• The Journal of Fisheries Business Administration
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• v.28 no.2
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• pp.1-18
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• 1997

The purpose of this study is to investigate empirically the characteristics of financial structure by using 76 fisheries corporations in Korea, and to suggest implications of the empirical results for government's financial policy for fisheries corporations. For the empirical test, we choose the following factors as the explanatory variables of cross-sectional regression analysis:firm-size(SIZE), collateral value of assets(TFATA), business risk(BRISK), growth(GROWTH), effective tax(ET), profitability(PROFIT). Two different debt ratios are used as dependent variables. One is defined as the ratio of total debt to total assets and the other is as that of long-term debt to total asset in terms of book value. The sample consists of 76 fisheries firms and sample period is 14 years from 1982 till 1995. From the results of cross-sectional regression analysis, the adjusted R$^2$values were high, 16∼79% and the overall F values indicated to be statistically significant. The results of cross sectional regression analysis show that the characteristics of financial structure fur fisheries corporations are as follows ; (1) Firm-size and collateral value of assets are the major factors of financial structure for fisheries corporations. That is, the larger firm-size the higher is debt ratio. This means that financial institutions conventionally lend more collateral loans with fixed assets like land, building rather than management capacities or credits. (2) To be consistent with a pecking-order theory, the higher is profitability the lower is debt ratio in fisheries corporations. (3) Corporations with high effective tax rate have lower financial leverage. Although the empirical results are inconsistent with traditional static trade-off theory, we think it would be attributed to government's various tax shelterings for fisheries which are likely to reduce tax shield effect of interests.

• Journal of Digital Convergence
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• v.15 no.11
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• pp.97-105
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• 2017

In this study, we investigate how organizational learning affects corporate performance through the medium of intangible assets. And based on the relationship, we tried to empirically analyze organizational learning and intangible assets typified by purpose. Although trianing on the business performance method affects positively on product / service improvement and market dominance expansion, training on the knowledge management method has a positive effect only on product / service improvement, Respectively. As a result of analyzing the mediating effects, it was found that the training on the business performance method was mediating only to the expansion of market dominance, and trianing on the knowledge management method and the cost of organizational learning was not mediated. Therefore, it is found that the operation of organizational learning and the acquisition of intangible assets are essential to improve corporate performance.

• Journal of KIISE:Software and Applications
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• v.32 no.4
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• pp.237-246
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• 2005

Product Line Engineering(PLE) is one of the technologies that develop applications economically reusing core assets. PLE consists of Framework Engineering(FE) and Application Engineering. Framework Engineering is to develop core assets that have common functionality shared by a set of family members. Application Engineering is to develop a specific application by instantiating the core assets. The PLE process increases reusability and efficiency because a specific application is developed by using core assets with less time and effort. Since definition of PLE artifacts and relationship between artifacts are not clear. developers have several troubles to make artifacts based on PLE process, are difficult to maintain consistency between artifacts, and do not use PLE process more practically. In this paper, we define meta-models of artifacts that are produced in PLE activities of PLE process and describe the traceability relationship between artifacts by using traceability map and guidelines that can apply traceability relationship. Finally, we define the way how trace links and guidelines of traceability map are applied.

• The Journal of the Korea institute of electronic communication sciences
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• v.9 no.3
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• pp.393-402
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• 2014

ICT environment to the survey released by the Bureau of Statistics 2012 Household Finance. Korean Welfare survey 24.9% of all households in financial assets, real estate is about three times more than 69.9%, respectively. The problem is that the information is slow and income deciles(deciles 1-4), a relatively high proportion of households with low(78.8 to 69%) of the real estate assets of the expansion of the world economy with low growth and low uncertainty, work from home due to the information changes in the structure of the economy, such as increases in real estate prices remain exposed to the risk of a phenomenon such as Pour House Pour Talent and low-income people is bound to be more serious symptoms. This low correlation is by constructing a composite asset portfolio, the weighted average risk of the individual assets while increasing overall revenue decrease that risk is based on the principle of portfolio by type and different areas in the ICT environment in a portfolio of real estate price index low correlation to financial assets by including the effect of dispersion stable complex asset portfolio and empirical Growth was divided.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.26 no.2
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• pp.175-182
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• 2008

