• 산업경영시스템학회지
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• 제46권1호
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• pp.84-90
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• 2023

ASL estimation of public building is based on how appropriate the maximum age of the asset is derived based on the age record of the asset in the statistical data owned by public institutions. This is because we get a 'constrained' ASL by that number. And it is especially true because other studies have assumed that the building is an Iowa curve R3. Also, in this study, the survival rate is 1% as the threshold value at which the survival curve and the predictable life curve almost coincide. Rather than a theoretical basis, in the national statistical survey, the value of residual assets was recognized from the net value of 10% of the acquisition value when the average service life has elapsed, and 1% when doubling the average service life has elapsed. It is based on the setting mentioned above. The biggest constraint in fitting statistical data to the Iowa curve is that the maximum ASL is selected at R3 150%, and the 'constrained' ASL is calculated by the proportional expression on the assumption that the Iowa curve is followed. In like manner constraints were considered. First, the R3 disposal curve for the RCC(reinforced cement concrete) building was prepared according to the discarding method in the 2000 work, and it was jointly worked on with the National Statistical Office to secure the maximum amount of vintage data, but the lacking of sample size must be acknowledged. Even after that, the National Statistical Office and the Bank of Korea have been working on estimating the Iowa curve for each asset class in the I-O table. Another limitation is that the asset classification uses the broad classification of buildings as a subcategory. Second, if there were such assets with a lifespan of 115 years that were acquired in 1905 and disposed of in 2020, these discarded data would be omitted from this ASL calculation. Third, it is difficult to estimate the correct Iowa curve based on the stub-curve even if there is disposal data because Korea has a relatively shorter construction history, accumulated economic wealth since the 1980's. In other words, "constrained" ASL is an under-estimation of its ASL. Considering the fact that Korea was an economically developing country in the past and during rapid economic development, environmental factors such as asset accumulation and economic ability should be considered. Korea has a short period of accumulation of economic wealth, and the history of 'proper' architectures faithful to building regulations and principles is short and as a result, buildings 'not built properly' and 'proper' architectures are mixed. In this study, ASL of RCC public building was estimated at 70 years.

• 한국IT서비스학회지
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• 제4권2호
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• pp.47-59
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• 2005

S/W product line is a S/W product or a set of S/W system, which has common functions. We can develop a specific S/W product, which satisfiesrequirements of a particular market segment and a mission in a specific domain by reusing the core asset such as the developed S/W architecture through the S/W product line. S/W development methodology based on the S/W product line can develop a S/W more easily and fast by reusing the developed S/W core asset. An advanced country of S/W technology selects S/W product line as a core field of S/W production technology, and support technology development. In case of USA, CMU/SEI (Carnegie Mellon University / Software Engineering Institute) developed product-line framework 4.0 together with the industry and the Ministry of National Defense. Europe is supporting the development of product line technology through ITEA(IT for European Advancement) program. In this paper, we aim to construct reference architecture of S/W product line for production of the S/W product line.

• Journal of Information Processing Systems
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• 제15권4호
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• pp.920-930
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• 2019

To figure out the impact of debt financing on the profits of industrial enterprises, it starts with calculating the first differences against the logarithms of the cost profit ratios and the debt asset ratios of Chinese industrial enterprises during 179 months from 2002 to 2016; next, it runs the cointegration test and afterwards the regression test to analyze the obtained first differences, and still next uses the Simulink software to get the regularity of those changes. It finds out that there is not only a long-term stable relationship between the enterprises' profits and debts, but also a steady time series trend within a short term. The profit rate positively correlates to the debt asset ratio, and profit for the current term positively correlates to the profit for the previous term. It indicates that properly raised debts can help increase the profit rate of the industrial enterprises, and a higher previous profit level can help improve the current profit level.

• 한국IT서비스학회지
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• 제21권5호
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• pp.1-13
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• 2022

With the rapid development of computer technology and communication networks in modern society, human economic activities in the almost every field of our society depend on various electronic devices. The huge amount of digital data generated in these circumstances is refined by technologies such as artificial intelligence and big data, and its value has become larger and larger. However, until now, it is the reality that the digital data has not been clearly defined as an economic asset, and the institutional criteria for expressing its value are unclear. Therefore, this study organizes the definition and characteristics of digital data, and examines the matters to be considered when considering digital data in terms of accounting assets. In addition, a method that can objectively measure the value of digital data was presented as a quantitative calculation model considering the time value of profits and costs.

