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PROCEEDINGS
of theTwenty-Eighth Annual Meeting
of the
WESTERN DECISION SCIENCES INSTITUTE
April6-10, 1999
Marriott CasaMagna, Puerto Vallarta, Mexico
Proceedings Editor
Marc MassoudClaremont McKenna College
UB/T1B Hannover 89115 220 151
Table of Contents
Paper Title Page
Accounting I (Cost/Managerial/AIS)
A Data Base Case for Use in Accounting Information Systems 1
Sherri Anderson, Sonoma State University
How Common Sense and Intuition Contribute to Good Operations Control 2
Roy W. Regel, University of Montana
A Study of Demographic Differences in Journal Publication Efforts and Acceptance Rates QEllen Harris, Weber State UniversityVicki Nycum, Weber State University
Employment in Health Care Services and Qualities Recruiters Seek In Accounting Graduates 7
Nasrallah Ahadiat, California Polytechnic State University, Pomona
Feature Based Proactive Estimation of Producer's Life Cycle Costs 10
Stephen L. Starling, California State University, Hayward
The Enterprise Resource Planning System As a Strategic Solution 15Richard L. Jenson, Utah State UniversityI. Richard Johnson, Utah State University
Escalation and Its Prevention in Healthcare Organizations 18
Chee W. Chow, San Diego State UniversityDenise Ganulin, San Diego State UniversityKamal M. Haddad, San Diego State UniversityPaul D. Harrison, University of South Carolina
Under-Utilization of Cost Accounting in Hospitals 19
Ahmad Hosseini, Sonoma State UniversityMohsen Sharifi, Eastern Michigan University
Accounting II (Audit/Financial/Tax)
International Tax Policy and the European Monetary Union 22
Haroldene F. Wunder, California State University, Sacramento
The Components of Intellectual Capital for Accounting Measurement 24Mohammad J. Abdolmohammadi, Bentley College
"Financial Instruments: Recognition and Measurement" and the Core Set of International Accounting 27Standards
Kurt H. Buerger, Angelo State University
Bankruptcy Prediction Using Accrual and Cash Based Measures 28
Judith A. Laux, The Colorado College
Does AACSB Accreditation Imply Better Student Outcomes? 35Annhenrie Campbell, California State University, StanislausDavid H. Lindsay, California State University, Stanislaus
Well Versed in Accounting: Poetic Applications 38
Sheldon R. Smith, Brigham Young University, Hawaii
An Investigation of the Use of Generally Accepted Accounting Principles (GAAP) In Tax Litigation 41
G. E. Whittenburg, San Diego State UniversityWilliam Raabe, Samford UniversityJames Lackritz, San Diego State University
Individual versus Group Decision Accuracy: An Examination of Surrogate Audit Groups 44
Jerry L. Turner, Florida International University
Will the "AMT" Become the IRS' Money Machine? 47
Francine J. Lipman, O'Melveny & Myers LLPJames E. Williamson, San Diego State University
Income Tax Strategies for Lump-Sum Retirement Distributions 50
Bob G. Kilpatrick, Northern Arizona University
A Silver Anniversary Analysis of Fortune 500 Participation In the FASB's Standard-Setting Process 53
Nancy L. Wilburn, Northern Arizona UniversityPaulette R. Tandy, University of Nevada, Las Vegas
Biting the Hand that Feeds You: The Problem of Auditor Independence in an Era of Unlimited Services 56
Trini U. Melcher, California State University, San Marcos
Leonard A. Bacon, California State University, Bakersfield
Will There Be A "Big One"? Or Have the Accounting Mergers Ended? 61
Linda B. Specht, Trinity University
Brian Gibson, Price Waterhouse Coopers LLP
Using Consumer Debt to Teach Present Value Concepts 62
C. Patrick Fort, University of Alaska Anchorage
Adoption Tax Benefits: Tax Policy with Unusual Ramifications 65Sheldon R. Smith, Brigham Young University, HawaiiGlade K. Tew, Brigham Young University, Hawaii
Life Cycle as a Predictor of Going Concern and Bankrupty 68
Vicki S. Peden, California State Polytechnic University, Pomona
First Impressions Last: Promoting an Active Learning Model on the First Day of Class 71Doug Laufer, Metropolitan State College of DenverRick L. Crosser, Metropolitan State College of Denver
An Empirical Investigation of the New Earnings Per Share 72
I. Richard Johnson, Utah State UniversityAlan A. Stephens, Utah State University
Differential Trading Patterns of Institutional Investors Surrounding the Release of Management Forecasts of 75Annual Earnings
Timothy D. Cairney, Florida Atlantic UniversityL. Mick Swartz, Grand Valley State University
Competitive Disadvantage: Is it Hindering Financial Statement Disclosure? 77
Otto H. Chang, California State University, San BernardinoAnnette Cruz, California State University, San Bernardino
A Comparative Study of Corporate Financial and Nonfinancial Performance of US and Japanese Firms 78
Eunsup (Daniel) Shim, Sacred Heart UniversityJooh Lee, Rowan University
The (Lack of) Quality of Year 2000 Disclosures 79
Denise M. English, Boise State UniversityDiane K. Schooley, Boise State University
Differential Market Responses to Accounting Information: The Case of Revisions of Financial Analysts' 81Forecasts
Miin H. Guo, Metropolitan State College of Denver
Stock-Based Compensations: Differential Impact of Expense Recognition on High Tech Industry 82Hassan Hefzi, California Polytechnic State University, Pomona
A Proposed Accounting Model for Determining the Financial Gap in Restructuring Publicly-Held Corporations 83Fouad M. El-Leithy, Kuwait University
Wafaa Y. Abd-el-Samad, Suez-Canal University, Egypt
Research Needs and Focus In Multinational A ccounting 84
Hossein Shalchi, California State University, San BernardinoLinvol G. Henry, California State University, San Bernardino
International Accounting Standards on the Evaluation of Assets: The Case of Kuwait 86All M. Abdel Rahim, Kuwait UniversityAli M. Hewaidi, Kuwait University
Ghaleb N. Mostafa, Kuwait University
Accounting For Stocklifts 88
Keith Lantz, Auburn University, Montgomery
Bank Failure Prediction In a Full-Population Setting 89
