• 제목/요약/키워드: elements of value

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현금흐름과 발생액 및 구성요소들이 현금흐름의 지속성과 기업가치에 미치는 영향 (The Effects of the Elements of Cash Flow and Accrual on the Consistency of Cash Flow and on the Firm's Value)

  • 박창래;이상희
    • 산학경영연구
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    • 제22권2호
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    • pp.61-86
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    • 2009
  • 본 연구의 목적은 이익의 구성요소인 현금흐름과 발생액 그리고 현금흐름 요소 및 발생액의 요소가 현금흐름의 지속성과 기업가치에 미치는 영향을 조사하였다. 차기의 현금흐름과 재무제표공시시점 월말의 종가 각각을 종속 변수로 하고 당기의 현금흐름과 현금흐름의 구성요소, 그리고 발생액과 발생액의 구성요소를 독립변수로 하는 4개의 모형에 대하여 회귀분석을 실시하였다. 1980년에서 2006까지 증권거래소에 상장된 12월 결산 제조기업을 대상으로 분석한 결과는 다음과 같다. 현금흐름과 발생액은 현금흐름의 지속성과 기업가치 평가에 유의적인 관계를 보이고 있으며 현금흐름이나 발생액 보다는 현금흐름의 요소나 발생액의 요소가 현금흐름의 지속성과 기업가치평가에 미치는 영향이 더 컸다. 그리고 현금흐름의 요소와 발생액의 요소 중 일부는 현금흐름의 지속성이나 기업가치평가에 있어서 서로 다른 영향을 미치는 결과를 보였다. 따라서 현금흐름과 발생액을 현금흐름의 지속성과 기업가치 평가와 관련된 의사결정에 활용할 경우 총액보다는 각 요소별로 고려할 필요가 있으며, 현금흐름 예측시와 기업가치 평가에 있어서 각 요소를 달리 고려할 필요가 있음을 보여준다.

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네트워크 외부성이 첨단기술제품에 대한 가치와 채택의도에 미치는 영향: 컨버전스제품을 중심으로 (Effects of Network Externality on Perceived Value and Adoption of High-tech Products : Focusing on Convergence Products)

  • 박경자
    • 한국정보시스템학회지:정보시스템연구
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    • 제24권4호
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    • pp.21-42
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    • 2015
  • Purpose The high-technology market shows characteristics of a highly interdependent network market in both supply-side and demand-side, compared to other markets. Particularly, for convergence products, connectivity with related elements, as well as characteristics of innovation itself, is relatively important to the extent that they combine functions provided by several devices into a single device. Therefore, this study aims to identify whether network externality exists in value and adoption of a convergence product and discover a source of network externality, if any. Design/methodology/approach: Through a preceding research analysis and a literature review, 'social influence' and 'network size' have been drawn as direct network elements. On the other hand, general (comprehensive) concept compatibilities including 'intra-technology compatibility', 'inter-technology compatibility' and 'complementary-technology compatibility' are regarded as indirect network elements. Findings: Major findings are as followed;- First, it is shown that the factors influencing on perceived value of a convergence products are 'social influence' and 'network size' as the direct network elements and 'complementary-compatibility' among indirect network elements. Second, it is also found that 'intra-technology compatibility', 'inter-technology compatibility', 'complementary-compatibility' and 'perceived value' have significant effects on adoption of a convergence product. Particularly, it is known that 'complementary-compatibility' is an important source of network externality as it plays a decisive role in value judgment and has significant effects on perceived value. It is worthwhile to notice that this study comprehensively explains effects of network on high-tech products by structuring comparability as a multi-dimensional concept, as well as direct network elements.

