Business Commons^™

Wikis: The Perfect Platform For Library Policies And Procedures, Melanie J. Dunn

The Southeastern Librarian

The term wiki, derived from the Hawaiian adjective “wiki wiki” meaning quick or fast, was coined by Ward Cunningham who created the original WikiWikiWeb for the Portland Pattern Repository (Leuf, 2001, 15). Touted by Cunningham as “the simplest online database that could possibly work” (Cunningham, 2002, June 27) “ wiki” is alternately used to refer to both a wiki website and the software used to create and maintain it and was designed to allow multiple users to collaborate in its development (Klobas 2006, 3). Wikipedia is perhaps one of the best examples, as well as the most recognized, of wikis. …

2012 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

It's Time For A Good Hard Look In The Mirror: The Corporate Law Example, John A. Barrett, Jr.

Fordham Journal of Corporate & Financial Law

This Article asserts that the move from the industrial age to the

information age represents a fundamental change to our society on

such a widespread basis that the legal order must reexamine the

premises about how our society functions, assessing whether

foundational elements of U.S. Common Law remain valid. This

Article first confronts briefly the continuing acceptance of certain

foundational premises in contract and intellectual property law,

illustrating that such premises are no longer supported by the

realities of modern society. With fundamental change challenging

multiple areas of law in the information age, this problem is worthy

of widespread inquiry …

The New Section 1202 Tax-Free Business Sale: Congress Rewards Small Businesses That Survived The Great Recession, Beckett G. Cantley

Fordham Journal of Corporate & Financial Law

On September 27, 2010, President Barack Obama signed the Creating Small Business Jobs Act of 2010 (“SBJA”) that contains a temporary amendment to Internal Revenue Code (“IRC”) § 1202. The amendment permits original shareholders of eligible corporation stock to sell the stock without being taxed on the sale. The temporary amendment initially only applied to certain stock acquired after the enactment of the SBJA and before January 1, 2011, but the amendment was extended on December 17, 2010 for another year ending January 1, 2012. With the impending sunset of the 15% capital gains rate at the end of 2012, …