Table Of Content

Allied Academies International Internet Conference 2010 Allied Academies Internet Conference Proceedings Affiliates Journals Academy of Accounting and Financial Studies Academy of Accounting and Financial Studies Journal Academy of Banking Studies Academy of Banking Studies Journal Academy of Educational Leadership Academy of Educational Leadership Journal Academy of Entrepreneurship Academy of Entrepreneurship Journal Entrepreneurial Executive International Journal of Entrepreneurship Journal of Entrepreneurship Education Academy of Health Care Management Academy of Health Care Management Journal Academy of Information and Management Sciences Academy of Information and Management Sciences Journal Academy of Marketing Studies Academy of Marketing Studies Journal Academy of Strategic Management Academy of Strategic Management Journal Academy for Studies in Business Business Studies Journal Academy for Economics and Economic Education Journal of Economics and Economic Education Research Academy for Studies in International Business Journal of International Business Research Academy of Legal, Ethical and Regulatory Issues Journal of Legal, Ethical and Regulatory Issues Academy of Organizational Culture, Communications & Journal of Organizational Culture, Communications & Conflict Conflict International Academy for Case Studies Journal of the International Academy for Case Studies Allied Academies, Inc. PO Box 670 An International Non Profit Association Candler, NC 28715 of Scholars and Practitioners www.alliedacademies.org Allied Academies International Internet Conference i _____________________________________________________________________________________________ ISSN: 2050-8313 Volume 12 2010 Proceedings of the Allied Academies Internet Conference 2010 Jo Ann and Jim Carland Co-Editors Carland College The Proceedings of the Allied Academies Internet Conference are published by the Allied Academies, Inc. Allied Academies is an international, non-profit association of scholars whose purpose is to support and encourage the exchange of knowledge. Copyright 2010 by the Allied Academies, Inc. _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference ii _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference Table of Contents VALUE PREFERENCES, POLITICAL ORIENTATION AND MORAL REASONING OF CERTIFIED PUBLIC ACCOUNTANTS............................................................................1 Donald L. Ariail, Southern Polytechnic State University Nicholas Emler, University of Surrey Mohammad J. Abdolmohammadi, Bentley University ADVANCED INDEX CERTIFICATES.....................................................................................2 Rodrigo Hernández, Radford University Jorge Brusa, Texas A&M International University Pu Liu, University of Arkansas COMPARING FINANCIAL PERFORMANCE OF COMPUTER NETWORK AND INFORMATION TECHNOLOGY SERVICES COMPANIES..............................................3 Anne Macy, West Texas A&M University Neil Terry, West Texas A&M University Jean Walker, West Texas A&M University THE TAX PREPARER PENALTY PROVISIONS OF IRC §6694(A): SOME REFLECTIONS ON THE POSITIVE AND NEGATIVE IMPLICATIONS FOR TAX PRACTICE....................................................................................................................................4 J. David Mason, University of Alaska Anchorage FINANCIAL CRISIS AND SHORT SELLING: DO REGULATORY BANS REALLY WORK? EVIDENCE FROM THE ITALIAN MARKET........................................................5 Gianluca Mattarocci, University of Rome “Tor Vergata” Gabriele Sampagnaro, University of Naples “Parthenope” MANAGED EARNINGS: A CLOSER LOOK AT PENSION EXPENSE............................6 Paula Diane Parker, University of Southern Mississippi AN INVESTIGATION OF THE EASE-OF-USE CLAIMS OF ENTRY-LEVEL ACCOUNTING SOFTWARE VENDORS................................................................................7 Andrew Schiff, Towson University Bruce Lubich, University of Maryland Elizabeth Giordano, Towson University IMPACT OF IFRS CONVERGENCE ON ACCOUNTING CURRICULA..........................8 Robert Singer, Lindenwood University Zane L. Swanson, University of Central Oklahoma _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference iii _____________________________________________________________________________________________ THE MORTGAGE CRISIS - ITS IMPACT AND RESTRUCTURE.....................................9 Gaurav Singh, Strayer University Kelly Bruning, Strayer University TEACHING SOUND FINANCIAL DECISION MAKING: CAN THE GAAP CASH FLOW STATEMENT MISLEAD?...........................................................................................14 Suzanne N. Cory, St. Mary’s University Brooke R. Envick, St. Mary’s University Edward B. Patton, Patton Associates EVALUATION OF FINANCIAL FITNESS FOR LIFE PROGRAM AND OUTLOOK IN THE MISSISSIPPI DELTA ......................................................................................................19 Rebecca Campbell Smith, Mississippi State University Erin Hiley Sharp, University of New Hampshire Randall Campbell, Mississippi State University, MS C-SCAPE: ONE BUSINESS SCHOOL’S ANSWER TO THE SOPHOMORE SLUMP...24 Tatiana Isakovski, Millikin University Susan M. Kruml, Millikin University Jon F. Bibb, Millikin University Adam D. Benson, Millikin University INTRINSIC & EXTRINSIC MOTIVATORS AND STUDENT PERFORMANCE: AN EMPIRICAL INVESTIGATION..............................................................................................39 Songtao Mo, Purdue University Calumet USING ADAPTION-INNOVATION THEORY TO ENHANCE PROBLEM-BASED LEARNING EXPERIENCES....................................................................................................40 David F. Robinson, Indiana State University Arthur Lloyd Sherwood, Indiana State University Concetta A. DePaolo, Indiana State University THROUGH AND PAST THE VALUES OF MANAGEMENT: REFLECTIONS ON TEACHING IN BUSINESS SCHOOLS...................................................................................47 Sarah Stookey, Central Connecticut State University AN EXPLORATION OF INFORMATION ENTREPRENEURSHIP.................................53 Robert J. Lahm, Jr., Western Carolina University Charles R. B. Stowe, Lander University STUDENT PERCEPTIONS ON THE EFFECTIVENESS OF COLLABORATIVE LEARNING IN BUSINESS CLASSES....................................................................................57 John S. Yelvington, Reinhardt University _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference iv _____________________________________________________________________________________________ TTHHEE DDEESSIIGGNN AASSPPEECCTTSS OOFF CCOONNTTEEXXTT BBAASSEEDD SSEEAARRCCHHIINNGG AALLGGOORRIITTHHMM FFOORR LLYYRRIICC WWRRIITTIINNGG IINN TTEELLUUGGUU –– AANN IINNTTEELLLLIIGGEENNTT AAPPPPRROOAACCHH UUSSIINNGG CCOOMMPPUUTTAATTIIOONNAALL LLIINNGGUUIISSTTIICC TTEECCHHNNIIQQUUEESS.............................................................58 Raghu Korrapati, Walden University Ramakantha Rao Chakalakonda, Rayalaseema University A QUALITATIVE STUDY ON DETERMINING CRITICAL SUCCESS FACTORS FOR SOFTWARE DEVELOPMENT LIFE CYCLE STAGES (SDLC) TO ENSURE SOFTWARE PROJECT SUCCESS.........................................................................................63 Raghu Korrapati, Walden University Showry Kocherla, Walden University STRATEGY FOR EFFECTIVE INFORMATION TECHNOLOGY OFFSHORING: THEORIES, BENEFITS AND RISKS.....................................................................................66 Raghu Korrapati, Walden University Harichand Chandu Nair, Walden University AA NNAATTUURRAALL LLAANNGGUUAAGGEE AAPPPPLLIICCAATTIIOONN TTOO DDEETTEERRMMIINNEE ‘‘CCHHAANNDDAASSSSUU’’ ((GGRRAAMMMMAARR)) && PPRREEDDIICCTT TTHHEE RRIIGGHHTT WWOORRDD IINN TTEELLUUGGUU PPOOEETTRRYY........................70 Raghu Korrapati, Walden University TVVV Prasad, Rayalaseema University COMPUTATIONAL LINGUISTICS: SPECIAL REFERENCE TO APPLICATIONS IN TELUGU LANGUAGE USING INTERDISCIPLINARY META ANALYSIS APPROACH................................................................................................................................77 Raghu Korrapati, Walden University PRINCIPLES AND BEST PRACTICES FOR DIGITAL LIBRARIES HELP SYSTEMS82 Jose Perez-Carballo, California State University, Los Angeles Iris Xie, University of Wisconsin-Milwaukee Colleen Cool, Queens College/CUNY USING CLOUD COMPUTING TO SYNC PCS AND MOBILE DEVICES.......................85 John L. Wilson, Nova Southeastern University Ed Lindoo, Nova Southeastern University STUDENT ACCEPTANCE OF CLICKERS IN LARGE INTRODUCTORY BUSINESS