가치 창조 및 전유 요소가 기업의 성과에 미치는 영향 (The Impact of Value Creation and Appropriation Elements on Performance)

  • 김철민;박광호
    • 산업경영시스템학회지
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    • 제40권4호
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    • pp.1-9
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    • 2017
  • Companies must capture value for sustainable growth. Capturing value is a critical task for companies, particularly when operating own businesses and organizations or starting new business. The business strategy of many companies focuses on capturing the maximum value from customers and other stakeholders. Even though a wide range of studies on value creation and appropriation has been conducted in the strategic management field, most of studies are still conceptual and theoretical. Thus more empirical studies are required to suggest future-oriented value strategy. This study reveals the value creation and appropriation elements in the aviation industry of Korea. The purpose of this study is to understand the trend of value creation and appropriation in the industry. In addition, the relationship between the elements and firm's performance are tested. The firm's performance is defined by that past and future point of views. The sample were collected from Korean Air and Asiana Air. The empirical test shows that the elements of value creation-appropriation have significant impact on firm's performance. Further, the element of value appropriation to customer has a positive impact both on firm's past and future performance. Our results show that investors acknowledge a value-based strategy as a sign of stock valuation. The results of this test correspond with the earlier one, showing that maximizing customers value rather than shareholder value does deliver impressive returns. The finding suggest that companies need to change their strategy to efficiently manage performance. With the test results, we propose a value-based strategy to maximize firm's future financial and stock performance.

천연 다이아몬드의 평가요소 및 그 가치에 미치는 영향 (Appraising elements of natural diamonds and influences on the value)

  • 김상기;배상덕;최종건;김판채
    • 한국결정성장학회지
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    • 제14권3호
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    • pp.105-109
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    • 2004
  • 본 연구에서는 천연 다이아본드의 평가요소가 그 가치에 어떤 영향을 미치는지 분석하였다. 다이아몬드의 중량, 색 및 투명도와 같은 품질요소가 원형 브릴리언트로 연마된 다이아몬드의 가치에 어떤 영향을 미치는지 분석하기 위하여, 가장 보편적으로 이용되는 다이아본드 가격 정보지인 라파포트 다이아몬드 리포트를 이용하여 데이터를 만들고 이를 분석하였다. 연구 결과, 색이나 투명도의 가격 구성비는 전체적으로 동일하지만, 부분적으로 등급에 따른 차이를 나타냈는데 상위 등급에서는 투명도의 구성비가 높지만 하위 등급에서는 역으로 색의 구성비가 투명도보다 훨씬 높아졌다. 등급에 따른 가격의 차이는 색이 투명도보다 비교적 균일하고, 투명도는 등급이 낮아질수록 가격 하락 폭이 심해졌다. 중량, 색, 투명도는 천연 다이아몬드의 가치에 상호 밀접한 영향을 주는데, 중량이 클수록 또 다른 평가요소의 등급이 높을수록 가격의 상승폭은 커졌고, 그 가운데 중량이 천연 다이아몬드의 가격에 미치는 영향이 가장 크다는 것을 알 수 있었다.

Survey on Value Elements Provided by Artificial Intelligence and Their Eligibility for Insurance Coverage With an Emphasis on Patient-Centered Outcomes

  • Hoyol Jhang;So Jin Park;Ah-Ram Sul;Hye Young Jang;Seong Ho Park
    • Korean Journal of Radiology
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    • 제25권5호
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    • pp.414-425
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    • 2024
  • Objective: This study aims to explore the opinions on the insurance coverage of artificial intelligence (AI), as categorized based on the distinct value elements offered by AI, with a specific focus on patient-centered outcomes (PCOs). PCOs are distinguished from traditional clinical outcomes and focus on patient-reported experiences and values such as quality of life, functionality, well-being, physical or emotional status, and convenience. Materials and Methods: We classified the value elements provided by AI into four dimensions: clinical outcomes, economic aspects, organizational aspects, and non-clinical PCOs. The survey comprised three sections: 1) experiences with PCOs in evaluating AI, 2) opinions on the coverage of AI by the National Health Insurance of the Republic of Korea when AI demonstrated benefits across the four value elements, and 3) respondent characteristics. The opinions regarding AI insurance coverage were assessed dichotomously and semi-quantitatively: non-approval (0) vs. approval (on a 1-10 weight scale, with 10 indicating the strongest approval). The survey was conducted from July 4 to 26, 2023, using a web-based method. Responses to PCOs and other value elements were compared. Results: Among 200 respondents, 44 (22%) were patients/patient representatives, 64 (32%) were industry/developers, 60 (30%) were medical practitioners/doctors, and 32 (16%) were government health personnel. The level of experience with PCOs regarding AI was low, with only 7% (14/200) having direct experience and 10% (20/200) having any experience (either direct or indirect). The approval rate for insurance coverage for PCOs was 74% (148/200), significantly lower than the corresponding rates for other value elements (82.5%-93.5%; P ≤ 0.034). The approval strength was significantly lower for PCOs, with a mean weight ± standard deviation of 5.1 ± 3.5, compared to other value elements (P ≤ 0.036). Conclusion: There is currently limited demand for insurance coverage for AI that demonstrates benefits in terms of non-clinical PCOs.

