• Korea Real Estate Review
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• v.27 no.3
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• pp.23-40
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• 2017

This study examined the motive and incentive for the disposal and purchase of corporate real estate assets based on the various firm characteristics. It was empirically found that firms with a higher leverage ratio, lower cash holdings, and lower sales growth are more likely to dispose of their real estate assets. This implies that financial constraints, internal reserves, and growth opportunities are important factors affecting the corporate decisions regarding the disposal of real estate assets. Meanwhile, it was found that firms with a lower leverage ratio have a higher probability of purchasing real estate assets, suggesting that a stable financial structure enables firms to acquire more of such assets. Using the transaction amount of corporate real estate assets, consistent results were found. While varied opinions on the utilization of corporate real estate assets have been raised, this study broadened the understanding of such by performing rigorous analyses. The result of this study would have practical implications in terms of the introduction of regulations or the establishment of business strategies related to corporate real estate assets.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.9
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• pp.480-486
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• 2020

The National Registered Cultural Heritage no. 377, 'The Eclectic-style House in Daeheung-dong, Daejeon', was relocated in 2013, even though it was privately owned. The relocation of National Registered Cultural Heritage through an urban redevelopment project is rare because the restriction of the preservation of a cultural asset is relatively tolerated. For the sake of profit in a redevelopment project, a privately owned Registered Cultural Heritage is likely to be demolished with no laws to prevent it. This study researched the history of the heritage and the procedure of the relocation process. Based on the research, the study intends to clarify the relationship between the economic and legislative conditions with the result of the National Registered Cultural Heritage relocation in general. The failure of the successful relocation of the National Registered Cultural Heritage in redevelopment projects is caused mainly by a change of ownership, which is generally from personal to anonymous associations. Based on the condition, this study maintained the Cultural Heritage's redefinition as a public asset and proposed phased amendments in each major procedure of a redevelopment project for the successful preservation and reuse of National Registered Cultural Heritage.

• The Korean Journal of Archival Studies
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• no.73
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• pp.47-79
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• 2022

NFT is literally a 'non-fungible token', a digital file that records specific virtual assets on a blockchain. Events such as ownership of the asset and transaction history are recorded on the blockchain through the token transaction, so counterfeiting and falsification are impossible. Therefore, NFT is used as a tool that can uniquely represent a specific virtual asset. The main purpose of this paper is to examine the characteristics of NFT from a records management point of view and to find ways to use them, and focuses on digital records that have the characteristics of assets as digital works. For this purpose, we first examine the basic concept of NFT and the principle of ownership and proof of value as an asset for digital works. In addition, it was confirmed how the advantages of NFT were applied through NFT use cases in various fields, and in particular, areas related to audio-visual records such as art, music, sports, and fashion were focused on. Furthermore, by comparing the characteristics of digital records with those of NFT, factors applicable to electronic records were identified. Finally, the types of digital records that are expected to be effective in the application of NFT were identified, and the possibility of their use and discussion points for introduction in records management are presented.

• 정보화사회
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• s.118
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• pp.15-17
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• 1997

2000년 문제의 특징은 문제의 정체는 확실히 모두 알고 있고, 기술적으로도 또한 어려운 것이 아니다. 시간이 한정되어 있고, 스케쥴의 지연이나 연기가 허용되지 않고, 2000년이 되기 이전에도 문제가 발생할 소지가 있다. 이는 정보시스템만의 문제가 아니고 전 어플리케이션 자산에 대해 대응할 필요가 있다. 현재 문제없이 가동되고 있는 어플리케이션도 확인이 필요하고, 확인 테스트가 꼭 필요하다.

