• Title/Summary/Keyword: 복합자산

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A study on the Debt's Janus-Faced reality as a Way of Capital Finance (자본조달 수단으로써 부채의 양면성에 관한 연구)

  • Choi, Chang Ho;You, Yen Yoo
    • Journal of Digital Convergence
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    • v.12 no.6
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    • pp.115-123
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    • 2014
  • The first, this study analyzed empirically the effects of net profit on sales, total asset turnover and debt ratio on return on equity, the second, verified debt' s mediating effect on return on investment and return on equity and finally, tested the effect of adjusted debt ratio on return on equity in the small medium sized enterprises. Generally speaking, using debt has a positive effect on return on equity. Meanwhile, using debt accelerate return on equity through leverage effect in the quadric function curve model. Eventually, using debt has a positive and negative effects on return on equity. Accordingly, because of the debt' janus-faced reality, using debt is restricted within the level that operating cash flow(or return on asset) excess interest(or rate of interest).

A Study on the Effects of Social Media Marketing of Language Schools on Brand Equity and Consumer Purchase Intent (어학원의 소셜 미디어 마케팅이 브랜드 자산과 소비자 구매 의도에 미치는 영향 연구)

  • Kim, Do-Hoon;Kim, Jong-Moo
    • Journal of Digital Convergence
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    • v.16 no.10
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    • pp.427-436
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    • 2018
  • Companies are now using SNS as an online marketing channel and increasingly using it for customer relationship management(CRM). Although companies are actively using social media for marketing, language study brands in South Korea are using social media marketing in widely different ways. Among various components of social media marketing activities, this study analyzed the effects of informativeness, content suitability, and recency of social media marketing on consumers from the perspectives of brand equity and purchase intent. In the results, components of social media marketing activities had significant effects on brand equity, in the order of recency, content suitability, and informativeness. Second, brand equity and consumer purchase intent had significant correlation. And having a child also influenced purchase intent. The results of this study can be used as basic data for research on social media marketing of language schools and propose a theoretical direction for future research in the field as there is little academic data related to the subject.

A Study on the Characteristics of Non-Fungible Token(NFT) and Application Plans from the Digital Records Perspective : Focused on Transferable Records (전자기록 관점에서 본 대체 불가능한 토큰(NFT) 특성 및 활용 방안 이전 및 거래 가능한 기록을 중심으로)

  • Won, Joo-hye;So, Hyeon-Gi;Oh, Hyo-Jung
    • The Korean Journal of Archival Studies
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    • no.73
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    • pp.47-79
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    • 2022
  • NFT is literally a 'non-fungible token', a digital file that records specific virtual assets on a blockchain. Events such as ownership of the asset and transaction history are recorded on the blockchain through the token transaction, so counterfeiting and falsification are impossible. Therefore, NFT is used as a tool that can uniquely represent a specific virtual asset. The main purpose of this paper is to examine the characteristics of NFT from a records management point of view and to find ways to use them, and focuses on digital records that have the characteristics of assets as digital works. For this purpose, we first examine the basic concept of NFT and the principle of ownership and proof of value as an asset for digital works. In addition, it was confirmed how the advantages of NFT were applied through NFT use cases in various fields, and in particular, areas related to audio-visual records such as art, music, sports, and fashion were focused on. Furthermore, by comparing the characteristics of digital records with those of NFT, factors applicable to electronic records were identified. Finally, the types of digital records that are expected to be effective in the application of NFT were identified, and the possibility of their use and discussion points for introduction in records management are presented.

저고도 대공방어 무기체계-균형유지의 필요성을 중심으로

  • Son, Seong-Yun
    • Defense and Technology
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    • no.3 s.229
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    • pp.80-91
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    • 1998
  • 오늘날 기동하는 장갑부대 및 기계화부대등 고가의 군사자산 보호는 제5의 위협으로 상정한바 있는 지상공격기(항공기, 유도미사일, 무인항공기 등)의 다양한 공격위협과 교전할 수 있는 전천후 방공능력이 절실히 요구되고 있기 때문에 서방 선진국은 저고도용 지대공 미사일(스팅어, 스타버스트, 미스트랄, RBS-70, 이글라 등)개발과 단일 장갑 차량에 "복합 방공무기체계"를 경쟁적으로 개발 및 운용하고, 중단거리 기동 방공체계를 연구 개발중이다. 특히 고도로 유동적인 장차전의 전장환경에서 적은 최신 무기로 공중침투 공격을 감행할 것으로 예상된다. 따라서 이 글에서는 선진국의 "저고도 대공방어 무기체계"를 고찰하고자 한다.

