• Journal of the Korea Institute of Information Security & Cryptology
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• v.29 no.4
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• pp.877-884
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• 2019

As technology advances, equipment installed in Nuclear facilities are changing from analog system to digital system. Nuclear facilities have been exposed to cyber threats as the proportion of computers and digital systems increases. As a result, interest in cyber security has increased and there has been a need to protect the system from cyber attacks. KINAC presented 101 cyber security controls for critical digital asset. However, this is a general measure that does not take into account the characteristics of digital assets. Applying all cyber security controls to critical digital assets is a heavy task and can be lower efficient. In this paper, we propose an effective cyber security controls by identifying the characteristics of critical digital assets and presenting proper security measures.

• Journal of the Korean Institute of Rural Architecture
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• v.21 no.3
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• pp.25-32
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• 2019

This study is to derive the types of displacement and damage that occur in wooden architecture cultural assets. Although the wooden architectural cultural assets are being repaired through continuous maintenance, secondary problems frequently occur. This is because the root cause of the problem has yet to be solved. The types of displacement and damage that occur in the wooden architecture cultural asset are classified into three parts: the foundation section, the gagu section, and the roof section. In turn, the three main factors that lead to displacement and damages are the structures' load impact, the durability deterioration, and the imbalance. Load impact is a phenomenon in which the member is subjected to a load that causes deformation or cracks. Durability decline is a natural phenomenon that reduces the performance of lumber as a result of check shake, termite damage, and decay. The imbalance is a condition in which the lumber is twisted and the force balance is lost, due to either drying shrinkage or displacement of the gagu section.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2014.05a
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• pp.367-369
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• 2014

Digital data are mostly comprised of unstructured data such as text file, office file, image file, video file, and drawing file. The recent digital data being generated and used within enterprise are sharply increasing in quantity. Those digital data are becoming significant as digital assets, but the value of digital assets is not properly evaluated. Accordingly, this study will present a model to evaluate the value of unstructured data as digital assets within enterprise and will also present a differentiated management plan for unstructured data as assets.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.295-304
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• 2021

This study aims to identify and analyze the impact of internal factors on business efficiency of steel firms in Vietnam. The article uses data collected from the financial statements of 26 steel firms operating in Vietnam between 2012 and 2019. With the application of E-view software in quantitative analysis to build regression models on the table data (panel data), and the study has built a regression model identifying the relationship and impact level of internal factors affecting business efficiency of steel firms in Vietnam. In the study, the dependent variable is business efficiency, determined by the profit after tax on the firm's assets. The independent variables are firm size, growth rate, capital structure, ratio of long-term assets, receivables management, and solvency. The research results show that the four factors of firm size, growth rate of assets, receivables management, and solvency have a positive impact on business efficiency, while two factors including capital structure and ratio of long-term assets do not affect business efficiency of enterprises. The results of this article are very useful for corporate executives in general and for financial managers in particular, helping managers make the right financial decisions for the company to promote business efficiency of the company.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.469-476
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• 2021

This study aims to examine and measure the impact of capital structure on the profitability of companies in emerging markets. The research sample includes eighteen rubber companies listed on the Vietnam stock exchange from 2015-2019. After collecting the research data, it was imported into excel to calculate the criteria for the research model. By using Stata 16 software, the study selected a data processing model and evaluated the relevance of the regression analysis model. The research results show that the profitability of listed rubber companies in Vietnam (measured by return on equity (ROE) has a positive relationship with the debt-to-asset ratio but has a negative relationship with the long-term debt-to-asset ratio. The results also show a positive impact of firm size and revenue growth on profitability while liquidity and the ratio of tangible fixed assets to total assets do not affect significantly. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our study shows that the long-term debt-to-assets ratio has a negative effect on profitability while the debt-to-asset ratio has a positive effect. This is entirely consistent with the characteristics of long-term debt use in emerging markets.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.8
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• pp.71-80
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• 2022

