• Title/Summary/Keyword: 유형자산

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A Study on Classification of Information Asset Considering Business Process Characteristics for Small IT Service Organization (소규모 IT 서비스 기업 비즈니스 특성을 고려한 정보자산 유형분류 설계연구)

  • Kang, Jong-Gu;Lim, Jae-Hwan;Lee, Hong-Joo;Chang, Hang-Bae
    • The Journal of Society for e-Business Studies
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    • v.16 no.4
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    • pp.97-108
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    • 2011
  • Small IT service organizations operate their business with limited resources and workforce in comparison with large enterprises, and they could be categorized in various types based on the method of value creation. But the recent studies on information security have been conducted and they were focused on the construction of general information security countermeasure, without considering size of the business and characteristic. Hence we have undergone the process of classifying information assets. Then we extracted and categorized the information assets considering characteristics of small organization's size and business process. Specifically we have classified the information assets according to business scenario design through qualitative observation method. Then we have validated the classified information assets by utilizing statistical method. We may anticipate that this study results could be basic data for developing the differentiated information security countermeasures for small IT service organization.

A Study on K-Wave's Business Expansion: Based on Creativity Type Model (한류의 비즈니스 확장에 관한 연구: 창의성 유형 모델 기반으로)

  • Song, Minzheong
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.18 no.5
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    • pp.39-54
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    • 2018
  • This study aims to expand K-Wave business. For this, it firstly investigated previous studies and pointed out limitations of the current scope of the K-Wave business. Therefore, as a theoretical background, it attempts to construct an analysis framework based on four types of creativity type model and to redefine the concept of K-Wave business, which refers to a series of business activities that create, utilize the asset, and reuse the originality of intellectual property assets. This study analyzes the business activities of K-Wave's asset creation, utilization, and talent linkage during 2013~2017. The scope of the asset creation covers the highest ranked movies, dramas, and K-pops, while the utilization of those is analyzed in cosmetics, food, and fashion industries. The personal talent is the source of new K-Wave value creation and Webtoon IP is analyzed. As a result, in the case of movies and dramas, the representative market is China, which is the result of the efforts to avoid the continuation of China's regulation and the development of local OTTs. It is confirmed that the product development for Chinese consumers is active as activities of K-Wave utilization in cosmetics, food and fashion. Interesting is that new K-Wave content is circulated in the beauty sector. Finally, it is confirmed that Webtoon IP, which has been structured with a solid story in individual talent, is the origin of new K-Wave asset creation such as movies and dramas.

The Cost Efficiency Analysis of Korean Credit Unions by Stochastic Frontier Approach (확률적 프론티어 접근방법에 의한 신용협동조합의 효율성 분석)

  • Kang, Eun-Kyung
    • The Korean Journal of Financial Management
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    • v.22 no.2
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    • pp.71-89
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    • 2005
  • The purpose of this research is to examine X-efficiency of Korean local credit unions in 2001 by employing the stochastic frontier approach. This study uses the intermediation approach in order to define outputs and inputs of the credit unions. We define the outputs as the amounts of loans, and securities. The inputs are labor, deposit and physical capital. The price of labor is estimated by dividing the total wages by the number of employees. The price of deposit equals total interest divided by total deposit, and the price of physical capital is also computed to divide the total sales and administrative expenses by the physical capital. By the result of this study, the average efficiency score is 0.81. This fact indicates that credit unions can reduce their inputs by 19% for the given outputs. If results are arranged into quartiles based on the efficiency, inefficiency of top 25% credit unions is below 9%, and half of them is over 17%. In addition, e result shows that the efficiency is significantly influenced by region and size even if credit unions in Seoul and Daegu showed little difference in efficiency by size. Generally, medium size credit unions are more efficient than large size.

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Damages of Chuteway Slabs of Spillway by Water Release (수문방류에 따른 여수로 바닥슬래브의 손상 발생)

