• Knowledge Management Research
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• v.9 no.3
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• pp.173-194
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• 2008

Conventional financial accounting system has overseen the significant roles of the non-financial facets of the activities of the company, especially whose value creating abilities are based on knowledge assets. In the knowledge-based economy, telecommunication service companies must recognize the changes from the tangible assets to the knowledge assets as value creating resources, understand the dynamic processes in which the knowledge is converted to financial profits and seek the method to measure and report knowledge assets to sustain the competitive advantage continuously. This study proposes the indicators and measures of knowledge assets of Korea Telecom. Through the analysis and application of tile knowledge assets report of the Korea Telecom, this study shows the usefulness of the knowledge assets report.

• The Journal of Information Technology and Database
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• v.8 no.2
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• pp.115-135
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• 2001

The objective of this paper is to develop a knowledge assets measurement model in Korea. There are relatively many researches on measuring knowledge assets of an organization. These previous researches, however, lack of comprehensive view of knowledge management and view of Korean organizational culture. We surveyed and analyzed previous researches, and found common factors to measure knowledge assets. We developed an updated version of knowledge assets index. The developed model has been validated for its fitness with real data of Korean companies. The result of this research can be used as a measurement tool for knowledge assets of public institutions as well as private companies.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.333-336
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• 2001

The future industry, intangible assets, like expertise, customer satisfaction, and employee's volition and capability, create more company value than any other components. The company's outcome mostly depends on managing these intangible knowledge assets. Construction industry is trying to adapt knowledge management system to manage their knowledge assets, but Hey do not build up knowledge assets definition and knowledge assets classification as much as other industries do. Most researches related knowledge assets classification are not concentrated on construction industry so it is need to define knowledge assets and establish knowledge assets classification of construction based on construction characteristics and informations. With this research result, construction knowledge assets classification can be the basis of knowledge asscts evaluation and knowledge map for knowledge management system.

• The Journal of Asian Finance, Economics and Business
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• v.5 no.4
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• pp.187-199
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• 2018

This study examined the effects of startup firm's knowledge assets on the effectiveness of their sales strategies, efficiency of sales activities, and management performance, after categorizing these assets into customer knowledge assets and technology knowledge assets. Furthermore, the moderating effects of promotion focus by CEOs and sales managers of startup firms were analyzed. For the analysis, dyadic questionnaire surveys were conducted targeting the CEOs and sales managers of startup firms established at the Gyeongnam Technopark and the KAIST Technology Business Incubation Center in Korea. Hypotheses were verified through structural equation modeling, and moderating effects were identified through ANOVA. CEO's customer knowledge asset strengthened their effectiveness of sales strategies, and sales manager's technology knowledge asset strengthened the efficiency of their sales activities. Also, CEO's effectiveness of sales strategies and sales manager's efficiency of sales activities have been found to enhance startup firm's management performance. Meanwhile, the moderating effect of promotion focus strengthened CEO's effectiveness of sales strategies through CEO's customer knowledge asset and interaction as CEO's promotion focus level increased, but promotion focus of sales managers did not have any significant interaction effect. This study provides implications by offering empirical evidence on startup firms with regard to knowledge assets.

• Journal of The Korea Institute of Healthcare Architecture
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• v.16 no.2
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• pp.47-54
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• 2010

This paper is a longitudinal study, comparing survey results between two time periods. A previous survey was conducted in 1999. After 10 years of the first survey, the second survey was conducted while utilizing the same questionnaire. A list of membership of Korea Institute of Heallthcare Architecture was used as a sampling frame. At the first survey in 1999, questionnaires of 27.3 percentage were returned, and 15.5 percentage in the 2008 survey. Healthcare design is one of the highly specialized design types in architecture. In addition, it is demanded highly specialized knowledge to solve healthcare design problems. As a professional service firm(PSF), architectural firm utilizes knowledge assets to provide design service to clients. Specialized knowledge in question is one of the core assets of PSF. The knowledge generates competitive advantages and plays an effective role as a marketing tool for PSF. However, empirical studies dealing with the knowledge characteristics of specialized design(healthcare) firms were hardly found. Thus, this study aims to trace the professional architects' perception of knowledge demands for task performance and architectural knowledge assets. The results can be used as a reference when a specialized firm in healthcare design initiates to build knowledge assets in it.

