• Proceedings of the KIEE Conference
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• 2011.07a
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• pp.1370-1371
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• 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.

• Proceedings of the Korea Water Resources Association Conference
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• 2008.05a
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• pp.570-574
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• 2008

용수 공급의 편익에 대한 개념적인 접근을 시도하였다. 실제 용수공급과 관련된 많은 국가 사업이 진행되고 있고 이에 대한 타당성검토가 KDI등을 통해 수행되고 있다. 물론 일반적이고 공통적인 잣대를 가지고 국가사업을 평가해야 겠지만 수자원에 대한 특수성을 반영하지 못한 다면 자칫 사회적인 혼란이 야기될 것이다. 수자원의 공급을 통해 발생하는 편익은 유형의 효과만이 아니라 무형의 효과가 더 크고 이를 반드시 반영해야 할 것이다. 편익이란 기본적으로 소비자가 느끼는 효용(utility)의 합이며 생산활동 과정에서 파급되는 부가가치를 의미한다. 따라서 이것들이 타당성분석과정에 반영되어야 할 것이다.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2004.10a
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• pp.627-630
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• 2004

본 고에서는 국내 보편적서비스 제도와 해외 보편적서비스 제도를 개괄적으로 정리한 후, 최근 보편적서비스 제도에 있어서 이슈를 짚어보고자 한다. 각국의 보편적서비스에 관한 개요, 범위, 비용 산정, 손실보전 방법을 기본적으로 분석, 비교하고 최근 비용 산정에 있어 주요한 이슈로 부각되고 있는 무형편익 적용에 관한 각국의 입장과 방법론의 문제점을 살펴보고자 한다.

• Journal of Korea Entertainment Industry Association
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• v.13 no.2
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• pp.207-217
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• 2019

The purpose of this study is to examine the physical and psychological effects of lifelong physical activity and the role of leader capacity, to provide practical basic data on intangible benefits and to suggest ways to activate the value of lifelong physical education. This study was conducted from September 1, 2018 to September 30, 2018, with a total of 206 questionnaires centering on men and women participating in sports in Jeollanam do. The two-step approach proposed by Anderson & Gerbing (1988) was used to examine the structural relationships between physical benefits, social benefits, mental benefits, self efficacy benefits, leisure cultural benefits, physical effects, mental effects, Respectively. The conclusions of this study are summarized as follows. First, physical and leisure cultural benefits have a positive(+) direct effect on leader capacity. Second, self-efficacy benefits, physical benefits, and leisure cultural benefits have positive direct effects on physical effects. Third, self-efficacy and leisure culture benefits have a direct positive effect on mental effects. Fourth, leadership competence plays a mediating role in the relationship between leisure cultural benefits and physical effects. In addition, it has a mediating role in the relationship between leisure cultural benefits and mental effects. In order to maximize the quantitative expansion and qualitative improvement of living sports and to enhance intangible value of participants in sports for all, the private capital investment such as the training of competent leaders, the development of various programs, and the investment support in the public sector, We hope that the role of the new welfare service delivery system shared with welfare will be provided.

• Proceedings of the Korean Institute of Communication Sciences Conference
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• 2004.11a
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• pp.381-381
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• 2004

• Journal of Cadastre & Land InformatiX
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• v.45 no.1
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• pp.207-224
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• 2015

The purpose of this study is to review the various valuation techniques of intangible assets. The value of intangible asset by the income approach can be measured as the present value of the economic benefit over the intangible asset's remaining useful life. The typical methods used in intangible asset economic income projections include extrapolation method, life cycle analyses, sensitivity analyses, simulation analyses, judgment method, and tabula rasa method. There are several methods available for estimating capitalization rates and discount rates for intangible asset, in which we have discussed market extraction method, capital asset pricing model, built-up method, discounted cash flow model, and weighted average cost of capital method. As the capitalization methods for intangible asset, relief-from-royalty method, excess earnings capitalization method, profit split method, residual from business enterprise method, postulated loss of income method and so on have been reviewed.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.31 no.1B
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• pp.46-55
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• 2006

It is only natural, given that the competition environment and policy priorities in the telecommunications market vary from one country to another, that methods for assessing the cost of universal service obligations differ as well. In Korea, with the introduction in 2004 of LRIC for assessing the universal service cost, the national telecommunications authority is preparing for a substantial revision of the current cost assessment method, and discussions on details of changes to be introduced are in full swing. This paper will study estimation methods for universal service costs adopted by countries around the world and compare practices concerning two of the major issues surrounding the assessment of universal service obligation cost - universal service cost ceiling and intangible benefits - to provide directions for changes to be introduced to Korea's own cost estimation model.

• Journal of the Korean association of regional geographers
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• v.4 no.2
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• pp.79-94
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• 1998

This study begins with emphasis on the approach to public policy development and the extent to which a GIS framework can be used to evaluate projects objectively. This paper relates to public policy making and the use of GIS as a strategic management tool rather than the development of GIS technologies which has been the focus of attention since the advent of the first generation GIS systems in the 1960s. In order to consolidate a view towards public policy, the aim of this study is to show the advantages of using GIS to generate results which could be evaluated by cost and benefit analysis giving options of the alternative methods to estimate the feasibility of projects (both tangible and intangible) in a real public policy scenario. This study also reports that the tangible benefits associated with the GIS projects are better information processing, the easy analysis of data and the cost savings of map updates and printing, whilst the intangible benefits include quality decision making, and precise management of data through computing networks. In GIS context, the task of analysing and evaluating GIS projects is assumed in order to facilitate scientific and quantitative cost-benefit analysis. Previous methods of the cost-benefit analysis has not fully supported the evaluation of the intangible benefits and it has not been possible to make public policy realistic or scientifically understandable limiting decision makers in public domain. With the GIS decision makers are able to explore the potential of projects with this powerful decision supporting tool in practical application. On the basis of its potentials and limitations to cost-benefit analysis, therefore, it can be concluded that more flexible analysis and evaluation methodologies are needed to extend into the intangible benefits. In order to balance the evaluation of both quantitative and qualitative approaches on the cost-benefit analysis new or additional utilities will be required for the next GIS generation appraisal tool.

• Journal of Korean Society for Geospatial Information Science
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• v.12 no.1 s.28
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• pp.79-85
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• 2004

The GIS(Geographic Information System) projects require big initial investment and cost of maintenance. Decision makers would not launch GIS projects unless they are convinced of the benefits of the projects. Therefore the purpose of this paper is to develop an appropriate model for GIS project evaluation. We proposed a GIS project evaluation model and summarize the steps involved in Cost-Benefit Analysis(CBA). The costs of a GIS implementation include hardware and software cost, costs of database development, training expenses, annual maintenance expenses, and other annual expenses. The benefit by using GIS has been assessed into Type I(direct benefits), Type II(indirect benefits), Type III(benefits that result from the sale of information services), Type IV(intangible benefits).

• Journal of the Korean Society for Library and Information Science
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• v.38 no.4
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• pp.251-270
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• 2004

When an institution adopts digital archiving, an economic analysis is required. Though the existing economic analysis considers only tangible benefits, a model to reflect the intangible benefits of digital archiving is needed. This study suggests a comprehensive economic analysis model by applying the value chain concept of information economics. A simulation is conducted on the digital archiving by adopting the concepts of value accelerating and value linking to the economic analysis, and economic factors are derived through sensitivity analysis. The results support the perception that digital archiving contributes to the enhancement of the institution's efficiency.