• Title/Summary/Keyword: 자산구조

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A Study on the Estimation of Leverage Tradeoff (재무정보에 의한 레버리지 상치관계 검증)

  • 신창섭
    • The Journal of Information Technology
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    • v.2 no.2
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    • pp.163-175
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    • 1999
  • The unique aspect of this study is its explicit introduction of the degrees of operating leverage and financial leverage in investigating the joint impact of both asset structure and capital structure on systematic risk. This study found a significant correlation between the two. These findings can help us in prediction of corporate behavior.

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Estimating value for M&A of financial sector in Korea (금융산업의 M&A를 위한 가치평가)

  • Lee, Jae-Yun
    • 한국IT서비스학회:학술대회논문집
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    • 2002.06a
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    • pp.14-17
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    • 2002
  • 1997년의 외환위기를 계기로 국내 금융산업에 본격 적용된 구조조정은 자산부채인수 (P&A, Purchase & Assum ptions), 합병인수 (M&A, Merger & Acquisition), 금융지주회사라는 방법을 통하여 시행되었다. 자산부채인수방식은 구조조정 초기 5개은행, 금융지주회사 방식은 정부주도하의 우리금융지주회사와 순수민간에 의한 신한금융지주회사, 합병인수방식은 최근의 우량은행간 합병으로 대형화 및 겸업화를 도모한 국민 ${\cdot}$ 주택은행이 있다. 이러한 과정에 필수적으로 수반되는 가치평가의 항목에 대하여 살펴보고자 한다.

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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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BSC 관점에 대한 정보보호 투자효과 분석

  • Gong, Hui-Gyeong;Kim, Tae-Seong
    • 한국경영정보학회:학술대회논문집
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    • 2008.06a
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    • pp.669-679
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    • 2008
  • 정보사회의 도래와 인터넷의 확산으로 정보보호의 중요성이 증가함에 따라 기업과 조직에 있어서 정보보호는 경쟁적 우위를 확보하기 위한 도구임과 동시에 비즈니스를 안정적으로 수행하기 위한 필수 경영요구사항으로 등장하고 있다. 또한 기업자산의 일원으로써 보호되어야 하는 유 무형 정보자산의 가치는 더욱 높아지고 있으며, 이를 관리하는 조직과 기업의 효율적이고 효과적인 정보 자산 관리 및 정보보호 투자에 대한 중요성이 부각되고 있다. 그러나 조직의 정보보호 투자가 증가함에도 불구하고 이에 대한 성과측정을 위한 체계적 방법이 제시되지 않아 정보보호 투자 의사결정 및 개선방향 도출에 어려움이 있다. 기존의 재무적 측면위주의 정보보호 투자효과 분석은 정보보호 투자의 기회비용적인 특징으로 인해 체계적인 효과 분석 및 현황을 파악하기에는 부족하며 향후 정보보호 투자의 전략추진방향을 제시하기 어렵다. 본 논문에서는 정보보호 투자효과의 특성을 고려하여 균형성과표(Balanced Scorecard, BSC)관점의 정보 보호 투자 전략과 성과에 대한 인과관계를 분석하고자 한다. 따라서 기존 정보보호 투자효과 분석의 선행연구를 중심으로 핵심성공요인과 측정지표를 도출하고, 관련 기업 및 조직을 대상으로 설문조사를 통해 수집된 자료를 구조방정식모형(Structural Equation Model, SEM) 분석기법을 활용하여 실증분석 하고자 한다.

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Testing for Measurement Invariance of Fashion Brand Equity (패션브랜드 자산 측정모델의 등치테스트에 관한 연구)

