting and Taxation ISSN 1944-592X [print], 2157-0175 [online] Review of Business & Finance Studies ISSN 2150-3338 [print], 2156-8081 [online] Business Education and Accreditation ISSN 1944-5903 [print], 2157-0809 [online] Revista Internacional Administración & Finanzas ISSN 1933-608X [print], 2157-3182 [online] Revista Global de Negocios ISSN 2328-4641 [print], 2328-4668 [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 www.theibfr.com/journal.htm (EBSCOHost, SSRN, RePEc, Econlit, e-JEL and JEL on CD etc.) For additional information on the journals or proceedings, including manuscript submission instructions, please visit our website at www.theIBFR.com. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 6 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 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. Visite nuestro sitio www.theibfr.com/publicaciones.htm donde encontrara informacion detallada sobre las revistas, indexación, distribución, proceso de revisión etc. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 7 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Editorial Advisory Boards The International Journal of Business and Finance Research (IJBFR) ISSN # 1931-0269 (print) and 2157-0698 (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board Turki Alzomaia King Saud University James E. Briley Northeastern State University Salem Lotfi Boumediene Montana State University Billings Surya Chelikani Quinnipiac University Yahn-Shir Chen University of Science and Technology E.M. Ekanayake Bethune-Cookman University Gary M. Fleischman Texas Tech University Han-Ching Huang Chung Yuan Christian University Stoyu Ivanov San José State University Lynda S. Livingston University of Puget Sound Gulser Meric Rowan University Rajesh Mohnot Middlesex University Linda Naimi Purdue University Dev Prasad University of Massachusetts Lowell Charles Rambo University of Nairobi Eduardo Sandoval Universidad De Concepcion Jonathan Stewart Abilene Christian University Dirk Swagerman University of Groningen Ranjini Thaver Stetson University Gianfranco A. Vento Regent’s College Matthew Walker Southwest Minnesota State University Devrim Yaman Western Michigan University The International Journal of Business and Finance Research (ISSN: 1931-0269 print ISSN: 21570698 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 blind reviewed. The Journal is distributed in print and electronically through Social Science Research Network (SSRN), EBSCOhost Publishing, and Research Papers in Economics (RePEc). The Journal is permanently archived through Portico. The Journal is also indexed in the American Economic Association’s Econlit, e-JEL, and JEL on CD. The Journal is ranked by Colciencias, Schulze, Warning and Wiermann (2008) Evaluation Agency for Research and Higher Education (AERES) France, International Development Informatics Association of Monash University, and Westminster College. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 8 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 International Journal of Management and Marketing Research (IJMMR) ISSN # 1933-3153 (print) and 2157-0205 (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board Jeff Anstine North Central College Raymond Cairo University of Surrey Ramon Corona National University Peter Geczy National Institute of Advanced Industrial Science and Technology Qiang Gong Southwestern University of Finance and Economics Venus Ibarra Ateneo de Manila University Mark C. Johlke Bradley University Paul Pallab University of Denver Charles Rambo University of Nairobi Jorge Aníbal Restrepo Morales Fundacion Universitaria Autonoma de las Americas Abhijit Roy University of Scranton Ya-Hui Wang National Chin-yi University of Technology The International Journal of Management and Marketing Research (ISSN: 1933-3153 print and 2157-0205 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 blind reviewed. The Journal is distributed in print and electronically through Social Science Research Network (SSRN), EBSCOhost Publishing, and Research Papers in Economics (RePEc). The Journal is permanently archived through Portico. The Journal is ranked by Westminster College. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 9 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Global Journal of Business Research (GJBR) ISSN 1931-0277 (print) and 2157-0191 (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board Hussein Al-Tamimi University of Sharjah Jeff Anstine North Central College Giuseppe Galloppo University of Tuscia - Viterbo Michael Godfrey University of Wisconsin Oshkosh Jorge Hernandez P Universidad Autónoma de Mexico Petr Marek University of Economics-Prague Gulser Meric Rowan University Zulal Denaux Valdosta State University Rubén Molina Martínez Universidad Michoacana de San Nicolás de Hidalgo Linda Naimi Purdue University Matthew Royle Valdosta State University Eduardo Sandoval Universidad De Concepcion Paolo Tenuta University of Calabria Erico Wulf University of La Serena The Global Journal of Business Research (ISSN: 1931-0277 print and 2157-0191 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 blind reviewed. The Journal is distributed in print and electronically through Social Science Research Network (SSRN), EBSCOhost Publishing and Research Papers in Economics (RePEc). The Journal is permanently archived through Portico. The Journal is indexed in the American Economic Association’s Econlit, e-JEL and JEL on CD. The Journal is ranked by Colciencias, Schulze, Warning and Wiermann (2008), Evaluation Agency for Research and Higher Education (AERES) France, and Westminster College. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 10 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Accounting and Taxation (AT) ISSN 1944-592X (print) and 2157-0175 (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board James E. Briley Northeastern State University Giuseppe Di Biase University "G. D'Annunzio" Chieti and Pescara Gary M. Fleischman Texas Tech University Glen Hansen Utica College Peter Harris New York Institute of Technology Krzysztof Kluza Warsaw School of Economics (SGH) Nirosh Kuruppu Sultan Qaboos University Dauda Mohammed Bayero University Kano-Nigeria John J. Shon Fordham University Antonella Silvestri University of Calabria Jonathan Stewart Abilene Christian University Ronald Stunda Valdosta State University Gianfranco A. Vento Regent’s College Accounting and Taxation (ISSN: 1944-592X print and 2157-0175 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 blind reviewed. The Journal is distributed in print and electronically through Social Science Research Network (SSRN), EBSCOhost Publishing and Research Papers in Economics (RePEc). The Journal is permanently archived through Portico. The Journal is ranked by Westminster College. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 11 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Business Education and Accreditation (BEA) ISSN 1944-5903 (print) and 2157-0809 (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Advisory Board William Bealing Shippensburg University Peter Geczy National Institute of Advanced Industrial Science and Technology Katherine Kinkela Iona College András Kun University of Debrecen Victor Lewis National University Deneb Elí Magaña Medina Universidad Juárez Autónoma de Tabasco Manuel Medina Universidad Autónoma de Coahuila Linda Naimi Purdue University Paul Pallab University of Denver Francis Petit Fordham University Siu Kay Pun Nanyang Technological University, Singapore Juan Rositas-Martinez Universidad Autónoma de Nuevo León Arup Sen D'Youville College Business Education & Accreditation (ISSN: 1944-5903 print, and 2157-0809 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 blind reviewed. The Journal is distributed in print and electronically through Social Science Research Network (SSRN), EBSCOhost Publishing and Research Papers in Economics (RePEc). The Journal is permanently archived through Portico. The Journal is ranked by Westminster College. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 12 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Review of Business and Finance Studies ISSN: 2150-3338 (print) and 2156-8081 (online) Terrance Jalbert, Editor in Chief Mercedes Jalbert, Managing Editor Editorial Board Iona College Juan Carlos Alicea Rivera Susan J. Kowalewski University of Puerto Rico Dyouville College Khaled Aljifri Michael Mahoney United Arab Emirates University Wagner College Jeff Anstine Kalpana Pai North Central College Francis Petit Raymond Cairo Fordham University University of Surrey Laetitia Pozniak Benedict E. Dedominicis University of Mons The Catholic University of Korea Nisha Singh Peter Geczy Livingstone College National Institute of Advanced Stefania Veltri Industrial Science and Technology University of Calabria Michael Godfrey Yi-Fang Yang University of Wisconsin Oshkosh Chang Jung Christian University Peter Harris Lucila Zárraga Cano New York Institute of Technology Universidad del Caribe Katherine Kinkela Review of Business and Finance Studies (ISSN: 2150-3338 print and 2156-8081 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 blind reviewed. The Journal is distributed in print and electronically through Social Science Research Network (SSRN), EBSCOhost Publishing and Research Papers in Economics (RePEc). The Journal is permanently archived through Portico. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 13 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Revista International Administration y Finanzas ISSN 1933-608X (print) 2157-3182 (online) Terrance Jalbert, Co-Editor in Chief Mercedes Jalbert, Co-Editor in Chief Editorial Advisory Board Francisco Arturo Bribiescas Silva Univ. Autónoma de Ciudad Juárez Mario Rene Chan Magaña Univ. Tecnologica Regional del Sur María Del Rosario Demuner Flores Univ. Autónoma del Estado de Mexico Carlos Fong Reynoso Universidad De Guadalajara Jorge Hernandez P Universidad Autónoma de Mexico Grettel Keane Keane Consulting Virginia López T. Univ. Autónoma de Baja California Rafael Marrero Díaz University of Puerto Rico Rafaela Martínez Méndez Benemérita Universidad Autónoma de Puebla Aurora Irma Máynez Guaderrama Univ. Autónoma de Ciudad Juárez Rubén Molina Martínez Universidad Michoacana de San Nicolás de Hidalgo Victor Manuel Molina Morejon Universidad Autónoma de Coahuila Juan Nicolas Montoya Monsalve Universidad Nacional de Colombia Eduardo Sandoval Universidad De Concepcion Jose Antonio Tello Avila Universidad de Talca Omar Terán V. Centro Univ. UAEM Amecameca Gianfranco A. Vento Regent’s College Erico Wulf University of 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 Social Science Research Network (SSRN), EBSCOHost, y Research Papers in Economics (RePEc). RIAF esta indexada en The American Economic Association’s Econlit, e-JEL y JEL on CD. La revista esta archivada en forma permanente con Portico. RIAF esta indexado Colciencias. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 14 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Revista Global de Negocios ISSN 2328-4641 (print) 2328-4668 (online) Terrance Jalbert, Co-Editor in Chief Mercedes Jalbert, Co-Editor in Chief Editorial Advisory Board Ma. Zóchitl Araiza Garza Universidad Autónoma de CoahuilaMonclova Ruben Araujo Universidad del Zulia Luis Alfredo Argüelles Ma Universidad Autónoma de Campeche Marisa Daniela Goytia Universidad Nacional de Rosario Liliana Guerrero Universidad Autónoma de CoahuilaTorreon Carmen Elisa Lerma Cruz Universidad Autónoma de Occidente Sonia Elizabeth Maldonado-Radillo Universidad Autónoma de Baja California Germán Aníbal Narváez Vásquez Instituto Tecnológico y de Estudios Superiores de Monterrey José Manuel Osorio Atondo Universidad Estatal de Sonora Carmen Ríos Figueroa Universidad del Este Gianfranco A. Vento Regent’s College Graciela de las Mercedes Vidal Carvajal Universidad La República Miguel Ángel Vargas del Ángel Universidad Autónoma Chapingo 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 Social Science Research Network (SSRN), EBSCOHost, y Research Papers in Economics) RePEc. La revista esta archivada en forma permanente con Portico. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 15 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 FUTURE CONFERENCES We hope that you are able to join us at these upcoming events San Jose, Costa Rica, 2017 The 2017 Summer Global Conference on Busines and Finance will be held in San Jose, Costa Rica, May 23-26, 2017. NEW VENUE Kailua-Kona, Hawaii, USA, 2018 The 2018 Winter Global Conference on Busines and Finance will be held in KailuaKona, Hawaii, USA, January 2-5, 2018. Join us at this exciting new venue. CONGRESOS FUTUROS San Jose, Costa Rica, 2017 El Congreso 2017 Verano GCBR se realizará en San Jose, Costa Rica, Mayo 23-26, 2017. NUEVO DESTINO Kailua-Kona, Hawaii, USA, 2018 El Congreso 2018 de Invierno GCBF se realizará en Kailua-Kona, Hawaii, USA, del 2-5 de enero del 2018. Acompañenos en este nuevo y atractivo destino. