• Title/Summary/Keyword: 시스템 자산

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A Study on Asset Value Evaluation Process to Develop AIS on Social Infrastructure (사회기반 시설 회계정보시스템 구현을 위한 자산가치평가 프로세스 연구)

  • Nam, Hye Jeong;Lee, Young Jae
    • Information Systems Review
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    • v.16 no.3
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    • pp.215-242
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    • 2014
  • This paper investigates accounting principles about social infrastructure on Korean National Accounting Standard and on National Accounting Standards from other countries that adopted a accruals- based national accounting standards. Social infrastructure as assets has important value in financial statements of Korea and deterioration or insufficient management of social infrastructure accompanies a huge social cost. Therefore, understanding the characteristics and related accounting standard for social infrastructure is necessary. To do this, we examine the accounting standards of U.S., New Zealand, and Australia. We also review the financial statement of local government. Based on these findings, this paper suggests that a preventive-asset management approach should be applied and alternative depreciation method for social infrastructures is developed. Moreover, a local government needs to provide important accounting information to the public in a timely and reliably manner.

A research framework for development of a LCCA based tunnel asset management system (LCCA기반 터널 자산관리 시스템 개발을 위한 연구개발 프레임웍 설계)

  • Lee, Seung Soo;Kim, Kwang Yeom;Kim, Dong-Gyou;Shin, Hyu-Soung;Seo, Jong Won
    • Journal of Korean Tunnelling and Underground Space Association
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    • v.16 no.6
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    • pp.615-625
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    • 2014
  • As many parts of Korea are mountainous, many tunnels have been constructed to be in step with rapid economic development since 1970's. However, the interest on maintenance of tunnels is far less than the awareness of need for tunnels. As the tunnel maintenance system is the responsive maintenance system which responds to the problems found during the inspection, it will be very difficult to respond to each problem with the limited budget and manpower of the government agencies when the number of aged tunnels rapidly increase in the future. As such, this study presents the need for the LCCA (Life Cycle Cost Analysis) based tunnel asset management system to transform the tunnel maintenance to a preventive management system in a strategic and long-term viewpoint and proposes the framework for development direction. It observed the asset management implementation cases of social infrastructure in other countries and analyzed the need for asset management technique to manage the tunnels in Korea. Moreover, it applied the LCCA model, which is the economic and engineering quantitative decision making technique, for tunnel asset management to present the concrete direction for development of an asset management model and designed the R&D framework to systemize it.

The Design of Intelligent Agent for Personal Finance Management System on Ubiquitous Environments (유비쿼터스 환경에서 개인자산관리 서비스를 위한 지능형 에이전트의 설계)

  • Shin, Kyung-Shik;Kim, Nam-Hee
    • Journal of Intelligence and Information Systems
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    • v.15 no.4
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    • pp.65-78
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    • 2009
  • The rapid changes of financial environment have increased the need and demand for personal financial advisory service from financial experts. In particular, as the individual customers want to get more customized financial services, the financial institutions created the private banking (PB) sector and have constantly expanded their PB services. However, it remains still problematic that the private banking system requires high costs so that the number of eligible customers who can have proper PB services is quite limited. To solve this problem, we propose an intelligent agent that can provides specialized and customized personal financial advisory services to the customers with low costs. The proposed agent systemizes and structures the information and knowledge of financial experts in private banking services so that individual customers can easily access to high-quality PB services when they need. On the first attempt we develop a framework of U-smart PB, an intelligent agent for personal financial management based on different scenarios related to personal financial decisions, and derive its core services. This system not only provides information simply, but also proposes to support personal investment decisions technically as an intelligent agent that embodies real-time customized financial management in a ubiquitous environment, regardless of time and place.

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Design and Development of e-Learning Multimedia Resource Management System for e-Learning Contents (이러닝 콘텐츠 개발을 위한 멀티미디어 자원관리시스템의 설계 및 개발)

  • Son, Kyung-A
    • The Journal of Korean Association of Computer Education
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    • v.10 no.4
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    • pp.73-82
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    • 2007
  • The purpose of the study was to develope e-Learning multimedia resource management system to support developing of e-Learning contents. This system is to create and manage multimedia resources like video, audio, and image more easily. We analyzed and redesigned media asset management system that would be used in broadcast, press, and industry. This system has SCORM metadata and is consisted of Windows 2003 server and RDBMS. The survey was conducted to investigate usability and satisfaction for the developed system.

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A Study on ICS Security Information Collection Method Using CTI Model (CTI 모델 활용 제어시스템 보안정보 수집 방안 연구)

  • Choi, Jongwon;Kim, Yesol;Min, Byung-gil
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.28 no.2
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    • pp.471-484
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    • 2018
  • Recently, cyber threats are frequently occurring in ICS(industrial control systems) of government agencies, infrastructure, and manufacturing companies. In order to cope with such cyber threats, it is necessary to apply CTI to ICS. For this purpose, a security information collection system is needed. However, it is difficult to install security solution in control devices such as PLC. Therefor, it is difficult to collect security information of ICS. In addition, there is a problem that the security information format generated in various assets is different. Therefore, in this paper, we propose an efficient method to collect ICS security information. We utilize CybOX/STIX/TAXII CTI models that are easy to apply to ICS. Using this model, we designed the formats to collect security information of ICS assets. We created formats for system logs, IDS logs, and EWS application logs of ICS assets using Windows and Linux. In addition, we designed and implemented a security information collection system that reflects the designed formats. This system can be used to apply monitoring system and CTI to future ICS.

