• 한국노년학
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• v.36 no.3
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• pp.809-826
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• 2016

This study analyzed private pension dependency of Korea and U.S. households using the most recent dataset of two countries. For this purpose, 2013 Korean Retirement and Income Study(KReIS) of national pension research institute in Korea and 2013 SCF(Survey of Consumer Finances) of FRB in U.S. were used. The private pension dependency was defined as the proportion of private pension wealth among total financial wealth in each household and tobit model was used to investigate determinants of private pension dependency of the two countries. After controlling for other factors, household income and net worth, age, educational attainment, and health status of householder were crucial determinants of private pension dependency for both countries. Householder's age, educational attainment, and health tend to increase the private pension dependency in Korea and U.S. However, household income and net worth affected the private pension dependency opposite direction. The private pension dependency increased with high level of income and net worth in Korea, while it decreased with high level of income and net worth in U.S. Results of this study provide useful implications for future pension system and policy in Korea.

• Proceedings of the Korea Information Processing Society Conference
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• 2012.04a
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• pp.1369-1372
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• 2012

공공시설 자산관리는 새로운 시설물 유지보수 개념으로 유지관리체계를 넘어 자산의 가치를 높이는 관리체계이다. 이 연구의 목적은 도로 및 교량 같은 공공시설에 자산관리체계를 지원하는 정보시스템을 구축하는데 필수적인 자산의 가치와 가치비용을 평가하는 방법을 개발하는 것이다. 따라서 자산가치를 자산평가 척도인 LoS(Level of Service)를 바탕으로 금전적인 값어치로 공학적 관점에서 계산하는 이론적 방법을 연구하였다. 가치개념을 정립하기 위해 성능은 LoS를 적용하였고, 비용은 유지관리를 위한 직접 투입비용을 적용하였다. 연구목적상 기존 연구결과인 자산비용과 가치비용의 개념을 적용하였으며 합리적인 시설물의 가치비용을 추정하기 위해 추가적으로 자산의 규모, 시설물의 현재 상태, 투입예산의 효과, 시설물의 중요도를 고려하도록 제안하였다. 제안한 자산비용을 바탕으로 하는 가치비용이 최대가 되는 유지관리대안을 선정한다면 최적의 시나리오가 될 것이다.

• 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.

• Journal of the Korean Home Economics Association
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• v.43 no.1 s.203
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• pp.85-103
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• 2005

This study attemped to analyze the financial stati of single households. The financial stati of single households were analyzed using the income and expense stati, balance sheet status and selected financial ratios as components. The data of 757 single household's from the 1998 Korean Household Panel Study were utilized. The major findings are summarized as follows; 1. Male single households had higher income and expense stati than those of females but lower holdings of other asset with the exception of liquid assets. Single elderly households had the highest holdings of both real assets and debt. 2. Usually single households were retained more short-term than long-term liquid assets. The debt burden ability in using net assets was the lowest of all assets. To accumulate capital those in single household were more likely to have savings than investment assets.

• Korean Journal of Construction Engineering and Management
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• v.14 no.3
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• pp.22-32
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• 2013

Generally, asset management procedure consists of exact information collection, decision of service level, analysis of aspiration level, analysis of financial condition and available budget, preparation of asset management plan, and value of modified asset. In this study, for the risk-based asset management, condition assessment and performance measuring, assessment of failure modes and risks, evaluation/selection of treatment options, and implementation of optimum solution are additionally included. For this, bridge inventory and performance measure considering risks are classified and method of quantitative/qualitative performance measure is suggested. Also, evaluation method of risk analysis for bridge asset management is suggested and basic research is carried out for applicable method of risk-based asset management. Using suggested risk procedure and method of risk-based bridge service level evaluation, it is possible to perform resonable asset management. Moreover, it is concluded that the proposed applicable method of risk-based asset management will provide a solution to contribute the development of systematical asset management for optimal decision making and prototype asset management system.