Richard Henage, Claremont McKenna College
America Online: A Case Study of Mergers and Earnings Management 92Laurel Mitchell, Claremont McKenna CollegeCorinne Putt, Claremont McKenna College
Effective Audit Committees: The Key to Effective Corporate Governance in the UK Public Sector? A Window 93on Wales
Mariene Davies, University of GlamorganLisa James, University of Glamorgan
Changes and Levels of Cash Flows and Earnings Measures: UK Evidence 96
Mahdi Hadi, Kuwait UniversityNeil Garrod, Glasgow University
Perceptions of Practicing Accountants in Kuwait Regarding the Contents of Financial Accounting Courses: 97An Empiricial Investigation
Ahmed E. Hamdallah, Kuwait UniversityMohamed A. El-Azma, Kuwait University
Business and Instructional Applications on the WWW
Internet as a Tool for Course Delivery and Research 98
Alev M. Efendioglu, University of San Francisco
Finance Case Studies: The Internet Way 99
Dale D. Pletcher, California State University, SacramentoBurton Schaffer, California State University, Sacramento
Issues in Putting the Business Curriculum Online 102
Charles H. Mawhinney, Metropolitan State College of DenverSusan Helms, Metropolitan State College of DenverRajendra P. Khandekar, Metropolitan State College of DenverGwynne Larsen, Metropolitan State College of DenverKathy Marold, Metropolitan State College of DenverVirginia Parker, Metropolitan State College of DenverBarbara Uliss, Metropolitan State College of Denver
Third Generation Distance Education Courses 107
John H. Haehl, Lewis-Clark State College
Bruce E. Arnold, Lewis-Clark State College
Joan Gilmore, Austin College
A Comparison of Student Outcomes from an internet-Based Inventory Simulation 108
Bruce C. Raymond, Montana State UniversityMary Dempsey, National University Ireland
Researching Online Survey Research 111Robert W. Schaffer, California Polytechnic State University, Pomona
Patricia M. Hopkins, California Polytechnic State University, Pomona
Web-Based Groupware in Teaching 112
Louise L. Soe, California Polytechnic State University, Pomona
World Wide Web Course Toots (WebCT): An Effective Means of Enhancing Web-Based, POM Course 113J. M. Moghaddam, California State University, Fresno
From Textbook to Template: Observations from the Virtual Frontier 116
Gayte P. Meierhoff, Emporia State University
Business Law and Ethics
A Survey of Harassment and Discrimination in the Legal Profession 118
Johanna Hunsaker, University of San Diego
Michael Visagey, University of San Diego
An Investigation of Cultural Differences in Accounting Students'Ethical Decisions 122
William E. Shafer, California State University, Los AngelesL. Jane Park, California State University, Los Angeles
Integrating Ethical Dimensions Into a Model of Budgetary Slack Creation 126
Patricia Casey Douglas, Loyola Marymount UniversityBenson Wier, Virginia Commonwealth University
The Foreign Corrupt Practices A ct: The Legal Ramifications 127
Clifford R. Skousen, Utah State UniversityRocco R. Vanasco, National-Louis University
Business Policy and Strategy
The Transformation from Transportation to Third Party Logistics 130
Richard D. Gritta, University of PortlandGarland Chow, University of British Columbia
Sustainable Environmental Business Strategy 131Mary Ann Reynolds, Western Washington UniversityJacquelyn Warwick, Andrews University
Strategic Groups, Resource vs. Market-Based Strategies, and Performance: Product, Service, and Mixed 138Industries
Lester A. Digman, University of Nebraska, LincolnDan Thorsfeldt, Cypress Semiconductor
Marketing Consulting to Small Businesses and Entrepreneurs 141
J.D. Bell, University of Otago, Dunedin, New ZealandNorton E. Marks, California State University, San BernardinoBim Beckman, University of Redlands
An Evaluation of Two Business Simulation Games for the Business Policy and Strategy Course 142
Lewis A. Myers, St. Edward's University
Developing a Negotiation Outcomes Scale with Conjoint Analysis 143
P. K. Shukla, Chapman UniversityYatri P. Shukla, Chapman University
Strategic Trilogy: Managerial Treatment, Employee Commitment and The Balanced Scorecard 144
Robert McGinty, Eastern Washington UniversityRoy W. Regel, University of Montana
Implications of Owner Race on the Interracial Mix of Employees and Customers: The Case of Minority Owned 145Banks
Melissa C. Griswold, Quincy University
CasesThe Delivery of Entrepreneurship Education Through Experiential Learning 148
Lisa F. Borstadt, Northern Arizona University
The Effect of Taxes on Capital Budgeting Decisions in the Competitive Electric Generation Market 149James E. Williamson, San Diego State University
The Virtual Office Hour An Introduction with Examples 150
Jeffery DeLooze, University of Texas, Pan AmericanLester Rydl, University of Texas, Pan AmericanR. Michael Crews, University of Texas, Pan American
Curriculum Design and Development: A Continuous Improvement Model 151
Martha Doran, San Diego State UniversityAndrew Barnett, San Diego State UniversityNathan Oestreich, San Diego State UniversityG. E. Whittenburg, San Diego State University
A Legacy to the System of Profound Knowledge: The Case of the Tacoma-Pierce County Denting Project 152William H. Baarsma, University of Puget Sound
Break a Leg 153
Jacquelyn Warwick, Andrews University
Consumer Behavior and Marketing Mix
Puzzles in Consumer Behavior Can Be Fun 154
Kenneth Heischmidt, Southeast Missouri State University
Peter J. Gordon, Southeast Missouri State University
An Assessment of the Cross-National Reliability of an Opinion Leadership Scale: A Meta-Analysis 157
Emin Babakus, University of MemphisGlen Riecken, East Tennessee State UniversityUgur Yavas, East Tennessee State University
An Analysis of Merchandise Return Patterns In order to Determine Potential Consumer Abuses and Affects on 161Traditional Marketing Response Hierarchy Models
Mark S. Rosenbaum, San Diego State UniversityLois Bitner-Olson, San Diego State University
