Template-Type: ReDIF-Paper 1.0 Author-Name: Serkan Ada Author-Name-First: Serkan Author-Name-Last: Ada Author-Email: serkanada@selcuk.edu.tr Author-Workplace-Name: Selcuk University Author-Name: Sümeyra Ceyhan Author-Name-First: Sümeyra Author-Name-Last: Ceyhan Author-Email: sceyhan@bingol.edu.tr Author-Workplace-Name: Bingöl University Title: A Study on the Factors Impacting Managers? Green IT Perceptions Abstract: Recently, concerns with environmental issues enabled businesses to transform their practices to become more environmentally sensitive. It is widely accepted that carbon emissions have an increasing impact on the climate and environmental problems. It is further known that information technology (IT) makes a significant contribution to carbon emissions, albeit not being directly perceptible to the general public. That?s why, a new term called green IT emerged recently to create a positive and environmentally sensitive movement in IT field. Green IT is defined as the practices and technologies for designing, manufacturing, using, and disposing of computers, servers, and associated devices such as monitors, printers, storage devices, and networking and communication systems to minimize impact on the environment. Businesses have recently become aware of the issues related to green IT, as practicing green IT has a positive impact not only on the environment and global warming, but also on the profits through decreasing energy consumption costs. For this reason, it is necessary to study green IT practices and perceptions of businesses and managements as well as the factors influencing it. This study examines the impact of environmentally sensitive management and human resources on green IT practices. The current study used the data collected via a structured survey conducted in Kahramanmara? province of Turkey, by incorporating 121 businesses operating in textile, food, steel kitchen utensils, and other sectors. The data analysis with respect to the structural model and the psychometric properties of the research model was done by partial least squares (PLS) method by using SmartPLS software. The results of the data analysis reveal that the measurement model meets all the required criteria (reliability, discriminant validity, convergent validity). According to the results of the structural model, the perceptions of managers concerning the environmentally sensitive management and human resources are positively related to green IT practices. The findings of the current study reveal that businesses that consider environment in their strategic decisions and businesses that have human resources that are aware of the environment in their activities are more likely to have positive attitudes towards practicing green IT. Length: 7 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 1-7 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=001&rid=3880 File-Function: First version, 2015 Number: 2303880 Classification-JEL: M15, C12, C83 Keywords: Green IT, environment, environmental sensitivity, environmentally sensitive management, environmentally sensitive human resources Handle: RePEc:sek:ibmpro:2303880 Template-Type: ReDIF-Paper 1.0 Author-Name: Ciprian Apostol Author-Name-First: Ciprian Author-Name-Last: Apostol Author-Email: ciprian.apostol@uaic.ro Author-Workplace-Name: ?Alexandru Ioan Cuza? University Title: Aspects on the implementation of corporate governance policies by companies in Romania Abstract: In an era of globalization, characterized by a continuous increase of competitiveness and accentuation mobility of financial flows, corporate governance has become a concept that has attracted a strong public interest, due to its obvious importance to the overall health of companies, and of society as a whole.In this paper aims at developing a methodology for assessing the quality of corporate governance specific companies in Romania and the overall framework provided by the Corporate Governance Code (CGC) issued by the Bucharest Stock Exchange, with the benchmark general methodology adopted by international rating agencies, exactly Standard and Poor's methodology (which substantiates corporate governance scores). In this respect, they consider the following elements: preparation and reporting the "Comply or Explain" Statement, developing corporate governance score and corporate social responsibility.The study method is non-participating observation, which involved the registration of the reported information in the "Comply or Explain" Statement by the companies listed on the Bucharest Stock Exchange in order to ascertain if they are applied elements of corporate governance and transparency ones. Length: 17 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 8-24 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=002&rid=4445 File-Function: First version, 2015 Number: 2304445 Classification-JEL: G34, M48 Keywords: corporate governance, Romanian economy, "Comply or Explain" Statement, corporate governance score, social responsibility Handle: RePEc:sek:ibmpro:2304445 Template-Type: ReDIF-Paper 1.0 Author-Name: Shivani Arora Author-Name-First: Shivani Author-Name-Last: Arora Author-Email: dr.shivani.research@gmail.com Author-Workplace-Name: SBS College, Delhi University Author-Name: Daniel Okunbor Author-Name-First: Daniel Author-Name-Last: Okunbor Author-Email: diokunbor@gmail.com Author-Workplace-Name: Fayetteville State University, Title: Social Networking Addiction: Are the youth of India and United States Addicted? Abstract: Social Networking is the mainstay that aided the survival of internet during the turbulent times of E-commerce. Internet users stayed glued to social networking websites especially Facebook, which started advertising to them and hence they started buying. The extent of its growth makes it an interesting and unexplored area of research. The advantages it provides are immense and hence it has penetrated into our daily lives, but theres a flip side to it ? excessive usage per day; inferiority complex creeping in, when the happening lives of friends and family are portrayed on Facebook, feeling lonely has been cited as a reason leading to the increased use of SN websites, causing more loneliness as the end product; addiction arising out of pleasure, etc. This paper aims to study the Facebook usage pattern of a sample of students from United States and India, and gauge the pattern and relate the same as symptoms of addiction. Length: 14 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 25-38 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=003&rid=3420 File-Function: First version, 2015 Number: 2303420 Classification-JEL: M30, I00 Keywords: Facebook, FAD, Social Media ,Social Network/Social Networking, Addiction, Usage, Facebook