Beruflich Dokumente
Kultur Dokumente
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
S an Jo s e , C o s t a R i c a
May 2 4 - 2 7 , 2 0 1 6
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
PROGRAM 2016
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..
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Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
We l co m e to Co s t a R i c a
On behalf of the Sta and the IBFR, I welcome you to San Jose, Costa Rica and the 2016
Global Conference on Business and Finance. We hope you have a productive conference
and enjoy your time in Costa Rica. If we can be of any assistance to you during your
time in Costa Rica please do not hesitate to contact us.
We all know that college professors must balance their teaching, research, and service
obligations. Finding the right forum to share and obtain feedback on our research, new
teaching techniques, and innovative administrative processes can be challenging at
times. The Institute for Business and Finance Research was created to facilitate your
work by providing an environment conducive to knowledge and experience sharing. We
encourage the academic community to come and share their work at our conferences and
Journals. We welcome articles which are of interest to scholars and practitioners in all
elds of business, economics and related elds.
Welcome
Bienvenidos
The 2016 Costa Rica GCBF represents a long term commitment to bring individuals
from around the world together to share their ideas and promote research on business
and nance. 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 22nd conference will be
held in Las Vegas, Nevada, USA, January 2-5, 2017. Our 23rd conference will be held
in San Jose, Costa Rica, May 23-26, 2017. We hope that you are able to join us at these
events.
We hope you take the time to enjoy the hotel facilities as well as to take in San Jose and
the surrounding countryside. Costa Rica is a wonderful destination with much to oer.
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
Bi e nv e n i d o s a C o s t a R i c a
Welcome
Todo profesor de educacin 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 retroalimentacin sobre
nuestra investigacin, nuevas tcnicas de educacin, procesos administrativos
innovadores es retador. El Institute for Business and Finance Research (IBFR) fue
creado para facilitar el trabajo del profesional en educacin superior, profesional
del sector pblicos y profesional del sector privado al crear una plataforma global
conducente al enriquecimiento de nuestro conocimiento a travs de:
Bienvenidos
Mercedes Jalbert
Conference Chair
PROGRAM 2016
Conference Etiquitte
The Institute encourages the positive exchange of ideas. Spirited debate related to issues
presented in conference sessions is welcome and encouraged. However, particpants must
frame all comments in a positive tone. Under no circumstances should participants make
personally demeaning or insulting comments. Participants must not make degrading
comments about a presenters work.
Business casual attire is appropriate for all events.
Conferencia Etiqueta
El Instituto fomenta el intercambio positivo de ideas. Debate vigoroso relacionado con las
tematicas presentadas en sesiones de la conferencia es bienvenidos y motivada. Sin embargo,
los participantes deben enmarcar todos los comentarios en un tono positivo. Bajo ninguna
circunstancia deben hacer los participantes comentarios degradantes sobre la investigacin o
insultar al expositor. Los participantes no debern hacer comentarios degradantes sobre el
trabajo de un expositor.
Vestimenta casual de negocios es apropiada para todos los eventos.
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
PROGRAM 2016
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 and
Proquest ABI/Inform. The conference proceedings are indexed by Ulrichs Periodical Directory
and Copernicus.
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
PROGRAM 2016
Journals
Journal Announcements
We continue to work hard to improve the quality and visibility of our journals. Our journals
increasingly receive attention from indexing and ranking outlets. 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 improves visitibility of the journals.
The IBFR sponsors eight peer-reviewed journals:
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, ProQuest ABI/Inform, RePEc, Econlit, e-JEL
and JEL on CD, Ulrichs Periodical Directory, Austrailian Deans Council 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 San Jose, Costa Rica May 24-27, 2016
PROGRAM 2016
Revistas Acadmicas
The Institute for Business and Finance Research patrocina ocho revistas academicas Revista:
Internacional Administracin & 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 investigacin tericos, empricos o aplicados en administracin de empresas,
finanzas, economa, contabilidad, gerencia, mercadeo, estadsticas, produccin, sistemas de
informacin, derecho laboral, planeamiento estratgico, poltica empresarial, teora
monetaria, comercio internacional, turismo, derecho comercial, temas en educacin superior,
avances en tcnicas de educacin y apoyo didctico, acreditacin o certificacin, promocin y
desarrollo acadmico, administracin pblica y disciplinas afines son bienvenidos.
Proceso de Revisin
Todo trabajo de investigacin enviado para consideracin es sujeto a un double-blind-review
process. Visite nuestro sitio web www.theIBFR.com para obtener informacin adicional.
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
PROGRAM 2016
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 Jos 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
Regents 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 double-blind reviewed. The Journal is distributed in print
and electronically through SSRN, EBSCOhost Publishing, ProQuest ABI/Inform and RePEc. The
Journal is also indexed in the American Economic Associations Econlit, e-JEL, and JEL on CD,
Ulrichs Periodicals Directory. The Journal is ranked by The Australian Business Deans Council,
Colciencias, The Australian Research Council, Schulze, Warning and Wiermann (2008)
Evaluation Agency for Research and Higher Education (AERES) France, International
Development Informatics Association of Monash University, and Westminster College.
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
PROGRAM 2016
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 Anbal 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 double-blind reviewed. The
Journal is distributed in print and electronically through SSRN, EBSCOhost Publishing,
ProQuest ABI/Inform and RePEc. The Journal is listed in Ulrichs Periodicals Directory.
The Journal is ranked by the Australian Business Deans Council and Westminster College.
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
PROGRAM 2016
Zulal Denaux
Valdosta State University
Rubn Molina Martnez
Universidad Michoacana de San
Nicols de Hidalgo
Linda Naimi
Purdue University
Matthew Royle
Valdosta State University
Eduardo Sandoval
Universidad De Concepcion
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 double-blind reviewed. The Journal is distributed in print and electronically
through SSRN, EBSCOhost Publishing, ProQuest ABI/Inform and RePEc. The Journal is
also indexed in the American Economic Associations Econlit, e-JEL and JEL on CD and
Ulrichs Periodicals Directory. The Journal is ranked by The Australian Business Deans
Council, Colciencias, Schulze, Warning and Wiermann (2008), Evaluation Agency for
Research and Higher Education (AERES) France, and Westminster College
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
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
Regents 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 double-blind reviewed. The
Journal is distributed in print and electronically through SSRN, EBSCOhost Publishing,
ProQuest ABI/Inform and RePEc. The Journal is ranked by the Australian Business Deans
Council and Westminster College.
