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The Case on Valuation of IT Enterprise (IT 기업의 가치평가 사례연구)

  • Lee, Jae-Il;Yang, Hae-Sul
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.8 no.4
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    • pp.881-893
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    • 2007
  • IT(Information Technology)-based industries have caused a recent digital revolution and the appearance of various types' information service, being largely expanded toward info-communication device company, info-communication service company, software company etc.. Therefore, the needs to evaluate the company value of IT business for M&A or liquidation are growing tremendously. Unlike other industries, however, IT industry has a short lift cycle and so it doesn't have not only a company value-evaluating model for general businesses but the objective one for IT companies yet. So, this thesis analyzes various value-evaluating technique and newly rising ROV. DCF, the change method of company's cash flow including tangible assets into future value, had been applied during the past industrialization economy era and has been persuasively applied to the present. However, the DCF valuation has no option but to make many mistakes because IT companies have more intangible assets than tangible assets. Accordingly, it is ROV, recognized as the new method of evaluating companies' various options normally and quantitatively, that is brought up recently. But the evaluation on the companies' various options is too subjective and theoretical up to now and due to the lack of objective ground and options, it's not possible to be applied to reality. In this thesis, it is found that ROV is more accurate than DCF, comparing DCF and ROV through four examples. As the options applied to ROV are excessively limited, we tried to develop ROV into a new method by deriving five invisible value factors within IT companies. Therefore, on this occasion, we should set up the basic valuation methods on IT companies and should research and develop an effective and various valuation methods suitable to each company like an internet-based company, a S/W developing enterprise, a network-related company among IT companies.

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Studies on the Soil Properties and Fertilizer Recommendation for Grass Lands to be Established (산지초지(山地草地) 조성대상지(造成對象地) 토양특성(土壤特性)과 시비추천(施肥推薦))

  • Lee, Hyub-Sung;Hur, Bong-Koo;Yoon, Kwan-Hee;Son, Eung-Ryong;Um, Ki-Tae;Noh, Dae-Chul;Kim, Young-Ho
    • Korean Journal of Soil Science and Fertilizer
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    • v.22 no.4
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    • pp.301-306
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    • 1989
  • For the agricultural utilization of Korean forest land resources, which constitutes most of country, the distribution of environment and soil physico-chemical properties of establishable grass lands were clarified. The surveyed data were analized for the reasonable utilization and management of establishable grass land. The results were as follows ; 1. About 50.2% of the grass lands to be established were located under the 200m in altitude. The higher the altitude was, the more the organic matter content. 2. Tall type grass species such as Miscanthus purpurascens, Purple eulalia, and Themeda Japonica covered 71.3% of the natural vegetation in the soils of grass land to be established. 3. The extent of sandy and clayey soils which might be limited in the establishment of grassland was only 3.3%, meanwhile majority of the soils were in the favourable condition for grassland that is about 94% have more than 20cm in available soil depth and about 60.5% of the soils have less than 10% of gravels and stones in the soil profiles. 4. The chemical properties of the prearranged grassland soils were worse than the established grasslands, especially in the content of available $P_2O_5$. 5. The amount of fertilizer recommended for meadow were 286kg of nitrogen per hectare, 271kg of phosphorus, 224kg of potassium and 2040kg of calcium per hectare, but for grazing land were 201, 204, 136 and 1920kg/ha respectively.

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New Perspectives on Sunday School of Korean Church for Next Generation (다음 세대와 한국교회 주일학교의 새 전망)

