• Journal of Digital Convergence
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• v.19 no.8
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• pp.219-224
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• 2021

The convergence of various industries has removed the boundaries of software application fields and reduced the restrictions on convergence fields. Software requirements are diversified and they want to reconfigure software requirements in a fast cycle. Since various changes in requirements have to be accepted technically, research on methodologies and standards to increase the efficiency of software productivity and methods for standardizing and producing software are needed. In this study, we studied how the reusability and complexity of the software asset reconfiguration system appeared according to the developer's characteristics and environment to utilize the assets optimized in previous studies. At this time, we measured how the change in complexity according to the usability and asset composition method that appears according to the developer's characteristics appears, but there is a limit to the collected data, so it is necessary to secure the quality of the measured value through continuous data collection. In addition, an intelligent system application plan is needed to supplement the problem of context classification in the use stage of complex assets.

• 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.

• Journal of the Economic Geographical Society of Korea
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• v.10 no.3
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• pp.245-262
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• 2007

This paper aims at analyzing the characteristics of performance and asset management system of listed property trusts(LPT) in Australia, and elucidating the implications for Korean real estate indirect investment market. The main results of this paper are as follows. Firstly, LPT have a leading position among the real estate indirect investment systems in Australia, through the rapid growth of market capitalization. Secondly, LPT achieved superior risk adjustment performance than other financial products, and had valid portfolio diversification effect. Thirdly, many LPT have used stapled securities structure as a asset management system, and stapled LPT revealed superior risk adjustment performance than unit LPT. Finally, implications and policy measures such as using the stapled structure and activating the development activities were examined for the development of Korean real estate indirect investment market.

• 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).

• Journal of Digital Convergence
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• v.18 no.6
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• pp.513-522
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• 2020

The purpose of this study is to analyze the auto-regression effect between the elderly's assets and depression and life satisfaction, and to approach the influence of assets and depression on the elderly's life from a longitudinal perspective. For this purpose, the data for the 9th year (2014), 11th year (2016), and 13th year (2018) of the Korea Welfare Panel were used. As a result of the analysis, First, the assets, depression and life satisfaction of the elderly have a lasting effect on the passage of time, and the assets, depression and life satisfaction of the previous point in time (B=.694, B=.725, p<.001), depression (B=.258, B=.331 and p<.001) and life satisfaction (B=.264, B=.265, p<.001). Second, cross-recursion coefficients show how the relationship between the assets of the elderly and depression and the satisfaction of life affects each other over time, and the assets of the older person at the previous point in time (B=.010, B=.011, p<.001), the assets of the older persons at previous times are subsequently satisfied with their lives (B=.128, B=.124, p<.001). Based on the results of the above analysis, it is necessary to support the elderly's asset management service and education to prevent depression, such as continuous asset utilization education.

• Journal of Digital Convergence
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• v.12 no.12
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• pp.189-202
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• 2014

This study is to find the mobile communication corporate social responsibility activities on brand equity for the purchase intention of the Company's social responsibility activities impact study of 3's customers using mobile communication service quality services residing in Daejeon to analyze whether the control acts through. Results of the study on social responsibility activities brand equity, brand equity is showed to influence purchase intention, showed that the moderating effect between service quality through the purchase of brand equity. In this study, in order to increase the company's ultimate goal is also to improve the brand image of buying through corporate social responsibility activities, we derive a result that can increase the purchasing needs of consumers by providing differentiated service quality research.

• Journal of Digital Convergence
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• v.18 no.8
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• pp.185-199
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• 2020

This study examined the effects of insurance company's CSR activities on customer-based brand assets and customers' intention to pay premium prices in order to identify the possibility of CSR activities as an insurance company's differentiated marketing strategies. Throughout collecting 510 surveys, this study has proved that economic and charitable activities had a effect on customer-based brand assets, also economic and environmental activities had a effect on intention to pay premium prices. In addition, the mediating role of the customer-based brand asset between economic and charitable activities and intention to pay premiums was proved. Lastly, it was confirmed that the level of SNS usage moderates the relationship between economic activities and customer-based brand assets. Based on the results, this study provides insurance companies with an effective marketing strategy of the CSR program.

• Journal of Digital Convergence
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• v.11 no.10
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• pp.313-320
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• 2013

In this study of tourism destination brand equity and self-consistent interstellar significant attachment relationships and brand equity and behavioral intention was to determine the effect on the relationship. First, the tourism destination brand equity of the self-consistent sex tourists will have a significant impact is to test the hypothesis of a multiple regression analysis was conducted brand equity, loyalty, self image and gender matched only indicates the relationship was significant. Second, self Correspondence tourist destination tourists will have a significant effect on attachment. In order to verify the hypothesis that the multiple regression analysis was conducted for self-Correspondence attachment was significantly related shows. Third, the attachment of tourist destinations for travelers of action also will have a significant impact on. Hypotheses multiple regression analysis was conducted to attachment behavior also shows significant relationship was about.

• Journal of the Korea institute for structural maintenance and inspection
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• v.28 no.3
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• pp.100-107
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• 2024

Currently, in Korea, due to the rapid aging and deterioration of facilities, the minimum Maintenance Level and Performance Level' of facilities are required by the 'Facility Safety Act' or 'Infrastructure Management Act'. Since infrastructure assets have a long lifespan and the pattern of deterioration over time is complex, it is very difficult to maintain infrastructure as 'minimum maintenance state' or 'minimum performance state' by the current way of management. 'Asset Management' shall be performed not only by a technical perspective, but also by an accounting perspective such as cost and asset value. However, due to lack of awareness of 'asset management' among stakeholder, only technical perspective management is being carried out in practice. In order to effectively manage infrastructure assets, complex consideration of various asset value factors such as budget and service as well as safety and durability are required. In this paper, we presented a theory to evaluate and quantify the road network value for efficient asset management of the road network. We also presented a method of simulation to apply the theory presented in this paper. Through simulation and the results derived from this study, it is possible to specify the budget for the future national asset management, and to optimize the strategy for the management of old road facilities.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.529-532
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• 2003

Efficiency and efficient management on maintenance/repair/operation (MRO) phase is getting important with advance in technologies and complex functionalities of building and facility. Using software systems as well as advanced hardware systems in MRO area is spreading along with this trend to take advantage of information technology. Information of building and facility for MRO phase is derived from engineering/procurement/construction (EPC) phase. But most current commercial software systems in EPC and MRO are focusing on their own phase, which arise lack of consistency of information from EPC to MRO phase. But, the information system now used at the MRO phase stop flowing the building and the facilities information and then newly create. Moreover, from all asset management point of view, asset particulars such as the structures and equipments are different the value fluctuation. In order to reflect these information rationally, the construction costs are correctly distributed and the initial price of the asset particulars have to be estimated. In this study, develop the information model which can apply the cost information at the EPC phase to the MRO phase.