• Title/Summary/Keyword: 가치분석 기준

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A Study on the Appraisal Criteria of Photographic Records (사진기록의 평가기준 연구)

  • Bae, Eun-Kyoung;Park, Ju-Seok
    • Journal of Korean Society of Archives and Records Management
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    • v.9 no.2
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    • pp.79-102
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    • 2009
  • Photography has been used as a typical tool of recording image since its invention in the nineteenth century. Photographs provide valuable visual information about all parts of society, and a systematic management must be preceded to use these information. The management and preservation system of photographs should reflect the characteristics of photographic medium. It is necessary for many archives to perform appraisal first to collect and manage enormous photographs. Appraisal is the process of determining meaning and value of records, and the reasonable criteria should be needed to carry it out. The purpose of this study is to suggest appraisal criteria for photographic records based on the archival appraisal theories and the characteristics of photography. This study draws on traditional appraisal theories and some literatures for archival management of photographs. This study is organized as follows. The first section examines the concept and values of photographic records and the distinctiveness of appraising photographs. The second section analyzes the existing appraisal criteria for individual records. The third section designs appraisal classes of photographic records and proposes the criteria for each classes.

한국기업의 가치평가모형 구축에 관한 실증적 연구

  • Kim, Cheol-Jung
    • The Korean Journal of Financial Studies
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    • v.7 no.1
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    • pp.71-98
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    • 2001
  • 본 연구는 절대가치 추정방법인 EVA모형과 FCFF모형, 그리고 상대가치 추정방법인 PER모형, PBR모형 및 PSR모형의 한국기업에의 적합성을 검증하는 것을 목표로 하고 있다. 분석대상기간은 1992년$\sim$1996년까지 5년 간으로 하였으며 수익률 자료를 획득할 수 있고 괴리율을 계산할 수 있는 207개 기업을 전체 표본기업으로 선정하였다. 절대가치평가모형에 의한 집단간 차이분석에서는 EVA모형과 FCFF모형 모두 집단간에 유의적인 차이를 보이는 것으로 나타났다. 그리고 상대가치평가모형에 의한 집단간 차이분석에서는 PBR모형과 PSR모형은 분석기간 동안 집단간에 유의적인 차이를 보이는 것으로 나타났다. PER모형의 경우에는 재무제표 공시일 이전에 이미 반영되고 공시일 이후에는 차이를 보이지 않는 것으로 나타났다. 회귀분석 결과 주식수익률은 산업평균수익률인 Rc와 FCFF모형에 의한 괴리율과 강한 유의적인 관계를 갖고 PBR모형에 의한 괴리율과는 약한 유의적인 관계를 갖는 다는 것을 확인할 수 있었다. 이상의 연구결과는 절대가치 추정방법인 FCFF모형과 상대가치 추정방법인 PBR모형에 의한 기업평가모형이 제한적이지만 한국주식시장에서 어느 정도 적합성을 가질 수 있다(재무제표 공시일 기준)는 가능성을 보여주고 있다.

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A Ship-Valuation Model Based on Monte Carlo Simulation (몬테카를로 시뮬레이션방법을 이용한 선박가치 평가)

  • Choi, Jung-Suk;Lee, Ki-Hwan;Nam, Jong-Sik
    • Journal of Korea Port Economic Association
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    • v.31 no.3
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    • pp.1-14
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    • 2015
  • This study utilizes Monte Carlo simulation to forecast the time charter rate of vessels, the three-month Libor interest rate, and the ship demolition price, to mitigate future uncertainties involving these factors. The simulation was performed 10,000 times to obtain an exact result. For the empirical analysis - based on considerations in ordering ships in 2010-a comparison between the Monte Carlo simulation-based stochastic discounted cash flow (DCF) method and traditional DCF methods was made. The analysis revealed that the net present value obtained through Monte Carlo simulation was lower than that obtained via regular DCF methods, alerting the owners to risks and preventing them from placing injudicious orders for ships. This research has implications in reducing the uncertainties that future shipping markets face, through the use of a stochastic DCF approach with relevant variables and probability methods.