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
Manuel Medina
Universidad Autnoma 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 Autnoma de Nuevo Len
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 double-blind
reviewed. The Journal is distributed in print and electronically through SSRN,
EBSCOhost Publishing, ProQuest ABI/Inform and RePEc. The Journal is ranked by the
Australian Business Deans Council and Westminster College
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
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 Zrraga 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 double-blind reviewed. The Journal is distributed in print
and electronically through SSRN, EBSCOhost Publishing, ProQuest ABI/Inform and RePEc.
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
Revista Internacional Admistracin & Finanzas (RIAF) publica manuscritos de alta calidad
en todas las areas de las ciencias administrativas, contables y financieras. Articulos
tericos, empricos y aplicados son bienvenidos para revisin y posible publicacin. RIAF
se publica siete veces al ao por el Institue for Business and Finance Research. Todo
trabajo de investigacin enviado para consideracin es sujeto a un "blind-review
process." RIAF se distribuye en forma impresa y a traves de SSRN, EBSCOHost, ProQuest
ABI/Inform y RePEc. RIAF esta indexada en The American Economic Associations
Econlit, e-JEL and JEL on CD y en Ulrichs Periodicals Directory. The journal is ranked
in Colciencias.
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
California
Germn Anbal Narvez Vsquez
Instituto Tecnolgico y de Estudios
Superiores de Monterrey
Jos Manuel Osorio Atondo
Universidad Estatal de Sonora
Carmen Ros Figueroa
Universidad del Este
Gianfranco A. Vento
Regents College
Graciela de las Mercedes Vidal Carvajal
Universidad La Repblica
Miguel ngel Vargas del ngel
Universidad Autnoma Chapingo
Revista Global de Negocios (RGN) publica manuscritos de alta calidad en todas las reas
de las ciencias administrativas, contables y financieras. Investigaciones tericas,
empricas y aplicadas son bienvenidas para revisin y posible publicacin. RGN se publica
dos veces al ao por el Institue for Business and Finance Research. Todo trabajo de
investigacin enviado para consideracin es sujeto a un "blind-review process." RGN se
distribuye en forma impresa y a traves de SSRN, EBSCOHost, ProQuest ABI/Inform y
RePEc.
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
FUTURE CONFERENCES
We hope that you are able to join us at these upcoming events
CONGRESOS FUTUROS
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
SCHEDULE OF EVENTS
1:00 PM to 7:00 PM
1:00 PM to 6:00 PM
5:00 PM to 6:00 PM
8:00 AM to 11:00 AM
7:45 AM
8:00 AM
8:00 AM to 5:00 PM
Social Event Tours - Depart from Lobby (Limited Space: First Come, First Served)
Internet Session/Sesin Internet (Orquideas)
8:00 AM to 9:50 AM
Concurrent sessions/Sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias, Jazmin)
9:40 AM
Coffee Break/Refrigerio(Orquideas)
10:00 AM to 11:50 AM
Concurrent sessions/Sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias, Jazmin)
11:50 AM to 1:00 PM
Lunch break (on your own)/ Almuerzo por cuenta de cada participante
1:00 PM
1:00 PM to 2:50 PM
Social Event Tours - Depart from Lobby (Limited Space: First Come, First Served)
Concurrent sessions/Sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias, Jazmin)
2:40 PM
Coffee Break/Refrigerio(Orquideas)
3:00 PM to 4:50 PM
Concurrent sessions/Sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias, Jazmin)
6:30 PM
8:00 AM to 11:00 AM
7:45 AM
8:00 AM
8:00 AM to 5:00 PM
Social Event Tours - Depart from Lobby (Limited Space: First Come, First Served)
Internet Session/Sesin Internet (Orquideas)
8:00 AM to 9:50 AM
Concurrent sessions/Sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias, Jazmin)
9:40 AM
10:00 AM to 11:50 AM
Coffee Break/Refrigerio(Orquideas)
Concurrent sessions/Sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias, Jazmin)
11:50 AM to 1:50 PM
2:00 PM to 3:50 PM
Networking and Award Presentation Luncheon / Almuerzo Networking & Premiacion (Orquideas)
Sponsored by Business Education and Accreditation and Global Journal of Business Research
Social Event Tours - Depart from Lobby (Limited Space: First Come, First Served)
Concurrent sessions/Sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias, Jazmin)
3:40 PM
Coffee Break/Refrigerio(Orquideas)
4:00 PM to 5:50 PM
Concurrent sessions/Sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias, Jazmin)
8:00 AM to 11:00 AM
7:45 AM
8:00 AM
8:00 AM to 11:50 PM
Social Event Tours - Depart from Lobby (Limited Space: First Come, First Served)
Internet Sessions/Sesin Internet (Orquideas)
8:00 AM to 9:50 AM
Concurrent sessions/Sesiones simultaneas (Girasol, Anturios, Azalea, Fuschia, Hibiscus, Gardenias, Jazmin)
9:40 AM
Coffee Break/Refrigerio(Orquideas)
10:00 AM to 11:50 AM
Concurrent sessions/Sesiones simultaneas (Girasol, Anturios, Gardenias, Jasmin, Azalea, Fuschia, Jazmin)
11:50 AM to 1:00 PM
Lunch break (on your own)/ Almuerzo por cuenta de cada participante
1:00 PM
Social Event Tours - Depart from Lobby (Limited Space: First Come, First Served)
Networking and Award Presentation Dinner / Cena de Premiacion (Orquideas)
Sponsored by The International Journal of Business and Finance Research
Conference Ends/Conferencia Finaliza
2:00 PM
6:00 PM 9:00 PM
10:00 PM
Breakout sessions will be in rooms: (Girasol, Anturios, Azelea, Fuschia, Hibiscus, Gardenias, Jazmin)
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
Azalia
Anturios
Girasol
Gardenias
Hibiscus
08:00 AM
English
Management &
Tourism
Spanish
Finance &
Economics
Spanish
Management
Spanish
Business
Education
Spanish
Tourism
10:00 AM
English
Finance
Spanish
Accounting
Spanish
Management &
Law
Spanish
Business
Education
Spanish
Public
Administration
01:00 PM
English
Finance &
Economics
Spanish
Finance &
Accounting
Spanish
Management
Spanish
Marketing
Spanish
Management
English
Multidiscipline
Spanish
Management,
Public Administration
&
Law
Spanish
Management
Spanish
Marketing
Spanish
Management
English
Marketing &
Business Education
Spanish
Management &
Tourism
Spanish
Economics
Spanish
Business Education
Spanish
Management
Spanish
Economics &
Finance
Spanish
Business Education &
Marketing
Spanish
Management
Spanish
Finance
Spanish
Economics
Spanish
Management,
Public
Administration &
Law
Spanish
Economics &
Finance
WEDNESDAY
03:00 PM
THURSDAY
08:00 AM
10:00 AM
English
Finance &
Economics
English
Business Education
&
Economics
02:00 PM
English
Accounting
04:00 PM
English
Public
Administration,
Finance &
Economics
Spanish
Economics &
Finance
FRIDAY
08:00 AM
Spanish
Management &
Business Education
10:00 AM
English
Accounting &
Business Education
Spanish
Management &
Business
Education
Spanish
Management &
Business
Education
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
Presentation Equipment
The conference rooms will each be equipped with an LCD projector, computer and
screen. The computers are equipped with Windows 7 or Windows 8 or Windows 10. The
computers will also have Microsoft Office 2010, or 2013 installed. Please bring your pin
drive with data for use with our equipment. In addition, you can connect your computer
to the system to display the screen if you so choose. Use of our equipment with your
equipment and files is at your own risk.