• Proceedings of the Korea Contents Association Conference
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• 2003.05a
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• pp.327-332
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• 2003

This paper is to outline a methodology for establishing the fair market value of knowledge assets that may be associated with a going-concern business enterprise and identify the elements of knowledge assets and provide the basic concepts for valuing thorn Within this contort we will identify the nature of some of the more common or well-know forms of knowledge assets, discuss the normal relationship of these forms of knowledge assets to the monetary and tangible assets of a business enterprise from an investor's perspective.

• Journal of Software Engineering Society
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• v.24 no.1
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• pp.9-17
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• 2011

Software reuse the concept of developing software by using existing software assets, rather than developing it from scratch. Developers may face difficulties of reusing existing software assets because existing assets are normally developed by other developers for different purposes. Developers tend to seek appropriate knowledge about effectively reusing software assets from the developers who have faced and solved similar problems in reusing software assets previously. In other words, the reuse-related knowledge of domain experts or other developers usually provides important clues to solve reuse-related problems. Such reuse-relalted knowledge can help developers to reduce the time and effort to identify and solve the difficulties and problems that may arise in reusing software assets and in minimizing the risks of reusing them by allowing them to reuse reliable software assets in an appropriate way and by recognizing similar requirements or constraints of resuing the assets. In this paper, we describe a model to represent reuse-related knowledge in a formal way, and explain the architecture and a prototype implementation of Software Reuse Wiki (SRW) that enables collaborative organization and sharing of software reuse-related knowledge. We have conducted an experiment pertaining to problem solving in reusing assets based on reuse-related knowledge. We also discuss about our evaluation plan for showing the benefits and contributions of reuse knowledge representation model and management methods in SRW. We expect that SRW can contribute to facilitate users' participations and make efficient sharing and growing of reuse-related knowledge. In addition, the representation model of reuse-related knowledge and management methods can make developers acquire more reliable and useful reuse-related knowledge in a straightforward manner without spending additional efforts to find solutions to solve reuse-related problems.

• Journal of Korea Technology Innovation Society
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• v.5 no.1
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• pp.72-89
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• 2002

This paper is based on a belief that, it is the simplest and best way measuring intangibles and knowledge assets on a monetary base, although there are many efforts to measure it. We analysis and compare with accounting, appraisal and valuation standards on Korean, USA and global level each. We conclude that valuation is appropriate for intangibles and knowledge assets, but we should check the standards of valuation on a social base in Korea.

• Journal of Korea Technology Innovation Society
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• v.9 no.2
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• pp.350-372
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• 2006

The main purpose of this study is to investigate the technology related facts which determine the difference of the output of companies in the fields of IT and BT industries in Korean. The determining facts consist of the technology development strategy, the characteristic of R&D groups, and the ability of managing knowledge assets. Three kinds of regression model are made by using 3 determining facts from total model to IT and BT model to investigate the research purpose of this study. The technology development strategy consists of 2 sub facts, as technology innovation and product upgrade. The characteristic of R&D group consists of 2 sub facts, as the characteristic of task and the intensity of R&D group members. The ability of managing knowledge assets consist of 3 sub elements, as the ability of creating knowledge assets, the ability of holding in common knowledge assets, and the ability of developing the value of knowledge assets.

• Journal of the Korea Safety Management & Science
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• v.13 no.2
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• pp.251-258
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• 2011

The existing evaluation systems based on financial performance summarize the information about past results and focus on short-term performance, and so they have the limits to explain the future value of firms and to make a long-term strategic performance. By this reason, as a way to increase the future value, the development of the integrated performance evaluation system with which we may manages financial performance and knowledge assets together has been required recently. This study puts together various researches for the evaluation of knowledge assets, and analyzes the existing studies for the domestic medical devices industry and the tendency of introduction for business practice. Under this analysis, this study develops the knowledge asset evaluation indexes for medical devices industry by using the Balanced Score Card (BSC) of Kaplan & Norton(1992), and then presents the evaluation model by applying the Analytic Hierarchy Process (AHP) of Saaty(1980) to get the weight for each index. With the final evaluation model, we can calculate the evaluation score combined with both the quantitative indexes and the qualitative indexes at once.