• 제목/요약/키워드: asset level

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실물옵션을 이용한 온라인게임 개발사 가치평가 사례연구 (Valuation of Online Game Developers Using Real Options Analysis: the Case of Korea)

  • 유창석;허은녕;김민규
    • 한국게임학회 논문지
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    • 제11권5호
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    • pp.31-41
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    • 2011
  • 최근들어 온라인게임 개발사에 대한 투자가 활발해짐에 따라 상용화 이전 단계의 온라인 게임 개발사에 대한 투자도 본격적으로 진행되고 있으나, 이들 업체들은 기술적 불확실성 및 시장 불확실성이 매우 높기 때문에 고전적인 가치평가 방법으로는 한계가 존재한다. 따라서, 이러한 불확실성을 효과적으로 반영할 수 있는 실물옵션 방법론을 적용하여야 한다. 이를 블루홀스튜디오의 실제 투자 사례에 대해 적용한 결과, 실물옵션 방법론이 고전적인 가치평가 방법에 비해 더 효과적으로 시장 가치를 설명하며, 실물옵션 방법론 중에서도 MAD(Market Asset Disclaimer) 방법이 더 효과적임을 사례연구를 통해 실증하였다.

사물인터넷(IoT) 환경에서의 개인정보 위험 분석 프레임워크 (Risk Analysis for Protecting Personal Information in IoT Environments)

  • 이애리;김범수;장재영
    • 한국IT서비스학회지
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    • 제15권4호
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    • pp.41-62
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    • 2016
  • In Internet of Things (IoT) era, more diverse types of information are collected and the environment of information usage, distribution, and processing is changing. Recently, there have been a growing number of cases involving breach and infringement of personal information in IoT services, for examples, including data breach incidents of Web cam service or drone and hacking cases of smart connected car or individual monitoring service. With the evolution of IoT, concerns on personal information protection has become a crucial issue and thus the risk analysis and management method of personal information should be systematically prepared. This study shows risk factors in IoT regarding possible breach of personal information and infringement of privacy. We propose "a risk analysis framework of protecting personal information in IoT environments" consisting of asset (personal information-type and sensitivity) subject to risk, threats of infringement (device, network, and server points), and social impact caused from the privacy incident. To verify this proposed framework, we conducted risk analysis of IoT services (smart communication device, connected car, smart healthcare, smart home, and smart infra) using this framework. Based on the analysis results, we identified the level of risk to personal information in IoT services and suggested measures to protect personal information and appropriately use it.

국도유지관리를 위한 포장관리시스템 개발에 관한 연구 (Development of Pavement Management System for Highway Maintenance)

  • 이영욱;도명식;이종달
    • 한국도로학회논문집
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    • 제9권4호
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    • pp.159-169
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    • 2007
  • 본 연구에서는 효율적인 포장관리를 위해 경제성을 고려하여 생애주기비용(LCC)이 최소가 되는 시점에서 필요한 유지보수공법을 적용할 수 있는 포장관리시스템(PMS)을 개발하여 실제 포장관련 자료를 기반으로 한 유지관리방안을 제시하였다. 나아가 예산제약이 없는 경우를 대상으로 일정한 수준의 도로 서비스수준을 유지하기 위해 필요한 예산은 매년 차이가 있음도 확인하였다. Visual Basic 프로그램으로 개발하여 시스템의 응용성과 실효성의 검증을 위해 22개의 국도포장단면을 대상으로 현장조사를 시행하여 얻은 자료를 바탕으로 포장단면의 장기공용성 추정과 예산범위를 고려한 효율적인 유지관리 방안을 제시하였다.

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Residential Environment Satisfaction of One-person Households : Focused on Young (19-39) Women in Korea

  • KIM, Sun-Ju
    • 융합경영연구
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    • 제9권6호
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    • pp.15-24
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    • 2021
  • Purpose: The purpose of this study is to analyze the residential environment satisfaction of young women's one-person households and the characteristics of young one-person households, and to present policy implications for their housing problems. Research design, data, and methodology: This study used 11th Korea Financial Panel Data. Analysis methods in this study include basic statistical analysis, frequency analysis, multiple regression analysis, and artificial neural network analysis. Results: As a result of the analysis of this study, 1) young one-person households showed that women had higher ratios of non-regular workers, real estate debt than men, and lower average income. The percentage of young people owning their own homes was very low at about 5%. 2) For young women, the higher the education level and monthly consumption, the lower the housing satisfaction. 3) Young women living in rental housing had lower housing satisfaction than their own. Conclusions: Women are paying more for housing security than men in young one-person households. In addition, the proportion of their own houses is very low. Therefore, there is a need for a policy on the housing safety issue of young women's one-person households. And policies to support young one-person households to own their own homes are required.