A Research on the Influencing Factors on Value-Added Acquisition in the Global Value Chain in Developing Countries (글로벌 가치사슬에서의 부가가치 획득 영향요인 연구: 개발도상국가를 대상으로)

  • Gu, Ji-Yeong
    • Journal of the Economic Geographical Society of Korea
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    • v.25 no.2
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    • pp.203-218
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    • 2022
  • The global value chain, as a major feature of the contemporary global economic system, has been mainly led by developed countries. Whereas developing countries have taken the relatively low value-added activities and this made geographical imbalances in value distribution. This imbalance in value distribution, however, began to gradually alleviated. Related to this phenomenon, the purpose of this research is to analyze the factors affecting factors. Focused on the method of upgrading the industry in the global value chain, the impact on the acquisition of value-added in developing countries was analyzed among the various factors to achieve the research purpose. Panel analysis was conducted on all industries, food and tobacco industries, textile and clothing industries, computer and electornics industries, and automobile industries of the OECD Value-Added Trade Data (TiVA). As a result of the analysis, it was confirmed that in all industries, value-added acquisition in developing countries was improved by increased total production, high value-added product production and participation in early stage. The analysis results by detailed industry showed slightly different patterns depending on the characteristics of each industry.

An empirical study on the relationship between medical service quality and value and customer behaviour (의료산업 서비스 품질 및 가치와 고객행동간 관련성 실증연구)

  • Lee, Deok Soo;Park, Roh Gook
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.8 no.3
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    • pp.179-187
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    • 2013
  • It is the recent trend that the valuation criteria on product quality depends on the customer satisfaction instead of conformance to specifications. It also applies to the service quality. This study deals with an empirical study on the relationship between service quality and value and customer behaviour in the medical service industry. This study also investigates the effect of service-related quality on the service quality/value and customer behaviour. A statistical research reveals that 1)the service quality and value each has a positive relationship with customer behaviour, 2)the service-related quality strongly influence the service quality/value and customer behaviour.

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A Study on the Positive Circle System in Managing Records and Archives by Value Analysis (가치분석에 의한 기록관리 선순환 체계의 모색)

  • Lim, Na Rae
    • The Korean Journal of Archival Studies
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    • no.15
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    • pp.263-306
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    • 2007
  • In genaral appraisal is process of the determining the length of the time records should be retained, and is defined as selecting records with second value. However, appraisal in boroad term includes analysis which value records have as well as selecting archival records. It means that analysis of Records value is carried and reflected in every processes of maintenance, use and disposition of records. One of characteristic in records and archives management is that records process doesn't finish as one process, but it creates and manages records repeatedly. When another records are created again after the previous process in these system, it should creates records with better value than before. It pursues positive circle system which satisfy users whenever it starts. The study reviewed how analysis of records value is reflected in Records and archival system in Korea, and analysed Public Records and Archives Act to approve it. In results the study suggests having positive circle system finally.

