• 융합정보논문지
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• 제8권5호
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• pp.101-106
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• 2018

자산을 등록 관리하기 위한 다양한 소프트웨어가 연구되고 있으며 이와 같은 소프트웨어 시스템을 평가하기 위한 방법은 주관적인 평가기준을 대상으로 이루어져왔다. 본 연구에서는 선행된 자산관리 시스템의 복잡도 측정으로부터 얻어진 복합자산을 평가하기 위한 평가모델을 제안하고자 한다. 아키텍처 자산의 복잡성을 측정하기 위해 논리적 복잡도를 측정하여 제공하는 척도를 이용하였으며, 아키텍처 자산의 속성 값을 표현하고 있는지를 평가하기 위한 방법을 사용 하였다. 소프트웨어 평가 표준인 SQuaRE Series의 ISO/IEC 25010 품질 모델 특성을 기반으로 자산데이터의 사용성을 평가하기 위한 부특성의 평가모델 기준을 구축하였다. 자산은 복합자산으로 구성되어 설계되었을 때 각 자산의 특성에 따라 가중치를 부여한 부특성의 선택적 평가를 적용하여 평가모델의 유연성을 확보하도록 하였다.

• 건축역사연구
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• 제21권2호
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• pp.37-52
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• 2012

This research has set up the fire fighting general index for Fire fighting of Crowded Wooden Building Cultural Asset which is composed of traditional wooden building instinct or complex. The results of this study are as follows. First, Fire fighting general index for crowded wooden building cultural asset, it is necessary to set fire fighting priority by considering fire risk and cultural asset characteristic and establish the system to cope with fire disaster in the most effective way by arranging facilities with restricted resource. Second, Fire risk is the index to draw fire and spread risk of cultural asset by applying index calculation processes such as fire load, burning velocity and ignition material spread characteristic to various aspects such as individual building and complex and combining their results. Cultural asset importance index consists of individual building evaluation, publicity security degree, area importance evaluation and historical landscape degree evaluation. Third, for each index combination process, weight of each index is drawn on the basis of AHP analysis result that is performed to the specialists of related fields. The formula to apply and combine it is prepared to apply the model to include meaning of each index and comparative importance degree.

• 한국주거학회논문집
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• 제27권3호
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• pp.47-58
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• 2016

The new paradigm of urban regeneration, would promote the comprehensive communal view. Therefore, the community role has become an important and necessary for regeneration of communities. It is necessary for urban regeneration which should be matched with the regional characteristics, to develop an evaluation framework that can objectively and accurately diagnose the status of community; so it can be an integrated prescription. A new alternative, asset-based approach may be an alternative to build the community based on opportunities and strengths, which focuses on community inside and things that community have. In this study, a community asset is defined as the tangible and intangible components in the community. A community asset evaluation system is developed through the content analysis related to previous studies of several researchers who investigated the asset-based approaches. Community assets are classified into seven types: human, social, cultural, natural, physical, economic, and political property. Each type is classified into components and establish as a framework with 3 levels in order to set the indicators which can be measured concretely.

• 대한원격탐사학회:학술대회논문집
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• 대한원격탐사학회 2007년도 Proceedings of ISRS 2007
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• pp.361-364
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• 2007

A small sized device with computing, communicating, sensing capability is changing our life. It will be deployed in the world and acquire a lot of data from the world. It is used for various applications such as military surveillance, environmental monitoring, structure health monitoring, building management, asset tracking, etc. In this paper we focus on USN middleware for asset tracking. A mobile asset is moving here and there within a specific area. The USN middleware tracks the mobile assets in real-time by using sensor nodes and notify their current positions to a user. To achieve the goal, the USN middleware provides some features related to the positions of mobile assets.. They are storing location data by using 3D indexing method, retrieving them by using spatio-temporal query, making trace of an asset, and retrieving the history data of an asset. In the paper, we developed USN middleware to adapt the requirements of asset tracking. It can help users increase the efficiency of their business related to mobile assets and make a valuable decision.