CLASSES.....................................................................................................................................86 Michael W. Preis, University of Illinois at Urbana-Champaign Gregory M. Kellar, Wright State University Elizabeth Crosby, University of Illinois at Urbana-Champaign SATISFACTION AND REPURCHASE INTENTION: B2B BUYER-SELLER RELATIONSHIPS IN MEDIUM-TECHNOLOGY INDUSTRIES......................................87 Gregory M. Kellar, Wright State University Michael W. Preis, University of Illinois at Urbana-Champaign _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference v _____________________________________________________________________________________________ USER ATTITUDES TOWARD PASSWORD POLICIES: PRELIMINARY ANALYSIS..................................................................................................................................88 Norman Pendegraft, University of Idaho AN EXAMINATION OF US ACBSP GRADUATE ENTREPRENUERSHIP PROGRAMS...............................................................................................................................92 Carolyn K. Broner, Mountain State University FORGIVE US OUR DEBTS: THE GREAT RECESSION OF 2008-09...............................99 Thomas N. Edmonds, Western Michigan University Leo J. Stevenson, Western Michigan University Judith Swisher, Western Michigan University FEDERAL EDUCATIONAL RIGHTS AND PRIVACY ACT: A HISTORICAL PERSPECTIVE.........................................................................................................................100 Susan Shurden, Lander University Mike Shurden, Lander University INVESTIGATING THE PRESENCE OF TRANSFER PRICING AND ITS IMPACT IN U.S. AIRLINE MERGERS.................................................................................................106 Connie Rae Bateman, University of North Dakota Ashley Westphal, University of North Dakota ACTIVE ADULT COMMUNITIES: A STUDY OF CONSUMER ATTITUDES AND PREFERENCES.......................................................................................................................107 Donald Bernstein, Roosevelt University Marshall Ottenfeld, Roosevelt University Carl Witte, Roosevelt University CONSUMER PURHCASE BEHAVIOR AND HELPING: AN EXPLORATION OF THIS APPROACH TO MARKETING STRATEGY......................................................108 Gary J. Brunswick, Northern Michigan University COUNTRY OF ORIGIN OF SERVICES: ARE ALL SERVICES CREATED EQUAL?....................................................................................................................................113 Virginie Pioche Khare, The University of Tampa Karen Popovich, St Michael’s College MEASURING THE VALUE OF INGREDIENT BRAND EQUITY AT MULTIPLE STAGES IN THE SUPPLY CHAIN: A COMPONENT SUPPLIER’S PERSPECTIVE.........................................................................................................................117 Waldemar Pfoertsch, China Europe International Business School Junsong Chen, China Europe International Business School _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference vi _____________________________________________________________________________________________ SUCCESSFUL CRM PARTNERING AS A MEANS TO ALIGNING CORPORATE AND PHILANTHROPIC GOALS: AN EMPIRICAL STUDY....................................................124 Michael L. Thomas, Georgia Southern University John P. Fraedrich, Southern Illinois University Linda G. Mullen, Georgia Southern University DOES EVERYBODY SELF-GIFT? A FRAMEWORK FOR EXAMINING THE ROLE OF CULTURE IN INDIVIDUALS LIKELIHOOD TO ENGAGE IN SELF-GIFT BEHAVIOR...............................................................................................................................125 Suri Weisfeld-Spolter, Nova University Maneesh Thakkar, Radford University CORPORATE REPUTATION MANAGEMENT: CITIBANK’S USE OF IMAGE RESTORATION STRATEGIES DURING THE U.S. BANKING CRISIS.......................126 Marsha Weber, Minnesota State University Moorhead Sheri L. Erickson, Minnesota State University Moorhead Mary Stone, Minnesota State University Moorhead AN ANALYSIS OF ENERGY CONSERVATION AMONG US AGE COHORTS..........127 LaTanya N. Brown, Bowie State University D. Osei Robertson, Bowie State University CONVERGENCE OF E-TALING AND SOCIAL NETWORKING..................................128 