• Proceedings of the Korea Technology Innovation Society Conference
• /
• 2001.11a
• /
• pp.239-253
• /
• 2001

• Proceedings of the Korea Technology Innovation Society Conference
• /
• 2001.11a
• /
• pp.267-281
• /
• 2001

• Proceedings of the Korea Technology Innovation Society Conference
• /
• 2014.10a
• /
• pp.727-742
• /
• 2014

• Proceedings of the Korea Technology Innovation Society Conference
• /
• 2001.05a
• /
• pp.351-366
• /
• 2001

• Journal of the Korea institute for structural maintenance and inspection
• /
• v.19 no.2
• /
• pp.133-142
• /
• 2015

The budget for public buildings is expected to increase to their maintenance, and the systematic maintenance and sufficient budget are recognized as the important factors for building maintenance. In Korea, buildings are not systematically maintained due to the lack of manpower, expertise and basis of maintenance budget estimates. Compared with Australia where the facility maintenance is optimized through asset management, Korea has only passive maintenance systems that focus on regulations. The introduction of the systematic asset management is required to ensure the advanced building maintenance in Korea. In this study, the asset management processes for social infrastructure facilities in and out of Korea were analyzed, and the asset management framework for public buildings were established. The asset management procedure consisted of ordinary asset management procedure, selective asset value assessment. The framework in this study was developed focusing on the asset management task for public buildings and presented the detailed contents of each step. The application of this framework to the actual work will enable the systematic management of building's value and performance, and the efficient appropriation of the maintenance budget.

• KSCE Journal of Civil and Environmental Engineering Research
• /
• v.33 no.3
• /
• pp.1203-1213
• /
• 2013

Governmental accounting system has changed from budgetary accounting on the basis of cash and bookkeeping by single entry to financial accounting on the basis of accrual and bookkeeping by double entry. In the context of this transition, infrastructure becomes considered an asset in accounting, and resulting accounting methods also take different approaches from conventional budgetary accounting. Financial accounting system defines expenditures into two categories, i.e. capital expenditure(CAPEX) and operational expenditure(OPEX), and stipulates that the expenditure shall be divided into those two categories before accounting. The construction and expansion of infrastructure must be considered a CAPEX because it means a sort of asset acquisition, but with regard to applications in practical accounting, it is actually challenging to judge whether any expenditure associated with maintenance works (including repair and service) during use of infrastructure acquired shall be considered CAPEX or OPEX. This paper suggested an asset management based accounting method for sewer maintenance expenditure. And it applied the method to actual accounting cases and analyzed them in comparison with conventional financial information. As a case study result, Sewer asset value of S city increased approximately 700 hundred won because sewer maintenance expenditure are classified between OPEX and CAPEX according to the proposed accounting method. It is expected that the proposed accounting method will contribute significantly to providing any proper sewer asset value information.

• Journal of the Korean Institute of Landscape Architecture
• /
• v.51 no.3
• /
• pp.107-121
• /
• 2023

The assessment of perceived naturalness aims to elucidate the human perception and explain the interaction between natural environments and humans. The perception of ecological assets that exhibit distinct characteristics within a specific region can manifest in various representations. Based on the users' perceptions and interviews regarding ecological assets, this study assessed the perceived naturalness from a cultural services perspective. Specifically, the discussions on Ansan City's ecological assets and revolved around the inherent value of naturalness in dimensions, such as the necessity for conservation and the sustainable development of ecological assets, the perception of ecosystem benefits, the representativeness as a local asset, and usability. Subsequently, the Q method was employed to present 25 representative ecological assets to 25 users. As a result, user groups with different value systems for each question were identified, and hypothetical personas for cultural service enjoyment were distinguished. The most representative persona among the 25 users was identified as AWP (a type that values the conservation of aquatic ecosystems, prefers waterfront landscapes, and enjoys walking). Since perceived naturalness is conceptually similar to the "benefits perceived by users" in evaluating ecosystem services, it can provide more practical evaluation criteria for cultural services.

• The Journal of Society for e-Business Studies
• /
• v.17 no.3
• /
• pp.73-84
• /
• 2012

With transition to Knowledge society and introduction of information industry, there are many companies which have higher stock price than the suggested value from its financial information. To explain similar cases in capital markets, many researchers focus on non-financial information such as Web Traffic data or intangible assets such as intellectual property rights rather than traditional financial analysis. Besides, the relationships between financial and non-financial information with firm value are changed according to industry lifecycle. As Industry grows, financial information of company is more important for firm valuation in Capital market. We'd like to review the changes of relationships between financial information and firm valuation in Capital market especially for "Software", "Digital Contents", and "Internet" companies listed in Kosdaq market during 2000~2011. The result of data analysis shows the financial information gets more important after 2007. Inversely, it provides analytical bases that related industry gets mature. Also we show that intangible properties are more relevant to stock price of those technical based companies than others.

• Journal of Digital Convergence
• /
• v.20 no.5
• /
• pp.411-422
• /
• 2022

The purpose of this study was to identify factors that affect the characteristics and intentions of the elderly to use digital wealth management services. The subjects of this study were 312 elderly people over 50 years old. Based on the Value-based Adoption Model(VAM), the research model added price value, social influence, and perceived risk as research variables. As a result of empirical analysis, it was found that usefulness, enjoyment, price value, and social influence all had a significant positive (+) effect on perceived value. It was found that technicality had a significant negative (-) effect. On the other hand, no significant effect relationship was tested on perceived risk. The perceived value had a significant positive (+) effect on the intention to use. This study was meaningful in the academic research that it applied a research model that reflected the characteristics of the elderly who were not treated as mainstream in the technology acceptance model for digital wealth management services. In addition, it provided practical implications for providers' marketing strategies and government/public institution policy establishment to increase the use of digital wealth management services for the elderly.

• Proceedings of the Korean Institute Of Construction Engineering and Management
• /
• autumn
• /
• pp.333-336
• /
• 2001

The future industry, intangible assets, like expertise, customer satisfaction, and employee's volition and capability, create more company value than any other components. The company's outcome mostly depends on managing these intangible knowledge assets. Construction industry is trying to adapt knowledge management system to manage their knowledge assets, but Hey do not build up knowledge assets definition and knowledge assets classification as much as other industries do. Most researches related knowledge assets classification are not concentrated on construction industry so it is need to define knowledge assets and establish knowledge assets classification of construction based on construction characteristics and informations. With this research result, construction knowledge assets classification can be the basis of knowledge asscts evaluation and knowledge map for knowledge management system.