• 제목/요약/키워드: Assets

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EVALUATION OF ILLIQUID ASSETS

  • Koo, Hyeng-Keun
    • 재무관리논총
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    • 제3권2호
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    • pp.235-256
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    • 1996
  • This paper studies evaluation of illiquid assets by using a consumption and investment model. In particular, the paper defines the marginal values of illiquid assets and shows how optimal consumption and investment policies are related to the marginal values. The general results are illustrated by two concrete examples.

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지적자본의 정보유용성에 관한 연구 (A Study on Information Usefulness of Intellectual Capital)

  • 김진황
    • 한국정보시스템학회지:정보시스템연구
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    • 제9권1호
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    • pp.109-128
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    • 2000
  • This paper examined the significance of Intellectual Capital. In recent years the number of companies whose value lies largely with their intellectual capital has increased dramatically. Dr. Margaret Blair of the Brookings Institute reported a significant shift in the makeup of company assets. In 1978, her study showed that 80 pecent of the firms'value was associated with its tangible assets, with 20 pecent associated with its intangible assets. By 1998, only 30 pecent of the value of the firms studied was attributable to tangible assets while 70 pecent was associated with the value of their intangibles. This paper used the result of her study. This paper tested the correlation of enterprise value and intellectual capital, cash flow, net income and net assets. The results showed that the correlation of enterprise value and intellectual capital was most significant.

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A Representation Model for Reusable Assets To Support User Context

  • Hadji, Hend Ben;Choi, Ho-Jin
    • 한국정보과학회:학술대회논문집
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    • 한국정보과학회 2008년도 한국컴퓨터종합학술대회논문집 Vol.35 No.1 (A)
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    • pp.55-59
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    • 2008
  • In the field of software reuse, several methods for storage and retrieval of assets abound. However, these methods often find their limits; they fail to turn up the suitable reusable assets that satisfy the needs of a particular software system under development. Two problems are the root cause of this situation. One is the lack of accurate semantics for describing software assets. The other is the ignorance of the user query context. In such a context, this paper presents an XML-based asset representation model for describing all kinds of software asset that can be reused within software development process. The proposed model provides semantic metadata for describing assets oriented user context in order to build the foundation for semantic reasoning in the retrieval process.

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Antecedents of Acceptance of Social Networking Sites in Retail Franchise and Restaurant Businesses

  • Lee, Jung Wan;Kwag, Michael;Potluri, Rajasekhara Mouly
    • The Journal of Asian Finance, Economics and Business
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    • 제2권1호
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    • pp.29-36
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    • 2015
  • The paper examines the antecedents of acceptance of social networking sites in retail franchise and restaurant businesses. The success of retail franchise and restaurant business operators via social networking sites depends not only on organizational benefits but also on their behavioral intentions of using it. Three hundred and twenty four samples collected from South Korean retail franchise and restaurant employees are analyzed using factor analysis, structural equation model techniques and one-way analysis of variance. The results of the study identify the three constructs of organizational benefits, perceived tangible assets and perceived intangible assets as for important antecedents to accept social networking sites for their business use. Moreover, higher position employees tend to have more favorable perception of tangible assets and acceptance of social networking sites for their business use.

다수표적지역에 대한 공격 항공기 할당모형 (Assignment Model of Attack Aircraft for Multi-Target Area)

  • 노상기;하석태
    • 한국국방경영분석학회지
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    • 제17권1호
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    • pp.159-176
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    • 1991
  • The probability of target survival is the most important factor in the target assignment, Most of the studies about it have assumed the case of one target and ane weapon type. Therefore, they can not be applied to the real situation. In this paper. the quantity and type of enemy assets of the friendly force are considered simultaneously. Considered defense type is the coordinated defense with no impact point prediction. The objective function is to minimize the expected total survival value of targets which are scattered in the defense area. The rules of aircraft assignment are as follows : first, classify targets into several groups, each of those has the same desired damage level secondly. select the critical group which has the least survival value in accordance with the additional aircraft assignment, and finally. assign the same number of attack assets against each target in the critical group. In this paper, the attack assets, the escort assets, and the defense assets are considered. The model is useful to not only the simple aircraft assignment problem but also the complicated wargame models.

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도시주부의 "자산증식을 위한 행동"에 관한 연구 (Study on the Urban housewives' management behavior for the increase of their assets)

  • 강혜경
    • 대한가정학회지
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    • 제28권3호
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    • pp.87-103
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    • 1990
  • The purpose of this study is to provide basis data to understand the urban housewives' assets management behavior. The result can be summarized as follows: 1. The more urban housewives were educated, the more they were satisfied with methods of assets management. So it turned out that the educational improvement of husbands and wives brought forth the satisfaction of their lives. From this result, we can conclude that more improved education is essential to us. 2. Specifically, age is an important factor of the reasons of assets management. Among housewives below 40 years old. the preparation for purchasing durable goods and more leisure was the main reason for assets management. Among housewives from 40 to 50, the preparation for expenditures of education and marriage of their children was the main reason. Among housewives above 50, the preparation for their retirement was the main reason. As results, we can notice that they don't make a long-range plan positively but they usually prepare expenditures for their seasonable needs. So we have to emphasize on educating them to make a long-range plan.

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도시건축자산의 유형분류에 대한 연구 -대구시 서성로의 근대건축물을 중심으로- (A Study on the Type classification of Urban Architectural Assets - Focused on the Modern Architecture in Daegu Seosungro -)

  • 도현학
    • 한국농촌건축학회논문집
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    • 제17권1호
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    • pp.45-54
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    • 2015
  • This study is about the Type classification of architectural assets in Seosungro (one of the 4 Roads of Rampart in Junggu, Daegu), the main stronghold of Urban Regeneration projects according to the recent Urban Regeneration law. The purpose of this study is to suggest the basic data about Operation management method of Original Downtown modern buildings and valuable hanok, and Conservational Regeneration of Architectural property of Urban Environmental Improvement and Architectural assets. By researching, analysing the feature and classifying the type of the buildings in Seosungro, The type classified Conservation plan can be suggested. The Types of the Architectural assets will be the basic data of the application plan of modern buildings which is for the urban regeneration, and this can predict the quantity and the demand of the building for effective urban regeneration, and also can be an effective Urban regeneration policy data.

실물 옵션과 전략적 의사 결정 (Real Options and Strategic Decision Analysis)

  • 김기홍;오형식
    • 대한산업공학회지
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    • 제33권2호
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    • pp.221-226
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    • 2007
  • This paper suggests a valuation framework of investment project using the concept of real options. We show the valuation process of real assets using the risk-neutral pricing. Especially, we focus on the investment lag. Real assets have investment lag in general. The decision time and the payment time are not identical. So the investment lag should be considered when valuing real assets for reality. We provide the valuation process for real assets, including R&D project. The results of this paper can be used for the real assets valuation and strategic decision analysis.