Handle: RePEc:sek:ibmpro:2303420 Template-Type: ReDIF-Paper 1.0 Author-Name: Hamdi Ben-Nasr Author-Name-First: Hamdi Author-Name-Last: Ben-Nasr Author-Email: hbennasr@ksu.edu.sa Author-Workplace-Name: King Saud University Author-Name: Abdullah Alshwer Author-Name-First: Abdullah Author-Name-Last: Alshwer Author-Email: aalshwer@ksu.edu.sa Author-Workplace-Name: King Saud University Title: How Informed Stock Trading Can Affect Labor Investment Efficiency Abstract: In this paper, we examine whether managers use information included in stock prices when making labor investment decisions. Specifically, we examine whether stock price informativeness affects labor investment efficiency. We find that a higher probability of informed trading (PIN) is associated with lower deviations of labor investment from the level justified by economic fundamentals i.e., higher labor investment efficiency. This finding is robust to using alternative proxies for stock price informativeness and labor investment efficiency, when we control for earnings quality and mispricing, and when we address endogeneity issues. Furthermore, we examine how the impact of stock price informativeness on labor investment efficiency depends on labor union and financial constraints. Particularly, we find stock price informativeness helps mitigating the adverse effects of labor union and financial constraints on labor investment, respectively. Collectively, our results highlight the importance of information included in stock prices for the investment in human capital. Length: 38 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 39-76 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=004&rid=4077 File-Function: First version, 2015 Number: 2304077 Classification-JEL: G15, G31, G34 Keywords: Stock Price Informativeness, Private Information; Managerial learning, Investment Efficiency; Labor Investment; Corporate Governance Handle: RePEc:sek:ibmpro:2304077 Template-Type: ReDIF-Paper 1.0 Author-Name: NONGNUCH BOONKLUM Author-Name-First: NONGNUCH Author-Name-Last: BOONKLUM Author-Email: nongnuchbo@nu.ac.th Author-Workplace-Name: Naresuan University Title: A ?SWOT Analysis? on Business Operators in Thailand for the High-Speed Rail Project: Case Study of Phitsanulok Province Abstract: The High-Speed Rail (the ?HSR?) Project is a development scheme initiated by the Thai government where the main purpose is to respond to and to accommodate the expansion of the city, the population growth, the domestic and international economics, and to reduce transportation costs. This research aims to analyze and evaluate the likelihood of the economic impact from developing a high speed intercity railway, using ?Phitsanulok Province?, which is a mid-sized city, as a case study.The objective of this study is to analyze the surrounding conditions and potentials and to render the SWOT Analysis and impacts of being an HSR station, and to provide recommendation in relation to business opportunities, adjustment and development to business entrepreneurs in Phitsanulok Province.The methodology of this research framework in this project uses a combined method, namely, 1) documentary study, deriving from the compilation of primary information from researches of other countries which have HSR, 2) the survey research of the desire for HSR, and 3) an in-depth interview.The results received from this study found the following:1. This study aims to analyze and consider the pros and cons of implementing an HSR in the province and to look into the likely economic and financial consequences of such a development. The SWOT Analysis (Strengths-Weaknesses-Opportunities and Threats)2.The impact and potential effects which may occur to the business entrepreneurs can be divided into four groups:a) Those that may benefit,b) Those that may face some risks, c) Those that may need to adjust their core businessd) New Businesses in relation to various services Length: 17 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 77-93 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=005&rid=3661 File-Function: First version, 2015 Number: 2303661 Classification-JEL: R11 Keywords: High-Speed Rail, SWOT, Business Entrepreneur, Impact Handle: RePEc:sek:ibmpro:2303661 Template-Type: ReDIF-Paper 1.0 Author-Name: Naruemon Choochinprakarn Author-Name-First: Naruemon Author-Name-Last: Choochinprakarn Author-Email: naruemon@buu.ac.th Author-Workplace-Name: Burapha University Title: Strategic Uses of Electronic Commerce for Thai Travel Small and Medium Enterprises (SMEs) Abstract: The purpose of this paper is to examine the current stage of e-commerce usage by Thai small and medium travel enterprises (SMEs) and investigate the effect of technological, organizational, and environmental (TOE) factors on three stages of e-commerce (EC) adoption. An online survey was employed to collect data from Thai travel SMEs that have company websites, are registered with the Thai Department of Business Development and are a member of the Tourism Authority of Thailand. Data from 114 usable cases was analyzed using multiple regression. Results revealed that the use of EC in Thai travel SMEs was in the second stage of EC adoption. This indicates that the majority use the Internet for provision of information and services. Other key findings are: (1) only competition intensity positively affected the first (promotion) stage of EC adoption, (2) relative advantage was found to be the only determinant of EC adoption in the second stage of the provision of information and services, and (3) only organization readiness was found to influence EC adoption in the third (processing) stage. This study can provide Thai travel SMEs with useful findings to further understand EC adoption and help to develop a better strategic vision in adopting advanced EC technologies to gain potential benefits and competitive advantages. In addition, the findings have implications for government agencies and EC consultants and vendors in providing guidance on practical applications of EC adoption in Thai travel SMEs and in supporting the development of EC systems. The findings of this study offer a theoretical extension to e-commerce adoption research by highlighting the role of TOE factors on e-commerce adoption by Thai travel SMEs. Length: 22 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 94-115 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=006&rid=3915 File-Function: First version, 2015 Number: 2303915 Classification-JEL: Keywords: E-Commerce Adoption, TOE framework, Travel and tourism industry, SMEs, Thailand Handle: RePEc:sek:ibmpro:2303915 Template-Type: ReDIF-Paper 1.0 Author-Name: dilek çukul Author-Name-First: dilek Author-Name-Last: çukul Author-Email: dcukul@gmail.com Author-Workplace-Name: Anadolu