• Journal of Applied Tourism Food and Beverage Management and Research
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• v.15 no.1
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• pp.81-97
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• 2004

The purpose of this study is to suggest management information through the analysis of relationships between financial characteristics and financial performance to the owners and managers of super deluxe hotels in Korea. The data of super deluxe hotels were collected by the electronic F/S announcement system. Forty-two hotels, which have financial statements for the previous three consecutive years were chosen as the sample of analysis. Return on total assets and times interest earned, asset turnover, current ratio of the super deluxe hotels are correlated. Return on total assets and asset turnover, sales growth rate, times interest earned are also correlated. And productivity and asset turnover of chain hotels are correlated. Based on this study, it can be concluded that chain hotels are maily correlated with growth ratio and activity ratio. Otherwise non-chain hotels are mainly correlated with current ratio and safety ratio.

• Asia pacific journal of information systems
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• v.5 no.1
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• pp.112-128
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• 1995

The information system control includes organizational structure, control mechanism, and management tools which contribute to accomplish the goals of information system: asset safeguarding, data integrity, effectiveness, and efficiency. Information system audit is the process to evaluate whether the information system accomplishs the goals. Information system auditor examine the reliability of information system control and suggest recommendations to improve the information system control. Both information system control and information system audit activities contribute to prevent and detect the computer crime for the organization. This paper proposes a causal model of information system control/audit and the perceived risk of computer crime, and tests the model using a survey on 38 financial institutions in Korea. Statistical results show that information system control and audit significantly reduce the computer crime risk perceived by the user group. The general control has a stronger impact than the application control. In addition, it turns out that the greater the deviation between the importance and the actual level of information system control is, the higher the perceived risk of computer crime is.

• Journal of Advanced Navigation Technology
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• v.12 no.6
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• pp.673-680
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• 2008

Multimedia system security can be categorized into groups such as protection of multimedia asset itself and protection of multimedia systems which can process multimedia asset. Divided consideration for these two factors will not hurt the importance of security management. In this paper, managing practices for keeping security level of multimedia systems are induced and categorized.

• Journal of Korean Society of Disaster and Security
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• v.5 no.1
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• pp.43-47
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• 2012

The asset management of infra facilities is a total framework for finally supporting a safe and comfortable service, which includes functions of supporting evaluation of condition and performance of infrastructures, making the decision method of repair or rehabilitation of deteriorated facilities, and lengthening the life cycle of structure through the decision of adequate cost and time of repair or reinforcement. In the range of the asset management, organization, human, the target, and information & data of company are included. Therefore, in this paper, appling the method of asset management analysis to the infra structures, the process of the risk assesment using BRE (Business Risk Exposure) and the basis of consisting ORDM (Optimized Renewal Decision-Making) are expressed.

• Korea Journal of Hospital Management
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• v.11 no.3
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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.

• Proceedings of the Korean Society of Computer Information Conference
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• 2013.01a
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• pp.31-32
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• 2013

기업에서 사용하고 있는 업무 및 개발용 컴퓨터상에 비인가 불법 소프트웨어를 무단히 설치하여 불법적으로 사용하는 것은 컴퓨터에서 발생하는 각종 오류의 원인이 되고 있으며 또한 해당 소프트웨어에 대한 저작권 침해를 발생시킨다. 따라서 본 논문에서는 네트워크를 통해 사내 여러 PC에서 설치 및 운영되는 소프트웨어들을 관리해주는 사내 소프트웨어 자산관리 시스템을 제안한다. 본 시스템에서는 사내 중앙 서버에 데이터베이스를 두어 보유하고 있는 각종 소프트웨어에 대한 라이센스를 관리한다. 사내 각 PC에서는 소프트웨어들에 대한 사용시 서버에게 사용허가 요청을 하게 되며 서버는 라이센스 수 초과여부, 컴퓨터 동시 사용 대수 제한, 사용 기간 제한 등의 설정확인을 통해 사용허가 요청에 응답하게 된다. 이러한 사용허가는 각 소프트웨어의 설치시뿐만 아니라 사용시에도 이루어져서 라이센스 유효기간의 경과 및 정책변경에 따라 신속하게 반영, 관리되어질 수 있다.

