• International Journal of Computer Science & Network Security
• /
• 제22권5호
• /
• pp.115-120
• /
• 2022

New realities of social relations are changing the understanding of certain phenomena, including the emergence of new concepts among the objects of property rights, such as: virtual assets, and the circulation of virtual assets. The rapid development of the virtual assets market involves the legislative consolidation of the status of such assets, changes in taxation, their circulation, and so on. These circumstances increase the interest in the study of virtual assets as the latest object of property rights and necessitate the study of this topic. The work aims to explore the theoretical developments and regulations on virtual assets in the modern world, as well as to summarize the conclusions about virtual assets as the latest object of property rights. The object of research is the content of the concept of "virtual asset" and its legal status. The methodology of work is represented by a set of methods and techniques that were used to achieve this goal, namely: hermeneutic, historical, extrapolation, comparative law, generalization, analysis, synthesis, and deduction. The study analyzed different approaches to understanding virtual assets, analyzed the characteristics of virtual assets, and concluded that in today's conditions there is no single unified legal regulation of virtual assets, although many countries are moving towards consolidating the status of virtual assets.

• 디지털융복합연구
• /
• 제12권6호
• /
• pp.625-635
• /
• 2014

본 연구는 대학생들의 발달자산과 스트레스 및 위험행동의 관계를 구조적으로 살펴보는데 목적이 있다. 연구대상은 대학교 1학년부터 4학년 학생들 1023명이며, 측정도구는 발달자산 척도, 스트레스 척도, 위험행동 척도로 구성된 구조화된 설문지를 이용하였다. 자료 분석은 변인들의 정규분포, 다중공선성, 상관관계 및 구조방정식모형을 분석하였다. 연구결과 첫째, 외적자산이 위험행동에 미치는 영향은 유의미하지 않았으나, 스트레스에는 부적인 영향을 미쳤다. 내적자산은 스트레스 및 위험행동에 부적인 영향을 미쳤다. 둘째, 외적자산, 내적자산의 관계에서 스트레스의 매개효과를 검증한 결과 외적자산은 스트레스를 매개로 하여 위험행동에 미치는 부적인 영향이 유의미하였다. 내적자산도 스트레스를 매개로 하여 위험행동에 미치는 부적인 영향이 유의미하였다. 이러한 연구결과를 통해 대학생들의 발달자산은 스트레스의 증감에 따라 위험행동에 영향을 미칠 수 있으며, 특히 내적자산은 위험행동에 직접적으로 영향을 줄 수 있는 것으로 밝혀졌다. 이러한 연구결과를 통해 대학생들의 발달자산과 스트레스 및 위험행동이 관계가 있으며, 특히 대학생들의 스트레스 및 위험행동을 감소하기 위하여 내적자산 증진교육프로그램의 개발이 필요함을 시사하였다.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권1호
• /
• pp.19-27
• /
• 2020

This paper aims to empirically study the determinants of liquidity of Indian listed firms. To account for profit persistence, we apply a (pooled, fixed and random) effect models to a panel of Indian listed firms that covers the time period from 2010 to 2016. This study consists of 2154 firms operating in Indian market. Liquidity (LQD) of Indian firms is measured by liquid assets to total assets, whereas bank size, capital adequacy, profitability, leverage, and firm age are used as internal determinants. Further, economic activity, inflation rate, exchange rate, and interest rate are the external factors considered. The findings reveal that leverage, return on assets, and firm age are the essential internal determinants that impact the liquidity of Indian listed firms. Furthermore, among the internal determinants, the results indicate that firm size, leverage ratio, return on assets ratio, and firm age are found to have a significant positive association with firms' LQD, except leverage ratio and firm age has a negative relationship with firms' LQD. From this result, this article has provides helpful ideas and empirical evidence on the inner and external determinants of the companies mentioned in India is very useful to bankers, analysts, regulators, investors and other stakeholders.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권5호
• /
• pp.303-314
• /
• 2021