A Study on Asset Valuation Method for Bridge Asset management (교량 자산관리를 위한 가치평가방법 및 체계수립에 관한 연구)

  • Lee, Min-Jae;Park, Kyung-Hoon;Park, Cheol-Woo;Sun, Jong-Wan;Lee, Dong-Youl
    • Korean Journal of Construction Engineering and Management
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    • v.11 no.6
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    • pp.35-44
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    • 2010
  • For efficient maintenance management of bridges, an establishment of asset management system is necessary which helps prediction of maintenance cost and strategic allocation of budget in consideration of top priority. The main purpose of this study is to suggest asset valuation method, which is practical in conformity with domestic situations, through researches on asset valuation method of bridges. This study has researched asset valuation method of bridge, which is appropriate for domestic situations by finding out advantages and disadvantages through investigating domestic and foreign application examples of asset valuation method for bridge facilities. In this study, asset valuation method by historical cost and replacement cost were suggested and a valuation model for bridges was established. In addition, two suggested valuation methods were applied to actual bridges which is used in Korea. As the result, it was analyzed that bridge asset valuation method in consideration of historical cost is desirable for the accounting purpose. And, it was analyzed that valuation method utilizing depreciated replacement cost(DRC), which could consider various factors, is desirable for the maintenance decision supporting purpose.

Information Systems Outsourcing Success: The Interaction Effect between Partnership and Asset Specificity (정보시스템 아웃소싱의 성공요인 분석: 파트너십과 자산특이성의 상호효과)

  • 정영수
    • Journal of Information Technology Application
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    • v.1 no.3_4
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    • pp.113-132
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    • 1999
  • 실증적인 연구들에 의하면 고객회사(client firms)와 서비스 제공업자(vendor) 간의 파트너십의 질과 범위가 정보시스템 아웃소싱의 성공적인 구현에 결정적인 역할을 하는 것으로 알려졌다. 본 연구는 이러한 정보시스템 아웃소싱 구현에 있어서 파트너십의 역할을 좀 더 심층적으로 분석하려는 노력의 일환이다. 본 연구에서의 기본 명제는 파트너십 특성들의 아웃소싱 구현에의 효과는 아웃소싱 업무의 특성(task characteristics)과 같은 상황적 요인에 의해 영향을 받을 수 있다는 것이다. 구체적으로 본 연구에서는 자산특이성(asset specificity)과 파트너십 특성간의 상호효과(interaction effect)에 중점을 두고 조사를 하게되는데, 파트너십은 관계적거래 특성(relational exchange characteristics)에 의해 구체화되었다. 207개의 미국 회사의 아웃소싱 관계를 대상으로 한 설문조사를 기반으로 한 결과에 의하면, 전반적으로 비관계적거래(discrete exchange)보다 관계적거래에 기반을 두고 아웃소싱 관계를 운영하는 것이 아웃소싱의 성공적 구현을 위하여 필수적인 것으로 보인다. 한편 상호효과를 조사하기 위해서는 MRA와 하위그룹분석(subgroup analysis)을 시행하였는데, 자산특이성과 일부 관계적거래 특성들간에 상호효과가 유의성이 있음을 발견하였다. 발견된 상호효과를 근거로 상황 변수를 고려하지 않은 연구 결과 중 확실하지 않은 결과(inconclusive results)에 대한 해석을 시도하였다.

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Study IoT Asset Management System Based on Block-Chain Framework (블록체인 프레임워크 기반 IoT 자산관리시스템)

  • Kang, Sung Won;Kim, Young Chul
    • Smart Media Journal
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    • v.8 no.2
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    • pp.94-98
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    • 2019
  • In this paper, we developed the tools enabling to manage the IoT systems owned by managers. Since equipment agents consists based on open-source block-chain framework, we can secure the invariance on data and furthermore can locate the resources by searching the AP connected to the equipments. Also the manager can trace the connecting details on equipments from their block-chain accounts. In addition, we work on the possibility of protecting ARP poisoning attacks by removing the credibility on additional ARP requests being generated during the process of network creation.

Design & Prototype of a Service Repository Considering Business Lifecycle based on Cloud (클라우드 기반의 비즈니스 생명주기를 고려한 서비스 레포지토리 설계 및 프로토타입 구축)

  • Park, Seung-Kyun;Youn, Chan-Hyun;Suk, Tae-Kyung;Kim, Kyong-Hwan
    • Annual Conference of KIPS
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    • 2010.11a
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    • pp.1743-1745
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    • 2010
  • 클라우드 컴퓨팅 환경을 기반으로 하는 비즈니스 생명주기는 직접적인 어플리케이션이나 서비스의 구현을 포함해서, 기획, H/W나 S/W 프로비저닝, 운용 및 관리, 평가와 같은 과정을 요구한다. 이 모든 과정은 다양한 형태의 비즈니스 자산들을 필요로 하면서, 또 다른 새로운 자산들을 만들어낸다. 반복되는 비즈니스 생명주기에서 생성된 비즈니스 자산의 재사용성을 극대화할 수 있다면, 신속하고 효과적인 클라우드 기반의 비즈니스를 추구할 수 있는데, 이러한 과정의 중심에는 효과적인 레포지토리의 구축이 우선된다. 이에 본 논문은 클라우드기반 비즈니스 시스템의 특징을 살펴보고, 비즈니스 생명주기의 각 단계에서 요구되는 레포지토리의 요구사항을 분석하여 적합한 메타데이터 및 데이터 아키텍처를 설계하고 제안하고자 한다. 또한, 오픈소스 시스템을 통해 제안하는 시스템의 활용가능성을 확인하고자 한다.