• Title/Summary/Keyword: 관계자산

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Asset Effects on Depression among Older Adults: Focusing on the Mediation Effects of Social Activities (노인의 자산이 우울에 미치는 영향: 사회활동의 매개효과를 중심으로)

  • Kang, Sion;Han, Chang-Keun
    • 한국노년학
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    • v.37 no.2
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    • pp.415-430
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    • 2017
  • This study aims to examine whether assets matter for depression among older adults and whether the relationship between assets and depression is mediated by social activities. The research questions are based on asset effect theory, stakeholder theory, and activity theory. This study used the 5th wave of KLoSA data which is a nationally representative data in Korea. Research findings are summarized as follows: First, we found the negative relationship between assets and depression of older adults. Second, The relationship between assets and depression was partially mediated by social activities of older adults. The findings suggest that older adults with assets are more likely to participate in social activities and accordingly their depression is likely to decline. Based on the empirical findings, we can propose that asset-building programs targeting older adults should be developed and that the financial education and saving chances should be given to middle-aged adults who need to prepare old age in the long-term perspective.

A study on relationship among Love Marks, Brand Identification, Brand Equity & Behavior Intention (관광목적지의 러브마크, 브랜드 동일시, 브랜드자산 및 행동의도와의 관계)

  • Lee, Jung-Eun;Seo, Gyeong-Do
    • Journal of Digital Convergence
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    • v.15 no.3
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    • pp.165-173
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    • 2017
  • The purpose of this study was to identify the causal relationship between the brand, the brand equity and brand equity of a tourist destination. The effect of love mark on self identification is that the relationship between love mark performance and self-identification time is significant, and that of love mark is in the order of self identification. Trust mark of love mark has a significant relationship with self identification. The relationship between brand intimacy and brand quality and the relationship between trust and brand quality were significant in relation to the brand mark, but brand mark was not significant. In addition, in the relationship between brand value and love-mark, there is a significant relationship between performance and brand value, relationship between intimacy and brand value, and performance is not significant in brand value. There was a significant relationship between gender and behavioral intention. The relationship between gender identity and behavioral intention was positively related to brand equity.

The Inflation Effect on Optimal Bank Capital Structure and Asset Riskiness (인플레이션이 은행(銀行)의 재무구조(財務構造)와 자산위험도(資産危險度)에 미치는 영향(影響))

  • Oh, Young-Soo
    • The Korean Journal of Financial Management
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    • v.8 no.1
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    • pp.155-177
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    • 1991
  • 기업의 재무구조와 인플레이션과의 관계는 세율에 대한 다양한 형태의 가정을 통하여 연구, 분석되어 왔으나, 이 문제를 확실히 해결하지는 못하였다. 근자에 A. Marcus(1983)가 미국의 은행의 재무구조를 대상으로 한 시계열분석 결과에 의하면 명목이자율의 상승이 미국은행의 부채 대비 자본금 비율을 하락시키는 절대적 요인이 되었다고 한다. 본 연구의 목적은 인플레이션과 은행의 부채 대비 자본금 비율의 상관관계, 더욱 나아가서 은행자산의 위험도가 이 상관관계에 미치는 영향을 분석코자 한다. 본고는 은행규제기관(FDIC 등)의 부채비율과 은행자산(포트폴리오)의 위험도에 대한 규제하에서 은행이 부채(예금)와 자본금의 가치를 극대화하고자 하는 모델을 설정하여 기대 인플레이션 수준이 은행의 적정 자본비율과 자산의 위험도와 어떤 관계가 있는가를 밀러의 균형모델(Miller Equilibrium Model)을 원용하여 분석하였다. 밀러의 균형모델하에서는 기업의 재무구조는 기업가치와 무관한 것으로 나타나고 있다. 즉, 부채를 통한 자금조달에 의해 발생되는 한계세금혜택은 균형하에서는 사라진다는 이론이다. 따라서 인플레이션은 적정 재무구조에는 영향을 미치지 못하게 된다. 왜냐하면 인플레이션은 기업의 세후 부채조달비용과 회사채 투자자 수익에 동일한 영향을 미치기 때문이다. 그러나 은행의 경우 일반 기업과는 달리 은행규제기관의 부채비율 및 자산위험도에 대한 규제압력이 소위 암묵적 규제비용으로 작용하여 은행의 적정자본금비율은 부채(예금)를 통한 자금조달의 한계세금혜택과 이에 따른 한계규제바용이 동일하게 되는 경우에 결정된다. 밀러의 단순균형 모델하에서 한계세금혜택이 없는 것과는 달리 은행의 부채조달에 따른 한계규제비용이 존재하는 이유로 균형조건으로 한계세금이익이 존재하게 된다. 이 경우 인플레이션은 예금자의 실질 세후 예금이자를 상승시키는 것 이상으로 은행의 실질 세후 예금이자 지급비용을 하락시키게 되어 은행의 부채비율을 더욱 높이게 되는 원인이 된다. 또한 은행의 부채비율이 인플레이션과 정(正)의 관계에 있다면 은행규제의 강도에 따라 이 상관계수는 은행자산의 위험도와도 역시 정(正)의 관계에 있게 된다. 미국은행을 대상으로 한 회귀분석에서도 그들의 부채(예금)비율이 기대 인플레이션과 정(正)의 상관관계가 있음이 나타났고 그 상관계수는 은행자산의 위험도와 동일 방향으로 움직임이 판명되었다.

