Index

A

acceptance testing, 244

accountant, 35, 90, 117, 120, 137, 146, 175, 205, 318, 325, 360

acquisition, 18, 32, 56, 210, 277, 285, 305, 358, 363, 370, 381

ADA. See American with Disabilities Act

adhoracy, 283

advertising, 23, 96, 108, 178, 182, 184, 235, 249, 258, 267, 281, 291, 325, 334, 345

affiliative leadership, 174

aggregate plan, 281

aggressive financing, 287

alpha testing, 243, 248

American Bar Association, 90, 95

American Intellectual Property Law Association, 95

American Society of Appraisers, 356

American with Disabilities Act, 341, 349

angel, 35, 64, 80, 132, 206, 217

antidilution rights, 129

arbitration, 94, 222, 351, 384

articles of incorporation, 118, 120

articles of organization, 121

attorney, 27, 35, 81, 89, 90, 91, 92, 94, 95, 98, 118, 122, 135, 142, 175, 207, 220, 347, 350, 360, 370, 381

audit, 183, 205, 267, 314, 346, 353

audit committee, 354

authoritative leadership, 174, 175

automatic conversion, 215

B

baseline product, 24, 340

benefit/cost (B/C) analysis, 63

best efforts deal, 365

beta testing, 243

bill of materials (BOM), 292

black box supplier, 231

black box testing, 243

board of directors, 22, 75, 118, 125, 128, 143, 206, 211, 216, 280, 354, 363, 382

brainstorming, 53, 202

brand, 22, 24, 35, 55, 76, 81, 109, 110, 148, 164, 178, 183, 188, 189, 225, 230, 235, 247, 250, 264, 277, 304, 370

brand extension, 24

budgeting, 69, 280, 297

bug reporting, 243, 246

built-in testing, 244

business appraisal, 355

business license, 148

business plan, 7, 20, 41, 70, 72, 74, 75, 80, 92, 104, 105, 129, 135, 149, 151, 166, 172, 205, 212, 219, 227, 237, 283, 303, 312, 364, 376

business reengineering, 312

business value life insurance, 143

business-to-business (B2B), 292, 319

buy-sell agreement, 121, 123, 140, 141, 355, 384

C

C corporation, 119, 122

call center, 263

capacity requirements planning, 292

captive product pricing, 251

cash flow, 22, 33, 54, 66, 79, 128, 139, 146, 158, 182, 204, 213, 284, 301, 317, 358

certificate of incorporation, 120, 209

certificate stub, 123

channel marketing, 254

charitable remainder annuity trust, 386

charitable remainder trust (CRT), 386

charitable remainder unitrust, 386

charter, 120, 128, 218

client, 7, 16, 21, 35, 39, 64, 65, 70, 75, 84, 89, 91, 93, 111, 118, 135, 137, 147, 159, 183, 190, 207, 221, 268, 329, 345, 356, 374

client claims, 345

cliff, the, 203

coaching leadership, 175

coercive leadership, 174

cofounder, 74, 90, 136, 139, 140, 143, 159

collaterals, 286, 362

commercial off-the-shelf (COTS), 231

commercialization, 25, 62, 145, 176, 188, 194

common shares, 129, 134, 215

comparison testing, 244

competition, 21, 23, 31, 34, 43, 47, 52, 65, 71, 96, 107, 161, 178, 182, 186, 191, 194, 223, 228, 250, 281, 294, 304, 309, 334, 337, 380

competitive strategy, 52, 189, 298

concentration, 273, 289

concentric diversification, 278

concurrent engineering (CE), 187, 226, 290, 296, 297, 302

configuration, 62, 78, 184, 245, 248, 250, 261, 265, 291, 302, 312

conglomerate diversification, 278

conservative financing, 288

consulting, 16, 64, 137, 161, 183, 189, 202, 210, 219, 231, 317, 388

consumer overload, 28

continuous improvement, 44, 261, 275, 301

contract, 41, 56, 67, 89, 104, 106, 137, 140, 161, 184, 209, 218, 220, 221, 223, 224, 227, 229, 265, 268, 309, 318, 329, 345, 349, 367, 371, 381