This study aims to investigate the effects of fair value valuation of biological assets and bearer plants measured at historical cost on the cost of third-party capital. The study contributes to the agricultural sector and the International Accounting Standard - IAS 41, which has been modified to remove the requirement to apply fair value for bearer plants, one of the primary biological assets with no active market. For this, 182 companies from 39 countries were studied in the years 2020 and 2021, with information taken from the Thomson Reuters Eikon platform. The methodology involves regression by the ordinary least squares method based on the model of Daly and Skaife (2016). The results show that the biological asset at fair value does not influence the cost of debt and that the measurement of bearer plants at historical cost has no effect on the cost of debt. Fair value did not change the perceived cost of debt of the analyzed companies in the studied period, contrary to Daly and Skaife (2016). Finally, the cost of third-party capital can be influenced by other aspects related to profit quality, which were not examined in this paper, such as profit management.

• International conference on construction engineering and project management
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• 2009.05a
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• pp.380-387
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• 2009

In the past, many state Departments of Transportation (DOTs) in the U.S. managed their highway assets on a "worst first" basis and planned their highway projects in a tactical rather than strategic fashion. Due to increasingly tight highway budgets and recognition of long term benefits of asset management systems, the Federal Highway Administration (FHWA) has strongly pushed and encouraged state DOTs to implement asset management for managing their highway assets and highway projects. Currently, many DOTs have actively implemented and are in the process of applying this asset management concept for their highway infrastructure. However, different DOTs are developing different asset management systems because of their different organizational structures, data management structures, relationship with the legislature, and investment priorities. This study first identifies asset management indicators which are essential to successfully implementing asset management systems for State highway assets. The research team conducted a survey of asset management experts and reviewed the practices and policies of leading DOTs in asset management. Based on these indicators, this study develops an Asset Management Assessment Model (AM²) for different asset management systems. This model can be used by different DOTs to evaluate their current asset management systems and identify their strong areas and also their weak areas to improve in order to fully benefit from the advanced concept of asset management.

• Korean Journal of Social Welfare Studies
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• v.41 no.4
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• pp.395-424
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• 2010

Using in depth interviews with phenomenological method, we explored subjective meaning of a participant assets-building program for low-income families. The research participants are 6 families who consisted of 30 low-income and low-wealth families in participating asset-building program. Findings indicate that we can find out a criteria of classify among low-income families. That are single mom family, single father family and grandparent family, and normal family. It could be useful to evaluate the policy of assets-building.

• The Journal of Information Systems
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• v.33 no.1
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• pp.183-205
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• 2024

Purpose This study aims to identify the factors that form the social identity of metaverse community users and to investigate the processes that influence engagement behavior. Specifically, this study is to verify the structural relationship between socio-technical factors and social identity of metaverse community. Furthermore, we would figure out the role of psychological ownership and virtual assets in engagement of metaverse community members. Design/methodology/approach Hypotheses were derived through literature research and a survey was conducted for users of the metaverse community. 357 collected responses were analyzed for the structural equitation modeling(SEM) with AMOS 24.0. Findings As a result of the study, all of the proposed hypotheses were supported. As a result, it was found that technical and social perceptions of the metaverse community platform had a positive effect on social identity. Social identity affects the intention to engage in the metaverse community through psychological ownership, and its influence is reinforced by the perceived value of virtual assets.

• International Journal of Computer Science & Network Security
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• v.24 no.8
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• pp.43-53
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• 2024

Access control systems are used to control the access of people to assets. In practice, assets are either tangible (e.g. goods, cash, etc.) or data. In order to handle tangible assets, a person must physically access the space in which the assets are located (e.g. a room or a building). Access control systems for this case have been known since antiquity and are based either on mechanical locks or on certificates. In the middle of the 20th century, systems based on electromagnetic phenomena appeared. In the second half of the same century, the need to control access to data also arose. And since data can also be accessed via a computer network, it was necessary to control not only the access of persons to areas with data storage, but also to control the electronic communication of persons with these storage facilities. The different types of the above systems have developed separately and more or less independently. This paper provides an overview of the current status of different types of systems, showing that these systems are converging technologically based on the use of electronics, computing and computer communication. Furthermore, the terminology and architecture of these systems is expanded in the article to allow a unified description of these systems. The article also describes the most common types of access control system configurations.