• Journal of the Korean Home Economics Association
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• v.49 no.10
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• pp.1-13
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• 2011

This paper examined how men and women differ in the attitude and behaviour of financial risk tolerance. The results showed that women were less risk seeking than men in financial risk tolerance. The results of the investment simulation indicated that men invested in higher risk assets like stock. In contrast, women prefered to invest in lower risk assets like real estate. The results of multiple regression analysis showed that if investors have the propensity to take more risk they allocated their money to higher risk assets in the simulation. This analysis also showed that the surveyed respondents invested in risky assets if they had experience in high risk investment in the past.

• Health Policy and Management
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• v.12 no.4
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• pp.1-17
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• 2002

This study was attempted to identify the liquidity trends and determinants of private hospitals in Korea different. Data used in this study were collected from 98 hospitals with complete general data of present conditions as well as financial statements(balance sheets, income statements). They were chosen from hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variables in this study were used current ration and quick ratio as a proxy indicator for liquidity. The independent variables were ownership type, hospital type, location, bed size, period of establishment, short-term liabilities to total assets, long-term liabilities to total assets, borrowings to total assets, fixed asset ration, net profit to total assets, operating margin to gross revenue, growth rate of net worth to total assets, total asset turnover, and business risk(volatility of profit). The major findings of this study were as follows. Trends of liquidity(current ratio, quick ratio) had been continuously decreased. Especially, There were very distinct decreasing trends of personal hospitals and less than 300beds, which weakened liquidity. The factors had significant effect on current ratio were short-term debt to total assets(-), fixed asset ratio(-), business risk(+). High short-term debt to total assets, high fixed asset ratio and high business risk significantly decreased in liquidity. The factors that significantly affected on quick ratio were short-term debt to total assets(-), borrowings to total assets(+), fixed asset ratio(-), business risk(+).

• Journal of the Korean Institute of Landscape Architecture
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• v.21 no.2
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• pp.91-106
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• 1993

The objective of this study is to prepare a proposal for desired changes in the laws and regulations system of the Environmental Impact Assessment (EIA) about cultural assets preservation. The related Korean regulatory system and literature for EIA have been surveyed and case studies have been analyzed and actual cases where cultural assets protection were of issue have been studied to deduce the problems of those areas. Based on the result of this study, proposed changes are as follows; 1. "Status of cultural Assets" is to be included as common assessment factor for all categories of object projects in "Table 2: Essential Assessment Factors for Individual Project Category" of "Ordinance for Preparation of EIA Statement, etc." 2. "Status of Underground Cultural Assets and Potential Underground Cultural Assets" is to be inserted as a survey factor in "Table 3:Format of and Instruction for Impact Statement". 3. The clause of "-- the survey should be performed on-site and the investigation report should be submitted." is to be inserted in methods of survey in "Table 3". 4. Ground survey of cultural assets should be performed prior to completion of project planning, that is, from the stage of pre-study for site selection. 5. The application of impact abatement from "Methods and Plants for Impacts Abatement" of "Report for Development of EIA Statement Technologies" should be included, with proper modification of timing, in "Ordinance for Preparation of EIA Statement, etc." 6. The expense liability clause in "Cultural Assets Preservation Act" is to be revised as "a certain ratio of expenses for excavation should be borne by the government." 7. Regulatory device for collecting appropriate opinions should be established. It may include Cultural Assets Preservation Committee's hearing to the project owner's opinion. be established. It may include Cultural Assets Preservation Committee's hearing to the project owner's opinion.

• Convergence Security Journal
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• v.24 no.2
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• pp.189-200
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• 2024

In recent years, the development of defense technology has become digital with the introduction of advanced assets such as drones equipped with artificial intelligence. These assets are integrated with modern information technologies such as industrial IoT, artificial intelligence, and cloud computing to promote innovation in the defense domain. However, the convergence of the technology is increasing the possibility of transfer of cyber threats, which is emerging as a problem of increasing the vulnerability of defense assets. While the current cybersecurity methodologies focus on the vulnerability of a single asset, interworking of various military assets is necessary to perform the mission. Therefore, this paper recognizes these problems and presents a mission-based asset management and evaluation methodology. It aims to strengthen cyber security in the defense sector by identifying assets that are important for mission execution and analyzing vulnerabilities in terms of cyber security. In this paper, we propose a method of classifying mission dependencies through linkage analysis between functions and assets to perform a mission, and identifying and classifying assets that affect the mission. In addition, a case study of identifying key assets was conducted through an attack scenario.