Document cameras (Elmo) for presenting plain paper documents will not be available.
Meeting rooms will not be equipped with internet access.
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
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. Forms are available near the computers.
TIME: CONTINUOUS
SESSION TRACK
FINANCE, ACCOUNTING
SESSION CHAIR
ENGLISH
An Examination of the Impact of Culture on IFRS Risk Disclosures for Firms That Cross- List in the U.S.
Carmen Ros, University of Puerto Rico
Solving Multiple Response Optimization Problems by Using General Regression Neural Network and
Desirability Function
Chang-Chun Tsai, Transworld University
Chih-Wen Pai, Transworld University
Szu-Hsien Lin, Transworld University
Huei-Hwa Lai, National Yunlin University of Science and Technology
Financial Performance and Executive Compensation: Evidence from Listed Banks Firms in Nigeria
Sani Kabiru Saidu, Federal University, Birnin Kebbi
Bashar Labaran, Federal University, Birnin Kebbi
TIME: CONTINUOUS
SESSION TRACK
BUSINESS EDUCATION
SESSION CHAIR
ENGLISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
TIME: CONTINUOUS
SESSION TRACK
MARKETING, MANAGEMENT
SESSION CHAIR
ENGLISH
Succession Process and the Impact of Gender in Puerto Rican Family Businesses: An Exploratory Study
Grisel Melendez, University of Puerto Rico, Ro Piedras
Training Needs in Marketing from a Group of Agribusiness Microenterprises with Cultural Value of
Oaxaca, Mexico
Mnica Teresa Espinosa Espndola, Universidad Tecnolgica de La Mixteca
Adolfo Maceda Mndez, Universidad Tecnolgica de La Mixteca
Francisca Adriana Snchez Meza, Universidad Tecnolgica de La Mixteca
Yannet Paz Calderon, Universidad Tecnolgica de La Mixteca
Influences of Risk Perceptions and Prior Knowledge on Information Source Usage: Results from the Hotel
Sector
Herbjrn Nysveen, Norwegian School of Economics, and Sogn and Fjordane University College
Ove Oklevik, Sogn and Fjordane University College
TIME: CONTINUOUS
SESSION TRACK
TOURISM, MARKETING
SESSION CHAIR
ENGLISH
Exploring Motives and Segments in Nature Based Tourism: A Pilot Study in Glacier Tourism in Norway
Atanu Nath, Sogn and Fjordane University College
Parmita Saha, Sogn and Fjordane University College
Ove Oklevik, Sogn and Fjordane University College
Training in Marketing in a Group of Agribusiness and Handicraft Microenterprises with Cultural Value
Founded by Women in Rural Areas
Mnica Teresa Espinosa Espndola, Universidad Tecnolgica de La Mixteca
Adolfo Maceda Mndez, Universidad Tecnolgica de La Mixteca
Francisca Adriana Snchez Meza, Universidad Tecnolgica de La Mixteca
Martin Reyes Garcia, Universidad Tecnolgica de La Mixteca
Mexico in Sustainable Tourism: A Review
Virginia Guadalupe Lpez Torres, Universidad Autnoma de Baja California
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
TIME: CONTINUOUS
SESSION TRACK
SESSION CHAIR
ENGLISH
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
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PROGRAM 2016
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
Validacin de una Escala de los Factores Constitutivos de los Tres Niveles del Conocimiento en las
Organizaciones
Maria Isabel Borda Arias, Universidad Libre - Bogota
Factores Que Influyen en el Mejoramiento del Corredor Real-Pascuales
Alfredo Salvador Crdenas Villalpando, Universidad de Colima
Enrique Macias Calleros, Universidad de Colima
Oscar Mares Bauelos, Universidad de Colima
Jess Martn Santos Virgen, Universidad de Colima
Vctor Aparicio Rosas, Universidad de Colima
Arqumedes Arcega Ponce, Universidad de Colima
Conflicto en las Empresas Familiares Clasificadas Como Pequeos Negocios Dedicados al Sector Servicios
Rosalva D. Vsquez Mireles, Universidad Autnoma de Coahuila
Yolanda Meja De Len, Universidad Autnoma de Coahuila
Baltazar Rodrguez Villanueva, Universidad Autnoma de Coahuila
Carolina De Len Ortiz, Universidad Autnoma de Coahuila
Jessica B. Hernndez Arredondo, Universidad Autnoma de Coahuila
Indicadores de Desarrollo Sustentable y Competitividad en el Valle de San Quintn
Lizzette Velasco Aulcy, Universidad Autnoma del Estado de Baja California
Luis Alberto Morales Zamorano, Universidad Autnoma del Estado de Baja California
Jesus Salvador Ruiz Carvajal, Universidad Autnoma del Estado de Baja California
Alma Lourdes Camacho Garca, Universidad Autnoma del Estado de Baja California
Sal Mndez Hernndez, Universidad Autnoma del Estado de Baja California
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
23
PROGRAM 2016
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
24
PROGRAM 2016
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
Factibilidad de Poner al Servicio Empresarial una Nueva Unidad de Empaque de Nueve (9) Pies en
Material Reciclable, para el Transporte de Mercancas en Contenedores Estndar de 20 y 40 Pies
Rodrigo Zapata Chapman, Institucin Universitaria ESCOLME
Gonzalo Emilio Len Rincn, Institucin Universitaria ESCOLME
Claudio Marco Cartagena Rendn, Institucin Universitaria ESCOLME
Andres Felipe Vsquez lvarez, Institucin Universitaria ESCOLME
Propuesta de Mejora en los Procesos de Aprovisionamiento y Distribucin de Productos para el Aumento
en el Nivel de Servicio al Cliente en la Empresa Industrias Alimenticias Veracruz
Carolina Giselle Castillo Zambrano, Universidad El Bosque