conversion rights, 119, 129, 133

cooling-off period, 364, 366

copyright, 34, 96, 103, 108, 111, 247

corporate record book, 121

corporation, 90, 113, 118, 119, 120, 121, 124, 140, 286

cosale rights, 129

cost of goods sold (COGS), 79

cost plus fixed fee contracts, 224

cost plus incentive fee contracts, 224

cost-effectiveness analysis, 63

cost-per-click, 255

cost-reimbursable Contracts, 224

credit card fraud, 256, 317, 319

Critical Path Method (CPM), 69

cross purchase buy-sell agreement, 141

culture, 29, 44, 48, 51, 162, 164, 167, 170, 176, 196, 199, 224, 228, 267, 273, 280, 304, 323, 330, 336, 338, 364, 370, 387

customer, 15, 23, 24, 29, 34, 40, 44, 48, 51, 54, 60, 64, 70, 77, 81, 92, 106, 131, 132, 139, 145, 152, 160, 161, 165, 170, 178, 184, 192, 201, 210, 223, 227, 240, 247, 248, 253, 260, 262, 274, 285, 296, 300, 302, 314, 324, 333, 346, 364, 382, 383

customer relationship management (CRM), 249, 260

customer support, 47, 54, 158, 160, 166, 167, 171, 184, 193, 232, 235, 245, 248, 260, 303, 309, 337

D

debt financing, 128, 130, 279, 286

debt-to-equity ratio, 286, 364

decision support systems (DSS), 307

demand forecasting, 54

democratic leadership, 174

diagnostics testing, 244

differentiation, 52, 183, 189, 197, 306

dilution, 110, 134, 215

direct costs, 299

direct investment strategy, 337

direct marketing, 182, 254

direct placement, 286

discrimination, 31, 341, 350

distribution, 46, 72, 129, 140, 161, 167, 178, 183, 187, 192, 200, 222, 250, 259, 285, 303, 309, 320, 337, 344, 355

divestiture, 278, 285, 370, 380

dividend preferences, 129

divisional structure, 284

doctrine of equivalents, 101, 348

documentation, 27, 62, 106, 183, 201, 209, 210, 246, 248, 256, 262, 265, 318, 351, 372, 380

doing business ss (DBA), 147

drag-along rights, 216

due diligence, 74, 144, 151, 207, 209, 213, 278, 374, 379, 381

Dun & Bradstreet (D&B), 33, 54, 147, 376

E

earnings after taxes (EAT), 79

earnings before interest and taxes (EBIT), 79

earnings before taxes (EBT), 79

earn-outs, 379, 383

e-commerce, 15, 46, 98, 173, 185, 254, 256, 291, 304, 313, 315, 319, 334

economic order quantity (EOQ), 300

economy pricing, 252

EDGAR, 54, 374, 376

edgarization, 368

effective date, 355, 366

employee, 18, 21, 28, 32, 38, 40, 41, 47, 50, 65, 76, 87, 96, 100, 111, 123, 129, 141, 150, 158, 169, 185, 190, 201, 209, 217, 234, 237, 257, 271, 285, 295, 301, 308, 318, 326, 330, 341, 351, 363, 373, 381

employee claims, 341

employee empowerment, 46, 48

employment agreement, 39, 89, 100, 140, 143, 216, 341, 356, 372, 384

entity purchase buy-sell agreement, 141

entrepreneur, 6, 18, 21, 30, 43, 55, 80, 92, 119, 127, 143, 149, 159, 174, 206, 208, 218, 256, 268, 372, 387

entry barrier, 57

environment analysis, 55

equity, 35, 55, 72, 127, 130, 137, 141, 163, 205, 208, 214, 217, 275, 285, 287, 358, 378

