• Proceedings of the Korean Information Science Society Conference
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• 1999.10a
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• pp.540-542
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• 1999

본 논문에서는 기업내의 지식활동 주체들이 지식경영을 실천하는데 필수적인, 지식에 대한 가치평가 기준을 제시한다. 이 평가기준은 기업의 경영전략적 모형의 구조에서 도출하였다. 지식경영의 궁극적 목적을 기업의 경영전략의 실현으로 파악하여, 지식의 가치를 기업의 사명, 비전, 경영목표 및 경영전략 등이 형성해내는 기업의 경영전략적 모형안에서 찾았다. 기업의 경영전략적 모형의 구조안에서, 업무처리 지식에 대한 가치측정은, 이 구조가 제한하는 단일지식에 대한 완성도와 복잡도로 평가하였다. 그리고 기업의 경영방향에 관련된 지식의 가치는, 그 구조요소들 사이의 중요도와 연관성으로 평가하였다.

• Journal of Digital Convergence
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• v.16 no.1
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• pp.293-303
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• 2018

This paper aimed to research the brand personality, brand equity, and brand value of Taobao and Jindong (JD) as well as the difference between the two brands. Chinese consumers receive the questionnaire survey in groups. A total of 321 questionnaires were distributed, of which, 162 for Taobao and 159 for JD. The findings, first, determine the brand personalities of Taobao(sincerity, sophistication, competence and excitement) and JD(competence, sophistication, and excitement). Second, find the influential relationship between brand personality and brand equity. For Taobao, the sincerity of personality has a positive impact on brand loyalty, image and perceived quality. The competence impact on brand loyalty, awareness, and image. The sophistication impact on brand image and perceived quality. Competence and sophistication of the JD personality impact on the brand equity. Excitement of JD impact on the perceived quality. Third, the brand loyalty and perceived quality of Taobao have a positive influence on the brand value; and brand loyalty, image, and perceived quality of JD have a positive influence on the brand value. In the future research, the findings of the research provide a theory basis for the brand management, and can take more consideration into the relations among other variables in the context of online shopping environment.

• Asia Marketing Journal
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• v.10 no.3
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• pp.103-125
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• 2008

After having changed its corporate brand from LG Fire & Marine Insurance to LIG Non-life Insurance in 2006, LIG Insurance has successfully built the corporate image as the leading insurance financial group by engaging in extensive corporate social responsibility activities. LIG, as 'a partner for sharing precious moments of life', intended to provide customers a new value of an insurance by building up the new corporate brand. It established three values to be shared internally. First was to instill a brand value orientation within the organization. Second, the firm identified the brand's value to be delivered to the customers. Third, they defined the image objective to be communicated to them. Based on these set of objectives, the company designed and implemented an integrated marketing communication(IMC) strategy over several years. The result was a successful transition to the new corporate brand name.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.13 no.4
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• pp.1625-1632
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• 2012

The purpose of this study is to analyze whether asset sales contributed to increase of the shareholder value of the seller and the buyer in Japan. The period of analysis is 2000-2007. As a result of event study, Although the stockholder of the seller earn positive abnormal returns at the announcement of a asset sales, most stockholders of the buyer were break even. However, the buyer which purchase related asset get positive abnormal returns. Furthermore, when using a matched seller-buyer, we find that asset sales are firm value enhancing for the seller and buyer. Furthermore, we verify whether the excess return depends on the financial condition, and the managerial performance. we find that seller gains are related to the seller's managerial performance, leverage ratio, and buyer gains are related to the leverage ratio, foreigner holdings ratio. we conclude that lender and outside monitoring lead to increase of firm value.

• Journal of Global Scholars of Marketing Science
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• v.8
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• pp.233-267
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• 2001

The management environment in Korea today is undergoing rapid changes; in particular, domestic corporations and businesses are confronting formidable adversity with IMF crisis and WTO. Though cost cutback, higher quality, rapid production, and diversification of products were accepted as important requirements for competitiveness in the past, they have been replaced by brand power. Consumption patterns have changed their focus from function to image orientation. This is why managers in corporations have invested enormous amounts of resources into producing powerful brands, which can attract consumers' attention greatly enough to improve the image of their products. Brands are regarded as a vital vehicle for marketing strategies and thus as a legal asset. Brands with remarkable and favorable image can secure a loyal consumer groups stable revenues. M & A, currently active between corporations, makes brand equity all the more important. The purpose of the present study was to investigate the effect of internal marketing and increased brand diversification on brand equity by combining them as influential factors with marketing mix factor. For this purpose, literature review was make on previous fragmented studies of influential factors on brand equity build-up. Based on the findings of this study, some operational implications were suggested for marketing managers. The findings and implications of the present study are as follows; First, efficient communication among organization members was found to have a significant effect on product quality. Second, job satisfaction and efficient communication among members was shown to significantly influence price policies. Thirdly, efficient communication among organization workers proved to have a significant effect on distribution strategies. Forth, efficient communication among members was demonstrated to significantly influence advertisement and other public-relations activities. Fifth, opacity of market environment appeared to have a significant effect on product quality, prior market entrance as perceived by organization members turned to be of negative influence on product quality. Sixth, opacity of market environment was found to have a significant effect on price policies. Seventh, opacity of market environment was shown to be of significant effect on distribution strategies. Eighth, grater opacity of market environment proved to improve advertisement and other public-relations activities. Ninth, price policies, distribution strategies, advertisement and public-relations activities were found to have a significant effect on brand equity value. To sum up these findings, in order for corporations and businesses to cope with consumers' needs that are increasingly segmented, internal marketing strategies and brand diversification should be implemented so as to generate greater synergy effect. It is also important to stress that differentiated, higher competitiveness should be secured for Korean corporations and businesses to survive in the drastically changing, globalized market environment. In this regard, continuous and long-term management strategies for brand equity build-up should be ensured and is essential in the present unlimited competition. The last but not least important point to notice is that to increase brand equity value, intensive investment and constant emphasis should be made on internal marketing management on intra-organizational members before strengthening external marketing.