Ma. Luisa C. Delayco, Hankuk University of Foreign Studies Brandon Walcutt, Hankuk University of Foreign Studies REFLECTIONS ON EXECUTIVE COMPENSATION......................................................132 Kenneth Bruvik, Thomas Edison State College Jane Whitney Gibson, Nova Southeastern University RELATIONSHIPS BETWEEN TECHNOLOGICAL AND SOCIETAL CHANGE.......139 Mark T. Luckett, Sullivan University ECONOMIC DIPLOMACY IN THE LIGHT OF THE WORLD FINANCIAL AND ECONOMIC CRISIS...............................................................................................................147 Dejan Romih, University of Maribor EMPIRICAL STUDY ON AFRICAN ENERGY RESOURCES AND CHINA’S OUTFLOW FOREIGN DIRECT INVESTMENT................................................................148 Ming Wang, California State University, Los Angeles SOCIAL MARKETING AND ROCK’N ROLL: THE POWER OF THE U2 BRAND...154 Virginie Pioche Khare, The University of Tampa Karen Popovich, St Michael’s College _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference vii _____________________________________________________________________________________________ LEXICOGRAPHIC GOAL PROGRAMMING APPROACHES TO THE THREE- GROUP CLASSIFICATION PROBLEM.............................................................................155 Constantine Loucopoulos, Northeastern Illinois University FURTHER EVIDENCE ON THE DETERMINANTS OF AUDIT COMMITTEE DILIGENCE..............................................................................................................................163 Thomas E. Wilson, Jr., University of Louisiana at Lafayette _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference 1 _____________________________________________________________________________________________ VALUE PREFERENCES, POLITICAL ORIENTATION AND MORAL REASONING OF CERTIFIED PUBLIC ACCOUNTANTS Donald L. Ariail, Southern Polytechnic State University Nicholas Emler, University of Surrey Mohammad J. Abdolmohammadi, Bentley University ABSTRACT Numerous studies have reported a significant negative relation between moral reasoning (as measured by the Defining Issues Test) and political conservatism. However, recent studies with accounting subjects (Bailey, et al., 2005; Bernardi, et al., 2004) and other subjects (Bailey, 2007) have found little or no relation and have called for more research. We use a sample of 284 practicing Certified Public Accountants (CPAs) to investigate this issue further and also present a variable composed of four value preferences that may explain the mixed results of prior studies. Our results indicate a statistically significant inverse relationship between moral reasoning and conservatism in univariate tests. However, this relationship disappears in multivariate tests, where a composite measure of four individual value preferences (broadminded, imaginative, salvation, and obedient) from the Rokeach Value Survey is highly significant in explaining variations in moral reasoning. Our findings add to those suggesting caution in the interpretation of scores from the Defining Issues Test. Key Words: moral reasoning, political orientation, value preferences, Rokeach values Data availability: Contact the authors _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference 2 _____________________________________________________________________________________________ ADVANCED INDEX CERTIFICATES Rodrigo Hernández, Radford University Jorge Brusa, Texas A&M International University Pu Liu, University of Arkansas ABSTRACT In this paper we introduce a new financial product named Advanced Index Certificates and we provide detailed descriptions of the product specifications. We show that the payoff of an Advanced Index Certificate can be duplicated by the combination of a zero coupon bond, a call option on the index and a put option on the index. We develop pricing formulas to price the certificates. Finally, we apply the pricing models to a certificate issued by Bayerische Hypo- und Vereinsbank AG to examine how well the model fits empirical data. The results are in line with previous studies pricing other structured products. _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010