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 16 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 SCHEDULE OF EVENTS 1:00 PM to 7:00 PM MONDAY, January 2, 2017|LUNES 2 de Enero, 2017 Conference Registration /Registro Conferencia (Savoy) 2:00 PM to 6:00 PM Internet Session Begins/ Inicio Sesión Internet (Savoy) 5:00 PM to 6:00 PM Conference Reception (hour’dourves and soft drinks provided)/(Savoy) Recepción al Congreso, bocadillos y bebidas seran servidas (Savoy) Sponsored by The International Journal of Business and Finance Research TUESDAY, January 3, 2017|MARTES 3 de Enero, 2017 8:00 AM to 11:00 AM Conference Registration/Registro Conferencia (Savoy) 7:30 AM Coffee Break (Savoy) 8:00 AM to 5:00 PM Internet Session/Sesión Internet (Savoy) 8:00 AM to 9:50 AM Concurrent sessions/Sesiones simultaneas (Carson City I, Carson City II, Virginia City II, Virginia City III) 9:30 AM Coffee Break/Refrigerio(Savoy) 10:00 AM to 11:50 AM Concurrent sessions/Sesiones simultaneas (Carson City I, Carson City II, Virginia City II, Virginia City III) 11:50 AM to 1:00 PM Lunch break (on your own)/ Almuerzo por cuenta de cada participante 1:00 PM to 2:50 PM Concurrent sessions/Sesiones simultaneas (Carson City I, Carson City II, Virginia City II, Virginia City III) 2:30 PM Coffee Break/Refrigerio(Savoy) 3:00 PM to 4:50 PM Concurrent sessions/Sesiones simultaneas (Carson City I, Carson City II, Virginia City II, Virginia City III) WEDNESDAY, January 4, 2017|MIERCOLES 4 de Enero 2017 8:00 AM to 10:00 AM Conference Registration/Registro Conferencia (Savoy) 7:30 AM Coffee Break (Savoy) 8:00 AM to 5:00 PM Internet Session/Sesión Internet (Savoy) 8:00 AM to 9:50 AM Concurrent sessions/Sesiones simultaneas (Carson City I, Carson City II, Virginia City II, Virginia City III) 9:30 AM 10:00 AM to 11:50 AM Coffee Break/Refrigerio(Savoy) Concurrent sessions/Sesiones simultaneas (Carson City I, Carson City II, Virginia City II, Virginia City III) 11:50 AM to 1:50 PM 2:00 PM to 3:50 PM Networking and Award Presentation Luncheon / Almuerzo Networking & Premiacion (Savoy/Mesquite) Sponsored by Business Education and Accreditation and Global Journal of Business Research Concurrent sessions/Sesiones simultaneas (Carson City I, Carson City II, Virginia City II, Virginia City III) 3:30 PM Coffee Break/Refrigerio(Savoy) 4:00 PM to 5:50 PM Concurrent sessions/Sesiones simultaneas (Carson City I, Carson City II, Virginia City II, Virginia City III) 8:00 AM to 9:00 AM THURSDAY, January 5, 2017 | JUEVES 5 de Enero 2017 Conference Registration/Registro Conferencia (Savoy) 7:30 AM Coffee Break (Savoy) 8:00 AM to 10:00 AM Internet Sessions/Sesión Internet (Savoy) 8:00 AM to 9:50 AM Concurrent sessions/Sesiones simultaneas (Carson City I, Carson City II, Virginia City II, Virginia City III) 9:30 AM Coffee Break/Refrigerio(Savoy) 10:00 AM to 11:50 AM Concurrent sessions/Sesiones simultaneas (Carson City I, Carson City II, Virginia City II, Virginia City III) 12:00 PM – 2:00 PM Award Presentation Luncheon / Almuerzo Premiacion (Savoy) Sponsored by The International Journal of Business and Finance Research Conference Ends/Conferencia Finaliza 2:00 PM Breakout sessions will be in rooms: (Carson City I, Carson City II, Virginia City II, Virginia City III) Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 17 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Summary of Onsite Sessions ROOM Virginia City II Virginia City III Carson City I Carson City II TUESDAY 08:00 AM Spanish Business Education 10:00 AM Spanish Business Education 01:00 PM Spanish Accounting & Economics 03:00 PM Spanish Marketing, Tourism & Management Spanish Public Administration & Management English Accounting & Finance English Finance & Economics English Marketing Spanish Management & Marketing English Economics & Finance English Management & Marketing Spanish Finance Spanish Law & Management Spanish Business Education English Tourism & Public Administration 08:00 AM Spanish Finance, Accounting & Economics Spanish Management & Tourism English Economics & Finance 10:00 AM Spanish Economics & Accounting Spanish Business Education English Finance 02:00 PM Spanish Economics & Accounting Spanish Management & Business Education English Finance & Economics 04:00 PM Spanish Public Administration & Management Spanish Marketing & Management English Accounting English Accounting, Economics & Finance English Accounting, Business Education & Finance Spanish Accounting, Finance & Tourism WEDNESDAY English Management, Business Education & MIS English Management, Marketing & Law THURSDAY 08:00 AM Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 18 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Presentation Equipment The conference rooms will each be equipped with an LCD projector, computer and screen. The computers are equipped with Windows 7, Windows 8 or Windows 10. The computers will also have Microsoft Office 2010, 2013 or 2016 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. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 19 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Paper Sessions Internet Sessions Internet sessions take place continuously throughout the conference. To review the presentations online please visit our website at: www.theIBFR.com/internet.htm. 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. Bolded author names indicate a presenting author(s). INTERNET SESSION ROOM: Savoy TIME: CONTINUOUS SESSION TRACK FINANCE, ACCOUNTING SESSION CHAIR Terrance Jalbert, The IBFR ENGLISH The Present and Future Outlook of the Last in First Out Inventory Methods Peter Harris, New York Institute of Technology An Empirical Evidence of Over Reaction Hypothesis on Karachi Stock Exchange (KSE) Muhammad Kashif, Shaheed Zulfikar Ali Bhutto Institute of Science and Technology (SZABIST) Karachi Sanyah Saad, Shaheed Zulfikar Ali Bhutto Institute of Science and Technology (SZABIST) Karachi Farhan Ahmed, Shaheed Zulfikar Ali Bhutto Institute of Science and Technology (SZABIST) Karachi The Use of the Accounting Information in Benchmarking & Stewardship Processes Ionica Oncioiu, Titu Maiorescu University Alina Stanciu, 1 December 1918 University Main Consequences of Reform Fiscal 2014 Dividend on Investors in Companies and Mexican José Asunción Corona Dueñas, Universidad de Guadalajara César Corona Pacheco, Universidad de Guadalajara Oscar Bernardo Reyes Real, Universidad de Colima Luis Lenin Herrera Díaz De León, Universidad Autónoma de Aguascalientes INTERNET SESSION ROOM: Savoy TIME: CONTINUOUS SESSION TRACK MANAGEMENT, ECONOMICS SESSION CHAIR Terrance Jalbert, The IBFR ENGLISH Manager's Perception About Innovation within the SMEs in Montemorelos, Nuevo León, México Karla Saraí Basurto Gutiérrez, Universidad de Montemorelos Verónica Hernández López, Universidad de Montemorelos Karla Liliana Haro-Zea, Benemérita Universidad Autónoma de Puebla Factors Influencing Operational Performance of Small and Micro Enterprises (SMEs) in the Textile and Clothing Sector: Case Study Sbonelo Comfort Thusi, Durban University of Technology Robert Walter Dumisani Zondo, Durban University of Technology The Innovativeness of Romanian SMEs - The Key to Sustainable Development Ionica Oncioiu, Titu Maiorescu University Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 20 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) INTERNET SESSION ROOM: Savoy PROGRAM 2017 TIME: CONTINUOUS SESSION TRACK MANAGEMENT SESSION CHAIR Terrance Jalbert, The IBFR ENGLISH Design and Analysis of Healthy Cooking Oil Ahmed Bakhsh, King Abdulaziz University High Growth Firms in Spain: An Analysis During the Period 2011-2014 Alejandro Hernández-Trasobares, Universidad de Zaragoza Carmen Galve-Górriz, Universidad de Zaragoza The Impact of Ownership Structure and Board Composition on Working Capital Management Narimène Hennani, University Paris Ouest Nanterre La Défense Impact of Gender Diversity in Boards & Executives on Firms Governance and Financial Performance: Empirical Evidence from Canadian Market Sekhar Amba, New York Institute of Technology INTERNET SESSION ROOM: Savoy TIME: CONTINUOUS SESSION TRACK ACCOUNTING SESSION CHAIR Mercedes Jalbert, The IBFR Una Propuesta de Medición para la Responsabilidad Social Corporativa Sandra Eloina Campos López, Universidad de Guadalajara SPANISH La Importancia de la Información Financiera en las Pequeñas y Medianas Empresas Mexicanas María Teresa Ortega Flores, Universidad Politécnica del Estado de Morelos Mayanyn Larrañaga-Moreno, Universidad Politécnica del Estado de Morelos Desarrollo de Competencias a Través del Asesoramiento Tributario, Caso: Universidad Politécnica Salesiana Jorge Luis García Bacuilima, Universidad Politécnica de Madrid Víctor Luis De Nicolás De Nicolás, Universidad Politécnica de Madrid Verónica Natalia Espinoza Farfán, Universidad Politécnica Salesiana Control Interno y su Importancia con las Pymes Dagoberto Rodriguez C., Universidad de Guayaquil Logan Berni Morán, Universidad de Guayaquil Carlos Orellana Intriago, Universidad de Guayaquil Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 21 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) INTERNET SESSION ROOM: Savoy PROGRAM 2017 TIME: CONTINUOUS SESSION TRACK MANAGEMENT SESSION CHAIR Mercedes Jalbert, The IBFR SPANISH Las Tic´s Herramientas para la Mejorar Eficiencia del Proceso de Escrituración Nicolasa Valenciana Moreno, Universidad Autónoma de Baja California Juan José Mora Rocha, Universidad Autónoma de Baja California Sandra Julieta Saldivar González, Universidad Autónoma de Baja California Gloria Muñoz Del Real, Universidad Autónoma de Baja California Mayda González, Espinoza, Universidad Autónoma de Baja California Claudia Viviana Álvarez Vega, Universidad Autónoma de Baja California La Influencia de la Cooperación en las Capacidades Tecnológicas e Innovación y en la Gestión del Conocimiento, una Reflexión Teórica Baltazar Rodríguez Villanueva, Universidad Autónoma de Coahuila María Del Carmen Armenteros Acosta, Universidad Autónoma de Coahuila Yolanda Mejía De León, Universidad Autónoma de Coahuila Natalia Rodríguez Ruiz, Universidad Autónoma de Coahuila Análisis de los Factores Determinantes de Influencia de las Mipymes en las Regiones en el Estado de Guanajuato, México Martín Romero Castillo, Escuela Nacional de Estudios Superiores Unidad León, Universidad Nacional Autónoma de México INTERNET SESSION ROOM: Savoy TIME: CONTINUOUS SESSION TRACK BUSINESS EDUCATION SESSION CHAIR Mercedes Jalbert, The IBFR SPANISH Los Núcleos de Apoyo Fiscal y su Contribución Social Patricia Gutiérrez Moreno, Universidad de Guadalajara Sandra Berenice Cabrera Reynoso, Universidad de Guadalajara Estudio a Empleadores y Expectativas del Mercado Laboral. El Caso de la Facultad de Contaduría y Ciencias Administrativas de la Universidad Michoacana de San Nicolás de Hidalgo Ma Hilda Rodales Trujillo, Universidad Michoacana de San Nicolás de Hidalgo Mario Chávez Zamora, Universidad Michoacana de San Nicolás de Hidalgo La Planeación Estratégica en el Desarrollo Sostenible en México Rufina Georgina Hernández-Contreras, Benemérita Universidad Autónoma de Puebla Karla Liliana Haro-Zea, Benemérita Universidad Autónoma de Puebla Rosa María Medina Hernández, Benemérita Universidad Autónoma de Puebla José Luis Gutiérrez Ramírez, Benemérita Universidad Autónoma de Puebla Edith Gabriela Espinoza Crispín, Benemérita Universidad Autónoma de Puebla De la SCM Tradicional a SCM Social, Inteligente y Verde: Una Revisión de la Literatura Juan López Vera, Universidad de Guayaquil Franklin González, Universidad de Guayaquil Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 22 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) INTERNET SESSION ROOM: Savoy PROGRAM 2017 TIME: CONTINUOUS SESSION TRACK MIS, FINANCE SESSION CHAIR Mercedes Jalbert, The IBFR La Valoración Práctica de un Proyecto de Inversión para Emprendedores Miguel Ángel Latorre Guillem, Universidad Católica de Valencia "San Vicente Mártir" SPANISH El Futuro de las Transacciones Financieras, Criptomoneda Bitcoin Sergio Gabriel Ordóñez Sánchez, Benemérita Universidad Autónoma de Puebla Salvador Sánchez Ruanova, Benemérita Universidad Autónoma de Puebla Necesidades de Tecnologías de la Información de los Profesionales en Contaduría José Manuel Valencia-Moreno, Universidad Autónoma de Baja California Clementina García Martínez, Universidad Autónoma de Baja California Análisis de los Sistemas Tributarios de los Países Integrantes del Tratado de Libre Comercio de América del Norte, (TLCAN), Desde la Perspectiva de la Globalización Económica