• Proceedings of the Korean Information Science Society Conference
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• 2000.04b
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• pp.717-719
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• 2000

본 논문에서는 기업 구성원들이 지식경영을 실천하는데 필수적인, 지식에 대한 가치평가 방법론을 제시한다. 평가기준은 정보공학과 활동기준 원가계산의 응용으로 얻었다. 정보공학적 측면에서는, 지적활동에 기업의 사명, 비전 경영목표 및 경영전략이 미치는 영향을 경영전략적 모형을 통하여, 그 활동의 전략적 가치를 평가한다. 또한 활동에 대한 재무적 가치측정은 투입된 자원과 활동에 소모되는 비용을 활동기준 원가계산을 응용하여 산출한다. 이를 통해 기업 내 활동에 결부된 지적자산의 전략경영적인 가치를 평가할 모형을 제시하였다.

• The KIPS Transactions:PartC
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• v.10C no.6
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• pp.815-824
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• 2003

Many organizations operate security systems and manage them using the intergrated secutity management (ISM) dechnology to secyre their network environment effectively. But current ISM is passive and behaves post-event manner. To reduce cost and resource for managing security and to remove possbility of succeeding in attacks by intruder, the perventive security management technology is required. In this paper, we propose PRISM model that performs preventative security management with evaluating the security level of host or network and the sensitivity level of information asset from potential risks before security incidents occur. The PRISM can give concrete and effective security management in managing the current complex networks.

• Journal of the Korea Convergence Society
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• v.12 no.12
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• pp.223-233
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• 2021

MyData industry became possible with the revision of the three data-related bills on August 2020, and from February 2021, each individual can make MyData financial service through the app provided by MyData providers. In this study, in order to understand the user experience trend of MyData-based financial asset management apps in the user-centered financial service era, the usability evaluation of 11 apps from 8 MyData providers was conducted for 300 adults, then average value comparison, radial graph analysis, and heatmap analysis were conducted. In app design preference, asset list type was the most preferred type, followed by asset comparison·list type. As for the expected perception of the future benefits that can be enjoyed through My Data, 'diversification of convenient services' was the highest at 45.3%, and as a negative factor felt by users, personal information-related factors were the highest at 71.4%. The results of this study can be used as basic data for the development and improvement of user interfaces for MyData platforms.

• Proceedings of the Korea Contents Association Conference
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• 2011.05a
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• pp.469-470
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• 2011

국도는 사회간접자본 중 하나로서 지속적으로 관리되어야 그 기능을 발휘할 수 있는 국가의 중요한 자산이다. 지금까지는 국도를 포장관리시스템이라는 체계로 관리하여왔다. 이 포장관리시스템은 시설물유지관리차원에서 사회기반시설을 관리하는 것으로서 주로 관리자 관점에서 공학적 판단을 기준으로 최소의 비용으로 공용수명을 최대화하는 모델이다. 그러나 경제발전으로 국민의 소득수준이 올라감에 따라 기본적인 욕구가 해결되어 이제는 납세자로서 국민의 동의는 국가의 정책을 결정하는데 중요한 변수로 작용하기 시작했다. 따라서 사용자 관점의 평가는 이러한 요구의 수준을 측정할 수 있는 중요한 척도가 되었으며 이에 기반한 LoS(Level of Service, 서비스 수준)라는 지수를 시설물 자산관리에 활용하려는 여러 가지 시도가 있다. 이 논문에서는 기존 국도포장관리시스템의 정보모델과 KTAM-40(Korea Total Asset Management-40)이라는 자산관리 정보모델을 비교하여 LoS의 필요성과 도로포장자산관리에서 LoS가 사용자 관점을 반영하는 방식을 조명해 이의 장점을 밝히고자 한다.

• Venture DIGEST
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• s.19
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• pp.9-9
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• 2003

기업가치 평가에 있어 전통적인 접근 방법은 크게 세가지 접근방법으로 대별되는데 자산가치접근방법(Asset-Based Approach), 수익가치접근방법(Income-Based Approach), 시장가치접근방법(Market Comparable Transactions Approach)으로 구분된다.

