• Title/Summary/Keyword: 자산충분성

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Reviewing Classification Scheme of Timber Assets for the National Accounting in Korea (국부통계 산출을 위한 입목자산 분류기준의 정립)

  • Chong, Se Kyung;Kim, Young-Hwan
    • Journal of Korean Society of Forest Science
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    • v.96 no.6
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    • pp.724-729
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    • 2007
  • Due to the low productivity in timber harvesting, economic values of forest resources have been rarely validated in Korea. Since the Korea Forest Service provided a statistic of the timber assets for the survey of the 4th National Accounting (1998), no more statistics or measurements have been provided. Further, it becomes an issue that there is no clear standard to classify timber assets into produced or non-produced assets. In this research, we intended to provide a reasonable standard that enables one to classify timber assets either in produced or non-produced assets. For this purpose, articles in the '1993 System of National Accounts (SNA)', which presented definitions and scopes of biological assets, were scanned. The articles related to timber assets in the Korean version of SNA were compared with those in the original version of SNA that were proposed by UN. The results show that the Korean version of SNA seems to have much emphasis on natural occurrence or plantation for the classification standard, while its original version rather focus on the existence of direct control, responsibility, and management by institutional units. According to the original version of SNA, naturally occurring assets, which were basically classified into non-produced assets, were treated as being cultivated and classified into the produced asset when they (or their growth) were under the direct control, responsibility, and management of institutional units. Therefore, a guidance was presented to renew the Korean version of SNA and to innovate the classification standards for timber assets.

An Approach to Managing Requirements as a Core Asset in Software Product-Line (소프트웨어 프로덕트 라인에서 핵심 자산으로서 요구사항을 관리하는 방법)

  • 문미경;염근혁
    • Journal of KIISE:Software and Applications
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    • v.31 no.8
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    • pp.1010-1026
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    • 2004
  • The goal of product line engineering is to support the systematic development of a set of similar software systems by understanding and controlling their common and distinguishing characteristics. The product line engineering is a process that develops reusable core assets and develops a set of software-intensive systems from a common set of core assets in a prescribed way. Currently, many software development technologies are accomplished in context of product line. However, much of the product line engineering research have focused on the reuse of work products relating to the software's architecture, detail design, and code. The product lines fulfill the promise of tailor-made systems built specifically for the needs of particular customers or customer groups. In particular, commonality and variability play central roles in the all product line development processes. These must be treated already during the requirement analysis phase. Requirements in product line engineering are basis of software development just like as traditional system development engineering, and basis of deciding other core assets' property - commonalities and variabilities. However, it is difficult to elicit, analyze and manage correct requirements. Therefore, it is necessary to develop systematic methods which can develop and manage requirement as core asset, which can be stable in anticipative change and can be well adapted to unpredictable change. In this paper, we suggest a method of managing requirements as core asset in product line. Through this method, the reuse of domain requirements can be enhanced. As a result, the cost and time of software development can be reduced and the productivity can be increased.

Correction of Latent Errors in Pavement Deterioration Data using Statistical Methods (통계기법을 활용한 포장파손자료의 잠재오차 보정)

  • Han, Daeseok;Do, Myungsik
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.32 no.6D
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    • pp.587-598
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    • 2012
  • Successful implementation of infrastructure asset management system can be started with rich and reliable data. However, measurement errors in the data have always existed in the real world caused for many unknown reasons. It disturbs maintenance activities of agencies, and makes negative effects to reliability of research results on forecasting deterioration process and life cycle cost. Above all, it makes a contradiction that road agencies cannot believe their inspection data surveyed by their hands. It is particularly serious in the road pavement management field. Although road agencies are well recognized the fact, inspecting without measurement error would be a great challenge. Considering the facts, this paper aimed to suggest statistical error processing methods to correct latent error included in pavement surface inspection data. As alternatives, this paper suggested two methods based on probability distribution to consider structure of error and reliability of the data. The suggested methods were empirically tested by using pavement inspection data from Korean National Highway. As the result, this paper confirmed that conventional error processing that just removes only visible errors is not enough to cover uncertainty in pavement deterioration process. The suggested methods would be useful for improving reliability of analysis results required for road infrastructure asset management.