  • Kim, Jeong Joon
    • Journal of Christian Education in Korea
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    • v.67
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    • pp.11-44
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    • 2021
  • In the early 21st century, the global COVID-19 pandemic, which has arisen during the development of the technological science of the Fourth Industrial Revolution, has been a great challenge in all fields including politics, economy, industry, education and religion in Korean society. To prevent the spread of the COVID-19 epidemic, the Korean government announced 'social distancing guidelines,' focused on the 'prohibition of three conditions'(crowd, closeness, airtight) for safety reasons. These quarantine guidelines made it more difficult for Korean churches and Sunday schools to operate. In general, looking at the statistical data of the major denominations of the Korean Church in the second half of the 20th century, shows that the Church has entered a period of stagnant or declining growth. Data also show that the number of students attending Sunday School is decreasing. The researcher identified four causes of the crisis faced by the Korean church and Korean Sunday school entering the 21st century. These trends are influenced by the tendencies of postmodernism, the deconstruction of modern universalism, the certainty and objectivity of knowledge, and the grand narrative and worldview of diffusion. Moreover, it is a phenomenon in which the young population decreases in contrast to the increasing elderly population in the age of population cliff in Korean society. Sunday Schools are also facing a crisis, as the youth population, who will become the future heroes of the Korean church, is declining. Finally, constraints of Church and Sunday school education activities are due to COVID-19 Pandemic. As analysis shows the loss of the Church's educational vision and a decrease in the passion for education. Accordingly, the researcher suggests four new strategies for the next generation of Korean Sunday schools, whose ranges from 200 members or less; this range covers the majority of Sunday School program run by churches in Korea. First, in the age of postmodernism, a time of uncertainty and relativism, Christian Societies requires teachers who are certain of absolute Christian truth and faith. Second, in an era of declining population cliffs for younger generations, a shift to a home-friendly Sunday school paradigm is needed. Third, during the COVID-19 pandemic, educational activities must appropriately utilize face-to-face and non-face-to-face communication. Finally, even in difficult times, Korean Sunday school should nevertheless remember the Lord's great commandment(Matthew 28:18-20) and restore the vision and passion of education to announce and teach the gospel. The researcher hopes that this study will provide small, positive steps in rebuilding Korean Sunday school educational activities for future generations in difficult times.

Analysis of Genetic Diversity of Apple Cultivars Using RAPD and SSR Markers (RAPD와 SSR 마커를 이용한 사과 품종의 유전적 다양성 분석)

  • Cho, Kang-Hee;Heo, Seong;Kim, Jeong-Hee;Shin, Il Sheob;Han, Sang Eun;Kim, Se Hee;Kim, Dae-Hyun;Kim, Hyun Ran
    • Korean Journal of Breeding Science
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    • v.42 no.5
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    • pp.525-533
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    • 2010
  • In this study, random amplified polymorphic DNA (RAPD) and simple sequence repeat (SSR) analyses were utilized for evaluation of genetic diversity of 34 Korean bred and introduced apple cultivars. Thirty-seven RAPD primers detected a total of 193 polymorphic bands (36.2%) with an average of 5.6. Twenty-six SSR markers generated a total of 112 alleles with an average 4.3 alleles per locus. Genetic diversity of 34 cultivars estimated by polymorphic information content (PIC) value ranged from 0.536 (CH03d12) to 0.952 (CH04c06) with an average of 0.843. By UPGMA (unweighted pair-group method arithmetic average) cluster analysis with 305 polymorphic bands, the apple cultivars were classified four groups by similarity index of 0.640. The 'Seokwang' was included in group I. Group II consisted of 12 cultivars which have 'Golden Delicious' in their pedigree, with the exception of 'Spur Earliblaze' and 'Jonathan'. Group III included 13 cultivars which have usually 'Fuji' in their ancestry and bud sport of 'Fuji' cultivars. Group IV consisted of 8 cultivars with 'Hongro', 'Gamhong', and 'Saenara'. Similarity values among the tested apple cultivars ranged from 0.529 to 0.987, and the average similarity value was 0.647. The similarity index was the highest (0.987) between 'Hwarang' and 'Danhong', and the lowest (0.529) between 'Seokwang' and 'Hwarang'. The genetic relationships among the 34 studied apple cultivars were basically consistent with the known pedigree.

Efficient Conservation and Management of Waterside Parks by Promoting Ecology Awareness of Visitors (이용객 생태 인식 증진을 통한 수변공원의 효율적인 보전 및 관리)