Luisa Mara Romero Becerra, Universidad El Bosque
Yuly Catherine Salamanca Lozano, Universidad El Bosque
Carlos Alberto Gonzlez Camargo, Universidad El Bosque
Determinantes en el Crecimiento de la Micro, Pequea y Mediana Empresa en Quintana Roo, Mxico: Un
Anlisis Multifactorial 2012-2015
Edgar Alfonso Sansores Guerrero, Universidad de Quintana Roo
Juana Edith Navarrete Marneou, Universidad de Quintana Roo
Mtodos No Paramtricos Complementarios para el Anlisis de Eficiencia: Anlisis Slack
Yenisey Castro Garca, Universidad Michoacana de San Nicols de Hidalgo
Virginia Hernndez Silva, Universidad Michoacana de San Nicols de Hidalgo
Priscila Ortega Gmez, Universidad Michoacana de San Nicols de Hidalgo
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
25
PROGRAM 2016
TIME: CONTINUOUS
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
TIME: CONTINUOUS
SESSION TRACK
TOURISM
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
26
PROGRAM 2016
TIME: CONTINUOUS
SESSION TRACK
MARKETING
SESSION CHAIR
SPANISH
TIME: CONTINUOUS
SESSION TRACK
BUSINESS EDUCATION
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
27
PROGRAM 2016
TIME: CONTINUOUS
SESSION TRACK
BUSINESS EDUCATION
SESSION CHAIR
SPANISH
TIME: CONTINUOUS
SESSION TRACK
BUSINESS EDUCATION
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
28
PROGRAM 2016
TIME: CONTINUOUS
SESSION TRACK
PUBLIC ADMINISTRATION
SESSION CHAIR
SPANISH
TIME: CONTINUOUS
SESSION TRACK
FINANCE, ACCOUNTING
SESSION CHAIR
SPANISH
La Actividad del Broker en el Mercado de Seguros Espaol: la Incidencia de los Honorarios por Volumen
de Negocio
Miguel ngel Latorre Guillem, Universidad Catlica de Valencia San Vicente Mrtir
Repercusin de los Gastos No Deducibles en la Determinacin de la Base Gravable del Impuesto Sobre la
Renta (ISR) de las Empresas Pymes Comerciales del Municipio de Tecomn, Colima
Hctor Priego Huertas, Universidad de Colima
Alejandro Rodrguez Vzquez, Universidad de Colima
Fabin Ojeda Prez, Universidad de Colima
Hugo Martn Moreno Zacaras, Universidad de Colima
Propuesta de Planeacin Fiscal: Estudio de Caso de una Pequea Empresa
Adriana Guadalupe Chvez Macas, Universidad Autnoma de Coahuila
Maricela Carolina Pea Crdenas, Universidad Autnoma de Coahuila
Andrea Carolina Flores Fuentes, Universidad Autnoma de Coahuila
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
29
PROGRAM 2016
TIME: CONTINUOUS
SESSION TRACK
FINANCE
SESSION CHAIR
Generan las Adquisiciones Rendimientos a Largo Plazo para las Empresas Adquirientes?
Miguel ngel Latorre Guillem, Universidad Catlica de Valencia San Vicente Mrtir
Begoa Herrero Piqueras, Universidad Catlica de Valencia San Vicente Mrtir
Jos Emilio Farins Vias, Universidad Catlica de Valencia San Vicente Mrtir
SPANISH
Propuesta de un Modelo de Costo para la Empresa ALS Access Logistic Supply S.A.
Oscar Daniel Rave Rodrguez, Universidad El Bosque
Martha Ruth Mendoza Torres, Universidad El Bosque
Carlos Alberto Gonzlez Camargo, Universidad El Bosque
Anlisis de los Costos Financieros de los Crditos Otorgados por Instituciones Financieras en el Estado de
Colima, Colima
Hctor Priego Huertas, Universidad de Colima
Alejandro Rodrguez Vzquez, Universidad de Colima
Fabin Ojeda Prez, Universidad de Colima
Hugo Martn Moreno Zacaras, Universidad de Colima
El Efecto de la Informacin Sobre los ndices Burstiles: La Transferencia de la Crisis 2007/2008 de los
Pases Centrales a la Periferia
Juan Carlos Alonso, Universidad de Buenos Aires
Mario Luis Perossa, Universidad de Buenos Aires
Pablo Waldman, Universidad de Buenos Aires
Santiago Gigler, Universidad de Buenos Aires
SPANISH
TIME: CONTINUOUS
SESSION TRACK
ECONOMICS
SESSION CHAIR
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
30
PROGRAM 2016
TIME: CONTINUOUS
SESSION TRACK
ECONOMICS
SESSION CHAIR
SPANISH
Explicacin Tentativa de la Perpetuacin del Enorme Tamao del Sector Informal en la Economa
Colombiana a Partir de un Anlisis de las Ventas Ambulantes en el Centro de Medelln.
Santiago Humberto Londoo Restrepo, Corporacin Universitaria Americana
Anlisis del Estado del Arte Sobre la Transferencia Tecnolgica Como Herramienta para Mejorar la
Competitividad
Adriana Castro Garca, Universidad Popular Autnoma del Estado de Puebla
Alfredo Toriz Palacios, Universidad Popular Autnoma del Estado de Puebla
Jorge Alcaraz Vargas, Egade Business School Tecnolgico de Monterrey
Mara Guadalupe Lpez Mlina, Universidad Iberoamericana
Evolucin del Cluster de Bioenerga en Colombia
Karen Nahyr Sierra Ortiz, Universidad Politcnica de Valencia
Anlisis del Entorno para el Emprendimiento: Mxico-Estados Unidos de America
Sarha Leticia Romero Martnez, Universidad Autnoma de Baja California Sur
Alberto Francisco Torres Garca, Universidad Autnoma de Baja California Sur
Judith Jurez Mancilla, Universidad Autnoma de Baja California Sur
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
31
PROGRAM 2016
Onsite Sessions
Registered and paid attendees are welcome to attend any and all of the onsite sessions.
ROOM: Azalia
SESSION TRACK
MANAGEMENT, TOURISM
SESSION CHAIR
ENGLISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
32
ROOM: Anturios
PROGRAM 2016
SESSION TRACK
ECONOMICS, FINANCE
SESSION CHAIR
SPANISH
ROOM: Girasol
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
El Protocolo de Sucesin en las Empresas Familiares del Sector de Comida Rpida en Tijuana, B.C.
