• Title/Summary/Keyword: 디지털 자산

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Managing Information as Records Asset : Public Records Policies in the Digital Transformation Era (디지털 전환 시대의 공공기록정책 기록자산으로서 정보의 관리)

  • Seol, Moon-won
    • The Korean Journal of Archival Studies
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    • no.63
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    • pp.5-36
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    • 2020
  • The E-government Act is in the complete revision process to promote the digital information preservation of the administrative information systems although the preservation of digital information in public sectors is now being regulated by the Public Records Act. In this challenging situation reconstruction of the public records policies has become a task that can no longer be delayed. The current public records policies are insufficient to manage various forms of digital information. The purpose of this study is to suggest the directions of the public records policies in digital transformation era. To this end, it analyze the recent changes in public records policies in the U.K. and Australia as leading models. The analysis derives four trends such as; i) extending management policies from declared records to all information, ii) adopting digital continuity policy, iii) managing information as records asset, and iv) establishment of information governance systems at national level.

Cloud Model based Efficiency Evaluation of Asset (클라우드 모델 기반의 자산 효율성 평가)

  • Choi, Hanyong
    • Journal of Digital Convergence
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    • v.17 no.12
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    • pp.229-234
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    • 2019
  • The software market has diversified service needs due to the expansion of the mobile market. To this end, the company intends to produce various apps by extending to the design domain based on the structured architectural assets of the domain market. In this study, we propose an evaluation model that can evaluate the efficiency for servicing assets that reflect the domain characteristics of architecture based on cloud. Based on the characteristics of ISO/IEC 25010 quality model of SQuaRE Series, a software evaluation standard, evaluation model sub-features for evaluating the efficiency of cloud-based asset data were constructed. When the architectural assets were designed as composite assets, they were designed to provide the flexibility of the evaluation model by applying the mandatory and optional evaluation elements of the sub-features that weighted the evaluation items according to the characteristics of the design domain.

The Effect of PP&E Revaluation under K-IFRS on Information Asymmetry (K-IFRS에 따른 유형자산 재평가 정보가 정보비대칭 감소에 미치는 영향)

  • Shin, Chan-Hyu
    • Journal of Digital Convergence
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    • v.16 no.12
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    • pp.163-173
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    • 2018
  • This study examined the difference between the information asymmetry in pre- and post K-IFRS adoption used each samples. Efficient market assumption suggests that capital markets already have recognized real value of PP&E and applied those values for estimating the item, in which case PP&E revaluation is not additional information in the capital market but simply an activity to makes costs. This study examined whether the information asymmetry had reduced significantly after adopting K-IFRS or not, verified each period samples those are pre- and post-adopting the asset revaluation since it could have been adopted in advance from 2008. As study results, I confirmed PP&E revaluation affected to reduce the information asymmetry in pre- adopting K-IFRS, but not in post- adopting K-IFRS. These results could be one of proofs which are supported that capital market have been judging PP&E revaluation as the window dressing.

리얼이슈 / 금융기관 PFMS통해 장기적 수익성 확보 주력

  • Korea Database Promotion Center
    • Digital Contents
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    • no.9 s.100
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    • pp.93-101
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    • 2001
  • 개인자산관리란 인터넷 뱅킹 이용자가 은행계좌, 주식계좌, 신용카드 대금, 뮤추얼 펀드 수익률, 공과금 등을 확인하기 위해 각 은행 웹사이트들을 각각 오가야 했던 수고를 할 필요 없이 하나의 웹사이트에서 모든 계좌를 통합해 개인의 자산과 부채현황, 잔고등을 통해 온라인 상에서 투자조언이나 자산관리 등을 받는 것을 말한다.

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포인트 / 지식자원 관리 기업의 또 하나의 자산

  • Korea Database Promotion Center
    • Digital Contents
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    • no.8 s.99
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    • pp.32-38
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    • 2001
  • 최근 들어 지식관리 시스템에 대한 관심이 고조되고 있다. 또한 축적된 지식자원의 효율적인 사용과 공유, 판매 등을 위해 필요한 것이 바로 지식관리시스템(Knowledge Management System)이다. 기업에게 있어서 지식자원은 또 다른 자산으로 평가 받고 있다. 외국의 경우 기업이 지닌 지식자원과 정보를 산술적인 자산으로 평가하는 시스템까지 시도하고 있다고 한다. 이 코너에서는 국내 KMS 시장 규모와 동향등에 대해 소개하고자 한다.