  • Choi, Jong Yun;Kim, Seong-Ki;Kim, Jeong-Cheol;Yun, Hak Jong
    • Korean Journal of Environment and Ecology
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    • v.33 no.2
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    • pp.237-251
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    • 2019
  • This study evaluated the ecological value of waterside parks by investigating the animal distribution and ecological feature in 92 waterside parks and analyzed the change of ecological awareness by users and non-users of waterside parks through ecological education and promotion based on the investigation results. The result confirmed inhabitation of various animals including 9 endangered species (Pernis ptilorhynchus orientalis, Accipiter soloensis, Falco subbuteo, Charadrius placidus, Felis bengalensis euptilura, Lutra lutra, Kaloula borealis, Polyphylla laticollis manchurica, and Leptalina unicolor) in waterside parks. Although waterside parks were constructed to be hydrophilic areas for human use, some of them with high natural characteristics are valued as biological habitat. We investigated user status in 5 areas (Daejeon, Sejong, Cheongju, Kongju, and Buyeo) located at Guem river basin to evaluate people's perception of waterside parks and carried out the ecological education and promotion based on the investigation result. The survey of 200 people showed that there were more users of waterside parks than non-users and that people in their 40's showed the highest use rate. The use frequency of waterside parks located in Daejeon and Cheongju was lower than in other areas (Sejong, Kongju, and Buyeo). We considered it was because Daejeon and Cheongju were urban areas and had relatively more leisure areas such as sports facilities and cafe than other areas, and thus the residents had a lower reliance on waterside parks. Moreover, users used waterside parks more frequently when they were nearer to users' residence. It is because most users perceived waterside parks as the leisure sports facility and thus preferred them to be within walking distance. The users' perception of waterside parks as the ecological space "to be preserved" increased after the ecological education and promotion. The change of the perception was higher among users (80%) than non-users (38%). Therefore, ecological education and promotion were potentially more effective to people who user waterside parks and thus had a higher understanding of the characteristics and specification. In conclusion, 1) although waterside parks were constructed for human use, some parts had high ecological value for the distribution of endangered species and outstanding natural beauty, and 2) it is necessary to change the perception of waterside parks from the hydrophilic attribute to the conservation attribute. Such change of perception would contribute to establishing waterside parks that feature both hydrophilic and conservation attributes in the management or upgrading plan of waterside parks in the future.

Potential Applicability of Moist-soil Management Wetland as Migratory Waterbird Habitat in Republic of Korea (이동성 물새 서식지로서 습윤토양관리 습지의 국내 적용 가능성)

  • Steele, Marla L.;Yoon, Jihyun;Kim, Jae Geun;Kang, Sung-Ryong
    • Journal of Wetlands Research
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    • v.20 no.4
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    • pp.295-303
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    • 2018
  • Inland wetlands in the Republic of Korea provide key breeding and wintering habitats, while coastal wetlands provide nutrient-rich habitats for stopover sites for East Asia/Australasia Flyway(EAAF) migrants. However, since the 1960's, Korea has reclaimed these coastal wetlands gradually for agriculture and urban expansion. The habitat loss has rippled across global populations of migrant shorebirds in EAAF. To protect a similar loss, the United States, specifically Missouri, developed the moist-soil management technique. Wetland impoundments are constructed from levees with water-flow control gates with specific soils, topography, available water sources, and target goals. The impoundments are subjected to a combination of carefully timed and regulated flooding and drawdown regimes with occasional soil disturbance. This serves a dual purpose of removing undesirable vegetation, while maximizing habitat and forage for wildlife. Flooding and drawdown schedules must be dynamic with constantly shifting climate conditions. Korea's latitude ($N33^{\circ}25^{\prime}{\sim}N38^{\circ}37^{\prime}$) is comparable to Missouri ($N36^{\circ}69^{\prime}{\sim}N40^{\circ}41^{\prime}$); as such, moist-soil management could prove to be an effective wetland restoration technique for Korea. In order to meet specific conservation goals (i.e. shorebird staging site restoration), it is necessary to test the proposed methodology on a site that can meet the required specifications for moist-soil management. Moist-soil management has the potential to not only create key habitat for endangered wildlife, but also provide valuable ecosystem services, including water filtration.