University Title: Fashion Marketing in Social Media: Using Instagram for Fashion Branding Abstract: Social media has become an important tool for the business of marketers. Increasing exposure and traffics are the main two benefits of social media marketing. Most marketers are using social media to develop loyal fans and gain marketplace intelligence. Marketers reported increased benefits across all categories since 2013 and trademarks increased the number of loyal fans and sales [1]. Therefore, 2013 was a significant year for social media. Feeling the power of Instagram may be one of the most interesting cases. Social media is an effective key for fashion brands as they allow them to communicate directly with their consumers, promote various events and initiatives, and build brand awareness. As the increasing use of visual info graphic and marketing practices in social media, trademarks has begun to show more interest in Instagram. There is also no language barriers in Instagram and provides visuals which are very crucial for fashion industry. The purpose of this study is to determine and contrast the content sharing types of 10 well-known fashion brands (5 Turkish brands and 5 international brands), and to explain their attitude in Instagram. Hence, the content of Instagram accounts of those brands were examined according to post type (photo/video), content type (9 elements), number of likes and reviews, photo type (amateur/professional), shooting place (studio/outdoor/shops/etc.), and brand comments on their posts. This study provides a snapshot of how fashion brands utilize Instagram in their efforts of marketing. Length: 14 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 116-129 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=007&rid=4324 File-Function: First version, 2015 Number: 2304324 Classification-JEL: M31 Keywords: Social media, instagram, social media marketing, fashion brand Handle: RePEc:sek:ibmpro:2304324 Template-Type: ReDIF-Paper 1.0 Author-Name: Simona Ha?ková Author-Name-First: Simona Author-Name-Last: Ha?ková Author-Email: haskovas@post.cz Author-Workplace-Name: University of Economics in Prague, Faculty of Management Title: Normative and frequency forms of Bayesian calculations in managerial studies Abstract: The calculations based on Bayesian statistics are a part of many decision-making problems. Their solution relies in most cases on an exact approach based on Bayesian formula, in which the values of occurrences of examined phenomena in the form of prior and posterior probabilities are supplied. The findings of evolutionary biologists confirm that such an approach is less psychologically acceptable for untrained individuals in the field of mathematics and logic, and results in many wrong solutions. The paper proposes the way how to increase the correctness of solutions based on conditional probabilities by means of the calculation procedure of a frequency form represented by Venn diagram. This is based on an adaptation of the task presentation in a way more natural to human understanding. Its demonstration is performed in a managerial task focusing on the evaluation of the probability model of the project relating to the potential oil field deposit. The Bayesian formulas are here replaced by simpler Laplace probabilities that are comprehensible to managers and economists without prejudice to the accuracy of the result. Length: 11 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 130-140 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=008&rid=4419 File-Function: First version, 2015 Number: 2304419 Classification-JEL: C51, D81, A12 Keywords: Bayesian formula, normative form, frequency form, Venn diagram, probability model of a project Handle: RePEc:sek:ibmpro:2304419 Template-Type: ReDIF-Paper 1.0 Author-Name: In-Jun Jeong Author-Name-First: In-Jun Author-Name-Last: Jeong Author-Email: ijjeong@daegu.ac.kr Author-Workplace-Name: Department of Business Administration, Dague University Author-Name: Dong-Hee Lee Author-Name-First: Dong-Hee Author-Name-Last: Lee Author-Email: dh@hanyang.ac.kr Author-Workplace-Name: Department of Applied System, College of Engineering, Hanyang University Title: An Efficient Way to Optimizing Multiple Quality Characteristics in Quality Management: Posterior Preference Articulation Method Abstract: Response Surface Methodology (RSM) is a major research field of quality management, which studies the relationship between a response (quality characteristic) and a number of input variables. In real-world RSM application problems, it is quite common that several responses are of interest. In this case, determination of optimum conditions on the input variables would require simultaneous consideration of all the responses. This is called a Multiple Response Surface (MRS) problem. One of the most important issues in MRS Optimization is how to obtain a satisfactory ?compromise? solution considering a Decision Maker (DM)?s preference information on the tradeoffs among multiple responses. A promising alternative to incorporate the DM?s preference information well into the problem is the posterior preference articulation approach, which first generates all (or most) of the nondominated solutions and then makes the DM select the best one from the set of nondominated solutions a posteriori. This paper proposes a new posterior method to MRSO, which does not generate all the nondominated solutions before the selection stage, unlike other posterior methods which go on straightforward from generation to selection only once. Instead, it generates only the required nondominated solutions while making the response space of interest narrower gradually. The proposed method can improve the efficiency by minimizing the number of nondominated solutions generated. Length: 9 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 141-149 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=009&rid=4439 File-Function: First version, 2015 Number: 2304439 Classification-JEL: M11, C90, C61 Keywords: Quality Management, Response Surface Methodology, Multiple Response Surface Optimization, Posterior Preference Articulation Method Handle: RePEc:sek:ibmpro:2304439 Template-Type: ReDIF-Paper 1.0 Author-Name: Jong Uk Kim Author-Name-First: Jong Uk Author-Name-Last: Kim Author-Email: jukim@skku.ac.kr Author-Workplace-Name: Sungkyunkwan University Title: An Empirical Investigation on Factors Influencing SNS Addiction Abstract: Along with the recent advances of mobile internet technology, use of social network service(SNS) is very common among adolescents or college students in their daily lives. Although there have been a lot of studies on Internet addiction or mobile phone addiction, however, there were little research on SNS addiction