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A Platform Design Study of Intelligent Program Management Information System (iPMIS) (지능형 종합사업관리 시스템 플랫폼 디자인 방안에 관한 연구)

  • Yeom, Ji-Woong;Kim, Ju-Hyung;Ahn, Byung-Ju;Kim, Jae-Jun
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2008.11a
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    • pp.716-719
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    • 2008
  • Yongsan International business Center, Incheon Songdo City, Roppongihill sand Midtown, including the most of latest internal and external construction projects become larger and more complicated than before. Mega project is one of most complicated project type as public and private sectors involve and the space will be construed in all directions i.e. horizontal, vertical, underground and ground. Therefore mega projects need a new program management information system to start the project's success. So this paper proposes a platform design study to intelligent program management information systems to mange mega projects.

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A comparison study on price discount of bi-national product (복합원산지제품의 가격할인에 대한 비교연구)

  • Lee, Jiwon;Jin, Sungmin;Kang, Inwon
    • International Commerce and Information Review
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    • v.18 no.2
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    • pp.169-194
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    • 2016
  • This study aims to explain the cause of price differences of bi-national products based on consumer response of product type, distribution channel, and consumer nationality, respectively. Specifically this study investigated whether price discount and distribution channel affect consumer evaluation by luxury and non-luxury product type. In the case of bi-national product toward the non-luxury, price discount had positive influence on preference, regardless of distribution channel. By revealing the influence of price discount on bi-national products on consumer response of product type and distribution channel respectively, the study suggests meaningful implications for the strategic management of bi-national products.

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Study on Improving the information protection level by Hybrid Evaluation Item Pool(Hybrid-EIP) (복합평가항목Pool을 이용한 정보보호 수준향상 방안에 관한 연구)

  • Jo, Young-Taik;Lee, Hee-Jo
    • Proceedings of the Korea Information Processing Society Conference
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    • 2013.11a
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    • pp.650-653
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    • 2013
  • IT기술의 발전과 인터넷의 끊임없는 확장은 정보유출과 같은 보안사고의 발생 빈도를 꾸준하게 증가 시키고 있다. 더불어 경제적 사회적 손실이 함께 증가됨에 따라 이를 예방하기 위한 목적으로 전세계 많은 기업과 국가기관에서 정보보호를 위한 법 제도를 제정하거나 강화하여 개정 하고 있다. 하지만, 국내 200만여 개 달하는 기업과 공공기관들 중에 극히 일부를 제외한 대부분은 관련 법 제도에 명시한 의무대상에 포함되지 않는다. 즉, 대부분의 기업이나 기관에서는 정보보호의 공백이 발생할 수 있다는 반증인 것이다. 따라서 본 연구에서는 이처럼 국가차원의 정보보호 공백이 될 수 있는 국내 대부분의 기업과 기관들을 대상으로 하여 조직에서 보유한 정보자산들에 대해 자가 정보보호수준을 진단하기 위한 방안으로 제시하는 복합평가항목Pool을 이용한 정보보호 수준진단 모델을 활용하여 비용절감 및 시간효율개선과 함께 정보보호 수준을 향상시키고자 한다.