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Allied Academies International Internet Conference 2010 Allied Academies Internet Conference Proceedings Affiliates Journals Academy of Accounting and Financial Studies Academy of Accounting and Financial Studies Journal Academy of Banking Studies Academy of Banking Studies Journal Academy of Educational Leadership Academy of Educational Leadership Journal Academy of Entrepreneurship Academy of Entrepreneurship Journal Entrepreneurial Executive International Journal of Entrepreneurship Journal of Entrepreneurship Education Academy of Health Care Management Academy of Health Care Management Journal Academy of Information and Management Sciences Academy of Information and Management Sciences Journal Academy of Marketing Studies Academy of Marketing Studies Journal Academy of Strategic Management Academy of Strategic Management Journal Academy for Studies in Business Business Studies Journal Academy for Economics and Economic Education Journal of Economics and Economic Education Research Academy for Studies in International Business Journal of International Business Research Academy of Legal, Ethical and Regulatory Issues Journal of Legal, Ethical and Regulatory Issues Academy of Organizational Culture, Communications & Journal of Organizational Culture, Communications & Conflict Conflict International Academy for Case Studies Journal of the International Academy for Case Studies Allied Academies, Inc. PO Box 670 An International Non Profit Association Candler, NC 28715 of Scholars and Practitioners www.alliedacademies.org Allied Academies International Internet Conference i _____________________________________________________________________________________________ ISSN: 2050-8313 Volume 12 2010 Proceedings of the Allied Academies Internet Conference 2010 Jo Ann and Jim Carland Co-Editors Carland College The Proceedings of the Allied Academies Internet Conference are published by the Allied Academies, Inc. Allied Academies is an international, non-profit association of scholars whose purpose is to support and encourage the exchange of knowledge. Copyright 2010 by the Allied Academies, Inc. _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference ii _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference Table of Contents VALUE PREFERENCES, POLITICAL ORIENTATION AND MORAL REASONING OF CERTIFIED PUBLIC ACCOUNTANTS............................................................................1 Donald L. Ariail, Southern Polytechnic State University Nicholas Emler, University of Surrey Mohammad J. Abdolmohammadi, Bentley University ADVANCED INDEX CERTIFICATES.....................................................................................2 Rodrigo Hernández, Radford University Jorge Brusa, Texas A&M International University Pu Liu, University of Arkansas COMPARING FINANCIAL PERFORMANCE OF COMPUTER NETWORK AND INFORMATION TECHNOLOGY SERVICES COMPANIES..............................................3 Anne Macy, West Texas A&M University Neil Terry, West Texas A&M University Jean Walker, West Texas A&M University THE TAX PREPARER PENALTY PROVISIONS OF IRC §6694(A): SOME REFLECTIONS ON THE POSITIVE AND NEGATIVE IMPLICATIONS FOR TAX PRACTICE....................................................................................................................................4 J. David Mason, University of Alaska Anchorage FINANCIAL CRISIS AND SHORT SELLING: DO REGULATORY BANS REALLY WORK? EVIDENCE FROM THE ITALIAN MARKET........................................................5 Gianluca Mattarocci, University of Rome “Tor Vergata” Gabriele Sampagnaro, University of Naples “Parthenope” MANAGED EARNINGS: A CLOSER LOOK AT PENSION EXPENSE............................6 Paula Diane Parker, University of Southern Mississippi AN INVESTIGATION OF THE EASE-OF-USE CLAIMS OF ENTRY-LEVEL ACCOUNTING SOFTWARE VENDORS................................................................................7 Andrew Schiff, Towson University Bruce Lubich, University of Maryland Elizabeth Giordano, Towson University IMPACT OF IFRS CONVERGENCE ON ACCOUNTING CURRICULA..........................8 Robert Singer, Lindenwood University Zane L. Swanson, University of Central Oklahoma _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference iii _____________________________________________________________________________________________ THE MORTGAGE CRISIS - ITS IMPACT AND