  • Shin, Dong-Hoon;Jung, Woo-Sung;Yoo, Hyung Ju;Lee, Seung Oh
    • Proceedings of the Korea Water Resources Association Conference
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    • 2021.06a
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    • pp.64-64
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    • 2021
  • 댐의 중요 구성요소 중 하나인 여수로 구조물은 관행적으로 단위길이당 100m3/s 정도의 유량이 흐를 수 있도록 설계를 하고, 이를 초과할 때는 여수로 구조물에 피해가 가지 않도록 공기혼입 장치를 설치하거나 콘크리트의 설계강도를 증가시키는 대책을 사용하는 것이 일반적이다(댐설계 기준·해설, 2011) 그러나 건설된 지 오래된 댐의 경우 여수로 콘크리트 구조물의 설계강도가 낮고(최저 16.7MPa) 수문방류 횟수가 많아 최근에 건설된 댐 여수로 보다 상대적으로 많은 손상이 발생되어 있어 잦은 보수보강이 요구되고, 점차 유지관리 비용이 증대되고 있어 노후된 여수로 구조물일수록 기능을 유지하면서도 유지관리 비용을 절감할 수 있는 방안의 수립이 요구되고 있다. 이에 본 연구에서는 𐩒𐩒𐩒댐 여수로를 대상으로 2020년 홍수기 전·후의 여수로 바닥슬래브의 손상상태를 3D드론 매핑, 육안조사 및 내구성 조사결과 등을 이용한 정밀분석을 통해 수문방류시 여수로 바닥슬래브에 가장 큰 손상을 일으키는 손상메커니즘으로 유수에 의한 부상(uplift)에 의한 파손 메커니즘(Flow-driven uplift failure mechanism)을 제시하였으며, 여수로 바닥슬래브의 가장 일반적 손상원인으로 간주되고 있는 공동현상(cavitation)이 공동지수(cavitation index)가 0.3이상인 경우에도 발생할 수 있음을 확인하였다. 이와 같은 관찰 및 분석결과는 보다 많은 사례를 통하여 보완될 경우 향후 여수로 구조물의 설계 뿐만 아니라 보수보강 방법이나 유지관리, 더나아가서는 종합적 댐시설물 자산관리 계획을 수립하는데 매우 유용한 자산이 될 수 있다.

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Improving the Efficiency of Cybersecurity Risk Analysis Methods for Nuclear Power Plant Control Systems (원전 제어시스템 사이버보안 위험 분석방법의 효율성 개선)

  • Shin-woo Lee;Jung-hee Lee
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.34 no.3
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    • pp.537-552
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    • 2024
  • Domestic nuclear power plants operate under the establishment of the "Information System Security Regulations" in accordance with the Nuclear Safety Act, introducing and implementing a cybersecurity system that encompasses organizational structure as well as technical, operational, and managerial security measures for assets. Despite attempts such as phased approaches and alternative measures for physical protection systems, the reduction in managed items has not been achieved, leading to an increased burden on security capabilities due to limited manpower at the site. In the main text, an analysis is conducted on Type A1 assets performing nuclear safety functions using Maintenance Rules (MR) and EPRI Technical Assessment Methodology (TAM) from both a maintenance perspective and considering device characteristics. Through this analysis, approaches to re-evaluate the impact of cyber intrusions on asset functionality are proposed.

Giving Behavior of Households - Effects of Asset, Income, and the Ratio of Income to Asset - (가구단위 기부행동에 관한 연구 - 자산, 소득, 자산 대비 소득의 효과 -)

  • Kang, Chul Hee;Choi, Jung Eun;Jang, Jae Hyuk
    • Korean Journal of Social Welfare
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    • v.68 no.4
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    • pp.53-74
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    • 2016
  • In this study, to verify influence that economic situations of a household unit have on donation behavior, after economic situations of a household unit were measured with income and assets by type and income to assets, effect which each variable has on secular giving was verified. This study used 3-year panel data of a total of 4,938 households based on the fifth to seventh year data as investigation data from 2012 to 2014 among data of financial panel investigation of Korea Institute of Public Finance of National Survey of Tax and Benefit. As an analysis method, a random effect tobit model was used. At the analysis result, it appeared that as scales of financial assets, earned income, property income, and transfer income become larger, the amount of donation increased. Also, it was represented that rates of income to assets had negative influence on secular giving. In case of demographic variables, education levels of householders and sizes of houses had relation of a positive direction. In case of ages, it appeared that they had inverted U-type relation. This study has meanings in that understanding of donation behavior of a household unit can be increased and expanded more and also implications related to intervention strategies of a household unit to expand sharing culture can be extracted by verifying influence which economic factors of a household unit have on donation behavior based on panel data.

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Determinants of Capital Structure of High Potential Enterprises of Korea (중견기업의 자본구조 결정요인)

  • Guahk, Seyoung
    • Journal of Digital Convergence
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    • v.15 no.12
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    • pp.233-238
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    • 2017
  • Although numerous theoretical and empirical studies on the capital structure have been performed, the studies on the capital structure of the high potential enterprises have not been worked. This paper performed empirical analyses for the first time to find out the determinants of capital structure of the high potential enterprises of Korea using the financial data of the manufacturing high potential enterprises listed on the Korea Exchange and KOSDAQ during 2010~2016. The results of regression analyses with debt ratio as dependent variable and profitability, firm size, asset tangibility and non-debt tax shield as independent variables show that the coefficients were relatively significant. The variables of the profitability and the tangibility were found to have positive relationship with the debt ratio. The non-debt tax shield were found to have in general positive relation with the leverage.

