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Full-Text Articles in Business

The Aicpa's 10 Guiding Principles, Annette M. Nellen Feb 2002

The Aicpa's 10 Guiding Principles, Annette M. Nellen

Faculty Publications

Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1. Analysis of the guiding principles; How the principles can be used to analyze proposals; Application of the guiding principles.


The Aicpa's 10 Guiding Principles, Annette M. Nellen Feb 2002

The Aicpa's 10 Guiding Principles, Annette M. Nellen

Annette M. Nellen

Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1. Analysis of the guiding principles; How the principles can be used to analyze proposals; Application of the guiding principles.


Dynamic Co-Existence Of Company-Owned And Franchised Outlets Within A Company: A Framework Of The Franchisor's Perspective, Robert E. Sibley, B. Yoo Jan 2002

Dynamic Co-Existence Of Company-Owned And Franchised Outlets Within A Company: A Framework Of The Franchisor's Perspective, Robert E. Sibley, B. Yoo

Faculty Publications

Why and how do company-owned and franchised outlets simultaneously exist within the same organization? The purpose of this article is to integrate a variety of theories on this interesting retail phenomenon into a broader theoretical framework based on the political-economy paradigm. This paper attempts to integrate the perspectives of several theories that previously have been considered competing models of a single reality--the access-to-capital viewpoint, transaction cost analysis, the population ecology perspective, and power-dependence-conflict arguments--into a broader perspective that utilizes intra-firmfactors and the internal and external economies and polities of the political-economy paradigm. A model depicting this integration is set forth …


Faster Ethernet And The Atm Market Boundary, G. Kent Webb Jan 2002

Faster Ethernet And The Atm Market Boundary, G. Kent Webb

G. Kent Webb

As a network technology, ethernet flourished in low-cost, low-end markets. Simple to make and with open standards, many companies created products. The resulting improvement in price, performance, and market acceptance resulted in ethernet replacing the more established and sophisticated token-ring technology that dominated early large corporate LANs. As ethernet gets faster, accelerating from the original 10 Mbps into Gigabit speeds, the technology is poised to challenge the dominant backbone and WAN standard, ATM. A discussion of new ethernet developments is formalized with a decision model used to define a market boundary with data illustrating why and where a technology may …


Dynamic Co-Existence Of Company-Owned And Franchised Outlets Within A Company: A Framework Of The Franchisor's Perspective, Robert E. Sibley, B. Yoo Jan 2002

Dynamic Co-Existence Of Company-Owned And Franchised Outlets Within A Company: A Framework Of The Franchisor's Perspective, Robert E. Sibley, B. Yoo

Robert E. Sibley

Why and how do company-owned and franchised outlets simultaneously exist within the same organization? The purpose of this article is to integrate a variety of theories on this interesting retail phenomenon into a broader theoretical framework based on the political-economy paradigm. This paper attempts to integrate the perspectives of several theories that previously have been considered competing models of a single reality--the access-to-capital viewpoint, transaction cost analysis, the population ecology perspective, and power-dependence-conflict arguments--into a broader perspective that utilizes intra-firmfactors and the internal and external economies and polities of the political-economy paradigm. A model depicting this integration is set forth …


Faster Ethernet And The Atm Market Boundary, G. Kent Webb Jan 2002

Faster Ethernet And The Atm Market Boundary, G. Kent Webb

Faculty Publications, Information Systems & Technology

As a network technology, ethernet flourished in low-cost, low-end markets. Simple to make and with open standards, many companies created products. The resulting improvement in price, performance, and market acceptance resulted in ethernet replacing the more established and sophisticated token-ring technology that dominated early large corporate LANs. As ethernet gets faster, accelerating from the original 10 Mbps into Gigabit speeds, the technology is poised to challenge the dominant backbone and WAN standard, ATM. A discussion of new ethernet developments is formalized with a decision model used to define a market boundary with data illustrating why and where a technology may …