Abstract
It is often said that owning a small business is part of the American Dream. Collectively, U.S. small businesses represent an estimated 99 percent of all employers (U.S. Small Business Administration, 2002). Interest in creating and owning a small business has never been greater than it is today: new business formation in the U.S. has broken successive records for the last few years, growing at a rate of between two and nine percent and totaling over one-half million annually.
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