IABE-2006 Proceedings, Volume II, Number 1, 2006 ISSN: 1932-7498 PROCEEDINGS of the IABE-2006 Annual Conference Las Vegas, Nevada, USA Program Chairs: Bhavesh M. Patel, Ph.D. Tahi J. Gnepa, Ph.D. Myers University, Cleveland, Ohio California State University-Stanislaus A Publication of the International Academy of Business and Economics™ IABE.ORG Promoting Global Competitiveness™ IABE-2006 PROCEEDINGS, Volume II, Number 2, 2006 ISSN: 1932-7498 A Welcome Letter from Managing Editors! Greetings! This has been another great, productive year for our Academy (IABE). With the 80 manuscripts contained in these proceedings of the IABE, almost four times as many scholars from all continents are proposing to share their research with you at this meeting as did in last year. We are particularly proud to note that this growth is taking place while, as most our reviewers have commented, the overall competitiveness of all submissions has escalated. A glance at the table of contents of these proceedings confirms the trademark of our meetings, journals and proceedings: the continental breadth of authors, and the scholarly depth of their contributions. The titles are as provocative as the contents are informative. Unless you always thought (as you will read) that Modigliani and Miller propositions were tautology, or already knew the individual differences behind the plagiarism you may observe in your classroom. More than ever, IABE is dedicating itself to providing an intellectually stimulating and supportive environment where you may engage other scholars and expose yourself to other views and methods in your discipline. As always, we welcome your manuscripts, abstracts and cases or you may chose to participate next year as a reviewer, track chair, or discussant. Please plan ahead and submit your work as early as possible; even as early as next week! Please visit our website www.IABE.org site frequently, especially since new and quite enjoyable procedures for online paper submissions, reviews, online registrations, etc. will be introduced shortly. We hope you will find these proceedings (CD as well as online) and all our other publications informative and useful. Please do not hesitate to ask us how to help make the most use of these unique meetings. We hope you will join us again next year at the IABE-2007, Las Vegas, Nevada, USA. Warmest regards, Tahi J. Gnepa, Ph.D. Bhavesh Patel, Ph.D. Program Chair, IABE-2006 Program Chair, IABE-2006 October 15, 2006 Las Vegas, Nevada, USA ISSN: 1932-7498 PROCEEDINGS of the IABE-2006 Annual Conference, Las Vegas, Volume II, Number 1, 2006 ii IABE-2006 PROCEEDINGS, Volume II, Number 2, 2006 ISSN: 1932-7498 TABLE OF CONTENTS (To view your paper, please double click on your paper title.) THE DIVERSIFICATION DISCOUNT: THE CASE OF CANADIAN PACIFIC LIMITED 1 Carlton Osakwe, Haskayne School of Business, University of Calgary, CANADA Peggy Hedges, Haskayne School of Business, University of Calgary, CANADA BEHAVIORAL JOB DESCRIPTION OF PROJECT LEADERS: 13 APPLICATION OF REPERTORY GRID METHODOLOGY V. Anand Ram, Indian Institute of Management Bangalore, INDIA MANAGEMENT ACCOUNTANTS IN THE 21ST CENTURY BUSINESS ENVIRONMENT 27 Martin