...2/5/2012 ECONOMIC NEXUS IN WASHINGTON STATE: DEFINING SUBSTANTIAL NEXUS Armikka R. Bryant* I. INTRODUCTION This Article explores the evolving framework of nexus and examines the constitutional constraints imposed on states’ tax jurisdiction and how states overcome those limitations. In 2010, the Washington State Legislature declared that out-of-state businesses with no physical presence in Washington were earning significant income from Washington residents by providing services or collecting royalties on the use of intangible property in the state.1 The Legislature also determined that, although these out-of-state businesses did not have a physical presence in the state and were not paying their fair share of Washington State taxes, they were nonetheless receiving the following significant benefits provided by the state: • Laws providing protection of business interests or regulating consumer credit; • Access to courts and judicial process to enforce business rights, including debt collection and intellectual property rights; • An orderly and regulated marketplace; and • Police and fire protection and a transportation system benefiting in-state agents and other representatives of out-of-state businesses.2 * Armikka R. Bryant, Tax Policy Counsel, Washington State Department of Revenue; J.D., 2001, The University of Iowa; LL.M. (Taxation), 2004, The University of Washington; B.A., 1997, The University of Michigan; member of Washington State Bar. I would...
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...Marketing Management 14 PHILIP KOTLER Northwestern University KEVIN LANE KELLER Dartmouth College Prentice Hall Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Executive Editor: Melissa Sabella Development Editor: Elisa Adams Director of Editorial Services: Ashley Santora Editorial Project Manager: Kierra Bloom Editorial Assistant: Elizabeth Scarpa Director of Marketing: Patrice Lumuba Jones Senior Marketing Manager: Anne Fahlgren Senior Managing Editor: Judy Leale Production Project Manager: Ann Pulido Senior Operations Supervisor: Arnold Vila Creative Director: John Christiano Senior Art Director: Blair Brown Text and Cover Designer: Blair Brown Lead Media Project Manager: Lisa Rinaldi Editorial Media Project Manager: Denise Vaughn Full-Service Project Management: Sharon Anderson/BookMasters, Inc. Composition: Integra Printer/Binder: Courier/Kendallville Cover Printer: Lehigh-Phoenix Color/Hagerstown Text Font: 9.5/11.5, Minion Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Copyright © 2012, 2009, 2006, 2003, 2000 Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458. All...
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...9-713-406 REV: DECEMBER 2, 2013 JUAN ALCÁCER KERRY HERMAN Intel: Strategic Decisions in Locating a New Assembly and Test Plant (A) Government incentives can come and go. Decisions need to be long term. — Brian Krzanich, Intel general manager Assembly Test (2005) Brian Krzanich, Intel general manager of Assembly Test (AT), looked through his deck of slides one more time. It was March 2005, and in a few days, he would present the AT team’s proposal for the siting of its next AT factory to Intel’s board. The new facility would be Intel’s largest AT plant to date, doubling the size of any existing AT plant and providing the company with more efficient capacity. In 2005, industry average costs to build a new AT factory ran about $80 million with annual operating costs of between $150 and $300 million. He thought back to the fall of 2001, when Intel’s global site selection team had first started gathering data on possible sites for a new AT plant. There were a host of considerations implicated in this proposal, with operational and strategic dynamics as well as national and international relationships at stake. In their preliminary study of possible sites, Krzanich and his team had focused primarily on Asian and South East Asian locations, given that between 2002 and 2005, the total cost of operations in these countries were still the lowest in the world, and these markets represented important and growing opportunities for Intel. While U.S. regulations had prohibited...
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...AACSB Table 10-1: Summary of Faculty Qualifications, Development Activities, and Professional Responsibilities Date Range: January 1, 2007 - August 1, 2012 Accounting: Professor | | | | | | | Five-Year Summary of Development Activities Supporting AQ or PQ Status | | Name | Highest Earned Degree & Year | Date of First Appointment to the School | Percent of Time Dedicated to the School's Mission | Acad Qual | Prof Qual | Other | Intell. Contrib. | Prof. Exper. | Consult. | Prof. Develop. | Other Prof. Activities | NormalProfessionalResponsibilities | | | | | | | | | | | | | | Som Bhattacharya | Ph D, 1994 | | 100.0 | YES | | | 12 (5) | Service: 0Work: 0 | 0 | 0 | Editor/Review: 6Other:13 | UG, GR, RES, SER and ADM | Intellectual Contributions (12) Hopwood, W., Bhattacharya, S., Premuroso, R. (2011). Tasteless Tea Company: A Comprehensive Revenue Transaction Cycle Case Study. Issues in Accounting Education, 26(1), 163-179. Cao, J., Nicolaou, A., Bhattacharya, S. (2010). A Longitudinal Study of market and Firm Level Factors Influencing ERP Systems’ Adoption and Post-Implementation System Enhancement Options. 7th Annual International Conference on Enterprise Systems, Accounting, and Logistics. Rhodos: ICESAL. Behara, R., Bhattacharya, S. (2008). DNA of a successful BPO. Journal of Service Science, 1(1), 111-118. Premuroso, R., Bhattacharya, S. (2008). Do Early Members of XBRL International Signal Superior Corporate Governance and Future...