so far. Scholars investigated somewhat broader and obscure phenomenon of Internet addiction. In this regard, the current study tried to examine factors which influence SNS addiction behavior. Unlike Internet addiction, there are positive influencing factors such socialization, enjoyment as well as problematic ones like loneliness. Data were collected from college students in Korea to examine how those factors influence addiction behavior and hypotheses were tested using the partial least square method. All three factors, socialization, enjoyment, and loneliness, were found significantly influenced SNS addiction and socialization was positively associated with enjoyment. Length: 9 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 150-158 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=010&rid=4518 File-Function: First version, 2015 Number: 2304518 Classification-JEL: M15, L82 Keywords: SNS addiction, enjoyment, socialization, loneliness, Internet Handle: RePEc:sek:ibmpro:2304518 Template-Type: ReDIF-Paper 1.0 Author-Name: Neviana Krasteva Author-Name-First: Neviana Author-Name-Last: Krasteva Author-Email: nevianak@bsconsult.bg Author-Workplace-Name: Sofia University \ Title: Armed Conflict's Influence on Marketing Abstract: The article deals with some of the modern trends in the development of the marketing concept and the military impact on them. The end of the Cold War dramatically changed the perception about the international security environment concept. The downfall of the Eastern Bloc led to the growth of initial wave of hope and reductions in the military spending, but not long after that it became obvious that the world was still a dangerous place and there were many other conflicts that were not resolved and just waiting to escalate. The essence of conflicts has changed. They were domestic rather than international and many scholars focused upon the influence of civil wars over economics. However, those conflicts remained isolated and in the absence of major conflicts such as the Cold War, the path to the development of the global economy and marketing was clear.The simplest attempt for classification of the military conflicts would divide them into two characteristic types: more likely political (i.e. to impose a specific model of policy, political regime, ideological domination or some form of dictatorship?), or rather economical (for seizing and redistributing of markets, of strategic logistic locations or areas rich in raw materials and resources?). Most often the questions circle around/about clarifications who against who, where, with what ways and what purposes it gives one (or several) military conflicts and in the matter of this circle begins the upgrading - for the motives, interests, the ?aggressor? and the ?aggrieved party? are defined, inevitably some conclusions are made for the ratio justice/injustice etc. ? this provides an incentive for conversations, which are too often emotional and make an endless subjective spiral. In the article the argument is presented that classical marketing is losing its importance; the defining characteristics of the future marketing model are discussed: global consumer?s culture - globalization through higher mobility, mass media, music, sport are studied. Further studies are made into the nature of similar and different types of consumer behavior during military conflicts. Some of the applications of new culture in marketing are shown, along consequences of the development of the marketing concept in Bulgaria. Length: 52 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 159-210 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=011&rid=4060 File-Function: First version, 2015 Number: 2304060 Classification-JEL: M31, M39 Keywords: marketing, global consumer, new media, new culture, military conflicts Handle: RePEc:sek:ibmpro:2304060 Template-Type: ReDIF-Paper 1.0 Author-Name: Chihcheng Lo Author-Name-First: Chihcheng Author-Name-Last: Lo Author-Email: charleslo@cc.ncue.edu.tw Author-Workplace-Name: Department of Industrial Technology and Education, National Changhua University of Education Title: INSTITUTIONAL VOID AND THE EVOLUTION OF APPROPRIABILITY REGIME - THE CASE OF THE TRANSITION OF INTELLECTUAL PROPERTY RIGHTS POLICY IN TAIWAN Abstract: This paper examines the evolution and stages of Intellectual property rights (hereafter as IPRs) regimes since 1980s by investigating historical and quantitative data of IPRs. We explore how policy network of IPRs responds the development of industries, the evolution of innovation systems, and international IPRs harmonization and in turn affect the profile of IPRs policy. Theoretically, we will identify the determination of institutional voids and ask how Taiwanese industries face the issues related to appropriability regimes and in turn affect the development of innovation system and IPRs policy. The perspective of policy network is used to explore the whole structure of IPRs policy making and justify the role of state and industries in the relative evolution process. We used different types of IPRs data and historical archives to examine how the evolution of IPRs are established to build market, seek innovation chance, to network resources, and finally legitimately ensure approrpriability amongst industries from closed to open innovation regime reach out beyond institutional voids. To sum up, this study regards IPRs regime as a striking case study to demonstrate the effect of institutional voids on the governance choice of policy network. Empirical results will demonstrate that the innovation activity processed by industries is increased only when the appropriability strategies are resumed to catch up with new market created by institutional voids. This would allow us to better assess the global optimality of the array of international IPRs harmonisation currently in use around the world and their interplay. Finally this outcome of this paper have implications of IPRs policy for policy makers in the developing countries. Length: 29 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 211-239 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=012&rid=3747 File-Function: First version, 2015 Number: 2303747 Classification-JEL: F42, F63, H11 Keywords: Appropriability regime; policy network; institutional voids;Intellectual property right harmonization Handle: RePEc:sek:ibmpro:2303747 Template-Type: ReDIF-Paper 1.0 Author-Name: Klaudeta Merollari Author-Name-First: Klaudeta Author-Name-Last: Merollari Author-Email: klaudetamerollari2010@hotmail.com Author-Workplace-Name: Department of Finance-Accounting, Faculty of Economy, Fan S. Noli University, Korçë, Albania Title: VAT, a tax with great impact on state revenues in Albania Abstract: In an economy in