• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.735-740
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• 2021

The purpose of this study is to assess how accounting conservatism is practiced in the Jordanian pharmaceuticals and medical industry. It assesses the association between accounting conservatism and intellectual capital (IC) in this industry. This study measures IC performance using the market price per share less book value. Accounting conservatism is measured using the book-to-price ratio, and the data was collected from company annual reports and the Amman Stock Exchange (ASE) website. The data was collected for the period of six years (2014 to 2019). The sample was made up of four companies in the industry listed in the ASE. The data was analyzed using the SPSS program though the ordinary least squares regression model to assess how accounting conservatism is associated with IC. The findings indicate a negative association with companies having higher IC performance and reporting lower accounting conservatism. IC is applied more in these companies, although it might be lower than in other companies in other sectors. This study provides empirical evidence on how IC is applied in the industry and how it might be negatively associated with accounting conservatism. Findings indicate the need for more effective policies to promote recognition of intangible assets in the sector.

• International Journal of Computer Science & Network Security
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• v.22 no.5
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• pp.215-219
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• 2022

Bankruptcy is one of the major areas that have attracted the interest of many researchers in the American system, particularly in terms of the laws that oversee it. It provides a plan of reorganization that enables the debtor or the proprietor to discharge liabilities to the creditors through dividing the assets to settle debts. This activity is carried out under supervision to fairly protect the interests of the creditors. Bankruptcy protection systems are dynamic and complex in nature, in line with the economic sector, ensuring the protection of affected individuals from falling into huge losses. Some bankruptcy procedures give the debtor the opportunity to stay in operation or business activity and benefit from revenues until the debt is settled. This law allows some debtors to be relived from any financial burden after the distribution of assets, even if the debt is not paid in full. In light of the above information, this research paper seeks to explore the nature of the complexity of bankruptcy protection laws, their characteristics, and the justice system that regulate them. It also sheds more light on the decision-making powers on bankruptcy cases. There are specialized courts that cover bankruptcy cases located in district courts in every state.

• Korean Journal of Human Ecology
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• v.19 no.2
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• pp.361-374
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• 2010

Using the first wave of the Korean Longitudinal Study of Ageing, this research examines the effect of elderly parent's financial structure on private income transfers from their adult children. The results show that low income elderly households are more likely to receive income transfers from their children. Generally, Korean elderly households were found to have very low liquidity in their asset structure, as the average household holds over 90% of their assets in real estate. However, it seems that the parents' potential income based on their real estate assets is unimportant in determining children's transfer decisions. Rather, the parents' labor income is found to be a key factor in children's income transfer decisions.

• Journal of Information Technology Applications and Management
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• v.18 no.4
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• pp.55-79
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• 2011

This study attempts to examine the factors affecting the introduction of e-Business systems and also, to assess the effects of various e-Business systems on firm performance. Empirical analysis is carried out with firm data of 2009, which is collected from Firm Activity Survey of Statistics Korea. Firm performance is measured by four indexes; operating income per employee, value added per employee, return on assets, and return on sales. Empirical results indicate that a firm is more likely to introduce any e-Business system as its size and its assets per employee are larger and as its ratio of labor compensations to operating costs is lower. Additionally, a firm with higher skill levels and more fruitful management experiences is more likely to have any e-Business system. In general, it appears that the presence of e-Business, especially enterprise resources planning, has positive effects on the firm performance.

• Korean Business Review
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• v.23 no.1
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• pp.1-16
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• 2010

It is generally considered from the point of view of macroeconomics that inflation has an effect favorable to the owners of tangible assets in the allocation of assets and lightens the burden of debtors in the redemption of their liabilities. But, this effect of inflation has not yet been fully verified in the case of individual firms. Accordingly, in this article I will examine the effect of inflation on the financial and investment decisions of individual companies.

• 한국디지털정책학회:학술대회논문집
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• 2004.11a
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• pp.435-448
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• 2004

While Internet promises ubiquitous access, it also creates a fundamental challenge to the traditional ownership toward digital assets traded in e-commerce market. Sharing digital information freely through shared networks leads to many untapped business opportunities, but uncontrolled digital asset transaction undermines many electronic business models. Thus, in this Internet age, proper protection and safe delivery of Intellectual Property (IP) and its representation as digital assets would be a crucial ingredient of building trust in upcoming e-business environment. In this paper, we give a general structural diagram of Intellectual Property Management and Protection (IPMP) and implement an IPMP prototype based on the RSA encryption algorithm and XrML (eXtensible rights Markup Language) WORK tags to show how proper protection and safe delivery of the intellectual property is achieved. This study concludes that IPMP mechanism may contribute significantly to the volume and quality of e-commerce market.

• Journal of the Korean Society of Industry Convergence
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• v.1 no.2
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• pp.21-30
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• 1998

It is very important that we try to keep our traditional historical assets in the original form for a long time. Seoggur-Am has a very long and old history of about 1200 years. Yet, for the past several years there are many factors ruinning this historical treasure. Recently, specialist are new scientifically examining Seoggur-Am and evaluating its current condition, If you only judge these historical assets from the exterior structural environmental approach your scientific conclusion will not be complete. No one has studied Seoggur-Am from the viewpoint of indoor environmental climate. Therefore, I have surveyed and prepared a report of investigation as well as countermeasure so to understand the impact of indoor environmental climate on Seoggur-Am. The purpose of this paper is to first survey the existing research data based on exterior structural environment. Secondly, closely evaluate the new data of Seoggur-Am from the viewpoint of indoor environmental climate.

• Proceedings of the Korea Inteligent Information System Society Conference
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• 2001.01a
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• pp.448-455
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• 2001

Recently, many enterprises have attempted to capitalize knowledge assets on data warehouse (DW). It has been recognized as strategic core process to create corporate competitive advantage and implement enterprise e-biz strategies. However, most approaches to represent knowledge and decision process have limits in considering various knowledge types, their relationships and continuity in knowledge formulation. In addition, they are so inclined to one side such as concept-oriented frameworks or technology-oriented ones. They lack universal and wide-ranging features. This paper presents a comprehensive methodology to accumulate knowledge capital on DW via a properly grained hypermedia model. The methodology consists of three phases: knowledge requirement elicitation, hypermedia modeling, and system implementation. A real-life case for medical DW development is presented to demonstrate the usefulness of the proposed methodology. This methodology is effective when an organization accumulates knowledge assets to put the corporate e-biz or cre-biz strategy into practice.

• 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.

• Journal of the Korean Institute of Rural Architecture
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• v.13 no.4
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• pp.35-42
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• 2011

This thesis investigated construction aims, transitions, and preservation strategies through literatures, old documents, old maps, drawings, and photos and attained results as followings. 'Namganjeongsa' was built and located, centering on the thoughts of 'Song Si Yeol' who adored '$zh{\bar{u}}z{\check{i}}xu{\acute{e}}$'. 'Song Si Yeol' constructed 'Namganjeongsa' on a valley which was situated at a beautiful surrounding with a stream. No writing mentioned that he constructed 'Namganjeongsa', for there was a pond. It seems that the pond was constructed, going through many transitions, after its construction. Neighboing circumstances were damaged when 'Gigukjeong was moved in, 'Namgansa' was constructed, and 'Uamsajeok Park' was formed. So, preservation of cultural assets, together with buildings and environment of location, are meaningful.