César Corona Pacheco, Universidad de Guadalajara José Asunción Corona Dueñas, Universidad de Guadalajara Oscar Bernardo Reyes Real, Universidad de Colima Luis Lenin Herrera Díaz De León, Universidad Autónoma de Aguascalientes INTERNET SESSION ROOM: Savoy TIME: CONTINUOUS SESSION TRACK FINANCE, ECONOMICS SESSION CHAIR Mercedes Jalbert, The IBFR SPANISH Análisis de las Devaluaciones en México en un Contexto Global Luis Lenin Herrera Díaz De León, Universidad Autónoma de Aguascalientes Oscar Bernardo Reyes Real, Universidad de Colima Cesar Corona Pacheco, Universidad de Guadalajara José Asunción Corona Dueñas, Universidad de Guadalajara La Concentración Financiera en la Ciudad de Cuenca - Ecuador Luis Tobar Pesántez, Universidad Politécnica Salesiana Santiago Solano Gallegos, Universidad Politécnica Salesiana Innovar en el Sector Agrícola Como Alternativa de Desarrollo a las Empresas Familiares en el Estado de Michoacán, México Mario Chávez Zamora, Universidad Michoacana de San Nicolás de Hidalgo Ma Hilda Rodales Trujillo, Universidad Michoacana de San Nicolás de Hidalgo Los Fallos del Sector Formal Contribuyen a Crear Empresas en el Sector Informal Juan López Vera, Universidad de Guayaquil Rafael Apolinario Quintana, Universidad de Guayaquil Otto Villaprado Chávez, Universidad de Guayaquil Franklin González, Universidad de Guayaquil Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 23 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) INTERNET SESSION ROOM: Savoy PROGRAM 2017 TIME: CONTINUOUS SESSION TRACK FINANCE, ECONOMICS SESSION CHAIR Mercedes Jalbert, The IBFR SPANISH La Actividad de los Operadores de Banca Seguros Vinculados: Retribución por su Asesoramiento No Objetivo Miguel Ángel Latorre Guillem, Universidad Católica de Valencia "San Vicente Mártir" Inversión Extranjera Como Solución a los Problemas Fundamentales Que Hacen Ineficiente la Agricultura en Cuba Ginette Garrido Bencomo, Universidad de La Habana Roger Lopez Lemus, Universidad de La Habana El Crédito Como Instrumento Financiero de Desarrollo de la Zona 6 con el Aporte de las Cooperativas de Ahorro y Crédito del Segmento 1. Verónica N. Espinoza Farfán, Universidad Politécnica Salesiana Jorge Luis García Bacuilima, Universidad Politécnica Salesiana Análisis de la Evolución de las Acciones de Empresas Energéticas Petroleras y su Relación con las Variables Macroeconómicas, Observadas en el Panel Merval de Buenos Aires en el Período 2011-2015 Mario Luis Perossa, Universidad Maimonides Alejandra Marinaro, Universidad Maimonides Walter Velardez, Universidad Maimonides INTERNET SESSION ROOM: Savoy TIME: CONTINUOUS SESSION TRACK TOURISM, PUBLIC ADMINISTRATION SESSION CHAIR Mercedes Jalbert, The IBFR SPANISH Plan de Modernización de las Aduanas 2007-2012 y su Impacto en la Operación y Recaudación de la Aduana de Manzanillo Oscar Bernardo Reyes Real, Universidad de Colima Cesar Corona Pacheco, Universidad de Guadalajara José Asunción Corona Dueñas, Universidad de Guadalajara Luis Lenin Herrera Díaz De León, Universidad Autónoma de Aguascalientes Propuesta Metodológica para el Análisis de las Actitudes Hacia los Mensajes Visuales de Conservación en Destinos de Sol y Playa Alejandro Alvarado Herrera, Universidad de Quintana Roo Brenda Olivares Banderas, Universidad de Quintana Roo Gobierno Responsable: El Derecho de Acceso a la Información Pública en México Luis Enrique Concepción Montiel, Universidad Autónoma de Baja California Mónica Fernanda Aranibar, Universidad Autónoma de Baja California Sergio Manuel Ramos Navarro, Congreso del Estado de Baja California Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 24 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) INTERNET SESSION ROOM: Savoy PROGRAM 2017 TIME: CONTINUOUS SESSION TRACK BUSINESS EDUCATION SESSION CHAIR Mercedes Jalbert, The IBFR SPANISH Características Personales Que Determinan la Percepción del Clima Organizacional: Aplicación del Modelo Probit Multivalente para una Institución de Educación Superior Jesús Guillermo Sotelo Asef, Universidad Juárez del Estado de Durango, Universidad Politécnica de Durango Guillermo Antonio Romero Luján, Universidad Politécnica de Durango Las Dificultades de la Asociatividad en Mujeres Rurales. ¿Cuál Es el Rol de las Universidades? Gabriela Isabel Araujo Ochoa, Universidad Politécnica Salesiana Jorge Luis García Bacuilima, Universidad Politécnica de Madrid Javier Cabrera Mejía, Universidad Católica de Cuenca Las Competencias Laborales y las Empleabilidad de las Personas con Relación a la Educación Continua Dagoberto Rodriguez C., Universidad de Guayaquil Elías Ortiz Morejón, Universidad de Guayaquil Carlos Orellana Intriago, Universidad de Guayaquil Competencias en Conocimientos, Habilidades y Actitudes Profesionales Impartidas a los Egresados de Contaduría Pública en la Universidad de Montemorelos Omar Arodi Flores Laguna, Universidad de Montemorelos Karla Liliana Haro-Zea, Benemérita Universidad Autónoma de Puebla Karla Saraí Basurto Gutiérrez, Universidad de Montemorelos INTERNET SESSION ROOM: Savoy TIME: CONTINUOUS SESSION TRACK MANAGEMENT SESSION CHAIR Mercedes Jalbert, The IBFR SPANISH Identificando Problemas y Objetivos de Gestión en Áreas Protegidas Mediterráneas Como Base de Trabajo para la Gestión Colaborativa Mónica De Castro, Universidad Internacional de La Rioja Factores Que Influyen en el Aseguramiento de Ingresos en Pequeñas y Medianas Empresas Orientadas a Proyectos de Software Lianet Cabrera Rodríguez, Instituto de Investigaciones Porcinas Roberto García Vacacela, Universidad Católica Santiago de Guayaquil Iliana Pérez Pupo, Laboratorio de Investigaciones en Gestión Empresarial Pedro Yobanis Piñero Pérez, Laboratorio de Investigaciones en Gestión Empresarial Competencias y Estilos de Liderazgo de los Gerentes Hoteleros en Mexicali, B.C. Elda Areli Luque, Universidad Autónoma de Baja California Cinthia Irene Carrazco Soto, Universidad Autónoma de Baja California Marcela Reyes Pazos, Universidad Autónoma de Baja California Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 25 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) INTERNET SESSION ROOM: Savoy PROGRAM 2017 TIME: CONTINUOUS SESSION TRACK MARKETING, MANAGEMENT SESSION CHAIR Mercedes Jalbert, The IBFR SPANISH Propuesta de Organización de la Gestión Comercial en las Empresas Cubanas Yanay Suárez Chang, Universidad de Las Ciencias Informáticas Marilú López Chang, Centro Nacional de Electromagnetismo Aplicado Análisis Espacial de los Factores de las Mipymes en las Regiones del Estado de Guanajuato, México Martín Romero Castillo, Escuela Nacional de Estudios Superiores Unidad León, Universidad Nacional Autónoma de México Nivel de Relación del Compromiso Organizacional con la Comunicación Organizacional y la Satisfacción Laboral en el Hotel Punta Morro Erik Ocon Cedillo, Universidad Autónoma de Baja California María Concepción Ramírez Barón, Universidad Autónoma de Baja California Paulina Flores Martínez, Universidad Autónoma de Baja California Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 26 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Onsite Sessions Registered and paid attendees are welcome to attend any and all of the onsite sessions. Bolded author names indicate the presenting author(s). ROOM: Virginia City II TIME: JANUARY 3, 2017, TUESDAY 8:00 - 9:50 SESSION TRACK BUSINESS EDUCATION SESSION CHAIR Gorgonio Segovia Febronio, Universidad Pedagógica Nacional Unidad Ajusco SPANISH Satisfacción del Alumno en una Institución de Educación Superior Mexicana Cinthia Irene Carrazco Soto, Universidad Autónoma de Baja California Rafael Ernesto Carranza Prieto, Universidad Autónoma de Baja California Silvia Hernández Solís, Universidad Autónoma de Baja California Sonia Elizabeth Maldonado-Radillo, Universidad Autónoma de Baja California Influencia de la Empleabilidad de los Egresados de las Instituciones de Educación Superior en el Ecuador en Base a las Competencias Franklin López Vera, Universidad de Guayaquil Christian Moreno Rodriguez, Universidad de Guayaquil Johnny Campoverde López, Universidad de Guayaquil Competencias Requeridas por el Empleador de Profesionales de la Contaduría Pública, Caso Benemérita Universidad Autónoma de Puebla María De Jesús Ramírez Domínguez, Benemérita Universidad Autónoma de Puebla Maricela Reséndiz Ortega, Benemérita Universidad Autónoma de Puebla Blanca Hortensia Morales Vázquez, Benemérita Universidad Autónoma de Puebla Martha Elva Reséndiz Ortega, Benemérita Universidad Autónoma de Puebla Ruben Calderón López, Benemérita Universidad Autónoma de Puebla ROOM: Virginia City III TIME: JANUARY 3, 2017, TUESDAY 8:00 - 9:50 SESSION TRACK MANAGEMENT, MARKETING, TOURISM SESSION CHAIR Gerardo Gabriel Alfaro Calderón, Universidad Michoacana de San Nicolás de Hidalgo SPANISH Innovación-Adecuación en el Ecoturismo Indígena de México Rosa María Velázquez-Sánchez, Universidad Autónoma Benito Juárez de Oaxaca María De Lourdes Vázquez Arango, Universidad Autónoma Benito Juárez de Oaxaca Eric Amín Ramírez Castillo, Universidad Autónoma Benito Juárez de Oaxaca Jesús Gómez-Velázquez, Universidad Autónoma Benito Juárez de Oaxaca Femvertising: El Discurso de Empoderamiento de las Mujeres en Campañas Publicitarias Globales Emilio Carrillo Ojeda, Universidad Autónoma de Durango El Comercio Electrónico a Través de Estrategias Empresariales en el Ecuador Melvin López Franco, Universidad de Guayaquil Janina Arteaga Cisneros, Universidad de Guayaquil Ingrid Toala Rocuano, Universidad de Guayaquil Diagnóstico de la Industria Vinícola en el Valle de Guadalupe, B.C. México Saúl Méndez Hernández, Universidad Autónoma de Baja California Guillermo Amaya Parra, Universidad Autónoma de Baja California Lizzette Velasco Aulcy, Universidad Autónoma de Baja California Jesús Salvador Ruiz Carvajal, Universidad Autónoma de Baja California Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 27 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Carson City I PROGRAM 2017 TIME: JANUARY 3, 2017, TUESDAY 8:00 - 9:50 SESSION TRACK ACCOUNTING, FINANCE SESSION CHAIR Chandrasekhar Putcha, California State University, Fullerton ENGLISH Analysis of the Bankruptcy Potential Using Financial Distress Model of Springate and Zmijewski Model in Banking Sub-sector Companies Listed at Indonesian Stock Exchange Francis M. Hutabarat, Universitas Advent Indonesia Christopther Barry James Aritonang, Standard Chartered Bank Casual Relationships between Developed and European Emerging Stock Markets Melik Kamisli, Bilecik Seyh Edebali University Tuba Sevil, Anadolu University Serap Kamisli, Bilecik Seyh Edebali University Guven Sevil, Anadolu University Fatih Temizel, Anadolu University Financial Expertise on Audit Committees of Loan Applicants: An Experiment to Test the Effects on Lending Decisions Arnold Schneider, Georgia Institute of Technology Optimal Deductible Amount for Earthquake Insurance Chandrasekhar Putcha, California State University, Fullerton Yi Jiang, California State University, Fullerton Yue Liu, California State University, Fullerton Amir Filsoof, Filsoof Agency Maryam Rezvani, Rezvani Insurance Agency Vineet Penumarthy, Illinois Institute of Technology ROOM: Virginia City II TIME: JANUARY 3, 2017, TUESDAY 10:00 - 11:50 SESSION TRACK BUSINESS EDUCATION SESSION CHAIR María De Lourdes Vázquez Arango, Universidad Autónoma Benito Juárez de Oaxaca SPANISH La Incidencia de los Simuladores de Negocios en la Toma de Decisiones Gerenciales Erick Paul Murillo Delgado, Universidad Católica Santiago de Guayaquil Christian Wladimir Bermúdez Gallegos, Universidad Católica Santiago de Guayaquil Joselyne Madeline Márquez Aguilar, Universidad Católica Santiago de Guayaquil Miyud Andrea Diaz Silva, Universidad Católica Santiago de Guayaquil Estimación de la Tasa de Retorno de la Educación para el Estado de Oaxaca, México Alaii Mozo Mozo, Universidad Anáhuac Oaxaca Martin Alberto Rodríguez Brindis, Universidad Anáhuac Oaxaca El Sociodrama Como una Estrategia de Enseñanza-aprendizaje en la Formación de Administradores Educativos en la Universidad Pedagógica Nacional Unidad Ajusco Gorgonio Segovia Febronio, Universidad Pedagógica Nacional Unidad Ajusco Motivación Interna de los Emprendedores en el Proceso de Incubación Empresarial Susana Margarita Ibars Hernández, Instituto Tecnológico de Veracruz Elsa Elena Corona Mayoral, Instituto Tecnológico de Veracruz Perfecto Gabriel Trujillo Castro, Instituto Tecnológico de Veracruz Adalberto Torreblanca Zorrilla, Instituto Tecnológico de Veracruz Blanca Esthela Zazueta Villavicencio, Instituto Tecnológico de Agua Prieta Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 28 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Virginia City III PROGRAM 2017 TIME: JANUARY 3, 2017, TUESDAY 10:00 - 11:50 SESSION TRACK MANAGEMENT, PUBLIC ADMINISTRATION SESSION CHAIR