transition that is moving toward a market economy, a question is raised: Will the tax policy reflect the changes? The answer of this question lies in an issue of vital importance for the future of the country that is the attraction of foreign investments, in a time when tax competition is increasing in the regional and global level. The development and prosperity of a country is closely related to the increasing number of investments and economic activities, and besides economic formulas should be taken in consideration also the importance of sensitivity of all collection and contributing tax structures. In this context, we don?t have to forget the very important issue of having not only a modern tax policy but also a modern tax administration. In the modern world the key to success is communication between politics and business, directly and indirectly, as a quite diplomatic process. In theoretical analysis of tax policy one of the requirements that is strongly supported by the IMF is the sustainability of the tax system which means no changes in tax laws. Tax sustainability is affected by the legal framework in order that tax administration consistently applies the tax legislation and its regulations. It should publish information on how to interpret and implement this legislation. Length: 11 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 240-250 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=013&rid=4378 File-Function: First version, 2015 Number: 2304378 Classification-JEL: A10 Keywords: tax system, tax policy, fiscal indicators, state revenues, value added tax Handle: RePEc:sek:ibmpro:2304378 Template-Type: ReDIF-Paper 1.0 Author-Name: Theodore (Ted) Mitchell Author-Name-First: Theodore (Ted) Author-Name-Last: Mitchell Author-Email: Theodorem@unr.edu Author-Workplace-Name: University of Nevada, Reno Author-Name: Shawn Mitchell Author-Name-First: Shawn Author-Name-Last: Mitchell Author-Email: shawn@shawnpmitchell.com Author-Workplace-Name: Chessboard Communications Title: Teaching the Management of Marketing Profit First Abstract: The need for a metric, which measures the profit being generated by the firm?s expenditures on marketing activities, has been recognized for many years. Investors and executives are no longer satisfied with traditional marketing metrics, such as customer satisfaction, retention and sales revenues, as measures of marketing performance. More marketers and marketing departments are being held accountable for the profitability of marketing activities. Teaching students about the nature of marketing profit is particularly difficult because the mathematics used to define marketing profit and its rate of return on marketing expense, ROMI, are complicated. The mathematics are more complicated than necessary because conventional definitions make explicit reference to the sales response function that drives the revenues. In this paper the authors advocate using a new and simpler definition of marketing profit that does not make explicit reference to revenue. The proposed definition presents the concave relationship between marketing profit and marketing expenditures as a simple quadratic equation. A simple definition of marketing profit and ROMI as functions of expense that makes no explicit reference to revenue means that courses in marketing management can start, rather than end, with marketing profit as the central topic of marketing management. Length: 11 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 251-261 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=014&rid=4141 File-Function: First version, 2015 Number: 2304141 Classification-JEL: A12, M31, I29 Keywords: marketing return on Investment, MROI, ROMI, marketing management, marketing profit Handle: RePEc:sek:ibmpro:2304141 Template-Type: ReDIF-Paper 1.0 Author-Name: Fatma Zeynep Özata Author-Name-First: Fatma Zeynep Author-Name-Last: Özata Author-Email: fzozata@anadolu.edu.tr Author-Workplace-Name: Anadolu University Author-Name: ?çlem Er Author-Name-First: ?çlem Author-Name-Last: Er Author-Email: iclemer@gmail.com Author-Workplace-Name: Dumlup?nar University Title: Determinants Of User Satisfaction With Mobile Applications: Case Of Facebook As A Mobile App In Turkey Abstract: A mobile app is a computer (software) program designed to run on smartphones, tablet computers and other mobile devices (Wikipedia). The increased use of mobile devices and mobile Internet has led to an explosion of the development and download of mobile applications. Businesses started competing to have a mobile application to gain competitive advantage or stay competitive. But despite the success of some, the majority of mobile applications fails outright or is not as successful as expected. So this study aims to define the factors that affect user satisfaction as a success measure of mobile applications. I/S Success Model is used as a basis for this study, and the model is expanded with the constructs related to flow. The research framework includes seven antecedents (system reliability and design, perceived ease of use, content usefulness, content quality, focused attention, perceived enjoyment, and flow) of user satisfaction that were derived from existing information systems, m-commerce and applications literature. The structural equation modeling (SEM) method was applied to evaluate the hypothesized relationships among the constructs in the theoretical model developed. The results of the study showed that system quality and information quality are important determinants of user satisfaction, but flow does not have a direct influence on user satisfaction. The most striking finding of this study is that perceived enjoyment is a significant determinant of satisfaction with mobile applications. Based on the findings, companies involved in m-commerce should focus on not only to improve the usefulness or quality of the system but also the design features of the applications that enhance enjoyment and the experience must also be considered carefully. Length: 21 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 262-282 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=015&rid=4356 File-Function: First version, 2015 Number: 2304356 Classification-JEL: M31 Keywords: M-commerce, Mobile applications, User satisfaction, System quality, Content quality, Flow experience, Perceived enjoyment, Hedonism Handle: RePEc:sek:ibmpro:2304356 Template-Type: ReDIF-Paper 1.0 Author-Name: Sevgi Ay?e Öztürk Author-Name-First: Sevgi Ay?e Author-Name-Last: Öztürk Author-Email: sozturk@anadolu.edu.tr Author-Workplace-Name: Anadolu University Author-Name: Fatma Zeynep Özata Author-Name-First: Fatma Zeynep Author-Name-Last: Özata Author-Email: fzozata@anadolu.edu.tr Author-Workplace-Name: Anadolu University Author-Name: