63,266 research outputs found
Maximizing Intellectual Property and Intangible Assets: Case Studies in Intangible Asset Finance
As innovative companies struggle to raise funds, intellectual property and intangible assets are providing alternative ways of financing innovation. But greater awareness of them as an asset class is needed. Raising that awareness is the focus of a new report from Athena Alliance, Maximizing Intellectual Property and Intangible Assets: Case Studies in Intangible Asset Finance by Ian Ellis, a former U.S. Department of Commerce official specializing in intellectual property and international trade. The report outlines increasing, but still nascent, means of financing innovation based on these assets in public, private and venture capital markets. As industry has invested capital in research and development to develop new technology and advance other creative activities, intellectual capital has become a valuable asset class, according to the paper. In response, firms specializing in intangible-based financing are springing up, using them to raise capital for the next round of innovation.The paper details equity, equity-debt, debt, and sale-leaseback transactions, both private and public, that have helped companies raise capital, based on careful, rigorous analysis and conservative underwriting standards. For example, the author notes that in 2000, there were two public deals using royalty securitization, raising 3.3 billion was raised in 19 deals.Unlike some of the exotic financial vehicles, however, the financial products discussed in this paper are some of the most basic financing mechanisms in business. The innovation is in recognizing the value of intangible assets for corporate finance. These new financial firms are using traditional financial techniques in new ways to help innovative companies.But more should be done.One important step would be developing sound, industry-wide, underwriting standards, according to the report. For example, Small Business Administration (SBA) rules permit its loans to be used for acquisition of intangible assets when buying on-going businesses. Rules are unclear on whether those assets can be used as collateral. The paper recommends that SBA work with commercial lenders to develop standards for using intangible assets as collateral.The report builds on earlier Athena Alliance papers, notably Intangible Asset Monetization: The Promise and the Reality
A New Role for Human Resource Managers: Social Engineering Defense
[Excerpt] The general risk of social engineering attacks to organizations has increased with the rise of digital computing and communications, while for an attacker the risk has decreased. In order to counter the increased risk, organizations should recognize that human resources (HR) professionals have just as much responsibility and capability in preventing this risk as information technology (IT) professionals.
Part I of this paper begins by defining social engineering in context and with a brief history pre-digital age attacks. It concludes by showing the intersection of HR and IT through examples of operational attack vectors. In part II, the discussion moves to a series of measures that can be taken to help prevent social engineering attacks
Weathering the Nest: Privacy Implications of Home Monitoring for the Aging American Population
The research in this paper will seek to ascertain the extent of personal data entry and collection required to enjoy at least the minimal promised benefits of distributed intelligence and monitoring in the home. Particular attention will be given to the abilities and sensitivities of the population most likely to need these devices, notably the elderly and disabled. The paper will then evaluate whether existing legal limitations on the collection, maintenance, and use of such data are applicable to devices currently in use in the home environment and whether such regulations effectively protect privacy. Finally, given appropriate policy parameters, the paper will offer proposals to effectuate reasonable and practical privacy-protective solutions for developers and consumers
Women in Land Struggles: The Implications of Female Activism and Emotional Resistance for Gender Equity
Despite deeply engrained images of female domesticity and conventional gender norms, women are increasingly joining land struggles in Cambodia. Based on extensive ethnographic fieldwork, my findings suggest that land rights activism in Cambodia has undergone a gendered re-framing process. Reasoning that women tend to use non-violent means of contestation and are less prone to violent responses from security personnel, nongovernmental organizations push women affected by land grabs and eviction to the frontline of protests. Moreover, female activists are encouraged to publicly display emotions such as sorrow and pain, in sharp contrast with the notion of feminine modesty. I critically question the women-to-the-front strategy and, drawing on Sara Ahmed's politics of emotions, show the adverse risks for female activists. Following that, I argue that the instrumentalization of female bodies and emotions in land rights protests perpetuates gender disparities instead of strengthening female agency in Cambodian society or opening up political space for women.In Kambodscha sind Aktivistinnen trotz tief verwurzelter Geschlechternormen und Vorstellungen von weiblicher HĂ€uslichkeit zunehmend an KĂ€mpfen um Land beteiligt. Mit der BegrĂŒndung, dass Frauen eher zu Gewaltfreiheit tendierten und zugleich weniger Gewalt durch SicherheitskrĂ€fte erfĂŒhren, drĂ€ngen Nichtregierungsorganisationen von Vertreibung und Landraub betroffene Frauen in die erste Reihe von Protesten. Die Ergebnisse meiner ethnografischen Feldforschung zeigen zugleich, dass Aktivistinnen dazu angehalten werden Emotionen, wie den erfahrenen Schmerz, öffentlich zum Ausdruck zu bringen. Dies steht im scharfen Kontrast zum vorherrschenden kulturellen Kodex, der Frauen zu Bescheidenheit und ZurĂŒckhaltung anhĂ€lt. Ich hinterfrage die Neuausrichtung der KĂ€mpfe um Land daher kritisch und zeige unter Bezugnahme auf Sara Ahmeds Konzept der Politik der Emotionen, mit welchen Risiken die Feminisierung von LandrechtskĂ€mpfen fĂŒr kambodschanische Aktivistinnen verbunden ist. Ich argumentiere zudem, dass die Instrumentalisierung weiblicher Körper und Emotionen in Landrechtsprotesten GeschlechterdisparitĂ€ten in Kambodscha perpetuiert, statt die Stellung von Frauen und ihre politische Handlungsmacht in der Gesellschaft zu stĂ€rke
Global Risks 2014, Ninth Edition.
The Global Risks 2014 report highlights how global risks are not only interconnected but also have systemic impacts. To manage global risks effectively and build resilience to their impacts, better efforts are needed to understand, measure and foresee the evolution of interdependencies between risks, supplementing traditional risk-management tools with new concepts designed for uncertain environments. If global risks are not effectively addressed, their social, economic and political fallouts could be far-reaching, as exemplified by the continuing impacts of the financial crisis of 2007-2008
DSpot: Test Amplification for Automatic Assessment of Computational Diversity
Context: Computational diversity, i.e., the presence of a set of programs
that all perform compatible services but that exhibit behavioral differences
under certain conditions, is essential for fault tolerance and security.
Objective: We aim at proposing an approach for automatically assessing the
presence of computational diversity. In this work, computationally diverse
variants are defined as (i) sharing the same API, (ii) behaving the same
according to an input-output based specification (a test-suite) and (iii)
exhibiting observable differences when they run outside the specified input
space. Method: Our technique relies on test amplification. We propose source
code transformations on test cases to explore the input domain and
systematically sense the observation domain. We quantify computational
diversity as the dissimilarity between observations on inputs that are outside
the specified domain. Results: We run our experiments on 472 variants of 7
classes from open-source, large and thoroughly tested Java classes. Our test
amplification multiplies by ten the number of input points in the test suite
and is effective at detecting software diversity. Conclusion: The key insights
of this study are: the systematic exploration of the observable output space of
a class provides new insights about its degree of encapsulation; the behavioral
diversity that we observe originates from areas of the code that are
characterized by their flexibility (caching, checking, formatting, etc.).Comment: 12 page
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