posted by ron .
If you are using the Internet and Web resources for a business publication, under which conditions is it not necessary to include a citation?
I can't think of any! All of us need to ALWAYS give credit to other people for their ideas and words.
You don't always have to do parenthetical citation or footnotes, though, especially if it's a rather short piece, such as a letter or memo. As long as you give the author and source information in your sentence (perhaps as an introductory clause or phrase), it would be fine.