• Title/Summary/Keyword: 관계 자산

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Empirical Study on the Distribution Localization Degree of Korean Firms in China (중국진출 한국기업의 유통분야 현지적응 정도에 관한 실증연구)

  • Lee, Soo-Jin;Shin, Dong-Woong
    • International Commerce and Information Review
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    • v.14 no.2
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    • pp.3-27
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    • 2012
  • As Chinese political and economical status gets higher, a lot of multinational firms have tried to find some chances from the Chinese market successfully. Though geographically Korea is located closely to China, a lot of firms entering into Chinese market have turned out failed. Thus, this study researched Korean manufacturing firms in China, surveyed their localization degree of distribution, and tried to find out factors which influence these localization from a far-reaching literature. As a result of analyzing 146 questionnaires, the length of channel, among Chinese environmental factors, has a positive influence on the distribution localization degree. In addition, the factor of distribution relation assets has a positive effect on the distribution localization degree. Considering this study, the Chinese market, especially distribution field, has recently grown up to the world-class level. Therefore a firm intending to enter into China needs to be careful not to underestimate China.

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The Relationship between Sustainable Development and Historic Environment (지속가능한 발전과 역사환경의 관계)

  • Ryu, Je-Hun
    • Korean Journal of Heritage: History & Science
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    • v.49 no.3
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    • pp.210-223
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    • 2016
  • The aim of this study is to examine the relationship between sustainable development and historical and cultural environment. Based on the acknowledgement that it is now critical to examine this relationship in Korea, this study analyzes the case studies of the U.K. It is unavoidable to take a holistic standpoint on the idea of sustainability in order to achieve integration between environmental, social and economic goals. In the future, it will be a big challenge to apply such a holistic standpoint to the management of cultural heritage and assets in Korea. Sustainability is not a principle that is applicable only to physical resources but is an integrative principle that applies to protecting historic environment. Above all, the goal of managing historic environment is to reflect local life, to improve the quality of life, and to develop one's identity, diversity and vitality. Another goal is to protect heritage asset that cannot be renewed as many as possible. Ultimately, there must be a policy that both preserves historic environment including cultural heritage and maintains sustainable development.

A Study on the Estimation of Character Value in Media Works: Based on Network Centralities and Web-Search Data (미디어 작품 캐릭터 가치 측정 연구: 네트워크 중심성 척도와 검색 데이터를 활용하여)

  • Cho, Seonghyun;Lee, Minhyung;Choi, HanByeol Stella;Lee, Heeseok
    • 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.

An Improvement Measures of Maintenance Cost Accounting Standard for Improving Value in Public Buildings (공공건축물의 가치제고를 위한 유지관리비 회계처리기준 개선방안)

  • Cho, Sangouk;Hwang, Jeongha;Lee, Chansik
    • Korean Journal of Construction Engineering and Management
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    • v.17 no.2
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    • pp.12-20
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    • 2016
  • Along with the change of national accounting, the importance of systematic management of assets is emphasized and the awareness that the concept termed Asset Management should be introduced to the construction field too to manage facilities. The present study is a basic study for the introduction of the concept Asset Management and proposed accounting guidelines(proposal) for public building maintenance cost that can clarify maintenance cost accounting. Existing literatures and current accounting standards were examined and the actual states of maintenance cost accounting of public buildings in A metropolitan city were examined to draw problems. For the practice guidelines(proposal), the types and contents of government office building maintenance expenditures were analyzed and items that must be treated as OPEX and CAPEX were presented. Expert interviews were conducted to verify the reliability of the items presented. The practice guidelines(proposal) were applied to the public buildings in A metropolitan city to identify situations of changes in asset values and review the effects of the practice guidelines(proposal) on increases in asset values. When applied to practices, the practice guidelines(proposal) suggested in the present study are considered to increase building asset values and provide consistent financial information to help stakeholders' decision making.

R&D Financing through Cash and Cash Equivalents in Firms under Financial Distress (재정적으로 어려움에 처한 기업의 현금성 자산을 이용한 R&D 자금 조달에 대한 실증 분석)

  • Lee, A-Ram;Cho, Seong-Pyo;Seo, Ran-Ju
    • Journal of Technology Innovation
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    • v.19 no.2
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    • pp.25-51
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    • 2011
  • This study examine the firms fund R&D expenditures through cash and cash equivalents under financial distress in order to avoid huge adjustment costs that can be brought after R&D expenditures cut-down. Other study divided the firms' financial condition by only firms' year. This study identifies the firms' financial condition not only by a firm's year but also by firm size and Altman's Z-Score and K-Score. The results show that there are statistically negative relationship between R&D expenditures and cash and cash equivalents when firms are under financial distress. The results are same regardless of criteria of classification of firms' financial condition, which is consistent to the hypothesis. Young and small firms and firms with moderate possibility of bankruptcy fund R&D expenditures through cash and cash equivalent compared to the other firms. We can find the new evidence when we classify the firm by Z-Score and K-Score of Altman. The firms with high possibility of bankruptcy can not fund for R&D activities from cash, but only the firms with moderate possibility of bankruptcy fund R&D expenditures through cash and cash equivalent in the condition of financial distress. The evidence suggests that firms fund R&D expenditures by cash and cash equivalent when they are under financial distress. Findings provide an implication on the management of R&D expenditures and liquidity in the firms.

