• 제목/요약/키워드: Intangible Value

검색결과 224건 처리시간 0.031초

특허지표와 기업 성과의 인과관계에 대한 분석 (Analysis of Causal Relationship between Patent Indicators and Firm Performance)

  • 임지연;김철영;구자철
    • 경영과학
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    • 제28권2호
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    • pp.63-74
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    • 2011
  • As business environment has become more competitive, the R&D strategies of firms have been regarded more important. Patent has information about technology which affects a firm's profit and it is considered as resources which have provided appropriate data for research of innovations and trends in technology. And patent indicators are known as qualitative representation of technology quality in an objective view. Also, they are available for the continuous and systematic analysis. However, most previous studies have focused on developing patent indicators to investigate patent value and characteristics. Furthermore they have limitations that most results is not significant that patent indicators have effect on firm performance-Tobin's q, Intangible assets based on balance sheet, sales and etc. Thus, the purpose of this paper is to propose proper a factor to represent a firm performance and to analyze causal relationship between patent indicators and firm performance. Intangible assets based on market value are employed as one of most significant firm performance indicator. The results indicate that intangible assets are appropriate for analyzing causal relation between patent and a firm performance with 7 significant indicators among 10 patent indicators. Considering firm's exogenous factors, regression analysis of each data for five years is performed. This result is similar to regression analysis of full data for all years.

다중개체모형을 적용한 무형문화유산 메타데이터 요소 개발에 관한 연구 (A Study on the Development of Metadata Schema for Intangible Cultural Heritage Based on Multiple Entity Model)

  • 한희정;김태영;김용
    • 한국문헌정보학회지
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    • 제50권3호
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    • pp.329-359
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    • 2016
  • 본 연구는 다중개체모형을 기반으로 무형문화유산 메타데이터 요소를 개발하였다. 이를 위해 2016년에 새롭게 제정된 "무형문화재 보전 및 진흥에 관한 법률"과 무형문화유산 기록화도서 및 자원조사를 실시한 기관들의 기록정보자원과 가이드라인 및 전승현황을 조사하고, 관련 기관의 무형문화유산 디지털아카이빙 현황과 정보서비스들을 분석하여 무형문화유산에서 요구되는 정보항목들을 도출하였다. 또한 다중개체모형 기반의 무형문화유산 메타데이터 개발을 통해 가장 핵심인 무형문화유산 정보를 기준으로 무형문화유산과 관련된 행위주체들의 정보, 그리고 이들이 생산하는 기록정보자원 정보, 이들 기록정보자원들을 관리하는 데 필요한 기록관리업무 정보를 유기적으로 연결하여 종합적으로 제공할 수 있도록 하였다. 무형문화유산의 다양한 관계와 이들 정보의 최신성을 유지함으로써 정보의 효율적인 관리와 더불어 이용자에게 무형문화유산에 대한 풍부한 맥락 정보를 제공하고 궁극적으로 무형문화유산의 가치와 지속가능한 발전을 이끌어낼 수 있을 것으로 기대한다.

첨단산업과 비첨단산업의 무형자산성 지출의 가치관련성에 대한 비교연구 (A Study on the Value-Relevance of Intangible Expenditure: compare high-technology firms to low-technology firms)

  • 이채리
    • 벤처창업연구
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    • 제9권1호
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    • pp.153-164
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    • 2014
  • R&D는 산업과 제품의 특성에 따라 그 중요도가 다르며, 제품의 고부가가치를 중요시하는 첨단산업에 있어서 R&D의 중요성이 크다. 그런데 첨단산업의 기업은 전통적인 상장기업에 비해 재무변수의 기업가치 설명력이 상대적으로 낮게 나타나는데 그 원인은 재무제표에 기록되지 않은 무형자산 때문인 것으로 추정된다. 이에 본 연구의 목적은 코스닥기업을 첨단산업과 비첨단산업으로 나누어 무형자산성 지출의 가치관련성을 분석하는 것이다. 무형자산성 지출은 연구개발비, 교육훈련비, 광고선전비로 측정하였다. 분석 결과 첫째, 첨단산업에서는 연구개발비가 기업가치에 양(+)의 유의한 영향을 미치는 것으로 나타났고 교육훈련비는 기업가치에 음(-)의 유의한 영향을 미치는 것으로 나타났다. 비첨단산업에 있어서는 교육훈련비가 기업가치에 양(+)의 유의한 영향을 미치는 것으로 나타났다. 첨단산업과 비첨단산업 모두 광고선전비는 유의한 영향을 미치지 않는 것으로 나타났다. 둘째, 대형회계법인의 감사품질은 첨단산업의 연구개발비의 가치관련성을 더욱 증가시키고 비첨단산업의 교육훈련비의 가치관련성을 증가시키는 역할을 하는 것으로 나타났다. 이러한 연구결과는 투자자들이 전자, 통신, 제약, 정밀기계와 같은 첨단산업군의 연구개발비 투자에 대해 비첨단산업군의 연구개발비 투자와 비교해서 더 가치 있는 투자로 평가하는 것으로 해석할 수 있다. 본 연구의 연구결과는 첨단산업과 비첨단산업의 경영자의 무형자산성 투자의 의사결정에 있어서 유익한 참고가 될 수 있을 것으로 기대한다.