한국 약용작물의 기술 동향 및 특허 전망 (Technology Trends and Patenting Prospects of Medicinal Plants in Korea)

  • 최지원;김수연;유고은;김창국
    • 한국약용작물학회지
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    • 제27권2호
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    • pp.75-85
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    • 2019
  • Background: Medicinal plants are widely used in Asia. They have proven to be an invaluable asset in modern drug discovery and their demand has been steadily increasing across various industries. Methods and Results: Using 4,867 valid patents related to 12 oriental medicinal plants of 10 country groups, the growth and development potential of patents was evaluated. The cites per patent (CPP) and patent family size (PFS) indices were used to evaluate the market capability and technological level of the collected patents. Meanwhile, the patent impact index (PII) and technology strength (TS) were used to compare the technological competitiveness of patents among various technology types and markets. Both CPP and PFS indices showed that magnolia-vine and balloon flower have numerous core or original patents. Furthermore, an increase in both PII and TS indices was observed. A newly designed intellectual property multi-layer (IPM) model predicted that the medicine, genome and cosmetic categories have a high possibility of patent application growth. Conclusions: The IPM model can be used to provide the scope of particular technology fields for patent development. In addition, this study can assist patents to advance in the international market and guide the development of a national industrial strategy.

농업생태환경 프로그램의 효과분석 (The Effects of Agricultural Ecological Environment Programs)

  • 이관률;남궁영
    • 농촌지도와개발
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    • 제28권1호
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    • pp.1-12
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    • 2021
  • This study aims to analyze the effects of the Agricultural Ecological Environment Program, the first agri-environmental policy in Korea. To this end, as Janghyeon in Boryeong City and Hwaam in Cheongyang County were set up as experimental group. And similar to these villages nearby, Hwangryong in Boryeong and Gideok in Cheongyang have been set up as the control group. It compared and analyzed the farms' level and structure of awareness. The main results of the study can be summarized as follows. First, the Agricultural Ecological Environment Program improved the awareness of safe agricultural product cultivation and agricultural ecological environment stabilize. However, the contribution to the formation of rural community has not been statistically significant. Second, it was found that the farms clearly distinguish and recognize the safe agricultural products cultivation, the agricultural ecological environment stabilize, and the formation of rural community. On the other hand, it was found that the control group that did not participate in the agricultural ecological and environmental program was confused on the recognition of three things or did not recognize them. To summarized, the future agri-environmental policy can be grafted onto regional development policy. So, the areas of agri-environmental policy should include both agriculture and rural. In addition, the scientific discipline and movement approach should be all used also in the method of approach.

Distribution of the Tax Burden across Companies in Vietnam: The Issue of Corporate Tax Avoidance

  • Kien Trung TRAN
    • 유통과학연구
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    • 제21권6호
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    • pp.83-89
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    • 2023
  • Purpose: This paper considers the issue of corporate tax avoidance (CTA) in the distribution of the tax burden across companies in Vietnam because the high level of CTA leads to unfairness in taxation. In particular, we aim for discussing the way to measure the extent of CTA and explore the determinants of CTA that reflect the features of high-tax risk-taking companies. Research design, data and methodology: The study investigates factors influencing the CTA behavior of legal entities listed on the Vietnam stock market between 2012 and 2018 to fill the empirical research vacuum in the country. we employ the dynamic GMM estimate method. Interestingly, CTA is considered through three approaches, including two effective-tax-rate-based methods and especially accrual earnings Results: The results highlight tax - accounting book disparities have significant effects on CTA. In addition, firm size, net asset value, debt leverage, and tax-accounting books are related to CTA. Conclusions: Tax avoidance is shown to have a positive correlation with financial distress in this case. The higher a company's capital adequacy ratio, the fewer tax avoidance opportunities it has. The paper draws some recommendations to deal with tax avoidance that improves the fairness in the distribution of the tax burden among corporations.