The relationship between positive psychological capital and entrepreneurial intention among middle-aged and elderly individuals: Mediation of Risk Sensitivity and Moderating Effects of Asset Status (중·고령자의 긍정심리자본이 창업의지에 미치는 영향: 위험 감수성의 매개 및 자산상태의 조절 효과)

  • Choi, Ju-Choel
    • Journal of the Korea Convergence Society
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    • v.11 no.4
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    • pp.233-245
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    • 2020
  • This study aims to investigate the relationship between positive psychological capital and entrepreneurial intention among middle-aged and elderly individuals who are interested in starting their own business by focusing on the mediating effect of risk sensitivity and the moderating effect of asset status. To accomplish the study's objective, a questionnaire was administered to approximately 250 middle-aged and elderly people working in Seoul from December 1 to December 31, 2019. Collected data were analyzed using SPSS 26.0. Specifically, frequency analysis and descriptive statistics were conducted, and reliability of the constructs was assessed. Factor analysis was used to measure the goodness of fit of the model developed. Finally, a structural equation model was established, and analysis was conducted on the test of the hypotheses about the mediating, moderating, and adjusting effects using the AMOS statistical package. The results revealed that positive psychological capital had a positive impact on risk sensitivity, and the path analysis of self-efficacy and entrepreneurial intention as well as resilience and entrepreneurial intention showed results of 0.042 and 0.026, respectively, supporting mediating effects. In the causal relationship between positive psychological capital and entrepreneurial intention, asset status acted as a moderator given that the chi square difference between the models was 7.096. Thus, the findings provide implications for comprehensive training programs to boost positive psychological capital and asset status in middle-aged and elderly individuals who are preparing to establish their own business. Further studies are needed to cover broader geographic areas and compare/analyze other variables associated with business startups.

An Empirical Analysis about the usefulness of Internal Control Information on Corporate Soundness Assessment (기업건전성평가에 미치는 내부통제정보의 유용성에 관한 실증분석 연구)

  • Yoo, Kil-Hyun;Kim, Dae-Lyong
    • Journal of Digital Convergence
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    • v.14 no.8
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    • pp.163-175
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    • 2016
  • The purpose of this study is to provide an efficient internal control system formation incentives for company and to confirm empirically usefulness of the internal accounting control system for financial institutions by analyzing whether the internal control vulnerabilities of companies related significantly to the classification and assessment of soundness of financial institutions. Empirical analysis covered KOSPI, KOSDAQ listed companies and unlisted companies with more than 100 billion won of assets which have trading performance with "K" financial institution from 2008 until 2013. Whereas non-internal control vulnerability reporting companies by the internal control of financial reporting received average credit rating of BBB on average, reporting companies received CCC rating. And statistically significantly, non-reporting companies are classified as "normal" and reporting companies are classified as "precautionary loan" when it comes to asset quality classification rating. Therefore, reported information of internal control vulnerability reduced the credibility of the financial data, which causes low credit ratings for companies and suggests financial institutions save additional allowance for asset insolvency prevention and require high interest rates. It is a major contribution of this study that vulnerability reporting of internal control in accordance with the internal control of financial reporting can be used as information significant for the evaluation of financial institutions on corporate soundness.

A Study on the Application Method of Facility Classification System for the Development of Asset Management System for Power Generation Structures (발전구조물의 자산관리 시스템 구축을 위한 시설물분류체계 활용방안에 관한 연구)

  • Jeon, Seokhyeon;Jeong, Jeongsik;Ahn, Jinhee;Kim, Changhak
    • Korean Journal of Construction Engineering and Management
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    • v.20 no.2
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    • pp.113-118
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    • 2019
  • Recently, the maintenance concept of infrastructure has been changed from the stability management of the structure determined by the safety inspection of the existing facilities to the asset management related to evaluating and managing the performance of the facilities. For management of the property of the facilities, it is necessary to efficiently classify their information for the maintenance and service level of the facilities and to manage them. In the case of power plant facility, especially, it is a complex structure, which is constructed in a various component and detail. In this study, therefore, the components of power plant facility were classified into facilities, spaces, parts, and elements considering the type of integrated construction classification system in Korea. To reflect the deterioration rate of the facility in accordance with environmental conditions such as airborne salt and humidity etc., it was classified by adding direction, interior, and exterior condition of each component not to be considered in the existing classification system for its effective and systematic maintenance, since it is generally located in the coastal area due to the operation of the power generation structure. The classification system developed in this study can be used as fundamental data for development of the computer system for asset management of power plant facility.