Measurement of Consumer Environmental Knowledge: Implications for Empirical Research 164
Kenneth R. Bartkus, Utah State UniversityCathy L. Hartman, Utah State UniversityRoy D. Howell, Texas Tech University
Food Habits of a Sample of Undergraduate Students from Local Universities, Puebla, Mexico 167
Alicia Bernard Menna, Ex Hacienda Santa Catarina Martir, CholulaPatricia Dominguez, Universidad de las AmericasEsteban Burguete, Universidad de Mayaguez
Ads Using Multiple Spokespersons Who Argue over the Brand's Main Benefit: Effects on Brand Attitudes 170
Kathy L. Pettit-O'Malley, University of IdahoCar) S. Bozman, Gonzaga University
Restaurant Application of the Expanded Rational Expectations Model on the Intention of Visiting a Fine Dining 172Restaurant
Patricia Dominguez, Universidad de las AmericasMaria G. Rocha, Universidad de las AmericasEsteban Burguete, Universidad de Mayaguez
Targeting Underage Consumers: Perpetuating a Myth? 175
Chris Liefer, Southeast Missouri State UniversityJack Sterrett, Southeast Missouri State University
Finance
Actively Managed Funds versus Index Funds In a Record Setting Bull Market 179
Burton Schaffer, California State University, SacramentoDale D. Pletcher, California State University, Sacramento
Risk and Return of Closed-End Funds: Does Manager Tenure Matter? 182
Burton Schaffer, California State University, Sacramento
Dale D. Pletcher, California State University, Sacramento
Government Budget Deficits and Equity Market Volatility: International Evidence 185
Bahram Adrangi, University of PortlandKambiz Raffiee, University of Nevada, RenoMary Allender, University of Portland
The Stock Analysis Project 188
Rajiv Kalra, Moorhead State University
Determining the Significance of Derived Reduced Form Coefficients from Simultaneous Equations Estimation 191Marsha Weber, Moorhead State UniversityGordon V. Karels, University of Nebraska, Lincoln
Dividend Policy, Beta Stability and the 1986 Tax Reform Act 194
Michael Casey, Henderson State University
A Comparative Study of the Capital Structure of Indian Firms with the Firms of Developing European and Asian 196Countries
Prakash Dheeriya, California State University, Dominguez HillsDev Prasad, Texas A S M University, Corpus ChristiCriss G. Woodruff, Texas A S M University, Corpus Christi
Influences on Short-Run Share Price Growth: A Perspective from Pattern Recognition 199
James S. Moore, Indiana-Purdue University, Fort Wayne
Margins Requirements and Futures Activity: Evidence from the Soybean and Com Markets 202Arjun Chatrath, University of PortlandBahram Adrangi, University of Portland
Do Actively-Managed Funds Really Outperform the Index Funds? 205
Robert P. Harrington, Fort Lewis CollegeIqal A. Memon, Fort Lewis College
The Impact of Changes in Tax Rates on the Profit and Risk Aspects of an Investment Project 212Sang-Hoon Kim, Montclair State UniversityDavid J. Kim, Indiana State UniversityT. Chotigeat, Nicholls State University
Racial Characteristics of Employees and Customers at Minority Owned and Nonminorlty Owned Banks: Self- 215Selection or Discrimination?
Melissa C. Griswold, Quincy UniversityGordon V. Karels, University of Nebraska, LincolnManferd O. Peterson, University of Nebraska, Lincoln
Computing the Cost of Capital for Privately Held Firms 218
John Cotner, Loyola College in MarylandHarold D. Fletcher, Loyola College in Maryland
The Effects of Options Expiration (Triple Wiching) on New York Stock Exchange (NYSE) Volume and Prices 229
Steven V. Le, California State University, Long Beach
The Application of Analytic Hierarchy Process (AHP) Model to Portfolio Management 230
Steven V. Le, California State University, Long Beach
Value Range Listing of Homes: Are the Claims of Its Effects Sustainable? 233Gary Grudnitski, San Diego State UniversityA. Quang Do, San Diego State University
Forecasting of Financial Statements Using Simultaneous Equation Solution Sets 236Gary R. Wells, Idaho State UniversityRichard F. Boes, Idaho State University
An Evaluation of Finance Internet Sites: Which Sites are Best for use in the Investments Classroom? 239Donna M. Dudney, University of Nebraska, LincolnMarsha Weber, Moorhead State University
A Comparison of Mean Reverting Versus Pure Diffusion Interest Rate Processes In Valuing Cap and Floor 244Options
Ronald W. Spahr, University of North Carolina at PembrokeRobert G. Schwebach, Colorado State UniversityYing Li, University of Wyoming
Initial Public Offerings: Evidence from the UK 249
Roger Hussey, University of Western EnglandAshley W. Burrowes, University of GlamorganKevin Jones, University of Glamorgan
The Informational Efficiency of the Highly Speculative Emerging Stock Market of Kuwait 252
Nabeel E. Al-Loughani, Kuwait University
Brazilian Pension Fund Performance Analysis 256Francisco de R. Baima, State University of Santa CatarinaNewton C.A. Da Costa, Federal University of Santa Catarina
Capital Asset Pricing Model and Natex Stocks: A Case Study in Indian Capital Market 258
U. Rao Cherukuri, California State University, StanislausG. C. Nath, National Stock Exchange, CalcuttaM. Malhotra, Industrial Credit and Investment Corp. of India, Bangalore
Debt Level and Firm Perfomtance: An Empirical Analysis 262
Michael D. Kinsman, Pepperdine UniversityJoseph A. Newman, Faulkner University
The Impact of Financial Leverage on Business Policy Evidence from Dutch Management Buy-Outs 278
Hans Bruining, Erasmus University Rotterdam, HollandArthur Herst, Maastricht University, Holland
Marcel Bonnet, Erasmus University Rotterdam, Holland
An Explanation of the Recently Experienced Fall in the Natural Rate of Unemployment 283
Manfred W. Keil, Claremont McKenna College
Managing Financial Regulation in the UK: A Longitudinal Study 286Roger Hussey, University of Western EnglandJuliet Cottingham, Kingston University, England
Global Business
Trade Agreements: Similarities and Differences Between AFT A, CER and NAFTA 295