Feyza A?largöz Author-Name-First: Feyza Author-Name-Last: A?largöz Author-Email: feyzak@anadolu.edu.tr Author-Workplace-Name: Anadolu University, Faculty of Economics and Administrative Sciences Title: HOW FOREIGN BRANDING AFFECT BRAND PERSONALITY AND PURCHASE INTENTION? Abstract: Foreign branding as a product naming strategy is very popular. (Batra et. all 2000; Ling 2008). There is an emerging stream of research which empirically examines the effect of foreign branding on consumers? product evaluations and attitudes. (Li, Murray 2001). However how the foreign brand names effect brand personality is not studied. A brand personality is ?a set of human characteristics associated with a brand? (Aaker 1997). Favorable brand personality can enhance brand attitudes, consumer-brand relationships and purchase intentions (Freling, Crosno, Henard 2011). Therefore, studying the effect of foreign brand names on brand personality will contribute to the relevant literature. In this research we have made an attempt to analyze the effect of foreign brand naming on brand personality, attitudes and purchase intention. As a foreign brand name we have chosen English and English sounded words. The desire of consumers for westernization in developing countries (Stanlaw 1987) effected this decision. English, serving as the language of modernity, progress and globalization (Piller 2003) associates with a more urban, cosmopolitan, and upper class way of life and increases the prestige associated with a product (Friedrich 2002; Griffin, 1997; Haarmann 1989). Products with a foreign brand name will be evaluated as having a foreign country origin and improves the brands? desirability for symbolic, status and enhancing reasons in addition to suggesting overall quality for the developing country? consumers (Batra 2000) So we hypothesized that; use of English and English sounded brands will differentiate the perception of brand personality, will create more favorable attitude and increase product purchase intentions. We have chosen blue jean and café as products for analysis because of the prevalence of foreign brand names on both categories. Three group of participants were shown a blue jean image created by an advertisement agency for the purposes of this research but the brand names appeared on the blue jean image were different for each group as; Turkish, English and English sounded. Since the consumer may perceive brand personality differently depending on their culture (Lee, Kang 2013 ) we used the scale developed for Turkish consumers (Aksoy, Özsomer 2007) to measure brand personality. The same study is replicated for cafe. For the blue jean product significant differences were found between the Turkish and English/English sounded brands in terms of brand personality perception, attitudes and intention to purchase. For the café category use of local or English brand didn?t make difference on purchase intention. Length: 18 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 283-300 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=016&rid=4200 File-Function: First version, 2015 Number: 2304200 Classification-JEL: M31 Keywords: Foreign branding, Brand personality, Brand names, Brand attitudes, Purchase intention Handle: RePEc:sek:ibmpro:2304200 Template-Type: ReDIF-Paper 1.0 Author-Name: Punnee Pimapunsri Author-Name-First: Punnee Author-Name-Last: Pimapunsri Author-Email: pimapunsri@gmail.com Author-Workplace-Name: Faculty of Management and Tourism, Burapha University Title: Relationship between Employee Engagement and Employee Satisfaction on supervision in Manufacturing Industry, Thailand Abstract: With a sample of 1,007employees from thirteen companies in 3 provinces of Thailand, the relationships between employee engagement and employees? satisfaction with supervision were examined. Purposive sampling was used to select only companies implementing employee engagement program to participate in this study. Gallups Q 12 questionnaire and a sub scale of Hackman and Oldman Job Diagnostic Survey were used as survey instruments. The results show high level of employee engagement in four engagement dimensions namely give, get, grow, and belong. The study also shows that correlations between employee satisfaction with supervision and the four engagement dimensions are also at high levels. This demonstrates the satisfaction of employees on the supervisor?s practices on the companies? engagement programs. High relationships among the three dimensions of engagement as give and belong, grow and belong, and grow and give were revealed. Length: 7 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 301-307 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=017&rid=4084 File-Function: First version, 2015 Number: 2304084 Classification-JEL: Keywords: Employee engagement, Employee satisfaction, Retention Handle: RePEc:sek:ibmpro:2304084 Template-Type: ReDIF-Paper 1.0 Author-Name: Mohammad Rahimian Author-Name-First: Mohammad Author-Name-Last: Rahimian Author-Email: sasan_f62@yahoo.com Author-Workplace-Name: SHAHID CHAMRAN technical university of Kerman, Iran Title: Survey to investigative the relationship between Internet marketing and increase rate of saling products and services in the Kerman provine?s SMEs. Abstract: The SMEs have been always a lot of importance and high sensivity case and in period of time it becomes the battle ground for economic heads in some government. Progres and development of ICT has created a deep and wide influence on busines processes and internet has provided as the most effective e-marketing platform with global coverage enables enterprises to reach international markets. But many SMEs have not essential information and knowledge in the use of different methods of e-marketing and its effects on the markets. This study has been conducted to investigate the effect of internet marketing methods to increase sales of products and services of SMEs. In other words this study seeks to answer of question that; does any relationship exsist between using internet in the marketing activies and increased sales of products and services in SMEs? The statistical community of this study is the top SMEs of the Industrial Sector of Kerman provins between 2006, 2014. To answering the research question is considered a major hypotheses and six subhypotheses and the relationship between internet marketing and sales performance in the selected enterprises was examined by Kolmogorv-Smirnov, Kendall and Spearmen test. The results indicate that, there is significant relationship between the using internet in marketing activities and sales performance of the surveyed enterprises. Length: 1 page Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 308-308 