• Title/Summary/Keyword: Asset Quality

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A Systematic Process for Designing Core Asset in Product Line Engineering (프로덕트라인 공학에서의 체계적인 핵심 자산 설계 프로세스)

  • La, Hyun-Jung;Kim, Soo-Dong
    • Journal of KIISE:Software and Applications
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    • v.33 no.10
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    • pp.896-914
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    • 2006
  • Product line engineering (PLE) is one of the most recent and emerging reuse approaches in software engineering. Core asset, which is a reusable unit of PLE, is shared by several members in a product line (PL). So, developing a well-defined core asset is a prerequisite to increase productivity and time-to-market. Existing PLE methodologies emphasize the importance of core asset but mainly focus on analyzing core asset. And, several processes for designing core asset do not fully cover all elements of core asset which is from product line architecture (PLA) to decision model and need to augment systematic process, detailed instructions, and templates of artifacts. These problems result in difficulty with designing core asset and applying PLE. In this paper, we present an overall process and templates of artifacts to design core assets. And, we apply proposed process to a case study in order to show its applicability. With the proposed process, detailed instructions, and templates of artifacts, we believe that we can more systematically and more easily design high-quality core assets and we fully cover product line architecture, component, and decision model when designing a core asset.

Application and Data Architecture Design for A Pavement Asset Management System based on the Level of Service (서비스수준에 기반한 도로포장자산관리시스템의 응용 및 데이터 아키텍처 설계)

  • Choi, Won-Sik;Lim, Jong-Tae
    • The Journal of the Korea Contents Association
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    • v.11 no.12
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    • pp.919-930
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    • 2011
  • National highway is one of the social infrastructures that continue to be managed in order to serve their full functions. The national highway has been managed by the Pavement Management System (PMS) until now. The PMS manages the highway as a way of facility maintenance and maximizes the service life of the highway with minimum cost. The cost is evaluated mainly with a facility manager's perspective based on engineering judgment. People's needs of quality of life have been increased as their income level is rising and naturally the opinion of citizen as a taxpayer plays an important role in determining national policy. Therefore, the contentment of a user's perspective was the starting point of addressing these needs. The Level of Service began to be used as a measure for the evaluation of the user's perspective. In this thesis we would like to design an application and a data architecture for a pavement asset management system and to show how it meets the requirements of KTAM-40 Systems.

The Effects of Tangible Asset Revaluation on the Market Prices (유형자산 재평가기업의 회계정보 가치관련성)

  • Kim, Dong-Heon
    • Management & Information Systems Review
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    • v.29 no.4
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    • pp.1-22
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    • 2010
  • There have been arguments in Korea that fair value accounting system improves quality of accounting information through the asset revaluation. These arguments are based on the fact that investors prefer fair value to cost value information. Others argue that cost principles may offer more proper information to the investors because financial statements applied the cost principles are more objective and thus more reliable. Prior researches focused mainly on the motives of asset revaluation but I examined the effects of the tangible asset revaluation on the stock prices. The empirical findings indicate that : (1) the gains on the tangible asset revaluation are positively correlated with the stock prices; (2) the net book values applied the cost principles explain stock prices better than the net book values applied fair values. My findings suggest that the gains on the tangible asset revaluation constitute a part of the firms' values but the accounting informations measured fair value are not always useful to the investors in the capital market.

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How Have Indian Banks Adjusted Their Capital Ratios to Meet the Regulatory Requirements? An Empirical Analysis

  • NAVAS, Jalaludeen;DHANAVANTHAN, Periyasamy;LAZAR, Daniel
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.11
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    • pp.1113-1122
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    • 2020
  • The purpose of this study is to examine how the Indian banks have adjusted their risk-based capital ratios during 2009-2018 to meet the regulatory requirements. Banks can, in principle, increase their risk-based regulatory capital ratio, either by increasing their levels of regulatory capital or by shrinking their risk-weighted assets by adjusting asset growth or risk in the portfolio. We investigate banks' capital behavior by decomposing the change in the capital ratio into the contribution of its components and analyzing their variance across regulatory regimes and banks' ownerships. We further investigate how each component of the capital ratio is adjusted by the banks by breaking down them into balance sheet items. We find that the banks' capital behavior significantly differed between public and private sector banks and between the two regulatory regimes. During Basel II, banks, in general, followed a strategy of aggressive asset growth with increased risk-taking. The decline in the CRAR because of such an expansionary strategy was adjusted by augmenting additional capital. However, during Basel III, due to higher capital requirements, both in terms of quantity and quality, banks followed a strategy of cutting back their asset growth and reducing the risk in their portfolio to maintain their CRAR.

Measure of the loss resulting from the threat in the University (대학교를 대상으로 한 위협에 따른 손실의 수치화)

  • 이현숙;변진욱;기주희;이동훈;임종인;박영우;윤재석
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.12 no.4
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    • pp.3-14
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    • 2002
  • In this paper we classify the possible threat and introduce the method that measures the loss resulted from the threat in the university. This is the method that the amount of the loss minimized in the case of the same quality in damage as establish a economical prediction model. The method of measuring the loss is as follows. First, asset should be clearly identified and valued. Second, threats which may result in harm to asset should be classified. Third, vulnerabilities which is weaknesses associated with asset should be analyzed. Fourth, measure the value of the loss. we explain the valued method by the example.

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.

