• 한국환경과학회지
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• 제15권3호
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• pp.243-252
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• 2006

The emergy concept was used to valuate the contributions of a tidal flat ecosystem included in the fourth stage reclamation plan for the Youngsan River area to the Korean economy. Emergy contributions of the ecosystem were compared with those of economic valuations performed on the same ecosystem. The tidal flat ecosystem contributed 3.55 million EmW/ha annually. This, however, cannot be compared directly with those of the economic valuations because both methodologies approach the valuation of ecosystems in different perspectives. The emergy methodology is a donor-based valuation in which what goes into making a product or service is measured, while the economic valuation is a receiver-based approach in which human receivers determine the value of an ecosystem product or service. An emergy valuation was conducted for the three ecosystem functions included in the economic valuations to compare the results of both methodologies on the same basis. Fishery production and pollutants removal contributed 9.86 million EmW/ha/yr and 0.88 million EmW/ha/yr, respective1y. The conservation value of the tidal flat ecosystem was 3.55 million EmW/ha/yr. Overall, the emergy valuation that try to include works of both human and nature on the same basis resulted in higher economic contribution of the tidal flat ecosystem than that calculated by the economic methodologies in which only human works are measured based on the willingness-to-pay of people. This study showed that the emergy concept could provide an alternative tool for policy decision-making regarding utilization and conservation of ecosystems by approaching the ecosystem valuation from a different perspective than that of economic methodologies.

• 경영정보학연구
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• 제5권1호
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• pp.129-146
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• 2003

기술 투자와 거래의 증가는 기술가치 평가에 대한 관심을 증대시키고 있으나 평가의 전문성과 기술가치의 다양성으로 인해 객관적인 기술 가치 평가가 용이하지 않은 문제점을 가지고 있다. 이 연구는 웹 기반의 대화형 기술가치 평가(WITV) 시스템을 개발하고 이 시스템을 이용한 기술가치의 평가 및 기술가치의 전략 분석에 그 목적을 두고 있다. WITV 시스템은 내적 기술가치(IVT)와 외적 기술가치(EVT)로 구성 된 기술가치 매력도(TVA) 모형을 이용하여 기술가치를 평가하고 해당 산업에서 기술의 가치를 제고하기 위한 전략을 분석하는데 이용되고 있다. 이 연구는 코스닥에 등록된 IT산업 의 중소 제조기업을 대상으로 TVA 모형과 WITV 시스템의 타당성과 적용가능성을 실험하였으며, 실험결과에 의해 그 효용성을 검증하였다.

• 한국HCI학회논문지
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• 제11권1호
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• pp.11-19
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• 2016

본 연구는 사용자 경험(UX)에 대한 경제적 가치 평가 모델을 탐색하고 적용하는 것을 목적으로 수행되었다. 스마트폰 잠금해제 UX를 대상으로 터치형, 지문인식, 홍채인식에 대해 조건부 가치측정법(contingent valuation method, CVM)을 적용하였다. 경제적 가치를 산출하기 위한 가치추정법 중에서 조건부 가치측정법을 선택한 이유는 잠금해제와 같은 인터페이스 요소들은 스마트폰을 이용할 때 중요한 사용자 경험적 가치이지만 시장에서 별개로 거래되지 않는 비 시장 재화이기 때문이다. 스마트폰 잠금해제를 조건부 가치측정법 중 이중 양분선택형 방식(double-bounded dichotomous choice)으로 설문조사하여 로짓 모형으로 분석한 결과 터치형 잠금해제 인터페이스는 529원, 지문인식 잠금해제는 4,214원, 홍채인식 잠금해제는 1,376원으로 경제적 가치가 나타났다. 즉, 지문인식 잠금해제가 가장 높은 경제적 가치를 나타냈으며, 그 다음으로 홍채인식, 터치형 순이었다. 이 연구의 주요 기여점은 UX 디자인에 대해 경제적 가치를 평가하는 방법론적 시도를 수행하였고, 체계적이고 신뢰도 있는 결과를 산출하였다는 점이다.

• 한국수소및신에너지학회논문집
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• 제25권3호
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• pp.319-335
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• 2014

This study attempts to suggest an economic analysis model for SNG projects, which can reflect the future uncertainty objectively and applies the real option valuation incorporating the flexible investment decision. Based on this analysis model, net present value and internal rate of return were estimated by using preliminary feasibility study report of SNG project. And economic evaluation of SNG project was performed with real option valuation using binomial option model. Through this, the difference of analysis results between the real option valuation model and the discounted cash flow model were compared and the usefulness of the real option valuation model was confirmed. From the actual proof analysis, it is confirmed that the real option valuation model showed higher SNG project value than the discounted cash flow model did. It was confirmed that by applying the real option valuation model, economic analysis can be performed on not only the current straightforward SNG project, but also various future portfolios having options such as expansion, modification, or decommission.