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=018&rid=3227 File-Function: First version, 2015 Number: 2303227 Classification-JEL: M31 Keywords: SME, small enterprises, medium enterprises, marketing, internet Handle: RePEc:sek:ibmpro:2303227 Template-Type: ReDIF-Paper 1.0 Author-Name: Izabela Stanczyk Author-Name-First: Izabela Author-Name-Last: Stanczyk Author-Email: izabela.stanczyk@uj.edu.pl Author-Workplace-Name: Jagiellonian University in Cracow Author-Name: Tadeusz Oleksyn Author-Name-First: Tadeusz Author-Name-Last: Oleksyn Author-Email: tadeuszoleksyn@gmail.com Author-Workplace-Name: Warsaw School of Economics Author-Name: Andrzej Herman Author-Name-First: Andrzej Author-Name-Last: Herman Author-Email: ahermaster@gmail.com Author-Workplace-Name: Warsaw School of Economics Title: MANAGEMENT BY VALUES. RESULTS OF SELF- RESEARCH Abstract: This paper shall present the synthesis of the results of research carried out in Poland in 2014 by a team of five researchers from three academic centres from Poland with relation to management by respecting and promoting values.These referred to data surveys (N=512) and case studies (five multinational and national corporations operating in Poland). With regard to the research, this related to groups of economic and managerial values, as well as competence and developmental ones, while also ethical and cultural, civic and social ones in terms of their perception and utilization in organizations for the purposes of management itself. The relations of values with that of staffing policies have been analysed, such as decisions on recruitment and redundancies, promotions and demotions, while also appraisal of work and employees, remuneration and intangible rewards. Likewise, the ties betweenthe concept of MBV and the legislative and organizational forms have been placed under analysis.The research at hand was the basis for the formulation of an array of interesting conclusions Length: 11 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 309-319 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=019&rid=3725 File-Function: First version, 2015 Number: 2303725 Classification-JEL: J24 Keywords: values, management, management by values, code of values. Handle: RePEc:sek:ibmpro:2303725 Template-Type: ReDIF-Paper 1.0 Author-Name: Pavel Strach Author-Name-First: Pavel Author-Name-Last: Strach Author-Email: pavel.strach@fh-steyr.at Author-Workplace-Name: University of Applied Sciences Upper Austria Author-Name: Irena Stejskalova Author-Name-First: Irena Author-Name-Last: Stejskalova Author-Email: stejskai@fm.vse.cz Author-Workplace-Name: University of Economics in Prague Title: New Didactic Approaches in Accounting: Moving Beyond the Calculation Exercise Abstract: Case studies have been utilized frequently throughout business curricula. In the domain of accounting, however, cases have not been as proliferated. The aim of the paper is demonstrate the use of secondary case studies in the didactics of an undergraduate introductory accounting course. Authentic stories from professional journals and daily newspapers have been used for students to critically examine real-life accounting applications. Based on subsequent longitudinal student survey undertaken in two consecutive academic years, secondary case studies have been found effective in delivering real-life accounting applications, enabling greater understanding of accounting phenomena, and enhancing didactic approach in and above the accounting domain. Length: 11 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 320-330 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=020&rid=4424 File-Function: First version, 2015 Number: 2304424 Classification-JEL: M41, M49, A22 Keywords: didactics, accounting, case studies, teaching, student feedback Handle: RePEc:sek:ibmpro:2304424 Template-Type: ReDIF-Paper 1.0 Author-Name: Muhammad Irfan Tariq Author-Name-First: Muhammad Irfan Author-Name-Last: Tariq Author-Email: irfantariq@ciitvehari.edu.pk Author-Workplace-Name: COMSATS Institute of Information Technology, Vehari Campus Title: Examining the Relationship between Risk Aversion and Behavioral Loyalty in the presence of Brand Affects and Attitudinal Loyalty as mediator: Evidence from Emerging Market Abstract: The Purpose of this study was to determine the effect of risk aversion on behavioral loyalty in telecom sector of Pakistan. A self-administered questionnaire was used to collect data from respondents using different mobile phone brands on five-point likert scale. Overall 300 filled useable questionnaires were used for data analysis. Data was analyzed through SPSS 21 and AMOS 18. The outcome of various path analyses such as confirmatory factor analysis and Structural Equation Modeling suggest that Risk aversion has direct and positive effect Attitudinal Loyalty; while it has no direct effect on behavioral loyalty Although Risk Aversion has indirect effect on behavioral loyalty through brand affects and attitudinal loyalty as mediator. Different factors are investigated and studies in this study which connects risk aversion with behavioral loyalty. As a result research endeavors to fill the gap about the lack of academic literature on risk aversion and behavioral loyalty relationship in Pakistani context. The results suggest that practitioners may need to be responsive of Loyalty programs as a key indicator in strengthening customer relationship management. The study proposed theoretical implications for Risk aversion and customer loyalty construct. The study will further help practitioners as well as academicians to formulize novel theories to understand consumers? behavior. Length: 13 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 331-343 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=021&rid=3924 File-Function: First version, 2015 Number: 2303924 Classification-JEL: Keywords: Risk aversion, behavioral loyalty, attitudinal loyalty, brand affects, customer relationship management Handle: RePEc:sek:ibmpro:2303924 Template-Type: ReDIF-Paper 1.0 Author-Name: Jan Vavra Author-Name-First: Jan Author-Name-Last: Vavra Author-Email: jan.vavra@upce.cz Author-Workplace-Name: Unversity of Pardubice Author-Name: Jan Suchy Author-Name-First: Jan Author-Name-Last: Suchy Author-Email: st23719@student.upce.cz Author-Workplace-Name: University of Pardubice Author-Name: Ondrej Slezak Author-Name-First: Ondrej Author-Name-Last: Slezak Author-Email: SlezakO@seznam.cz Author-Workplace-Name: Hermetic Pumpen Title: MEASURING PRODUCTION EFFECTIVENESS: INDUSTRIAL CASE FROM ELECTRONIC INDUSTRY Abstract: Purpose ? Production effectiveness have been recently, viewed as a critical factor in manufacturing system. A theoretical maximum capacity must be compared with the actual output and production time, equipment speed