• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.1166-1169
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• 2009

Bridges are exposed to very severe environment and experience, as service life increased, elevated traffic load and traffic flow, in addition to natural disasters. In comparing to other road structures, bridges may cause more significant damage, such as human-involved accidents, to the society in the event of collapse. A certain level of service shall be necessarily secured to assure the minimum safety of users. The cost for manage and preserve bridges will increase gradually and more restrictions will be loaded to efficiently distribute the limited resources, such as monetary budget and human resource etc. In order to enhance performance and serviceability of bridges with the limited resource, asset management technique has been applied into the bridge management system, which capitalizes the road infrastructures including bridges and assess them in accordance with the government finance report. In the application of asset management, there must be a tool for assess the performance of bridges and this study introduces the basic information on the definition and role of performance measures for asset management for bridges. This research suggests future development direction of performance measure for asset management for bridges in Korea.

• Journal of Information Technology Applications and Management
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• 제15권3호
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• pp.227-242
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• 2008

The purpose of this study is to identify the critical factors for the successful implementation of e-business in the public sector. The paper reports on a case study of the 'Onbid' asset-management system developed by the Korean Asset Management Corporation (KAMCO). 'Onbid' system is an e-marketplace for trading in public assets, including the disposition by public sale of real estate. Through this case study, the paper: (i) explores the changes in organizational culture that are required for successful e-transformation in organizations of public sectors; and (ii) identifies the critical success factors for the implementation of e-business in the public sector.

• 한국병원경영학회지
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• 제11권3호
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• pp.1-18
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• 2006

The purpose of this study is to analyze the relationship between intangible asset items and company value by empirical research in the medical industry, which may enhance usefulness of the results of other empirical research on intangible asset and company value. In order to attain the purpose of this study, the stock price is taken as the independent variable and all of intangible asset items reported to a balance sheet except the development expenditures and other development expenditures, and advertisement expenses, ordinary research & development expenditures reported on the income statement are taken as the dependent variables. In the following, I carried out four meaningful results from the analysis. First, research hypothesis 1; Book value of intangible asset reported in balance sheet bears positive relationship with company value shows that development expenditures 1 variable gives positive association in a significant level while a group of \10,000-above-company shows no relationship with company value, the other group of below-\10,000-company supports a consistently significant association. All this considering, we have to keep in mind that lack of prudence may leads to wrong results when we try to analyze. Second, research hypothesis 2; Intangible asset and other intangible asset expenditures reported on the income statement gives positive effect on company value shows that R&D accounts variables give insignificance in a statistical level to all company, including entire group, \10,000-above and below consistently. These results testify that current accounting system is valid. Third, in the case of other intangible asset, it requires further examination of current KAS because statistical results show negatively significant value or insignificant value in a statistical level. That means the more intangible assets, the less company value or nothing. Last, in the case of advertisement expenditure variables of above-\10,000 and entire company shows insignificances in a statistical level consistently while below-\10,000-company shows significant result coherently. We should regard accounting information on the advertisement expenditures of \10,000-below-company with caution. The results of this study provide controversial points whether intangible asset items reported on B/S, excluding development expenditures, should be regarded as asset. To facilitate the utility of accounting information on intangible asset, it seems necessary to regard advertisement expenditures reported on I/S as asset accounts. There are further arguments on the way of dealing with intangible asset under KAS that might be considered.

• 유통과학연구
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• 제11권4호
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• pp.51-60
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• 2013

Purpose - The objective of this paper is to investigate the effect of asset specificity, the level of information sharing, the importance of information sharing, and an integrated collaborative environment on supply chain performance. Research design, data, and methodology - Data collection was implemented as follows: questionnaires were distributed to 250 companies that have business ties with Halla Climate Control Corporation. The empirical study to test our hypothesis was based on statistical analysis (using SPSS 18.0 and AMOS 18.0). The hypothesis of this paper is that the asset specificity variable has positive effects on the following variables: Level of information sharing, the importance of information sharing, and integrated collaborative environment. Moreover the variables, the level of information sharing, and the importance of information sharing are strongly influenced by the variable integrated collaborative environment, and these when combined, have an effect on the dependent variable, supply chain performance. We tested our hypothesized model utilizing path analysis with latent variables. Results - According to the results of our analysis, hypothesis H1, which tests whether there is a relationship between asset specificity and the integrated collaborative environment, is supported at the 0.01 level. Hypotheses H2 and H3 were also confirmed, and asset specificity had positive effects (+) on the level of information sharing variable. The importance of the information sharing variable was statistically significant at the 0.01 level. Hypotheses H4 and H5 posited that the integrated collaborative environment variable would have a positive effect on the level of information sharing; the importance of information sharing variable was strongly supported statistically, with a significant p-value below. Moreover, the level of information sharing (H6), and the importance of information sharing (H7) variables also had a statistically relevant influence on supply chain performance. As a result, existence of a collaborative system between companies would influence supply chain performance by strengthening real-time information access and information sharing. Thus, it is important to construct a collaborative environment where information sharing among companies and cooperation is possible. Conclusions - First, with rapid changes in the business environment, it becomes necessary for enterprises to acquire the right information in order to properly implement SCM. For successful SCM, firms should understand the importance of collaboration with supply chain partners and an internally built collaboration system, which in turn will better promote a partnership commitment with suppliers as well as collaborative integration with buyers. A collaborative system, as we suggest in this paper, facilitates the maintenance of a long-term relationship of trust, and can help reinforce information sharing. Second, it is necessary to increase information sharing over time via a collaborative system so that employees of the suppliers become aware of the system. The more proactive and positive attitudes are towards such a collaborative system by the managerial group, the higher the level of information sharing will be among the users. Successful SCM performance is achieved by information sharing through a collaborative environment rather than by investing only in setting up an information system.

