Russell Communications

If you hear about someonenbsp;founding a company, odds are pretty highnbsp;they are also startingnbsp;a small business.nbsp; Thats because almost all companies are started small.

Does Apple Really Care? NYT article documents depth and breadth of social problems in Apples supply chain

It is a real tragedy thatnbsp;someone can escape an abusive marriage, only to find themselves being pursued by the IRS for the abusers tax debts.nbsp; How does it happen ? Filing a joint return will usually result in a married couple having a lower federal tax than the total of twonbsp;married filing separate returns (The total of the two returns as single might be even lower, but that is not an option if you are married).nbsp; It is rare for couples or their tax advisers to seriously consider filing separately even for the last year ofnbsp;a marriage.nbsp; I believe that this is a mistake.nbsp; Filing jointly,nbsp;which is an irrevocable election, has a price - joint and several liability.nbsp; An irrevocable election is something you can choose to do, but cannot undo.nbsp; Joint and several liability means that the IRS can collect the entire amount ofnbsp;any deficiency from either spouse.nbsp; The...

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Facebook will file for its much-anticipated initial public offering as early as next week, according to the Wall Street Journal. A near-term filing isnt much of a surprise, given that the number of private Facebook shareholders apparently rose above 500 by the end of last year. At that point, regulations require a company to reveal financial information, so Facebook figures it might as well raise money in the process--as much as $10 billion by many accounts.

Summary:

With Facebooks IPO filing reportedly coming next week, the pundits are breaking out their calculators and trying to guess at the companys initial market cap.

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Guest post written by Justin Moore

Ten iconic creations that changed the world.

On Tuesday afternoon, Apple said it earned $13 billion in the fourth quarter on $46 billion in revenue. Thirty-seven million iPhones and 15 million iPads sold in the quarter helped boost its market cap to $415 billion. A few hours later, Indiana Gov. Mitch Daniels, in his State of the Union response message, contrasted the technology juggernaut with Washington?s impotent jobs efforts: ?The late Steve Jobs ? what a fitting name he had ? created more of them than all those stimulus dollars the President borrowed and blew.?

In glacier-like fashion, the U.S. economy continued its slow move toward recovery during the fourth quarter, based on Friday?s report from the federal government.

My informal polling reveals that no golf course in America prohibits cellphones on the course. It is a sport where cultural common courtesy screams for quiet during shots and immediately prior thereto. We can now safely assume that every single golfer who can afford to play can also afford a smart phone. If nothing else, Apple made sure of that. Public course users can buy its older iPhone 3 for as low as $49 on specials as it attempts to slow the increased market share of Google?s smart phones that use the Android operating system. My fearful prediction is that Apps will add time, distraction, disgust and disgorgement from the traditions of golf. The demise is not just because of Apple smart phones, but that?s a good place to start.

SAP, the worlds largest application software company, just announced the best revenue and earnings growth the company has made in many years. The companys quarterly revenues grew by 12% to over $3.4 billion Euros and profits rose by 23% to $1.6 billion. And now that the company has announced its plans to acquire SuccessFactors for $3.4 billion, the company has become a very serious player in the $130 billion HR software and services marketplace.