• 한국병원경영학회지
• /
• 제1권1호
• /
• pp.21-36
• /
• 1996

The purpose of this study is to evaluate the level of fixed assets management of the factors affecting its management level. The surveyed data were gathered from 105 general hospitals among 263 general hospitals nationwide. The level of fixed assets management was measured by 11 dimensions of assets management. The results were as follows : 1. According to general characteristics of hospitals, the management level of public hospitals and corporatized hospitals was better than that of private hospitals. The management level was better as increasing beds. 2. In the structural characteristics of assets management, the management level of the hospitals which had the responsible person for assets management was better than that of the hospitals which had not. 3. In the operating characteristics of assets management, the hospitals that conducted education for the job had better level of assets management that did not it. The hospital that the discard of assets was decided by engineering department or management department were better in management level than the hospitals that it was decided by user department. The management level of hospitals which were computerized for assets management was better. 4. In the full model, the most factors affecting the level of assets management were the factors that were characterized by operation pattern of assets management, and the operating characteristics of assets management were explained to 23.1% of total 45.7%. Conclusively, the level of assets management was mostly affected by the operating characteristics of assets management which were education for the job, discard decision not by user department, computerization for assets management. Therefore, hospitals perform education of the job, discard decision by engineering or management department, and computerization for better level of fixed assets management

• 한국산림과학회지
• /
• 제96권6호
• /
• pp.724-729
• /
• 2007

우리나라의 산림자원은 그 양적인 증대에도 불구하고 임업의 낮은 채산성으로 인해 경제적인 자산으로서의 가치를 인정받지 못하고 있다. 1998년에 시행된 제4회 국부통계 조사 시 입목자산에 대한 통계를 산림청에서 추계한 이후, 입목자산에 대한 올바른 평가가 이루어지지 못하고 있으며, 심지어 입목자산의 분류기준에 대해서도 명확한 기준이 정립되어 있지 못한 실정이다. 따라서 본 연구에서는 현재 우리나라 자산분류를 규정하고 있는 '1993 국민계정체계(상 하)'와 그 모태가 된 UN의 '1993 SNA' 원문을 대상으로 입목자산과 관련된 조항들을 비교 검토함으로써 입목자산의 분류를 위한 기준을 정립하고차 하였다. 그 결과 기존의 '1993 국민계정체계'는 인공조림여부에 따라서 천연림은 비생산자산으로 인공림은 생산자산으로 구분하고 있으나, 이는 원문인 '1993 SNA'의 취지를 충분히 반영하지 못하는 것으로 분석되었다. '1993 SNA'의 원문에서는 인공조림의 여부보다는 오히려 소유관계와 제도권 관리주체의 책임 하에서 통제 관리되는가의 여부를 기준으로 적용하여, 천연림의 경우에도 생산자산으로 구분하는 것이 가능하도록 규정하고 있었다. 따라서 '1993 SNA' 원문의 취지에 부합되도록 '1993 국민계정체계'를 개선하고 입목자산에 대한 분류기준을 정립하도록 개선안을 제시하였다.

• 한국조명전기설비학회:학술대회논문집
• /
• 한국조명전기설비학회 2009년도 춘계학술대회 논문집
• /
• pp.277-280
• /
• 2009

In this paper, the method to apply the RFID technology to schools will be presented in order to effectively integrate and manage various assets in school. The proposed system may be seemed to be very useful of individual school to grasp the status of their assets and also the central government to control and manage the assets scattered far and wide around the country. We also propose the OSN/PMS server based on EPC global standard could be appropriate especially in schools. In addition the proposed system can acquire simultaneously the information from several RFID readers at real time so that it is possible and easy to track the position, the path of moving and the status of assets in the school. To show the usefulness of the proposed system, the prototype of the system has been implemented and conducted. The proposed system seems to be applicable to various fields such as factories, farms, or homes as well as school.

