• Journal of Digital Convergence
• /
• v.10 no.7
• /
• pp.11-22
• /
• 2012

Intangible assets are the important tool which decides upon economic wealth and development of knowledge-information economy. We have to make effective use of intangible assets in order to assure surplus earnings, competitive superiority. The importance of intangible assets, especially patent right, may be properly understood only when their values are assessed adequately. It is very significant to appraise rationally patent right value from finance support, technology transaction, investment decision, M&A, legal proceedings, strategy and etc. Thus the purpose of this study is to evaluate the economic value of a patent right using DCF(Discounted-Cash Flow Method). This paper presents the basic model, related principles and standards of valuation, and then, case analysis of patent right valuation using DCF.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
• /
• 2014.05a
• /
• pp.367-369
• /
• 2014

Digital data are mostly comprised of unstructured data such as text file, office file, image file, video file, and drawing file. The recent digital data being generated and used within enterprise are sharply increasing in quantity. Those digital data are becoming significant as digital assets, but the value of digital assets is not properly evaluated. Accordingly, this study will present a model to evaluate the value of unstructured data as digital assets within enterprise and will also present a differentiated management plan for unstructured data as assets.

• Proceedings of the Korean Institute Of Construction Engineering and Management
• /
• autumn
• /
• pp.321-326
• /
• 2001

Current situations, such as IMF crisis, WTO agreement and decrease of construction market, demand changes to construction companies. To meet the situation, they focus on the value of the intangible assets to improve their competitive power. In Korea, Various institutes estimate the construction company in accordance with their Purposes. But their estimating method has limitations to know the potential value of the company because they don't much concentrate on characteristics of construction industry and intangible assets. This study was peformed to introduce the methodology of estimating intangible assets of company and to show the state of intangible asset of major construction companies in Korea. Market Capitalization Method(MCM) was used to calculate intangible assets and all data are based on Annual Business Report.

• KSCE Journal of Civil and Environmental Engineering Research
• /
• v.33 no.2
• /
• pp.757-769
• /
• 2013

Intangible assets for construction engineering consulting firms are very important for their valuation, because engineering consulting is typical knowledge-based business which creates value based on technical expertise and human resources. This paper presents the intangible asset classification model based on the concept of value creation in construction engineering consulting firm and proposes intangible asset valuation methodology using System Dynamics and survey data. Utilization of the valuation methodology presented in this paper would increase the public awareness of intangible assets in construction engineering consulting firm and, thus, contribute to the growth of the engineering consulting industry by realistic and accurate valuation of intangible assets.

• Industry Promotion Research
• /
• v.8 no.3
• /
• pp.201-210
• /
• 2023

This study is based on data ecology theory and takes Chinese local governments' open public data as the research object. Data asset value assessment methods are compared from a new perspective of data business operations. The results show that the assessment model constructed using the hierarchical analysis method (AHP) can more objectively reflect the commercial value of government open data assets than the traditional cost, revenue and market methods, has the advantage of a comprehensive assessment of data value index, and better reflects the findings of a comprehensive index of regional data value. The data show that the local government data value assessment index is positively proportional to the region's digital economy development index, highlighting the driving effect on the digital economy. The results of the study provide a good help for the identification of local government data value rights. The research and practice of promoting the construction of data innovation and data business operation models, improving social well-being and promoting the rapid development of the digital economy to achieve data realisation provides a good reference.

• Venture DIGEST
• /
• s.19
• /
• pp.9-9
• /
• 2003

기업가치 평가에 있어 전통적인 접근 방법은 크게 세가지 접근방법으로 대별되는데 자산가치접근방법(Asset-Based Approach), 수익가치접근방법(Income-Based Approach), 시장가치접근방법(Market Comparable Transactions Approach)으로 구분된다.

• 한국경영정보학회:학술대회논문집
• /
• 2007.11a
• /
• pp.300-305
• /
• 2007

재무성과와 지식자산을 함께 관리할 수 있는 통합적 성과평가 방법을 도입함으로써 미래 기업가치를 제고시킬 수 있는 필요성이 증가하고 있다. 국제적인 추세에 발맞추어 본 연구의 목적은 지식자산 평가에 대한 기존 연구와 Kaplan & Norton이 주창(1992)한 균형잡힌 성과기록표(Balanced Score Card : BSC)를 이용하여 지식자산 평가 지표 개발과 이러한 평가를 위해 Saaty가 개발한(1980) 계층적 분석과정(Analytic Hierarchy Process : AHP)방법론을 적용한 평가모델을 제시하고, 국내 A은행을 대상으로 지점을 평가하는 연구를 수행하였다.

• Convergence Security Journal
• /
• v.20 no.2
• /
• pp.53-58
• /
• 2020

In this study, it suggests the High Availability (HA) implementation plan of building a continuous service infrastructure as a strategy ensuring availability, as the importance of availability securing corporate business continuity emerges in the knowledge and information society. However, if the reliability of the criticality assessment of information asset is not ensured, it requires assessment measures for availability that can be managed by mapping with service maintenance assessment items, which are availability criteria based on the asset criticality evaluated through the asset value matrix because it is difficult to maintain security in conjunction with the value of real assets. Therefore, this study suggests the assessment measures for availability of information assets.

• Review of KIISC
• /
• v.10 no.1
• /
• pp.51-62
• /
• 2000

본 연구의 목적은 취약성을 보안대책의 결핍으로 정의해서 정보보호지표의 개념을 도출한 후에, 정보자산가치에 따라서 가중치를 부여하는 정보자산가치가중치법에 의해서 정보보호지표를 계량화하는 절차를 제시하는 것이다. 이와 같은 정보보호지표에 근거해서 정보보호를 위한 기본적인 보호 대책(관리적, 기술적, 물리적 대책을 포함하는 기본통제)을 구현하고 특정 응용시스템을 위한 특수한 보호 대책을 구현함으로써, 조직 내외의 위협으로부터 안정적이고 신뢰성 있는 정보서비스를 제공할 수 있다.

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