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...the Impact on Institutions This page intentionally left blank GLOBALIZATION OF MANAGEMENT EDUCATION: Changing International Structures, Adaptive Strategies, and the Impact on Institutions Report of the AACSB International Globalization of Management Education Task Force AACSB International – The Association to Advance Collegiate Schools of Business 777 South Harbour Island Boulevard Suite 750 Tampa, Florida 33602-5730 USA Tel: + 1-813-769-6500 Fax: + 1-813-769-6559 www.aacsb.edu United Kingdom North America Japan India Malaysia China Emerald Group Publishing Limited Howard House, Wagon Lane, Bingley BD16 1WA, UK First edition 2011 Copyright r 2011 AACSB International. Reprints and permission service Contact: booksandseries@emeraldinsight.com No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the copyright holder or a license permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. No responsibility is accepted for the accuracy of information contained in the text, illustrations or advertisements. The opinions expressed in these chapters are not necessarily those of the Editor or the publisher. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library ISBN: 978-0-85724-941-8...
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...ECONOMIC GEOGRAPHY Y U K O A O YA M A J A M E S T. M U R P H Y SUSAN HANSON KEY CONCEPTS IN key concepts in economic geography The Key Concepts in Human Geography series is intended to provide a set of companion texts for the core fields of the discipline. To date, students and academics have been relatively poorly served with regards to detailed discussions of the key concepts that geographers use to think about and understand the world. Dictionary entries are usually terse and restricted in their depth of explanation. Student textbooks tend to provide broad overviews of particular topics or the philosophy of Human Geography, but rarely provide a detailed overview of particular concepts, their premises, development over time and empirical use. Research monographs most often focus on particular issues and a limited number of concepts at a very advanced level, so do not offer an expansive and accessible overview of the variety of concepts in use within a subdiscipline. The Key Concepts in Human Geography series seeks to fill this gap, providing detailed description and discussion of the concepts that are at the heart of theoretical and empirical research in contemporary Human Geography. Each book consists of an introductory chapter that outlines the major conceptual developments over time along with approximately twenty-five entries on the core concepts that constitute the theoretical toolkit of geographers working within a specific subdiscipline. Each entry provides...
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...VINCENNES UNIVERSITY CATALOG Vol. LXIX August, 2010 No. 61 A COMPREHENSIVE TWO-YEAR COLLEGE OFFERING ASSOCIATE DEGREES IN THE LIBERAL ARTS, SCIENCES, EDUCATION, ENGINEERING, AND TECHNOLOGY AND OFFERING BACCALAUREATE DEGREES IN SPECIALIZED AREAS Accreditation The North Central Association of Colleges and Schools 30 North LaSalle Street, Suite 2400, Chicago, IL 60602 (312) 263-0456 www.ncacihe.org FAX 312-263-7462 Accreditation Review Council on Education in Surgical Technology and Surgical Assisting American Bar Association American Board of Funeral Service Education American Health Information Management Association Association of Collegiate Business Schools and Programs Commission on Accreditation of Allied Health Educational Programs Commission on Accreditation in Physical Therapy Education Federal Aviation Administration Higher Education Coordinating Board of the State of Washington Indiana State Board of Nursing Joint Review Committee on Education In Radiologic Technology National Alliance of Concurrent Enrollment Partnerships National Association of Schools of Art and Design National Association of Schools of Theatre National League for Nursing Accrediting Commission Printing Industries of America, Inc. Approved for Veterans Membership The American Association of Community Colleges Aviation Technician Education Council The Council of North Central Two Year Colleges The Higher Education Transfer Alliance The National Academic Advising Association The North Central Association...
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...PART ONE • UNDERSTANDING SERVICES SERVICES IN THE MODERN ECONOMY As consumers, we use services every day. Turning on a light, watching TV, talking on the telephone, riding a bus, visiting the dentist, mailing a letter, getting a haircut, refueling a car, writing a check, or sending clothes to the cleaners are all examples of service consumption at the individual level. T h e institution at which you are studying is itself a c o m p l e x service organization. In addition to educational services, today's college facilities usually include libraries and cafeterias, counseling, a bookstore, placement offices, copy services, telecommunications, and even a bank. If you are enrolled at a residential university, campus services are also likely to include dormitories, health care, indoor and o u t d o o r athletic facilities, a theater, and perhaps a post office. Customers are not always happy with the quality and value of the services they receive. People complain a b o u t late deliveries, r u d e or i n c o m p e t e n t personnel, i n c o n v e n i e n t service h o u r s , p o o r p e r f o r m a n c e , and needlessly complicated p r o cedures. T h e y grumble about the difficulty of finding sales clerks to help t h e m in retail stores, express frustration about mistakes on their credit card bills or bank statements, shake their heads over the complexity of new self-service equipment, m u t ter about p o o r value, and sigh as they are forced to wait in line almost everywhere...