• 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.

• The KIPS Transactions:PartD
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• v.13D no.1 s.104
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• pp.51-60
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• 2006

Product Line Engineering(PLE) is an effective software development technique which produces applications using core assets. Because of reusing the core assets, PLE can save cost for developing products in a domain but increase reusability. There are about ten PLE methodologies available, but there are not yet common agreements on PLE process and artifacts. This makes developers harder to choose a methodology and to apply it in practice. A comprehensive technical evaluation and comparison on existing PLE methodologies would be essential for practitioners. In this paper, we present a technical assessment of representative PLE methodologies; FAST, SEI SPL, PuLSE, Bosch's PL proceis, FOPLE, ESAPS, KobrA/PoLITe, Alexandria, COPA, QADA. They are compared in the criteria of process, artifacts, instructions, and special features. And we identify common or variable elements between methodologies and confirm elements to be improved in each PLE methodology. The assessment result would be well utilized in defining a practical methodology for PLE projects and in choosing an appropriate methodology among available ones.

• Journal of Korean Society of Forest Science
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• v.96 no.6
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• pp.724-729
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• 2007

Due to the low productivity in timber harvesting, economic values of forest resources have been rarely validated in Korea. Since the Korea Forest Service provided a statistic of the timber assets for the survey of the 4th National Accounting (1998), no more statistics or measurements have been provided. Further, it becomes an issue that there is no clear standard to classify timber assets into produced or non-produced assets. In this research, we intended to provide a reasonable standard that enables one to classify timber assets either in produced or non-produced assets. For this purpose, articles in the '1993 System of National Accounts (SNA)', which presented definitions and scopes of biological assets, were scanned. The articles related to timber assets in the Korean version of SNA were compared with those in the original version of SNA that were proposed by UN. The results show that the Korean version of SNA seems to have much emphasis on natural occurrence or plantation for the classification standard, while its original version rather focus on the existence of direct control, responsibility, and management by institutional units. According to the original version of SNA, naturally occurring assets, which were basically classified into non-produced assets, were treated as being cultivated and classified into the produced asset when they (or their growth) were under the direct control, responsibility, and management of institutional units. Therefore, a guidance was presented to renew the Korean version of SNA and to innovate the classification standards for timber assets.

• KIPS Transactions on Computer and Communication Systems
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• v.11 no.8
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• pp.249-258
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• 2022

Since the advent of Bitcoin, various virtual assets have been actively traded through virtual asset services of virtual asset exchanges. Recently, security accidents have frequently occurred in virtual asset exchanges, so the government is obligated to obtain information security management system (ISMS) certification to strengthen information protection of virtual asset exchanges, and 56 additional specialized items have been established. In this paper, we compared the domain importance of ISMS and CryptoCurrency Security Standard (CCSS) which is a set of requirements for all information systems that make use of cryptocurrencies, and analyzed the results after mapping them to gain insight into the characteristics of each certification system. Improvements for 4 items of High Level were derived by classifying the priorities for improvement items into 3 stages: High, Medium, and Low. These results can provide priority for virtual asset and information system security, support method and systematic decision-making on improvement of certified items, and contribute to vitalization of virtual asset transactions by enhancing the reliability and safety of virtual asset services.

• The Korean Journal of Financial Management
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• v.25 no.2
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• pp.137-164
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• 2008

This paper examines the operating performance of firms that for a four-year period, held more than 15% of their assets in cash and cash equivalents. During next four years, operating performance of firms maintaining high cash persistently is greater than the performance of firms matched by size and industry or firms adopting transitory high cash policy. Furthermore, the effect of persistent cash holdings on operating performance depends on the ownership structure and the level of information asymmetry. Foreign investors deteriorate the operating performance of high cash firms, suggesting that potential M&A and the pressure of excessive dividend reduce the usefulness of cash. The level of information asymmetry enhances the operating performance for the firms adopting persistent high cash policy. It suggests that cash holdings reduce the costly external financing and underinvestment problem for firms with high information asymmetry.