• 디지털융복합연구
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• 제10권8호
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• pp.193-200
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• 2012

IT도 자산으로 인식되면서, 국내 기업이나 공공기관에서는 이를 관리 및 운영하는 IT 자산관리 시스템이 도입되고 있다. 일반적인 자산관리는 국내 기업에서 많이 도입되었으나 자산에 관한 단순한 정보들만을 주로 관리하였기 때문에 자산들의 운영상 어려움이 많았다. 또한, 은행, 검찰, 철도 등과 같은 특수한 업무에서 사용하는 IT 자산들을 효율적으로 관리하기 위해서는 EA를 기반으로 한 IT자산 분류체계가 무엇보다 먼저 필요하였다. 따라서 본 논문에서는 A기관의 IT 자산 업무의 특수성을 고려하여 EA 메타모델 적용 가이드 V1.4에 의거 IT 자산들을 체계적으로 분류하였고, 이 기관에 알맞은 웹 기반 IT 자산관리시스템을 구현하여 운용비용 및 효율성을 향상시키고자 하였다.

• 한국콘텐츠학회논문지
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• 제11권12호
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• pp.919-930
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• 2011

도로는 사회간접자본 중 하나로서 지속적으로 관리되어야 그 기능을 발휘할 수 있는 국가의 중요한 자산이다. 지금까지는 도로를 포장관리시스템이라는 체계로 관리하여 왔다. 이 포장관리시스템은 시설물유지관리차원에서 사회기반시설을 관리하는 것으로서 주로 관리자 관점에서 공학적 판단을 기준으로 최소의 비용으로 공용수명을 최대화하는 모델이다. 그러나 경제발전으로 국민의 소득수준이 올라감에 따라 삶의 질에 대한 요구도 증가하고 있어 이제는 납세자로서 국민의 동의는 국가의 정책을 결정하는데 중요한 변수로 작용하기 시작했다. 따라서 사용자 관점의 평가는 이러한 요구를 해결하는 출발점이 되었다. 이런 관점으로 평가하기 위한 척도로서 서비스 수준(Level of Service: LoS) 이라는 것이 사용되기 시작했으며, 이를 시설물 자산관리에 활용하려는 여러 가지 시도가 있다. 본 논문에서는 LoS를 척도로 활용하는 한국형통합 자산관리체계(Korea Total Asset Management-40: KTAM-40)를 적용한 도로포장자산관리시스템의 정보기술아키텍처 중에 응용아키텍처와 데이터아키텍처를 설계하고 이것이 KTAM-40의 요구조건을 충족시키는지를 밝히고자 한다.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2011년도 정기총회 및 추계학술대회 논문집
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• pp.2473-2478
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• 2011

The asset management of railway facilities is a total framework for finally supporting a safe and comfortable train service, which includes functions of supporting evaluation of condition and performance of infrastructures, making the decision method of repair or rehabilitation of deteriorated facilities, and lengthening the life cycle of structure through the decision of adequate cost and time of repair or reinforcement. In the range of the asset management, organization, human, the target, and information & data of company are included. Therefore, in this paper, appling the method of asset management analysis to the railway structures, the process of the risk assesment using BRE(Business Risk Exposure) and the basis of consisting optimized renewal decision-making are expressed.

• 농촌계획
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• 제15권2호
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• pp.69-80
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• 2009

The purpose of this paper is to estimate the regional economic impact of reverse mortgage system based on farmer's net asset of house and farmland together. The regional economic impact was estimated by using inter-regional input-output model. Major findings are as follows: 1) The result of input-output analysis shows that 49,130 million won of production effect, 20,040 million won of value added effect, and 24,759 number of employment effect, 2) Since the result shows that the elderly spend most of the reverse mortgage money for their living expenses, it seems necessary to adopt net asset based reverse mortgage system to improve and stabilize farmers' living conditions and regional economy.

• 한국항공운항학회지
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• 제14권4호
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• pp.48-59
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• 2006

This Study focused on the process of technology transfer for the aircraft development program by the strategic alliance. Especially, this study showed how the learning firms absorb new technology from the foreign leading company. This case study concludes that teachability, asset specificity, relation capital with partner, information sharing system in organization and knowledge base are key factors for absorbing the new technology from the technology leading partner.

• 한국건설관리학회논문집
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• 제11권6호
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• pp.35-44
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• 2010

효율적인 교량의 유지관리를 위해서는 우선순위를 고려한 유지보수비용 예측과 전략적인 예산배분이 가능한 자산관리시스템의 구축이 필요하다. 본 연구는 이를 돕기 위한 교량의 자산가치 평가방법 연구를 통해 국내 실정에 적합한 실효성 있는 자산가치 평가방법의 제안을 주목적으로 하였다. 우선 국내외 교량시설물의 자산가치 평가 적용사례를 조사하여 그 장단점을 파악하고 국내 실정에 적합한 교량자산가치 평가 방법을 고찰하였다. 이를 바탕으로 취득원가에 의한 자산가치 평가방법과 대체원가를 활용한 가치평가 방법을 제안하고 교량의 가치평가를 위한 모델을 정립하였다. 또한 제안된 두 가지 자산가치 평가방법을 활용하여 국내에서 공용중인 교량의 가치평가를 수행하였다. 회계적 목적의 자산가치 평가 지원을 위해서는 초기건설비용에 근거한 취득원가를 고려한 자산가치 평가방법이 바람직한 것으로 분석되었으며, 유지관리 의사결정의 목적을 위해서는 보다 다양한 의사결정 인자의 고려가 가능한 감가상각 후 대체원가방법을 활용하는 것이 적합한 것으로 분석되었다.