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...Editorial: Denise Vaughn Full-Service Project Management and Composition: Integra Printer/Binder: RRD/Willard Cover Printer: Lehigh-Phoenix Color Text Font: 10/12, Times LT Std Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Copyright © 2013, 2010, 2008 Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please...
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...Begin Reading Table of Contents Photos Newsletters Copyright Page In accordance with the U.S. Copyright Act of 1976, the scanning, uploading, and electronic sharing of any part of this book without the permission of the publisher is unlawful piracy and theft of the author’s intellectual property. If you would like to use material from the book (other than for review purposes), prior written permission must be obtained by contacting the publisher at permissions@hbgusa.com. Thank you for your support of the author’s rights. For Isabella and Calista Stone When you are eighty years old, and in a quiet moment of reflection narrating for only yourself the most personal version of your life story, the telling that will be most compact and meaningful will be the series of choices you have made. In the end, we are our choices. —Jeff Bezos, commencement speech at Princeton University, May 30, 2010 Prologue In the early 1970s, an industrious advertising executive named Julie Ray became fascinated with an unconventional public-school program for gifted children in Houston, Texas. Her son was among the first students enrolled in what would later be called the Vanguard program, which stoked creativity and independence in its students and nurtured expansive, outside-the-box thinking. Ray grew so enamored with the curriculum and the community of enthusiastic teachers and parents that she set out to research similar schools around the state with an eye toward writing a book about...
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...informationInformation Rules A STRATEGIC GUIDE TO THE NETWORK ECONOMY Carl Shapiro Hal R. Varian HARVARD BUSINESS SCHOOL PRESS BOSTON, MASSACHUSETTS Copyright © 1999 Carl Shapiro and Hai R. Varian All rights reserved Printed in the United States of America 03 02 01 00 99 5 Library of Congres§ Cataloging-in-Publication Data Shapiro, Carl. Information rules : a strategic guide to the network economy / Carl Shapiro and Hal R. Varian. p. cm. Includes bibliographical references and index. ISBN 0-87584-863-X (alk. paper) 1. Information technology—Economic aspects. 2. Information society. I. Varian, Hal R. II. Title. HC79.I55S53 1998 658.4'038—dc21 98-24923 GIF The paper used in this publication meets the requirements of the American National Standard for Permanence of Paper for Printed Library Materials Z39.49-1984. To Dawn, Eva, and Ben To Carol and Chris Contents Preface ix l The Information Economy 2 Pricing Information 19 3 Versioning Information 53 4 Rights Management 83 5 Recognizing Lock-In 103 6 Managing Lock-In 135 7 173 Networks and Positive Feedback 8 Cooperation and Compatibility 9 Waging a Standards War 10 Information Policy 227 261 297 viii I Contents Further Reading 319 Notes 327 Bibliography 329 Index 335 About the Authors 351 Preface Luck led us to write this book. Each of us became economists because we wanted to apply our ...
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...Information Rules A STRATEGIC GUIDE TO THE NETWORK ECONOMY Carl Shapiro Hal R. Varian HARVARD BUSINESS SCHOOL PRESS BOSTON, MASSACHUSETTS Copyright © 1999 Carl Shapiro and Hai R. Varian All rights reserved Printed in the United States of America 03 02 01 00 99 5 Library of Congres§ Cataloging-in-Publication Data Shapiro, Carl. Information rules : a strategic guide to the network economy / Carl Shapiro and Hal R. Varian. p. cm. Includes bibliographical references and index. ISBN 0-87584-863-X (alk. paper) 1. Information technology—Economic aspects. 2. Information society. I. Varian, Hal R. II. Title. HC79.I55S53 1998 658.4'038—dc21 98-24923 GIF The paper used in this publication meets the requirements of the American National Standard for Permanence of Paper for Printed Library Materials Z39.49-1984. To Dawn, Eva, and Ben To Carol and Chris Contents Preface ix l The Information Economy 2 Pricing Information 19 3 Versioning Information 53 4 Rights Management 83 5 Recognizing Lock-In 103 6 Managing Lock-In 135 7 Networks and Positive Feedback 173 8 Cooperation and Compatibility 227 9 Waging a Standards War 261 297 10 Information Policy viii I Contents Further Reading 319 Notes 327 Bibliography 329 Index 335 About the Authors 351 Preface Luck led us to write this book. Each of us became economists because we wanted to apply our analytical training to better understand...