Rosa María Velázquez-Sánchez, Universidad Autónoma Benito Juárez de Oaxaca SPANISH Liderazgo Aplicado en el Registro Agrario Nacional (RAN) Delegación Oaxaca y su Relación con el Clima Organizacional con Orientación a Resultados Ana Luz Ramos Soto, Universidad Autónoma Benito Juárez de Oaxaca Fabiola Salinas Hernández, Dirección General de Educación Tecnológica Industrial Jhovany Omar Cabrera Ramos, Universidad Autónoma Benito Juárez de Oaxaca Disponibilidad del Agua en Empresas Agrícolas del Valle de San Quintín, Baja California Lizzette Velasco Aulcy, Universidad Autónoma de Baja California Veronica De La O Burrola, Universidad Autónoma de Baja California Jesus Salvador Ruiz Carvajal, Universidad Autónoma de Baja California Luis Alberto Morales Zamorano, Universidad Autónoma de Baja California Factores Que Determinan los Procesos de Gestión en las Empresas de Economía Solidaria Oscar Hernán López Montoya, Universidad del Tolima José Rodrigo Cática Barbosa, Universidad del Tolima Mercedes Parra Álviz, Universidad del Tolima Análisis de las Variables de Innovación Aplicando Data Envelopment Analysis Gerardo Gabriel Alfaro Calderón, Universidad Michoacana de San Nicolás de Hidalgo Víctor Gerardo Alfaro García, Universitat de Barcelona Rodrigo Gómez Monge, Universidad Michoacana de San Nicolás de Hidalgo ROOM: Carson City I TIME: JANUARY 3, 2017, TUESDAY 10:00 - 11:50 SESSION TRACK ECONOMICS, FINANCE SESSION CHAIR Mukesh Chauhan, PG Govt. College Sector-46, Chandigarh Impact of Foreign Direct Investment on Indian Economy Mukesh Chauhan, PG Govt. College Sector-46, Chandigarh ENGLISH The Cross-Section of Asset Returns and Downside Risk Usman M. Umer, Anadolu University Guven Sevil, Anadolu University Market-based Executive Compensation Under Endogenous Information Acquisition Guangsug Hahn, Postech Joon Yeop Kwon, Postech Bank Health Performance: An Analysis of Banks in Indonesia Using Camel Ratio and Market Value Ratio of Banks Listed at Indonesian Stock Exchange Darwin Simanjuntak, Universitas Esa Unggul Francis M. Hutabarat, Universitas Advent Indonesia An Absence of Transparency: The Charitable Contributions of US Public Corporations S. Douglas Beets, Wake Forest University Mary Beets, Clark Enterprises, Inc. Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 29 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Carson City II PROGRAM 2017 TIME: JANUARY 3, 2017, TUESDAY 10:00 - 11:50 SESSION TRACK MARKETING SESSION CHAIR Harmeen Soch, I. K. Gujral Punjab Technical University ENGLISH Outsourcing In-bound Call Centers: Impact on Customers’ Service Experience Krishna Govender, University of Kwazulu-Natal Luxury Brands of Beauty and Personal Care Products: How Social Class Influence Consumers’ Luxury Value Perception in Indonesia Annisa Thabiina Ansari, University of Aberdeen Development and Validation of a Measure of Respect in the Marketplace Hakan Cengiz, Karabuk University Carolyn Costley, Florida Gulf Coast University Moderating Role of Engagement on the Relationship between Negatively-Valenced Word of Mouth and Loyalty Harmeen Soch, I. K. Gujral Punjab Technical University Priyanka Kaushik, I. K. Gujral Punjab Technical University ROOM: Virginia City II TIME: JANUARY 3, 2017, TUESDAY 1:00 - 2:50 SESSION TRACK ACCOUNTING, ECONOMICS SESSION CHAIR Maria Fernanda Robles Montaño, Universidad de Sonora SPANISH Innovación y Desarrollo Regional en México José Isabel Urciaga-García, Universidad de La Salle Bajío, A.C. José Julio Carpio Mendoza, Universidad de La Salle Bajío, A.C. Pascual Rodríguez Sánchez, Universidad de La Salle Bajío, A.C. Optimización de la Función de Utilidad de la Demanda de Activos Financieros Lilia Alejandra Flores Castillo, Universidad Tecnológica de La Mixteca Conrado Aguilar Cruz, Universidad Tecnológica de La Mixteca Cooperativas de Ahorro y Crédito y su Incidencia con el Control Interno en la Ciudad de Guayaquil Melvin López Franco, Universidad de Guayaquil Janina Arteaga Cisneros, Universidad de Guayaquil Lizbeth Sánchez León, Universidad de Guayaquil Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 30 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Virginia City III PROGRAM 2017 TIME: JANUARY 3, 2017, TUESDAY 1:00 - 2:50 SESSION TRACK MANAGEMENT, MARKETING SESSION CHAIR Jovita Georgina Neri Vega, Universidad Autónoma de Querétaro SPANISH Factores de Liderazgo en los Negocios de Nueva Creación en el Área Metropolitana de la Ciudad de México Tadeo Armando Barrón López, UAEM UAPCI Oscar Pérez Corona, UVM Hispano Costos Financieros de la No Calidad por Aumento de la Estancia Hospitalaria Brigid Stefanie Sánchez Alvarado, Hospital Universitario Clínica San Rafael Juan Pablo Robayo Piñeros, Hospital San Carlos Yuber Liliana Rodríguez-Rojas, Convenio Universidad Santo Tomás - ICONTEC Procedimiento de Implementación para un Proyecto de Mercadotecnia Social Abraham Espejo Martínez, Universidad Autónoma Benito Juárez de Oaxaca Carmen Eloísa Cruz Robles, Universidad Autónoma Benito Juárez de Oaxaca Ana Luz Ramos Soto, Universidad Autónoma Benito Juárez de Oaxaca Competitividad en Empresas Agrícolas del Valle de San Quintín, Baja California Lizzette Velasco Aulcy, Universidad Autónoma de Baja California Veronica De La O Burrola, Universidad Autónoma de Baja California Virginia Guadalupe López Torres, Universidad Autónoma de Baja California Luis Ramón Moreno Moreno, Universidad Autónoma de Baja California ROOM: Carson City I TIME: JANUARY 3, 2017, TUESDAY 1:00 - 2:50 SESSION TRACK ECONOMICS, FINANCE SESSION CHAIR Bienvenido S. Cortes, Pittsburg State University ENGLISH Relationships among Realized Volatilities of Turkish Industrial Goods Stock Index, Oil Price Volatility and S&P 500 Stock Index Alp Polat, Bilecik Seyh Edebali University Guven Sevil, Anadolu University The Impact of SBA Lending Activity on Micropolitan Statistical Areas in the U.S. Southeast Bienvenido S. Cortes, Pittsburg State University Zheng Yao Ooi, Pittsburg State University Empirical Analysis of Real Credit Risk Data Giuseppe Di Biase, University G. DAnnunzio, Chieti, Italy Islamic Crowdfunding: A Comparative Analytical Study on Halal Financing Sentot Imam Wahjono, Universiti Teknikal Malaysia Melaka Anna Marina, Universitas Muhammadiyah Surabaya Widayat Widayat, Universitas Muhammadiyah Malang Muhammad Nasir, Universitas Syiah Kuala Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 31 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Carson City II PROGRAM 2017 TIME: JANUARY 3, 2017, TUESDAY 1:00 - 2:50 SESSION TRACK MANAGEMENT, MARKETING SESSION CHAIR Iris Maria Velez Osorio, Universidad Cooperativa de Colombia Cali Sur ENGLISH Value Creation in Colombian Industries Iris Maria Velez Osorio, Universidad Cooperativa de Colombia Cali Sur When Media Multitasking Doesn't Need to Hurt! Robert Angell, Cardiff University Improving Business Strategy to Attract the Urban Middle-class Millennial Consumer in Indonesia Wia Siti Kaswiati, University of Aberdeen ROOM: Virginia City II TIME: JANUARY 3, 2017, TUESDAY 3:00 - 4:50 SESSION TRACK FINANCE SESSION CHAIR José Isabel Urciaga-García, Universidad de La Salle Bajío, A.C. SPANISH Modelación del Riesgo del Mercado: El Caso de la Papa Negra en Bogotá Manuel Guillermo López Pita, Corporación Universitaria Minuto de Dios Crédito Educativo de Sonora, una Alternativa para el Financiamiento Educativo de Nivel Superior Maria Fernanda Robles Montaño, Universidad de Sonora Comportamiento de las Exportaciones Mexicanas Ante la Depreciación del Peso Mexicano 2014-2016 Mario Alberto Lagunés Pérez, Universidad Popular Autónoma del Estado de Puebla ROOM: Virginia City III TIME: JANUARY 3, 2017, TUESDAY 3:00 - 4:50 SESSION TRACK LAW, MANAGEMENT SESSION CHAIR Brigid Stefanie Sánchez Alvarado, Hospital Universitario Clínica San Rafael La Innovación en los Centros Comerciales y su Impacto en el Desarrollo Regional José Julio Carpio Mendoza, Universidad de La Salle Bajío, A.C. SPANISH La Innovación y Creatividad del Diseñador Gráfico dentro de la Cadena de Valor Emilio Carrillo Ojeda, Universidad Autónoma de Durango Modelo Pedagógico en la Percepción de los Estudiantes de los Programas de Administración de Empresas de las Universidades del Capitulo Centro de la Asociación Colombiana de Facultades de Administración José Rodrigo Cática Barbosa, Universidad del Tolima Mercedes Parra Álviz, Universidad del Tolima Fabio Mejía Zambrano, Universidad del Tolima La Constitucionalización del Arraigo y su Contravención al Principio de Progresividad de los Derechos Humanos Honorio Antonio García, Universidad Autónoma Benito Juárez de Oaxaca Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 32 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Carson City I PROGRAM 2017 TIME: JANUARY 3, 2017, TUESDAY 3:00 - 4:50 SESSION TRACK BUSINESS EDUCATION SESSION CHAIR Ana Luz Ramos Soto, Universidad Autónoma Benito Juárez de Oaxaca SPANISH Preparación y Presentación de un Curso Presencial y Grupal de Acuerdo al Estándar Eco217 de la SEP Jovita Georgina Neri Vega, Universidad Autónoma de Querétaro Aarón Iván González Neri, Universidad Autónoma de Querétaro Rafael Albertti González Neri, Universidad Tecnológica de San Juan del Río Héctor Miguel González Neri, Universidad Autónoma de Querétaro El Fomento de la Responsabilidad Social en la Formación de Estudiantes Que Cursan Licenciaturas de las Ciencias Económico-Administrativas, por Medio de la Implementación de Proyectos Socioformativos, en la Ciudad de Tijuana, Baja California, México David Omar Pérez Solórzano, Centro de Enseñanza Técnica y Superior El Modelo Talento Emprendedor, una Herramienta para Detonar el Emprendimiento en Alumnos del Tecnológico Nacional de México Blanca Esthela Zazueta Villavicencio, Instituto Tecnológico de Agua Prieta Eduardo Rodríguez Leyva, Instituto Tecnológico de Agua Prieta Susana Margarita Ibars Hernández, Instituto Tecnológico de Veracruz María Guadalupe Cabrera Rosales, Instituto Tecnológico de Agua Prieta ENGLISH ROOM: Carson City II TIME: JANUARY 3, 2017, TUESDAY 3:00 - 4:50 SESSION TRACK PUBLIC ADMINISTRATION, TOURISM SESSION CHAIR Jesús Gómez-Velázquez, Universidad Autónoma Benito Juárez de Oaxaca Tourism and Political Instability: An Un-symbiotic Relationship Anastasios Zopiatis, Cyprus University of Technology Antonis Theocharous, Cyprus University of Technology Neophytos Lambertides, Cyprus University of Technology Christos Savva, Cyprus University of Technology Measuring Community Benefit Across Hospital Ownership Categories James Goodpasture, Tarleton State University Tourism Failure and Social Problems, a Comparative Analysis between India and Mexico Kanchan Fulmali, University of Mumbai Jesús Gómez-Velázquez, Universidad Autónoma Benito Juárez de Oaxaca Rosa María Velázquez-Sánchez, Universidad Autónoma Benito Juárez de Oaxaca Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 33 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Virginia City II PROGRAM 2017 TIME: JANUARY 4, 2017, WEDNESDAY 8:00 - 9:50 SESSION TRACK ACCOUNTING, ECONOMICS, FINANCE SESSION CHAIR Erika Granillo Martínez, Universidad Popular Autónoma del Estado de Puebla SPANISH Criptomonedas, Como Oportunidad de Negocio de Microempresas del Sector Secundario en la Zona Oriente del Estado de México Ginger Amairany Suárez Ramos, Centro Universitario UAEM Amecameca Abraham Sánchez Gil, Centro Universitario UAEM Amecameca Omar Ernesto Terán Varela, Centro Universitario UAEM Amecameca Transferencia de Tecnología y su Relación con la Productividad de las Incubadoras de Empresas en las Universidades Tecnológicas de México Norma Leticia Vizcarra Vizcarra, Universidad Tecnológica de Tijuana Santiago González Velásquez, Universidad Tecnológica de Tijuana Dora Rocío Guerrero Muñoz, Universidad Tecnológica de Tijuana NIC 02: Aplicación en Empresas Industriales de la Ciudad de Guayaquil Nuria Zambrano Camacho, Universidad de Guayaquil Lizbeth Sánchez León, Universidad de Guayaquil Mariuxi Miguez Gómez, Universidad de Guayaquil ROOM: Virginia City III TIME: JANUARY 4, 2017, WEDNESDAY 8:00 - 9:50 SESSION TRACK MANAGEMENT, TOURISM SESSION CHAIR Omar Leonardo Valladares Icedo, Universidad Autónoma de Baja California SPANISH Diagnóstico del Uso de las Tic´s en Empresas Turísticas de la Ciudad de Playas de Rosarito, México Martha Ofelia Lobo Rodríguez, Universidad Autónoma de Baja California Carlos Alberto Flores Sánchez, Universidad Autónoma de Baja California Issac Cruz Estrada, Universidad Autónoma de Baja California Jorge Quiroz Félix, Universidad Estatal de Sonora Impacto de la Escolaridad en la Satisfacción Laboral y el Compromiso Organizacional en la Industria Maquiladora del Estado de Zacatecas Eduardo Alejandro Carmona, Universidad Autónoma de Zacatecas Rubén Chávez Cháirez, Universidad Autónoma de Zacatecas Sergio Humberto Palomo Juárez, Universidad