• Proceedings of the Safety Management and Science Conference
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• 2008.11a
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• pp.69-73
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• 2008

본 연구에서는 소비자들이 선호하는 휴대폰 제조사 브랜드를 평가하기 위하여 무형 자산 평가기법을 적용하여 비교 분석 하였다. 기존의 연구는 기초적인 통계적 사실에 근거하여 단편적으로 평가를 하였다. 하지만 휴대폰 제조사 선호도 평가는 무형자산 평가와 깊은 관련이 있다. 따라서 본 연구에서는 기존 연구와는 다르게 무형자산 평가기법을 적용하여 휴대폰 제조사 브랜드 선호도를 평가하고자 한다.

• (The) Research of the performance art and culture
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• no.43
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• pp.405-440
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• 2021

The members of the holding group 'YangjuByeolsandae-nori' (National Important Intangible Cultural Heritage) were divided into two groups in 2010. This means that the internal groupwhich has been going on since the previous period exploded. The subject of the researchis to deal with thedisruption. The first purpose of the research is to record the cause·deployment·ending of the 'YangjuByeolsandaeTalnori'. The second purpose of the research is to reviewthe appropriateness of the administrative measures taken by the Cultural Heritage Administrationin intervention. The thirdpurpose of the research the Cultural Heritage Administration's contribution to the establishment of principles to cope with group disruption. The fourth purpose of the researchis to serve as a reference to the resolution of the disruption of other preservation groups. The result of the research suggests that the administration should recognize that the conflict of the ownership over the group must be resolved in order to boost the overall success of the project, and must establish and respond to the principles. The content is a reconstruction of the explanation. To deal with divisions is also considered to be a field of study. The research which deals directly with the main researcher's problems is put forward in hopes of contributing to the study and contributing to society.

• Knowledge Management Research
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• v.22 no.4
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• pp.1-26
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• 2021

Measuring the intangible asset has been vigorously studied for its importance. Especially, the value of character in media industry is difficult to quantitatively evaluate in spite of the industry's rapid growth. Recently, the Social Network Analysis (i.e., SNA) has been actively applied to understand human usage patterns in a media field. By using SNA methodology, this study attempts to investigate how the character network characteristics of media works are linked to human search behaviors. Our analysis reveals the positive correlation and causality between character network centralities and character search data. This result implies that the character network can be used as a clue for the valuation of character assets.

• Journal of Digital Convergence
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• v.11 no.5
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• pp.135-144
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• 2013

The purpose of this study is case analysis on adopting process of K-IFRS and financial effects of SBS Media Holdings Co., Ltd. Adoption process is divided into two stages, To analyze the effect due to changes in accounting standards and to run this, system change and build a range-determining step in the IT sector. Showed that had the most significant impact on the financial effects due to changes in the target's of consolidated F/S and inventories and intangible assets(broadcasting content assets).

• The Journal of Asian Finance, Economics and Business
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• v.9 no.7
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• pp.231-237
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• 2022

Intellectual Capital, a valuable intangible organizational asset, is primarily linked to a company's financial performance and is divided into three categories: human, structural, and relational capital. This paper investigates the impact of intellectual capital on the financial performance of selected Pakistani companies in the Information and Communication sector, as this sector is heavily reliant on intellectual capital. The data for 11 firms was gathered from the State Bank's Financial Statements Analysis of Companies Listed on the Pakistan Stock Exchange from 2015 to 2020. Pulić's (2004) Value Added Intellectual Coefficient (VAICTM) has been used to assess a company's IC efficiency. VAIC^TM and its components, the efficiency of intellectual capital, and the efficiency of capital employed are calculated. Financial performance is measured through return on assets, return on capital employed, and asset turnover ratio. Multiple regression, fixed-effect, and random-effect Panel Data estimation are used in the empirical study. The findings suggest that intellectual capital efficiency has a large impact on major profitability metrics, but little effect on company productivity. It can be inferred from the results that the companies must invest in advanced technology, the latest machinery, and well-equipped offices to improve financial performance and productivity and gain a competitive advantage.

• Knowledge Management Research
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• v.12 no.3
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• pp.59-71
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• 2011

This study intends to examine the effect of research and development (R&D) expenditure effects on firm value through patent and earing persistence. The patent is the representative intangible asset which objectively indicates a typical product of research and development activities to external parties. If a firm has acquired the patent, it receives amicable evaluation from the market compared to the firm which has not acquired patent. Empirical analysis is performed for non-banking firms (1,860 firm-years) listed on Korean Stock Exchange with December fiscal year-end over 2004-2009. Research results are as follows. First, the multiple pricing of patent acquiring firm and earing persistence increased group showed that they have higher prices than the other groups. Second, the multiple pricing of R&D expenditures of earing persistence increased group showed that they have higher prices than the other group. Third, the R&D expenditures of earing persistence increased group is receiving more friendly evaluation from the stock market than the other group.