equity financing, 128, 130, 286

ethical company, 29

evolutionary prototyping, 241

executive employment agreement, 144

executive support systems (ESS), 307

exit strategy, 79, 141, 384

F

fair market value, 134, 355, 358, 384

family limited partnership (FLP), 386

file wrapper estoppel doctrine, 101

final prospectus, 364, 367

final rejection, 101

financial audit, 210, 354, 360

financial compliance review, 354

financial management, 70, 145, 167, 204, 285, 288

financial review, 352, 372

financing agreement, 89, 130, 207, 213, 218

financing cost, 205

firm commitment deal, 365

firm-fixed-price contracts, 223

first-refusal right, 129

fixed-price contract with economic price adjustment, 224

fixed-price contracts, 223

fixed-price contracts with prospective price redetermination, 224

fixed-price incentive fee contracts, 224

flat organization, 46

fluctuating current assets, 287

forecasting, 52, 53, 58, 151, 190, 260, 288, 307, 321

forfeiture, 41

former employer claims, 349

founders’ agreement, 89, 121, 123

fraud, 109, 222, 257, 315, 345, 347

frivolous lawsuits, 350, 351

full subscription, 366

fully diluted shares, 134

functional tactics, 279

G

Gantt method, 69

General and Administrative (G&A) costs, 79

geographical pricing, 252

global strategy, 335

going concern, 355

goodwill, 109, 186, 355, 357

grey box supplier, 231

gross margin, 79, 210

H

health insurance, 38

hiring, 65, 70, 151, 189, 221, 236, 263, 280, 291, 323, 327, 342, 365

horizontal integration, 277

hostile employer, 39

I

import/export strategy, 336

incremental innovation, 43

indemnification, 120, 222, 345, 351, 383

indirect costs, 299

inevitable disclosure, 40

information rights, 129

information security, 269, 305, 310, 315, 322, 333, 346

information system, 65, 104, 164, 185, 191, 194, 243, 257, 265, 274, 290, 298, 307, 308, 311, 314, 316, 331, 333, 337, 346, 352

infringement, 73, 95, 99, 110, 209, 333, 347

initial public offering (IPO), 7, 72, 129, 132, 360, 363

injunction, 40

installation, 132, 167, 189, 244, 247, 256, 262, 295, 311

Institute of Business Appraisers, 356, 357

integrated product development, 296

integration testing, 243

intellectual property, 22, 34, 41, 45, 64, 89, 96, 100, 140, 188, 209, 219, 227, 229, 259, 275, 306, 333, 336, 352

internal analysis, 58

internal control structure, 352

internal politics, 26, 238, 278

International Organization for Standardization (ISO), 290

Internet, 39, 54, 90, 103, 117, 118, 138, 159, 177, 194, 238, 249, 256, 269, 291, 304, 309, 315, 322, 333, 343, 374, 388

Internet fraud, 317

Internet marketing, 254

invention, 27, 41, 43, 73, 96, 98, 102, 108, 164, 200, 276, 308, 348

invention assignment agreement, 100

invention disclosure, 99, 101

inventory management, 62, 248, 261, 265, 300

investment agreement, 180

investor, 15, 21, 30, 43, 50, 71, 79, 97, 104, 125, 129, 139, 151, 165, 180, 188, 196, 206, 217, 236, 249, 257, 266, 276, 286, 303, 310, 316, 341, 347, 362, 365, 377, 384

ISO 14000, 290

ISO 900X, 290

J

joint venture, 166, 176, 210, 275, 334

just-in-time (JIT) inventory, 161, 193, 290, 337

K

keep it simple, stupid (KISS), 24

knowledge work systems (KWS), 307

knowledge-level systems, 307

L

lean organization, 46

legacy systems, 309

legal form, 113, 140, 354

legislator, 89

letter of intent, 81, 207, 213, 377, 380

leverage, 15, 45, 108, 127, 176, 188, 227, 286, 294, 306, 319, 335

liability, 90, 117, 119, 141, 219, 231, 278, 287, 324, 341, 342, 346, 350

license agreement strategy, 336

life cycle costing (LCC), 61

limitation of liability and damages clause, 351

Limited Liability Company (LLC), 350, 386

Limited Public Offering (LPO), 361

liquidated damages, 41

liquidation, 119, 277, 287, 355

liquidation preference, 206, 215

liquidation rights, 129

liquidity, 79, 287, 358, 362

literal infringement, 101

litigation, 90, 94, 100, 108, 119, 188, 210, 221, 235, 341, 350, 355

load testing, 243

lockup period, 365, 367

long-term debt, 372

M

Management Information Systems (MIS), 307

management-level systems, 307

market research, 25, 46, 165, 209, 215, 219, 299, 309

market segmentation, 180

market timing, 25

marketing, 15, 26, 47, 54, 59, 67, 70, 79, 89, 104, 107, 109, 132, 138, 158, 165, 166, 173, 176, 184, 188, 197, 209, 224, 235, 245, 254, 264, 275, 289, 301, 313, 316, 337, 364, 373

marketing communications mix, 182

marketing communications program, 182

marketing intelligence, 179

marketing plan, 181

master production schedule (MPS), 292

materials requirements planning (MRP), 290

media selection, 182

Membership Certificate, 123

membership register, 123

membership transfer ledger, 123

minority stock ownership, 384

misrepresentation, 317, 345, 383

mission, 22, 43, 50, 63, 76, 83, 125, 145, 149, 162, 166, 177, 199, 224, 260, 267, 301, 323, 364

moderate financing, 287

monitoring, 19, 23, 44, 53, 62, 71, 109, 163, 168, 200, 230, 269, 283, 301, 315, 353

