Threats to information security are proliferating rapidly, placing demanding requirements on protecting tangible and intangible business and individual assets. Biometrics can improve security by replacing or complementing traditional security technologies. This tutorial discusses the strengths and weaknesses of biometrics and traditional security approaches, current and future applications of b...

The object of research: This article explores the necessary ways to improve classification non-current tangible assets on example for special purposes.
 Solved problem: bringing accounting needs institution will structure, quality information reflected in registers and allow application uniform methodological provisions such assets.
 Investigated structuring features budgetary institu...

Historically, not-for-profits’ strategic capital plans were heavily oriented toward tangible physical assets (e.g., real estate, property, plant, and equipment, diagnostic/clinical equipment). Today, facing a more complex operating environment, these health systems are more heavily focused on physician acquisition, clinical IT investments, and reengineering their ambulatory strategies to transf...

In this study, we examine whether investments in fixed (identifiable) intangible assets and tangible are sensitive to cash flow the extent which sensitivity differs for firms with different levels of financial constraints. Using both UK private public firms' data, our overall analysis shows strong positive (negative) effects on (tangible assets) investments. When split data basis listing status...

One salient characteristic of poorly developed capital markets is the excessive weight they give to the availability of hard assets in the allocation of financial funds. Where external finance contractibility is poor, higher proportions of assets that more easily remain with investors if the relationship breaks down are used in order to sustain external finance. Consistent with this view, I sho...

In this paper the problem of evaluating our cultural-architectural heritage is treated. The aim is to design a method for incorporating multiple (tangible and intangible) dimensions of cultural-architectural assets. In the first part a critical discussion of various cornerstones of evaluating such assets is given, whilst a plea is made for the use of a 'compound' evaluation method. Next, an ove...

In the knowledge-based economy the wealth-creating capacity of organisations is no longer based on tangible assets such as buildings, equipment, and vehicles alone. Intangible assets are key contributors to securing sustainable competitive advantage. It is therefore critically important that intangible Information Assets (IA) such as data, documents, content on web sites, and knowledge are unde...