• 대한가정학회지
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• 제30권1호
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• pp.219-235
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• 1992

This study attempted to examine a theoretical framework which synthesizes risk attitude, type of investment management and investment behavior and to provide the specific investment strategy by analysing several variables which have effect upon the investment behavior. The results of this research were as follow : 1. Risk attitude had significant differences by the variabels such as age, sex, education, income and debt/asset ratio. Also the type of investment management was influenced significantly by the variables such as age, education, occupation, income, total asset, debt/asset ratio, achievement motivation and risk attitude. The ratio of risky asset holdings was affected by the variabels such as age, education, occupation, housing ownership, income, total asset, debt/asset ratio, achievement motivation, risk attitude and type of investment management. 2. Among several variables affecting the ratio of risky asset holding risk attitude, education, type of investment management, debt/asset ratio and achievement motivation had direct effect on it. Besides age had indirect effect through risk attitude and age, achievement motivation and risk attitude had indirect effect through the type of investment management. 3. The results of this study showed that causal relation between input, throughput and output can be applied to household's investment behavior and the concept of risk or risk attitude can be applied to other fields except household's investment. Also it could be attributed to provide the investment strategy for improving level of household's financial well-being.

• 아태비즈니스연구
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• 제14권1호
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• pp.1-19
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• 2023

Purpose - The purpose of this study was to examine the internal relevance between digital transformation, manipulation of asset evaluation and corporate M&A performance and further explores the impact path of manipulation of asset valuation on corporate M&A performance. Design/methodology/approach - This study based on the financial data of A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2013 to 2021. Findings - First, manipulation of asset evaluation is negatively correlated with M&A performance. Second, Digital transformation significantly weakens the negative correlation between manipulation of asset evaluation and corporate M&A performance. Third, The effectiveness of internal control plays a partially intermediary role in the process of manipulation of asset evaluation affecting M&A performance. Research implications or Originality - Enriching the existing literature on the subject, the study can also provide useful reference for improving the performance of corporate mergers and acquisitions, regulating asset valuation, promoting the digital transformation of enterprises and improving internal control mechanisms, with both theoretical and practical implications.

• 기술경영경제학회:학술대회논문집
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• 기술경영경제학회 1999년도 제15회 하계 학술발표회 논문집
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• pp.85-97
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• 1999

Being the new paradigm of "knowledge based economy", knowledge asset get to be the key to evaluate the firm's value. For a instance, Scandia firstly informed the intellectual capital report with its own financial statements in 1994. Some financial institutions have emphasized the roles of knowledge assets in the evaluating firm's value, too. But the concept of knowledge asset is so extensively defined that the result of evaluation is not as much reliable as financial statements. As previous studies examined the firm-specific cases, the sectoral pattern of knowledge asset has been ignored and it cause the difficulty in the empirical study. Moreover, the objectivity of study is ambiguous. Therefore, we regards knowledge asset as a technological knowledge asset. Which is related to R&D(research & development) and technology. Because this definition is more measurable than others and can play a frontier role in evaluating the knowledge asset. We extract the criteria related to the technological knowledge asset through the survey of 'Scandia' and other previous studies and add other criteria, which explain the Korean-specific environments. We gather data from "Technological Innovation"(STEPI, 1997, 1999) and "The bibliography of Korean R&D institutes"(KITA,1998) and "the survey of listed company"(Daewoo Securities, 1998. 1999). As the results of empirical study, the variables which explain the financial value of firms do not reflect the 'technological knowledge asset' well. It results from the factors as followings. Firstly, instead of stock price the proxy measurement related to 'knowledge asset' is needed. Secondly, the sample is biased to the large scale firms so we'll collect samples more broadly. Finally, the concept of 'technological knowledge asset' is too narrow to explain the value of firm. We expect the result of this empirical study gives contribution to the evaluation of firms' value more exactly.