N

NASDAQ, 353, 360, 367

National Association of Small Business Investment Companies (NASBIC), 207

National Business Incubation Association (NBIA), 136

National Venture Capital Association (NVCA), 210

negotiated underwriting, 365

net profit margin, 79

networks, 16, 21, 33, 159, 177, 191, 254, 269, 276, 313, 321, 346

niche market, 16, 23, 34, 52, 187

noncompete agreement, 39, 144, 349, 379, 380, 384

nondisclosure agreement (NDA), 72, 73, 85, 86, 105, 227, 253

nonsolicitation, 40, 216, 380

notice of allowance, 101

not-invented-here (NIH) syndrome, 47, 232

O

obsolescence, 273, 300, 314

occupational injuries or illness, 342

Occupational Safety and Health Administration (OSHA), 148

office, 14, 47, 83, 88, 122, 132, 136, 138, 146, 190, 200, 234, 238, 263, 323, 343, 382

office action, 101

office automation systems (OAS), 307

offshoring, 23, 152, 333

operating agreement, 122, 140

operating costs, 23, 45, 46, 65, 76, 78, 102, 139, 153, 194, 260, 267, 281, 290, 300, 306, 312, 334, 372

operating-level systems, 307

operations management, 289, 299

optional product pricing, 252

organic structure, 165, 283

original equipment manufacturer (OEM), 226

outsourcing, 18, 23, 56, 65, 84, 152, 254, 272, 333

P

pacesetting leadership, 175

packaging, 24, 28, 182, 247, 281

paid-placement listing, 255

paradigm shift, 169, 312

participation rights, 129

Partner Claims, 347

partnership, 90, 113, 117, 140, 177, 192, 203, 296, 386

pass-through tax, 114, 121, 124

patent, 15, 25, 34, 45, 53, 59, 73, 89, 95, 98, 100, 107, 112, 164, 186, 209, 275, 309, 333, 347, 356, 381

patent enforcement, 98, 101

payment options, 252

pay-per-click, 255

penetration pricing, 251

percentage dilution, 132

performance testing, 243

permanent current assets, 287

pie, the, 127

portfolio management, 196

positioning, 189, 195, 249, 253, 334

post-money valuation, 213

preemptive rights, 129

preferred shares, 119, 128, 134, 215

premium pricing, 251

pre-money valuation, 213

presentation, 23, 36, 47, 53, 69, 80, 86, 87, 182, 206, 217, 226, 230, 256, 265, 356, 366, 373, 387

press release, 53, 96, 166, 179, 207, 230, 249, 259, 264, 299, 331

price skimming, 251

pricing, 23, 26, 78, 158, 178, 184, 214, 225, 248, 250, 280, 299, 316, 372, 381

prior art, 73, 98, 99, 113

private placement, 286

privileged subscription, 286

product brochure, 148, 180, 249

product development, 16, 21, 27, 37, 59, 78, 139, 149, 161, 180, 187, 231, 232, 234, 242, 273, 274, 285, 299, 306, 320, 337

product launch, 21, 28, 47, 59, 127, 139, 157, 181, 188, 231, 243, 248, 254, 282, 334

product liability, 345

product line pricing, 251

professional bureaucracy, 284

profit and loss (P & L) Projection, 79

profitability, 14, 22, 43, 44, 58, 71, 79, 107, 132, 167, 183, 186, 194, 208, 253, 266, 273, 285, 288, 305, 335, 355

Program Evaluation and Review Technique (PERT), 69

project manager, 70, 174

promotional pricing, 252

protective provisions, 216

prototype, 67, 76, 81, 99, 131, 136, 161, 166, 180, 203, 232, 241, 296, 312

provisional patent application, 98, 103

psychological pricing, 252

public cash offering, 286

public relations, 126, 137, 174, 182, 230, 257, 267, 306, 360

R

radical innovation, 24, 43, 60, 170, 190

red herring, 364

redemption rights, 129

registered agent, 119, 122, 209

registration rights, 129, 212, 216, 218

registration statement, 216, 361, 365, 370

regression testing, 243, 246

reluctance to change, 312

research and development (R & D), 54, 96, 103, 169, 194, 233, 279

resource planning, 69, 193

rights offering, 286

risk, 6, 14, 21, 33, 43, 59, 70, 80, 96, 107, 124, 130, 137, 150, 158, 180, 196, 212, 218, 223, 236, 245, 274, 287, 305, 314, 337, 344, 352, 362, 372

