• 지식경영연구
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• 제12권3호
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• pp.59-71
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• 2011

This study intends to examine the effect of research and development (R&D) expenditure effects on firm value through patent and earing persistence. The patent is the representative intangible asset which objectively indicates a typical product of research and development activities to external parties. If a firm has acquired the patent, it receives amicable evaluation from the market compared to the firm which has not acquired patent. Empirical analysis is performed for non-banking firms (1,860 firm-years) listed on Korean Stock Exchange with December fiscal year-end over 2004-2009. Research results are as follows. First, the multiple pricing of patent acquiring firm and earing persistence increased group showed that they have higher prices than the other groups. Second, the multiple pricing of R&D expenditures of earing persistence increased group showed that they have higher prices than the other group. Third, the R&D expenditures of earing persistence increased group is receiving more friendly evaluation from the stock market than the other group.

• 산업경영시스템학회지
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• 제31권3호
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• pp.52-60
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• 2008

This paper proposed a service satisfaction index in the service design. We utilize the service blueprint as the basic tool for the service process analysis, construct a service flow fishbone diagram which consists of the encounters representing the interaction between customer and service deliverer. To evaluate the service satisfactions of the service element a service satisfaction function is used. The service satisfaction function has the generic properties of the prospect theory with the probabilistic utility value in order to evaluate the service bundle which Is constructed by tangible and intangible service elements. A numerical example using the A/S service of Electronic Co. is presented for the verification.

• 기술경영경제학회:학술대회논문집
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• 기술경영경제학회 2001년도 제19회 하계학술발표회 논문집
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• pp.175-194
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• 2001

Recently, with the advent of knowledge-based economy and techno-economic paradigm social demands for technology valuation have increased. In nature, however, technology valuation is an intractable task since technology is characterized by intangible and tacit factors and is traded in a suppliers market. Consequently, it is quite common that each individual or organization has ie own valuation method or criterion. The main objective of this research is to propose a new technology valuation method which is easy to understand and apply. In addition, the method is designed to generate monetary value, rather than score or rank, of technology. To this end. we have proposed the overall framework and detailed procedure of a new valuation method. In doing that, we have emphasized the following factors. First, the new method. vis-a-vis existing methods, is applicable to high-tech areas, rather than traditional manufacturing sectors. Second. the proposed method analyzes the structural relationship between market value(value of market) and technology value(value of technology) and integrates them into valuation process. Third, the new method takes idiosyncratic characteristics of various industrial(technical) sectors into account.

• 한국정보시스템학회지:정보시스템연구
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• 제14권2호
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• pp.173-189
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• 2005

Recently, Korean software industry has enjoyed fast growth, thus phenomenon drew attention to the need for more precise and standardized cost estimation system for software development. However, many obstacles exist in achieving a more precise and universally applicable cost measurement. These obstacles include : (1) the intangible nature of intellectual efforts, (2) lack of cost standards, (3) lack of quantitative yardstick to determine the potential complication, (4) lack of both cost monitoring during development and coordinating between acquisition process and cost estimation. The purpose of this study is to facilitate software development cost estimation considering acquisition process that will meet korean user's needs, and to create better models that will be cost for software development particularly for Korean environment.

• 한국산림과학회지
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• 제76권3호
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• pp.295-302
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• 1987

Korea is a small country with extremely high population density. Industrialization of the nation resulted GNP per capita of over 2,000$ in 1986 with an inevitable by-product, high level of pollution in many areas. Forest land is now acknowledged as not only a wood production site but also an origin of much more important intangible values, water and clean air, soil conservation, and recreational and scenic values. Mostly devastated forest land from Korean War has been recovered under the strong afforestation drive from the government. The first Forest Development Plan was mostly reforestation phase and the second Forest Development Plan is foundation establishment phase. The third and later Plans are to enlarge economical forest and to maintain sustatined yield phase. Forestry administration as well as forest research certainly played a great role in successful accomplishment of two Forest Development Plans. For effective planning and accomplishment of the third Forest Development Plan close cooperation among policy makers, forest managers and research workers are mostly required.