토빈 Q와 대체적(代替的) 성과측정변수(成果測定變數)와의 관계(關係)

  • Kim, Woo-Taek;Jang, Dae-Hong;Kim, Gyeong-Su;Park, Sang-Su
    • The Korean Journal of Financial Management
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    • v.13 no.1
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    • pp.185-202
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    • 1996
  • 기업의 경제적 성과측정 또는 경제적 척도로서 토빈의 Q는 가치에 대해 산출된 경제적 가치를 계산함으로써 이론적인 경제적 효율성의 개념에 가장 근접한 개념으로 평가되고 있다. 그러나 정확한 계산이 어려운 토빈의 Q대신 실제로는 회계적 수익률, 주가 수익률 및 장부가격 대비 시장가치 비율(MB)등이 편의상 많이 사용되고 있다. 본 논문에서는 이러한 성과 측정 변수들간의 상관관계를 실증적으로 검증함으로써 이들 세 유형의 변수들이 토빈 Q의 대용적(代用的) 변수(變數)로서 신뢰성과 유용성이 있는지를 판정하고자 하였다. 연구 결과는 MB를 제외하고는 이들 변수들이나 또는 이들의 조합이 토빈 Q비율을 충분히 설명하기에는 너무 미흡하여 토빈 Q의 대용변수로서 경제적 효율성의 판단기준으로 사용될 경우에 그 신뢰성에 의문이 제기될 여지가 있음을 시사하고 있다. 특히, 회계적 수익률은 토빈 Q비율에 대한 설명력이 현저히 낮을 뿐 아니라, 이러한 결과는 수익률의 이동평균을 사용하거나, 연구개발비나 계열기업집단의 소속여부에 의해 잠재적인 무형자산의 영향을 반영할 수 있도록 수익률을 보완하여 사용하더라도 그 설명력이 크게 개선되지 않는 것으로 나타나고 있다.

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Estimating the Rumor Source by Rumor Centrality Based Query in Networks (네트워크에서 루머 중심성 기반 질의를 통한 루머의 근원 추정)

  • Choi, Jaeyoung
    • KIPS Transactions on Software and Data Engineering
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    • v.8 no.7
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    • pp.275-288
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    • 2019
  • In this paper, we consider a rumor source inference problem when sufficiently many nodes heard the rumor in the network. This is an important problem because information spread in networks is fast in many real-world phenomena such as diffusion of a new technology, computer virus/spam infection in the internet, and tweeting and retweeting of popular topics and some of this information is harmful to other nodes. This problem has been much studied, where it has been shown that the detection probability cannot be beyond 31% even for regular trees if the number of infected nodes is sufficiently large. Motivated by this, we study the impact of query that is asking some additional question to the candidate nodes of the source and propose budget assignment algorithms of a query when the network administrator has a finite budget. We perform various simulations for the proposed method and obtain the detection probability that outperforms to the existing prior works.

An Elicitation Approach of Measurement Indicator based an Product line Context (Product Line의 컨텍스트 기반 측정 지표 도출 방법)

  • Hwang Sun-Myung;Kim Jin-Sam
    • The KIPS Transactions:PartD
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    • v.13D no.4 s.107
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    • pp.583-592
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    • 2006
  • Software development based on product lines has been proved a promising technology that can drastically reduce cycle time and guarantee quality by strategically reusing quality core assets that belong to an organization. However, how to measure within a product line is different from how to measure within a single software project in that we have to consider the aspects of both core assets and projects that utilize the assets. Moreover, the performance aspects of overall project lines need to be considered within a product line context. Therefore, a systematic approach to measure the performance of product lines is essential to have consistent, repeatable and effective measures within a product line. This paper presents a context-based measurements elicitation approach for product lines that reflects the performance characteristics of product lines and the diversity of their application. The approach includes both detailed procedures and work products resulting from implementation of the procedures, along with their templates. To show the utility of the approach, this paper presents the elicited measurements, especially for technical management practices among product line practices. This paper also illustrated a real application case that adopt this approach. The systematic approach enables management attributes, i.e., measurements to be identified when we construct product lines or develop software product based on the product lines. The measurements will be effective in that they are derived in consideration of the application context and interests of stakeholders.