Autónoma de Zacatecas Potencial del Aprovechamiento Turístico del Chile Habanero de la Península de Yucatán Ana Lilia Carvajal Serrato, Universidad de Quintana Roo Turismo y su Crecimiento Económico a Través del Dinero Electrónico Franklin López Vera, Universidad de Guayaquil Christian Moreno Rodriguez, Universidad de Guayaquil Johnny Campoverde López, Universidad de Guayaquil Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 34 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Carson City I PROGRAM 2017 TIME: JANUARY 4, 2017, WEDNESDAY 8:00 - 9:50 SESSION TRACK ECONOMICS, FINANCE SESSION CHAIR John Theodore, JDT Management Consultants ENGLISH Reputational Risk Measurement: Brazilian Banks Luiz Alberto D´Ávila de Araújo, Banco Do Brasil S.A.. Fernando da Silva Vinhado, Universidade Católica de Brasília Non-Performing Assets in India Banking Industry: Causes, Effects and Solutions Mukesh Chauhan, PG Govt. College Sector-46, Chandigarh Raul Prebisch and the Current State of Economic Development of Guatemala John Theodore, JDT Management Consultants Cash Cycle: A Cross-country Analysis Abu Jalal, Suffolk University Shahriar Khaksari, Suffolk University ROOM: Virginia City II TIME: JANUARY 4, 2017, WEDNESDAY 10:00 - 11:50 SESSION TRACK ACCOUNTING, ECONOMICS SESSION CHAIR Nuria Zambrano Camacho, Universidad de Guayaquil SPANISH Competitividad de la Producción en el Sector Pesquero Mexicano: El Caso del Atún Jorge Quiroz Félix, Universidad Estatal de Sonora Manuel De Jesús Barra Valenzuela, Universidad Estatal de Sonora Julio Alfonso Merino Payan, Universidad Estatal de Sonora Martha Ofelia Lobo Rodríguez, Universidad Autónoma de Baja California Inclusión de Modelos Probabilísticos para la Toma de Decisiones en el Área de Planificación de la Demanda y Abastecimiento Dentro de Bombas Suarez SA de CV Jose Luis Gaona Tilihuit, Universidad Popular Autónoma del Estado de Puebla Melanie Andrade Cortés, Universidad Popular Autónoma del Estado de Puebla Diana Sanchez Partida, Universidad Popular Autónoma del Estado de Puebla José Luís Martínez Flores, Universidad Popular Autónoma del Estado de Puebla Dinero Electrónico: Beneficios Tributarios Álvaro Rivera Guerrero, Universidad de Guayaquil Félix Hablich Sánchez, Universidad de Guayaquil Logan Berni Morán, Universidad de Guayaquil Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 35 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Virginia City III PROGRAM 2017 TIME: JANUARY 4, 2017, WEDNESDAY 10:00 - 11:50 SESSION TRACK BUSINESS EDUCATION SESSION CHAIR Christian Moreno Rodriguez, Universidad de Guayaquil SPANISH Sofía: Plataforma Web para la Comercialización y Distribución de Servicios y Productos de Editoriales Universitarias en Cuba Nuris Rodríguez Vazquez, Universidad de Las Ciencias Informáticas Capacidades Financieras en los Jóvenes Universitarios de Primeros Semestres en la Institución Universitaria Esumer Eduardo Alexander Duque Grisales, Institución Universitaria Esumer Juan David Gonzalez Ruiz, Institución Universitaria Esumer Laura Marcela Londoño Vasquez, Institución Universitaria Esumer John Dairo Ramírez Aristizábal, Institución Universitaria Esumer Análisis del Tráfico Dentro de un Centro Comercial Erika Granillo Martínez, Universidad Popular Autónoma del Estado de Puebla Rogelio González Velázquez, Benemérita Universidad Autónoma de Puebla María Beatríz Bernabé Loranca, Benemérita Universidad Autónoma de Puebla José Luís Martínez Flores, Universidad Popular Autónoma del Estado de Puebla Caso de Estudio: Esfuerzo Emprendedor de una Compañía de Jóvenes Consultores Diego Alejandro Valladares Reyes, Universidad Nacional Autónoma de México Margarita Ramírez Torres, Universidad Autónoma de Baja California Omar Leonardo Valladares Icedo, Universidad Autónoma de Baja California ROOM: Carson City I TIME: JANUARY 4, 2017, WEDNESDAY 10:00 - 11:50 SESSION TRACK FINANCE SESSION CHAIR Kun Huang, Hanken School of Economics ENGLISH Effect of Interim Financial Reporting on Stock Return and Volume of Share Traded of Selected Cement Companies in India Mukesh Chauhan, PG Govt. College Sector-46, Chandigarh Is Foreign-currency Denominated Debt Performance Enhancing? Evidence from French Non-financial Firms Salma Mefteh-Wali, ESSCA School of Management Marie-Josephe Rigobert, EDC Business School Paris Calibration of Hybrid Model and Arbitrage-free Implied Volatility Surface Kun Huang, Hanken School of Economics Interdependence of Domestic Financial Structure and Cross-border Funds Flow After Global Financial Crisis Hiroshi Yutani, Kwansei Gakuin University Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 36 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Carson City II PROGRAM 2017 TIME: JANUARY 4, 2017, WEDNESDAY 10:00 - 11:50 SESSION TRACK BUSINESS EDUCATION, MANAGEMENT, MIS SESSION CHAIR Daniel Folkinshteyn, Rowan University ENGLISH How to Be Successful Senior Financial Systems Analyst Mitch Kramer From Bit Valley to Bitcoin: The NASDAQ Odyssey Mark Lennon, California University of Pennsylvania Daniel Folkinshteyn, Rowan University The Rise of HR Analytics: A Preliminary Exploration Dag Øivind Madsen, University College of Southeast Norway Kåre Slåtten, University College of Southeast Norway Using Higher-order Neural Networks to Detect Financial Statements Fraud Selma Boumediene, Montana State University Billings Salem Lotfi Boumediene, Montana State University Billings ROOM: Virginia City II TIME: JANUARY 4, 2017, WEDNESDAY 2:00 - 3:50 SESSION TRACK ACCOUNTING, ECONOMICS SESSION CHAIR Rosendo Martínez Jiménez, Universidad Autónoma Benito Juárez de Oaxaca SPANISH Análisis Entre el Desarrollo Financiero y Consumo de Energía: El Caso de México (1971-2014) Mario Gómez Aguirre, Universidad Michoacana de San Nicolás de Hidalgo José Carlos Rodríguez Chávez, Universidad Michoacana de San Nicolás de Hidalgo Una Mirada Crítica al Valor Futuro de las IFRS Ante la Posibilidad de Disolución de la Unión Europea y su Impacto en Chile Jorge Barra Gajardo, Universidad de Valparaíso Dominique Garrido Araya, Universidad de Valparaíso El Control Interno Dentro de las Cooperativas de Transporte en el Ecuador Nuria Zambrano Camacho, Universidad de Guayaquil Ingrid Toala Rocuano, Universidad de Guayaquil Félix Hablich Sánchez, Universidad de Guayaquil Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 37 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Virginia City III PROGRAM 2017 TIME: JANUARY 4, 2017, WEDNESDAY 2:00 - 3:50 SESSION TRACK BUSINESS EDUCATION, MANAGEMENT SESSION CHAIR Azucena Leticia Herrera Aguado, Universidad Tecnológica de Puebla SPANISH La Valoración de Riesgos Proceso Relevante para el Logro de los Objetivos en los Ranchos Marinos de Engorda de Atún Aleta Azul en Baja California José De Jesús Moreno Neri, Universidad Autónoma de Baja California María Del Mar Obregón Angulo, Universidad Autónoma de Baja California Santiago Alejandro Arellano Zepeda, Universidad Autónoma de Baja California Confiabilidad y Validez del Instrumento de Medición de la Relación Entre Empowerment Psicológico y Compromiso Organizacional Olegario Villa Hernández, Universidad Autónoma de Ciudad Juárez Blanca Lidia Márquez Miramontes, Universidad Autónoma de Ciudad Juárez Municipalización de la Gestión Educativa en el Perú: Una Experiencia de Cambio Esterfilia Alama Sono, Universidad César Vallejo Propuesta de un Sistema de Pensiones y Jubilaciones para la Universidad Michoacana Jaqueline Toscano Galeana, Universidad Michoacana de San Nicolás de Hidalgo Salvador Antelmo Casanova Valencia, Universidad Michoacana de San Nicolás de Hidalgo Norma Laura Godínez Reyes, Universidad Michoacana de San Nicolás de Hidalgo Argelia Calderón Gutiérrez, Universidad Michoacana de San Nicolás de Hidalgo ENGLISH ROOM: Carson City I TIME: JANUARY 4, 2017, WEDNESDAY 2:00 - 3:50 SESSION TRACK ECONOMICS, FINANCE SESSION CHAIR Giovanni Pagliardi, Essec Business School, Paris Your Vote and Your Confidence Matter: How to Explain and Exploit International Stock Market Comovements? Giovanni Pagliardi, Essec Business School, Paris Residential Electricity Demand in Korea Sukwan Jung, Changwon National University Evaluating the Performance of Socially Responsible Mutual Funds Ajay Samant, Illinois State University Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 38 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Carson City II PROGRAM 2017 TIME: JANUARY 4, 2017, WEDNESDAY 2:00 - 3:50 SESSION TRACK LAW, MANAGEMENT, MARKETING SESSION CHAIR Benedict E. Dedominicis, Walden University ENGLISH Soft Power, Nationalistic Universalism and Climate Change: A Neoclassical Realist Analysis of Why South Korea Adopted a Carbon Cap and Trade System Benedict E. Dedominicis, Walden University Social Environment as a Part of Organizational Behavior in Four Institutions Eduardo Alejandro Carmona, Universidad Autónoma de Zacatecas Digital Marketing Strategies for Educational Programs Mary Beth McCabe, National University Richard Weaver, National University ROOM: Virginia City II TIME: JANUARY 4, 2017, WEDNESDAY 4:00 - 5:50 SESSION TRACK MANAGEMENT, PUBLIC ADMINISTRATION SESSION CHAIR Dominique Garrido Araya, Universidad de Valparaíso SPANISH Las Conexiones WIFI y los Dispositivos Móviles Como Plataforma Que Facilitan las Nuevas Maneras de Consumir Cultura y Educación en Cuba: Las Aplicaciones Móviles, Nuevas Tecnologías off Line en Cuba Orialy Misleymys Rivero Martínez, Cubarte, Centro de Informática en La Cultura Análisis de la Seguridad Social Proyecciones y Perspectivas Económicas y Sociales en el Sistema de Pensiones de la UABJO Rosendo Martínez Jiménez, Universidad Autónoma Benito Juárez de Oaxaca Ana Luz Ramos Soto, Universidad Autónoma Benito Juárez de Oaxaca Guillermo Trejo Carbajal, Universidad Autónoma Benito Juárez de Oaxaca Mauro Alberto Sánchez Hernández, Universidad Autónoma Benito Juárez de Oaxaca Los Colectivos Gastronómicos de Tijuana y Tecate, Baja California: Un Análisis de Emprendimiento Santiago González Velásquez, Universidad Tecnológica de Tijuana Norma Leticia Vizcarra Vizcarra, Universidad Tecnológica de Tijuana Francelia Polanco Mayorquin, Universidad Tecnológica de Tijuana La Implementación de un Sistema de Evaluación de la Gestión del Talento Humano, para Incrementar la Calidad en los Servicios Municipales Liliana Amador Angón, Universidad Veracruzana Mónica Karina González Rosas, Universidad Veracruzana Leonel Lara Serna, Universidad Veracruzana María Del Carmen García García, Universidad Veracruzana Andrés Rojo Pérez, Universidad del Golfo de México Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 39 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Virginia City III PROGRAM 2017 TIME: JANUARY 4, 2017, WEDNESDAY 4:00 - 5:50 SESSION TRACK MANAGEMENT, MARKETING SESSION CHAIR Jaqueline Toscano Galeana, Universidad Michoacana de San Nicolás de Hidalgo SPANISH Aplicación de la Herramienta Océano Azul Como Oportunidad de Negocio en Microempresas de Servicios en la Zona Oriente del Estado de México Fanny Torres Rivera, Centro Universitario UAEM Amecameca Omar Ernesto Terán Varela, Centro Universitario UAEM Amecameca Un Modelo de Perfil Para Gestión de Personal: “Diez Competencias del Docente de Posgrado” Azucena Leticia Herrera Aguado, Universidad Tecnológica de Puebla Análisis de Condiciones de Cierre de Mipymes Comerciales en la Zona Conurbada Zacatecas - Guadalupe en México Eduardo Alejandro Carmona, Universidad Autónoma de Zacatecas Edna Martha Rodriguez Mazoco, Universidad Tecnológica del Estado de Zacatecas Responsabilidad Social y Planeación Estratégica en Universidades Públicas de México Fany Thelma Solís Rodríguez, Universidad Autónoma de Ciudad Juárez Ana Karen Garduño Pérez, Universidad Autónoma de Ciudad Juárez ENGLISH ROOM: Carson City I TIME: JANUARY 4, 2017, WEDNESDAY 4:00 - 5:50 SESSION TRACK ACCOUNTING SESSION CHAIR Chuan-San Wang, National Taiwan University Are Upward Adjustments Larger Than Downward Ones? Evidence for the Reliability of Fair Value Adjustments Chuan-San Wang, National Taiwan University Best Practices for Validation for an Upgrade or New ERP System Mitch Kramer ROOM: Carson City II TIME: JANUARY 4, 2017, WEDNESDAY 4:00 - 5:50 SESSION TRACK ACCOUNTING, ECONOMICS, FINANCE SESSION CHAIR Selma Boumediene, Montana State University Billings ENGLISH The Future of Retail Investing in the Evolving Peer to Peer Lending Market Emily Wood, University of Puget Sound R&D Capitalization, Fair Value and Earning Management: A Study of French Listed Companies Yosr Hrichi, University of Manouba Wided Bouaine, University of Manouba Salem Lotfi Boumediene, Montana State University Billings A Brief Statistical Overview of New York City's Labor Market and What It Potentially Portends for the Nation and Globally Justin A. Giordano, State University of NY-Empire State College Emmanuel Tabones, State