• 아동학회지
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• 제19권2호
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• pp.115-132
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• 1998

The present study investigated the construction of the moral concepts of 3-, 4-, and 5- year old Korean children. Instruments were the Maternal Behavior Research Instrument by Schaefer for mother and feather nurturing attitudes, and the Domain Distinctiveness Model for children's moral judgments. Maternal and teacher attitudes were categorized by the affection-rejection factor consisting of affection-affection, affection-rejection, rejection-affection, and rejection-rejection dimensions, and by the permissive, -control factor consisting of permissive-permissive, permissive-control, control-permissive, and control-control dimension. Children's data were collected with an individualized interview in which children were asked to judge moral and social conventional transgression events. 30 children were assigned to each of the maternal/teacher attitude dimensions; thus, there were 120 children for each factor. Results showed that (1) the affection-affection cohort was must strongly related to moral rules using both the seriousness criterion and deserved punishment criterion, and (2) the permissive-permissive cohort was most strongly related to reasoning and action. However, this cohort did not break out of children's structural limitation (limited responses to the intangible).

• 한국지구과학회지
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• 제27권7호
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• pp.705-714
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• 2006

The purpose of this study was to explore the elementary students' perceptions of Earth systems and environmental issues. A survey was conducted to determine the students' perceptions on the following aveas: (1) the concepts of certainty and tangibility, (2) self-reported knowledge level, (3) perceived danger level of selected eight Earth systems and environmental issues, and (4) their primary information source on these issues. Results indicated that ozone hole, acid rain, El $Ni\widetilde{n}o$, and global warming were identified by the students as uncertain and intangible issues. Perceived certainty and perceived tangibility were highly positively correlated with self-reported knowledge compared to other relationships. The results also showed that learning from school was the most frequent information source for environmental issues. The second most frequently used source of information was television among several mass media sources. It is hoped that this study contributes to understanding the elementary school students' perceptions toward the selected Earth systems and environmental issues.

• 대한인간공학회지
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• 제9권2호
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• pp.47-54
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• 1990

These are preisely the controlling foators that we must deal with and measure in order to get relatistic answers. We must stop making simplifying assumptions to suit our quqntitative models man deal with complex situations. To be relistic our models must include and measure all important tangible and intangible, quantitatively measureable, and qualitative factors. This is precisely what we do with the analytic hierarchy process (AHP). In this paper, the statistics of industrial accidents are classified with its causes, and safety organization in D heavy industry company be evaluated by Analytic hierarchy model. The influence weight of level of safety organization can be ordered supervisor (0.364), operator (3.10), top manager (0.232) and executive (o.164) by AHP.

• International Journal of Costume and Fashion
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• 제4권2호
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• pp.40-44
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• 2004

Fragrance-like style-is one of the intangible aspects of costume history that we often wish had been preserved. Garments were perfumed both to impart a pleasurable impression and to mask disagreeable odors from use or from production processes such as tanning and dyeing. Expensive gloves were traditionally perfumed, as well as lace collars, silk stockings and shawls. Both historical and modern attempts have been made to create scents that please the wearer and attract the oppoiste sex, while (preferable) also repelling osquitoes and moths! Unintentional perfuming also occurred, which we sometimes may be lucky to find in our museum collections. How do we describe and identify the transient odors of museum objects, and at what cost can they be preserved and presented for the public? This lecture includes samples of reconstructed historical scents presented in costume exhibitions at the Royal Danish Collections.

• Asia pacific journal of information systems
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• 제13권2호
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• pp.67-85
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• 2003

This study was conducted to analyze Korean companie's perception in IT investment cost-benefit analysis(CBA), and to see if various user group's perception is different. Literature was reviewed to classify and define variables in IT CBA, and questionnaire was distributed to CEOs, CIOs, IT managers, and general managers in Korean companies. Respondent's priority ranking in IT CBA was shown to be tangible benefit, direct cost/intangible benefit, and indirect cost/risk. Data analysis showed that Korean companie's actual practice in CBA was generally aligned with their perception. User group's(Executives vs. mangers, and IT managers vs. general managers) perception was not shown to be statistically different. Survey result also showed that IT CBA was not well practiced in the companies although respondents perceive the analysis very important. These findings suggest that more education and practical experience is needed for Korean companies to perform IT CBA.