• Journal of the Korean Society for Railway
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• v.18 no.1
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• pp.81-86
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• 2015

Assets are an essential part of a railway financial position and income state. The Railway industry, SOC, has characteristics of possessing vast tangible assets and incurring vast asset-related-costs. For higher liquidity and profitability, the railway industry need more active asset management. Since 2011, IFRS has its changed accounting method for tangible assets, this has subsequently affected asset management. As the railway industry has a high portion of tangible assets, the accounting method for tangible assets is very important. This paper analyzes the newly adopted accounting method for tangible assets and proposes LCC for effective asset management.

• The Journal of the Convergence on Culture Technology
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• v.4 no.1
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• pp.219-224
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• 2018

Financial Assets have various characteristics, the benefits from which create demands for the financial assets. Based on the financial benefits, this article analyzes the influential factors on Korean households' financial portfolios. Provided that profitability and safety remain constant, it shows that individuals' most preferred characteristics have a significant impact on their selection of financial assets. Main demographic variables and financial status can also be considered to be influential factors according to the financial asset categories. Additionally, a further study on the substitution between financial assets would be helpful for developing new financial instruments.

• Journal of Industrial Convergence
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• v.20 no.5
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• pp.77-82
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• 2022

Evaluating methods for software asset have been made based on subjective evaluation criteria. In this study, we try to evaluate the usability of complex assets obtained from the previous measurement of the complexity of the asset management system. The evaluation used a scale provided by measuring logical complexity to measure the complexity of the asset, and evaluated the relationship with the usability of the software asset by measuring the index related to reusability. Therefore, it can be seen that HVs maintain a constant ratio according to the composition of various assets for the two types of assets and maintain the applied consistency. Therefore, it can be determined that an asset optimized in terms of usability can be applied consistently in the architectural design process while securing as much diversity as possible.

• Proceedings of the Korea Information Processing Society Conference
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• 2008.11a
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• pp.590-592
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• 2008

정부와 시설물유지관리 기관에서는 공공시설의 안전성 확보와 유지관리 업무의 생산성 향상을 위해 다양한 시설물유지관리시스템을 구축하여 운영중에 있으나 대응적 유지보수 체계의 한계로 인하여 합리적인 예산수립을 위한 최적의 의사결정을 하기가 어려운 실정이다. 이러한 이유로 유지관리의 효율성 증대 및 예산 절약을 위해 공공시설에 예방적 개념의 자산관리체계를 도입해야 한다는 요구가 증대되고 있다. 자산관리는 시설물의 최적화된 관리를 위한 경영전략으로 시설물 상태에 대한 공학적, 해석적 분석을 넘어 대상물을 자산으로 인식·평가하고 가치유지 및 향상을 목표로 하며 동시에 사용자의 최대만족을 얻기 위한 전략이다. 국내에서는 이러한 시대적인 요구에 따라 자산관리에 대한 연구가 진행 중이며 본 논문에서는 자산관리정보시스템을 개발하기 위한 해외 사례조사를 통해 시스템 핵심 기능을 도출하고 이를 통해 데이터 항목 분류방안을 제시하였다.

• KOREAN POULTRY JOURNAL
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• v.41 no.7
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• pp.98-101
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• 2009

경영분석이란 기업이나 농장의 대차대조표와 손익계산서를 바탕으로 재무상태와 경영성적의 정도를 판단하는 기술(기법)이다. 최초의 경영분석은 은행가들이 돈을 빌려간 사람의 신용상태 또는 상환능력을 파악하기 위하여 시작하였지만 오늘날에는 재무분석 뿐만 아니라 제품, 영업, 판매, 조직, 업무, 지원 모든 분야에서 경영분석이 이루어지고 있다. 대차대조표 등 재무제표를 자료로 하여 자산구성, 자본구성, 자산과 자본의 상호관계를 분석하여 경영에 투하된 자본이 어떻게 운용되는가, 그 자본의 원천은 어디에서 얻게 되었는가를 규명하는 분석이 있다. 경영분석은 다시 두 가지로 구분되는 바, 시간을 정해두고 대차대조표를 자료로 하여 일정한 시점에서의 각종 지표를 비교하는 정태(靜態)분석과 손익계산서 등을 자료로 하여 일정 기간 동안의 수익성을 파악하는 것을 동태(動態)분석이 그것이다.