The higher the firm performance, the more chances enterprises can expand and develop their production, create jobs, and improve the workers' living quality. The main objective of this study was to measure the internal factors influencing the firm's performance of food and beverage (F&B) firms listed on the Hanoi Stock Exchange (HNX). Data was collected on 15 F&B firms listed on the HNX from 2015 to 2019 We use mixed research method, both qualitative and quantitative. For the quantitative research method, the supporting tool is Stata13 software. The results via Ordinary Least Squares (OLS) regression method show the impacts of internal factors with the following observed variables: the ratio of short-term debt to total liabilities (CS1) and total assets (S2) have an opposite impact (-) on ROA and ROE; debt-to-total assets ratio (CS2) has an opposite effect (-) on ROA; growth of total assets (G2) of the growth factor positively affects (+) ROA and ROE, the remaining factors do not affect ROA and ROE; and internal factors do not influence ROS. Based on the findings, some recommendations have been proposed to help the F&B firms listed on the Hanoi Stock Exchange improving their firm performance in the future.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권1호
• /
• pp.295-304
• /
• 2021

This study aims to identify and analyze the impact of internal factors on business efficiency of steel firms in Vietnam. The article uses data collected from the financial statements of 26 steel firms operating in Vietnam between 2012 and 2019. With the application of E-view software in quantitative analysis to build regression models on the table data (panel data), and the study has built a regression model identifying the relationship and impact level of internal factors affecting business efficiency of steel firms in Vietnam. In the study, the dependent variable is business efficiency, determined by the profit after tax on the firm's assets. The independent variables are firm size, growth rate, capital structure, ratio of long-term assets, receivables management, and solvency. The research results show that the four factors of firm size, growth rate of assets, receivables management, and solvency have a positive impact on business efficiency, while two factors including capital structure and ratio of long-term assets do not affect business efficiency of enterprises. The results of this article are very useful for corporate executives in general and for financial managers in particular, helping managers make the right financial decisions for the company to promote business efficiency of the company.

• 국제학술발표논문집
• /
• The 3th International Conference on Construction Engineering and Project Management
• /
• pp.876-882
• /
• 2009

With overall opening of global construction market by World Trade Organization (WTO) agreements, importance of management efficiency of construction industry which considers both tangible and intangible assets is recently being recognized in our nation. That is, efforts for reinforcement of competitiveness must be placed through maximization of values of internal and external intangible assets of construction industry such as management innovation, information, investment in technology and R&D and intellectual property. Accordingly in this study, evaluation criteria for intangible assets of construction industry were investigated and classified. Using such criteria, evaluation index and model were established based on the degree of importance of each criterion. The purpose of this study is to review importance of intangible assets in terms of competitiveness and management efficiency of construction industry and to provide basic data for establishment of intangible assets and revitalization of investment.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권11호
• /
• pp.67-73
• /
• 2020

The paper examines the influence of internal factors and external factors on liquidity of Vietnamese listed enterprises. The study uses robust regression techniques in the fixed effects linear panel data using data collected from companies listing on the stock market in Vietnam during 2008-2019, with a total of 6,700 observations. Liquidity of Vietnamese listed enterprises is measured by current assets to current liabilities, whereas firm size, capital adequacy, profitability, leverage are used as internal determinants. Further, economic activity, inflation rate, exchange rate, and interest rate are the external factors which are considered. The research results indicate that capital adequacy, return on equity, leverage, economic activity have a positive effect on firm's liquidity, whereas return on assets and exchange rate have a negative effect on firm's liquidity and firm size, inflation rate and lending rate have no correlation with firm's liquidity. Based on the research results, the author suggests that the firms should have optimum current ratio by balancing the current assets and current liabilities in order to avoid a situation of high liquidity or low liquidity. This research seeks to bridge a gap which is present in the body of literature on listed enterprise's liquidity in Vietnam. The findings may be useful for financial managers, investors, and financial management consultants.