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Effects on the asset of the increase in the leverage and income (레버리지와 소득증가가 자산에 미치는 영향)

  • Lee, Shin-Nam
    • Journal of Digital Convergence
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    • v.16 no.4
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    • pp.79-85
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    • 2018
  • The objective of this study focuses on the relationship between increasing of leverage and income, asset purchase. For empirical test, regression analysis was conducted using panel data of the household financial welfare survey. The results of the analysis are as follows: First, increasing of leverage is determined by the asset purchase. Deleveraging can be realized by reducing the size of the assets. Second, increase of leverage has positively affected on the increase of asset. Also, the increase of income has significantly positive influence on the increase of assets. These results provide practical guidance as research in increasing of leverage and increase of asset and the limitations of the research and future study are discussed as well.

Appropriation of Human Resources into Human Assets and Its Typology (인적자원의 인적자산화 과정과 자산유형)

  • Jeong, Kioh
    • Journal of Service Research and Studies
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    • v.9 no.2
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    • pp.77-88
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    • 2019
  • Appropriation means the process of transforming resources to property. John Locke earlier investigated the appropriation process of natural resources into the land property, which grounded the jurisprudential base of the private ownership of the land. In the same way human resources are transformed into the human assets. Appropriation process, very rarely studied so far, in this case of human property is the focus of this paper. The appropriation of intangible property is by far easier than the appropriation of tangible property. Learning is a process of embodiment, which naturally mean the process of appropriation. For the material resources which exist out of human body, appropriation necessary need special philosophical and institutional justification. In the process appropriation for intangibles, investigator found, appropriator and learner either can be same, or can be differentiated. In the former case substantial human assets are created while in the latter relational human assets are built. After the discussion of appropriation process, Investigator proceeds to the problem of visualizing the invisibles. Evaluation and assessment issue were discussed in this perspective. Qualification system is particularly noted as a system to regulate substantial human assets including their issuing and registration. The work done in this paper would contribute in understanding the law of education and the law of qualification.

The Effect of Employment Status of People with Disabilities on Family Relationship Satisfaction: Focusing on Mediating Effects of Asset and Depression (장애인 가구원의 취업여부가 가족관계만족도에 미치는 영향: 자산수준과 우울감의 매개효과 검증)

  • Kim, Ja Young;Han, Chang Keun
    • Korean Journal of Social Welfare Studies
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    • v.48 no.4
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    • pp.5-31
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    • 2017
  • This study investigates paths among factors influencing family relationship satisfaction of person with disability using path analysis and the 11th panel data of KoWePS(Korean Welfare Panel Study). While key independent variables include employment status, assets and depression are mediators. The result of this study are as follows: First, employment status, assets, and depression are found to have direct effect on family relationship satisfaction. Second, assets are found to have direct effect on depression. Third, we found full mediating effect of assets between employment status and depression. Fourth, we found not full but partial mediating effect of depression between assets and family relationship satisfaction. Finally, we found multiple partial mediating effects of employment status and family relationship satisfaction. The findings proposed that economic education as well as asset management targeting the disabled are required and very helpful to support their family relationship satisfaction. Based on the results of this study, we need to think about the disabled-oriented asset-building programs.This study investigates paths among factors influencing family relationship satisfaction of person with disability using path analysis and the 11th panel data of KoWePS(Korean Welfare Panel Study). While key independent variables include employment status, assets and depression are mediators. The result of this study are as follows: First, employment status, assets, and depression are found to have direct effect on family relationship satisfaction. Second, assets are found to have direct effect on depression. Third, we found full mediating effect of assets between employment status and depression. Fourth, we found not full but partial mediating effect of depression between assets and family relationship satisfaction. Finally, we found multiple partial mediating effects of employment status and family relationship satisfaction. The findings proposed that economic education as well as asset management targeting the disabled are required and very helpful to support their family relationship satisfaction. Based on the results of this study, we need to think about the disabled-oriented asset-building programs.