University of NY-Empire State College Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 40 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) ROOM: Carson City I PROGRAM 2017 TIME: JANUARY 5, 2017, THURSDAY 8:00 - 9:50 SESSION TRACK ACCOUNTING, BUSINESS EDUCATION, FINANCE SESSION CHAIR Yin-Che Weng, Harbin Institute of Technology ENGLISH Limited Attention and Accounting Disclosure: Evidence from Baidu Search Intensity Yin-Che Weng, Harbin Institute of Technology Ke Xu, Harbin Institute of Technology Impact of Microeconomic and Loan-Specific Determinants on Non-Performing Loans in India: An Empirical Evidence Saniya Mirza, Chandragupt Institute of Management Patna Santosh Kumar, Chandragupt Institute of Management Patna Traversing the Publication Process Terrance Jalbert, University of Hawaii Hilo ROOM: Carson City II TIME: JANUARY 5, 2017, THURSDAY 8:00 - 9:50 SESSION TRACK ACCOUNTING, FINANCE, TOURISM SESSION CHAIR Álvaro Rivera Guerrero, Universidad de Guayaquil SPANISH Variables Determinantes en la Competitividad Vitivinícola de México y España América I. Zamora Torres, Universidad Michoacana de San Nicolás de Hidalgo Lesly L. Maravilla-Calderón, Universidad Michoacana de San Nicolás de Hidalgo Banca No Corresponsal: Estrategias e Importancia de la Banca Tradicional Álvaro Rivera Guerrero, Universidad de Guayaquil Elías Ortiz Morejón, Universidad de Guayaquil Mariuxi Miguez Gómez, Universidad de Guayaquil Competitividad por el Uso de la Energía Eléctrica en Gasolineras de la Franja Fronteriza Mexicali – Calexico César Sánchez Ocampo, Universidad Politécnica de Baja California Miriam Arlyn Tong Delgado, Universidad Politécnica de Baja California José Gabriel Canela González, Universidad Politécnica de Baja California Jorge Ignacio Anguiano Lizaola, Universidad Politécnica de Baja California Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 41 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 NON PRESENTING PARTICIPANTS We would like to especially thank the following individuals who will be attending the conference. We appreciate your support and contributions to the conference. Adebayo Segun Adeyemo, Dartcrete Ventures Sultan Alamoudi, Clark Atlanta University Maged Albatli, Long Island University - Brooklyn Abdurhman Alghamdi, Willamette University Ibrahim Alghamdi, Saudi Arabia Cultural Mission Ibrahim Alotaibi, Long Island University - Brooklyn Dalal Alotebi, University of Texas at Dallas Khaled Alsaib, Saudi Arabia Cultural Mission Metab Alsolami, University of Baltimore Tamara Bertelsen, Arapahoe Community College Yoel Esteban Duarte Alvarado, Inversiones Yoel Duarte Alvarado Mary Elba Milagros Forniel Abreu, Reposteria Mary Elba Arturo Gil Osorio, Universidad Anáhuac Oaxaca Toyin Christy Ijiola, Chrisland Schools Limited Ayinde Kolawole Saheed, Datastream Kwadwo Kusi-Appiah, Standard Newspapers and Magazines Ltd Monica Cristina Martinez y Alavez, Universidad Anáhuac Oaxaca Montserrat Molina Díaz, Universidad de Guadalajara Dejan Nedanoski, D One Accounting Ignacio Andres Prado Levano, Aeropuertos Andinos del Peru SA Rafael Arturo Sánchez Méndez, Universidad Anáhuac Oaxaca Silver Stein Segura Ramos, Universidad Anáhuac Oaxaca Miao Zhao, Roger Williams University Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 42 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 IBFR STAFF Mercedes Jalbert, Managing Editor and Conference Chair, The IBFR Terrance Jalbert, Editor in Chief, The IBFR Sonia Coto, Office Assistant, The IBFR Maritza Madriz, Spanish Liaison, The IBFR SESSION CHAIRS Serving as session chair is an important contribution to the conference event. We thank the following individuals for serving as session chair: Chandrasekhar Putcha, California State University, Fullerton Gorgonio Segovia Febronio, Universidad Pedagógica Nacional Unidad Ajusco Gerardo Gabriel Alfaro Calderón, Universidad Michoacana de San Nicolás de Hidalgo Mukesh Chauhan, PG Govt. College Sector-46, Chandigarh Harmeen Soch, I. K. Gujral Punjab Technical University María De Lourdes Vázquez Arango, Universidad Autónoma Benito Juárez de Oaxaca Rosa María Velázquez-Sánchez, Universidad Autónoma Benito Juárez de Oaxaca Bienvenido S. Cortes, Pittsburg State University Iris Maria Velez Osorio, Universidad Cooperativa de Colombia Cali Sur Maria Fernanda Robles Montaño, Universidad de Sonora Jovita Georgina Neri Vega, Universidad Autónoma de Querétaro Ana Luz Ramos Soto, Universidad Autónoma Benito Juárez de Oaxaca Jesús Gómez-Velázquez, Universidad Autónoma Benito Juárez de Oaxaca José Isabel Urciaga-García, Universidad de La Salle Bajío, A.C. Brigid Stefanie Sánchez Alvarado, Hospital Universitario Clínica San Rafael John Theodore, JDT Management Consultants Erika Granillo Martínez, Universidad Popular Autónoma del Estado de Puebla Omar Leonardo Valladares Icedo, Universidad Autónoma de Baja California Kun Huang, Hanken School of Economics Daniel Folkinshteyn, Rowan University Nuria Zambrano Camacho, Universidad de Guayaquil Christian Moreno Rodriguez, Universidad de Guayaquil Giovanni Pagliardi, Essec Business School, Paris Benedict E. Dedominicis, Walden University Rosendo Martínez Jiménez, Universidad Autónoma Benito Juárez de Oaxaca Azucena Leticia Herrera Aguado, Universidad Tecnológica de Puebla Chuan-San Wang, National Taiwan University Selma Boumediene, Montana State University Billings Dominique Garrido Araya, Universidad de Valparaíso Jaqueline Toscano Galeana, Universidad Michoacana de San Nicolás de Hidalgo Yin-Che Weng, Harbin Institute of Technology Álvaro Rivera Guerrero, Universidad de Guayaquil Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 43 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 AWARDS Academic Leadership Award This award is given in recognition of an ongoing commitment to faculty development and in appreciation of research support provided to the academic communities. Congratulations to: TO BE ANNOUNCED AT THE ONSITE EVENT Silver Award This award is given to recognize universities that have supported the Institute, its conferences and Journals continuously for a period of five or more years. TO BE ANNOUNCED AT THE ONSITE EVENT OUTSTANDING RESEARCH AWARD WINNERS The following papers have been awarded the Outstanding Research Award. Congratulations to the authors for their hard work and quality manuscripts. Winners of the Outstanding Research Award will be offered publication in one of our Journals. About 24 percent of submitted papers were given the Award. We offer our sincere congratulations to the award winners. TO BE ANNOUNCED AT THE ONSITE EVENT BEST IN SESSION AWARD WINNERS BEST IN SESSION (BISA) INTERNET SESSION WINNERS TO BE ANNOUNCED AT THE ONSITE EVENT BEST IN SESSION (BISA) ONSITE WINNERS TO BE ANNOUNCED AT THE ONSITE EVENT Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 44 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Index of Participants Adeyemo, Adebayo Segun ........................ 42 Aguilar Cruz, Conrado ............................ 30 Ahmed, Farhan..................................... 20 Alama Sono, Esterfilia ............................ 38 Alamoudi, Sultan .................................. 42 Albatli, Maged ..................................... 42 Alfaro Calderón, Gerardo Gabriel ...... 27, 29, 43 Alfaro García, Víctor Gerardo ................... 29 Alghamdi, Abdurhman ............................ 42 Alghamdi, Ibrahim ................................. 42 Alicea Rivera, Juan Carlos ....................... 13 Aljifri, Khaled ...................................... 13 Alotaibi, Ibrahim................................... 42 Alotebi, Dalal ...................................... 42 Alsaib, Khaled ...................................... 42 Al-Tamimi, Hussein ................................ 10 Alvarado Herrera, Alejandro ..................... 24 Álvarez Vega, Claudia Viviana ................... 22 Alzomaia, Turki ...................................... 8 Amador Angón, Liliana ............................ 39 Amaya Parra, Guillermo .......................... 27 Amba, Sekhar ...................................... 21 Andrade Cortés, Melanie ......................... 35 Angell, Robert ..................................... 32 Anguiano Lizaola, Jorge Ignacio ................. 41 Ansari, Annisa Thabiina ........................... 30 Anstine, Jeff ............................... 9, 10, 13 Antonio García, Honorio .......................... 32 Apolinario Quintana, Rafael ..................... 23 Araiza Garza, Ma. Zóchitl ........................ 15 Aranibar, Mónica Fernanda ...................... 24 Araujo Ochoa, Gabriela Isabel ................... 25 Araújo, Luiz Alberto D´Ávila de ................. 35 Araujo, Ruben...................................... 15 Arellano Zepeda, Santiago Alejandro ........... 38 Argüelles Ma, Luis Alfredo........................ 15 Aritonang, Christopther Barry James ........... 28 Armenteros Acosta, María Del Carmen ......... 22 Arteaga Cisneros, Janina ..................... 27, 30 Bakhsh, Ahmed .................................... 21 Barra Gajardo, Jorge.............................. 37 Barra Valenzuela, Manuel De Jesús ............. 35 Barrón López, Tadeo Armando .................. 31 Basurto Gutiérrez, Karla Saraí ............... 20, 25 Bealing, William ................................... 12 Beets, Mary ......................................... 29 Beets, S. Douglas .................................. 29 Bermúdez Gallegos, Christian Wladimir ........ 28 Bernabé Loranca, María Beatríz ................. 36 Berni Morán, Logan ............................ 21, 35 Bertelsen, Tamara................................. 42 Bouaine, Wided .................................... 40 Boumediene, Salem Lotfi ................. 8, 37, 40 Boumediene, Selma ...................... 37, 40, 43 Bribiescas Silva, Francisco Arturo ............... 14 Briley, James E. ................................ 8, 11 Cabrera Mejía, Javier ............................. 25 Cabrera Ramos, Jhovany Omar .................. 29 Cabrera Reynoso, Sandra Berenice .............. 22 Cabrera Rodríguez, Lianet ........................ 25 Cabrera Rosales, María Guadalupe .............. 33 Cairo, Raymond ................................. 9, 13 Calderón Gutiérrez, Argelia ...................... 38 Calderón López, Ruben ........................... 27 Campos López, Sandra Eloina .................... 21 Campoverde López, Johnny ................. 27, 34 Canela González, José Gabriel................... 41 Carmona, Eduardo Alejandro ........... 34, 39, 40 Carpio Mendoza, José Julio.................. 30, 32 Carranza Prieto, Rafael Ernesto ................. 27 Carrazco Soto, Cinthia Irene ................ 25, 27 Carrillo Ojeda, Emilio ........................ 27, 32 Carvajal Serrato, Ana Lilia ....................... 34 Casanova Valencia, Salvador Antelmo .......... 38 Cática Barbosa, José Rodrigo ............... 29, 32 Cengiz, Hakan ...................................... 30 Chan Magaña, Mario Rene ........................ 14 Chauhan, Mukesh .................... 29, 35, 36, 43 Chávez Cháirez, Rubén............................ 34 Chávez Zamora, Mario ....................... 22, 23 Chelikani, Surya ..................................... 8 Chen, Yahn-Shir ..................................... 8 Concepción Montiel, Luis Enrique ............... 24 Corona Dueñas, José Asunción .......... 20, 23, 24 Corona Mayoral, Elsa Elena ....................... 28 Corona Pacheco, Cesar ....................... 23, 24 Corona Pacheco, César ....................... 20, 23 Corona, Ramon ...................................... 9 Cortes, Bienvenido S. ........................ 31, 43 Costley, Carolyn ................................... 30 Coto, Sonia ......................................... 43 Cruz Estrada, Issac................................. 34 Cruz Robles, Carmen Eloísa ...................... 31 De Castro, Mónica ................................. 25 De La O Burrola, Veronica ................... 29, 31 De Nicolás De Nicolás, Víctor Luis ............... 21 Dedominicis, Benedict E. ................ 13, 39, 43 Demuner Flores, María Del Rosario .............. 14 Denaux, Zulal....................................... 10 Di Biase, Giuseppe ............................ 11, 31 Diaz Silva, Miyud Andrea .......................... 28 Duarte Alvarado, Yoel Esteban................... 42 Duque Grisales, Eduardo Alexander ............. 36 Ekanayake E.M. ..................................... 8 Espejo Martínez, Abraham ........................ 31 Espinoza Crispín, Edith Gabriela ................. 22 Espinoza Farfán, Verónica N. .................... 24 Espinoza Farfán, Verónica Natalia ............... 21 Filsoof, Amir ........................................ 28 Fleischman, Gary M. ............................ 8, 11 Flores Castillo, Lilia Alejandra ................... 