Influence of CSR Activities on Corporate Reputation Depending on Brand Equity (기업의 브랜드자산에 따른 CSR활동이 기업평판에 미치는 영향)

  • Yoon, Ki-chang
    • Journal of Venture Innovation
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    • v.1 no.2
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    • pp.13-34
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    • 2018
  • In this case, research has been conducted to verify that the purpose of establishing a reputation for establishing a reputation for identifying brand equity is research and investigation in the context of establishing a reputation for establishing a reputation, and conducting research on CSR activities that are essential to the essential activities of companies. The survey conducted a survey on behalf of the National Center for Adult Women and Girls and Girls ' Generation, using the final round of Section 305 to develop a series of findings, including the analysis of the feasibility analysis, feasibility analysis, reliability, correlation analysis, and factors analysis. A summary of the effects of research on corporate reputation on corporate reputation according to corporate CSR activities is as follows. 1st. Brand equity will have a positive effect on the Company's reputation. The hypothesis had a significant impact on brand recognition, brand loyalty, and perceived quality, but did not have significant impact on the brand image. 2st. Brand equity will have a positive effect on ethical responsibility. The hypothesis had a significant impact on brand recognition, brand loyalty, and perceived quality, but did not have significant impact on the brand image. 3st, the brand equity will have a positive effect on the benefit of the benevolent. The hypothesis had a significant impact on brand recognition, brand loyalty, and perceived quality, but did not have significant impact on the brand image. 4st, The theory that the influence of positive(+) will affect the company's reputation has a significant impact on both ethical and philanthropic factors. 5st. The ethical responsibility was found to have no effect on the usefulness of the brand between brand assets and corporate reputation. 6st. The philanthropic responsibility was partly attributable to the fact that there was a substitution between brand equity and corporate reputation. In sum, the company needs to prioritize its brand recognition before establishing its reputation, and the reason why it should be implemented is that the other elements of the brand equity should be evaluated with the presence of other elements of the brand equity, thereby ensuring continued compliance with continuous CSR activities. As a result, consumers expect to see the performance-based role of the company as a strategic and long-term perspective, as consumers want to see the CSR activity and the corporate reputation in a long-term manner, as opposed to the financial responsibility and legal responsibilities of the past, as opposed to the past.

비즈니스 프로세스 서술도구 비교 : 은행 자산건전성 평가업무를 중심으로

  • An, Hyeon-Seop;Kim, Yong-Jae;Ham, Yu-Geun
    • Proceedings of the Korea Society for Industrial Systems Conference
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    • 2008.10b
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    • pp.113-125
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    • 2008
  • In developing information systems, omissions and redundancies of user requirements are too frequent to increase development cost as they need to be remedied at later stages. In order to cope with this problem, various tools describing business processes have been proposed in the past and yet fewer attempts have been made to systematically and categorically evaluate performance of individual tools describing business processes. In this paper, we offer a general framework for appraising competing tools for describing business processes, including ERD, DFD, and Use Case Diagram in terms of ease of use, completeness, chance of having omissions, and. Based on a exemplary business From the measures proposed in this paper for comparing descriptive tools, ERD turns out to stand out over other often-used methodologies. Despite its problem with poor readability, ERD proves to offer relatively higher expressive power and ease of use. Being supplemented by well-formed job descriptions, ERD would remain a better choice in developing business information systems.

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A Metric-based Methodfor Evaluating Product Line Architecture (프로덕트라인 아키텍처의 정량성 평가 기법)

  • Chang Soo-Ho;La Hyun-Jung;Kim Soo-Dong
    • Journal of KIISE:Software and Applications
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    • v.33 no.5
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    • pp.449-459
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    • 2006
  • Product Line Engineering (PLE) has been widely accepted as a representative software reuse methodology by using core assets. As a key element of core assets, product line architecture (PLA) should be generic to a set of applications in the product line (PL). However, the difference between PLA and single system architecture has not been treated well enough, so evaluating PLA still remains as one of the difficult tasks in PLE. In this paper, we identify two intrinsic but overlooked issues in PLA; variability propagation chain and conflicts between architectural elements. And, we present a metric-based methodto evaluate PLA from the perspective of the two issues. We believe that the two issues in PLA and the evaluation method would make designing high-quality PLA more feasible and effective.

