• Title/Summary/Keyword: 자산관리(Asset management)

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Business Model Change in Asset Management (금융자산 관리모델의 변화에 관한 연구)

  • Ryu, HyunWook
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.9
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    • pp.251-257
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    • 2017
  • Private banking, which is a part of the financial services industry, is an investment advisory business targeting high-net-worth individuals (HNWIs). The demand for asset management services, which isexpanding in the world market as well as in the Asia-Pacific region, is rapidly increasing in Korea as the low-growth, low-interest environment has stabilized. In Korea, the private banking business is ahead of growth, and the evaluation and compensation system of playing institutions remains a challenge. While the aging of the population increases the demand for services, the increasing competition and regulations have decreased the profit margins in the industry. In this paper, a business model is derived from a professional service quality model. Modular advisory services, value-proposition through sophisticated services, and investment expertise with increased clarity would help wealth management firms pursue their opportunities. By interviewing the experts of wealth management banks, this study constructsa business model with elements derived from a relevant literature review. The contribution of this research is to enable these institutions to understand the key factors affecting their financial performances, in order to improve them. This study is limited by one of the research models, and it will be necessary to conduct an empirical test in the future.

An Incomplete Information Structure and An Intertemporal General Equilibrium Model of Asset Pricing With Taxes (일반균형하(一般均衡下)의 자본자산(資本資産)의 가격결정(價格決定))

  • Rhee, Il-King
    • The Korean Journal of Financial Management
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    • v.8 no.2
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    • pp.165-208
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    • 1991
  • This paper develops an intertemporal general equilibrium model of asset pricing with taxes under the noisy and the incomplete information structure and examines theoretically the stochastic behavior of general equilibrium asset prices in a one-good, production, and exchange economy in continuous time markets. The important features of the model are its integration of real and financial markets and the analysis of the effects of differential tax rates between ordinary income and capital gains. The model developed here can provide answers to a wide variety of questions about stochastic structure of asset prices and the effect of tax on them.

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A Study on Qualified Merger and Asset Adjustment Account on Corporate Income Tax Law (법인세법상 적격합병시 자산조정계정에 관한 연구)

  • Lim, Sung-Jong
    • Management & Information Systems Review
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    • v.35 no.2
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    • pp.83-97
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    • 2016
  • The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

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The Design about Data Component for Develop of Infrastructure Asset Management System (공공시설 자산관리 체계 프레임워크 구성을 위한 데이터 구성요소 설계)

  • Myoung-Bae Seo;Seong-Yun Jeong
    • Proceedings of the Korea Information Processing Society Conference
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    • 2008.11a
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    • pp.590-592
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    • 2008
  • 정부와 시설물유지관리 기관에서는 공공시설의 안전성 확보와 유지관리 업무의 생산성 향상을 위해 다양한 시설물유지관리시스템을 구축하여 운영중에 있으나 대응적 유지보수 체계의 한계로 인하여 합리적인 예산수립을 위한 최적의 의사결정을 하기가 어려운 실정이다. 이러한 이유로 유지관리의 효율성 증대 및 예산 절약을 위해 공공시설에 예방적 개념의 자산관리체계를 도입해야 한다는 요구가 증대되고 있다. 자산관리는 시설물의 최적화된 관리를 위한 경영전략으로 시설물 상태에 대한 공학적, 해석적 분석을 넘어 대상물을 자산으로 인식·평가하고 가치유지 및 향상을 목표로 하며 동시에 사용자의 최대만족을 얻기 위한 전략이다. 국내에서는 이러한 시대적인 요구에 따라 자산관리에 대한 연구가 진행 중이며 본 논문에서는 자산관리정보시스템을 개발하기 위한 해외 사례조사를 통해 시스템 핵심 기능을 도출하고 이를 통해 데이터 항목 분류방안을 제시하였다.

Development of Business Reference Models for the Infrastructure Asset Management Information Systems based on Government Enterprise Architecture (범정부 EA에 기반한 인프라 자산관리정보시스템의 업무참조모델 개발)

  • Nah, Hei-Sook;Choi, Won-Sik;Jeong, Seong-Yun;Oh, Seung-Woon
    • Proceedings of the Korea Information Processing Society Conference
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    • 2012.04a
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    • pp.1373-1374
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    • 2012
  • 공공시설 자산관리는 기존의 대응적 유지보수 개념의 시설물유지관리체계에서 예방적 유지보수 개념으로 전환한 시설물 유지보수의 새로운 개념이다. 기존에 운영되고 있는 공공시설관리 시스템들을 효율적으로 관리하기 위해서는 자산관리 모형이 표준화되어 범정부EA 지원시스템에 목표아키텍처로 등록되고 더 나아가서는 범정부 표준시스템으로 만들어 필요한 기관에 보급할 필요가 있다. 이 연구에서는 공공시설 자산관리 정보시스템을 구축하는데 필수적인 참조모델을 시스템의 상호운영성과 정보의 호환성을 확보하기 용이하도록 범정부EA 관점에서 제시하였다. 제시한 자산관리 참조모델이 GEAP에 등록 관리 된다면 이것을 바탕으로 타 기관에서 향후 정보시스템을 구축할 때 사전에 파악하고 활용하도록 제안 할 수 있을 것이다.

