• The Journal of Information Technology and Database
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• v.8 no.2
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• pp.115-135
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• 2001

The objective of this paper is to develop a knowledge assets measurement model in Korea. There are relatively many researches on measuring knowledge assets of an organization. These previous researches, however, lack of comprehensive view of knowledge management and view of Korean organizational culture. We surveyed and analyzed previous researches, and found common factors to measure knowledge assets. We developed an updated version of knowledge assets index. The developed model has been validated for its fitness with real data of Korean companies. The result of this research can be used as a measurement tool for knowledge assets of public institutions as well as private companies.

• Health Policy and Management
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• v.20 no.3
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• pp.123-137
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• 2010

The main purpose of this article is for deriving functions related to the prediction of the closure of the hospitals, and finding out how the discriminant functions affect the closure of the hospitals. Empirical data were collected from 3 years financial statements of 41 private hospitals closed down from 2000 till 2006 and 62 private hospitals in business till now. As a result, the functions related to the prediction of the closure of the private hospital are 4 indices: Return on Assets, Operating Margin, Normal Profit Total Assets, Interest expenses to Total borrowings and bonds payable. From these discriminant functions predicting the closure, I found that the profitability indices - Return on Assets, Operating Margin, Normal Profit Total Assets - are the significant affecting factors. The discriminant functions predicting the closure of the group of the hospitals, 3 years before the closure were Normal Profit to Gross Revenues, Total borrowings and bonds payable to total assets, Total Assets Turnover, Total borrowings and bonds payable to Revenues, Interest expenses to Total borrowings and bonds payable and among them Normal Profit to Gross Revenues, Total borrowings and bonds payable to total assets, Total Assets Turnover, Total borrowings and bonds payable to Revenues are the significant affecting factors. However 2 years before the closure, the discriminant functions predicting the closure of the hospital were Interest expenses to Total borrowings and bonds payable and it was the significant affecting factor. And, one year before the closure, the discriminant functions predicting the closure were Total Assets Turnover, Fixed Assets Turnover, Growth Rate of Total Assets, Growth Rate of Revenues, Interest expenses to Revenues, Interest expenses to Total borrowings and bonds payable. Among them, Total Assets Turnover, Growth Rate of Revenues, Interest expenses to Revenues were the significant affecting factors.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.635-645
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• 2020

This research was conducted to achieve several objectives and focus research was based on financial behavior theory and prospect theory as grounded theory e.g., investigate the financial decision-making behavior between financial and real assets investment, and confirm the relationship existing between herding behavior and overconfidence factors to the level of loss and regret aversion, and financial literacy into real assets investment decisions. The study used 220 real estate auction respondents as investor samples at the State Assets and Auction Service Office Makassar, South Sulawesi, Indonesia. Data was collected through the use of a questionnaire consisting of 23 questions to measure the variables. Moreover, the research data passed through several feasibility tests like the inner and outer modeling by Partial Least Square - Structural equation model (PLS-SEM) while the hypotheses formulated were also tested to determine the magnitude of the variable relationship. Through the use of the direct and intervening test, loss and regret aversion variables have a positive and significant effect while financial literacy variables have no significant effect. There is a slight difference in the decision-making process for real assets and financial assets investors. Investment decision making behavior in the financial assets sector requires less complicated decisions compared to the decisions related to real assets investments.

• Journal of the Korea Society of Computer and Information
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• v.28 no.7
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• pp.131-143
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• 2023

In the future knowledge society, the importance of business data is expected to increase, and it is recognized as a raw material for companies to manufacture product or develop service. As the importance of data increases, methods to calculate the economic value of database assets is being studied. There are many studies to evaluate the value of database assets, but the characteristics of database assets are not fully reflected. In this study, we classified database assets into revenue-type, non-revenue-type, and public-type database assets by considering the characteristics of database assets. In addition, focusing on the fact that revenue-type database assets can be valued similarly to existing technology valuation, we developed a method for calculating the life of database assets that includes risk-adjusted discount rate.

• Journal of Digital Convergence
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• v.12 no.6
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• pp.625-635
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• 2014

The purposes of the study is to examine the relationship between developmental assets, stress and risk behaviors of university students. The subject of the study is 1023 university students. Questionnaire organized by scales of developmental assets, stress and risk behaviors was used. The major findings were as follows; First, internal assets made direct effects on stress and risk behaviors. External assets made direct effects on stress. Second, mediating effects of stress were statistically significant in relations between developmental assets and risk behaviors. External assets were complete mediating effects by making effects indirectly on risk behaviors through the stress. Internal assets showed partial mediating effects.

