In his “Byte of the Apple” column for BusinessWeek today, Alex Salkever examines Apple’s recent stock surge (“…closing at US$33.18 on June 24. This is the highest ground the stock has inhabited since the fall of 2000,” notes Salkever). Most analysts are pleased with Apple’s success and are positive about the company’s outlook, but at least one disagrees. “Albert Meyer, principal of Second Opinion Research, sees problems for Jobs & Co. when Fair Accounting Standards Board (FASB) Rule 123, which would force companies to expense stock options, kicks in.”