Publication Board:

Publisher: Dr. James W. Fenton, Jr., Dean, School of Business , Utah Valley University

Editor: Dr. Larry D. Hartman, Business Management Department, School of Business

Associate Editor: Professor Judy Conder, Business Management Department, School of Business

Associate Editor: Professor Anita Musto, Business Management Department, School of Business

Editorial Reviewers:

Dr. Josephine A. Chargois, Professor, Howard University

Dr. Cynthia W. Drexel, Professor, Western Colorado State College

Dr. Robert G. Insley, Associate Professor, University of North Texas

Dr. Daphne A. Jameson, Professor, Cornell University

Dr. Kate L. Kirkham, Professor, Brigham Young University

Dr. Marguerite P. Shane-Joyce, Professor, California State University at Los Angeles

Dr. Ritch L. Sorenson, Professor, Texas Tech University

Dr. Colleen Vawdrey, Professor, Utah Valley University

Dr. Floyd A. Wilkes, Associate Professor, Utah Valley University

Contributing Editorial Reviewers:

Dr. Kenneth Plowman, Assistant Professor, Brigham Young University

Advisory Board Member:

Mr. Kevin L. Simister, CPA and Utah Valley University Advisory Council Co-chair

*Appreciation is expressed to Lora Albee, design specialist, copy production assistants, and printing production staff members. Appreciation is also expressed to Jeffery Johnson for his assistance in programming mailing and distribution software packages.