Balasundram Maniam, Sam Houston State UniversityPrakash Dheeriya, California State University, Dominguez Hills
Brand-Naming Products In China: An Exploratory Study 298
Zhan G. Li, University of San FranciscoL. William Murray, University of San Francisco
Doing Business in Mexico: Tips to Improve a Firm's Chances for Success 301
Debora J. Gilliard, Metropolitan State College of DenverRichard Scott, Metropolitan State College of DenverJudith DeLouche Scott, Metropolitan State College of Denver
Global Work - A Personal Experience 304
Janice Goodnow Swanson, Southern Oregon University
An Economic Rationale for Countertrade: The Case of the Liquidity Constraint 305Burhan F. Yavas, California State University, Dominguez HillsRodney Freed, California State University, Dominguez HillsDemos Vardiabasis, Pepperdine University
Lessons from the Asian Meltdown 308
Sang M. Lee, University of Nebraska, Lincoln
Executive Courage and Behavior An Empirical Cross-Cultural Investigation 310
Jafar Alavi, East Tennessee State UniversityMahmoud M. Yasin, East Tennessee State UniversityThomas W. Zimmerer, Drury CollegeJoao Lisboa, Universidade Coimbra
Measuring the General Knowledge of Men and Women: A Transnational Study of Business Majors 313
Richard Scott, Metropolitan State College of DenverNorm Pence, Metropolitan State College of DenverJudith DeLouche Scott, Metropolitan State College of DenverDebora J. Gilliard, Metropolitan State College of Denver
In Search of a New High Performance Management System: Mercedes-Benz United States International, Inc. 318(MBUSI)
Robert R. Rehder, The University of New MexicoHelen J. Muller, The University of New MexicoGeoffrey J. Bannister, The University of New Mexico
Technological Change: Global Competition and Skllllng/Do-Skllllng of Labor 321
Cyrus Bina, University of RedlandsHamid Falatoon, University of RedlandsRasool Azari, University of Redlands
Humane Topics of the International Business Management 328
Jose De Jesus Vazquez Bonilla, Universidad Intercontinental
A Treatment Proposal of Burned Oil in Puebla Mexico: A Systems Dynamic Approach 332
Jorge A. Duran E., University of The AmericasArmando Lopez S., University of The Americas
Innovative Education
Avoiding Mistakes in the Design of Electronic Lecture Classrooms 333
Thomas E. Hebert, California State University, SacramentoNancy Tsai, California State University, Sacramento
Edward A. Christenson, California State University, Sacramento
Effects of Core Requirements on the Performance of Accounting Students 335
Anwar Y. Salimi, California Polytechnic State University, Pomona
Batch or Real-Time: User Preferences for Training Over the Internet 337
G. Kent Webb, San Jose State University
Socially-Responsible Business Education: Implications for Year 200 and Beyond 340
Ruth Lesher Taylor, Southwest Texas State University
Electronic Commerce Course: Adopting Innovative Content and Class Projects 341Rebecca Angeles, Montclair State University
Innovativeness In Sales Research: Utilizing Ethnography in Studying the Comprehension of Relational Sales 344Constructs
Edwin Ktewer, California Polytechnic State University, Pomona
Vemon StauWe, California Polytechnic State University, Pomona
Learning about Intergroup Decision Making: An Experiential Approach 350
Phillip L. Hunsaker, University of San Diego
Management of Technology: Creating a Worid Class Graduate Program 351
Ray M. Haynes, California Polytechnic State University, San Luis ObispoAnthony Randazzo, California Polytechnic State University, San Luis ObispoRobert Croxall, TRW Space & Electronics
Linking Education and Work: The Role of Professional Internships 353
Robert McGinty, Eastern Washington University
Profiles In Leadership': Enhancing Learning Through Model and Theory Building 354Jeff Mello, Golden Gate University
Encouraging Women's Leadership 358
Patricia L. Metzger, Mary Washington College
Innovation In the IS Graduate Education 359Lara Preiser-Houy, California Polytechnic State University, PomonaLeonid B. Preiser, National University
The Effect on Student Achievement of Collecting/Grading Homework In Introductory Accounting Courses 360
Frank A. Condie, Utah State UniversityDavid H. Luthy, Utah State University
Development of Geographic Information System Curriculum In Schools of Business 363
Kathleen Moffitt, California State University, Fresno
A Business School Curriculum Revision 364Peter J. Billington, University of Southern ColoradoDonna M. Watkins, University of Southern Colorado
Business Education Quality Assessment: An Exploratory Study 367
Carl S. Bozman, Gonzaga UniversityScott R. Hedin, Gonzaga University
Cooperative Learning: Making it Work in the Classroom 369
P. Rama Ramalingam, California State Polytechnic University, PomonaKazem Darbandi, California State Polytechnic University, PomonaDevan A. Ramalingam, University of California, Riverside
The Relationship Between Individual Learning Styles and Group Member Roles 370
Roberta C. Hanson, Metropolitan State College of DenverJames L. Freeman, Metropolitan State College of DenverLarry M. Lopez, Metropolitan State College of Denver
Evaluating Through the Cycle: Testing Based Upon Multiple Learning Styles 373
Kristie K.W. Seawright, Brigham Young UniversityJason W. Seawright, Brigham Young UniversityTerry Nels Lee, Brigham Young University
Effectiveness of Multimedia and Graphical Interface In Elementary Education 376
Oscar Flores, University of Texas, Pan AmericanLester Rydl, University of Texas, Pan AmericanClaudia P. Delgado, Universidad Autonoma de Aguascalientes
Voluntary Income Tax Assistance: Is It Really Like Being In Practice? 379
Nathan Oestreich, San Diego State UniversityCarol Venable, San Diego State UniversityMartha Doran, San Diego State University
Making Course-Related Group Work Incentive Compatible 382
James K. Fugate, Texas A&M University, Corpus Christi
Okeleke Nzeogwu, University of Maryland Eastern Shore
Students' Empowerment A Student-Centered Post-Test Review Process 383