• 한국전자거래학회지
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• 제6권3호
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• pp.41-61
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• 2001

Many markets are forecast to see significant changes due to the growth of electronic commerce made possible by the internet. The way of doing business with internet affects the market mechanism. It is now over 10 years since Malone et al(1987) set out their hypothesis on electronic markets, and electronic hierarchies. An electronic market is an interorganizational information system through which multiple buyers and sellers interact to accomplish one or more of the following market-making activities. And they predicted that markets evolve toward electronic markets, by reducing search cost, which may result in significantly. higher price competition among sellers and therefore lower prices for buyers. And the degree of two factors; asset specificity and uncertainty, affect the market mechanism. Products with low asset specificity and low uncertainty are compatible with a market relationship while the greater the asset specificity and uncertainty, the more likely it is to favour a hierarchical structure. Based on the these researches, we observed and analyzed a case study of market mechanism in Internet business. We found the fact that even though Internet could make the business environment in which lots of buyers and suppliers participate, electronic market will evolve market mechanism. 1 analyzed two factors, which affected market evolution. First, When Asset specificity is low in electronic commerce, market structure should be preferred to hierarchical structure. Second, When transaction uncertainty is low in electronic commerce, market structure should be preferred In hierarchical structure. This research covers conceptual and empirical aspects on electronic market structure. Future research should be variously done about the influential factors of electronic market mechanism.

• 응용통계연구
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• 제23권5호
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• pp.783-797
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• 2010

이 논문은 투자성과에 있어 자산배분의 중요성이 크다는 것에 주목하여 최적 자산배분을 달성하기 위한 투자의 수단으로써 펀드의 가능성을 살펴보고자 한다. 우선 펀드의 자산별 배분(또는 스타일)을 정의하기 위해 Sharpe(1992)가 제시한 펀드 수익률 기반 스타일 분석을 적용하였다. 정의된 펀드의 스타일이 일정기간 유지되는지 확인하기 위해 특정 개별 투자자를 가정하고 스타일 변동 허용범위를 설정한 뒤 이를 충족시키는지 살펴보았다. 국내 주식형 펀드에 한정하여 실증 분석을 수행한 결과 투자시점에 가정하였던 펀드의 스타일이 투자 예상 기간 동안 지속적으로 유지되지 않음을 확인하였고 그 원인을 파악하고자 하였다. 몇 가지 분석 상의 한계에도 불구하고 실증 분석의 결과 펀드가 투자자의 최적 자산배분 달성을 위한 투자수단으로 적절치 않다는 결론을 얻을 수 있었다.

• 보건행정학회지
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• 제18권2호
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• pp.19-38
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• 2008

Financial ratios are key indicators of an organization's financial and business conditions. Among various financial indicators, profitability, financial structure, financial activity and liquidity ratios are frequently used and analyzed. Using the structural equation modeling(SEM) technique, this study examines the structural causal relationships among key financial indicators. Data for this study are taken from complete financial statements from 142 hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1998 to 2001 for the purpose of accrediting teaching hospitals. In order to improve comparability, ratio values are standardized using the Blom's normal distribution. The final model of the SEM has four latent constructs: financial activity(total asset turnover, fixed asset turnover), liquidity(current ratio, quick ratio, collection period), financial structure(total debt to equity, long-term debt to equity, fixed assets to fund balance), and profitability(return on assets, normal profit to total assets, operating margin to gross revenue, normal profit to gross revenue). While examining several model fit indices(Chi-square (df) = 178.661 (40), likelihood ratio=4.467, RMR=.11, GFI=.849, RMSEA=.157), the final SEM we employed shows a relatively good fit. After examining the path coefficient of the constructs, the financial structure of the hospital affects the hospital's profitability in a statistically significant way. A hospital which utilizes its liabilities, more specifically fixed liabilities, and makes a stable investment decision for fixed assets was found to have a higher profitability than other hospitals. Then, the standard path coefficients were examined to directly compare the influence of variables. It was found that there were no statistically significant path coefficients among constructs. When it comes to variables, however, statistically significant relationships were found. between. financial activity and. fixed. asset turnover, and between profitability and normal profit to gross revenue. These results show that the observed variables of fixed asset turnover and normal profit to gross revenue can be used as indicators representing financial activity and profitability.