Cloud Model based Efficiency Evaluation of Asset (클라우드 모델 기반의 자산 효율성 평가)

  • Choi, Hanyong
    • Journal of Digital Convergence
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    • v.17 no.12
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    • pp.229-234
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    • 2019
  • The software market has diversified service needs due to the expansion of the mobile market. To this end, the company intends to produce various apps by extending to the design domain based on the structured architectural assets of the domain market. In this study, we propose an evaluation model that can evaluate the efficiency for servicing assets that reflect the domain characteristics of architecture based on cloud. Based on the characteristics of ISO/IEC 25010 quality model of SQuaRE Series, a software evaluation standard, evaluation model sub-features for evaluating the efficiency of cloud-based asset data were constructed. When the architectural assets were designed as composite assets, they were designed to provide the flexibility of the evaluation model by applying the mandatory and optional evaluation elements of the sub-features that weighted the evaluation items according to the characteristics of the design domain.

An Analysis of Key Elements for FinTech Companies Based on Text Mining: From the User's Review (텍스트 마이닝 기반의 자산관리 핀테크 기업 핵심 요소 분석: 사용자 리뷰를 바탕으로)

  • Son, Aelin;Shin, Wangsoo;Lee, Zoonky
    • The Journal of Information Systems
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    • v.29 no.4
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    • pp.137-151
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    • 2020
  • Purpose Domestic asset management fintech companies are expected to grow by leaps and bounds along with the implementation of the "Data bills." Contrary to the market fever, however, academic research is insufficient. Therefore, we want to analyze user reviews of asset management fintech companies that are expected to grow significantly in the future to derive strengths and complementary points of services that have been provided, and analyze key elements of asset management fintech companies. Design/methodology/approach To analyze large amounts of review text data, this study applied text mining techniques. Bank Salad and Toss, domestic asset management application services, were selected for the study. To get the data, app reviews were crawled in the online app store and preprocessed using natural language processing techniques. Topic Modeling and Aspect-Sentiment Analysis were used as analysis methods. Findings According to the analysis results, this study was able to derive the elements that asset management fintech companies should have. As a result of Topic Modeling, 7 topics were derived from Bank Salad and Toss respectively. As a result, topics related to function and usage and topics on stability and marketing were extracted. Sentiment Analysis showed that users responded positively to function-related topics, but negatively to usage-related topics and stability topics. Through this, we were able to extract the key elements needed for asset management fintech companies.

Development of Korean Life Cycle Cost Analysis Model for Road Pavement Asset Management (도로포장자산관리를 위한 한국형 생애주기비용 모형 개발)

  • Han, Daeseok;Do, Myungsik
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.33 no.4
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    • pp.1639-1650
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    • 2013
  • Road pavement management is an important activity that affects to national economy, movement and safety of people, and also demands huge amount of budget. Therefore, its management strategy must be established under objective information. In addition, decision support system that produces the management strategy needs to consider practical benefits from various aspects. Considering these aspects, this paper aimed to develop a customized Korean life cycle cost analysis model estimating various effects on road users and socio-environmental costs based on pavement condition. The suggested LCCA model focused on Korean national highway, and tried to adopt a national guideline recommended by Korean government for securing credibility of estimation results. In the development processes, some of the suggestions that do not fit well in the situations of pavement management field were added, altered, or partially modified. These attempts to develop customized asset management system would be an important step to break away from passive attitudes relying on ready-made software, but also to improve awareness about the social benefits from the better maintenance strategy.

Exploring Corporate Knowledge Management Cases Based on Business Function Oriented Knowledge Asset Classification Schema (비즈니스 기능 중심 지식자산 분류체계에 따른 기업 지식관리 사례 탐색)

  • Kim, In-Sook;Choi, Byoung-Gu;Lee, Hee-Seok
    • Information Systems Review
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    • v.3 no.2
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    • pp.245-260
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    • 2001
  • While past knowledge management researches have focused on conceptualization and strategic implications, knowledge asset researches attempt to provide practical guidelines for companies. However, each research classifies knowledge asset from its own perspective, and thus it is not a trivial task to leverage consistent and inclusive criteria in managing corporate knowledge asset. The objective of this paper is to develop a knowledge asset classification schema on the basis of the three business functions: customer relationship management, product innovation, and infrastructure management. To demonstrate the feasibility of our schema, it has been applied to 9 Korean corporations. Knowledge assets are evaluated according to core capabilities, which are main drivers of sustainable competitive advantages. The results of case study show that the leveraged classification schema reflects current knowledge asset management and characteristics of corporations. Our finding is that most top-quality knowledge management corporations are likely to develop well-balanced knowledge asset.

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Design of SOC Asset Management Information System (공공시설물 자산관리 정보시스템 설계 방안 연구)

  • Nah, hei-sook;Choi, won-sik;Seo, myoung-bae;Lim, jong-tae
    • 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.

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