"The thing about these tablets is what's on the other end of the network is as important as what you hold in your hand," said Ezra Gottheil, a senior analyst with Technology Business Research. "What makes the iPad work is that people can get movies, apps and content, just by plugging it in to the iTunes Store. Amazon is offering the same solution."

“Dell’s aggressive investment in acquisitions, R&D and sales and marketing to transition from high-volume hardware manufacturer to trusted IT advisor is resulting in consistent profit expansion while pressuring near-term revenue growth,” said Krista Mcomber of TBR. “Dell has acquired five companies to-date in 2011 and its R&D expense annual run rate is approaching $1 billion – keeping revenue flat annually for the second consecutive quarter at $15.4 billion while supporting operating margin growth of 70 basis points annually to 7.4% in 3Q11.”

“TBR believes Dell has positioned to offset weak spending in the consumer segment and the public sector in mature markets going forward. Dell will invest cautiously, continuing to align R&D and sales and marketing spend on growth opportunities around enterprise solutions,” said Macomber.

he gross profit margin improvements shows that Dell is focused on profits over sales, says Greg Richardson, an analyst with Technology Business Research.

"The results demonstrate that Dell is executing on the strategy that it laid out to become more of a solutions-centric vendor," Richardson said. Dell is targeting more system sales of enterprise hardware, such as servers and storage, and services, which carry higher margins, he says.

"They've done an about-face in their strategy," Richardson said. Dell used to be focused on simply providing hardware. Now it wants to provide large customers with information technology systems.

Ken Hyers, an analyst with Technology Business Research, suggests the app won't really hurt AT&T's international calling revenue, as it's not flexible enough for business people, so is more likely to appeal to vacationing consumers.

"For casual travelers, who want to be able to make a call from a hotel or Internet café, this is a really nice benefit since it lets them stay in touch with home without having to ring up high-per-minute international roaming charges," said Hyers.

Also nice, he added, "is that it integrates the kind of service that many people are already using into an AT&T phone, which simplifies the process for customers who are not familiar with using VoIP services."

Though for the information hungry, a smartphone does not offset the need for a tablet or laptop, says Ezra Gottheil, senior analyst at Technology Business Research. Tablets and laptops may compete head-to-head, but each have their own benefits based on usage and audience.

For consumers who have a smartphone, tablets such as those from Apple, RIM and Samsung are not "mission critical" devices, Gottheil says. With its portability, long battery life and always-connected features, the tablet can be a handy secondary device for web browsing, e-mail, presentations or light notes.

"The tablet has real long-term viability as an additional device," Gottheil says. "The tablet is going to replace the smallest and lightest PC."

“Despite being a commodity business, with a lower profit margin than most of its other businesses, PCs will benefit HP greatly,” Ezra Gottheil, an analyst with Technology Business Research, wrote in a 27 October research note. “TBR believes HP’s PC help drive the business across most of its product lines, from printers to servers to services. They create scale for the manufacture of other hardware, they fill out the portfolio for partners, and they provide entry points for the rest of HP’s sales force.”

Another recent survey of 130 HP customers in the United States with at least 500 employees, by Technology Business Research, found that respondents were concerned with the direction the company was taking.

I think they're crazy on track," Ezra Gottheil, an analyst with Technology Business Research, told Computerworld, "and still a rocket, even with this decline of the iPhone."

Technology Business Research senior analyst Ken Hyers said, “Delays are probably the biggest issue that RIM is facing. The risk is that it will become irrelevant.”

Ezra Gottheil, an analyst with Technology Business Research, wrote in an Oct. 27 research note. “TBR believes HP’s PC help drive the business across most of its product lines, from printers to servers to services. They create scale for the manufacture of other hardware, they fill out the portfolio for partners, and they provide entry points for the rest of HP’s sales force.”