Mxico: Una Aproximacin Terica
Jos Alejandro Uribe-Valdez, Universidad Autnoma de Baja California
Mara Virginia Flores-Ortz, Universidad Autnoma de Baja California
Asociaciones Pblico Privadas en reas Protegidas Ecotursticas: Lecciones Aprendidas
Ivn Daro Lpez Lpez, Universidad Nacional de Colombia
Mariaantonia Meja Cortes, Universidad Nacional de Colombia
Joaqun Urrea Arbelez, Universidad Nacional de Colombia
El Desarrollo de la Pyme en el Contexto de la Reforma Laboral en Mxico
Jos Arturo Fuentes Rojas, Benemrita Universidad Autnoma de Puebla
Luis Alejandro Louvier Hernndez, Benemrita Universidad Autnoma de Puebla
Jacinto Garca Flores, Benemrita Universidad Autnoma de Puebla
La Mujer Empresaria en Mxico
Katya Gonzlez Jimnez, Universidad de Guadalajara
Rosa Mara Ortega Snchez, Universidad de Guadalajara
Hctor Cuellar Hernndez, Universidad de Guadalajara
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
33
ROOM: Gardenias
PROGRAM 2016
SESSION TRACK
BUSINESS EDUCATION
SESSION CHAIR
SPANISH
ROOM: Hibiscus
SESSION TRACK
TOURISM
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
34
ROOM: Azalia
PROGRAM 2016
SESSION TRACK
FINANCE
SESSION CHAIR
ENGLISH
Semi-strong Form Market Efficiency in Thinly Traded Markets: Evidence from Stock Price Reaction to
Major News Events in Six Thinly Traded Stock Markets
C. Justin Robinson, University of the West Indies
Prosper Bangwayo-Skeete, University of the West Indies
US and Costa Rica Stock Market Cointegration
Jedediah Baker, Alliant International University
Counterparty Credit Risk
Tomas Cipra, Charles University in Prague
The Investment Challenge of Financial Debt: Survival Dynamics of New Technology-based Firms
Elmar Lins, Heinrich Heine University Dsseldorf
Eva Lutz, Heinrich Heine University Dsseldorf
ROOM: Anturios
SESSION TRACK
ACCOUNTING
SESSION CHAIR
SPANISH
Factores Influyentes en la Generacin de Pasivos Intangibles en las Organizaciones del Sector Financiero
Panameo
Edila Eudemia Herrera Rodrguez, Universidad de Panam
Perspectivas de la Responsabilidad del Contador Pblico Como Auditor Forense en la ltima Dcada
Colombiana
Olga Beltrn Hernndez, Universidad La Gran Colombia
Diana Carolina Ortiz Motta, Universidad La Gran Colombia
Joana Carolina Chaves Vargas, Universidad La Gran Colombia
La Brecha Contributiva y las Multinacionales: Reportando Ingresos Sin Pagar Contribuciones
Kenneth Nez-Laureano, Universidad de Puerto Rico, Ro Piedras
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
35
ROOM: Girasol
PROGRAM 2016
SESSION TRACK
LAW, MANAGEMENT
SESSION CHAIR
SPANISH
Impacto del Techo de Cristal en las Empresas Familiares del Sector Servicios de Tijuana, B.C., Mxico
Mara Virginia Flores-Ortz, Universidad Autnoma de Baja California
Alfonso Vega-Lpez, Universidad Autnoma de Baja California
Edgar Armando Chvez Moreno, Universidad Autnoma de Baja California
Randall Ramrez Loria, Universidad de Costa Rica
Daniel Aguila Meza, Universidad Autnoma de Baja California
Samuel Gmez Patio, Universidad Autnoma de Baja California
Trabajadores Felices Son los Que Trabajan: Efectos del Clima Organizacional y los Riesgos Psicosociales
Sobre la Felicidad en el Trabajo
Francisco Diaz Pincheira, Universidad de Concepcin
Moiss Carrasco Garcs, Universidad de Concepcin
La Problemtica de los Contratos Virtuales en el Comercio Internacional
Cesar Corona Pacheco, Universidad de Guadalajara
Oscar Bernardo Reyes Real, Universidad de Colima
Jos Asuncin Corona Dueas, Universidad de Guadalajara
Luis Lenin Herrera Daz De Len, Universidad Autnoma de Aguascalientes
Equilibrio entre Liderazgo y Gerencia a Travs de la Inteligencia Emocional en el Contexto
Organizacional Mexicano
Rub Del Rosario Vargas Hernndez, Benemrita Universidad Autnoma de Puebla
Luis Alejandro Louvier Hernndez, Benemrita Universidad Autnoma de Puebla
ROOM: Gardenias
SESSION TRACK
BUSINESS EDUCATION
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
36
ROOM: Hibiscus
PROGRAM 2016
SESSION TRACK
PUBLIC ADMINISTRATION
SESSION CHAIR
SPANISH
ROOM: Azalia
SESSION TRACK
ECONOMICS, FINANCE
SESSION CHAIR
ENGLISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
37
ROOM: Anturios
PROGRAM 2016
SESSION TRACK
ACCOUNTING, FINANCE
SESSION CHAIR
SPANISH
ROOM: Girasol
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
38
SPANISH
ROOM: Gardenias
PROGRAM 2016
SESSION TRACK
MARKETING
SESSION CHAIR
ROOM: Hibiscus
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
39
ROOM: Azalia
PROGRAM 2016
SESSION TRACK
MULTIDISCIPLINE
SESSION CHAIR
ENGLISH
Forecasting Volume and Price Impact of Earnings Surprises Using Google Insights
Jedediah Baker, Alliant International University
Non-State Actors in Non-international Armed Conflict: The Case of Venezuelas Colectivos and the
Challenge of Accountability
Lara Sofia Romero, NYU Law
Rafael F. Romero, Suny Polytechnic Institute
To Share or Not to Share - A Empirical Study of Wearable Technology, Privacy and Users Incentive to
Share Sensitive Data
Yi Sun, California State University San Marcos
