RECENT RESEARCHES in BUSINESS ADMINISTRATION, FINANCE and PRODUCT MANAGEMENT

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2 RECENT RESEARCHES in BUSINESS ADMINISTRATION, FINANCE and PRODUCT MANAGEMENT International Conference on DESIGN and PRODUCT DEVELOPMENT (ICDPD '10) International Conference on FINANCE and ACCOUNTING (ICFA '10) International Conference on BUSINESS ADMINISTRATION (ICBA '10) Vouliagmeni, Athens, Greece December 29-31, 2010 ISSN: ISSN: ISSN: ISBN:

3 RECENT RESEARCHES in BUSINESS ADMINISTRATION, FINANCE and PRODUCT MANAGEMENT International Conference on DESIGN and PRODUCT DEVELOPMENT (ICDPD '10) International Conference on FINANCE and ACCOUNTING (ICFA '10) International Conference on BUSINESS ADMINISTRATION (ICBA '10) Vouliagmeni, Athens, Greece December 29-31, 2010 Copyright 2010, by WSEAS Press All the copyright of the present book belongs to the World Scientific and Engineering Academy and Society Press. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Editor of World Scientific and Engineering Academy and Society Press. All papers of the present volume were peer reviewed by two independent reviewers. Acceptance was granted when both reviewers' recommendations were positive. See also: ISSN: ISSN: ISSN: ISBN: European Society for Environmental Research and Sustainable Development

4 RECENT RESEARCHES in BUSINESS ADMINISTRATION, FINANCE and PRODUCT MANAGEMENT International Conference on DESIGN and PRODUCT DEVELOPMENT (ICDPD '10) International Conference on FINANCE and ACCOUNTING (ICFA '10) International Conference on BUSINESS ADMINISTRATION (ICBA '10) Vouliagmeni, Athens, Greece December 29-31, 2010

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6 Editors: Prof. Nikos Mastorakis, Technical University of Sofia, BULGARIA Prof. Valeri Mladenov, Technical University of Sofia, BULGARIA Prof. Metin Demiralp, Istanbul Technical University, TURKEY Prof. Zoran Bojkovic, University of Belgrade, SERBIA International Program Committee Members: Joseph Sifakis, FRANCE Lotfi A. Zadeh, USA Leon O. Chua, USA K. R. Rao, USA Dimitri Bertsekas, USA Biswa N. Datta, USA Irwin Sandberg, USA P. Pardalos, USA A. Manikas, UK T. Kaczorek, POLAND Wlodzislaw Duch, POLAND Sidney Burrus, USA Leonid G. Kazovsky, USA Georgios B. Giannakis, USA Nikolaos G. Bourbakis, USA Brian A. Barsky, USA Ryszard S. Choras, POLAND Wasfy B. Mikhael, USA M. Kostic, USA A. Venetsanopoulos, CANADA K. Benra, GERMANY S. Sohrab, USA Jill Mesirov, USA Shoshana Wodak, CANADA Serafim Batzoglou, USA Raffaele Giancarlo, ITALY

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8 Table of Contents A Novel Method for Determination of Housing Tax Rates 9 A. M. Riad, Hazem M. El-Bakry, Gamal H. El-Adl Evaluation of Surface Roughness on the Basis of Statistical t-test and Related Parameters Using Computer Vision System Kedar H. Inamdar 16 The Effect of Stock Bonus Plan on Performance Outcome 22 Shi-hao Chou, Yen-sen Ni Development of a Methodology for Analysis of Feasibility of Application of an Emerging Technology in a Given Product Filipe A. A. Corda, Denis A. Coelho 28 Incentives of Employee Stock Options: Insights from HR Perspectives 34 I-Cheng Lin, Ming-Cheng Wu, Hsiu-Yuan Wang An Approach to Validation of Technological Industrial Design Concepts with a Bionic Character Denis A. Coelho, Carlos A. M. Versos Iterative Design of a Novel Bionic CD Storage Shelf Demonstrating an Approach to Validation of Bionic Industrial Design Engineering Concepts Carlos A. M. Versos, Denis A. Coelho New Decision-Making and Optimization Strategies in the Marketproduction Relationship 52 Sterian Maria Gabriela An Empirical Analysis on the Relation between Executive Compensations and Financing Decisions Ming-Cheng Wu, Hsiao-Wen Wang, Yi-Ting Hsieh, I-Cheng Lin 58 A Study about International Strategic Alliance: A Case Study in the Auto Industry 64 Fumihiko Isada The Relative Trading Activities in Equity-Based Compensations 68 Ming-Cheng Wu, Hsiao-Wen Wang, I-Cheng Lin, Yu-Feng Chen Firm-Specific Factors as Predictors of Future Returns for Romanian Common Stocks: Empirical Evidence Cristiana Tudor 73 The Opposition Between Historic Cost and Fair Value in National and European Accounting 79 Mariana Man, Ion Cucui, Niculescu Nicoleta, Vasilescu Adriana An Extensible Authentication Protocol with Transport Layer Security and One Time Password in the Multi Hop Mesh Network Myeonggil Choi, Nguyen Manh Thang 88

9 The Impact of Economic Fluctuations and Overseas Investments on Firm Value 94 Ming-Cheng Wu, Yi-Ting Huang, Wun-Sheng Liang E-Banking Products and Services for Agribusiness Based Eco-Economy, with Ways From the Farm to the Fork in Forecasting the Developed and Developing Countries on Period Alexandru T. Bogdan, Brindusa Covaci, Violeta Simion, Denis L. Diaconescu, Dan Tepus, Sorin Chelmu, Doru Gabor, Amalia-Geanina Strateanu Internet-Banking in Global Rural Area and Agribusiness Based on Bioeconomy for Sustainable Development of Agrifood Green Power in Forecasting the Periods Brindusa Covaci, Alexandru T. Bogdan, Denis L. Diaconescu, Violeta Simion, Dan Tepus, Sorin Chelmu, Doru Gabor, Amalia-Geanina Strateanu Real Convergence and New Challenges for the EMU Enlargement. A Brief Study for Romania 112 Anca Tanasie Prediction of Wear Mechanisms in High Speed Steel Hobs Using Artificial Neural Network 118 Mehdi Jalali Azizpour Authors Index 123