This paper analyzes the change in the capital structure behavior in a sample of Spanish venture capital (VC) backed firms after the first capital infusion. We find that VC investors contribute to unlisted growing firms in the attraction of other long term sources of funds to continue their growth process. Our results show significant changes in determinants such as tangibility, size and profita...

Inter-firm collaboration has become a common feature of the developing international economy. Firms as well as the nations have more relationships with each other. Even relatively closed economies or industries are becoming more open, Australia and China are examples of this case. The benefits generated from collaboration and the motivations to form collaboration are investigated by some resear...

An integrative, systems-based model of knowledge sharing can provide a way of visualizing the interrelated elements that comprise a knowledge management system. This original model, building on a rhetorical process model of communication, includes both the objective and subjective elements within the human cognition. In addition, it clarifies the purpose and method elements at the center for an...

Inferences about the economic cost of a product are frequently based on measures of historic cost. We examine a model in which a firm makes a sequence of overlapping capacity investments. Earlier research has identified particular accrual accounting (depreciation) rules which have the property that on a per unit basis the historic cost of a product captures precisely its marginal cost. Relative...

BACKGROUND Some variables like Socioeconomic Status (SES) cannot be directly measured, instead, so-called 'latent variables' are measured indirectly through calculating tangible items. There are different methods for measuring latent variables such as data reduction methods e.g. Principal Components Analysis (PCA) and Latent Class Analysis (LCA). OBJECTIVES The purpose of our study was to mea...

The insider threat is one of mankind’s most enduring security challenges. For as long as people have placed trust in one other, they have faced the risk of that trust being violated. Historically, consequences of insider attacks included compromised organizational security, financial loss, and risks to human health and safety. Prior to the information age, attacks mainly targeted tangible asset...

Despite the widespread adoption of building information modelling (BIM) for the design and lifecycle management of new buildings, very little research has been undertaken to explore the value of BIM in the management of heritage buildings and cultural landscapes. To that end, we are investigating the construction of BIMs that incorporate both quantitative assets (intelligent objects, performanc...

The present paper presents an alternative approach to determining rational defence spending of the Czech Republic concerning evolution a society’s wealth, expressed in terms financial valuation tangible fixed assets. authors describe view that government’s stated commitment 2% is political decision does not reflect impact wealth achieved by society, likelihood attack foreign power, and expected...

The purpose of this paper is to determine the firm’s characteristics and capital structure SMEs registered in Indonesia. This study use panel data analysis for twenty-five firms over three years (2016-2018). samples were 25 Indonesian Pefindo25 index. determinants are expressed as a function size, tangible assets, current ratio, return on asset, growth. used pooled fixed effect estimate relatio...

Advances in Cultural Heritage (CH) representation and presentation technologies are explored concerning new potentials brought by the gaming industry. These include use of digitisation for creation realistic digital assets, educational concepts, immersive technologies. In this context, it is shown how creative sector can exploit these novel experiences, inspired CH. The aim to enhance way that ...