Mentoring Women in Finance and Business Careers
Cassandra Sligh Conway, South Carolina State University
Ora Spann, South Carolina State University
ROOM: Anturios
SESSION TRACK
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
40
ROOM: Girasol
PROGRAM 2016
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
Transicin Generacional Bajo la Percepcin del Lder y de los Sucesores de Empresas Familiares
Romn Alberto Quijano Garca, Universidad Autnoma de Campeche
Luis Alfredo Argelles Ma, Universidad Autnoma de Campeche
Fidel Ramn Alcocer Martnez, Universidad Autnoma de Campeche
Mario Javier Fajardo, Universidad Autnoma de Campeche
La Competitividad de las Agencias Aduanales de Tijuana, B.C., Mxico
Claudia Berra Barona, Universidad Autnoma de Baja California
Alfonso Vega-Lpez, Universidad Autnoma de Baja California
Percepciones de la Comunidad Acadmica de los Programas de Administracin de Empresas de
Instituciones de Educacin Superior de la Ciudad de Santiago de Cali Sobre Desarrollo Organizacional un
Diferenciador de Cambio Estratgico en la Cultura Organizacin
Wilson Eduardo Romero Palacios, Corporacin Universitaria Centro Superior Unicuces
Carlos Augusto Narvez Daz, Corporacin Universitaria Centro Superior Unicuces
Maria Del Pilar Jara Vargas, Corporacin Universitaria Centro Superior Unicuces
Anlisis de las Capacidades Logsticas Internacionales de las Pymes del Estado de Guanajuato
Mara Guadalupe Arredondo Hidalgo, Universidad de Guanajuato
ROOM: Gardenias
SESSION TRACK
MARKETING
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
41
ROOM: Hibiscus
PROGRAM 2016
SESSION TRACK
MANAGEMENT
SESSION CHAIR
Anlisis del Control Interno de una Banca en Mxico, una Reflexin Crtica de COSO
Tadeo Armando Barrn Lpez, UVM Hispano
SPANISH
ROOM: Azalia
SESSION TRACK
ECONOMICS, FINANCE
SESSION CHAIR
ENGLISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
42
ROOM: Anturios
PROGRAM 2016
SESSION TRACK
SESSION CHAIR
ENGLISH
ROOM: Girasol
SESSION TRACK
MANAGEMENT, TOURISM
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
43
ROOM: Gardenias
PROGRAM 2016
SESSION TRACK
ECONOMICS
SESSION CHAIR
SPANISH
ROOM: Azalia
SESSION TRACK
SESSION CHAIR
ENGLISH
Remodeling the Introductory Economics Course through an Application of Entrepreneurship and Business
Development Planning: A Case Study
Ranjini Thaver, Stetson University
Rebecca Oliphan, Florida Southern College
Project Management as a Catalyst for Change in Underserved Populations
Andrew Manikas, University of Louisville
Michael Godfrey, University of Wisconsin Oshkosh
Choosing a Bachelor-level Business Program: The Process and the Decision Criteria
Richard Weaver, National University
Michelle Browning, National University
Nelson Altamirano, National University
Predicting Graduation Rates at Colleges and Universities in the Midwest
Jeff Anstine, North Central College
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
44
ROOM: Anturios
PROGRAM 2016
SESSION TRACK
BUSINESS EDUCATION
SESSION CHAIR
SPANISH
Percepciones de los Estudiantes Universitarios Sobre la Situacin Actual y Deseada Hacia el Rol del
Docente en su Proceso de Enseanza-Aprendizaje
Carlos Arturo Torres-Gastel, Universidad Veracruzana
Agustn Lagunes-Domnguez, Universidad Veracruzana
Jos Luis Soto-Ortz, Universidad Veracruzana
Aplicacin de Herramientas en Pymes por los Empresarios- Emprendedores
Susana Margarita Ibars Hernndez, Instituto Tecnolgico de Veracruz
Elsa Elena Corona Mayoral, Instituto Tecnolgico de Veracruz
Perfecto Gabriel Trujillo Castro, Instituto Tecnolgico de Veracruz
Blanca Esthela Zazueta Villavicencio, Instituto Tecnolgico de Agua Prieta
Irma Judith Ruiz Rodrguez, Instituto Tecnolgico de Chihuahua II
reas de Oportunidad a Partir de Satisfaccin de Egresados: Caso Ciencias Administrativas y Contables
Juan Carlos Romn Fuentes, Universidad Autnoma de Chiapas
Procesos de Organizacin y Participacin Comunitaria en las Practicas Acadmicas Desarrolladas por la
Facultad Ciencias Sociales y Humanas de la Universidad de la Guajira en las Comunidades de la Ciudad
de Riohacha - Colombia
Ledis Esther Campo Rivadeneira, Universidad de La Guajira
Vctor Jos Iguaran Manjarres, Universidad de La Guajira
ROOM: Girasol
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
45
ROOM: Gardenias
PROGRAM 2016
SESSION TRACK
ECONOMICS, FINANCE
SESSION CHAIR
SPANISH
ROOM: Hibiscus
SESSION TRACK
ECONOMICS, FINANCE
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
46
ROOM: Azalia
PROGRAM 2016
SESSION TRACK
ACCOUNTING
SESSION CHAIR
ENGLISH
Awareness of Companies Located in Carmelray Industrial Park 1 on Human Resource Accounting Practices
and Costing: Evidence from the Philippines
Venus C. Ibarra, Ateneo de Manila University
Corazon A. Cosico, San Sebastian College Recoletos Canlubang
Hobby Loss or Business Loss: Its Categorization Has a Major Tax Impact
Peg Horan, Wagner College
Thomas Horan, St. Josephs College
Is R&D a Source of Information Asymmetry Exploited by Corporate Insiders?