Okeleke Nzeogwu, University of Maryland Eastern Shore
Introducing Integrated Decision-Making into the Business Curriculum: Managing the Value Chain 387
Merlin C. Simpson, Pacific Lutheran UniversityDavid E. McNabb, Pacific Lutheran University
An Information Technology Enhanced MBA: Possible Scenarios and Implications 388Andrew D. Luzi, California State University, Fullerton
Objects in the Mirror are Closer Than They Appear — A Retrospective Evaluation ofTeams, Technology, Tutors 389and Service Learning
Mark J. Safferstone, Mary Washington College
An Entrepreneurial Model for Teaching A University Information Technology Course 390
George McMaster, Brandon University
TOEFL Exam Score as a Predictor of MBA Program Success: A Follow Up Study 393
Alexander E. Cassuto, California State University, HaywardFranklin Lowenthal, California State University, Hayward
Teaching Management as Liberal Art and Social Function 396
Jeffrey N. Decker, Whittier College
Computerized Testing and Student Decision Patterns 400
John E. Hinds, California State University Long BeachRose M. Martin, California State University Long Beach
Improved Effectiveness of the Delphi Method of Sales Forecasting Through Computer-assisted Information 403Exchange: A Classroom Exercise
Kathy L Pettit-O'Malley, University of Idaho
International Marketing and Management
Product Customization for the U.S. Market: An Expert System Comparison of British, German, and Japanese 404Subsidiaries
Zoher E. Shipchandler, Indiana-Purdue University, Fort WayneJames S. Moore, Indiana-Purdue University, Fort Wayne
Economic and Social Causes of Salient Inefficient Practices of the Latin American Management Culture 407
Rutilio Martinez, University of Northern Colorado
Attributes Influencing Fast Food Outiet Preference in Saudi Arabia 410
Shahid N. Bhuian, Northern State University
Corporate Manufacturing Strategy In the Small to Medium-Sized Manufacturing Firms In the Autoparts Industry 413
Jorge A. Duran E., University of The Americas
Adapting Selected Business Practices Into Eastern Europe 416Lawrence Finley, Western Kentucky UniversityGabe Buntzman, Western Kentucky University
Management Information Systems
Towards an Approach to Measure and Justify Investments In a Technology Infrastructure 420
Lara Preiser-Houy, California Polytechnic State University, Pomona
The Expert Neural Net 421
William T. Harding, Texas A&M University, Corpus ChristiCriss G. Woodruff, Texas A & M University, Corpus ChristiJames K. Fugate, Texas A&M University, Corpus Christi
An Integrated Model for the Introduction of Electronic Data Interchange (EDI) Into your Organization 422Hossein Bidgoli, California State University, Bakersfield
Online Assessment Is Learning 425
Ronnie L. Moss, Northwest Missouri State University
Hybrid Intelligent Systems: Issues and Challenges 428
Abbas Heiat, Montana State University, Billings
Nafisseh Heiat, Montana State University, Billings
Web Commerce: Benefits and Impacts 431
Nancy Tsai, California State University, Sacramento
Aamer Sheikh, California State University, Sacramento
Building a Strategic Decision Support System for the Printed Circuit Market 434
G. Kent Webb, San Jose State University
Using GIS as a Spatial Decision Support Tool 437
Nafisseh Heiat, Montana State University, BillingsAbbas Heiat, Montana State University, Billings
Group (Team) Assignment for In formation System Development 438
Lewis A. Myers, St. Edward's University
Object-Relational DBMS: Benefits and an Application 439Thomas E. Sandman, California State University, SacramentoWilliam Stokes, Rale/s, Inc.
A Second Measurement of the Perceived "Acceptability" of Information Ethical Dilemmas 442
Shannon Taylor, Montana State UniversityHarry C. Benham, Montana State University
Information Systems and Music: Exploring Common Developmental Features 445
Sasan Rahmatian, California State University, Fresno
A Fuzzy Expert System for Small Business Loan Processing 448Cerkan Celtek, University of Texas, Pan AmericanVipul K. Gupta, Saint Joseph's University
Zachman's Information System Architecture as a Conceptual and Navigation Aid for CASE 451
William I. Bullers, Jr., University of New Mexico
Evaluating the Cost of E-Commerce Applications 452
Mysore Ramaswamy, Southern University, Louisiana
Computer Use Policies at Major U.S. Universities 454
Susan Athey, Colorado State University
Introduction to Information Systems Labs: Perceived Skill 457Patrick William Devine, Saint Joseph's UniversityNicholas John Robak, Saint Joseph's University
Metrics-Based Decision Support Systems: Decision Modeling In the Data Warehouse Worid 461Daniel R. Dolk, Naval Postgraduate SchoolGeorge W. Thomas, Naval Postgraduate SchoolDonald J. Kridel, University of Missouri, St. Louis
An Empirical Investigation of Detail Design Tools and Cognitive Style of Software Developers 470
Oscar Flores, University of Texas, Pan AmericanMary L. Rose, University of Texas, Pan American
Knowledge Management Corporate Intranets, and Management Information Systems: Understanding Theory 471and Developing Strategy
Kristen Bell DeTienne, Brigham Young UniversityLisa Ann Jackson, Brigham Young University
Extranet Development Issues and Future Analyses 474
David Yen, Miami UniversityDavid C. Chou, St. Cbud State University
Summative and Formative Evaluations of Teaching with Internet: Some Comments on Systems Development 477Issues
Dat-Dao Nguyen, Concordia UniversityDennis Wra, Concordia University
Marketing Management and Strategies
Time Donation to the Red Cross: A Comparative Profile of Volunteers and Nonvolunteers 480
Ugur Yavas, East Tennessee State University
Glen Riecken, East Tennessee State University
An Exploratory Look at University Sport Sponsorship 483
Kathleen Kelly, Colorado State UniversityJennifer Buttle, Colorado State University
Value and Price Sensitivity Measurements for Custom Calling Features 485
James R. Ogden, Kutztown UniversityDenise T. Ogden, Temple UniversityCraig A. Latshaw, Wilkes University
