• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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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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• 제9권2호
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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.

• 한국전자통신학회논문지
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• 제14권1호
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• pp.111-118
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• 2019

다수의 정보보안을 위한 자산을 보유한 기업으로부터 보유 정보에 대한 운영과 관리차원의 현장 진단과 실태 점검 지표 및 각종 보안성 확보 기준들을 구성하고 이를 기반으로 정보자산의 분류를 시작하게 되었고 정보자산의 운영 및 관리 정책과, 서비스, 보유 디바이스의 물리적 자산관리, 응용소프트웨어 및 플랫폼에 대한 논리적 자산관리에 이르기까지 많은 영역으로 확대되고 있다. 이러한 정보자산 중 일부는 사물인터넷과 같은 새로운 분야의 신기술로써 이미 현실에서 운영되고 있다. 물론 일반 가정에서도 스마트홈과 같은 다양한 전자기기들을 사용하고 이러한 기기들이 과거와는 다르게 정보를 축적하고 가공하는 등의 일련의 정보 라이프 사이클이 존재하게 되었다. 뿐만 아니라 유통까지도 실현되는 지금 무엇보다도 해당 정보자산과 자산이 보유한 정보의 안정성을 확보해야 하는 과제가 도출되었다. 따라서 본 논문에서는 기업으로부터 가정에 이르기까지 보유한 정보자산에 대한 표준 보안정책 모듈화 기법을 제안하고 이를 적용함으로써 기밀성과 무결성 증대를 확보하는 연구를 하고자 한다.

• 한국경영과학회지
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• 제32권2호
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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.

• 한국정보과학회:학술대회논문집
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• 한국정보과학회 2008년도 한국컴퓨터종합학술대회논문집 Vol.35 No.1 (A)
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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.

• 한국컴퓨터정보학회논문지
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• 제28권7호
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• pp.131-143
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• 2023

미래 지식의 사회에서는 비즈니스 데이터의 중요성이 증가할 것으로 예상되며, 기업이 제품을 제조하거나 서비스를 개발하기 위한 원재료로 인식되고 있다. 데이터의 중요성이 증가하면서 데이터베이스 자산의 경제적 가치를 판단하는 연구도 이루어지고 있다. 그러나 기존 연구는 데이터베이스 자산의 특성이 충분히 반영되지 않았다. 이에 본 연구에서는 데이터베이스 자산의 특성을 고려하여 데이터베이스 자산을 수익형, 비수익형과 공공재형 데이터베이스 자산으로 분류하였다. 또한, 수익형 데이터베이스 자산은 기존 기술가치평가와 유사하게 가치를 판단하는 것이 가능함에 착안하여, 기업의 위험 조정 할인율을 내포하는 데이터베이스 자산의 수명 산출 방법을 개발하였다.

• 정보기술과데이타베이스저널
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• 제8권2호
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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.

• 한국컴퓨터정보학회논문지
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• 제10권5호
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• pp.17-26
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• 2005

최근 각종 정보가 증가함에 따라 효율적인 관리를 위해 정보 검색에 관한 연구가 더욱 활기를 띠고 있다. 현재 웹 환경에서 운영되고 있는 국내 유물 검색시스템의 경우 대부분이 키워드 기반의 텍스트 검색 방식을 채택하고 있다. 이러한 텍스트 검색 방식은 그 유물에 대한 정확한 이름이나 키워드를 질의자 (user)가 미리 알고 있어야 한다. 하지만 검색대상에 관한 정보가 부족하여 키워드가 모호하거나 단순히 형상에 관한 기억만 있을 경우에는 검색이 쉽지 않았다. 이 논문에서는 기존 유물 검색 시스템의 문제점을 해결하기 위해 온톨로지 기반의 택스트 질의와 사용자 스케치 이미지 질의를 사용하는 자바 기반의 혼합형 유물 검색시스템을 제안한다. 이 시스템은 국내 유물들을 대상으로 사용자가 기억하고 있는 유물에 관한 정보의 형태(택스트, 형상 등)에 따라 다양한 질의방법을 제공하며, 검색결과 내에서 온톨로지 의미관계를 이용한 추가검색이 가능하다.

• Journal of the Korean Data and Information Science Society
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• 제13권2호
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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.

• 한국정보시스템학회지:정보시스템연구
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• 제9권1호
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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.