• Korean Business Review
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• v.20 no.2
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• pp.147-171
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• 2007

Traditionally intangible assets have been neglected in measuring management performance in the area of business. However as knowledge based times is coming, the importance of intangible assets have been evermore attentive then before. The purpose of the study is to explore the relationship between management performance and intangible assets of resort condominium in Korea. This paper categorizes intangible assets into customer relations asset, cooperative business partner asset, and service operations competence based asset and find relationship between these assets with management performance.

• 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 Korean Society for Railway
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• v.18 no.1
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• pp.81-86
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• 2015

Assets are an essential part of a railway financial position and income state. The Railway industry, SOC, has characteristics of possessing vast tangible assets and incurring vast asset-related-costs. For higher liquidity and profitability, the railway industry need more active asset management. Since 2011, IFRS has its changed accounting method for tangible assets, this has subsequently affected asset management. As the railway industry has a high portion of tangible assets, the accounting method for tangible assets is very important. This paper analyzes the newly adopted accounting method for tangible assets and proposes LCC for effective asset management.

• Journal of Distribution Science
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• v.14 no.4
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• pp.13-20
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• 2016

Purpose - This paper attempts to determine the importance of financial sustainability and the impact of Selling, General and Administrative Expenses (SG&A) on the financial sustainability of the IT industry. Research design, data, and methodology - Primarily the impact of SG&A expenditure on the sales revenue, assets, gross margins and profit is ascertained. After that the impact of SG&A expenditure, sales revenue, assets, gross margins and profit on the financial sustainability i.e., return on assets is worked out. Finally the impacts of financial sustainability i.e., return on assets on total enterprise value and market valuation multiples are found out. Results - The empirical result shows that SG&A expenditure most strongly impacted sales revenue, assets, gross margins and profit positively. Financial sustainability impacted in mixed manner with SG&A expenditure, sales revenue, assets, gross margins and profit. Assets and gross margins have weak positive impact on financial sustainability. Sales revenue has no impact on financial sustainability. Finally financial sustainability had moderate positive impact on total enterprise value and had no impact on market valuation multiples. Conclusions - SG&A expense has moderate positive impact on the financial sustainability and magnitude is very low.

• International Journal of Knowledge Content Development & Technology
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• v.9 no.2
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• pp.65-89
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• 2019

This study has the aim of developing an evaluation index that can help evaluate the reliability of the information resources of institutions retaining humanities assets for the purposes of laying out the foundation for providing one-stop portal service for humanities assets. To this end, the evaluation index was derived through the analysis of previous research, case studies, and interviews with experts, the derived evaluation index was then applied to the humanities assets retaining institutions to verify the utility. The institutional information resources' reliability evaluation index consisted of the two dimensions of the institutions' own reliability evaluation index. The institution provided a service and system evaluation index. The institutions' own reliability evaluation index consisted of 25 points for institutional authority, 25 points for data collection and construction, 30 points for data provision, and 20 points for appropriateness of data, for a total of 100 points, respectively. The institution provided service and system evaluation indexes consisting of 25 points for information quality, 15 points for appropriateness (decency), 15 points for accessibility, 20 points for tangibility, 15 points for form, and 10 points for cooperation, for the total of 100 points, respectively. The derived evaluation index was used to evaluate the utility of 6 institutions representing humanities assets through application. Consequently, the reliability of the information resources retained by the Research Information Service System (RISS) of the Korea Education & Research Information Service (KERIS) turned out to be the highest.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.699-707
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• 2021

The objective of this study is to examine the determinants of the liquidity of 17 commercial banks listed on the Vietnamese Stock Exchanges, HOSE, HNX and UPCoM. The study uses the quarterly audited financial statements from the first quarter of 2006 to first quarter of 2020; it includes 496 observations. Data on GDP and inflation are compiled from the International Monetary Fund and the General Statistics Office of Vietnam. Once collected, the data were organized along the line of unbalanced panel data. The results show that total asset size, return on total assets, and credit growth are positively associated with the liquidity of the listed banks; whereas the interaction between the bank size and the return on total assets has a negative impact on the liquidity of commercial banks listed on the HNX, HOSE, UPCoM. In order to maintain good liquidity, commercial banks need to focus on effective credit growth, ensure a high rate of profit over total assets, and at the same time focus on developing the scale of total assets. However, the development of the size of the total assets should be noted in the balance between the total assets and the rate of return on the total assets.