A Comparative Assessment of Channel Coordination Models 491
Madjid Tavana, La Salle UniversityJack Rappaport, La Salle University
The Best Five Hundred Dollars Per Minute I Have Ever Spent! 494
Nina M. Ray, Boise State University
Predicting the Success of the Internet Using the Theory of the Diffusion of Innovations 497
Chiranjeev Kohli, California State University, Fullerton
Samah Haggag, California State University, Fullerton
Measuring Service Quality and Customer Satisfaction In a Public Service Company 499
Robin Leah Snipes, Columbus State UniversityRobert A. Fleck, Columbus State UniversityThomas P. Loughman, Columbus State University
A Re-Examination of the Significance of Employee Job Attitudes on Customer Satisfaction in the Services 502Sector
Robin Leah Snipes, Columbus State University
Measuring Sales Representative Negotiation Skills with Conjoint Analysis In Seller-Buyer Negotiations 506
P. K. Shukla, Chapman UniversityYatri P. Shukla, Chapman University
Cooperation and Regional Trading Blocs: An Examination Using an Expanded Prisoners'Dilemma 507
James Reardon, University of Northern ColoradoChip Miller, University of Northern ColoradoNathan Ming, University of Northern Colorado
The Decision to Give to the University: Modeling the Determinants of Alumni Donations 511
John A. Schibrowsky, University of Nevada, Las VegasJames W. Peltier, University of Wisconsin, Whitewater
Measuring the Differential Impact of Satisfaction and Perceived Service Quality of Obstetrics Care on Multiple 513Decision Indices and Patient Loyalty
John A. Schibrowsky, University of Nevada, Las VegasJames W. Peltier, University of Wisconsin, WhitewaterThomas Boyt, University of Nevada, Las Vegas
Direct Marketing of Shopping Centers: The Influence of Ethnic Background on Intention to Respond 515Victoria Seitz, California State University, San BernardinoWei Wu, California State University, San Bernardino
The Subjective Evaluation of Acceptance Versus the Objective Probability of Rejection: A Probablistic 519Examination of the Peer Review System
Dennis E. Clayson, Montana State University, Billings
Rewriting the Rules of Relationship Marketing: Frequent Flyer Programs and Nontravel Rewards in an Age of 522Comsumer Savvy
Stevina U. Evuleocha, California State University, Hayward
ISO 14000: The Emerging Global Standard for Environmental Quality and its Impact on Marketing 524M.B. Neace, Mercer University
The Impact of Promotional Activity on Market Share: A Robust Approach 530Francisco F. R. Ramos, University of Porto
Management and Organizational Behavior
The Influences of Computer Self-Efficacy and Outcome Expectancy on the Computer End-User's 533Organizational Commitment
Robert W. Stone, University of IdahoJohn W. Henry, Georgia Southern University
Strategic Options for Creating a Diversity-Friendly Workplace: A Comparative Analysis of Managerial 536Preferences
Willie E. Hopkins, Colorado State UniversityShirley A. Hopkins, University of DenverCindy Rhodes, AT&TBilly M. Thornton, Colorado State University
The Application of Multlvarlate Analysis of Variance and Other Statistical Methods to Extend Test Validation 539Results from One Plant Location to Another
Mark A. Johnson, Idaho State UniversityJames P. Jolly, Idaho State University
Creating Organizational Alliances: New Strategies, Processes and Applications 542
Dennis J. Rohan; Dennis Rohan and AssociatesKeith Ehrenreich, California Polytechnic State University, Pomona
An Empirical Investigation of the Impact of Internal Customer Service 545
Steve Farner, Bellevue UniversityFred Luthans, University of Nebraska, LincolnSteven M. Sommer, University of Nebraska, Lincoln
The Impact of Information Technology on the Cultural and Social System of Organizations 548
James Katzenstein, California State University, Dominguez HillsBarbara R. Chrispin, California State University, Dominguez Hills
Delegation and Goal Setting as Predictors of Motivation and Empowerment 553David Antonioni, University of Wisconsin, Madison
Cue Usage in Complex Decision Making: A Study of Subprime Auto Lending 556Patrick Jaska, University of Texas, ArlingtonPatrick T. Hogan, University of Houston, DowntownM.K. Raja, University of Texas, Arlington
Herzberg Revisited in the English Composition Class 559
William C. Hamilton, Columbus State University
Kathryn M. Hamilton, Columbus State University
The Effects of Task-Related Expertise, Context-Related Expertise, and Context Familiarity, on Individual and 562Incremental Performance
Dave Roach, Arkansas Tech UniversityKevin Mason, Arkansas Tech UniversityRobert Edwards, Arkansas Tech UniversityBee Yew, Arkansas Tech University
A Group Interviewing Methodology 565George McMaster, Brandon University
Management of Quality
Quality-Cost Models: Pros, Cons, and Challenges 572David A. Collier, The Ohio State University
The Competitive Effect of TQM: A Healthcare Application 575
Mahmoud M. Yasin, East Tennessee State UniversityJafar Alavi, East Tennessee State University
Database Quality Dimensions . 578John A. Hoxmeier, Colorado State University
A Comparison of Classification Models to Detect and Categorize Fault Conditions In a Wastewater Treatment 584Plant
Paul Mangiameli, The University of Rhode Island
David West, East Carolina University
Pitfalls of Measuring the Costs of Quality 587Stephen L. Starting, California State University, Hayward
J. William Gotcher, California State University, Hayward
An Empirical Investigation of the Components of Service Recovery and their Impact on Customer Satisfaction 591Kristie K.W. Seawright, Brigham Young UniversityKristen Bell DeTienne, Brigham Young UniversityJ.L. Madrigal, Brigham Young University
Management Science and Quantitative Methods
A Spreadsheet Method for Interactive Stepwlse Multiple Regression 594
David W. Ashley, University of Missouri, Kansas City
Alison A. Allegrucci, Systematic Business Services, Inc.