• 한국문화재보존과학회:학술대회논문집
• /
• 한국문화재보존과학회 2006년도 제24회 학술대회발표 논문집
• /
• pp.29-34
• /
• 2006

• The Journal of Asian Finance, Economics and Business
• /
• 제9권3호
• /
• pp.11-22
• /
• 2022

The iron and steel sector is caught between two worlds: "carbon reduction" and "development." The goal of this study is to show that optimizing asset structure to boost intangible assets, particularly brand assets, is a viable strategy to achieve low-carbon development. This study uses panel data from 38 A-share companies in China's iron and steel industry from 2010 to 2020, as well as World Brand Lab data, to create a comprehensive impact index of enterprise value from the standpoint of an asset structure optimization, and to test the impact of intangible assets and brand equity on enterprise value. The findings show that: the asset structure of iron and steel enterprises is closely related to enterprise value, implying that iron and steel industry development necessitates a transformation of quantity control and quality improvement; the proportion of intangible assets in the asset structure of iron and steel enterprises plays a positive and critical role in enterprise value under surplus conditions. The iron and steel industry begins to shift from tangible to intangible assets; there is heterogeneity in the iron and steel industry transformation. Given certain technological levels, the share of brand assets contributes significantly to the increase in enterprise value.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권5호
• /
• pp.135-141
• /
• 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.

• 정보보호학회논문지
• /
• 제29권4호
• /
• pp.877-884
• /
• 2019

기술발전에 따라 원자력시설에 사용되는 장비가 아날로그 시스템에서 디지털 시스템으로 변경되는 추세이다. 컴퓨터와 디지털시스템의 비율이 증가함에 따라 원자력시설은 사이버 위협에 노출되었다. 그 결과 사이버보안에 대한 관심이 높아지고 사이버 공격으로부터 시스템을 보호해야 한다는 인식의 변화가 생겼다. 국내 규제기관에서 발행한 KINAC/RS-015는 필수디지털자산에 대해 101가지 사이버보안 통제항목을 제시하였지만 디지털자산의 특성을 고려하지 않은 일반적인 항목이다. 모든 사이버보안 통제항목을 필수디지털자산에 적용하는 것은 많은 작업량과 효율성을 떨어뜨린다. 본 논문에서는 필수디지털자산의 특성을 파악하고 적절한 보안조치항목을 제시함으로써 효과적인 사이버 보안 통제항목 적용을 제안한다.

• 한국방사성폐기물학회:학술대회논문집
• /
• 한국방사성폐기물학회 2018년도 추계학술논문요약집
• /
• pp.41-42
• /
• 2018

• 한국방사성폐기물학회:학술대회논문집
• /
• 한국방사성폐기물학회 2017년도 춘계학술논문요약집
• /
• pp.29-30
• /
• 2017

• Nuclear Engineering and Technology
• /
• 제45권5호
• /
• pp.637-652
• /
• 2013

Instrumentation and control systems in nuclear power plants have been digitalized for the purpose of maintenance and precise operation. This digitalization, however, brings out issues related to cyber security. In the most recent past, international standard organizations, regulatory institutes, and research institutes have performed a number of studies addressing these systems cyber security.. In order to provide information helpful to the system designers in their application of cyber security for the systems, this paper presents methods and considerations to define attack vectors in a target system, to review and select the requirements in the Regulatory Guide 5.71, and to integrate the results to identify applicable technical security control requirements. In this study, attack vectors are analyzed through the vulnerability analyses and penetration tests with a simplified safety system, and the elements of critical digital assets acting as attack vectors are identified. Among the security control requirements listed in Appendices B and C to Regulatory Guide 5.71, those that should be implemented into the systems are selected and classified in groups of technical security control requirements using the results of the attack vector analysis. For the attack vector elements of critical digital assets, all the technical security control requirements are evaluated to determine whether they are applicable and effective, and considerations in this evaluation are also discussed. The technical security control requirements in three important categories of access control, monitoring and logging, and encryption are derived and grouped according to the elements of attack vectors as results for the sample safety system.