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...CORE CONCEPTS OF Accounting Information Systems Twelfth Edition Mark G. Simkin, Ph.D. Professor Department of Accounting and Information Systems University of Nevada Jacob M. Rose, Ph.D. Professor Department of Accounting and Finance University of New Hampshire Carolyn Strand Norman, Ph.D., CPA Professor Department of Accounting Virginia Commonwealth University JOHN WILEY & SONS, INC. VICE PRESIDENT & PUBLISHER SENIOR ACQUISITIONS EDITOR PROJECT EDITOR ASSOCIATE EDITOR SENIOR EDITORIAL ASSISTANT PRODUCTION MANAGER PRODUCTION EDITOR MARKETING MANAGER CREATIVE DIRECTOR SENIOR DESIGNER PRODUCTION MANAGEMENT SERVICES SENIOR ILLUSTRATION EDITOR PHOTO EDITOR MEDIA EDITOR COVER PHOTO George Hoffman Michael McDonald Brian Kamins Sarah Vernon Jacqueline Kepping Dorothy Sinclair Erin Bascom Karolina Zarychta Harry Nolan Wendy Lai Laserwords Maine Anna Melhorn Elle Wagner Greg Chaput Maciej Frolow/Brand X/Getty Images, Inc. This book was set in 10/12pt Garamond by Laserwords Private Limited, and printed and bound by RR Donnelley/Jefferson City. The cover was printed by RR Donnelley/Jefferson City. This book is printed on acid free paper. Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the...
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...Course Technology’s Management Information Systems Instructor and Student Resources Introduction to IS/MIS Principles of Information Systems, Eighth Edition • Stair, Reynolds Fundamentals of Information Systems, Fourth Edition • Stair, Reynolds Management Information Systems, Sixth Edition • Oz Information Technology in Theory • Aksoy, DeNardis Office Applications in Business Problem-Solving Cases in Microsoft Access & Excel, Sixth Annual Edition • Brady, Monk Succeeding in Business Applications with Microsoft Office 2007 • Bast, Gross, Akaiwa, Flynn, et.al Succeeding in Business with Microsoft Office Excel 2007 • Gross, Akaiwa, Nordquist Succeeding in Business with Microsoft Office Access 2007 • Bast, Cygman, Flynn, Tidwell Databases Database Systems, Eighth Edition • Rob, Coronel Concepts of Database Management, Sixth Edition • Pratt, Adamski Data Modeling and Database Design • Umanath, Scamell A Guide to SQL, Seventh Edition • Pratt A Guide to MySQL • Pratt, Last Guide to Oracle 10g • Morrison, Morrison, Conrad Oracle 10g Titles Oracle9i Titles Enterprise Resource Planning Concepts in Enterprise Resource Planning, Third Edition • Monk, Wagner Data Communications Data Communications and Computer Networks: A Business User’s Approach, Fourth Edition • White Systems Analysis and Design Systems Analysis and Design in a Changing World, Fifth Edition • Satzinger, Jackson, Burd Object-Oriented Analysis and Design with the Unified Process • Satzinger, Jackson, Burd Systems Analysis and...
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...The 2012 The Cathedral & John Connon Alumni Magazine Founders’ Day Brunch 2011 EVENTS Rumble in the Jungle OFF THE SHELF Amish Tripathi and Akash Shah OUT OF THE BOX Dhanya Pilo Contents 9 President’s Message Events Founders’ Day 2011 Rumble in the Jungle Memories and Mayhem School Update Summer School Spotlight Keshav Desiraju Sudha Shah Off the Shelf Amish Tripathi and Akash Shah Out of the Box Vijaya Pastala Dhanya Pilo Nostalgia Reunions First Citizen In Memoriam Mrs. Irene Saldanha Mr. Anthony Dias Class Notes The Quiz 2 5 7 9 10 13 15 17 18 21 22 25 27 29 31 33 36 68 15 13 18 Editorial Team Udita Jhunjhunwala (ICSE 1984) Miel Sahgal (ISC 1989) Shyla Boga Patel (ISC 1969) Mukeeta Jhaveri (ISC 1983) Mitali Anand Kalra (ISC 1989) Business Rohita Chaganlal Doshi (ISC 1975) Editorial support, Design and Printing 22 Kirtana Shetty Minaal Pednekar and Nikunj Parikh Spenta Multimedia This magazine is not for sale and is intended for internal circulation only. Any material from this magazine may not be reproduced in part or whole without written consent. Views and opinions expressed in this magazine are those of the individual authors and not necessarily those of the Publishers. Published by The Cathedral and John Connon Alumni Association, 6, P.T. Marg, Mumbai 400 001 and printed at Spenta Multimedia, Peninsula Spenta, Mathuradas Mill Compound, Lower Parel, Mumbai 400 013. www.spentamultimedia.com 21 36 Special...
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