잡지에 나타난 남성화장품 광고 분석 (Analysis of Advertisement for Men's cosmetics on Magazines)

  • 박길순;박수진
    • 한국패션뷰티학회지
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    • 제3권1호
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    • pp.39-49
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    • 2005
  • The purpose of this study is to analyze the consumption value and characteristic of content in cosmetics & perfume advertisement in men's fashion magazines in order to understand the changes of men's cosmetics market which is recently getting great attention along with the craze for 'florally handsome men', and 'eolzzang'(=gorgeous face), and examine the changes of the culture of men's make-up. I selected Esquire which had firstly produced men's fashion magazine in Korea, and implemented the content analysis, the quantitative analysis method, by separating linguistic elements ken visual elements. The results are as follows: In the analysis of consumption value revealed in the linguistic elements of cosmetics advertisement, emotion value was the highest in both cosmetics and perfume, while function value was the second highest in cosmetics and rarity value was the second highest in perfume. About the changes of content characteristics of visual elements, in both cosmetics and perfume advertisement, there were a lot of visual advertisements focused on figures without the mixture of linguistic expressions. Between advertisement in 1990s and that in 2000s, there were meaningful differences only in types and object of meaning of used symbols.

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패션 콜레보레이션 브랜드에 대한 소비자 반응 -콜레보레이션 유형과 브랜드 민감성 효과- (Consumer Responses toward Fashion Collaboration Brands -Effects of Collaboration Type and Brand Sensitivity-)

  • 김은영;고순화
    • 한국의류학회지
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    • 제36권10호
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    • pp.1058-1073
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    • 2012
  • This study examines the effects of collaboration type and brand sensitivity on consumer responses toward fashion collaboration brands. For this study, six brands of fashion collaboration were selected by collaboration types: collaboration with same industry (Uniqlo-Jill Sander, H&M-Sonia Rykiel, and Levis-Jean Paul Gaultier) and collaboration with different industries (LG-Prada, Samsung-Armani, and LG-Levis). A selfadministered questionnaire was developed based on the literature that mainly included brand sensitivity, consumer response (brand association, brand values, and purchase intention), and marketing strategic elements in the context of fashion collaboration. For collecting the data, respondents were asked to choose and assess a previously purchased brand. A total of 299 usable data responses were obtained from Korean consumers aged from 15 to 40 years old. The consumer response toward the fashion collaboration brand consisted of four factors: Emotional value, perceived quality, symbolic value, and brand association. The results showed that the collaboration type had the main effect on emotional value, symbolic value, and purchase intention. Brand sensitivity had the main effect on brand association, emotional value, symbolic value, and purchase intention. There was also an interaction effect on emotional value. With respect to strategic marketing elements, product differentiation, premium pricing, and value pricing had partially positive effect on consumer responses; however, promotion had a negative effect on consumer responses (e.g., perceived quality, and emotional value). In addition, collaboration type or brand sensitivity moderated the effect of strategic marketing elements on consumer responses. This study discussed a managerial implication to develop a strategic brand alliance to manage brand equity in the fashion marketplace.

