• Title/Summary/Keyword: 무형적 요소

Search Result 113, Processing Time 0.03 seconds

Study on Estimating intangible benefit of renewable energy project (신재생에너지 개발사업 무형효과 산출모델 연구)

  • Kim, Young-Deug;Han, Ho-Yeon;Hong, Jeong-Jo;Song, Young-Cheol
    • Proceedings of the KIEE Conference
    • /
    • 2011.07a
    • /
    • pp.1370-1371
    • /
    • 2011
  • 2011년 RPS(신재생에너지 공급의무화제도)의 본격적인 시행을 앞두고 국내 신재생에너지 산업의 많은 변화가 예상된다. 사업을 추진함에 있어 재무적 타당성을 분석하여 사업을 결정하는 것은 가장 기본적인 절차이다. 이러한 과정에서 비용과 편익에 대한 분석이 이루어지며 이에 대한 신뢰도의 정도에 따라 사업의 성공여부가 좌우된다고 할 수 있다. 통상 재무적 타당성분석은 유형적인 요소를 분석하여 사업성을 결정하지만, 무형적인 비용과 편익도 간과할 수는 없다. 유형적인 요소는 명확한 재무적인 수치로 나타나지만 무형적인 요소를 재무적인 수치로 평가하는 것은 쉬운 일 아니다. 무형적인 비용과 편익에 대한 정형화된 산정모델이 없고, 주관적인 의견에 의존하는 경향이 크므로, 해당 업체의 환경과 특성에 따라 평가방법 및 평가액이 상이하며 평가에 대한 신뢰도 또한 전문가에 따라 차이가 발생한다. 하지만, 이러한 무형적인 요소에 대한 평가는 사업추진 여부에 대해 중요한 변수로 작용할 수 있다. 실례로, 2002 월드컵 유치에 대한 무형효과에 대한 평가액은 가지각색이지만, 월드컵 유치로 인한 국가의 인지도 상승 및 경제적 효과는 누구도 부인하지 못할 것이다. 본 연구에서는 무형효과 산출에 대한 대표적인 사업의 사례 조사를 통해 무형효과 평가모델에 대한 기본 방식을 연구함으로써, 신재생에너지 개발사업에 적용할 수 있는 무형효과 산출 모델의 기본안을 제시하고자 한다.

  • PDF

Classification of Factors for Intangible Asset Valuation of Construction Engineering Consulting Firm (건설 엔지니어링 기업의 무형자산 가치측정을 위한 요소분류체계 개발)

  • Phi, Seung Woo;Hur, Young Ran;Seo, Jong Won
    • KSCE Journal of Civil and Environmental Engineering Research
    • /
    • v.33 no.2
    • /
    • pp.757-769
    • /
    • 2013
  • Intangible assets for construction engineering consulting firms are very important for their valuation, because engineering consulting is typical knowledge-based business which creates value based on technical expertise and human resources. This paper presents the intangible asset classification model based on the concept of value creation in construction engineering consulting firm and proposes intangible asset valuation methodology using System Dynamics and survey data. Utilization of the valuation methodology presented in this paper would increase the public awareness of intangible assets in construction engineering consulting firm and, thus, contribute to the growth of the engineering consulting industry by realistic and accurate valuation of intangible assets.

A Study on the Development of Metadata Elements for Intangible Cultural Heritage Records Based on FRBR (무형문화유산 기록물을 위한 FRBR 기반 메타데이터 요소에 관한 연구)

  • Kim, Soojung;Kim, Yong
    • Journal of the Korean Society for information Management
    • /
    • v.30 no.2
    • /
    • pp.119-141
    • /
    • 2013
  • This study develops metadata elements based on the FRBR model for effectively managing and retrieving intangible cultural heritage records. Since intangible cultural heritage has a logical layer from its concept to a physical record that realizes the concept and it can be expressed in diverse formats such as video and audio, it is necessary to represent such rich relationships. Therefore, this study suggests a set of metadata elements at each of the four levels (work, expression, manifestation, and item) the FRBR Group 1 presents.

