• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.303-314
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• 2020

This paper investigates the relationships between bank credit and trade credit with profit of 130 agricultural firms listed on Vietnam's stock exchanges during the period 2008-2014. Using the GMM approach, the paper reveals inverted-U shaped (∩) relationships between bank credit and trade credit with profit. Specifically, the optimal threshold of bank credit and trade credit to total assets of the firms are 0.4173 and 0.2425, respectively. The findings mean that if the ratio of bank credit to total assets exceeds the benchmark of 0.4173, firms should consider restructuring debts to get them back to the benchmark. To do so, firms should withdraw from those business fields that are not of their profession, in addition to liquiditizing unused assets to repay debts and not using short-term credit to invest in long-term projects. Firms may use trade credit wisely when other sources of finance are lacking. In concrete terms, firms can increase trade credit use if the ratio of trade credit to total assets is below 0.2425. Yet, if this ratio goes beyond this benchmark, firms should get back to this benchmark, e.g., keeping a suitable amount of inventory. The implications of this study is to boost firm growth in the proposed way.

• Journal of Digital Contents Society
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• v.18 no.5
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• pp.831-837
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• 2017

The popularization of smart phones is increasing interest in individual customized service and various systems have been changing in order to meet such changes to satisfy facilities such as museums. Museum has the element of view, contained purpose of history education, also has role as institution that should have fun and education. In order to achieve this purpose, it is necessary to arouse sufficient interest in cultural assets, In parallel, to provide various contents of cultural assets is essential. Therefore, to provide an efficient viewing cultural assets services in this study make a study to effective method for combined education and evaluation using Unity3D engine and SDK for Vuforia called Augmented Reality development.

• Korean Journal of Rural Living Science
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• v.6 no.1
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• pp.73-84
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• 1995

The objective of this thesis is to analyse empirically the economic resource problems of the rural poor households. Data from 444 rural sample households in four provinces, divided into two subgroups, the poor and the non-poor households, were analysed and compared. The owned arable land size, level of agricultural and non-agricultural income, assets, debts and the sufficiency of living expenses of the poor households were measured and compared with those of non-poor households respectively. The significant findings and drawn conclusions are as follows : The rural poor households 1. tends to show smaller family size, older age and lower level of education of homemakers than the non-poor households, that might work as constraints to income sources and quality. 2. has not only small arable lands and agricultural income but also even smaller cash income, less than 50% of total income, with 27% of self-product consumption and depends more on non-agricultural income than the non-poor households. Such weakness of income structure might cause and increase the income instability of the rural poor households. 3. reveals significantly different level and components of assets from the non-poor households lower level of assets, less amounts of but more load of debt due to lower solvency that comes from low level of income and assets, higher debts for consumption and lower accessibility to credit. All these socio-demographic and economic characteristics of the rural poor households might have compound effects on the economic problems of the poor households and make vicious circle of poor.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.33 no.2
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• pp.757-769
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• 2013

Intangible assets for construction engineering consulting firms are very important for their valuation, because engineering consulting is typical knowledge-based business which creates value based on technical expertise and human resources. This paper presents the intangible asset classification model based on the concept of value creation in construction engineering consulting firm and proposes intangible asset valuation methodology using System Dynamics and survey data. Utilization of the valuation methodology presented in this paper would increase the public awareness of intangible assets in construction engineering consulting firm and, thus, contribute to the growth of the engineering consulting industry by realistic and accurate valuation of intangible assets.

• Journal of Convergence for Information Technology
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• v.7 no.5
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• pp.111-116
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• 2017

In this paper, we propose a method to measure the complexity of assets when a software component is constructed as a basic asset, a standardized design model is acquired, and a reusable extended asset is designed based on the standardized design model. However, each asset of our proposed asset management system consists of composite assets that combine assets of two domains. So this method can not make accurate measurements. Therefore, the complexity of the overall asset can be measured by reflecting the property value of the basic asset stored under the architecture. In conclusion, it is possible to measure the composite-complexity of a composed asset that is inversely proportional to cohesion and proportional to the cumulative sum of the associated values of each asset in the asset-related design.

• 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.

• Convergence Security Journal
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• v.19 no.3
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• pp.101-107
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• 2019

Our military's cyberspace is under constant threat from the enemy. These cyber threats are targeted at the information service assets held by the military, and securing the security of the organization's information service assets is critical. However, since Information assets can not be 100% selt-sufficient in any organization as well as the military, acquisition of information assets by the supply chain is an inevitable. Therefor, after reviewing supply chain protection measures to secure the safety of the military supply chain, we proposed a method for securing supply chain companies through the citation of partnership based on the validated trust model.

• Conservation Science in Museum
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• v.3
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• pp.21-27
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• 2001

In National Central Museum, we recently preserved paper cultural assets, such as ancient maps, books and antique documents etc, to prepare "A Dynamic World of External Relations in Goryeo & Joseon Dynasty". The paper cultural assets generally react sensitively to their environments; temperature, humidity, light and physical force acting. Biological damages, which are caused by microbe, contraction, swelling and damage from insects occurred. Wrinkles on relics, which are made my physical force, stains on relics which are due to moisture, weakening of adhesive strength and damages from insects were found during the recent preservation handling. Therefore we are trying to find out any damage, which could be occurred in paper cultural assets and introduce brief emergency operation to prevent the damages and develop the preservation handling.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.135-141
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• 2021

The study aims to examine the impact of liquidity and solvency management on the financial performance of Jordanian manufacturing companies listed on the Amman Stock Exchange, for a period of 10 years from 2010 to 2019. The size of the company was used as a control variable. The study employs Return on Assets (ROA) and Earnings Per Share (EPS) to measure financial performance. Current ratio (CR) and total debts to total assets were used as proxies for liquidity and solvency management, while logarithm of total assets was used to measure the size. Correlation and multi regression analyses have been applied to analyze the data. The results show a statistically significant impact of independent and control variables (liquidity and solvency management and the size of the company) on financial performance, while the detailed results of the hypotheses indicate that liquidity has an insignificant reverse impact on financial performance. With respect to other variables, there is a significant positive impact of size on performance and a significant negative impact of solvency on performance. The study suggests in light of results, increasing investments in companies' assets by focusing on internal financing, such that large-sized companies with low leverage will have a good performance.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.109-115
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• 2021

This study aims to examine the effect of Operating Costs and Income, Loan to Deposit Ratio on the Return on Asset (ROA) of Public-Private Foreign Exchange Banks listed on the Indonesia Stock Exchange (IDX) during the 2015-2018 period. This study is a quantitative study using financial reports of Public-Private Foreign Exchange Banks listed on the IDX as a data source. This study's population is 25 Public-Private Foreign Exchange Banks listed on the IDX. This study uses purposive sampling to determine the sample to produce 21 banking companies. Data was analyzed using multiple linear regression methods and descriptive statistics. The F Test calculation results state that all the variables of free operating expenses, operating income, and the loan to deposit ratio simultaneously and significantly affect the return on assets (ROA) variable in Public-Private Foreign Exchange Banks listed on the IDX. This study's results indicate that simultaneously Operational Costs, Operational Income, and Loan to Deposit Ratio have a significant effect on ROA. Operational Costs and Operational Income have a significant negative impact on Return on Assets. The third hypothesis shows that the Loan to Deposit Ratio has a positive and insignificant effect on Return on Assets.