RESTRUCTURE.....................................9 Gaurav Singh, Strayer University Kelly Bruning, Strayer University TEACHING SOUND FINANCIAL DECISION MAKING: CAN THE GAAP CASH FLOW STATEMENT MISLEAD?...........................................................................................14 Suzanne N. Cory, St. Mary’s University Brooke R. Envick, St. Mary’s University Edward B. Patton, Patton Associates EVALUATION OF FINANCIAL FITNESS FOR LIFE PROGRAM AND OUTLOOK IN THE MISSISSIPPI DELTA ......................................................................................................19 Rebecca Campbell Smith, Mississippi State University Erin Hiley Sharp, University of New Hampshire Randall Campbell, Mississippi State University, MS C-SCAPE: ONE BUSINESS SCHOOL’S ANSWER TO THE SOPHOMORE SLUMP...24 Tatiana Isakovski, Millikin University Susan M. Kruml, Millikin University Jon F. Bibb, Millikin University Adam D. Benson, Millikin University INTRINSIC & EXTRINSIC MOTIVATORS AND STUDENT PERFORMANCE: AN EMPIRICAL INVESTIGATION..............................................................................................39 Songtao Mo, Purdue University Calumet USING ADAPTION-INNOVATION THEORY TO ENHANCE PROBLEM-BASED LEARNING EXPERIENCES....................................................................................................40 David F. Robinson, Indiana State University Arthur Lloyd Sherwood, Indiana State University Concetta A. DePaolo, Indiana State University THROUGH AND PAST THE VALUES OF MANAGEMENT: REFLECTIONS ON TEACHING IN BUSINESS SCHOOLS...................................................................................47 Sarah Stookey, Central Connecticut State University AN EXPLORATION OF INFORMATION ENTREPRENEURSHIP.................................53 Robert J. Lahm, Jr., Western Carolina University Charles R. B. Stowe, Lander University STUDENT PERCEPTIONS ON THE EFFECTIVENESS OF COLLABORATIVE LEARNING IN BUSINESS CLASSES....................................................................................57 John S. Yelvington, Reinhardt University _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference iv _____________________________________________________________________________________________ TTHHEE DDEESSIIGGNN AASSPPEECCTTSS OOFF CCOONNTTEEXXTT BBAASSEEDD SSEEAARRCCHHIINNGG AALLGGOORRIITTHHMM FFOORR LLYYRRIICC WWRRIITTIINNGG IINN TTEELLUUGGUU –– AANN IINNTTEELLLLIIGGEENNTT AAPPPPRROOAACCHH UUSSIINNGG CCOOMMPPUUTTAATTIIOONNAALL LLIINNGGUUIISSTTIICC TTEECCHHNNIIQQUUEESS.............................................................58 Raghu Korrapati, Walden University Ramakantha Rao Chakalakonda, Rayalaseema University A QUALITATIVE STUDY ON DETERMINING CRITICAL SUCCESS FACTORS FOR SOFTWARE DEVELOPMENT LIFE CYCLE STAGES (SDLC) TO ENSURE SOFTWARE PROJECT SUCCESS.........................................................................................63 Raghu Korrapati, Walden University Showry Kocherla, Walden University STRATEGY FOR EFFECTIVE INFORMATION TECHNOLOGY OFFSHORING: THEORIES, BENEFITS AND RISKS.....................................................................................66 Raghu Korrapati, Walden University Harichand Chandu Nair, Walden University AA NNAATTUURRAALL LLAANNGGUUAAGGEE AAPPPPLLIICCAATTIIOONN TTOO DDEETTEERRMMIINNEE ‘‘CCHHAANNDDAASSSSUU’’ ((GGRRAAMMMMAARR)) && PPRREEDDIICCTT TTHHEE RRIIGGHHTT WWOORRDD IINN TTEELLUUGGUU PPOOEETTRRYY........................70 Raghu Korrapati, Walden University TVVV Prasad, Rayalaseema University COMPUTATIONAL LINGUISTICS: SPECIAL REFERENCE TO APPLICATIONS IN TELUGU LANGUAGE USING INTERDISCIPLINARY META ANALYSIS APPROACH................................................................................................................................77 Raghu Korrapati, Walden University PRINCIPLES AND BEST PRACTICES FOR DIGITAL LIBRARIES HELP SYSTEMS82 Jose Perez-Carballo, California State University, Los Angeles Iris Xie, University of Wisconsin-Milwaukee Colleen Cool, Queens College/CUNY USING CLOUD COMPUTING TO SYNC PCS AND MOBILE DEVICES.......................85 John L. Wilson, Nova Southeastern University Ed Lindoo, Nova Southeastern University STUDENT ACCEPTANCE OF CLICKERS IN LARGE INTRODUCTORY BUSINESS CLASSES.....................................................................................................................................86 