Kelly, Waikato Management School, University of Waikato, Hamilton, NEW ZEALAND Andrea Bather, Waikato Management School, University of Waikato, Hamilton NEW ZEALAND THE ROLE OF ETHICS IN BUSINESS & ACCOUNTING – A COMMENTARY 36 Sekhar Anantharaman, Alabama A&M University, Normal, Alabama, USA IMPACT OF PERSONALITY, WORK DRIVE AND EMOTIONAL INTELLIGENCE 44 ON ACADEMIC PERFORMANCE Arunee Vidhayasirinun, Ramkhamhaeng University (IIS), Bangkok, THAILAND Peng Chan, California State University-Fullerton, California, USA XML-BASED SOLUTIONS’ ROLE IN THE FUTURE OF SUPPLY CHAIN MANAGEMENT 52 Nimer Alrushiedat, Claremont Graduate University, Claremont, California, USA Mabel Kung, California State University, Fullerton, Fullerton, California, USA USING THE WEB TO ENHANCE LEARNING AND INCREASE THE APPEAL 61 OF ECONOMICS Eddie Ary, Ouachita Baptist University, Arkadelphia, Arkansas, USA A PRELIMINARY EMPIRICAL INVESTIGATION OF THE INTERNET AS A CONDUIT FOR 66 WHITE-COLLAR CRIME Thomas W. Zimmerer, Saint Leo University, Saint Leo, Florida, USA Stephen L. Baglione, Saint Leo University, Saint Leo, Florida, USA Robert Diemer, Saint Leo University, Saint Leo, Florida, USA EMPIRICAL EVIDENCE OF LEARNING FROM AN UNDERGRADUATE 73 SEMINAR IN FINANCE G. Glenn Baigent, Long Island University, C. W. Post Campus, Brookville, New York, USA Matthew C. Cordaro, Long Island University, C. W. Post Campus, Brookville, New York, USA Robert J. Sanator, Long Island University, C. W. Post Campus, Brookville, New York, USA THE ANALYSIS OF FINANCIAL PERFORMANCE IN CREDIT INSTITUTIONS 78 Ioan Batrancea, „Babes-Bolyai” University, Cluj-Napoca, ROMANIA Sorin Borlea, „Babes-Bolyai” University, Cluj-Napoca, ROMANIA COMPARING STOCHASTIC DOMINANCE AND MEAN-VARIANCE APPROACH IN 82 DECISION MAKING UNDER UNCERTAINTY Nesrin Alptekin, Anadolu University, Eskisehir, TURKEY PROCEEDINGS of the IABE-2006 Annual Conference, Las Vegas, Volume II, Number 1, 2006 iii GAME THEORY – ITS ROLE IN THE EVOLUTION OF ECONOMIC THINKING 88 Larissa-Margareta Bǎtrâncea, “Babeş – Bolyai” University, Cluj-Napoca, ROMANIA Maria Bǎtrâncea Ph.D., “Bogdan-Vodǎ” University, Cluj-Napoca, ROMANIA MODIGLIANI AND MILLER PROPOSITIONS ARE TAUTOLOGY! 94 Shyam B. Bhandari, Bradley University, Peoria, Illinois, USA LIQUOR LAW LIABILITY: ANALYSIS OF STATE DRAM SHOP LAWS 98 John Bratton, University of Central Arkansas, Conway, Arkansas, USA Victor Puleo, University of Central Arkansas, Conway, Arkansas, USA Michael Zugelder, Old Dominion University, Norfolk, Virginia, USA SPOKEN ENGLISH PROFICIENCY AND ACADEMIC PERFORMANCE: 105 TESTING A POST-ADMISSION PROFICIENCY MEASURE Gordon Brooks, Macquarie University, Sydney, AUSTRALIA Farhat Yusuf, Macquarie University, Sydney, AUSTRALIA ANALYSIS OF THE LONG TERM EFFECTS OF THE EURO 111 Kate Brown, University of Maryland Eastern Shore, Princess Anne, MD USA Hari Sharma, Virginia State University, Petersburg, VA, USA Michaela Kraenzle, University of Otago, Dunedin, New Zealand MARKETING THE ROMAN CATHOLIC DIOCESAN PRIESTHOOD TO GENERATION Y: 119 UNDERSTANDING HOW AND WHERE TO MARKET VOCATIONS EFFECTIVELY Jeffrey Ricchiuti, Siena College, Loudonville, New York, USA Cheryl L. Buff, Siena