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사회자본 패러다임과 사회·감성재화에 관한 소고 (A Thought on Social Captial Paradigm and Social-Emotional Goods)

  • 박성쾌
    • 수산해양교육연구
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    • 제16권2호
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    • pp.199-209
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    • 2004
  • The main purpose of this study is to explore a social capital paradigm which can be applied to many forms of social capital and intangible goods. The social capital paradigm introduces a new form of capital. This new form of capital produces a flow of socio-emotional goods that have value. Moreover, these socio-emotional goods can attach themselves to the objects used to convey them and change their value and meaning. This change in value and meaning is defined as attachment values. Exchanges of socio-emotional goods occur in networks where social capital resides. Formal and informal institutions provide order and meaning to exchanges of tangible and intangible goods. Social capital is a powerful resource that makes our choices interdependent. The social capital paradigm does not alter or contradict the basic economic theories of exchange. While the social capital paradigm accepts that selfish preferences motive many actions, it adds that sympathy and the desire to consume socio-emotional goods are powerful motivators. In case of marine affairs, ocean and fishing villages and their culture have been not only a fundamental basis of fisheries development but they also have made a great deal of contribution to forming social capital. In spite of this fact, the main reason that the problems of fisheries fishing villages fishermen in our society are kept at a distance is because they have been loosing their capability of forming social capital and producing socio-emotional goods, in addition to lowered relative economic share.

무형문화유산 전승지원 정책 패러다임의 융합적 변화에 관한 활성화 방안 연구 (A Study on the Convergent Change Revitalization of Paradigm for Intangible Cultural Heritage Transmission Support Policy)

  • 전칠수
    • 한국융합학회논문지
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    • 제9권9호
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    • pp.441-447
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    • 2018
  • 그 동안 우리나라는 무형의 문화적 유산 중에서 학술적, 예술적, 기술적으로 가치가 뛰어난 것을 국가무형문화재로 지정하여 지원해 왔다. 각종 전시회와 공연 활동 사업을 지원하고, 무형문화재 공개행사를 지원하여 왔다. 최근에는 전승활동을 활성화하기 위하여 보다 다양한 정책이 추진되고 있다. 전수활동의 공정성을 보장하기 위하여 이수심사 제도를 국가가 주도적으로 시행하고 있다. 공예품의 활용성을 높이기 위하여 공예품은행제도를 도입하였다. 또한 공예품의 상품성을 높이기 위하여 공예품인증제를 시행하고 있으며, 전승활동의 다양성을 위하여 전수교육학교 제도를 추진하고 있다. 그리고 전승활동의 융합화를 위하여 무형문화재대전 행사를 실시하고 있으며, 무형문화유산의 세계화를 지향하며 세계유산포럼을 추진하고 있다. 본 연구에서는 이러한 새로운 무형문화유산의 다양한 정책들을 분석하여 문제점을 고찰하고 지속가능한 발전방안을 모색하고자 한다.

소비자 혁신성이 패션소비성향과 의복 만족도에 미치는 영향 - 20-30대 여성 스마트폰 사용자를 중심으로 - (Impact of Consumer Innovativeness on Fashion Consumption Propensity and Clothing Satisfaction - Focusing on Female Smart Phone Users in 20's and 30's -)

  • 제은숙
    • 한국의류산업학회지
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    • 제14권4호
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    • pp.578-587
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    • 2012
  • This study explored an impact of consumer innovativeness on fashion consumption propensity and clothing satisfaction, focusing on female consumers in 20's and 30's. Specifically, the smart phone users had been the subjects of study because they accept new things earlier than others. The collection of data was carried out for one month in September 2011, and a total of 390 copies were used for final analysis. A statistical package SPSS 16.0 was used for analysis of data. First, the impact of innovativeness on fashion consumption propensity was explored. It was found that the innovativeness has impact on ostentation-seeking propensity and personality-seeking propensity. The impact of innovativeness on the clothing satisfaction was explored. It was found that the innovativeness has negative impacts on tangible value satisfaction and intangible value satisfaction. Second, it was found that if an innovative consumer has less ostentation-seeking propensity and less personality-seeking propensity, the innovative consumer gets more satisfaction from tangible value of clothes. On the other hand, if an innovative consumer has less ostentation-seeking propensity, the innovative consumer gets more satisfaction from intangible value of clothes. Third, the differences in consumer innovativeness, fashion consumption propensity and satisfaction dependent on the age of consumers were explored. In innovativeness and fashion consumption propensity, fashion-seeking propensity and personality-seeking propensity had significant differences between different age groups. In satisfaction, tangible value satisfaction had significant difference between different age groups. However, there was no significant differences between different age groups in ostentation-seeking propensity, economy-seeking propensity and intangible value satisfaction.