30 Flores Laguna, Omar Arodi ....................... 25 Flores Martínez, Paulina .......................... 26 Flores Sánchez, Carlos Alberto................... 34 Folkinshteyn, Daniel .......................... 37, 43 Fong Reynoso, Carlos .............................. 14 Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 45 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) Forniel Abreu, Mary Elba Milagros............... 42 Fulmali, Kanchan .................................. 33 Galloppo, Giuseppe ............................... 10 Galve-Górriz, Carmen............................. 21 Gaona Tilihuit, Jose Luis ......................... 35 García Bacuilima, Jorge Luis ............ 21, 24, 25 García García, María Del Carmen ............... 39 García Martínez, Clementina .................... 23 García Vacacela, Roberto ........................ 25 Garduño Pérez, Ana Karen ....................... 40 Garrido Araya, Dominique ............... 37, 39, 43 Garrido Bencomo, Ginette ....................... 24 Geczy, Peter ............................... 9, 12, 13 Gil Osorio, Arturo.................................. 42 Giordano, Justin A. ................................ 40 Godfrey, Michael .............................. 10, 13 Godínez Reyes, Norma Laura .................... 38 Gómez Aguirre, Mario ............................. 37 Gómez Monge, Rodrigo ........................... 29 Gómez-Velázquez, Jesús ................ 27, 33, 43 Gong, Qiang .......................................... 9 González Neri, Aarón Iván........................ 33 González Neri, Héctor Miguel.................... 33 González Neri, Rafael Albertti................... 33 González Rosas, Mónica Karina .................. 39 Gonzalez Ruiz, Juan David ....................... 36 González Velásquez, Santiago ............... 34, 39 González Velázquez, Rogelio .................... 36 González, Franklin ............................ 22, 23 Goodpasture, James .............................. 33 Govender, Krishna ................................. 30 Goytia, Marisa Daniela ............................ 15 Granillo Martínez, Erika ................. 34, 36, 43 Guerrero Muñoz, Dora Rocío ..................... 34 Guerrero, Liliana .................................. 15 Gutiérrez Moreno, Patricia ....................... 22 Gutiérrez Ramírez, José Luis .................... 22 Hablich Sánchez, Félix ........................ 35, 37 Hahn, Guangsug ................................... 29 Hansen, Glen ....................................... 11 Haro-Zea, Karla Liliana .................. 20, 22, 25 Harris, Peter .............................. 11, 13, 20 Hennani, Narimène ................................ 21 Hernández López, Verónica ...................... 20 Hernandez P, Jorge ........................... 10, 14 Hernández Solís, Silvia ............................ 27 Hernández-Contreras, Rufina Georgina ........ 22 Hernández-Trasobares, Alejandro .............. 21 Herrera Aguado, Azucena Leticia ...... 38, 40, 43 Herrera Díaz De León, Luis Lenin ...... 20, 23, 24 Hrichi, Yosr ......................................... 40 Huang, Han-Ching ................................... 8 Huang, Kun ..................................... 36, 43 Hutabarat, Francis M. ......................... 28, 29 Ibarra, Venus ......................................... 9 Ibars Hernández, Susana Margarita ......... 28, 33 Ijiola, Toyin Christy ............................... 42 Ivanov, Stoyu ......................................... 8 Jalal, Abu ........................................... 35 Jalbert, Mercedes . 2, 3, 8, 9, 10, 11, 12, 13, 14, 15, 43 PROGRAM 2017 Jalbert, Terrance8, 9, 10, 11, 12, 13, 14, 15, 20, 21, 41, 43 Jiang, Yi ............................................. 28 Johlke, Mark C. ..................................... 9 Jung, Sukwan ....................................... 38 Kamisli, Melik ...................................... 28 Kamisli, Serap ...................................... 28 Kashif, Muhammad ................................ 20 Kaswiati, Wia Siti .................................. 32 Kaushik, Priyanka .................................. 30 Keane, Grettel ..................................... 14 Khaksari, Shahriar ................................. 35 Kinkela, Katherine ............................ 12, 13 Kluza, Krzysztof .................................... 11 Kolawole Saheed, Ayinde ......................... 42 Kowalewski, Susan J. .............................. 13 Kramer, Mitch ................................. 37, 40 Kumar, Santosh .................................... 41 Kun, András ......................................... 12 Kuruppu, Nirosh .................................... 11 Kusi-Appiah, Kwadwo ............................. 42 Kwon, Joon Yeop................................... 29 Lagunés Pérez, Mario Alberto .................... 32 Lambertides, Neophytos .......................... 33 Lara Serna, Leonel ................................. 39 Larrañaga-Moreno, Mayanyn ..................... 21 Latorre Guillem, Miguel Ángel .............. 23, 24 Lennon, Mark ....................................... 37 Lerma Cruz, Carmen Elisa ........................ 15 Lewis, Victor ....................................... 12 Liu, Yue ............................................. 28 Livingston, Lynda S. ................................ 8 Lobo Rodríguez, Martha Ofelia .............. 34, 35 Londoño Vasquez, Laura Marcela ................ 36 López Chang, Marilú ............................... 26 López Franco, Melvin ......................... 27, 30 Lopez Lemus, Roger ............................... 24 López Montoya, Oscar Hernán ................... 29 López Pita, Manuel Guillermo .................... 32 López T., Virginia .................................. 14 López Torres, Virginia Guadalupe ............... 31 López Vera, Franklin ......................... 27, 34 López Vera, Juan ............................. 22, 23 Lotfi Boumediene, Salem .......................... 8 Luque, Elda Areli .................................. 25 Madriz, Maritza..................................... 43 Madsen, Dag Øivind ................................ 37 Magaña Medina, Deneb Elí ........................ 12 Mahoney, Michael .................................. 13 Maldonado-Radillo, Sonia Elizabeth ........ 15, 27 Maravilla-Calderón, Lesly L. ...................... 41 Marek, Petr ......................................... 10 Marina, Anna ....................................... 31 Marinaro, Alejandra ............................... 24 Márquez Aguilar, Joselyne Madeline ............ 28 Márquez Miramontes, Blanca Lidia .............. 38 Marrero Díaz, Rafael .............................. 14 Martínez Flores, José Luís ................... 35, 36 Martínez Jiménez, Rosendo ............. 37, 39, 43 Martínez Méndez, Rafaela ........................ 14 Martinez y Alavez, Monica Cristina .............. 42 Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 46 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) Máynez Guaderrama, Aurora Irma .............. 14 McCabe, Mary Beth ................................ 39 Medina Hernández, Rosa María .................. 22 Medina, Manuel .................................... 12 Mefteh-Wali, Salma ............................... 36 Mejía De León, Yolanda .......................... 22 Mejía Zambrano, Fabio ........................... 32 Méndez Hernández, Saúl ......................... 27 Meric, Gulser .................................... 8, 10 Merino Payan, Julio Alfonso ...................... 35 Miguez Gómez, Mariuxi ....................... 34, 41 Mirza, Saniya ....................................... 41 Mohammed, Dauda ................................ 11 Mohnot, Rajesh ...................................... 8 Molina Díaz, Montserrat .......................... 42 Molina Martínez, Rubén....................... 10, 14 Molina Morejon, Victor Manuel .................. 14 Montoya Monsalve, Juan Nicolas ................ 14 Morales Vázquez, Blanca Hortensia ............. 27 Morales Zamorano, Luis Alberto ................. 29 Moreno Moreno, Luis Ramón ..................... 31 Moreno Neri, José De Jesús ...................... 38 Moreno Rodriguez, Christian ....... 27, 34, 36, 43 Mozo Mozo, Alaii ................................... 28 Muñoz Del Real, Gloria ........................... 22 Murillo Delgado, Erick Paul ...................... 28 Naimi, Linda ................................ 8, 10, 12 Narváez Vásquez, Germán Aníbal ............... 15 Nasir, Muhammad ................................. 31 Nedanoski, Dejan .................................. 42 Neri Vega, Jovita Georgina.............. 31, 33, 43 Obregón Angulo, María Del Mar .................. 38 Ocon Cedillo, Erik ................................. 26 Olivares Banderas, Brenda ....................... 24 Oncioiu, Ionica ..................................... 20 Ordóñez Sánchez, Sergio Gabriel................ 23 Orellana Intriago, Carlos ..................... 21, 25 Ortega Flores, María Teresa ..................... 21 Ortiz Morejón, Elías ........................... 25, 41 Osorio Atondo, José Manuel...................... 15 Pagliardi, Giovanni ............................ 38, 43 Pai, Kalpana ........................................ 13 Pallab, Paul ..................................... 9, 12 Palomo Juárez, Sergio Humberto ............... 34 Parra Álviz, Mercedes ......................... 29, 32 Penumarthy, Vineet ............................... 28 Pérez Corona, Oscar .............................. 31 Pérez Pupo, Iliana ................................. 25 Pérez Solórzano, David Omar .................... 33 Perossa, Mario Luis ................................ 24 Petit, Francis ................................... 12, 13 Piñero Pérez, Pedro Yobanis ..................... 25 Polanco Mayorquin, Francelia ................... 39 Polat, Alp ........................................... 31 Pozniak, Laetitia .................................. 13 Prado Levano, Ignacio Andres ................... 42 Prasad, Dev ........................................... 8 Pun, Siu Kay ........................................ 12 Putcha, Chandrasekhar ....................... 28, 43 Quiroz Félix, Jorge ............................ 34, 35 Rambo, Charles .................................. 8, 9 PROGRAM 2017 Ramírez Aristizábal, John Dairo ................. 36 Ramírez Barón, María Concepción ............... 26 Ramírez Castillo, Eric Amín ...................... 27 Ramírez Domínguez, María De Jesús ............ 27 Ramírez Torres, Margarita ........................ 36 Ramos Navarro, Sergio Manuel ................... 24 Ramos Soto, Ana Luz ............29, 31, 33, 39, 43 Reséndiz Ortega, Maricela ........................ 27 Reséndiz Ortega, Martha Elva .................... 27 Restrepo Morales, Jorge Aníbal ................... 9 Reyes Pazos, Marcela.............................. 25 Reyes Real, Oscar Bernardo ............. 20, 23, 24 Rezvani, Maryam ................................... 28 Rigobert, Marie-Josephe .......................... 36 Ríos Figueroa, Carmen ............................ 15 Rivera Guerrero, Álvaro .................. 35, 41, 43 Rivero Martínez, Orialy Misleymys ............... 39 Robayo Piñeros, Juan Pablo ...................... 31 Robles Montaño, Maria Fernanda ....... 30, 32, 43 Rodales Trujillo, Ma Hilda ................... 22, 23 Rodríguez Brindis, Martin Alberto ............... 28 Rodriguez C., Dagoberto ..................... 21, 25 Rodríguez Chávez, José Carlos ................... 37 Rodríguez Leyva, Eduardo ........................ 33 Rodriguez Mazoco, Edna Martha ................. 40 Rodríguez Ruiz, Natalia ........................... 22 Rodríguez Sánchez, Pascual ...................... 30 Rodríguez Vazquez, Nuris ......................... 36 Rodríguez Villanueva, Baltazar .................. 22 Rodríguez-Rojas, Yuber Liliana .................. 31 Rojo Pérez, Andrés ................................ 39 Romero Castillo, Martín ...................... 22, 26 Romero Luján, Guillermo Antonio ............... 25 Rositas-Martinez, Juan ............................ 12 Roy, Abhijit .......................................... 9 Royle, Matthew .................................... 10 Ruiz Carvajal, Jesus Salvador .................... 29 Ruiz Carvajal, Jesús Salvador .................... 27 Saad, Sanyah ....................................... 20 Saldivar González, Sandra Julieta ............... 22 Salinas Hernández, Fabiola ....................... 29 Samant, Ajay ....................................... 38 Sánchez Alvarado, Brigid Stefanie ...... 31, 32, 43 Sánchez Gil, Abraham ............................. 34 Sánchez Hernández, Mauro Alberto ............. 39 Sánchez León, Lizbeth ....................... 30, 34 Sánchez Méndez, Rafael Arturo .................. 