Negotiations with Changing Conditions and Payoffs 597
Ferenc Szidarovszky, University of Arizona
Forecasting In Business Schools: Fifteen Years Later 600
John Hanke, Eastern Washington University
Labor Costs and Productivity: Some Recent Evidence from a Group of Emerging Economies 603Mehdi Salehizadeh, San Diego State UniversityFeraidoon (Fred) Raafat, San Diego State University
Fitting Aggregate Production Functions: A Cross-Sectional Empirical Study 604
Rafael Solis, California State University, FresnoK. C. Tseng, California State University, Fresno
Determining Sales Productivity: A Measured Approach to Evaluating Promotional Tactics Applied by Small 607Businesses
Vernon Stauble, California Polytechnic State University, PomonaEdwin Klewer, California Polytechnic State University, Pomona
Application of Analytic Hierarchy Process In Technology Management 608
P. Rama Ramalingam, California State Polytechnic University, PomonaMichael S. Inoue, Kyocera International, Inc.James M. Salvate, California Polytechnic State University, Pomona
Developing Product Return and Sales Forecasts using Neural Nets 609
Owen P. Hall, Pepperdine UniversityKathryn Krumm, Pepperdine University
Neural Networks as Statistical Tools for Mangement Science Researchers 614Kristen Bell DeTienne, Brigham Young UniversityShirish A. Joshi, Brigham Young University
A Linear Programming Model for Master Production Scheduling 617
Harish C. Bahl, California State University, Chico
Identifying Factors Characterizing Quality of Job Performance: Using Regression Analysis 620Askar H. Choudhury, University of Alaska, AnchorageIrfan Ahmed, University of Alaska, AnchorageRichard Evors, University of Alaska, Anchorage
Forecasting Electricity Consumption in Kuwait Using Neural Networks 521Abdul-Karim Al-Saffar, Kuwait UniversityRabie Zaki Amer, Kuwait University
Production and Operations Management
Services Management: A Handbook Development Process 623
Ray M. Haynes, California Polytechnic State University, San Luis ObispoRichard B. Chase, University of Southern California
Manufacturing Technology and Strategy Formulation: Keys to Enhancing Competitiveness and Improving 625Performance
Mark Vonderembse, University of ToledoMichael A. Tracey, Purdue UniversityJeen-Su Lim, University of Toledo
Overcoming the Competitive Challenge in Manufacturing Systems 628
Sheo G. Misra, Misra Associates
Optimal and Minlmax Euclidean Facility Location 631Peter Ellis, Utah State University
Employee Empowerment and Quality Indicators: The Building Blocks for an Effective Performance 634Measurement System
J. M. Moghaddam, California State University, Fresno
Another Buzzword or Milestone in POM? 638Yunus Kathawala, Eastern Illinois UniversityB.P. Lingaraj, Indiana University, Fort Wayne
Analyzing Environmental Issues In Manufacturing: The Effects of Part-Time versus Full-Time Environmental 641Compliance Managers
• Michael M. McKinney, East Tennessee State UniversityPhillip E. Miller, East Tennessee State University
TQM and Retailing: The Customer as the Center of the Universe 644
Mark S. Rosenbaum, San Diego State UniversityFred Rafaat, San Diego State UniversityWilliam R. Sherrard, San Diego State University
A Review of Lot-Sizing Methods in ERP Software 647
Harish C. Bahl, California State University, Chico
Pacific Rim
Agricultural Loan Evaluation Expert System (ALEES): User Acceptance 650
Kay Bryant, Griffith University, Nathan
The Application of Expert System Technology to Agricultural Lending In Australia 653
Kay Bryant, Griffith University, Nathan
Marketing Business Education In a Transitional Economy — A Vietnam Experience 656
Patricia DiVirgilio, Swinburne University of TechnologyJohn Pidgeon, Swinburne University of Technology
Actual and Hidden Unemployment Among New Migrants 665
John B. Wielgosz, Swinburne University of Technology
Perceived SituaUonal Leadership Styles ofFrontiine Managers 668Gayle C. Avery, Macquarie UniversityTrevor Keighley, Macquarie University
Ethnic and Gender Differences in Accounting Students'Perceptions of their Future Work Environment: An 671Australian Study
Louise Moot, Victoria UniversityDenis G. Vinen, Swinburne University of Technology
An Index for the Outstanding Amount In the Australian Credit Card Industry 675
Janine Lloyd, Diners Club AustraliaSvetoslav Gaidow, RMIT University, Melbourne
International Bench-marking of Research Culture and Performance within a Developing Australian University 679
Barbara J. Cargill, Swinburne University of TechnologyKrishna S. Dhir, Penn State University, HanisburgMiles G. Nicholls, Swinburne University of Technology
Accounting for Supply Chain Alliances 384
Peter Demediuk, Victoria University of Technology
The Impacts of New Technologies on the Design of Executive Information Systems Names and Affiliations 687
David Yen, Miami UniversityHoun-Gee Chen, National Chung-Cheng UniversityHsin-Ginn Hwang, National Chung-Cheng UniversityDavid C. Chou, National Chung-Cheng UniversityJoseph H. Wen, National Chung-Cheng University
A Study of Investment Decision Model in Warrant by Using ArtMcal Neural Network 690Dong-Her Shin, National Yunlin University of Science & TechnologyWang Shen-Jun, National Yunlin University of Science & TechnologyJui-Chi Shen, National Kaohsiung Hospitality College
Understanding the Intention to Use a Web Site: A Study Based on the Technology Acceptance Model 693
Chaoming J. Wu, Chung-Yaun Christian University
C.K. Fam, National Central University
Antecedents of End Users' Perceived Usefulness for Information System 696
Ling-ling Wu, National Taiwan University
The Effects of Technology Accumulation on a Firm's Adoption and Implementation of the Object Technology 699
Yu-Chen Chen, National Central UniversityTsang-Hsiung Lee, National Central University
A Coming Breeze from Oasis: The First Regional Wide Survey on Internet Users in Taiwan 702
Tung-Xiung Wu, The Shih Hsin University
The Outsourcing Strategy of Information Systems for Small and Medium Enterprise 707Yaw-Shyan Huang, National Kaohsiung Institute of Technology
A Study of the Optimal Locations, Numbers and Sizes of Dry Commodity Distribution Centers of Taiwan 714Fanner's Association Supermarkets
Tzong-Ru Lee, National Chung-Hsing UniversityChao-Chun Wu, National Chung-Hsing University
The Relationship Between Resource Development Growth Strategy and Control Mechanism 717
Ming-Cheng Lai, National Chung-Hsing UniversityIng-San Hwang, National Chung-Hsing University
Implementing Association Rule Techniques In Data Allocation of Distribution Databases 723
Timon C. Du, Chung-Yuan Christian UniversityJeffish Chang, Chung-Yuan Christian University
The Impact of Homepage Complexity and Ad Context on Internet Advertisement 726