The Musical Choice by Kim Sohee through Okjungga (옥중가를 통해 본 김소희의 음악적 선택)

  • Kim, Hey Jung
    • (The) Research of the performance art and culture
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    • no.36
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    • pp.75-102
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    • 2018
  • Manjungpan Chunhyangga is established by Manjung Kim Sohee. She selectively chose and arranged the songs by Jung Jungryeol, Song Mangap, Jung Eungmin, Kim Yeonsoo, Park Dongsil, and Jung Kwangsil. Kim Sohee once stated that while a major section of Chunhyangga is based on the songs by Jung Jungryeol, Song Mangap, Jung Eungmin, and Kim Yeonsoo, the whole part of Okjungga is derived from Park Dongsil. However, there is not much material that will provide enough information with regard to what musical characteristics Park Dongsilje Chunhyangga possessed. Under the circumstances, the voice of Park Dongsilje, left by Kim Sohee, triggers curiosity on Park Dongsilje Chunhyangga. It can also be construed that there must be a good reason for choosing Park Dongsilje for Okjungga, unlike other parts. Therefore, this paper attempted to find out what the unique features of Par Dongsilje are and what the reasons behind Kim Sohee's musical choice were through comparison and analysis of Kim Sohee's musical features in Okjungga. The following are the results. Firstly, Okjungga is a created verse by its nature and it does not possess specific features to a school. Therefore, the reason for choosing Park Dongsilje could have been based on musical reason rather than verse. Secondly, the lyrics of Park Dongsilje Okjungga is closer to that of Song Mangap rather than that of Jung Jungryeolje. It can be argued that it falls between the two of them. Thirdly, the tone and melody of Park Dongsilje Okjungga falls in the middle section of Dongpyenje and Supyenje. Fourthly, the analysis of Jinyangjo rhythm out of the whole Manjungpan Chunhyangga shows that there are slight differences among Song Mangapje, Jung Jungryeolje, and Jung Eungminje. Park Dongsilje is very unique in the sense that it does not use utbutim in gyemyeonjo part in Manjungpan Chunhyangga. Park Dongsilje Okjungga is a song to which the tone, melody, and sigimsae of Supyeonje is added to lyric butimsae of Dongpyeonje. It can be seemed as simple and less sophisticated because, with its simple lyric butimsae, it shows a less complicated tone utilization rather than Jung Jungryeol. With lighter decoration of music, feelings can be conveyed more directly. That is probably why Kim Sohee commented on Park Dongsilje Chunhyangga that it is the most mournful song for Chunhyang and it is the song that moves anyone who listens to the song. Consequently, Kim Sohee accepted Park Dongsilje Okjungga and she created different feelings to Manjungpan Chunhyangga which has repeatedly displayed the color of Jung Jungryeol. Combining the lyric addition of Dongpyeon style and the melody of Supyeon style can crated a different language.

Is Fertility Rate Proportional to the Quality of Life? An Exploratory Analysis of the Relationship between Better Life Index (BLI) and Fertility Rate in OECD Countries (출산율은 삶의 질과 비례하는가? OECD 국가의 삶의 질 요인과 출산율의 관계에 관한 추이분석)

  • Kim, KyungHee;Ryu, SeoungHo;Chung, HeeTae;Gim, HyeYeong;Park, HeongJoon
    • International Area Studies Review
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    • v.22 no.1
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    • pp.215-235
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    • 2018
  • Policy concerns related to raising fertility rates are not only common interests among the OECD countries, but they are also issues of great concern to South Korea whose fertility rate is the lowest in the world. The fertility rate in South Korea continues to decline, even though most of the national budget has been spent on measures to address this and many studies have been conducted on the increase in the fertility rates. In this regard, this study aims to verify the effectiveness of the detailed factors affecting the fertility rate that have been discussed in the previous studies on fertility rates, and to investigate the overall trend toward enhancing the quality of life and increasing the fertility rate through macroscopic and structural studies under the recognition of problems related to the policy approaches through the case studies of the European countries. Toward this end, this study investigated if a high quality of life in advanced countries contributes to the increase in the fertility rate, which country serves as a state model that has a high quality of life and a high fertility rate, and what kind of social and policy environment does the country have with regard to childbirth. The analysis of the OECD Better Life Index (BLI) and CIA fertility rate data showed that the countries whose people enjoy a high quality of life do not necessarily have high fertility rates. In addition, under the recognition that a country with a high quality of life and a high birth rate serves as a state model that South Korea should aim for, the social characteristics of Iceland, Ireland, and New Zealand, which turned out to have both a high quality of life and a high fertility rate, were compared with those of Germany, which showed a high quality of life but a low fertility rate. According to the comparison results, the three countries that were mentioned showed higher awareness of gender equality; therefore, the gender wage gap was small. It was also confirmed that the governments of these countries support various policies that promote both parents sharing the care of their children. In Germany, on the other hand, the gender wage gap was large and the fertility rate was low. In a related move, however, the German government has made active efforts to a paradigm shift toward gender equality. The fertility rate increases when the synergy lies in the relationship between parents and children; therefore, awareness about gender equality should be firmly established both at home and in the labor market. For this reason, the government is required to provide support for the childbirth and rearing environment through appropriate family policies, and exert greater efforts to enhance the effectiveness of the relevant systems rather than simply promoting a system construction. Furthermore, it is necessary to help people in making their own childbearing decisions during the process of creating a better society by changing the national goal from 'raising the fertility rate' to 'creating a healthy society made of happy families'