42 Sánchez Ocampo, César........................... 41 Sanchez Partida, Diana ........................... 35 Sánchez Ruanova, Salvador....................... 23 Sandoval, Eduardo ......................... 8, 10, 14 Savva, Christos ..................................... 33 Schneider, Arnold .................................. 28 Segovia Febronio, Gorgonio ............. 27, 28, 43 Segura Ramos, Silver Stein ....................... 42 Sen, Arup............................................ 12 Sevil, Guven ............................... 28, 29, 31 Sevil, Tuba .......................................... 28 Shon, John J. ....................................... 11 Silvestri, Antonella ................................ 11 Simanjuntak, Darwin .............................. 29 Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 47 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) Singh, Nisha ........................................ 13 Slåtten, Kåre ....................................... 37 Soch, Harmeen ................................. 30, 43 Solano Gallegos, Santiago ........................ 23 Solís Rodríguez, Fany Thelma .................... 40 Sotelo Asef, Jesús Guillermo..................... 25 Stanciu, Alina ...................................... 20 Stewart, Jonathan .............................. 8, 11 Stunda, Ronald..................................... 11 Suárez Chang, Yanay .............................. 26 Suárez Ramos, Ginger Amairany................. 34 Swagerman, Dirk..................................... 8 Tabones, Emmanuel............................... 40 Tello Avila, Jose Antonio ......................... 14 Temizel, Fatih ..................................... 28 Terán V., Omar .................................... 14 Terán Varela, Omar Ernesto ................. 34, 40 Thaver, Ranjini ...................................... 8 Theocharous, Antonis ............................. 33 Theodore, John ................................ 35, 43 Thusi, Sbonelo Comfort ........................... 20 Toala Rocuano, Ingrid......................... 27, 37 Tobar Pesántez, Luis .............................. 23 Tong Delgado, Miriam Arlyn ...................... 41 Torreblanca Zorrilla, Adalberto ................. 28 Torres Rivera, Fanny .............................. 40 Toscano Galeana, Jaqueline ............ 38, 40, 43 Trejo Carbajal, Guillermo ........................ 39 Trujillo Castro, Perfecto Gabriel ................ 28 Umer, Usman M. ................................... 29 Urciaga-García, José Isabel ............. 30, 32, 43 Valencia-Moreno, José Manuel .................. 23 Valenciana Moreno, Nicolasa .................... 22 Valladares Icedo, Omar Leonardo ...... 34, 36, 43 PROGRAM 2017 Valladares Reyes, Diego Alejandro .............. 36 Vargas del Ángel, Miguel Ángel .................. 15 Vázquez Arango, María De Lourdes ..... 27, 28, 43 Velardez, Walter ................................... 24 Velasco Aulcy, Lizzette .................. 27, 29, 31 Velázquez-Sánchez, Rosa María .... 27, 29, 33, 43 Velez Osorio, Iris Maria ...................... 32, 43 Veltri, Stefania ..................................... 13 Vento, Gianfranco A. ..................8, 11, 14, 15 Vidal Carvajal, Graciela de las Mercedes ....... 15 Villa Hernández, Olegario ........................ 38 Villaprado Chávez, Otto .......................... 23 Vinhado, Fernando da Silva ...................... 35 Vizcarra Vizcarra, Norma Leticia ........... 34, 39 Wahjono, Sentot Imam ............................ 31 Walker, Matthew.................................... 8 Wang, Chuan-San ............................. 40, 43 Wang, Ya-Hui ........................................ 9 Weaver, Richard ................................... 39 Weng, Yin-Che ................................ 41, 43 Widayat, Widayat .................................. 31 Wood, Emily ........................................ 40 Wulf, Erico ..................................... 10, 14 Xu, Ke ............................................... 41 Yaman, Devrim ...................................... 8 Yao Ooi, Zheng ..................................... 31 Yutani, Hiroshi ..................................... 36 Zambrano Camacho, Nuria ......... 34, 35, 37, 43 Zamora Torres, América I......................... 41 Zárraga Cano, Lucila .............................. 13 Zazueta Villavicencio, Blanca Esthela ..... 28, 33 Zondo, Robert Walter Dumisani ................. 20 Zopiatis, Anastasios ............................... 33 Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 48 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Universities, Institutions and Firms Represented 1 December 1918 University Aeropuertos Andinos del Peru SA Anadolu University Arapahoe Community College Banco Do Brasil S.A.. Benemérita Universidad Autónoma de Puebla Bilecik Seyh Edebali University California State University, Fullerton California University of Pennsylvania Cardiff University Centro de Enseñanza Técnica y Superior Centro Nacional de Electromagnetismo Aplicado Centro Universitario UAEM Amecameca Chandragupt Institute of Management Patna Changwon National University Chrisland Schools Limited Clark Atlanta University Clark Enterprises, Inc. Congreso del Estado de Baja California Convenio Universidad Santo Tomás - ICONTEC Corporación Universitaria Minuto de Dios Cubarte, Centro de Informática en La Cultura Cyprus University of Technology D One Accounting Dartcrete Ventures Datastream Dirección General de Educación Tecnológica Industrial Durban University of Technology EDC Business School Paris Universidad Nacional Autónoma de México Escuela Nacional de Estudios Superiores Unidad León ESSCA School of Management Essec Business School, Paris Filsoof Agency Florida Gulf Coast University Georgia Institute of Technology Hanken School of Economics Harbin Institute of Technology Hospital San Carlos Hospital Universitario Clínica San Rafael I. K. Gujral Punjab Technical University Illinois Institute of Technology Illinois State University Institución Universitaria Esumer Instituto de Investigaciones Porcinas Instituto Tecnológico de Agua Prieta Instituto Tecnológico de Aguascalientes Instituto Tecnológico de Veracruz Inversiones Yoel Duarte Alvarado JDT Management Consultants Karabuk University King Abdulaziz University Kwansei Gakuin University Laboratorio de Investigaciones en Gestión Empresarial Long Island University - Brooklyn Montana State University Billings National Taiwan University National University Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 49 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 New York Institute of Technology PG Govt. College Sector-46, Chandigarh Pittsburg State University Postech Reposteria Mary Elba Rezvani Insurance Agency Roger Williams University Rowan University Saudi Arabia Cultural Mission Shaheed Zulfikar Ali Bhutto Institute of Science and Technology (SZABIST) Karachi Standard Chartered Bank Standard Newspapers and Magazines Ltd State University of NY-Empire State College Suffolk University Tarleton State University Titu Maiorescu University UAEM UAPCI Universidad Anáhuac Oaxaca Universidad Autónoma Benito Juárez de Oaxaca Universidad Autónoma de Aguascalientes Universidad Autónoma de Baja California Universidad Autónoma de Ciudad Juárez Universidad Autónoma de Coahuila Universidad Autónoma de Durango Universidad Autónoma de Querétaro Universidad Autónoma de Zacatecas Universidad Católica de Cuenca Universidad Católica de Valencia "San Vicente Mártir" Universidad Católica Santiago de Guayaquil Universidad César Vallejo Universidad Cooperativa de Colombia Cali Sur Universidad de Colima Universidad de Guadalajara Universidad de Guayaquil Universidad de La Habana Universidad de La Salle Bajío, A.C. Universidad de Las Ciencias Informáticas Universidad de Montemorelos Universidad de Quintana Roo Universidad de Sonora Universidad de Valparaíso Universidad de Zaragoza Universidad del Golfo de México Universidad del Tolima Universidad Estatal de Sonora Universidad Internacional de La Rioja Universidad Juárez del Estado de Durango Universidad Politécnica de Durango Universidad Maimonides Universidad Michoacana de San Nicolás de Hidalgo Universidad Nacional Autónoma de México Universidad Pedagógica Nacional Unidad Ajusco Universidad Politécnica de Baja California Universidad Politécnica de Durango Universidad Politécnica de Madrid Universidad Politécnica del Estado de Morelos Universidad Politécnica Salesiana Universidad Popular Autónoma del Estado de Puebla Universidad Tecnológica de La Mixteca Universidad Tecnológica de Puebla Universidad Tecnológica de San Juan del Río Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 50 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Universidad Tecnológica de Tijuana Universidad Tecnológica del Estado de Zacatecas Universidad Veracruzana Universidade Católica de Brasília Universitas Advent Indonesia Universitas Esa Unggul Universitas Muhammadiyah Malang Universitas Muhammadiyah Surabaya Universitas Syiah Kuala Universitat de Barcelona Universiti Teknikal Malaysia Melaka University College of Southeast Norway University G. DAnnunzio, Chieti, Italy University of Aberdeen University of Baltimore University of Hawaii Hilo University of Kwazulu-Natal University of Manouba University of Mumbai University of Puget Sound University of Texas at Dallas University Paris Ouest Nanterre La Défense UVM Hispano Wake Forest University Walden University Willamette University Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 51 GLOBAL CONFERENCE ON BUSINESS AND FINANCE (GCBF) PROGRAM 2017 Countries Represented Argentina Australia Brazil Canada Chile China Colombia Cuba Cyprus Ecuador España Finland France Ghana India Indonesia Italy Japan Malaysia México Nigeria Norway Pakistan Perú Republic of Korea República Dominicana Romania Scotland South Africa South Korea Taiwan Turkey United Kingdom United States Global Conference on Business and Finance♦ Las Vegas, Nevada, USA ♦ January 2-5, 2017 52 PUBLICATION OPPORTUNITIES The International Journal of R Business and Finance ESEARCH The International Journal of Business and IJMMR INTERNATIONAL JOURNAL OF MANAGEMENT AND MARKETING RESEARCH Finance Research ISSN 1931-0269 International Journal of Management and Marketing Research ISSN 1933-3153 The International Journal of Business and Finance Research (IJBFR) publishes high-quality articles in all areas of finance, accounting and economics. Theoretical, empirical and applied manuscripts are welcome for publication consideration. The International Journal of Management and Marketing Research (IJMMR) 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 blind reviewed. Visit www.theibfr.com/journal.htm for distribution, listing and ranking information. All papers submitted to the Journal are blind reviewed. Visit www.theibfr.com/journal.htm for distribution, listing and ranking information. Global Journal of Research Business Global Journal of Business Research ISSN 1931-0277 Revista Internacional Administración y Finanzas ISSN 1933-608X The Global Journal of Business Research (GJBR) publishes high-quality articles in all areas of business. Theoretical, empirical and applied manuscripts are welcome for publication consideration. Revista Internacional Administracion y Finanzas (RIAF), a Spanish language Journal, publishes high-quality articles in all areas of business. Theoretical, empirical and applied manuscripts are welcome for publication consideration. All papers submitted to the Journal are blind reviewed. Visit www.theibfr.com/journal.htm for distribution, listing and ranking information. All papers submitted to the Journal are blind reviewed. Visit www.theibfr.com/journal.htm for distribution, listing and ranking information. PUBLICATION OPPORTUNITIES REVIEW of BUSINESS & FINANCE STUDIES Business Education E BA & Accreditation Review of Business & Finance Studies Business Education and Acreditation (BEA) Review of Business & Finance Studies (ISSN: 21503338 print and 2156-8081 online) publishes high-quality studies in all areas of business, finance and related fields. Empirical, and theoretical papers as well as case studies are welcome. Cases can be based on real-world or hypothetical situations. 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Revista Global de Negocis (RGN), a Spanish language Journal, publishes high-quality articles in all areas of business. Theoretical, empirical and applied manuscripts are welcome for publication consideration. All papers submitted to the Journal are blind reviewed. Visit www.theibfr.com/journal.htm for distribution, listing and ranking information. All papers submitted to the Journal are blind reviewed. Visit www.theibfr.com/journal.htm for distribution, listing and ranking information. 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