• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.387-399
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• 2021

This study mainly aims to examine the effect of intangible assets on the value relevance of the Gulf Cooperation Council (GCC)-listed non-financial firms. This study tested three types of models by using a large sample of non-financial firms listed in GCC countries as emerging markets from 2008 to 2016. The types of models are accounting information (earnings per share and book value of share) without intangible assets model, intangible assets model, and accounting information (earnings per share and book value of share) with intangible assets model. Ordinary least square (OLS) shows mixed results as intangible assets improve the value relevance of accounting information positively in UAE and negatively in Kuwait but not in other countries. The study documents a robust positive relationship between intangible assets and earnings quality in terms of value relevance in KSA and Qatar. The findings provide implications for policymakers, investors, and managers. The results suggest that intangible assets can improve the value relevance in emerging markets, such as GCC, as the need to organize the requirements of information disclosures on intangible assets and provide great transparency and additional disclosure of information about intangible assets and their components.

• 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 the Korea institute of electronic communication sciences
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• v.14 no.1
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• pp.111-118
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• 2019

For the security of a vast amount of information, it has been started to diagnose the site as a way of operating and managing the information owned by a company holding assets, to establish indexes to check the actual status and all kinds of standards to obtain security, and also to classify the information assets based on that. This has been extended to many different areas including policies to operate and manage information assets, services, the management of owned devices as physical assets, and also the management of logical assets for application software and platforms. Some of these information assets are already being operated in reality as new technology in new areas, for example, Internet of Things. Of course, a variety of electronic devices like Smart Home are being used in ordinary families, and unlike in the past, these devices generate a series of information life cycles such as accumulating and processing information. Moreover, as even distribution is now being realized, we are facing a task to secure the stability of information assets and also information that assets are holding. The purpose of this study is to suggest and apply standard security policy by moduling methods for information assets owned by companies and even families and obtain the enhancement of confidentiality as well as integrity.

• Journal of the Korean Operations Research and Management Science Society
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• v.32 no.2
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• pp.149-162
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• 2007

In the era of the internet and ubiquitous computing, IS users are still facing a variety of threats. Therefore, a need of more tightened information security service increases unprecedentedly. In this sense, this study is aimed at proposing a new research model in which IT assets (i.e., network, system, and information influence) Security and Information Security Service (i.e., confidentiality, integrity, nonrepudiation, authentication) affect information security quality positively, leading to users' satisfaction eventually. To prove the validity of the proposed research model, PLS analysis is applied with valid 177 questionnaires. Results reveal that both IT assets Security and Information Security Service influence informations security qualify positively, and user satisfaction as well. From the results, it can be concluded that Korean government's recent orchestrated efforts to boost the IT assets Security and Information Security Service helped great improve the information security quality and user satisfaction.

• Proceedings of the Korean Information Science Society Conference
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• 2008.06a
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• pp.55-59
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• 2008

In the field of software reuse, several methods for storage and retrieval of assets abound. However, these methods often find their limits; they fail to turn up the suitable reusable assets that satisfy the needs of a particular software system under development. Two problems are the root cause of this situation. One is the lack of accurate semantics for describing software assets. The other is the ignorance of the user query context. In such a context, this paper presents an XML-based asset representation model for describing all kinds of software asset that can be reused within software development process. The proposed model provides semantic metadata for describing assets oriented user context in order to build the foundation for semantic reasoning in the retrieval process.

• Journal of the Korea Society of Computer and Information
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• v.28 no.7
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• pp.131-143
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• 2023

In the future knowledge society, the importance of business data is expected to increase, and it is recognized as a raw material for companies to manufacture product or develop service. As the importance of data increases, methods to calculate the economic value of database assets is being studied. There are many studies to evaluate the value of database assets, but the characteristics of database assets are not fully reflected. In this study, we classified database assets into revenue-type, non-revenue-type, and public-type database assets by considering the characteristics of database assets. In addition, focusing on the fact that revenue-type database assets can be valued similarly to existing technology valuation, we developed a method for calculating the life of database assets that includes risk-adjusted discount rate.

• The Journal of Information Technology and Database
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• v.8 no.2
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• pp.115-135
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• 2001

The objective of this paper is to develop a knowledge assets measurement model in Korea. There are relatively many researches on measuring knowledge assets of an organization. These previous researches, however, lack of comprehensive view of knowledge management and view of Korean organizational culture. We surveyed and analyzed previous researches, and found common factors to measure knowledge assets. We developed an updated version of knowledge assets index. The developed model has been validated for its fitness with real data of Korean companies. The result of this research can be used as a measurement tool for knowledge assets of public institutions as well as private companies.

• Journal of the Korea Society of Computer and Information
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• v.10 no.5 s.37
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• pp.17-26
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• 2005

With the rapidly Slowing information, the research on the effcient information retrieval is increasing. Most of the retrieval systems for domestic cultural assets on the web have adopted a keyword-based search method. Those systems have required users to know the exact information about cultural assets such as name, keyword, etc. However, it is not easy to search the cultural assets with little information or only a remembrance of the shape. In this paper, we propose the retrieval system for cultural assets using both ontology-based and sketch-based search method to solve the Problems of existing systems. Our retrieval system allows users to use both text and sketch for a Query regardless of the type of information about cultural assets and to search in results using the ontology.

• Journal of the Korean Data and Information Science Society
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• v.13 no.2
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• pp.45-53
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• 2002

A company's market value-added, which equals the excess of a company's market capitalization over it s book value, is used as one of the measures for intangible assets valuation in accounting literature. One problem with the approach is that the valuation results are affected by severe fluctuations in capital markets. In this paper, we propose an approach using the Kalman filter for intangible assets valuation. We apply this method to data of Korean electronic companies.

• The Journal of Information Systems
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• v.9 no.1
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• pp.109-128
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• 2000

This paper examined the significance of Intellectual Capital. In recent years the number of companies whose value lies largely with their intellectual capital has increased dramatically. Dr. Margaret Blair of the Brookings Institute reported a significant shift in the makeup of company assets. In 1978, her study showed that 80 pecent of the firms＇value was associated with its tangible assets, with 20 pecent associated with its intangible assets. By 1998, only 30 pecent of the value of the firms studied was attributable to tangible assets while 70 pecent was associated with the value of their intangibles. This paper used the result of her study. This paper tested the correlation of enterprise value and intellectual capital, cash flow, net income and net assets. The results showed that the correlation of enterprise value and intellectual capital was most significant.