• Title/Summary/Keyword: 유지자산

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R&D Financing through Cash and Cash Equivalents in Firms under Financial Distress (재정적으로 어려움에 처한 기업의 현금성 자산을 이용한 R&D 자금 조달에 대한 실증 분석)

  • Lee, A-Ram;Cho, Seong-Pyo;Seo, Ran-Ju
    • Journal of Technology Innovation
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    • v.19 no.2
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    • pp.25-51
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    • 2011
  • This study examine the firms fund R&D expenditures through cash and cash equivalents under financial distress in order to avoid huge adjustment costs that can be brought after R&D expenditures cut-down. Other study divided the firms' financial condition by only firms' year. This study identifies the firms' financial condition not only by a firm's year but also by firm size and Altman's Z-Score and K-Score. The results show that there are statistically negative relationship between R&D expenditures and cash and cash equivalents when firms are under financial distress. The results are same regardless of criteria of classification of firms' financial condition, which is consistent to the hypothesis. Young and small firms and firms with moderate possibility of bankruptcy fund R&D expenditures through cash and cash equivalent compared to the other firms. We can find the new evidence when we classify the firm by Z-Score and K-Score of Altman. The firms with high possibility of bankruptcy can not fund for R&D activities from cash, but only the firms with moderate possibility of bankruptcy fund R&D expenditures through cash and cash equivalent in the condition of financial distress. The evidence suggests that firms fund R&D expenditures by cash and cash equivalent when they are under financial distress. Findings provide an implication on the management of R&D expenditures and liquidity in the firms.

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KMSCR: A system for managing knowledge assets of an IT consulting firm (IT 컨설팅 회사의 지적 자산 관리를 위한 지식관리시스템)

  • 김수연;황현석;서의호
    • Proceedings of the Korea Inteligent Information System Society Conference
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    • 2001.06a
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    • pp.233-239
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    • 2001
  • 최근 대부분의 회사들은 업무를 수행하는데 필요한 지식과 노하우를 공유하고 재사용하기 위하여 지적 자산 관리의 중요성을 인식하고 있다. 특히 고도로 지식 집약적인 업종이라 할 수 있는 IT컨설팅 회사에서는 지적 자산의 관리가 다른 어떤 회사에서보다 큰 중요성을 가지게 된다. 컨설팅 회사에 있어서 검증이 완료된 지적 자산의 공유 및 지능적이면서도 신속한 검색은 컨설팅 서비스의 품질과 고객 만족에 직결되는 중요한 요소이다. 따라서 대부분의 컨설팅 회사들은 자사의 지식 자산을 관리하기 위하여 많은 노력을 기울이고 있다. 본 논문의 목적은 IT 컨설팅 회사예서 관리되는 다양한 형태의 지적 자산들을 중앙 관리하여 설친 고객 사이트에 흩어져 프로젝트를 수행하는 컨설턴트들이 공유할 수 있도록 함으로써 컨설팅 서비스의 생산성과 품질들 높이고자 하는데 있다 이를 위하여 건설팅 회사에서 관리되는 모든 지적 자산의 재고를 조사하여 모델링하고 이를 쉽게 저장하고 검색할 수 있는 시스템 아키텍처를 제안한다. 제안된 아키텍처를 NT 기반에서 Index server를 이용하여 시스템으로 구현하였다 (KMSCR: A Knowledge Management System for managing Consulting Resources). KMSCR에서는 컨설턴트가 찾고자 하는 검색어를 입력하면 다양한 포맷의 (.doc, .ppt, xls, .rtf, .txt, .html 등과 같은) 결과물을 관련성이 높은 순서대로 출력해 줌으로써 컨설팅 리소스를 효과적으로 재사용할 수 있도록 도와 준다. 또한 검색 시에는 미리 등록된 키워드 뿐 아니라 본문 내의 텍스트 검색까지 가능하게 함으로써 컨설팅 리소스에 대한 보다 효과적이고 효율적인 검색을 가능하게 한다.간을 성능 평가 인자로 하여 수행하였다. 논문에서 제한된 방법을 적용한 개선된 RICH-DP을 모의 실험을 통하여 분석한 결과 기존의 제한된 RICH-DP는 실시간 서비스에 대한 처리율이 낮아지며 서비스 시간이 보장되지 못했다. 따라서 실시간 서비스에 대한 새로운 제안된 기법을 제안하고 성능 평가한 결과 기존의 RICH-DP보다 성능이 향상됨을 확인 할 수 있었다.(actual world)에서 가상 관성 세계(possible inertia would)로 변화시켜서, 완수동사의 종결점(ending point)을 현실세계에서 가상의 미래 세계로 움직이는 역할을 한다. 결과적으로, IMP는 완수동사의 닫힌 완료 관점을 현실세계에서는 열린 미완료 관점으로 변환시키되, 가상 관성 세계에서는 그대로 닫힌 관점으로 유지 시키는 효과를 가진다. 한국어와 영어의 관점 변환 구문의 차이는 각 언어의 지속부사구의 어휘 목록의 전제(presupposition)의 차이로 설명된다. 본 논문은 영어의 지속부사구는 논항의 하위간격This paper will describe the application based on this approach developed by the authors in the FLEX EXPRIT IV n$^{\circ}$EP29158 in the Work-package "Knowledge Extraction & Data mining"where the information captured from digital newspapers is extracted and reused in tourist information context.terpolation performance of CNN was relatively