Local government needs to an official document to conserve and manage its assets under the control of it by performing public duties. The central government adopted double entry bookkeeping in January of 2007 is demanding that local government should make reports of asset management that are related to assets and debts by using double entry bookkeeping. It is also imperative to assess assets of local government's public facilities in order to adopt double entry bookkeeping. But it is hard to exactly inspect some facilities that are constructed underground. In case of Geoje City, this study also found out that $70{\sim}80%$ of the clauses about facilities such as road and water supply in GIS database can be applied fur assessing assets by double entry bookkeeping. Due to the weak connection between double entry bookkeeping and GIS database, local governments have to make more study in order to practically use double entry bookkeeping system.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.11
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• pp.487-493
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• 2019

This study examines the ratio of R&D expenses in intangible assets for pharmaceutical companies, and determines whether these expenses affect the firm value among companies listed on the KOSDAQ. The research subjects included annual R&D expenses of 39 pharmaceutical companies listed on the KOSDAQ between 2011 and 2017. The survey was achieved via "Panel Data Model" with "Tobin Q" as an independent variable, and the ratio of R&D expenses in intangible as a dependent variable. Results of the study conclude that the ratio of R&D expenses in intangible assets of KOSDAQ pharmaceutical companies negatively influence the Tobin Q (Enterprise Value). A large proportion of intangible assets indicates increased R & D investment, and the operating profit is likely to be low due to the high debt ratio, thereby negatively impacting the enterprise value. This study further investigates whether the existing researches are based on researches that identify the total value of R & D expenditure. Results determine a significant relationship between enterprise value and R & D expenditure.

• KIISE Transactions on Computing Practices
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• v.23 no.10
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• pp.579-587
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• 2017

Cyber Mission Impact Assessment is one of the essential tasks which many militaries and industrial major companies should perform to effectively achieve their mission. The unexpected damage to an organization's assets results in damage to the whole system's performance of the organizations. In order to minimize the damage, it is necessary to quantify the available capacity of the mission, which can be achieved only with the remaining assets, and to immediately prepare a new second best plan in a moment. We therefore need to estimate the exact cyber attack's impact to the mission when the unwanted damage occurs by modeling the relationship between the assets and the missions. In this paper, we propose a new model which deals with the dependencies between assets and missions for obtaining the exact impact of a cyber attack. The proposed model distinguishes task management from asset management for an efficient process, and it is implemented to be optimized using a vectorized operation for parallel processing and using a buffer to reduce the computation time.

• Journal of Conservation Science
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• v.21
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• pp.41-48
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• 2007

The resistance for atmospheric corrosion of the conventional 5 epoxy resins (Araldite rapid, Araldite AW 106, Araldite SV 427, Devcon, and CDK), those were used to restoration of the iron relics, were investigated in this study. Temperature, UV light, and water were chosen for the factors of the atmospheric corrosion. The drastic voluminous changes of the epoxy resins were found at the temperature range between $40^{\circ}C$ and $70^{\circ}C$ After UV exposure, the colors of the epoxy resins were severely changed. In case of the indoor exposure the chroma value(${\Delta}E$) of the resins were less than 2, which showed a little changes of the colors. The result of the water contact angle test was Araldite rapid>AW 106>Devcon>SV 427>CDK. Although the contact angles of the resins were reduced by UV exposure, SV 427 was stable comparatively.

• The Journal of the Korea Contents Association
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• v.9 no.10
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• pp.110-121
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• 2009

In this paper, we propose the new method that offer detailed-information through relax the system memory limitation about 3D model to user. That method based on making LOD(Level of Detail) model from huge 3D data of structure cultural assets. In our method as transformed AOSP algorithm, first of all it create the hierarchical structure space about 3D data, and create the LOD model by surface simplification. Then it extract the ROI(Region of Interest) of user in simplified LOD model, and then do rendering by original model and same surface detailed-information after process the local detailed in extracted region. To evaluate the proposed method, we have some experiment by using the precise 3D scan data of structure cultural assets. Our method can offer the detailed-information same as exist method, and moreover 45% reduced consumption of memory experimentally by forming mesh structure same as ROI of simplified LOD model. So we can check the huge structure cultural assets particularly in general computer environment.

• Journal of the Korean Association of Geographic Information Studies
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• v.9 no.2
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• pp.91-101
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• 2006

Recently, as a part of NGIS project, cultural-assets digital map is produced by cultural properties administration and local autonomous entities. Cultural-assets unified GIS(Geographic Information System) is essential to cultural properties managers and other organizations which are executing land related business for appling it at planning stage. With explosive national land developments, it has been obligated to implement surface survey by the cultural properties protection Art. In this paper, we develope a MSSS(Mobile Surface Survey System) and central GIS management system using CDMA wireless network, real time DGPS and C/S GIS technologies. And we suggest a construction-plan of cultural-assets digital map drawing and managing system by Archaeologist using developed system by this study.