  • Kim Haejung;Lim Sook Ja;Crutsinger Christy;Knight Dee
    • Journal of the Korean Society of Clothing and Textiles
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    • v.28 no.12 s.138
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    • pp.1583-1595
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    • 2004
  • Simon and Sullivan(l993) estimated that clothing and textile related brand equity had the highest magnitude comparing any other industry category. It reflects that fashion brands reinforce the symbolic, social values and emotional characteristics being different from generic brands. Recently, Kim and Lim(2002) developed a fashion brand equity scale to measure a brand's psychometric properties. However, they suggested that additional psychometric tests were needed to compare the relative magnitude of each brand's equity. The purpose of this study was to recognize the psychometric constructs of fashion brand equity and validate Kim and Lim's fashion brand equity scale using the measurement invariance test of cross-group comparison. First, we identified the constructs of fashion brand equity using confirmatory factor analysis through structural equation modeling. Second, we compared the relative magnitude of two brands' equity using the measurement invariance test of multi-group simultaneous factor analysis. Data were collected at six major universities in Seoul, Korea. There were 696 usable surveys for data analysis. The results showed that fashion brand equity was comprised of 16 items representing six dimensions: customer-brand resonance, customer feeling, customer judgment, brand imagery, brand performance and brand awareness. Also, we could support the measurement invariance of two brands' equities by configural and metric invariance tests. There were significant differences in five constructs' mean values. The greatest difference was in customer feeling; the smallest, in customer judgment.

Design and Development of a Fleet Asset Management Web System for Autonomous Ship and Conventional Ships (자율운항선박과 재래형 선박에 적용 가능한 선대 자산관리 시스템 설계 및 웹 시스템 개발)

  • Eun-Joo Lee;Jae-Cheul Park;Hwa-Sup Jang
    • Journal of Navigation and Port Research
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    • v.48 no.4
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    • pp.327-334
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    • 2024
  • Amidst the burgeoning research on autonomous ships, there has been a marked increase in the development of new systems and equipment for these vessels. This study identifies specific assets and functional requirements essential for managing autonomous ships, and presents a system architecture applicable to conventional and autonomous vessels alike. The recommended fleet asset management system encompasses ship information, maintenance, crew, and operational management. Assets specific to autonomous ships include the MASS rating within ship information, advanced software and hardware for maintenance, and remote operators in the crew management. These asset functions are managed through separate, modular systems that permit easy attachment and detachment, hence ensuring compatibility with both traditional and autonomous ships. Moreover, the system is web-based which facilitates access through an internet environment without necessitating the installation of any program.

Development of Framework for Asset Management of Public Building (공공건축물의 자산관리 프레임워크 개발)

  • Cho, Sang-Ouk;Ko, Kyu-Jin;Hwang, Jeong-Ha;Lee, Chan-Sik
    • Journal of the Korea institute for structural maintenance and inspection
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    • v.19 no.2
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    • pp.133-142
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    • 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.

Management of Infrastructure(Road) Based On Asset Value (자산가치 기반의 교통인프라 유지관리)

  • Dong-Joo Kim;Woo-Seok Kim;Yong-Kang Lee;Hoon Yoo
    • Journal of the Korea institute for structural maintenance and inspection
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    • v.28 no.3
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    • pp.100-107
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    • 2024
  • Currently, in Korea, due to the rapid aging and deterioration of facilities, the minimum Maintenance Level and Performance Level' of facilities are required by the 'Facility Safety Act' or 'Infrastructure Management Act'. Since infrastructure assets have a long lifespan and the pattern of deterioration over time is complex, it is very difficult to maintain infrastructure as 'minimum maintenance state' or 'minimum performance state' by the current way of management. 'Asset Management' shall be performed not only by a technical perspective, but also by an accounting perspective such as cost and asset value. However, due to lack of awareness of 'asset management' among stakeholder, only technical perspective management is being carried out in practice. In order to effectively manage infrastructure assets, complex consideration of various asset value factors such as budget and service as well as safety and durability are required. In this paper, we presented a theory to evaluate and quantify the road network value for efficient asset management of the road network. We also presented a method of simulation to apply the theory presented in this paper. Through simulation and the results derived from this study, it is possible to specify the budget for the future national asset management, and to optimize the strategy for the management of old road facilities.

Development of Network Level Management System of Road Facilities Based on the Asset Management Concept (자산관리개념을 접목한 네트워크 방식의 도로시설물 유지관리시스템 개발)

  • Ji, Seung Gu;Seo, Jong Won
    • Journal of the Korea institute for structural maintenance and inspection
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    • v.15 no.4
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    • pp.146-154
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    • 2011
  • Recently, the paradigm of social infrastructure investment has been changed from new construction to maintenance and management. As a consequence, the management and maintenance system of existing highway facilities needed an innovation involving the concept of asset management. This paper discusses the new facility management system suitable to local highway agencies. The new system incorporates asset management concept so that it can analyze the network level facility management solution and it can also improve the budget efficiency for local government. This paper also presents systematic method to integrate various facilities for management system.