This article defines the origin of an internet-centered language assessment (ICLA), how ICLAs are different from the other traditional computer-oriented tests, and what uses and functions ICLAs have in different taxonomies of language testing. After a very short review of computer- oriented testing, ICLAs are defined and categorized in low-tech or high tech categories. Since low-tech tests are ...

Based on two sub-samples of SMEs: i) 135 high-tech SMEs; and ii) 330 non high-tech SMEs, using panel data models and the two-step estimation method, this study investigates if the capital structure decisions of high-tech SME and non high-tech SMEs are closer to what is predicted by Pecking Order Theory, or if they are closer to what is predicted by Trade-Off Theory. The results suggest that the...