STRA TEGF
TABLE OF CONTENTS

I Does Size Mutter? An Empiricul investigation into the Competitive Strategies of
tire Small Firm

Armand Gilinsky, Jr. Sonoma State University
Elizabeth Stanny Sonoma State University
Richard L. McCline San Francisco State University
Robert Eyler Sonoma State University

14 /Vew Teclmology-Bused Firnns'ursuit ofSBIR Fends
lloward E. Van Aukcn lowe State University
Marcene S. Sonncborn Central New York TDO tk Onandoga SBDC/NY

26 Clraracteristics of Mergers and Acquisitions hy Small Manufacturing Firms
David J. Flanagan Western Michigan University

41 Economic Value Added for /Vew Ventures and Small Business
Sidney J. Baxendalc University of Louisville
Leigh Bowen Owner Campus Quilt Company

52 Strategic Reseurch und Performance ofSMEs
Theo J. B. M. Postma University of Groningen
Peti:r S. Ewart University of Groningen

65 The Competitive Behaviors of Small Retailers: Examining the Strategies of Local
Merchantsin Rural America

Michael J. Rubach University of Central Arkansas
Jeffrey E. McGec University of Texas at Arlington

82 Puymll Tax Incidence on Small Businesses: An Empirical Investigation of
Sltifting tire Payroll Tax Burden

Ted D. Fnglebrecht Louisiana Tech University
Lauric J. I icnry Old Dominion University
Govind S. Iyer Arizona State University

99 U.S. Trade Association Internationalization Activities as Collective Strategy
Stefan Wally Chapman University

Vinod K. Jain Bowling Cireen State University

SMALL BUSINESS BRIEF/
112 Component Depreciation: A Tax Planning Strategy for Small Businesses

Nathan Oestreich San Diego State University
lloward R. Toolc San Diego State University
James E. Williamson San Diego State University

BOOK REVIEWS:
119 Low Risk, High Reward: Starting and Crowing Your Business with Minimal Risk

by Bob Reiss with Jelfrey L. Cruikshank. Reviewed by Thomas R. Taylor, II

123 Fast Grow(hr How to Attain lt, How to Sustain It by Lawrence G. Weinzimmer.
Reviewed by Joette Wisnieski