• Korean Journal of Health Education and Promotion
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• v.22 no.4
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• pp.137-154
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• 2005

Objectives: This study aims to examine the positive effects of developmental assets on the prevention of health risk behaviors among Korean adolescents. The framework of developmental assets was introduced as building blocks for healthy child and adolescent development by Benson and his colleagues. These assets represent positive external environmental factors and internal personal qualities which strongly influence the quality of life of adolescents. Methods: In 2001, we administered self-reported questionnaires to 3,739 girls and boys in grade 9 at eight schools in two cities, Chinju and Suwon in South Korea. The data was compiled into a 'Korean Youth Health Related Behaviors and Developmental Assets Survey' and then analyzed Youth health risk behaviors, which we measured in terms of their frequency, included tobacco, alcohol, and substance use, sexual intercourse, anti-social behaviors, violence, feelings of social isolation at school, depression or attempted suicide, absenteeism from school, gambling. Results: Overall, with respect to developmental assets, the Korean adolescents surveyed only 12.6 of the 40 assets, and 88 percent of adolescents had 20 or fewer of the assets. Based on their number of developmental assets(DA), adolescents were categorized into four groups: Group I(DA 0-10): Group II(DA 11-20): Group III(DA 21-30): Group IV(DA 31-40). We examined the differences in the frequency of each health risk behavior across the four groups, Group I-IV, and found that the frequency of most health risk behaviors decreased as the number of developmental assets increased. Conclusion: We therefore concluded that in order to make effective approaches for the prevention of health risk behaviors among adolescents, we should consider and develop more comprehensive and adolescents-based policy and programs to promote various aspects of adolescents' health and quality of life.

• Proceedings of the Safety Management and Science Conference
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• 2008.04a
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• pp.47-51
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• 2008

Recently, the development of technology has been rapidly proceeding with information technology in various fields. Due to their abstract properties, proper evaluation of intangible assets is very difficult compared to evaluation of tangible assets. Intangible assets are knowledge, technology, and design etc. In general there are two approaches to evaluate the intangible assets such as qualitative and quantitative approach. The qualitative approach contains scoring approach, profile approach, checklist approach, and quantitative approach. Quantitative approach contains cost approach, market approach, income approach, and real-option approach. As an initial step for evaluation of safe work environments, this study compares and analyzes evaluation methods of intangible assets.

• 한국방재학회:학술대회논문집
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• 2008.02a
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• pp.29-32
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• 2008

Cultural assets are subject to general elements of deterioration due to aging of materials and surrounding conditions over time and these elements do not influence structural safety. However, wood cracking(penetrative), disparity of joints, deformation of structure, damage by insects and ground subsidence as the elements of structural deterioration as well as slanting of building structure caused by composite elements exert serious impact on safety of cultural assets. Therefore, repair must be administered by deciding the appropriate time and investigating the status. However, there are no grounds for making such decisions because investigative data on cultural assets have not been organized analyzed and the results of investigation have not been established as database. There is also lack of objectified bases. Therefore, this study aimed to investigate organize elements of structural deterioration with reference to cultural assets of building structures in Seoul so that to use the results found as the basic data for preservation of cultural assets.

• KDI Journal of Economic Policy
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• v.40 no.2
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• pp.53-73
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• 2018

Using an overlapping generations model, this paper examines tax policy effects across generations. The model incorporates housing assets separately from capital assets and includes taxes on labor income, capital income, consumption and housing assets. Tax reforms for each tax rate have different effects on tax burdens across generations and the overall efficiency of the economy, leading to different welfare costs for generations. Specifically, raising housing property taxes results in the smallest welfare loss by future generations, as in the model it does not hurt economic efficiency and the tax burden increases mainly for the elderly, who have accumulated housing assets in preparation for retirement.

• Journal of Arbitration Studies
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• v.33 no.3
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• pp.69-93
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• 2023

For many people, the digital domain is becoming as important as the real world. The virtual environment is no longer just a place for entertainment and leisure. Blockchain transactions are serious business. Digital assets are seen as investments, with as much real value as physical assets. Does the law protect rights in digital assets, such as cryptocurrencies and NFTs? This article discusses recent case law that expands the common law concept of property to digital assets.