• 정보처리학회논문지D
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• 제16D권1호
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• pp.123-132
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• 2009

국제적인 규제와 정부차원의 지원과 관리가 이뤄지고 있음에도 불구하고 일반기업 등에서는 여전히 소프트웨어자산에 대한 인식과 관리 소홀의 문제점을 안고 있다. 이는 관리해야 할 소프트웨어자산의 범위가 모호할 뿐 아니라 소프트웨어의 특성상 복사 및 설치가 쉽고 눈에 보이지 않아 관리 자체가 어렵기 때문이다. 즉 기업의 소프트웨어관리자는 구매부터 조달, 배포, 유지, 처분까지의 전체적인 소프트웨어 라이프사이클의 각 단계별로 수시로 변화되는 정보를 정확히 확인하고 관리하기가 쉽지 않다는 문제점이 있다. 따라서 본 논문에서는 이를 해결하기 위해서 개발된 점검용 시스템인 Inspector를 활용할 것을 제안한다. 제안된 점검서비스에는 패키지 소프트웨어의 특성을 고려한 검색기법이 구현되었고, 소프트웨어의 권리관리 정보를 표준화하였으며, 레지스트리 정보를 활용하였다. Inspector를 사용한 결과 PC 1대당 점검시간이 획기적으로 단축되었다. 이러한 효과 이외에도 소프트웨어를 효과적으로 관리함으로써 소프트웨어 구입비용을 절감할 수 있도록 지원하여 경영합리화에 이바지하는 것으로 나타났다.

• 한국산학기술학회논문지
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• 제9권6호
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• pp.1856-1868
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• 2008

본 연구는 최근 들어 부각되고 있는 문화마케팅이 기업윤리와 사회적 책임의 조절효과를 중심으로 기업이미지와 브랜드자산형성에 어떤 영향을 미치고, 문화마케팅이 기업이미지와 브랜드자산을 형성하는 각 유형들 중 어느 부분에 더 밀접한 영향을 주는지에 대한 연구이다. 연구 결과는 다음과 갈다. 첫째, 문화 마케팅활동은 기업브랜드 자산에 간접적인 영향을 미쳤다. 둘째, 문화 마케팅은 기업브랜드 이미지에 직접적인 영향을 미쳤다. 셋째, 문화마케팅은 브랜드연상 이미지에 긍정적인 영향을 미쳤다. 넷째, 사회적 책임과 기업윤리는 브랜드 충성도에 간접적인 영향을 미쳤다. 다섯째, 기업의 사회적 책임과 기업윤리는 브랜드 이미지에 긍정적인 영향을 미쳤다. 여섯째, 기업의 사회적 책임 중 지역사회 활동은 조절변수 역할을 했다. 일곱째, 응답자의 일반적 특성에 따라 기업의 마케팅, 사회적 책임 및 윤리의식, 브랜드 자산에 대한 인식의 차이를 보였다. 위의 결과를 요약해보면 문화마케팅은 기업이미지라는 매개체를 통하여 기업의 브랜드자산 형성에 간접적인 영향을 미치고 있음을 규명할 수 있었다. 이 연구결과는 기업들이 문화마케팅이 가지고 있는 특성과 매체와의 적절한 조화, 지속적이고 장기적인 계획, 브랜드자산 유형과의 연계성을 감안한 전략적 마케팅계획수립의 중요성을 암시해 주고 있다. 또한 상품과 서비스의 생산 및 제공이라는 기업의 경제적 활동이 경제적 결과만을 가져오지 않고 부의 편재, 정경유착 문제, 소비자 안전문제, 공해문제 등의 부정적인 사회적 결과를 가져온다고 인식됨에 따라 경제적 기능으로 한정되는 기업의 역할에 대한 반성을 일게 했다. 이러한 반성으로부터 나타난 것이 기업의 사회적 역할, 즉 기업의 사회적 책임이며, 기업윤리의 실천을 동시에 조화롭게 추구하도록 요청받게 된 것을 확인할 수 있었다.

• 한국정보시스템학회:학술대회논문집
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• 한국정보시스템학회 2005년도 추계학술대회 발표 논문집
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• pp.23-35
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• 2005