risk mitigation, 150

risk tolerance, 8, 14, 16, 54, 74, 135, 139, 196, 237, 287, 386, 387

risk-benefit analysis, 63

S

S corporation, 119

sales plan, 303

sales promotion, 182, 184

Sarbanes-Oxley (SOX) Act, 125, 349

scheduling, 65, 68, 148, 180, 262, 326

SEC filing, 362, 369

second-tier financing, 284, 286

secrecy order, 101

securities, 134, 210, 215, 288, 347, 363, 365, 373

Securities Exchange Commission (SEC), 29, 210, 363

seed capital, 36, 87, 131, 135, 136

seller's permit, 148

sellout, 129, 216, 228, 360, 372

sexual harassment, 342

shareholder, 55, 115, 118, 119, 146, 191, 206, 210, 215, 216, 277, 286, 347, 363, 382

shareholders' claims, 347

short-term debt, 204, 286

simultaneous engineering, 296

s-level systems, 307

Small Business Administration, 18, 21, 35, 136, 147, 387

Small Business Incubators, 136

sole proprietorship, 89, 113, 117

spin off, 210, 282

Springboard Enterprises, 35, 208

stakeholder, 71, 140, 265, 285, 290, 302, 309, 370

standardization, 46, 338

statistical process control (SCP), 290

stock certificate, 120, 218

stock financing, 128

stock market, 135, 211, 331, 354, 364, 366, 367

stock purchase agreement (SPA), 219

stock redemption, 141

stock retirement plan, 141

stock transfer ledger, 209

strategic alliance, 15, 47, 56, 132, 159, 166, 185, 199, 221, 276, 282

strategic plan, 43, 50, 61, 99, 108, 125, 164, 174, 200, 237, 242, 253, 271, 280, 303, 304, 366

strategy, 26, 43, 48, 51, 61, 71, 77, 103, 128, 139, 145, 150, 157, 161, 164, 166, 177, 182, 187, 194, 218, 245, 253, 260, 276, 280, 293, 323, 334, 336

streamlining, 312, 349

stress testing, 243

subscription agreement, 72, 80

subsidiary, 47, 131, 187, 229, 334, 338

supplier, 21, 36, 46, 59, 70, 96, 105, 109, 132, 145, 158, 164, 178, 183, 201, 220, 223, 224

supply chain, 15, 34, 248, 291, 304, 313, 319, 321, 334

sustainability, 145, 283

SWOT, 8, 58, 77, 227

syndicated underwriting, 365

synergy, 88, 205, 221, 278, 370

system design, 311

systems analysis, 311

T

tactical plan, 66

technical support, 203, 249, 261, 283, 293, 306

technology life cycle (TLC), 59

technology penetration, 60

technology substitution, 60

techno-venture, 276

techpreneur, 7

telecommuting, 14, 19, 190, 316, 323, 343

term sheet, 207, 213, 217

terms of use, 346, 351

testing, 26, 45, 62, 99, 145, 159, 169, 192, 210, 241, 244

throw-away prototyping, 241

time-and-materials contract, 223, 224

total quality management (TQM), 23, 164, 290, 301

trade secret, 39, 40, 72, 90, 96, 103, 104, 105, 106, 151, 333

trade shows, 26, 47, 86, 97, 138, 160, 166, 179, 184, 190, 207, 249, 258

trademark, 34, 95, 103, 109, 118, 348

transactional attorney, 89

treasury shares, 130

trend extrapolation, 53

turnaround, 99, 278

U

U.S. Association for Small Business and Entrepreneurship (USASBE), 387

U.S. Patent and Trademark Office (USPTO), 54, 56, 73, 99, 109, 118

unfair business practices, 345

unit testing, 152, 243

V

valuation, 128, 206, 213, 357, 358, 375, 385

value chain, 58, 161, 298, 309, 320

value dilution, 134

venture, 8, 21, 23, 26, 33, 37, 40, 42, 135, 151, 157, 159, 169, 241, 303, 387

Venture Capitalists (VC), 21, 132, 135, 206, 207, 208, 212, 214, 215, 216

vertical integration, 277, 293

vested shares, 129

vision, 43, 49, 76, 125, 149, 175, 199, 271, 312

voting rights, 120, 128, 217

W

warranties, 217, 222, 248, 362, 379

Web site promotion, 183

white box supplier, 231

white box testing, 243

work breakdown structure (WBS), 61, 68

work for hire, 111

working capital, 127, 204, 279, 287, 288

workplace violence, 342

wrongful termination, 341