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Full-Text Articles in Business
Human Resources' Role In Successful Mergers And Acquisitions, Vanessa Loecke
Human Resources' Role In Successful Mergers And Acquisitions, Vanessa Loecke
Presidential Scholars Theses (1990 – 2006)
In comparing the success of AOL Time Warner's merger and Hewlett-Packard Compaq's merger, it's easy to see who came out the winner. In comparing their merger strategies, including their focus on HR issues, it's also easy to see why mergers and acquisitions need to be analyzed well in advance and include due diligence, including cultural due diligence, integration planning, and analysis of HR issues, including communication and employee retention. If more companies who are considering merging with or acquiring another company would put as much time as they do money into the merger, and analyze some of the key people-related …
E-Commerce: Choosing The Appropriate Tax Model, Jeffrey A. Scudder
E-Commerce: Choosing The Appropriate Tax Model, Jeffrey A. Scudder
Presidential Scholars Theses (1990 – 2006)
The Internet's economic role has increased dramatically over the past decade. Along with many benefits, e-commerce has brought with it some important policy questions. One question relates to tax policy, and whether Internet transactions should be subject to sales or use taxes. This paper examines that question, considering factors such as feasibility, efficiency, fairness (virtual v. "brick-and-mortar" retailers), and legality. The relationship between ecommerce tax policy and state and local government revenues will also be addressed. Based on these factors, the evidence suggests that taxing Internet sales would be feasible, efficient, and provide revenue for important public services.