기업의 무형자산이 기업가치에 미치는 영향에 관한 연구 : 코스닥 상장 중견기업을 중심으로 (A Study of the Effect of Intangible Asset on Firm Value : Focused on KOSDAQ-Listed Medium-Sized Companies)

  • 윤정희;서인희;최정일
    • 한국IT서비스학회지
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    • 제15권3호
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    • pp.1-14
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    • 2016
  • According to the growing importance of science and technology policy, investment in research and development (R&D) has been increased. In this context, a patent as one of outcome of firm's systematic R&D investment is the way to hold a dominant position in companies' technology competitiveness and also to protect technology right. This study attempts to find the effects of input resources and intellectual property production activity on company value. It conducted empirical analysis based on 238 KOSDAQ-listed and medium-sized firms. Using the previous research, this study configurated research variables about activity of patent production, company value, and input of resources. Through these variables, it aims to know the effect of input of resources and activity of patent production on company value. First, the result of regression analysis shows that R&D cost has the positive effect on a patent production and sales promotion cost positively affects on the registration of the trademark. Second, the output of regression analysis indicates that a patent has the positive effect on company value but a trademark has not. With regard to the input of resources, R&D cost has the influence on company value but sales promotion cost has not. This study attempts to find the effectiveness of company's intellectual property registration on its value and suggests a way that the systematic R&D investment contributes the growth of company value.

Valuation of Benefits from the Adoption of Project Information Management System

  • Kyong Ju Kim;Kyoungmin Kim;Ki Yong Kang;Geon Hee Lee
    • 국제학술발표논문집
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    • The 3th International Conference on Construction Engineering and Project Management
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    • pp.1548-1552
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    • 2009
  • In the construction industry, IT has been an alternative for the enhancement of productivity and technical advances through a paradigm shift. While it has been recognized that the IT system will have a substantial influence on the industry, a quantitative valuation has been very limited. This paper has chosen EVMS (Earned Value Management System), which supports the integrated management of cost and schedule by utilizing IT tools, and which is the largest trend in the construction IT industry in Korea, in order to suggest an analysis model for the valuation of IT. The CVM (Contingent Valuation Method) is used to quantitatively measure intangible value of IT application. Then, a valuation and analysis model were suggested for the quantitative valuation of the effect of IT adoption. In terms of willingness to pay for EVMS, the expected benefits from the adoption of EVMS were US$ 584.52 per man annually. This research should be helpful for construction companies evaluating their investment to Project Management Information System.

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콘텐츠 가치평가 활성화 방안 수립 연구 (A Study on the Vitalization of Value Assessment for Contents)

  • 이동욱;최재영
    • 디지털산업정보학회논문지
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    • 제10권3호
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    • pp.311-325
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    • 2014
  • The content industry is the core of the creative economy. The content industry is a fast-growing and high value-added industry, but becomes a high risk market on the other hand. Content related enterprises are difficult business environment. Thus, the accurate evaluation of content on its value is essential. But, it is hard to assess the value of content because of its intangible characteristics. This study is enabled improving the financing conditions of enterprises through the vitalization of value assessment for contents. Improve financial accessibility is required composition, means of access financial diversification, financial ecosystem to vitalization of value assessment for contents. In addition, the system should be established to support the economic activities of the creative content sector companies. The content industry should develop a new strategy for sustained growth. But, we believe that the accordance and cooperation from related parties, including contents producers, contents developers and governmental departments, are definitely required to boost the game contents industry. We hope that the more efficient methods are vitalizing the contents industry.

철도서비스 특성에 따른 모바일 및 소셜네트워크 활용에 관한 연구 (Study for application of mobile and social network in the railroad service)

  • 안종희
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2011년도 춘계학술대회 논문집
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    • pp.1826-1834
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    • 2011
  • The traffic realizes that people come and go. The mobility is on the basis of location and time. The physical means for the traffic is composed of roads, vehicles and fuel. The current traffic services place emphasis on the physical elements. In the near future, with the current elements, the railroad service is considerably improved of through intangible factors including the customized customer services that the mobile-social network service is newly applied. The intangible things are connected to the increase of the time value for customers.

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