Michael W. Preis, University of Illinois at Urbana-Champaign Gregory M. Kellar, Wright State University Elizabeth Crosby, University of Illinois at Urbana-Champaign SATISFACTION AND REPURCHASE INTENTION: B2B BUYER-SELLER RELATIONSHIPS IN MEDIUM-TECHNOLOGY INDUSTRIES......................................87 Gregory M. Kellar, Wright State University Michael W. Preis, University of Illinois at Urbana-Champaign _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference v _____________________________________________________________________________________________ USER ATTITUDES TOWARD PASSWORD POLICIES: PRELIMINARY ANALYSIS..................................................................................................................................88 Norman Pendegraft, University of Idaho AN EXAMINATION OF US ACBSP GRADUATE ENTREPRENUERSHIP PROGRAMS...............................................................................................................................92 Carolyn K. Broner, Mountain State University FORGIVE US OUR DEBTS: THE GREAT RECESSION OF 2008-09...............................99 Thomas N. Edmonds, Western Michigan University Leo J. Stevenson, Western Michigan University Judith Swisher, Western Michigan University FEDERAL EDUCATIONAL RIGHTS AND PRIVACY ACT: A HISTORICAL PERSPECTIVE.........................................................................................................................100 Susan Shurden, Lander University Mike Shurden, Lander University INVESTIGATING THE PRESENCE OF TRANSFER PRICING AND ITS IMPACT IN U.S. AIRLINE MERGERS.................................................................................................106 Connie Rae Bateman, University of North Dakota Ashley Westphal, University of North Dakota ACTIVE ADULT COMMUNITIES: A STUDY OF CONSUMER ATTITUDES AND PREFERENCES.......................................................................................................................107 Donald Bernstein, Roosevelt University Marshall Ottenfeld, Roosevelt University Carl Witte, Roosevelt University CONSUMER PURHCASE BEHAVIOR AND HELPING: AN EXPLORATION OF THIS APPROACH TO MARKETING STRATEGY......................................................108 Gary J. Brunswick, Northern Michigan University COUNTRY OF ORIGIN OF SERVICES: ARE ALL SERVICES CREATED EQUAL?....................................................................................................................................113 Virginie Pioche Khare, The University of Tampa Karen Popovich, St Michael’s College MEASURING THE VALUE OF INGREDIENT BRAND EQUITY AT MULTIPLE STAGES IN THE SUPPLY CHAIN: A COMPONENT SUPPLIER’S PERSPECTIVE.........................................................................................................................117 Waldemar Pfoertsch, China Europe International Business School Junsong Chen, China Europe International Business School _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference vi _____________________________________________________________________________________________ SUCCESSFUL CRM PARTNERING AS A MEANS TO ALIGNING CORPORATE AND PHILANTHROPIC GOALS: AN EMPIRICAL STUDY....................................................124 Michael L. Thomas, Georgia Southern University John P. Fraedrich, Southern Illinois University Linda G. Mullen, Georgia Southern University DOES EVERYBODY SELF-GIFT? A FRAMEWORK FOR EXAMINING THE ROLE OF CULTURE IN INDIVIDUALS LIKELIHOOD TO ENGAGE IN SELF-GIFT BEHAVIOR...............................................................................................................................125 Suri Weisfeld-Spolter, Nova University Maneesh Thakkar, Radford University CORPORATE REPUTATION MANAGEMENT: CITIBANK’S USE OF IMAGE RESTORATION STRATEGIES DURING THE U.S. BANKING CRISIS.......................126 Marsha Weber, Minnesota State University Moorhead Sheri L. Erickson, Minnesota State University Moorhead Mary Stone, Minnesota State University Moorhead AN ANALYSIS OF ENERGY CONSERVATION AMONG US AGE COHORTS..........127 LaTanya N. Brown, Bowie State University D. Osei Robertson, Bowie State University CONVERGENCE OF E-TALING AND SOCIAL NETWORKING..................................128 Ma. Luisa C. Delayco, Hankuk University of Foreign Studies Brandon