The Moderating Effects of Local & Global Brand on the Relationship between Brand Equity and Behavioral Intention in Franchised Hamburger Restaurant (프랜차이즈 햄버거전문점의 브랜드자산과 행동의도와의 관계에서 국내외 브랜드의 조절효과 검증 연구)

  • Kim, Yeon-Sun;Lee, Sang-Hee
    • The Journal of the Korea Contents Association
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    • v.16 no.2
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    • pp.537-545
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    • 2016
  • This study aimed to research the moderating effects of local & global brand on the relationship between brand equity and behavioral intention in franchised hamburger restaurant. This study intended (1) to analyze the factors of brand equity in franchised hamburger restaurant, (2) to research the effect of brand equity on behavioral intention, (3) to research the moderating effects of local & global brand on the relationship between brand equity and behavioral intention. Data were collected from undergraduates who visited the nationwide hamburger restaurants by face-to-face interview. The questionnaire was distributed of the 300 copies and used 253 in the analysis. The results of this study revealed that (1) the factors of the brand equity were brand awareness, brand image and brand loyalty, (2) brand loyalty, image and awareness had significant influence on behavioral intention in order, (3) the effect of brand awareness on behavioral intention was significant influence by moderating effect of local & global brand.

자산형태와 자본구조와의 관련성에 관한 실증적 연구 - 한국상장기업을 중심으로 -

  • Kim, Won-Gi
    • The Korean Journal of Financial Studies
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    • v.1 no.2
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    • pp.331-349
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    • 1994
  • 자본구조 이론은 자본조달이 기업의 가치에 영향을 미칠 수 있을 것인가를 중심으로 연구되어 왔으며 최근에는 자본구조의 결정요인으로서 대리인 비용(Agency cost)을 도입하여 기업의 자산형태와 자본구조간의 상호작용 가능성에 대해 분석되고 있다. 본 연구에서는 MM이론 이후의 자본구조에 관한 발전과정에 대해 이론적 고찰을 하고 우리나라 상장기업을 20개 업종으로 분류하여 대리인 비용을 중심으로 자산형태가 자본구조에 어떠한 영향을 미치는가를 실증분석 하였다. 실증분석결과 유형고정자산투자는 leverage와 정의 상관관계를 보였으며 무형고정자산투자는 leverage와 부의 상관관계를 보인다. 그러나 수익성이 높은 기업은 leverage와 정의상관관계를 보여, 수익성이 높을 수록 부채를 적게 이용한다는 Myers의 이론이 우리나라에서는 타당성이 없음을 증명하고 있다.

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A study on the Effect of Brand Assets on Word of Mouth Intention according to Digital Customer Experience: -Focusing on Network Specialized Hospitals- (디지털고객경험에 따른 브랜드자산이 구전의도에 미치는 영향 -네트워크 전문병원 중심으로-)

  • Se-Min Jo;Dong-Il Kim
    • Journal of Digital Policy
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    • v.2 no.2
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    • pp.7-14
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    • 2023
  • The purpose of this study is to emphasize the need for brand equity management to survive in a rapidly changing medical environment by identifying the impact of digital customer experience on brand equity and analyzing the influence of hospital brand equity on word-of-mouth (WOM) intention. The main findings are as follows. As a result of analyzing the effect of digital customer experience on brand equity, the relationship between aesthetic value and brand equity, functional value and brand equity, customer service value and brand equity all showed significant results. In addition, the relationship between brand equity and WOM intention also showed significant results. These findings have practical implications for revealing the importance of the digital service environment in building hospital brand equity, in strengthening relationships with customers and WOM activities, and suggesting the provision of customer services and benefits using digital technology.

Classification of Factors for Intangible Asset Valuation of Construction Engineering Consulting Firm (건설 엔지니어링 기업의 무형자산 가치측정을 위한 요소분류체계 개발)

  • Phi, Seung Woo;Hur, Young Ran;Seo, Jong Won
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.33 no.2
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    • pp.757-769
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    • 2013
  • Intangible assets for construction engineering consulting firms are very important for their valuation, because engineering consulting is typical knowledge-based business which creates value based on technical expertise and human resources. This paper presents the intangible asset classification model based on the concept of value creation in construction engineering consulting firm and proposes intangible asset valuation methodology using System Dynamics and survey data. Utilization of the valuation methodology presented in this paper would increase the public awareness of intangible assets in construction engineering consulting firm and, thus, contribute to the growth of the engineering consulting industry by realistic and accurate valuation of intangible assets.