Quality of Life of Korean Farm Households Across Residential Areas (거주지대에 따른 농가의 생활의 질에 관한 연구 - 생활수준 및 생활만족수준을 중심으로 -)

  • 김인숙
    • Korean Journal of Rural Living Science
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    • v.6 no.1
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    • pp.55-64
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    • 1995
  • This study attempts to measure Quality of Life (QOL) of Korean farm households and examine the impacts of explanatory variables on QOL across residential areas. The data from 760 farm housewives were analyzed using means, Pearson's correlation, regression, one-way ANOVA, and Duncan's multiple range tests. The major findings of this study can be summarized as follows : 1. The general level of QOL of farm households was low. More specifically, among the three subcategories of QOL, the non for satisfaction in community life (SCL) was the highest and the score for satisfaction in home life (SHL) was the lowest. The score for the level of living in home life (LLHL) and SCL were high in the urban area and the score for the SHL was low in the mountainous area. 2. The significantly influenced variables fur the three subcategories of QOL were different in each residential areas. But it was common that the LLHL in the four residential areas was significantly determined by monetary asset and home management ability and the SHL was significantly determined by monetary asset in the three residential areas except the mountainous area.

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The Relationship among Justice Recognition, Brand Asset Value, Trust, Relation Commitment and Long-Term Orientation (B2B 거래에서 공정성 인식, 브랜드자산 가치, 신뢰, 관계몰입과 장기지향성의 관계)

  • Yim, Duk-Soon
    • Journal of Distribution Science
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    • v.15 no.1
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    • pp.95-104
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    • 2017
  • Purpose - This study focuses on long-term orientation that can lead long-term partnership. A long-term orientation needs a trust and relation commitment between company. So in this study, the researcher conducts a dependent variable as a justice recognition and brand asset value to research model to find out casual relationship among quoted factors. Research design, data, and methodology - The focus of this study was employees who work in a liquor distribution company to figure out factors that effect on long-term relationship in b2b transaction. The development of the research model is based on the literature of the preceding research analysis of justice recognition, brand asset value, trust, relation commitment and long-term orientation. This study have constructs that defined operationally by previous studies, research model design that to figuring casual relationships among the quoted factors. From 2016 Sep. 1st to Oct. 30th, a questionnaire survey was conducted targeting employees who work in liquor distribution company. 176 survey data were used for empirical analysis to prove the research hypotheses. Results - The main results of this study's empirical methodology were as follows. First, procedural justice and interactive justice has a positive significant effect on trust and relation commitment. Also brand image, brand awareness and perceived quality has a positive significant effect on trust and relation commitment. Second, trust and relation commitment has a positive significant effect on long-term orientation. Every hypothesis adopted as the researcher designed for empirical study. Conclusions - Based on empirical results, this study confirmed that trust and relation commitment has empirical relationship with long-term orientation. Based on the analysis, the researcher provided managerial implication by setting 2 way path for making long-term orientation with business company. First path is procedural justice to relation commitment. It contains that procedural justice recognised while business transaction execution, consideration intension and relation development will happen in b2b. Second path is perceived quality to trust. It contains that the perceived quality recognised while business transaction execution, trust will increase rapidly. So when a business company wants to make a partnership, they have to consider procedural justice and perceived quality to make a long-term relationship.

A Method for Instantiating Product Line Architecture using Formal Specifications (정형 명세를 이용한 제품계열 아키텍처의 인스턴스화 기법)

  • Shin, Suk-Kyung;Her, Jin-Sun;Kim, Soo-Dong
    • Journal of KIISE:Software and Applications
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    • v.33 no.12
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    • pp.1008-1021
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    • 2006
  • Product line engineering(PLE) is one of the recent and effective reuse approaches that enables developing a number of applications by instantiating a core asset. Elements of a core asset are product line architecture(PLA), component, and decision model. Among these elements, PLA is the key element since it defines the overall structure of the core asset. Although numerous PLE methodologies have been introduced, it is still unclear what should be the elements of a PLA and how to systematically instantiate it for specific applications. Formal specifications can play a key role in defining detailed and precise instantiation process. In this paper, we first present a meta model of PLA and show how to specify PLA in a formal language, Object-Z. Then, we propose instantiation rules using formal specification and those rules precisely define constraints for instantiating PLA. By applying the proposed formal specification, we believe PLA instantiation can be carried out precisely and correctly, yielding high quality software development.

Study on Establishing Essential Framework for Importing Asset Management System of National Road (일반국도 자산관리시스템 도입을 위한 기본체계 구축에 관한 연구)

  • Park, Hyosung;Lee, Soohyng
    • Journal of the Society of Disaster Information
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    • v.10 no.2
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    • pp.320-334
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    • 2014
  • The government policy had placed new construction as the kernel of the investment in the road department. This had been shifted, however, since the government's budget of the road department reached its peak in 2000, new construction had came to a downsizing phase while the maintenance increased gradually. Considering this recent trend, the necessity of a new paradigm in the road policy had came to a fore, in order to prove the justification of increase in the maintenance budget as well as successfully fulfill the user's needs in the service quality. The developed countries that had intensively constructed social infrastructure in 1950-60s are enjoying a great achievement by applying the asset management concept in coping with the deterioration of the public facilities. This research suggests the basic framework in establishing "Korean Road Asset Management System" designed to efficiently manage the national road. The main feature of this system is to absorb economic analysis course into the current pavement management system, in order to form not only long-lasting but also preventive road management policy.