Millicent Chang, University of Western Australia
Walid Ben-Amar, University of Ottawa
Philip Mcilkenny, University of Ottawa
Iain Watson, University of Queensland
A Case Study in Fraud Prevention: Charlene Corley
Peter Harris, New York Institute of Technology
Fay Teplitsky, New York Institute of Technology
ROOM: Anturios
SESSION TRACK
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
47
ROOM: Girasol
PROGRAM 2016
SESSION TRACK
MANAGEMENT
SESSION CHAIR
SPANISH
ROOM: Gardenias
SESSION TRACK
FINANCE
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
48
ROOM: Azalia
PROGRAM 2016
SESSION TRACK
SESSION CHAIR
ENGLISH
ROOM: Anturios
SESSION TRACK
ECONOMICS
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
49
ROOM: Girasol
PROGRAM 2016
SESSION TRACK
SESSION CHAIR
Percepcin del Bienestar Laboral de los Empleados: Estudio Comparativo Segn su Gnero
Kyria Edith Echevarra Alicea, Universidad del Este
Rosaliz Santiago Ortega, Universidad del Este
SPANISH
ROOM: Gardenias
SESSION TRACK
ECONOMICS, FINANCE
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
50
ROOM: Azalia
PROGRAM 2016
SESSION TRACK
SESSION CHAIR
SPANISH
ROOM: Girasol
SESSION TRACK
SESSION CHAIR
SPANISH
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
51
ENGLISH
ROOM: Azalia
PROGRAM 2016
SESSION TRACK
SESSION CHAIR
When Replacing an Audit Committee Member, Does Financial Expertise Matter to Investors
Arnold Schneider, Georgia Tech
Navigating the Publication Process
Terrance Jalbert, University of Hawaii Hilo
ROOM: Girasol
SESSION TRACK
SESSION CHAIR
SPANISH
Internet de las Cosas (loT) Como Herramienta Para la Optimizacin de la Cadena de Suministro del
Sector Secundario
Omar Ernesto Tern Varela, Centro Universitario UAEM Amecameca
Julio Cesar Flores Lpez, Centro Universitario UAEM Amecameca
Yadira Rocha Gonzlez, Centro Universitario UAEM Amecameca
Enrique Espinosa Ayala, Centro Universitario UAEM Amecameca
Innovacin en las Pequeas y Medianas Empresas Manufactureras Ubicadas en Puebla, Mexico
Rafaela Martnez Mndez, Benemrita Universidad Autnoma de Puebla
Mara Antonieta Monserrat Vera Muoz, Benemrita Universidad Autnoma de Puebla
Jos Gerardo Serafn Vera Muoz, Benemrita Universidad Autnoma de Puebla
Rafael Martnez Sandoval, Benemrita Universidad Autnoma de Puebla
Anlisis Comparativo del Desempeo Cognitivo, Emocional y Familiar en Nios Adolescentes Vctimas y
No Victimas de Traumas Relacionados con la Violencia Sexual en el Municipio de Riohacha la GuajiraColombia
Marlyn Dayana Martinez Manotas, Universidad de La Guajira
Belkis Xiomara Vanegas Sprockel, Universidad de La Guajira
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
52
PROGRAM 2016
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, Spanis Liaison, The IBFR
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
53
PROGRAM 2016
SESSION CHAIRS
Serving as session chair is an important contribution to the conference event. We thank the following
individuals for serving as session chair:
Ivn Javier Monterrosa Castro, Fundacin Universitaria Tecnolgico Comfenalco
Luis Domingo Martnez Vzquez, Universidad Autnoma de Quertaro
Gorgonio Segovia Febronio, Universidad Pedaggica Nacional
Mariana Ginz Rodrguez, Universidad Tecnolgica de Tecamachalco
Lenides Lpez Ocaa, Universidad Autnoma de Chiapas
Cristina Zulema Camacho Gudio, Universidad de Guadalajara
Jedediah Baker, Alliant International University
Emmanuel Picasso Salazar, Universidad Autnoma de Baja California Sur
Lorenzo Salgado Garca, Benemrita Universidad Autnoma de Puebla
Alberto Francisco Torres Garca, Universidad Autnoma de Baja California Sur
Mara Guadalupe Arredondo Hidalgo, Universidad de Guanajuato
Rafael F. Romero, Suny Polytechnic Institute
Luis Alejandro Louvier Hernndez, Benemrita Universidad Autnoma de Puebla
Mara Virginia Flores-Ortz, Universidad Autnoma de Baja California
Tadeo Armando Barrn Lpez, UVM Hispano
Juventino Reza Salgado, Universidad Tecnolgica de Tecamachalco
Ora Spann, South Carolina State University
Lino Meraz Ruiz, Centro de Enseanza Tcnica y Superior
Sara Lilia Garca Prez, Universidad Autnoma del Estado de Mxico
Iris Maria Velez Osorio, Universidad Cooperativa de Colombia Cali
William Wardrope, Wardrope Communication Development, Inc.
David Nickerson, Ryerson University
Germn Anbal Narvez Vsquez, Universidad de Guayaquil
Luis Enrique Bueno Cevada, Benemrita Universidad Autnoma de Puebla
Liliana Anglica Guerrero Ramos, Universidad Autnoma de Coahuila
Jeff Anstine, North Central College
Erico Wulf, Universidad de La Serena
Gloria Ruiz Snchez, Corporacin Universitaria Americana
Alma Temis Reyes Pantoja, Universidad Autnoma de Baja California
Graciela Vidal Carvajal, Universidad Santo Toms, Sede La Serena
Peg Horan, Wagner College
Martha Fabiola Netzahualt Mndez, Benemrita Universidad Autnoma de Puebla
Karla Fabiola Snchez Gmez, Benemrita Universidad Autnoma de Puebla
Eduardo Sandoval Alamos, Universidad de Concepcin
Keith Akiva Lehrer, York University
Juan Carlos Romn Fuentes, Universidad Autnoma de Chiapas
Elsa Delgado Czares, Instituto Tecnolgico de Matamoros
Rafaela Martnez Mndez, Benemrita Universidad Autnoma de Puebla
Omar Ernesto Tern Varela, Centro Universitario UAEM Amecameca
Terrance Jalbert, University of Hawaii Hilo
Mara Del Carmen Domnguez Ros, Benemrita Universidad Autnoma de Puebla
Global Conference on Business and Finance San Jose, Costa Rica May 24-27, 2016
54
PROGRAM 2016
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:
Ateneo de Manila University
Charles University in Prague
Instituto Tecnolgico de Sonora
Pontificia Universidad Catlica de Puerto Rico
Universidad Autnoma de Chiapas
Universidad Cooperativa de Colombia Cali Sur
Universidad de Guayaquil
Universidad del Este
Universidad del Turabo
Universidad La Gran Colombia
York University
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.
New York Institute of Technology
Tecnolgico de Antioquia I.U.
Instituto Tecnolgico de Chihuahua
Instituto Tecnolgico de Ciudad Jurez
Universidad Pedaggica y Tecnolgica de Colombia
Universidad Tcnica Federico Santa Mara
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Innovacin en Uso del Agua en Empresas Agrcolas del Valle de San Quintn, Baja California
Lizzette Velasco Aulcy, Universidad Autnoma del Estado de Baja California
Veronica De La O Burrola, Universidad Autnoma del Estado de Baja California
Luis Alberto Morales Zamorano, Universidad Autnoma del Estado de Baja California
Jesus Salvador Ruiz Carvajal, Universidad Autnoma del Estado de Baja California
Equilibrio entre Liderazgo y Gerencia a Travs de la Inteligencia Emocional en el Contexto
Organizacional Mexicano
Rub Del Rosario Vargas Hernndez, Benemrita Universidad Autnoma de Puebla
Luis Alejandro Louvier Hernndez, Benemrita Universidad Autnoma de Puebla
Los Tres Varietales de Vino de Mayor Preferencia y Adaptabilidad en Ensenada: Una Estrategia de
Mercadotecnia para una Pequea Vincola
Lino Meraz Ruiz, Centro de Enseanza Tcnica y Superior
Elsa Rebeca Mungaray Lagarda, Universidad Autnoma de Baja California
REVISTA INTERNACIONAL ADMINISTRACION & FINANZAS
Evaluacin Multicriterio e Inventario de Atractivos Tursticos: Estudio de Caso
Juan Gabriel Vanegas Lpez, F.U. Autnoma de Las Amricas
Andrea Isabel Arango, F.U. Autnoma de Las Amricas
Andrea Catalina Henao, F.U. Autnoma de Las Amricas
Elizabeth Ortiz Mazo, F.U. Autnoma de Las Amricas
Generan las Adquisiciones Rendimientos a Largo Plazo para las Empresas Adquirientes?
