The Drifters are spread broadly across the industry sectors of the economy. Around 60 per cent of Drifters indicate they are seeking to stabilise the business, hence the shifting attitudes on growth. The Drifters see the net value of their business as much higher than for the Seekers and Whatnows, and their concerns about the future are slightly lower than for the other tribes. Managing finances features quite prominently among the impact factors, with managing cash flows, costs and overheads, together with taxation compliance and access to finance being commonly cited. According to E. Penrose's theory of firms, human capital – put simply, the knowledge, ability and experience people possess that can be turned into economic value – is viewed as an indispensable resource that drives the growth of a firm. Despite the importance of human capital to a firm's growth, small firms usually have difficulties in building up their human capital.