An Improvement Measures of Maintenance Cost Accounting Standard for Improving Value in Public Buildings (공공건축물의 가치제고를 위한 유지관리비 회계처리기준 개선방안)

  • Cho, Sangouk;Hwang, Jeongha;Lee, Chansik
    • Korean Journal of Construction Engineering and Management
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    • v.17 no.2
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    • pp.12-20
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    • 2016
  • Along with the change of national accounting, the importance of systematic management of assets is emphasized and the awareness that the concept termed Asset Management should be introduced to the construction field too to manage facilities. The present study is a basic study for the introduction of the concept Asset Management and proposed accounting guidelines(proposal) for public building maintenance cost that can clarify maintenance cost accounting. Existing literatures and current accounting standards were examined and the actual states of maintenance cost accounting of public buildings in A metropolitan city were examined to draw problems. For the practice guidelines(proposal), the types and contents of government office building maintenance expenditures were analyzed and items that must be treated as OPEX and CAPEX were presented. Expert interviews were conducted to verify the reliability of the items presented. The practice guidelines(proposal) were applied to the public buildings in A metropolitan city to identify situations of changes in asset values and review the effects of the practice guidelines(proposal) on increases in asset values. When applied to practices, the practice guidelines(proposal) suggested in the present study are considered to increase building asset values and provide consistent financial information to help stakeholders' decision making.

Evaluation of Handover Requirements of Construction Information for Efficient Facility Management (효율적인 자산관리를 위한 건설정보 이양요건 평가)

  • Lee, Ikhaeng;Jung, Youngsoo
    • Korean Journal of Construction Engineering and Management
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    • v.19 no.4
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    • pp.12-20
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    • 2018
  • As facilities have become larger, more complex, and advanced, the importance of the facility management in the operation phase of the building is increasing. As a result, the scope of the facility management function is expanding, and the requirements of information are ever-increasing. However, inefficient exchange of information occurs due to duplicated tasks and lack of collaboration among the construction life cycle phases, resulting in cost loss. These low interoperability issues can be complemented by construction information management from a life cycle perspective. Efficient construction information management at each life-cycle stage is derived from the owner's will and is materialized through the construction information handover requirements by the owner. The purpose of this study is to develop an evaluation method of construction information handover requirements for facility management. In order to develop the method, facility management types and business functions are also classified and defined in this paper. Using the methodology proposed by this study, a case-study of evaluating the 'takeover items' submitted by contractors was performed for the purpose of research validation. The results of the case-study found that the most effective areas are in the order of 'legal informations', 'drawings', 'guides', etc. This study can be used as a reference data for deriving handover requirements for construction information at the early stage of the project.

Economic Analysis of Maintenance Planning Area using Multi-Dimensional Flood Damage Analysis (다차원 홍수피해 산정방법을 이용한 정비계획지구의 경제성 분석)

  • Gwon, Yong Hyeon;Choi, Gye Woon
    • Proceedings of the Korea Water Resources Association Conference
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    • 2018.05a
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    • pp.438-438
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    • 2018
  • 최근 여름철 강우로 인한 도시시설과 공공시설의 피해가 급증화되고 대형화 되면서 이에 대한 피해를 최소화하여 피해를 최대한 줄이는 객관적인 판단이 필요하다. 특히, 하천정비계획지구의 경우에는 치수사업의 타당성을 판단할 수 있는 경제성분석이 중요하다. 치수사업의 경제성분석 방법을 연구할 수 있는 방법으로는 다차원 홍수피해 산정방법((Multi-Dimension Flood Damage Assessment; MD-FDA)이 치수사업의 경제성 분석을 계량 평가하는 방법으로 주로 사용되고 있다. 다차원 홍수피해 산정방법은 홍수피해 유형과 토지이용을 고려한 침수피해액 산정이 가능한 경제성 분석 방법이다. 본 연구에서는 SG정비계획지구 13개소(축제 및 확폭지구 4개소, 보축 및 하도준설지구 9개소)에 대해 다차원 홍수피해 산정방법을 이용하여 치수경제성 분석을 실시하였다. 치수경제성 분석을 위해 해당지역의 주거지역, 농업지역, 산업지역의 대상자산을 분석하여 자산가치를 분석하고 빈도별 홍수량에 대응하는 침수심과 침수편입율을 추정하여 침수지역의 자산액을 조사하였다. 조사된 자료를 활용하여 사업 시행전후에 대한 직접피해액을 자산피해와 인명피해로 구분하여 치수경제성 대상지구의 홍수규모별 예상피해액을 산정하였다. 그리고 피해액을 근거로 하여 비용편익비(B/C)를 활용하여 최종적인 치수경제성 분석을 진행하였다. 분석결과, 대상지구 3개 지구에서 B/C가 1이상의 값을 가져 사업의 경제성이 높은 것으로 나타났다. 분석결과를 활용하여 B/C가 1이하인 계획지구에 대해서도 치수사업의 일관성 및 지역주민의 안정된 생활보장을 위해 지속적인 사업의 시행이 필요할 것으로 판단된다.

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