• Asian Journal of Innovation and Policy
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• v.2 no.1
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• pp.97-122
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• 2013

This study secured comparable sales transaction information of technology transfer corresponding to an active market conditions and proposes a method to assess the similarity of technologies with regard to comparability of technology transfer based on these cases information. In order to analyze the association and similarity between target technology and sales transactions, it proposes the significant factors affecting royalty decision and the cosine coefficient method by industry categories. It also proposes the method to adjust royalty, which means that this method unlike the conventional method provides clear standards to valuators in order to revise royalty. Therefore, it offers a solution to the difficulties of applying the market approach for a lot of valuators that have wanted to apply it and objective method to enhance the reliability of the value of intangible asset evaluated by the market approach.

• Proceedings of the Korea Information Processing Society Conference
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• 2023.11a
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• pp.678-680
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• 2023

본 연구는 2022년 유네스코 인류무형유산 대표목록에 등재된 탈춤 동작을 디지털화하여 후속 세대에게 정보를 제공하는 것을 목적으로 한다. 데이터 수집은 국가무형문화제로 지정된 탈춤 단체 13개, 시도무형문화재 단체 5개에 소속된 무형문화재, 전승자 39명이 관성식 모션 캡처 장비를 착용하고, 8대의 카메라를 이용하여 수집하였다. 데이터 가공은 바운딩박스를 수행하였고, 탈춤동작 추정은 YOLO v8을 사용하였고 탈춤 동작 분류는 YOLO v8에 CNN모델을 결합하여 130개의 탈춤을 분류하였다. 연구결과, mAP-50은 0.953, mAP50-95는 0.596, Accuracy 70%를 달성하였다. 향후 학습용 데이터셋 구축량이 늘어나고, 데이터 품질이 개선된다면 탈춤 분류 성능은 더욱 개선될 것이라 기대한다.

• (The) Research of the performance art and culture
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• no.36
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• pp.255-287
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• 2018

This article deals with one of the pansori master's life and activities. Bak Songhui(1927~2017), who was the holder of National Intangible Cultural Asset No. 5 for pansori Heungboga. She had played a significant role through the modern history of pansori genre including Yeoseong Gukkeuk(Korean classical opera by women) and Changgeuk(Korean traditional opera in pansori style) as well as original pansori itself. In the article, the early stage of her learnings and the way she got involved to pansori from Gwonbeon period are offered, and the activities by group, solo recitals, and educational activity lists are also provided. Bak Songhui began to learn pansori, Geommu(dance), Seungmu(dance), Gayageum, Yanggeum, and Gagok genres at her age of 13 in Gwangju. She fulfilled 5 years of study in Gwangju Gwonbeon, and entered to a Hyeomnyulsa-travelling theater company, led by Gim Yeonsu at her age around 19. Later, Bak used to be an actress in Yeoseong Gugak Donghohoe(Female Korean music fans' club) led by Gim sohui as well as in Haennim Gukkeukdan, and Saehan Gukkeukdan at around her age of 30. She took the main actress' role in several performances. And thanks to her effort, the Yeoseong Gukkeuk can be one of the representative genre in history. As she entered to the National Changgeuk company, her brilliant talents worked well by leading the company's big hit with her talents of taking many different characters, devotions, and know-hows from her experience. After her 70s, she kept the pansori go on its right way to pass down. She unfolded pansori performances as well as her own students' public presentations, recordings, TV and radio broadcasting activities as the holder of National Intangible Cultural Asset. The activities that Bak Songhui showed us can become another chance to make her a great master of pansori, especially in Dongpyeonje style.

• (The) Research of the performance art and culture
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• no.42
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• pp.205-231
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• 2021

Noung-kun(a farmer as a soldier) Parade, one of the Choseon folk plays/dramas, was recorded in its chapter titled of the booklet 'Guk-Geuk-Yo-Ram', which was published in 1932 by Waseda University Tsubouchi Memorial Theater Museum in Tokyo, Japan. The general understanding on the Korean culture of that era was that 'there is no theater in Choseon'. However, a few examples of existence of Korean theater were recorded in the book mentioned above, which was mainly the record of Japanese theater. This study specifically focused on a 'famers' parade' recorded in the chapter 'Traditional theater'. Seok-ha Song, a folklorist, revealed that the Noung-kun parade recorded in that book is a cultural asset of Ulsan. On the basis of these records, this study asserts that the Noung-kunParade is an intangible cultural asset of Ulsan, which had been performed by the local residence of fishing villages during the Japanese Colonial Rule. Therefore, the outcomes of this study would be as follows: First, the clear understanding of Ulsan traditional village festival. Second, the festival is named as 'Ulsan Noung-kun Parade' on the basis of the previous records researched in this study. Finally, I have laid a foundation for full restoration and embodiment of this intangible heritage of Ulsan.