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Effect of Protonic Acids on the Reaction Rate in Chemical Polymerization of Polyaniline (폴리아닐린의 화학적 중합 시 반응속도에 미치는 양성자산의 영향)

  • Hong, Jang-Hoo;Jang, Beom Soon
    • Applied Chemistry for Engineering
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    • v.16 no.5
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    • pp.684-688
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    • 2005
  • Aniline was polymerized in various protonic acid (HF, HC1, HBr, HI, $H_2SO_4$) aqueous solutions with different acidity. During the reaction, the dimer formation and the reaction rate were examined as functions of acidity (pH) and the size of counter ions. Open-circuit potential measurements were carried out to investigate the effect of protonic acid on the reaction rate. The results showed that polymerization rate in HF aqueous solution was very slow and polymerization did not occur in HI aqueous solution. These results were explained in terms of acidity and power of oxidation. The ratio of formation of dimers varied with the kind of protonic acid, and the results were explained with the nucleophilicity, solvation effect, and mobility of counter ions.

Endogenous Growth and Firm Value of Venture Companies (벤처기업의 내생적 성장이 기업가치에 미치는 영향)

  • Bae, Gi-Su;Cho, Hee-Jae;Sawng, Yeong-Wha
    • The Journal of the Korea Contents Association
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    • v.12 no.10
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    • pp.430-438
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    • 2012
  • This study researches the correlation between the firm value, which can be represented as Tobin's Q in this paper, and other financial information. The research is based on the financial statistics of KOSDAQ-listed Venture manufactures, which is comprised of the venture businesses group and the general group. The multiple regression, the correlation test tool, shows the R&D expenditures and tangible assets have the positive relation with the firm value while training expenses and the return on assets have the negative one. More specifically, R&D expenditures and total assets have the affirmative relations with the firm value among the venture businesses, whereas tangible assets, advertising expenses, and training expenses have the negative ones. The positive correlation between total assets and the firm value of venture business, shows that the volume of intangible assets impacts on the firm value of venture businesses. It also reflects the features of venture businesses highly relying on the technology development. The results are summarized as follows: First, The R&D expenditures and firm value have been positively correlated in the KOSDAQ-listed companies. Second, total assets and firm value has the positive correlation in the venture businesses.

The Effect of Luxury Fashion Brand Customer Equity Drivers on Customer Loyalty - Differences among Segmented Markets based on Purchasing Patterns - (럭셔리 패션 브랜드의 고객자산 구성요소가고객충성도에 미치는 영향 - 럭셔리 패션 제품 구매빈도와 구매액에 따른 세분시장별 분석 -)

  • Hwang, Yookyung
    • Fashion & Textile Research Journal
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    • v.15 no.2
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    • pp.219-230
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    • 2013
  • To generate future profits, luxury brands need to recognize and understand customers as individually important and analyze the impact factors that improve specific customer equity. With the growing recognition that customer equity is a key strategic asset, this study empirically investigates the effect of customer equity drivers on customer loyalty based on the study of Vogel et al.(2008) which expanded the Rust et al.(2000)'s study on customer equity. We empirically examine if the customer equity drivers have a different impact on customer loyalty. This study hypothesizes that the relative effect of customer equity drivers would be different depending on the purchasing behavior of consumers and examines the effects of them on the relationship of the drivers of customer equity and customer loyalty. We use stepwise multiple regression analysis to empirically test the relationship of value equity, brand equity, and relationship equity and customer loyalty. Relationship equity influences customer loyalty more strongly than value equity and brand equity. Customers seem to build loyalty based on the careful assessment of all costumer equity drivers (value equity, brand equity, and relationship equity). In addition, their relative impact is different depending on the purchasing behavior of consumers. A company cannot maintain all customer equity drivers at a high level with limited marketing resources; therefore, marketing investment for all customer equity drivers need to be allocated differentially depending on the purchasing behavior of consumers.

Effects of Tourism Marketing Communication on Destination Brand Equity (관광마케팅커뮤니케이션이 관광지 브랜드자산에 미치는 영향)

  • Ryu, Jae-Sook;Lim, Jae-Pil
    • The Journal of the Korea Contents Association
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    • v.12 no.2
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    • pp.439-452
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    • 2012
  • This study is to analyse which tourism marketing communication influences on the tourism destination brand equity. Three factors of advertising, publicity, and the words of mouth of tourism destinations were set as tourism marketing communication in order to understand effects of tourism marketing communication on tourism destination brand equity, and tourism destination brand equity was deducted as three factors of brand awareness, brand image, and brand loyalty in order to understand each influential relationship. As a result of empirical analysis, advertising and publicity of tourism destination have positive influence on brand image and words of mouth about tourism destination has positive influence on all brand awareness and brand image. Brand awareness and brand image both have significant effect on brand loyalty, and it was verified that words of mouth about tourism destination among factors of tourism marketing communication has the highest influence.

The Changes of Social Spatiality in Rural Areas: Focusing on Population Structure and Utilization of Territorial Assets in Gyeongnam Provincial Villages (촌락 지역의 사회적 중간성 변화 -경상남도 촌락의 인구 구조와 영역 자산 활용을 중심으로-)

  • Sim, Kwang-Taek
    • Journal of the Korean Geographical Society
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    • v.44 no.4
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    • pp.510-531
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    • 2009
  • This paper aims to explain the changes of social spatiality in rural areas as seen on a sloping scale in reference of population structure and utilization of territorial assets. Guessing from the population characteristics of rural communities and farming activities in Hwangsan village of Uichon-Myeon, Geochang-Gun and Hanam village of Chogye-Myeon, Hapchon-Gun, it will become a society characterized by super-aged intensification and large-scale crop cultivation. Deokgok-Myeon and Yulji village of Hapchon-Gun are required to intake outside residents. They have to understand the complementary cooperation and become conscious of the relationship between existing residents and relocated people in Yudong village of Yokji-Myeon, Tonyoung-Si. Due to a decreasing population and the phenomena of the 'super-aged', the efforts to revive the spatial function as a living and working space while utilizing territorial assets could be challenged in these case study regions.