Study of organizational climate at NTPC, BADARPUR

  • Kumari, Neeraj
    • 융합경영연구
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    • 제6권2호
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    • pp.5-20
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    • 2018
  • Purpose- The study aims to understand the perception of the employees regarding employee relations, organizational culture, employee welfare and job design within the organization. Research design, data, and methodology - It is a descriptive study. A climate survey was conducted on the staff of NTPC, Badarpur. The sample size is 100. The data has been analyzed using excel and SPSS. Results - The study finds the lack of free flow of communication with the information by the top and middle management to lower levels, lack of existence of positive attitude, lack of recreational activities to bring stress level down. NTPC, Badarpur is an association which gives a wide range of offices to its workers along these lines giving fulfilment to its representatives all things considered. Conclusions - Correspondence network ought to be entirely clung to all the more free stream of correspondence by top and center administration. Greater lucidity with respect to expected set of responsibilities might be useful. Orderly enlistment is required. Human Asset prerequisites in groups should be re looked guaranteeing sufficient colleagues in a group. Workers are submitted towards association's objective. NTPC, Badarpur ought to move with the developing advancements so it can adapt up to the quicker rivalry.

Non-Fungible Token(NFT) 소비자의 구매행동을 이끄는 요인은 무엇인가?: 심리적 소유감의 조절효과를 중심으로 (What Drives Consumer Purchase Behavior of Non-Fungbile Token(NFT) Collectibles?: the Moderating Role of Psychological Ownership)

  • 나화승;이상우
    • 한국정보시스템학회지:정보시스템연구
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    • 제32권1호
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    • pp.53-84
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    • 2023
  • Purpose The purpose of this study is to understand the factors that influence the purchasing behavior of NFT collectibles consumers, using the value-based acceptance model (VAM). As the use of NFTs is predicted to become more widespread in the near future, it is important to explore how these consumers make purchasing decisions. Design/methodology/approach This study employed text analysis and in-depth interviews to identify the factors of benefits and sacrifices perceived by consumers. Based on the results of the exploratory study, a research model and hypotheses were established. To test the hypotheses, an online survey was conducted, and the data was analyzed using a structural equation model. Findings The major findings of this study showed that perceived benefit factors had a significant positive impact on consumers' perceived value of NFT collectibles, whereas perceived sacrifice factors did not have a significant effect on perceived value. Also, when consumers' social needs were met, their perceived value was highest. Lastly, the effect of perceived value on purchase intention was not affected by the level of psychological ownership.

저출산 가계와 출산계획 있는 가계의 경제구조 비교 분석 (The Differences in Household Economic Structure between Low-Fertility and Birth-Planned Households)

  • 차경욱
    • 가정과삶의질연구
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    • 제23권2호
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    • pp.137-148
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    • 2005
  • This study compared one-child households' economic structures between those who determined not to have more children and those who have a birth plan. This study examined the demographic characteristics and economic variables such as income, consumption expenditures, assets. debt, and a subjective evaluation of future economic status. Especially, it compared the effects of socioeconomic variables on expenditures on a child between low-fertility and birth-planned households. From a questionnaire completed by a husband or wife of one-child households, 154 low-fertility households and 201 birth-planned households were obtained. A t-test, chi-square test, multiple regression analysis and a dummy variable interaction technique were used. The findings of this study are as follows: First, low-fertility households were older, had higher income, and had more educated, employed wives. Their marital duration was longer, and their child was older than those of birth-planned households. Second, low-fertility households had higher consumption expenditures than did birth-planned households. Especially, expenditures of apparel and shoes, health care, education, and entertainment were significantly higher for low-fertility households. Also, low-fertility households spent more than did birth-planned households on a child. However, low-fertility households had significantly more debt than did their counterparts, and their expectation level of future economic status were lower than that of birth-planned households. Third, the effects of socioeconomic variables on expenditures on a child were different between low-fertility and birth-planned households. Age, education level, husband's occupation, wife's employment status, income, net asset, and subjective evaluation of future economic status showed significant differences. Income elasticity of expenditure on a child was significantly higher for low-fertility households than their counterparts.