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Knowledge-based company's technology innovation strategy and case analysis in semiconductor IP industry (반도체 IP 산업에서 지식기반 기업의 기술혁신 전략에 대한 사례연구)

  • Kim, Min-Sik
    • Journal of Korea Technology Innovation Society
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    • v.15 no.3
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    • pp.500-532
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    • 2012
  • This study analyzed the technology innovation strategies of knowledge-based companies in the semiconductor IP industry. The theoretical approaches of this study are to i) the creation, protection and utilization of knowledge and innovation, ii) value creation from innovation, iii) modularity, timing of market entry, and the emergence and competition of standard (dominant design). Based on the theoretical analysis, I presented exploratory research hypotheses. Ultimately, this study examined the proposed hypotheses by conducting case studies on the technology innovation strategy of two leading knowledge-based companies in the semiconductor IP industry: ARM and INTEL. First, knowledge-based companies entering in the early stage of the technology cycle select the vertically-integrated technology strategy because of lower access to complementary knowledge assets, and maintain the vertically-integrated technology strategy despite the environmental change-driven differentiation of industry's value chain. Second, knowledge-based companies entering in the later stage of the technology cycle prefer the contract-based technology strategy because of its increased accessibility to complementary knowledge assets, and choose a different path of innovation strategies depending on whether their asset has the feature of discontinuity or not.

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An Exploratory Study on the Structural Relationship of Brand Equity, Internal Brand, Conflict and Relationship Dissolution on Franchise System (프랜차이즈 시스템에서 브랜드 자산, 내부브랜드 활동, 갈등 및 관계해지의 구조적 관계에 관한 탐색적 연구)

  • Kim, Kyung-Min;Na, June-Hee;Lee, Young-Chan
    • Journal of Distribution Research
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    • v.12 no.1
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    • pp.65-84
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    • 2007
  • The relation between franchiser and franchisee participated the franchise system was studied focused on brand for the correlation of relationship dissolution. Basically the relation among brand equity, internal brand, conflict and relationship dissolution based on brand on franchise system were investigated. The study of external factor and internal one of brand recognized by franchisee was conducted. The questionnaire was carried out for franchisee participated of national franchise system. The results showed that the brand external factor of brand transaction cost, brand equity and brand communication had influence on brand dissolution by the affection of brand identification and conflict classified as brand internal factor. In addition, brand internal reinforcement factor affected brand dissolution also. The structural causal inference between internal factor and external one was examined. Finally, the theoretical and managerial insight were suggested on the brand role for the consecutive relation as well as the limit of the study and future suggestion were included.

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Realization of Package Software Inspection Service for Software Asset Management (소프트웨어 자산관리를 위한 패키지소프트웨어 점검서비스 구현)

  • Cha, Tea-Won;Ahn, Jae-Kyoung
    • The KIPS Transactions:PartD
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    • v.16D no.1
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    • pp.123-132
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    • 2009
  • Even support-and-management efforts by government are enforced with the growing international restrictions for complying with global standard, not a few private enterprises are still suffering software management problems from lack of understanding the software asset management and carelessness of the software management. This is due to the ambiguous scope of software asset management as well as characteristics of software property such as invisibility, easiness of copy and installation. In other words, it is not easy for software managers to comply all the information throughout the software life cycle; from purchasing, procurement. distribution, preservation to disposition. Therefore, Inspector which has been developed for resolving these problems are proposed in this study. The inspection service consists of search algorithms adapted for software characteristics, standardization of software right management information, and practical use of registry information. Inspection time for a PC by using inspector make the inspection time much shorter. It is also shown that effective software management enables the enterprise to curtail software acquisition cost and to help rationalizing its business management.

Test-bed Development for Long-term Monitoring of Small Bridge Asset Management (소규모 교량 자산관리를 위한 계측 테스트베드 구축)

  • Park, Jae-Woo;Chae, Myung-Jin;Lee, Giu;Cho, Moon-Young
    • Korean Journal of Construction Engineering and Management
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    • v.13 no.6
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    • pp.13-23
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    • 2012
  • While Category 1 and Category 2 bridges are intensively inspected and carefully managed, many small bridges that are not in the Category 1 and 2 are often forgotten until they decay in serious condition. Since many of these small bridges located in the populated city, failure of them would cause huge negative impact on the community. This paper focuses on the small size concrete bridges for timely repair and rehabilitation work for the effective operation and management. Test bed is developed to define the key parameters to forecast the long term performance of the bridges, mostly concrete box bridges. Key parameters suggested in this paper are cumulative fatigue due to repetitive heavy traffic loads and the acid attacks for concrete material deterioration. The cumulative fatigue is measured by the use of the mileage concept. For the long term data collection and inspection, stable and easy to use data collection system is installed as a test bed. The contribution of this research work is on the development of the test bed to define the key parameters of bridge deterioration.