• Proceedings of the Korea Contents Association Conference
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• 2011.05a
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• pp.489-490
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• 2011

사회기반 시설물들의 노후화로 유지보수 비용이 급격하게 증가하고 있는 선진국뿐만 아니라 국내에서도 시설물을 체계적으로 관리하여 안전사고를 예방하고 유지관리 예산을 절감하고자 하는 관심이 날로 증대하고 있다. 해외의 뉴질랜드, 호주, 캐나다, 미국, 영국 등의 나라에서는 공공시설물 유지관리에 자산개념을 도입하여 관련 법과 제도를 정비하고 대웅적 유지관리방식보다 자산의 가치 중심의 예방적 유지관리로 전환하여 일정 부분 성과를 내고 있다. 국내에서도 시설물을 체계적으로 관리하여 안전사고를 예방하고 유지관리 예산을 절감하고자 하는 관심이 날로 증대하고 있다. 이에 IIMM의 자산관리 업무절차 모델과 국내에서 제시된 KTAM-40을 비교하여 공공시설물 자산관리 정보시스템의 설계방안을 제시하고자 한다.

• Proceedings of the Korean Information Science Society Conference
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• 2005.11b
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• pp.478-480
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• 2005

임베디드 시스템에서 임베디드 소프트웨어의 비중이 크게 확대됨에 따라 소프트웨어 재사용 자산에 대한 가치는 현저하게 증가하고 있다. 그러나 환경적 변화에 따른 유사한 특성을 지닌 임베디드 소프트웨어에 대한 반복적인 수요가 증가함에도 불구하고, 현재에는 임베디드 소프트웨어의 자산화를 위한 구체적인 지칭 제공이 전무하여 임베디드 소프트웨어를 단지 개발 과정에서 우연히 발생되는 임시방편적인 산출물로 인식하고 있어 조직 내 임베디드 소프트웨어의 생산은 항상 비용 소모적인 오류를 만들어 내고 있다. 따라서 본 논문에서는 하드웨어에 의존적이며 외부 환경과 다양하게 상호협력 해야만 하는 임베디드 소프트웨어 자산들의 생성과 황용을 위해 문서화 관점에서 재사용 자산을 정의하고 분류하여 이들간의 상호 관계를 명확히 기술함으로써 임베디드 소프트웨어 재사용을 위한 표준 지칭을 제공하고자 한다.

• The Korean Journal of Financial Studies
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• v.1 no.2
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• pp.331-349
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• 1994

자본구조 이론은 자본조달이 기업의 가치에 영향을 미칠 수 있을 것인가를 중심으로 연구되어 왔으며 최근에는 자본구조의 결정요인으로서 대리인 비용(Agency cost)을 도입하여 기업의 자산형태와 자본구조간의 상호작용 가능성에 대해 분석되고 있다. 본 연구에서는 MM이론 이후의 자본구조에 관한 발전과정에 대해 이론적 고찰을 하고 우리나라 상장기업을 20개 업종으로 분류하여 대리인 비용을 중심으로 자산형태가 자본구조에 어떠한 영향을 미치는가를 실증분석 하였다. 실증분석결과 유형고정자산투자는 leverage와 정의 상관관계를 보였으며 무형고정자산투자는 leverage와 부의 상관관계를 보인다. 그러나 수익성이 높은 기업은 leverage와 정의상관관계를 보여, 수익성이 높을 수록 부채를 적게 이용한다는 Myers의 이론이 우리나라에서는 타당성이 없음을 증명하고 있다.

• The Korean Journal of Financial Management
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• v.24 no.1
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• pp.29-58
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• 2007

We develop a model to estimate the value of growth opportunities, which is based on the seminal papers of M&M(1961, 1963) and Lee(2006). Making use of the estimation model, we estimate a new proxy variable of the growth opportunities, other than the usual proxy variables such as quasi Tobin's Q, MBR, and so on. The new proxy variable of growth opportunities can represent a necessary condition to identify whether the increase in new investments are successful or not. The empirical findings on the growth opportunities during the IMF currency crisis period and the post-IMF period are as follows; First, the overall success rate of new investments is as low as 50%, that means only half of the listed firms were increasing new investments when they had the growth opportunities. Second, during the crisis, one third of the listed firms were experiencing negative growth opportunities. However, during the post-IMF period, the growth opportunities on new investments were turned to be positive due to the turnaround efforts of listed firms. Third, the value of intangible assets, which are resulting from the investment of R&D and human capital, are becoming more important than ever. It seems to be true that larger portions of the value of growth opportunities are coming from the intangible assets, not from the increases in new investments of the physical assets.

• 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.