• Management & Information Systems Review
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• v.28 no.3
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• pp.1-23
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• 2009

Prior bankruptcy studies have established that bankrupt firm's pre-filing financial ratios are different from those of healthy firms or of randomly selected going concerns. However, they may not be sufficiently different from the financial ratios of other firms in financial distress to allow the development of a ratio-based model that predicts bankruptcy with reasonable accuracy. As the result, in the multiple discriminant model, independent variables divided firms into bankrupt firms and healthy firms are retained earnings to total asset, receivable turnover, net income to sales, financial expenses, inventory turnover, owner's equity to total asset, cash flow to current liability, and current asset to current liability. Moreover four variables Retained earnings to total asset, net income to sales, total asset turnover, owner's equity to total asset indicate that these valuables classify bankrupt firms and distress firms. On the other hand, Owner's Equity to borrowed capital, Ordinary income to Net Sales, Operating Income to Total Asset, Total Asset Turnover and Inventory Turnover are selected to predict bankruptcy possibility in the Logistic regression model.

• Journal of the Korea Safety Management & Science
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• v.12 no.4
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• pp.1-11
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• 2010

The purpose of this study is, by recognizing that recently, as crimes using information and various adverse-effect phenomena such as hacking and virus occur frequently with rapid development of information network such as Internet in every field of industry, the range of security is widening to the field of industrial areas for preventing the leaking of industrial technology and protecting that technology as well as information security only limited to IT area, and by establishing common concept about industrial security through education on the industrial security at the point of increasing importance of industrial security, to prepare the base of comprehensive risk management system for protecting company's assets (physical factor, technical factor and managerial factor) safely from the random threats or attacks inside and outside the company through assessment of important assets of the company, evaluation of threats and weak points, and risk assessment by building industrial security management system in order to protect company's information assets and resources which are connected to the existence of the company safely from the threats or attacks from inside or outside the company and to spread stable business activities.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.33 no.3
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• pp.1203-1213
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• 2013

Governmental accounting system has changed from budgetary accounting on the basis of cash and bookkeeping by single entry to financial accounting on the basis of accrual and bookkeeping by double entry. In the context of this transition, infrastructure becomes considered an asset in accounting, and resulting accounting methods also take different approaches from conventional budgetary accounting. Financial accounting system defines expenditures into two categories, i.e. capital expenditure(CAPEX) and operational expenditure(OPEX), and stipulates that the expenditure shall be divided into those two categories before accounting. The construction and expansion of infrastructure must be considered a CAPEX because it means a sort of asset acquisition, but with regard to applications in practical accounting, it is actually challenging to judge whether any expenditure associated with maintenance works (including repair and service) during use of infrastructure acquired shall be considered CAPEX or OPEX. This paper suggested an asset management based accounting method for sewer maintenance expenditure. And it applied the method to actual accounting cases and analyzed them in comparison with conventional financial information. As a case study result, Sewer asset value of S city increased approximately 700 hundred won because sewer maintenance expenditure are classified between OPEX and CAPEX according to the proposed accounting method. It is expected that the proposed accounting method will contribute significantly to providing any proper sewer asset value information.

• Korean Journal of Construction Engineering and Management
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• v.20 no.2
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• pp.113-118
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• 2019

Recently, the maintenance concept of infrastructure has been changed from the stability management of the structure determined by the safety inspection of the existing facilities to the asset management related to evaluating and managing the performance of the facilities. For management of the property of the facilities, it is necessary to efficiently classify their information for the maintenance and service level of the facilities and to manage them. In the case of power plant facility, especially, it is a complex structure, which is constructed in a various component and detail. In this study, therefore, the components of power plant facility were classified into facilities, spaces, parts, and elements considering the type of integrated construction classification system in Korea. To reflect the deterioration rate of the facility in accordance with environmental conditions such as airborne salt and humidity etc., it was classified by adding direction, interior, and exterior condition of each component not to be considered in the existing classification system for its effective and systematic maintenance, since it is generally located in the coastal area due to the operation of the power generation structure. The classification system developed in this study can be used as fundamental data for development of the computer system for asset management of power plant facility.