College, Loudonville, New York, USA OUTSOURCING AND TEMPORARY LABOR: 124 COMPLEXITIES AND DYNAMICS FOR WORKFORCE EFFICIENCY Donatus I. Amaram, Virginia State University, Petersburg, Virginia, USA Macgorine Cassell, Fairmont State University, Fairmont, West Virginia, USA A CASE STUDY ON THE FINANCIAL RISK AND FINANCIAL REVENUE OF 130 ASSET PURCHASE OF AIRLINES IN THE TAIWAN Kang-Lin Chiang, Vanung University, TAIWAN E-GOV: STATE OF THE PRACTICE AND RECOMMENDATIONS FOR IMPROVEMENT 140 Chandrasekhar Commuri, California State University, Bakersfield, California, USA Yong Choi, California State University, Bakersfield, California, USA MIMUMUM PAY REQUIREMENT AND MORAL HAZARD 149 Chiaho Chang, Montclair State University, Montclair, NJ, USA SHOWING THE DOOR: IDENTIFICATION AND REMOVAL OF SELF-EXCLUDED 154 PROBLEM GAMBLERS IN AUSTRALIA Rosalind F. Croucher, Macquarie University, Sydney, Australia John S. Croucher, Macquarie University, Sydney, Australia TRANSPARENCY OF FINANCIAL INFORMATION TO IMPROVE ETHICAL CLIMATE: 159 TRUST IS THE LANGUAGE OF BUSINESS Claudia J. Ferrante, U.S. Air Force Academy, Colorado Springs, CO, USA Steve G. Green, U.S. Air Force Academy, Colorado Springs, CO, USA Brian C. Payne, U.S. Air Force Academy, Colorado Springs, CO, USA PROCEEDINGS of the IABE-2006 Annual Conference, Las Vegas, Volume II, Number 1, 2006 iv MEASURING CUSTOMER BUYING INTENTION IN THE UNITED ARAB EMIRATES 164 MOBILE PHONE MARKET: CASE IN FOCUS SIEMENS Imtiaz Hossain, Thuraya Satellite Communication, Dubai, UNITED ARAB EMIRATES Syd Gilani, University of Dubai, Dubai, UNITED ARAB EMIRATES ARE WE SHORT-CHANGING ACCOUNTING MAJORS? 182 Linda A. Hall, State University of New York at Fredonia, USA John Olsavsky, State University of New York at Fredonia, USA MICHAEL DUKAKIS AND KENNETH STARR: 195 A CONTRAST OF TWO PROMINENT LEGAL LEADERS Charles Fischer, Pepperdine University, Irvine Campus, California, USA Peichen Clair Lee, Pepperdine University, Irvine Campus, California, USA Michael Moodian, Pepperdine University, Irvine Campus, California, USA RISK TRANSFER SOLUTIONS FOR NATURAL CATASTROPHES IN ROMANIA 203 Marius D. Gavriletea, Babes Bolyai University, Business Faculty, Cluj – Napoca, ROMANIA CONFLICT OF INTEREST, FRAUD, AND AUDITOR RESPONSIBILITY 208 Nashwa George, Montclair State University, Montclair, New Jersey, USA NANOTECHNOLOGY: THE NEXT FRONTIER 213 Bobbie Green, New Mexico State University-Las Cruces, New Mexico, USA DELINEATING ORGANIZATIONAL CHANGE: THE CASE OF A MAJOR THEME PARK 219 MD Mahbubul Haque, Pepperdine University, Los Angeles, California, USA Islam Azzam, Pepperdine University, Los Angeles, California, USA Joseph Wai Yu, Pepperdine University, Los Angeles, California, USA IMPROVING AUDITING EFFICIENCY USING MOBILE INFORMATION 224 TECHNOLOGIES WITH ELECTRONIC DATA PROCESSING SYSTEMS Meihua Koo, University of Nevada, Las Vegas, Nevada, USA Chrwan-Jyh Ho, Oklahoma State University, Oklahoma, USA Hsuan-Tsung Hsieh, University of Nevada, Las Vegas, Nevada, USA A QUALITY FUNCTION DEPLOYMENT MODEL FOR SUPPLIER QUALITY MANAGEMENT 229 Philip Y. Huang, Virginia Polytechnic Institute and State University, Blacksburg, Virginia, USA INSTRUCTING ADULT