특허가치 평가에 영향을 미치는 요소에 관한 연구

  • Park, Seong-Taek;Lee, Seung-Jun;Kim, Yeong-Gi
    • Proceedings of the Korea Society for Industrial Systems Conference
    • /
    • 2008.10b
    • /
    • pp.269-277
    • /
    • 2008
  • 지식기반경제에서는 기식을 창출하거나 활용하는 능력이 기업의 경쟁력을 결정하는 중요한 요소가 될 뿐만 아니라 국가적 경쟁우위의 기본이 된다. 산업경제에서 지식기반경제로의 이행이 가속화됨에 따라 부동 산 및 설비 등 유형자산 보다는 노하우, 특허권 등의 무형자산이 기업 경쟁력에 미치는 영향이 더욱 커지고 있다. 유형자산과 마찬가지로 기업이 소유하고 있는 무형자산인 특허권의 합리적 가치평가도 중요하다. 왜냐하면 특허 가치의 정확한 평가는 기술 거래 시장의 활성화를 가져올 수 있고 또한 기업의 특허전략 수립에 필수적이기 때문이다. 하지만 유형자산과는 달리 무형자사인 특허권의 정확한 가치평가는 매우 어려운 것으로 알려져 있다. 본 연구의 목적은 특허가치 평가에 영향을 미치는 요소들을 살펴보고자 함에 있으며, 그 중에서도 제품 특성에 초점을 맞추었다.

  • PDF

A Study on the Development of Metadata Schema for Intangible Cultural Heritage Based on Multiple Entity Model (다중개체모형을 적용한 무형문화유산 메타데이터 요소 개발에 관한 연구)

  • Han, Hui-Jeong;Kim, Tae-Young;Kim, Yong
    • Journal of the Korean Society for Library and Information Science
    • /
    • v.50 no.3
    • /
    • pp.329-359
    • /
    • 2016
  • This study has developed standard metadata for intangible cultural heritages based on multiple entity model. By analyzing "Preservation and Promotion of Intangible Cultural Heritage Act", which was newly legislated in 2016, intangible cultural heritages archiving books, archival information resources and guidelines of organizations which conducted resources investigations, the transmission status of intangible cultural heritages, and the current status of intangible cultural heritage digital archiving and information services of related organizations, we obtained information lists required for intangible cultural heritages and took them into account in the process of selecting elements for intangible cultural heritage metadata. In addition, developing the intangible cultural heritage metadata based on the multiple entity model made it possible to provide comprehensive information by organically linking numerous sorts of information-with intangible cultural heritage information, which is the most essential, in the center, information on agents related to intangible cultural heritages, archival information resources information that they produce, and record management task information required to manage these archival information resources. By maintaining various relations of intangible cultural heritages and keeping the information up-to-date, the developed metadata is expected to provide rich contextual information on intangible cultural heritages in addition to the efficient management of information; and ultimately, make contribution to sustainably developing the value of intangible cultural heritages.

A Study on Control Effectiveness of Enterprise Risk Management Level Relation with Technology Innovation & New Product Development Outcome (기술혁신수준과 신제품개발성과 관계에서 전사적 위험관리 수준 조절효과 연구 - 연구개발, 생산, 마케팅의 전략적 운영부문 위험관리수준의 조절효과 중심 -)

  • Lee, Kwang-Soo;Ree, Sang-Bok
    • Proceedings of the Korean Society for Quality Management Conference
    • /
    • 2009.10a
    • /
    • pp.277-278
    • /
    • 2009
  • 기술은 기업에 있어서 없어서는 안되는 소중한 무형자산이다. 현대의 기업은 재무적 경쟁요소에서는 비교적 유사한 행태를 보이고 있으며 기업간 차별성이 거의 없다. 하지만 무형적 가치인 기술은 그 기업의 존재의 의미를 부여하는 매우 중요한 요소이다. 많은 기업들이 기술개발에 많은 시간과 비용을 들이고 있으나 그 성공확율은 10%가 채 안되는 실정이므로 신제품개발 실패시 기업에게 적지 않은 타격을 입히게 된다. 특히 중소기업의 경우 개발한 것은 무조건 성공을 시켜야 하는 어려움에 처해 있다. 이런 위험이외에 외생적 경영환경변수로 인하여 더욱 더 기업들은 위기와 위험에 노출되어 있으므로 기업들은 전사적위험관리(ERM)시스템 도입을 통해 기업의 재무건전성, 최적의 투자전략, 현금흐름, 위기로 부터의 관리가 필요하다 하겠다. 본 연구에서는 기술혁신기업에 있어서 전사적위험관리 도입의 필요성을 제시하고자 한다.