Walcutt, Hankuk University of Foreign Studies REFLECTIONS ON EXECUTIVE COMPENSATION......................................................132 Kenneth Bruvik, Thomas Edison State College Jane Whitney Gibson, Nova Southeastern University RELATIONSHIPS BETWEEN TECHNOLOGICAL AND SOCIETAL CHANGE.......139 Mark T. Luckett, Sullivan University ECONOMIC DIPLOMACY IN THE LIGHT OF THE WORLD FINANCIAL AND ECONOMIC CRISIS...............................................................................................................147 Dejan Romih, University of Maribor EMPIRICAL STUDY ON AFRICAN ENERGY RESOURCES AND CHINA’S OUTFLOW FOREIGN DIRECT INVESTMENT................................................................148 Ming Wang, California State University, Los Angeles SOCIAL MARKETING AND ROCK’N ROLL: THE POWER OF THE U2 BRAND...154 Virginie Pioche Khare, The University of Tampa Karen Popovich, St Michael’s College _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference vii _____________________________________________________________________________________________ LEXICOGRAPHIC GOAL PROGRAMMING APPROACHES TO THE THREE- GROUP CLASSIFICATION PROBLEM.............................................................................155 Constantine Loucopoulos, Northeastern Illinois University FURTHER EVIDENCE ON THE DETERMINANTS OF AUDIT COMMITTEE DILIGENCE..............................................................................................................................163 Thomas E. Wilson, Jr., University of Louisiana at Lafayette _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference 1 _____________________________________________________________________________________________ VALUE PREFERENCES, POLITICAL ORIENTATION AND MORAL REASONING OF CERTIFIED PUBLIC ACCOUNTANTS Donald L. Ariail, Southern Polytechnic State University Nicholas Emler, University of Surrey Mohammad J. Abdolmohammadi, Bentley University ABSTRACT Numerous studies have reported a significant negative relation between moral reasoning (as measured by the Defining Issues Test) and political conservatism. However, recent studies with accounting subjects (Bailey, et al., 2005; Bernardi, et al., 2004) and other subjects (Bailey, 2007) have found little or no relation and have called for more research. We use a sample of 284 practicing Certified Public Accountants (CPAs) to investigate this issue further and also present a variable composed of four value preferences that may explain the mixed results of prior studies. Our results indicate a statistically significant inverse relationship between moral reasoning and conservatism in univariate tests. However, this relationship disappears in multivariate tests, where a composite measure of four individual value preferences (broadminded, imaginative, salvation, and obedient) from the Rokeach Value Survey is highly significant in explaining variations in moral reasoning. Our findings add to those suggesting caution in the interpretation of scores from the Defining Issues Test. Key Words: moral reasoning, political orientation, value preferences, Rokeach values Data availability: Contact the authors _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010 Allied Academies International Internet Conference 2 _____________________________________________________________________________________________ ADVANCED INDEX CERTIFICATES Rodrigo Hernández, Radford University Jorge Brusa, Texas A&M International University Pu Liu, University of Arkansas ABSTRACT In this paper we introduce a new financial product named Advanced Index Certificates and we provide detailed descriptions of the product specifications. We show that the payoff of an Advanced Index Certificate can be duplicated by the combination of a zero coupon bond, a call option on the index and a put option on the index. We develop pricing formulas to price the certificates. Finally, we apply the pricing models to a certificate issued by Bayerische Hypo- und Vereinsbank AG to examine how well the model fits empirical data. The results are in line with previous studies pricing other structured products. _____________________________________________________________________________________________ Proceedings of the Allied Academies Internet Conference, Volume 12 2010

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