• 산업공학
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• 제15권4호
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• pp.444-451
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• 2002

Recently, the interest in technology valuation is revived and increasing mainly due to the lack of suitability of the traditional valuation methods in explaining the market reaction to newly-emerging knowledge-oriented companies. Moreover, many firms are now gearing their efforts to the strategic use of technology asset such as technology licensing, transfer and commercialization. Firms are also trying to enhance their technological competitiveness by re-evaluating their technology level and thus identifying the strengths/weaknesses of their technology portfolio. To accomplish this objective, the development of an integrated evaluation system for technology assets is essential. This paper presents a technology valuation system developed for a steel manufacturing company in South Korea. The valuation framework is based on; (1) the multi-attribute evaluation of technological competitiveness using Analytic Hierarchical Process and; (2) the expected future benefit of the technology using four different methods of discounted cash flow estimation. The suggested framework will be easily applicable to various industries where technological competitiveness should be evaluated systematically.

• 대한수학회보
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• 제52권3호
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• pp.935-946
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• 2015

The purpose of this paper is to introduce a new class of rings that is closely related to the classes of pseudo valuation rings (PVRs) and pseudo-almost valuation domains (PAVDs). A commutative ring R is said to be ${\phi}$-ring if its nilradical Nil(R) is both prime and comparable with each principal ideal. The name is derived from the natural map ${\phi}$ from the total quotient ring T(R) to R localized at Nil(R). A prime ideal P of a ${\phi}$-ring R is said to be a ${\phi}$-pseudo-strongly prime ideal if, whenever $x,y{\in}R_{Nil(R)}$ and $(xy){\phi}(P){\subseteq}{\phi}(P)$, then there exists an integer $m{\geqslant}1$ such that either $x^m{\in}{\phi}(R)$ or $y^m{\phi}(P){\subseteq}{\phi}(P)$. If each prime ideal of R is a ${\phi}$-pseudo strongly prime ideal, then we say that R is a ${\phi}$-pseudo-almost valuation ring (${\phi}$-PAVR). Among the properties of ${\phi}$-PAVRs, we show that a quasilocal ${\phi}$-ring R with regular maximal ideal M is a ${\phi}$-PAVR if and only if V = (M : M) is a ${\phi}$-almost chained ring with maximal ideal $\sqrt{MV}$. We also investigate the overrings of a ${\phi}$-PAVR.

• 무역상무연구
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• 제46권
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• pp.351-380
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• 2010

Multinational Enterprises set the prices for transactions between affiliates based principally on their global interest. But the customs authority in Korea wants to set the arm's length price as high as possible to get higher dutiable value for customs purpose, while the internal tax authority in Korea prefers lower arm's length price to get higher value for corporation tax purpose by cutting costs. Problem caused by the inconsistent valuation methods on the same imported goods of the two tax authorities is the single most important tax issue facing multinational enterprises. In the meantime, the customs authority in Korea has thought that it is a universal trend worldwide for the Customs and Internal tax authorities to adopt different methods of valuation on transfer prices between related parties, so KCS couldn't accept APA prices. But the internal tax authority in Korea has taken the initiative in APA program so NTS provided taxpayer with safe-harbor. Recently, KCS created the Advance Customs Valuation Arrangement(ACVA) provisions in the 2008 revision bill of the Customs Act through benchmarking APAs program. Can APAs work for customs? Neither WCO or OECD presents any recommendation on the integration of the valuation methods, but calls for close cooperation between two authorities, which still leaves taxpayers very unstable. We will start to seek ways to integrate the customs valuation and transfer pricing in this study.

• 기술혁신연구
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• 제11권1호
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• pp.1-27
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• 2003

In the knowledge-based economy, technology valuation of patents, brand name, know-how is presented for as key subject of intangible assets management science. This paper reviews the methods of technology valuation that have been developed by valuation specialists. Also, is talking about the practical application by income approach (DCF) method. The function and role of technology valuation analysts such as the related organizations and the reference of foreign organization is appeared through the examples.

• Journal of the Korean Data and Information Science Society
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• 제13권2호
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• pp.45-53
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• 2002

A company's market value-added, which equals the excess of a company's market capitalization over it s book value, is used as one of the measures for intangible assets valuation in accounting literature. One problem with the approach is that the valuation results are affected by severe fluctuations in capital markets. In this paper, we propose an approach using the Kalman filter for intangible assets valuation. We apply this method to data of Korean electronic companies.

• 한국유기농업학회지
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• 제13권2호
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• pp.129-143
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• 2005

Attempting to make an economic valuation of semi-liquid manure raises various complex questions. These are the valuation under different farming conditions, cost-benefit analysis in connection with the investment requirements of different semi-liquid manure systems, different storage capacities, transportation distances and treatment procedures. In the following, there questions will be discussed : 1. What value do the different types of semi-liquid manure have under different farming conditions? 2. Which storage capacities are economically justified? 3. Under which conditions is the transport of semi-liquid manure over long distances profitable?