설계VE의 기능정의 명사부 분석을 통한 농촌주택 외부요소의 건축 계획적 연구 (A Study of outer space elements characteristics in rural houses through an analysis of Function Definition Nouns at the Design VE Phase)

  • 민경석
    • 한국농촌건축학회논문집
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    • 제5권3호
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    • pp.34-43
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    • 2003
  • This study attempts to understanding of outer space elements in a rural house through an analysis nouns for function definition phase in design value engineering. To choose main check objects, this study examines requests by rural dwellers and analyze function definition in design value engineering. The rural dwellers prefers that barrier free design, outdoor working space and security of calamity. Each selected elements are classified the nouns into a main noun by analysis function definition nouns at design VE phase. The nouns are reclassified into the main nouns as a distance, a space, and a form.

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문화관광축제 체험요소가 브랜드가치와 축제이미지에 미치는 영향 -강경발효젓갈축제를 중심으로- (Effects of Cultural Tourism Festival's Experiential Elements on Brand Value and Festival Image -With Focus on Ganggyeong Fermented Seafood Festival-)

  • 노원중;지진호
    • 한국콘텐츠학회논문지
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    • 제13권3호
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    • pp.414-427
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    • 2013
  • 본 연구의 목적은 문화관광축제의 체험요소가 브랜드가치와 축제이미지에 영향을 미치는지를 파악하는 것이다. 본 연구의 대상은 강경발효젓갈축제 참가자를 대상으로 하였다. 260부의 설문지를 배포하여 최종적으로 수거한 251부를 분석하였다. 분석방법으로는 SPSS18.0 프로그램을 사용하였다. 본 연구의 결과를 분석하면 다음과 같다. 첫째, 문화관광축제의 체험요소는 브랜드가치에 영향을 미치는 것으로 나타났고, 체험요소 변수 중에서 놀이성, 장소성 그리고 일탈성이 브랜드가치에 유의한 영향을 미치고 있었다. 둘째, 브랜드 가치 변수 중에서는 독특성, 내용성, 기능성이 축제이미지에 유의한 영향을 미치는 것으로 분석되었다. 특히, 본 연구를 통하여 참가자들이 경험해보지 못한 재미가 있게 체험프로그램을 주최측이 제공하면 브랜드가치와 축제이미지 형성에 보다 더 긍정적인 영향을 준다는 사실을 알 수 있었다.

지반보의 응력-변형률 거동에 대한 해석법 비교 (Comparison of Two Methods for Analyzing Stress-Strain Behavior of Soil Beam)

  • 이승현;한진태
    • 한국산학기술학회논문지
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    • 제19권12호
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    • pp.294-302
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    • 2018
  • 간극수압을 받는 지반보의 응력-변형률 거동 분석을 위해 해석해와 유한요소해석결과를 정량적으로 상호 비교해 보았다. 유한요소해석을 통해 얻은 수평응력은 해석해에 의한 결과와는 달리 지반보의 수평축에 대하여 대칭성을 보이지 않았으나 요소의 개수가 증가함에 따라 대칭에 가까운 형태를 보였다. 해석해에 의한 수평응력을 유한요소의 가우스점에 대하여 얻은 수평응력과 비교해 볼 때 3개의 요소를 고려한 유한요소해석을 통해 얻은 인장응력의 값은 해석해에 의한 최대 인장응력값의 6% 였고 압축응력의 값은 해석해에 의한 최대값의 37% 였다. 6개의 요소를 고려한 유한요소해석을 통해 얻은 인장응력의 값은 해석해를 통해 얻은 최대값의 61% 였고 압축응력의 값은 해석해를 통해 얻은 최대값의 83% 였다. 지반보 내에 발생되는 연직응력은 해석해에 의할 경우 보의 깊이에 따라 연속적인 분포양상을 보인다. 유한요소해석에 의한 연직응력은 유한요소를 구성하는 요소에 따라 이산적인 분포를 보이는데 요소내의 4개의 가우스점에 대하여 얻은 평균 연직응력은 지반보에 작용하는 간극수압의 크기에 가까운 값을 보였다. 지반보의 중앙 근처에서의 연직변위량을 비교해 볼 때 3개의 요소로 구성된 지반보에 대한 유한요소해석을 통해 얻은 값은 해석해에 의한 값의 35% 였으며 6개의 요소로 구성된 지반보에 대한 유한요소해석을 통해 얻은 값은 해석해에 의한 값의 57% 였다.