The effects of knowledge management strategy on the management performance in the hotel industry (호텔기업의 지식경영전략이 경영성과에 미치는 영향)

  • Kim, Hyoung-Gu;Son, Jae-Young;SunWoo, Young-Soo
    • Journal of the Korea Society of Computer and Information
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    • v.14 no.3
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    • pp.227-235
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    • 2009
  • The ultimate goal of hotel corporations is to maintain their existence by securing competitive advantages over their competitors. In order to secure competitive advantages, they need to shed off the conventional paradigm of company management, which increasingly grows weaker as the industrial society turns into a knowledge-based one, and make effective use of knowledge, which is the core source of their wealth and competitiveness, in their management. Thus this study set out to identify knowledge management strategy to result in great management performance to hotel corporations. It also aimed to suggest specific action plans for them to do knowledge management efficiently based on the results. The causal relations between the knowledge management strategy and management performance were examined to figure out the former's influences on the latter. As a result, Two types of knowledge management strategy seemed to have positive(+) impacts on competitive advantages, but negative(-) impacts on financial performance.

A Study on Evaluating the Level of Service for Bridges using Fuzzy Approximate Reasoning (퍼지근사추론을 이용한 교량 서비스 수준 산정에 관한 연구)

  • Jo, Byung-Wan;Kim, Heon;Kim, Jang-Wook;Chi, Se-Young
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.8
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    • pp.8-17
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    • 2017
  • Infrastructures such as bridges and tunnels are crucial elements of national economic growth, and sudden collapses may lead to great catastrophes with significant social and economic losses, as well as a loss of lives. Hence, an efficient maintenance technique must be applied to guarantee safety, secure budgets to maintain a certain level of service, and prevent maintenance expenditures from being concentrated in a specific time period. Developed countries have experienced rapid increases in maintenance budgets, and maintenance costs now account for about 40% of the total maintenance budget. The level of service in asset management systems is an essential element for setting management goals and making priority decisions. Therefore, this study uses fuzzy theory to develop a new way to assess the level of service.The assessment model was applied to an actual bridge to evaluate the level of service for users.

A Study on the Relationship between Marketing Activities and Brand Equity in Nonprofit Organizations : Focused on the Donation Market of Charitable Organizations (비영리조직의 마케팅 활동과 브랜드 자산 간 관계에 관한 연구: 자선모금기관의 기부시장(donation market)을 중심으로)

  • Lee, Dong-Young;Byun, An-Gie
    • Korean Journal of Social Welfare
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    • v.59 no.2
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    • pp.303-325
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    • 2007
  • This study explores the relationship between marketing activities and brand equity in nonprofit organizations, specifically investigating the relational linkage between four selected marketing mix elements and brand equity through the mediating role of brand equity dimensions. Employing a structural equation model, the study empirically tests research hypotheses and finds some important implication for brand equity creation strategies for nonprofits. The results show that brand association is the only dimension that is positively related to brand equity, reflecting the current donation market in Korea where nonprofits have such a low presence that donors have little knowledge and chance to identify their brands and to build trust relationships with them. Furthermore, the results highlight the importance and roles of promotion and process marketing efforts, as they are proved to enhance brand association. The study also finds that promotion is positively related to brand awareness and process contributes to perceived quality and brand loyalty. Based on these findings, the study suggest that nonprofits make further efforts on active promotion and process development to create positive, differentiated images and better accessibility, and finally improve their brand equity.

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미국의 연방정보보안관리법에 대한 연구

  • Lee, Dong-Bum;Go, Woong;Kwan, Jin
    • Review of KIISC
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    • v.21 no.1
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    • pp.57-73
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    • 2011
  • IT 진화의 다른 면으로는 정보 보안 위협의 심각화와 개별 위험 증가도 잠재하고 있어 이에 대응하는 정보 보안 정책도 나날이 변화가 요구된다. 이에 따라 미국에서는 연방정보보안관리법을 제정하여 연방정부의 운영 및 자산에 대한 정보보안 통제항목의 효율성을 강화하기 위한 총괄적인 프레임워크를 제공한다. 또한 연방정부 및 정보 시스템 보호를 위한 최소 통제 및 유지 방안 개발을 제공한다. 따라서 본 고에서는 미국의 연방정보보안관리법의 각 단계별 보안 활동을 분석하고자 한다.