Houn-Gee Chen, National Chung-Cheng UniversityDavid Yen, Miami UniversityChe-Chi Liao, National Chung-Cheng UniversityCathy Lin, National Chung-Cheng University
Value Investing Strategies In Some Asian Stock Markets-A Dividend Yield Approach 729
Yung-Jang Wang, National Chung-Cheng University
The Communication Among Selected Advertising Journals 732Chien-Huang Lin, National Central UniversityJia-Jing Tsai, National Central University
Can Electric Scooters Satisfy the Consumer Preferences? An Exploratory Study of Trial Users' Satisfaction in 735Taiwan
Chih-Chien Wang, National Chung-Hsing UniversityIng-San Hwang, National Chung-Hsing UniversityYun-HsiouYang, National Chung-Hsing University
Marketing Channel Negotiation: A Case Involving Production Intermediaries 741
Kuang-Wei Wen, National Chung-Cheng University
Executive Succession and Organizational Change 744
Michael L.A. Hsu, National Chung-Cheng University
A Linkage Between Engineers' Advance Intention and Job Attitudes 747
Quey-Jen Yeh, National Cheng-Kung University
The Choice of Manufacturing Philosophy for Small and Medium Size Entrepreneurs: A Simulation Study 750Wu Hwai-Jan, Chung-Yuan Christian UniversityShang-Kuang Kung, Chung-Yuan Christian University
Quality Choice and the Coase Problem 753
Woody Chih-Yi Chi, National Chung-Cheng University
Formalized Modeling Software of Workflow Automation 756Hsun-Ming Lee, Chung-Yuan Christian UniversityPhilip M. Wolfe, Arizona State UniversityLance Sherry, Honeywell - ATS
A Generalized Sequential Preventive Maintenance Policy of a System Subject to Stocks 759
Shey-Huei Sheu, National Taiwan University of Science & TechnologyTien-Gsiang Chang, National Taiwan University of Science & Technology
The Co-Citation Analysis Among Selected Business Journals on Core Competencies 762
Ting-Yu Chueh, National Central UniversityChien-Huang Lin, National Central University
An Exploratory Study of Factors Supporting and Interfering Swim Behaviors 765
Hung-en Lin, National Chia-Yi Teachers College
Comparison of Different Methods In Repeatability and Reproduclblllty Study 767
Fu-Kwun Wang, Chang Gung University
The Effects of Modernization Ideology and Core Strategy on Performance: An Empirical Contrast between 770Small-Medium Enterprises and Large Enterprises In Taiwan
Chin-En Huang, Van Nung Institute of TechnologyChe-Jen Su, Chaoyang University of Technology
A Generalized Age Replacement Policy Subject to Delivery and Test 773
Jhy-Ping Jhang, Hua Fan University
Total Quality Management In Software Development Process 77 A
Eldon Y. Li, California Polytechnic State University, San Luis Obispo
Using Official Tennis Ratings to Estimate Tournament Chances 777Stephen R. Clarke, Swinburne University of TechnologyDavid Dyte, Swinburne University of Technology
Downside Risk Minimization in Portfolio Selection 780
Bruce Murtagh, Macquarie University
Public Policy
AACSB Accreditation -Is It Worth The Trouble? 785
Frank A. Taylor, Texas A&M University, WngsvilleAllen F. Ketcham, Texas A&M University, Wngsville
An Interval Arithmetic Spreadsheet for Forecasting with Regional Input-Output Models 789
Max E Jerrell, Northern Arizona University
The Effect of Police Vehicles on Public Safety: A Benefit-Cost Study for Policy Analysis 792Bruce Mann, University of Puget SoundDouglas E. Goodman, University of Puget SoundWilliam H. Baarsma, University of Puget Sound
Chatting While Steering: Should It be Regulated 7 9 8
V. V. Bellur, California State University, BakersfieM
The Correlation Between Teaching and Research: A Case Study 801
John McEWowney, University of North FloridaH. Eugene Baker III, University of North FloridaHomer Bates, University of North Florida
J. Victoria Garbacik-Kopman, University of North Florida
Social Marketing and National Industrialization Policy: The Case of An Emerging Market 804Ben Oumlil, University of Dayton
Small Business/Entrepreneurship
How Small Business Competes with Retalling's Giant 806Troy A. Festervand, Middle Tennessee State UniversityJeffrey E. McGee. University of Texas, Arlington
Continuous Improvement A Small Business Perspective 809
Richard A. Reid, University of New Mexico
The NAU SIFE Model for Micro Lending and Entrepreneurshlp Education 812Lisa F. Borstadt, Northern Arizona University
The Story of Wall Street: Herman Melville's Narrative on Rational Management of Irrational Behavior In a Small 816Organization
Kim E. Bateman, Greenville Technical CollegeWilliam J. Corbin, AMP IncorporatedKrishna S. Dhir, Penn State University, HarrisburgRichard F. Long, AMP IncorporatedDavid P. Welliver, Penn State UniversityMichael D. Zawrotuk, Micro Precision
Virtual University - How the Internet will Redefine Your Business 819
Don B. Bradley, III, University of Central Arkansas
Poor Planning and Marketing Causes Small Business Bankruptcy 820
Don B. Bradley, III, University of Central Arkansas
Are Small Firm Debt and Ownership Decisions Related to the Same Factors? 824
Edward M. Hufft, Jr., Metropolitan State College of DenverKenneth Huggins, Metropolitan State College of Denver
Student Papers
An Analysis of Sacramento International Airport Analysis 827
Manfred W. Hopfe, California State University, SacramentoJessica L. DeLore, California State University, SacramentoAmarpal S. Tumber, California State University, SacramentoKristin M. Reynolds, California State University, Sacramento
Leading Indicators of Homicides In a Major California Metropolitan City 829
Manfred W. Hopfe, California State University, SacramentoMarjorie B. Duffy, California State University, SacramentoD. Chad Moore, California State University, SacramentoRobert A. Penman, Jr., California State University, SacramentoYanfei Zhu, California State University, Sacramento
An Overview of Factors Related to Crime In Our Society 830
Manfred W. Hopfe, California State University, SacramentoAsfand V. Siddiqui, California State University, SacramentoRobert J. Farwell, California State University, Sacramento
Televisions: Which Options are Worth the Money? 831
Manfred W. Hopfe, California State University, SacramentoKathleen P. Palmer, California State University, SacramentoMarjorie L. Garcia, California State University, Sacramento
Saving for Retirement: A Pilot Study 832
Manfred W. Hopfe, California State University, SacramentoJennifer L. Gaab, California State University, SacramentoSissy Y. Wells, California State University, Sacramento
Charles W. Coffman, California State University, Sacramento
Effectiveness of Self-Managed Teams in Clinical Laboratories 835Shanthi Srinivas, California Polytechnic State University, Pomona
Desiree Tan, City of Hope National Medical Center
Capital Structure Changes Using Pro-Funded Bonds 838A. Linda Beyer, University of Alaska, AnchorageSuresh C. Srivastava, University of Alaska, Anchorage
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