Southern Methodist University
Cox School of Business
ACCT 6311-0014: MBA
Elective
Electronic Commerce Accounting and Tax Issues
Summer 2000
Final Class
Prepared for class on Monday July 31, 2000
Revised July 29, 2000
Class Objectives
1. Tentative guest speaker from EDS on ecommerce tax policy.
2. Update on digital copyright as a result of the Napster court
decision. Updates on other issues.
3. Discuss ideas for maintaining and improving this course.
Background Preparation
Ecommerce Tax Policy
Update on digital copyright
(Congratulations to Brian Nutzman for last week's presentation
on valuing digital copyright - a few days before the Napster court decision
was announced. Thanks to Krishna Velaga for suggesting some of these
links.)
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Review online articles about digital copyright.
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"Napster shutdown seen as potential boon for competitors", at www.cnn.com/2000/LAW/07/27/napster.backlash/index.html
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"Judge shuts down Napster", at www.msnbc.com/news/437532.asp
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"Victory for record industry", at www.nytimes.com/library/tech/yr/mo/biztech/articles/27music.html
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"Napster loses key ruling", at www.thestreet.com/markets/hotnews/1016853.html
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"Napster: Not Just for the Music", at www.wired.com/news/technology/0,1282,37874,00.html
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"Killing the Killer App", at www.thestandard.com/article/display/0,1151,17173,00.html
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Napster web site at www.napster.com
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Stopnapster at www.stopnapster.com
Update on retail ecommerce
(Thanks to Chip Miller for suggesting some of these issues.)
Tentative Guest Presentation
speaker from EDS discussing ecommerce tax policy