기업평가모형의 적합성에 관한 실증적 연구

  • Kim, Cheol-Jung
    • The Korean Journal of Financial Studies
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    • v.5 no.1
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    • pp.19-47
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    • 1999
  • 본 연구는 기업가치 추정모형인 EVA모형과 FCFF모형의 적합성을 한국주식시장을 대상으로 검증하는데 목적을 두고 있다. 1992년$\sim$1996년의 5년간 상장기업을 대상으로 분석한 결과는 다음과 같다. 실제주가와 이론주가간에 음(-)의 괴리율을 갖는 집단의 누적평균초과수익률은 EVA 모형 기준인 경우 40일$\sim$60일간에 유의적으로 상승하고 있으며, FCFF모형의 경우 1일$\sim$20일간에 유의적으로 상승하고 있다. 그리고 실제주가와 이론주가간에 양(+)의 괴리율을 갖는 집단의 누적평균초과수익률은 EVA모형 기준인 경우 21일$\sim$40일간에 유의적으로 하락하고 있으며, FCFF모형 기준인 경우 1일$\sim$20일간에 유의적으로 하락하고 있다. 또한 EVA모형과 FCFF모형 모두에서 음(-)의 괴리율집단과 양(+)의 괴리율집단간의 누적평균초과수익률은 기준일 이후 유의적 차이를 보이고 있다. EVA모형과 FCFF모형으로 평가한 결과는 반영시점이 다소 차이가 난다는 점을 제외하고는 상대적으로 과소평가된 주식은 기준일 이후 가격이 상승하고 상대적으로 과대 평가된 주식은 기준일 이후 하락한다는 사실을 보여주고 있다. 이런 사실은 제한적이지만 절대가치평가모형이 한국주식시장에서 어느 정도 적합성을 가질 수 있는 가능성을 보여주고 있다.

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A Study on the Valuation Standards for the Korea Agricultural Heritage (한국 농어업유산의 가치평가 기준에 관한 연구)

  • Beak, Seung-Seok;Moon, Young-Suk;Jung, Ki-Ho
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.34 no.4
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    • pp.110-118
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    • 2016
  • The United Nations Food and Agriculture Organization (FAO) has established the Globally Important Agriculture Heritage Site in 2002, designating the Agricultural Heritages with global value, and carries forward conservation and management. In Korea, the Agricultural Heritage system was adopted to conserve and manage the valuable resources of agricultural space in 2012. Although, the interest in the Agricultural Heritage has been developed, the valuation standards for unique value of the Korea Agricultural Heritage has not been yet established, so discovery and designation of the Agricultural Heritage are at a standstill. Meanwhile, a study from the conceptual viewpoint of the Agricultural Heritage, resources investigation for discovery of the Agricultural Heritage, index development, and a study for conservation and management methods through sightseeing are focused, and a study for the valuation standards about the Korea Agricultural Heritage are not focused. Therefore, the study has analyzed a value of the Korea Agricultural Heritage, and suggested the standards of evaluation a value of the Agricultural Heritage rightly. This study suggested the valuation standards of the Korea Agricultural Heritage used in discovery and designation of the Agricultural Heritage, so prepared a base to conduct the valuation considering the characteristics of the Agricultural Heritage. Such standards will contribute to conservation and management of the Agricultural Heritage in the future.

선사안전관리지표 개발 및 경제성 분석

  • No, Chang-Gyun
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • 2012.06a
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    • pp.165-166
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    • 2012
  • 국내 선사와 선박의 안전관리시스템을 평가하기 위하여 평가 지표들을 종합적으로 적용할 수 있는 평가기준을 개발하였다. 추정된 비용과 편익을 기초로 순편익현재가치와 편익비용비율을 구하여 안전관리시스템 도입의 타당성을 분석하였다. - 생략

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A study on the Appraisal Criteria of Research Records in Public Research Institution (공적(公的) 연구기관에서의 연구기록 평가기준 연구)

  • Lee, Mi-Young
    • The Korean Journal of Archival Studies
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    • no.46
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    • pp.287-323
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    • 2015
  • The purpose of this study is the design of the archival appraisal criteria to judge important research records and set the appraisal direction in the public research institution. The scope of research was limited to design the applicable appraisal criteria at the research institutions rather than in national level and the appraisal criteria examples in three public research institutions were analyzed. Based on the results of this analysis, I suggested the appraisal and selection criteria for long term preservation of research records including 10 appraisal areas. This study has a little limit because the suggested appraisal criteria was not verified by researchers(key appraiser) and enough examples were not analyzed. However, this study can support research institutions to set the scope and type of research records to be preserved. In addition, I hope that this study can give a little help institutions to judge and select key research records.