Many countries in the world are putting much effort for the preservation of cultural assets of their own countries using digital. However, most of the attempts are based on the aspect of preservation science which aims to exquisitely restore cultural assets through historical investigation. Therefore in most cases they are successful in the restoration of shape without incorporating the spirit ...

In the July 1997 issue of the Survey of Current Business the Bureau of Economic Analysis presented new methods for the measurement of capital in the U.S. National Income and Product Accounts. This is one of the most important advances in national accounting since the creation of the United Nations (1968) System of National Accounts and presents the critical challenge to members of the Canberra ...

The purpose of this study is to investigate the effects of "Asset Securitization" on bankschr('39') performances. Asset securitization is generally defined as the "financial process by which an owner of an asset, such as a portfolio of loans, receives cash upfront in exchange for the future cash flows from the asset without selling the asset in a normal contractual sales agreement." (Menzi et a...

This paper provides empirical evidence on life-cycle patterns in the asset allocation of Swedish households. Data on household portfolio allocation are collected from the HINK surveys for the period 1982-1992, and portfolio shares of different asset categories are regressed on age, period, and cohort dummies as well as socio-economic and demographic variables. There are evident differences in t...

this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

This paper explores the applicability of information management theories and techniques to digital asset management (DAM). Using a case study of a DAM implementation, it explores the successes and failures of the system in relation to the extent to which it utilised good information management practices. It concludes that, while some success was obtained, cultural reasons meant that the crucial...