Correlation of Quality Characteristics of Soybean Cultivars and Whole Soymilk Palatability (콩 품종별 품질특성과 전두유 식미의 상관관계)

  • Lee, Ji Hae;Lee, Yu Young;Son, Yurim;Yeum, Kyung-Jin;Lee, Yoon-Mi;Lee, Byong Won;Woo, Koan Sik;Kim, Hyun-Joo;Han, Sangik;Lee, Byoung Kyu
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.63 no.4
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    • pp.322-330
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    • 2018
  • The correlation between the nutritional composition of soybeans and whole soymilk palatability was investigated using nine soybean cultivars (Teagwangkong, Daewonkong, Saedanback, Jinpung, Daechan, Miso, Cheongmiin, Cheongja 3, and Socheongja). Physicochemical analysis of soybeans, showed that the protein and lipid contents were 37.7-46.0 and 15.2-20.9%, respectively. Unsaturated fatty acids were 81.1-84.8% of total fatty acids, of which linoleic acids was 49.7-56.8%. Total tocopherol was $243.5-361.3{\mu}g/g$ of extract, of which ${\gamma}$-tocopherol was $67.14-86.49{\mu}g/g$. Total isoflavone contents varied within cultivars from $495.4-1,443.8{\mu}g/g$ of extract. Daidzin and genistin were 252.1-556.0 and $241.8-730.7{\mu}g/g$, respectively, which were major isoflavones in soybeans. For the sensory evaluation, whole soymilk was made from nine soybean cultivars and 20 panels investigate its palatability. The Daechan cultivar had the highest (9.1), and Cheongmiin the lowest (5.6), overall palatability score. Interestingly, sensory results were strongly correlated with linoleic acid (0.746) and stearic acid (-0.716) content. In summary, the fatty acid composition of soybeans is the key factor in determining the palatability of whole soymilk. This study could be applied to determine the suitability of cultivars for soybean products, including whole soymilk.

A Study on the Environmental Characteristics of Water Quality and Sediments in Suncheon Bay (순천만 수저질 환경특성에 관한 연구)