Miguel ngel Latorre Guillem, Universidad Catlica de Valencia San Vicente Mrtir
Begoa Herrero Piqueras, Universidad Catlica de Valencia San Vicente Mrtir
Jos Emilio Farins Vias, Universidad Catlica de Valencia San Vicente Mrtir
Calidad en la Educacin Superior: Propiedades Psicomtricas de un Modelo de Medicin
Deneb El Magaa Medina, Universidad Jurez Autnoma de Tabasco
Norma Aguilar Morales, Universidad Jurez Autnoma de Tabasco
Silvia Patricia Aquino Zuiga, Universidad Jurez Autnoma de Tabasco
El Mercado de Valores y su Influencia en la Economa: Estudio del Caso Colombiano 2001-2013
Carlos Arturo Gmez Restrepo, Universidad Santo Tomas
Juan Carlos Lezama Palomino, Universidad Santo Tomas
Miguel ngel Laverde Sarmiento, Universidad Santo Tomas
Rentabilidad y Calidad de Vida Laboral
Luis Alfredo Argelles Ma, Universidad Autnoma de Campeche
Romn Alberto Quijano Garca, Universidad Autnoma de Campeche
Mario Javier Fajardo, Universidad Autnoma de Campeche
Anlisis de las Causas de Clima Organizacional en una Organizacin de Desarrollo de Software
Sergio Delgado Llamas, Universidad Autnoma de Baja California
Virginia Guadalupe Lpez Torres, Universidad Autnoma de Baja California
Transicin Generacional Bajo la Percepcin del Lder y de los Sucesores de Empresas Familiares
Romn Alberto Quijano Garca, Universidad Autnoma de Campeche
Luis Alfredo Argelles Ma, Universidad Autnoma de Campeche
Fidel Ramn Alcocer Martnez, Universidad Autnoma de Campeche
Mario Javier Fajardo, Universidad Autnoma de Campeche
Determinantes en el Crecimiento de la Micro, Pequea y Mediana Empresa en Quintana Roo, Mxico:
Un Anlisis Multifactorial 2012-2015
Edgar Alfonso Sansores Guerrero, Universidad de Quintana Roo
Juana Edith Navarrete Marneou, Universidad de Quintana Roo
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Index of Participants
Aceves Meja, Mario ........................... 46, 63
Acevez, Saylor ................................. 20, 56
Ageros Snchez, Fernando ...................... 24
Aguila Meza, Daniel ............................... 36
Aguilar Morales, Norma ....................... 34, 62
Aguilar Romero, Hayde .......................... 24
Aguilar Vzquez, Juan ........................ 27, 60
Alarcn Pea, Melisa Yamilet ................ 26, 63
Alcaraz Vargas, Jorge ............................. 31
Alcaraz Vera, Jorge Vctor ....................... 50
Alczar-Zamacona, Jose Pablo .................. 26
Alcocer Martnez, Fidel Ramn .............. 41, 62
Alicea Rivera, Juan Carlos ....................... 13
Aljifri, Khaled ...................................... 13
Alonso, Juan Carlos ........................... 30, 64
Al-Tamimi, Hussein ................................ 10
Altamirano, Nelson ............................ 44, 56
lvarez Garnica, David Enrique.................. 26
Alzomaia, Turki ...................................... 8
Amezcua Nez, Bernardo ................... 39, 63
Amezcua Nez, Juan Bernardo ................. 47
Andrade-Zavala, Diana............................ 34
Anstine, Jeff ...................... 9, 10, 13, 44, 54
Antipova, Tatiana ............................. 22, 57
Anzo Mnera, Edith ........................... 38, 57
Aparicio Rosas, Vctor......................... 23, 25
Apolinario Quintana, Rafael ................. 26, 61
Aquino Zuiga, Silvia Patricia ................ 34, 62
Araiza Garza, Ma. Zchitl ........................ 15
Araiza Garza, Zchitl .................... 23, 24, 63
Armburo Vizcarra, Guillermo ............... 48, 59
Arango, Andrea Isabel ........................ 34, 62
Aranibar, Mnica Fernanda ...................... 29
Araujo, Ruben...................................... 15
Arbelo, Antonio .................................... 26
Arbelo-Prez, Marta............................... 26
Arcega Ponce, Arqumedes ................... 23, 25
Arellano Guerrero, Alexandra Eugenia ......... 34
Arellano Zepeda, Santiago Alejandro ....... 33, 61
Arvalo Moscoso, Roberto .................... 43, 60
Argelles Ma, Luis Alfredo.......... 15, 38, 41, 62
Armenteros Acosta, Mara del Carmen 32, 48, 59
Arredondo Hidalgo, Mara Guadalupe. 38, 41, 54,
59
Azpeitia Torres, Enrique Roberto ........... 34, 59
Baker, Jedediah ................. 35, 37, 40, 54, 57
Bangwayo-Skeete, Prosper ....................... 35
Barboza Carrasco, Irene .......................... 37
Barocio Torres, Ana Isabel ....................... 33
Barrn Lpez, Tadeo Armando ......... 39, 42, 54
Baycan, Ismail Onur ........................... 37, 57
Bealing, William ................................... 12
Beltrn Hernndez, Olga ......................... 35
Ben-Amar, Walid................................... 47
Bentez Guadarrama, Juan Pedro ............... 38
Bentez Oropeza, Modesto Alfonso .............. 45
Berra Barona, Claudia ........................ 41, 58
Blanco Pegueros, Sergio Enrique ............ 48, 58
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Countries Represented
Argentina
Australia
Barbados
Canada
Chile
Colombia
Costa Rica
Czech Republic
Denmark
Ecuador
Germany
Mxico
Nigeria
Norway
Panam
Philippines
Puerto Rico
Russian Federation
Spain
Taiwan (R.O.C.)
Turkey
United States
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