• 한국콘텐츠학회논문지
• /
• 제21권2호
• /
• pp.548-561
• /
• 2021

제조업은 국가 경제 성장의 핵심 산업이다. 제조 기업의 내부 문제를 분석하면 제조 기업이 직면 한 어려움을 해결하고 제조 기업의 전반적인 성과를 향상시킬 수 있으며,이 연구는 고정 자산 측면에서 부동산과 기업성과 간의 관계를 탐구하려고 시도한다. 샘플 데이터는 2009 년부터 2015년까지 심천 및 상하이 주식 시장에 상장된 1,546개의 제조업체로 구성되어 있다. 본 연구에서 고정 자산의 규모는 기업 성과와 유의미한 부정적 관계가 있으며, 고정 자산의 품질은 기업 성과와의 약한 긍정적인 관계를 가지고 결과는 안정적이지 않으며, 고정 자산의 성장률은 기업 성과에 크게 영향을 미치며 효과는 긍정적이다.

• 보건교육건강증진학회지
• /
• 제22권4호
• /
• pp.137-154
• /
• 2005

Objectives: This study aims to examine the positive effects of developmental assets on the prevention of health risk behaviors among Korean adolescents. The framework of developmental assets was introduced as building blocks for healthy child and adolescent development by Benson and his colleagues. These assets represent positive external environmental factors and internal personal qualities which strongly influence the quality of life of adolescents. Methods: In 2001, we administered self-reported questionnaires to 3,739 girls and boys in grade 9 at eight schools in two cities, Chinju and Suwon in South Korea. The data was compiled into a 'Korean Youth Health Related Behaviors and Developmental Assets Survey' and then analyzed Youth health risk behaviors, which we measured in terms of their frequency, included tobacco, alcohol, and substance use, sexual intercourse, anti-social behaviors, violence, feelings of social isolation at school, depression or attempted suicide, absenteeism from school, gambling. Results: Overall, with respect to developmental assets, the Korean adolescents surveyed only 12.6 of the 40 assets, and 88 percent of adolescents had 20 or fewer of the assets. Based on their number of developmental assets(DA), adolescents were categorized into four groups: Group I(DA 0-10): Group II(DA 11-20): Group III(DA 21-30): Group IV(DA 31-40). We examined the differences in the frequency of each health risk behavior across the four groups, Group I-IV, and found that the frequency of most health risk behaviors decreased as the number of developmental assets increased. Conclusion: We therefore concluded that in order to make effective approaches for the prevention of health risk behaviors among adolescents, we should consider and develop more comprehensive and adolescents-based policy and programs to promote various aspects of adolescents' health and quality of life.

• 부동산연구
• /
• 제27권3호
• /
• pp.23-40
• /
• 2017

본 연구는 다양한 내부특성에 기초하여 기업의 부동산 자산 매각과 매입 의사결정의 동기와 유인을 파악한다. 실증분석결과, 기업은 부채비율이 높을수록, 보유한 현금수준과 매출액 성장률이 낮을수록 적극적으로 부동산 자산을 매각하는 것으로 확인되었다. 이러한 결과는, 재무적 제약, 내부 자금여력 및 성장기회가 부동산 매각을 결정하는 주요한 요인임을 확인시켜주는 결과로 해석될 수 있다. 반면, 부동산 자산 매입 가능성은 부채비율이 낮은 기업에서 상승하는 것으로 관찰되어 안정적인 재무구조가 동 의사결정 이전에 선행되어야 함을 확인할 수 있었다. 한편, 기업의 부동산 자산 매각과 매입 거래규모와 기업특성 간의 관계 역시 앞선 결과와 유사한 행태가 관찰되었다. 본 연구는 기업의 부동산 자산 활용에 대한 다양한 견해가 제기되고 있는 가운데, 보다 엄밀한 접근방식을 통해 그 동기와 유인을 파악함으로써 관련한 경영행태의 이해도를 개선시키고, 향후 관련 규제 도입과 경영 활성화 전략 수립 시 기초자료를 제공한다는 실무적 시사점을 가질 것으로 예상된다.