This instructional case examines the relationship between a CPA and his client. The case is suitable for use with upper-level accounting majors (juniors or seniors) as many of these students are likely to enter public practice and therefore are likely to be exposed to some of the ethical...

This article addresses commercial hostage situations, also sometimes referred to as debt hostages, arising from business disputes in China. We define a “commercial hostage situation” as a dispute between a foreign company and its local partner over such matters as payment, the closing of a...

Much of the value of an Internet-of-Things (“IoT”) startup resides in its intellectual property. Many IoT startups use China, mainly Shenzhen, to develop, manufacture, and ship their product. Though this strategy provides many benefits, it also presents substantial challenges. IoT...

Since its passage in 1996, the Economic Espionage Act (EEA) has been the subject of intense debate and discussion. Criminal penalties for both individuals and corporations violating the Act are severe. Expectations of protection against foreign and domestic trade secret misappropriation have...

At the macro level this paper addresses the economic and environmental implications of fees imposed on inbound and outbound containers at ports, to finance port infrastructure improvement projects. At the micro level, this paper examines the potential impact of proposed container fees on...

California’s transportation infrastructure is aging while the revenue to support that infrastructure is declining. Traditional financing mechanisms to support infrastructure maintenance and enhancements have included bonds, Private Public Partnerships (PPPs), regulatory fees, and taxes....

This article addresses some of the major current transportation and supply chain challenges between the US and China, and how western stakeholders can more effectively understand and engage their Chinese counterparts in this challenging environment. The article begins by discussing the increase...

This articles analyzes the growth and practice of intellectual capital and competitive intelligence, two industry practices that have received increasing attention over the last decade. Related in their conceptual structure, the two fields also interact in terms of the benefits and costs of...

Three major trends have come together raising the stakes for firms seeing to compete in the new economy. First, knowledge management poses the idea that every organization holds knowledge in the minds of its personnel that can be identified, collected and managed for competitive advantage....

An inland container port is an intermodal terminal facility that handles containerized shipments at a site away from a seaport(s). Such facility is typically linked to a deep water port by highways and rail, and operates as a container transfer point between different transportation modes. The...