• Proceedings of the Korea Technology Innovation Society Conference
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• 2016.10a
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• pp.131-138
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• 2016

• The Journal of the Korea Contents Association
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• v.16 no.3
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• pp.676-693
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• 2016

Although the methodology and models to assess the economic value of technology assets such as patents are being presented in various ways, there does not exist a structured assessment model which enables to objectively assess a database property's value, and thus there is a need to enhance the application feasibility of practical purposes such as licensing of DB assets, commercialization transfer, security, etc., through the establishment of the valuation model and the life-cycle decision logic. In this study, during the valuation process of DB assets, the size of customer demand group expected and the amount of demand, the size and importance of data sets, the approximate degree of database' contribution to the sales performance of a company, the life-cycle of database assets, etc. will be analyzed whether they are appropriate as input variables or not. As for most of DB assets, due to irregular updates there are hardly cases their life-cycle expires, and thus software package's persisting period, ie. 5 years, is often considered the standard. We herein propose the life-cycle estimation logic and valuation models of DB assets based on the concept of half life for DB usage frequency under the condition that DB assets' value decays and there occurs no data update over time.

• Korean Business Review
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• v.11
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• pp.319-341
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• 1998

Transfer pricing is a process for determining the prices of products, technology and services among affiliated companies. Although taxation problems arising from international investment are not now, they have become more important in recent years as a consequence of the growing internationalization of economic activities. So, trans pricing to shift their income and expenses from one country to another has made it difficult for tax administrations to impose tax collectly. Our government also applies arm' length methods to decide equitable tax. In the case of intangibles, because of the characteristics of the market, it is not easy to find the comparable uncontrolled transactions and it is almost impossible to apply cost=plus method or resale price method. This paper treats these problem, examining U.S. regulations and OECD guidelines and analysing the practice of transactions and the application of other methods.

• Journal of Digital Convergence
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• v.12 no.3
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• pp.201-210
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• 2014

Recently, the more complicated with the elements made of information system, the more dangerous in migration them. So it is need to accomplish information system migration systematically. According to the movement of public institution, a large scale of information system migration is in processing and will be made. In this paper, I would like to suggest the use of migration solution in order to speed & effect information system migration process. This will be provided the pursuit function of information system movement, movement location pursuit in real time, monitoring function through the situation room, separation migration possibility on the basis of business attribute. Therefore, if you use the suggested solution, it will be decreased trial and error & minimized the movement time.

• Sijohaknonchong
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• v.30
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• pp.219-240
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• 2009

Jasan An Whak did research on the essence of Sijo to show that Sijo has some features as a literature. I tried to show the formation process of Sijo theory in 1930s through Jasan's Sijo theory. As a preparatory step for it, I introduced Jasan's Sijo theory released in early 1930s and examined the characteristic aspects of it. Jasan recognized a literature as a directing post that reveals the history of our national spirit. He thought a literature as a foundation for satisfying new age. Also, he recognized the essence of a literature as a emotional expression. He emphasized that a new literature in Joseon age should have not only particularity of Joseon literature but also universality of modern literature. Jasan studied style of Sijo. Because he was at the time of modernization, he used the term, 'style', instead of 'poongkyeok', which had used before modern time. He tried to show linguistic artistry of Sijo through the series of his works about the style of Sijo. Jasan tried to find formal beauty of Sijo in the aspect of rhythm instead of rhyme. And he claimed that poetic words can be lengthened or shortened to be harmonious with the melody of Sijo. In other words, it is possible to change the words of Sijo for harmonizing with a tune. Jasan recognized that the words of Sijo have a musical function as well as a semantic function.

• 한국IT서비스학회:학술대회논문집
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• 2006.11a
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• pp.261-270
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• 2006

The present study analyzes the social equilibrium of wireless internet platform market before and after the adoption of WIPI(Wireless Internet Platform for Interoperability). When market prevails operator ownership, as opposed to manufacturer ownership, with heterogenous platforms becomes a more likely and desirable solution. After the adoption of WIPI, social equilibrium is achieved only if operators perceive that the cost reduction and the interoperability effects from investing in WIPI fully offset the appropriation effect from investing in heterogenous platforms.