  • Park, Sangsook;Heo, Sung-sil;Choi, Jeong-min;Woo, Sung-won
    • Proceedings of the Plant Resources Society of Korea Conference
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    • 2019.10a
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    • pp.9-10
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    • 2019
  • 순천만은 순천시의 남쪽에 위치하여 여수반도와 고흥반도의 사이에 있는 만 지형 형태로 만 전체를 순천만이라고도 하나, 보통 고흥군반도와 여수반도 사이의 만을 여자만이라 하고 만내부에 위치한 여자도라는 섬의 위쪽으로 순천시의 해안하구에 형성된 지역을 순천만이라 일컫는다. 순천만은 순천시에서 유입되는 동천과 이사천 및 해룡천의 하류에 형성되어 있어서 육지부에서 유입되는 퇴적물과 유기물로 인하여 갯벌과 갈대등이 잘 형성된 습지로서 2003년 12월 31일 해양수산부 갯벌 습지보존지역으로 지정되어 관리되고 있으며, 2004년에는 동북아 두루미 보호 국제네트워크에 가입하였고, 2006년 1월 국내 연안습지로는 최초로 람사르협약에 "Suncheon Bay"로 등록되었으며, 2016년 6월에는 람사르습지로 지정된 국내외적으로 중요한 습지이다. 순천만습지에 형성되어 있는 갯벌($28.0km^2$)은 세계 5대 연안습지 중 하나로서, 넓은 사니질 갯벌과 갈대군락이 잘 발달되어 있는 생태계의 보고(寶庫)이자 소중한 생태자원으로서, 순천시에서는 순천만을 자연생태공원으로 지정하여 보호 관리하고 있으며, 각종 자연학습자료들과 영상물들을 갖춘 생태전시관과 갈대숲 탐방로, 용산전망대, 야생화 정원, 담수습지, 갈대정자, 갯벌관찰대 등 사계절 생태체험을 위한 각종 시설들을 잘 갖춰놓고 많은 관광객의 이용할 수 있도록 하고 있다. 갯벌은 바닷가의 넓은 벌판이란 뜻으로서 삼면이 바다인 우리나라는 갯벌의 전체 면적이 약 $2,500km^2$에 달하는데 여기에는 많은 종류의 다양한 생물들이 살아가고 있으며 어민들의 생계에 지대한 영향을 주고있다. 이러한 갯벌은 퇴적된 입자의 구성에 따라 펄갯벌, 모래갯벌, 혼합갯벌 등으로 구별되는데 이에 따라 갯벌 생태계를 구성하고 있는 생물들의 종류도 바뀌게 된다. 순천만갯벌과 여기에 조성되어 있는 습지환경에 따라 확인되고 있는 수산자원으로는 새꼬막, 꼬막, 눈알고둥, 갯고둥, 비툴이고둥, 돌조개, 접시조개, 새알조개, 가무락조개, 바지락, 우럭, 가재붙이, 방게, 칠게, 농게 등의 저서 생물들과 짱뚱어, 문절망둑 등의 어류가 있으며, 해조류로 우뭇가사리 등이 있고, 인근의 어민들의 어업형태는 꼬막 등 패류의 채취나 종패를 뿌려 일정기간 양성하여 수확하는 양식업, 육상부에서 폐염전 등을 활용한 전어나 새우 등을 양식하는 양식업, 수산물을 직접 손이나 간단한 도구를 이용하여 잡는 맨손 어업 형태가 주를 이루고 있는 것으로 나타나고 있다. 이와 같이 국내외적으로 중요할 뿐만 아니라 인근의 어민들의 생계에도 지대한 영향을 미치고 있는 순천만의 습지는 뻘층이 깊고, 분해성 미생물이 다양하게 서식하여 유기물 분해능력이 뛰어나며, 유기영양분이 풍부하여 우리나라에서 가장 질이 좋은 습지로 평가되고 있으나, 순천시 등 순천만 인근에 거주하고 있는 인간의 활동에 따른 간섭에 많은 영향을 받고 있으며, 이에 따라 끊임없는 생태환경이 변화하고 있어서 순천만의 효율적인 보전 및 지속가능한 이용을 위해서는 생태계에서 가장 기본적인 요소인 수 저질 환경의 지속적이고 체계적인 조사 및 관리가 필요하다. 한편, 오염물질의 70% 이상은 하천이나 강을 통해서 해역으로 유입된다고 알려져 있기 때문에 생태계의 보고(寶庫)라고 알려진 순천만의 지속적인 보존 및 관리를 위해서는 유입수계 하천의 수질현황 및 오염물질의 주요 배출원을 파악하고, 이에 대한 저감대책을 수립할 필요가 있다. 따라서 본 연구는 순천만의 수저질 특성과 여기에 유입되는 하천의 수질환경 현황 및 오염원을 파악함으로써 순천만의 보전을 위한 효율적 관리방안을 제시하는 것을 목적으로 수행되었다. 연구의 결과에 따르면, 순천만의 수질평가지수에 의한 등급(WQI)은 III등급으로 나타나고 있으며, 득량만, 광양만 등에 비해 비교적 높은 유기물 및 T-N, T-P의 농도 분포를 보이고 있는 것으로 조사되었다. 이는 순천만에 유입되는 하수종말처리장의 방류수와 도시하수가 유입되어 그대로 방류되고 있는 해룡천 및 연안에 위치한 어촌으로부터 직접 방류되고 있는 일부 정화조 유출수 등, 다양한 원인에 의한 것으로 판단되며 이들의 관리가 부실할 경우 순천만의 갯벌과 습지의 지속가능한 생태환경유지는 쉽지 않다. 따라서 이를 효율적으로 관리하기 위해서는 순천만 연안의 오염물질 방류를 총량관리로 전환하여 철저히 관리하는 것이 필요할 것으로 판단된다.

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