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테마연재 / 정보자산 가치 척도는 정보의 유용성에 기인

  • Korea Database Promotion Center
    • Digital Contents
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    • no.6 s.85
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    • pp.100-102
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    • 2000
  • 정보도 자산이라는 인식은 어느정도 자리를 잡아가고 있는 듯하다. 그러나 어떤 정보가 얼만큼의 가치가 있고 그것이 기업에 있어 수치적으로 계산될 수 있는 가하는 문제는 아직 의견이 분분하다. 분명한 것은 기업에 있어 정보는 분명 자산으로서의 가치를 가지고 있다는 것인데, 일부의 경우 대차대조표상에 기재가 필요하다는 주장을 펼치기도 한다.

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ASS Design to Collect Manufacturing Data in Smart Factory Environment (스마트 팩토리 환경에서 제조 데이터 수집을 위한 AAS 설계)

  • Jung, Jin-uk;Jin, Kyo-hong
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2022.10a
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    • pp.204-206
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    • 2022
  • Digital twin, which is evaluated as the core of smart factory advancement, is a technology that implements a digital replica in the virtual world with the same properties and functions of assets in the real world. Since the smart factory to which digital twin is applied can support services such as real-time production process monitoring, production process simulation, and predictive maintenance of facilities, it is expected to contribute to reducing production costs and improving productivity. AAS (Asset Administration Shell) is an essential technology for implementing digital twin and supports a method to digitally represent physical assets in real world. In this paper, we design AAS for manufacturing data gathering to be used in real-time CNC (Computer Numerical Control) monitoring system in operation by considering manufacturing facility in smart factory as assets.

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An Empirical Study on the Consumer Acceptance of Digital and Physical Products in E-Commerce (전자상거래에서 디지털제품과 물리적제품의 소비자채택에 대한 실증 연구 - 거래비용이론(transaction cost model) 관점에서 -)

  • 김효근;권서영;강소라
    • Asia Marketing Journal
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    • v.3 no.4
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    • pp.1-15
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    • 2001
  • 본 연구는 거래비용이론에 기초하여 전자적 시장의 소비자 제품채택을 경험적으로 검증하였다. 또한 전자적 시장에서 디지털 제품과 물리적 제품에 대한 소비자 제품채택 모형을 제시하고 디지털 제품과 물리적 제품에 대한 거래비용, 불확실성, 자산특수성, 소비자 제품채택간의 관계를 살펴보았다. 즉, 전자적 시장에서 물리적제품에 비해 탐색이나 비교가 용이하고 신발이나 옷과 같이 검사해 볼 필요가 없고, 다운로드를 통해서 운송비용이 들지 않으며, 사후서비스 비용이 적게 드는 디지털 제품에 대한 소비자의 제품구매가 전통적 시장보다 높음을 알 수 있었다. 또한, 디지털 제품과 물리적 제품에 따라 소비자 제품채택은 차이가 있었다. 디지털 제품의 경우 거래비용(-), 불확실성(-), 자산특수성(+) 및 소비자제품채택(+)의 인과관계가 있었다. 그러나, 물리적 제품의 경우 거래비용(-), 불확실성(-), 그리고 소비자제품채택(+)에만 영향을 주었다. 따라서 이에 맞는 제품개발과 전략을 수립해야 할 것이다.

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A Case Study on the Adoption of K-IFRS: focusing on the Ground Radio Wave Broadcasting System Sector (한국채택국제회계기준 도입 사례분석 : 지상파방송업을 중심으로)

  • Ma, Hee-Young;Park, Song-Jong
    • 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).

A Study of the Influence of Digital Media's Consumer Experience on Brand Equity and Purchasing Intention -Focused on Interactive Digital Media Consents using Iris Recognition Techniques (디지털 미디어를 통한 소비자 경험이 브랜드 자산 및 구매의도에 미치는 영향에 관한 연구 -홍채 인식 기술을 이용한 디지털 콘텐츠를 중심으로 -)

  • Kim, Shinyoup;Baek, Jee Hee
    • The Journal of the Korea Contents Association
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    • v.14 no.10
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    • pp.677-684
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    • 2014
  • The purpose of this study, due to recent increase of digital outdoor media, is to analyze the consumer experience of interaction with digital media. Through this study it was found that experience factor consisting of cognitive, emotional, and interactional factors has a mediating effect on brand preference and brand reliability which in turn influence consumers' purchasing intention. On the other hand, it was verified that the consumer satisfaction of the experience does not directly influence purchasing intention, but only through the mediation of brand reliability. This research has implications on the academic field as well as in work-level practices, as a study based on an actual operating digital media, not a laboratory simulation that verifies the importance of digital media experience in forming brand equity through immediate influence on brand preference and brand reliability.