and quality of production processes must be adequately considered. The OEE approach is the only production indicator combining the factors of time, speed and quality in useful and straightforward way. The OEE is calculated by multiplying the availability rate, performance rate and quality rate, representing simple and valid way to measure production effectiveness, but literature does not discuss difficulties with determination of all the factors of the OEE calculation, especially causes of time losses and determination of productive and non-productive time. Measurement of availability loses due to breakdowns, changeover, waiting or administration activities must be closer supervised to identify potential decrease of performance and related costs. Design/methodology/approach - Based on theoretical basis concerning determination of relevant productive and non-productive administrative activities, there was performed research and time analyses in manufacturing company by realized measurement of OEE and time analyses.Findings ? Realized study and time analyses contribute to understand the OEE value calculation and identification of time loss causes. The discussion of the industrial case shows the importance of crucial identification of productive and non-productive time for efficient OEE calculation. Originality/value ? The paper deals with industrial case, performed in collaboration with important enterprise of electronic industry; by realized measurement of productive and non-productive times in relation to OEE calculation there was obtained an original qualitative analysis, showing contribution to OEE value and identified difficulties with proper identification of availability loses due to non-productive and non-value added activities. Length: 8 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 344-351 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=022&rid=4515 File-Function: First version, 2015 Number: 2304515 Classification-JEL: D20, D24, L23 Keywords: production efficiency; operation management; value-added activities; corporate effectiveness Handle: RePEc:sek:ibmpro:2304515 Template-Type: ReDIF-Paper 1.0 Author-Name: Sammy Xiaoyan Ying Author-Name-First: Sammy Author-Name-Last: Xiaoyan Ying Author-Email: xiaoyan.ying@mq.edu.au Author-Workplace-Name: Macquarie University Author-Name: Chris Patel Author-Name-First: Chris Author-Name-Last: Patel Author-Email: sammyying2000@hotmail.com Author-Workplace-Name: Macquarie University Title: The Influence of Partners? Views on Chinese Auditors? Judgments Related to Professional Scepticism Abstract: Professional scepticism remains one of the most important and controversial topics in auditing. This study examines the influence of partners? views on auditors? professional scepticism in China. This examination is important given the hierarchical structures of audit firms, and even more important in China given the strong cultural emphasis on subordination and obedience. Specifically, this study invokes social contingency theory to provide insights into partner influences on auditors from an accountability perspective. It is expected that auditors with knowledge of partners? views are likely to be susceptible to pressure to align their judgments to the partners? views, and such pressure influences auditors? professional scepticism when exercising judgments. A between-subjects experiment was conducted with practicing auditors in China. The independent variable, partners? views on professional scepticism, was manipulated across three groups: (1) a control group, in which there is no information about partners? view, (2) a group in which partners? known views reflect low emphasis on professional scepticism, or (3) a group in which partners? known views reflect high emphasis on professional scepticism. The results provide evidence that when partners? views on professional scepticism are known, auditors perceive considerable amount of pressure to follow the partners? views. Further, the results show that when partners? views reflect low emphasis on professional scepticism, auditors? levels of professional scepticism are significantly lower compared to when partners? views are unknown. However, when partners? views reflect high emphasis on professional scepticism, auditors? levels of PS do not significantly differ from when partners? views are unknown. Furthermore, the results show that when auditors learn partners? views, increased intensity of perceived pressure can strengthen the effects of partners? influences on auditors? professional scepticism. The findings of this study have important implications for auditing regulators, professionals, and audit firms. Length: 32 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 352-383 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=023&rid=4228 File-Function: First version, 2015 Number: 2304228 Classification-JEL: C93, M42, M40 Keywords: Professional Scepticism, Auditing, China, Partner influences Handle: RePEc:sek:ibmpro:2304228 Template-Type: ReDIF-Paper 1.0 Author-Name: Salih Ye?il Author-Name-First: Salih Author-Name-Last: Ye?il Author-Email: syes66@hotmail.com Author-Workplace-Name: Kaahmramanmara? Sütçü ?mam Üniversity Author-Name: Ahmet Kaya Author-Name-First: Ahmet Author-Name-Last: Kaya Author-Email: ahmetkaya@akdeniz.edu.tr Author-Workplace-Name: Akdeniz Un,versty Title: Exploring the link between innovation capability and financial performance Abstract: Today?s global and uncertain business world transform the way business is conducted. Companies need to pay attention to the innovation and innovation capabilities for the survival, success and growth. Innovation provides several strategic advantages (e.g., better performance outcomes, efficiency, productivity and competitive advantages) to all types of organisations. This study focuses on innovation capability and explores its effect on firm financial performance. The hypothesis is drawn from existent related literature. Data is collected from fifty four SMEs operating in Gaziantep city of Turkey and tested through correlation and regression analyses. The results reveal that innovation capability is positively related to sales growth but not to the return on assets. The findings and implications are discussed in relation to theory and previous empirical studies. Length: 11 pages Creation-Date: 2015-06 Publication-Status: Published in Proceedings of the Proceedings of the 1st Business & Management Conference, Vienna, Jun 2015, pages 384-394 File-URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=024&rid=3841 File-Function: First version, 2015 Number: 2303841 Classification-JEL: O31, L25, M10 Keywords: Innovation, Innovation Capability, Performance, Financial Performance, SMEs Handle: RePEc:sek:ibmpro:2303841