  • PDF

A Study on the Establishment of Priority for IT Project Management Using AHP (AHP 기법을 이용한 IT 프로젝트 관리 우선순위 수립에 대한 연구)

  • Kyung, Tae-Won;Kim, Sang-Kuk
    • Information Systems Review
    • /
    • v.9 no.3
    • /
    • pp.157-181
    • /
    • 2007
  • Main concerns of IT project managements are concentrated on the output control and process management. IT project, however, is difficult to measure the quality of achievement, because it produces invisible and intangible outputs. Many studies have been carried on to quantify the intangible aspects of process management. However, most of them have been focused on the technological aspects. This study measures the priority of factors to manage IT project by applying the IT-BSC and PMBOK method. Established indexes include the factors of managerial, social and future-oriented perspectives to check the different aspects of project management over the technical factors. This study uses AHP method for quantitative measurement. This study can be meaningful because of following reasons. First, this study re-arranges IT project management evaluation indexes by balanced scorecard. Second, this model includes human factors of developers and users who are directly related to the project development and operation. Third, important items of each stakeholder have been separated, and the weights of each item have been quantified to have fixed values.

A Study on the Informal Learning Characteristics of Sports Center Leaders from a Constructivist Perspective (구성주의 관점에서 스포츠센터 지도자의 무형식 학습 특성에 관한 고찰)

  • Kim, Seung-Yong;Li, Jing
    • Journal of Industrial Convergence
    • /
    • v.17 no.3
    • /
    • pp.1-8
    • /
    • 2019
  • This study examined the constructivist perspective and the characteristics of informal learning in relation to work place learning of sports center leaders through a theoretical approach. For this reason, informal learning has important learning meaning because sports center leaders based on informal learning enable them to develop their professionalism through workplace learning in terms of experience and practice in promoting the process of growth and learning. Can be. In addition, the leaders in the sports center coaching sites lack formal learning opportunities in workplace learning compared to office workers in general companies. Therefore, the type of informal learning and the way to improve learning should be presented. This part is considered to be an educational element as an important factor for the professionalism of sports center leaders. In addition, the establishment of a workplace learning environment in personal, environmental, institutional and organizational aspects will help sports center leaders to increase their professionalism.

A Study on the Preference Analysis of the Traditional Design Elements Emerging in the Contemporary City Park of China - with Special Reference to Beijing Olympic Forest Park - (중국 현대 도시공원에 나타난 전통원림 요소에 대한 선호도 분석 - 베이징 올림픽산림공원을 사례로 -)

  • Liu, Il-Hong;Cho, Se-Hwan
    • Journal of the Korean Institute of Traditional Landscape Architecture
    • /
    • v.28 no.2
    • /
    • pp.109-117
    • /
    • 2010
  • This study conducts a case analysis based on the Olympic Forest Park in Beijing, which is specially designed for the 2008 Beijing Olympic Games. The construction of the Olympic Forest Park not only comprises the design philosophy of city parks and forest parks, but also applies Chinese traditional design elements. This study, first, researches on the design concepts of city parks in the context of traditional landscape architecture elements from both physical and cultural perspectives. The author studies the related materials including the"General Introduction of the Beijing Olympic Forest Park Landscape Plan", and employs the approaches of site investigation and user survey and interview, to analyze the cognition and preference degree of the various traditional design elements displayed in the Olympic Forest Park. To quantize the survey data on the Olympic Forest Park, this study uses the spss(v17.0) software to run a frequency analysis and presents detailed demographic, frequencies and means analyses. The author then reaches the conclusion on the preference degree of the various Chinese traditional design elements in the Olympic Forest Park. According to the analysis result, the elements that appear with the highest frequencies are mountains and waters, traditional garden plants and artistic conception. The most favorable elements are in sequence traditional garden architecture, traditional garden philosophical thinking and artistic conception. The Olympic Forest Park in Beijing is constructed on the basis of multiple design elements, comprising Chinese traditional design elements and the historical axis. As an exemplification of contemporary city park that reflects the variation of age and development of society, the Olympic Forest Park offers the reference for the selection of traditional design elements in the future schemes of city parks. However, due to the difficulty in gathering materials about the Forest Park and the limitations on the location and time constrain of the survey, there exists lack of sufficiency that could be improved in the future.