• 한국지리정보학회지
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• 제5권3호
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• pp.55-67
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• 2002

자산관리 및 자산매핑은 공학, 산업, 경영 및 금융등 여러 분야에서 관심 있게 연구되고 실무에 활용되고 있지만 각기 다른 차원에서 해석되고 있다. 대부분 물리적, 자원적 그리고 디지털 자산에 대한 관리 및 운영 그리고 유지보수에 상당한 연구성과가 있지만, 개인, 가구 또는 사회가 근본적으로 필요로 하는 여러가지의 유형 및 무형자산에 대한 관리는 기존의 자산관리 개념으로는 한계가 있는 듯 싶다. 본 연구에서는 개념적 핵사드 자산모델 제시하고 자산증가, 감소 등 여러 변화를 설명할 수 있는 기하학적 표현을 시도하였다. 특히 물리적 및 자연적 자산이 가난을 벗어나게 할 수 있는 중요한 요소로 판단되어 3차원적 수치지도를 자산관리에 도입하고 또한 가난정보구축을 지원할 수 있는 새로운 접근의 자산기반 정보를 소개하였다.

• 한국병원경영학회지
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• 제11권3호
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• pp.1-18
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• 2006

The purpose of this study is to analyze the relationship between intangible asset items and company value by empirical research in the medical industry, which may enhance usefulness of the results of other empirical research on intangible asset and company value. In order to attain the purpose of this study, the stock price is taken as the independent variable and all of intangible asset items reported to a balance sheet except the development expenditures and other development expenditures, and advertisement expenses, ordinary research & development expenditures reported on the income statement are taken as the dependent variables. In the following, I carried out four meaningful results from the analysis. First, research hypothesis 1; Book value of intangible asset reported in balance sheet bears positive relationship with company value shows that development expenditures 1 variable gives positive association in a significant level while a group of \10,000-above-company shows no relationship with company value, the other group of below-\10,000-company supports a consistently significant association. All this considering, we have to keep in mind that lack of prudence may leads to wrong results when we try to analyze. Second, research hypothesis 2; Intangible asset and other intangible asset expenditures reported on the income statement gives positive effect on company value shows that R&D accounts variables give insignificance in a statistical level to all company, including entire group, \10,000-above and below consistently. These results testify that current accounting system is valid. Third, in the case of other intangible asset, it requires further examination of current KAS because statistical results show negatively significant value or insignificant value in a statistical level. That means the more intangible assets, the less company value or nothing. Last, in the case of advertisement expenditure variables of above-\10,000 and entire company shows insignificances in a statistical level consistently while below-\10,000-company shows significant result coherently. We should regard accounting information on the advertisement expenditures of \10,000-below-company with caution. The results of this study provide controversial points whether intangible asset items reported on B/S, excluding development expenditures, should be regarded as asset. To facilitate the utility of accounting information on intangible asset, it seems necessary to regard advertisement expenditures reported on I/S as asset accounts. There are further arguments on the way of dealing with intangible asset under KAS that might be considered.

• 한국정보과학회:학술대회논문집
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• 한국정보과학회 2003년도 가을 학술발표논문집 Vol.30 No.2 (2)
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• pp.382-384
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• 2003

재사용을 목적으로 하는 도메인 공학과 재사용을 통한 컴포넌트 기반 소프트웨어 개발에 있어 재사용 저장소는 필수적 요소이며 재사용의 대상도 다양하다. 그러나 기존의 컴포넌트 저장소들은 소프트웨어 개발 주기의 다양한 산출물들을 컴포넌트의 일부분으로써 종속적으로 다루고 있음으로 인해 요구사항 수집에서 구현에 이르는 전 단계에서 도메인 산출물들의 재사용을 지원하기에 부족하다. 또한 기존의 도메인 저장소들은 도메인 산출물들 간 연관성 정의와 도메인 공통성 및 다양성 속성에 대한 기술이 부족하다. 따라서 본 논문에서는 소프트웨어의 전 개발 주기에서 재사용될 수 있는 도메인 산출물의 의미 있는 단위인 도메인 Asset들을 그것과 연관된 다른 도메인 Asset들과 함께 제공하고, 도메인 Asset이 가지는 특성에 대한 기술을 통해 도메인 산출물들의 효과적인 재사용을 지원하는 도메인 Asset 저장소 개발 방안을 제시한다.