부도시의 시장반응과 후속 기업재건 여부와의 관계

  • Park, Ju-Cheol;Lee, Nam-U
    • The Korean Journal of Financial Studies
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    • v.11 no.1
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    • pp.217-242
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    • 2005
  • 본 연구에서는 부도기업의 부도 후 회생여부와 부도발생시의 주식시장의 반응과의 관계를 조사하였다. 즉 증권시장이 부도기업의 사후적인 회생 또는 회생실패에 대한 통찰력을 부도시에 이미 갖고 있는지를 부도처리시의 주가반응을 분석함으로써 검정하고자 하는 것이다. 이를 위하여 외환위기 후 상장기업의 부도가 빈발하였던 1998년에서 2000년 사이에 부도가 발생한 상장회사 55개 기업을 대상으로 후에 회생한 기업(31개기업)과 그렇지 못한 기업(24개 기업)을 구분하여 후에 회생한 기업의 부도시의 주가반응이 회생하지 못한 기업의 부도시의 주가반응보다 덜 부정적이었는지를 검정하였다. 실증분석 결과 부도기업 중 후에 회생한 기업(31개기업)의 분석기간 ($-10{\sim}+10$)중 평균초과수익률과 누적평균초과수익률이 비회생기업(24개기업)의 그것에 대하여 유의한 (+)의 차이가 나타나지 않았다. 또한 부도기업의 누적초과수익률을 종속변수로 하고 회생여부를 나타내는 더미변수, 전년도감사의견이 적정의견인지의 여부, 부채비율, 총자산(억원) 자연 로그값, 사전적 폭로정보 대용변수로서의 지난 1년간 주가반응을 의미하는 (-230, -11)윈도우 누적초과수익률을 독립변수로 하여 다중회귀분석을 실시하였으나 부도후 회생여부를 나타내는 더미변수의 회귀계수는 유의적이지 않았다. 따라서 초과수익률 차이분석결과 회생기업의 부도시의 주가반응이 비회생기업의 그것에 비하여 유의한 (+)의 차이가 없고, 또한 회귀분석 결과 부도시의 초과수익률과 부도후 회생여부는 유의한 관계가 없으므로 부도처리시의 주가반응에서 후에 회생하는 기업이 그렇지 않은 기업보다 덜 부정적일 것이다라는 연구가설은 기각된다.등에 대한 평가기준의 재정립이 강구되어야 할 것이다.한 변동성에서 큰 위험프리미엄이라는 연결고리를 거쳐 코리아 디스카운트라는 현상으로 귀착되는 현상에 주목하고 있는 본 연구의 결과가 실무에서 유용하게 사용됨은 물론이요 또한 본 연구의 방법론 자체가 매우 정교하고 포괄적이어서 금융시계열을 포함한 다른 여러 분야에 크게 응용될 수 있는 외부효과도 기대된다.R 효과는 전통적 의미의 일반적으로 낮은 PER종목이 초과수익률을 내는 것이 아니라, 기업규모가 크더라도 그 기업의 개별특성을 고려했을 때 이와 비교해 상대적으로 PER가 낮은 종목에 투자하면 초과수익을 낼 수 있음을 의미한다. 발견하였다.적 일정하게 하는 소비행동을 목표로 삼고 소비와 투자에 대한 의사결정을 내리고 있음이 실증분석을 통하여 밝혀졌다. 투자자들은 무위험 자산과 위험성 자산을 동시에 고려하여 포트폴리오를 구성하는 투자활동을 행동에 옮기고 있다.서, Loser포트폴리오를 매수보유하는 반전거래전략이 Winner포트폴리오를 매수보유하는 계속거래전략보다 적합한 전략임을 알 수 있었다. 다섯째, Loser포트폴리오와 Winner포트폴리오를 각각 투자대상종목으로써 매수보유한 반전거래전략과 계속거래 전략에 대한 유용성을 비교검증한 Loser포트폴리오와 Winner포트폴리오 각각의 1개월 평균초과수익률에 의하면, 반전거래전략의 Loser포트폴리오가 계속거래전략의 Winner포트폴리오보다 약 5배정도의 높은 1개월 평균초과수익률을 실현하였고, 반전거래전략의 유용성을 충분히 발휘하기 위하여 장단기의 투자기간을 설정할 경우에 6개월에서 36개월로 이동함에 따라 6개월부터 24개월까지는 초과수익률이 상승하지만, 이후로는 감소하므로, 반전거래전략을

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