• Title/Summary/Keyword: Digital asset

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Digital Transformation, Manipulation of Asset Evaluation and M&A Performance: Discussion on the Intermediary Effect of Internal Control

  • Chen Chen;Hee-Jung Lee;Nan Hui;Xue-Hua Qian
    • Asia-Pacific Journal of Business
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    • v.14 no.1
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    • pp.1-19
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    • 2023
  • Purpose - The purpose of this study was to examine the internal relevance between digital transformation, manipulation of asset evaluation and corporate M&A performance and further explores the impact path of manipulation of asset valuation on corporate M&A performance. Design/methodology/approach - This study based on the financial data of A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2013 to 2021. Findings - First, manipulation of asset evaluation is negatively correlated with M&A performance. Second, Digital transformation significantly weakens the negative correlation between manipulation of asset evaluation and corporate M&A performance. Third, The effectiveness of internal control plays a partially intermediary role in the process of manipulation of asset evaluation affecting M&A performance. Research implications or Originality - Enriching the existing literature on the subject, the study can also provide useful reference for improving the performance of corporate mergers and acquisitions, regulating asset valuation, promoting the digital transformation of enterprises and improving internal control mechanisms, with both theoretical and practical implications.

Case Study on Major Digital Media Asset Management Systems (디지털미디어자산관리시스템 사례분석에 관한 연구)

  • Jung, Jin-Taek
    • Journal of Digital Contents Society
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    • v.9 no.2
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    • pp.235-244
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    • 2008
  • The purpose of this paper is to analyze and compare the existing digital media asset management systems and develop a prospective implementation model. As a result of conducting this research, it is recommended that the prospective system consists of an archiving server, a processing server, and an interface system. This result suggests important starting point to develop a resonable and reliable implementation model for digital media asset management system.

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Design of VR Coordination system using 3D asset data (3D asset data를 사용한 VR Coordination system 설계)

  • Yeo, Chang Hyun;Park, Yong Je;Lee, Jae Won;Choi, Jae Won;Lee, Jeong Ho;Yoon, Seon Jeong
    • Proceedings of the Korean Society of Computer Information Conference
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    • 2016.07a
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    • pp.107-109
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    • 2016
  • 본 연구는 사용자의 신체 맞춤형 3D 가상모델에 VR을 이용한 패션 코디네이션이 가능하도록 설계한 시스템을 제안한다. 특별히 사용자의 신체 각 부위의 정보에 따라 3D모델을 조정할 수 있으며 의상데이터는 3D asset Database에서 최적의 조건으로 선별되어 VR 환경에서 코디네이션이 가능하도록 설계되었다. 따라서 사용자에게 가장 적합한 의상 정보를 현실감 있게 제공하여 만족도를 높일 것으로 기대한다. 본 시스템은 온오프라인에서 모두 활용 가능하며 가상 패션쇼, 가상 디자인, 패션 교육 등에 연계 가능하다.

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Design and Implementation of a Digital Asset Manager for Contents Authoring Applications (컨텐츠 저작 응용을 위한 디지털 자산 관리자의 설계 및 구현)

  • Kim, Jong-Soo;Bang, Su-Ho;Chung, Yon-Dohn;Lee, Jae-Hyung;Kim, Min-Jung;Kim, Myoung-Ho;Chang, Duk-Ho;Park, Jong-Seung;Oh, Hwang-Seok
    • Journal of KIISE:Computing Practices and Letters
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    • v.6 no.3
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    • pp.288-298
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    • 2000
  • Digital assets denote multimedia information that exists in the form of digitized materials such as images, audio, and video. The management of digital assets demands much effort because of a huge amount of storage space requirement and multidimensional characteristics of the information needed to describe their contents. In this paper, we design and implement a Digital Asset Manager that stores and manages digital assets efficiently. Among the various types of digital assets, we focus on the video asset which has the highest complexity. Our Digital Asset Manager provides various facilities for digital contents authoring applications. In the Digital Asset Manager, video assets are managed by using a hierarchical model in order to ensure efficient accesses to any part of a video asset. Our system also guarantees the independence from the storage platform, and provides a fast content-based similarity search method on the digital assets.

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Building digital media asset management system (디지털 미디어 자산관리시스템 구축모형에 관한 연구)

  • Jeong, Jin-Taek
    • 한국디지털정책학회:학술대회논문집
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    • 2004.05a
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    • pp.491-512
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    • 2004
  • The purpose of this paper is to analyze and compare the existing digital media asset management systems and develop a prospective implementation model. As a result of conducting this research, it is recommended that the prospective system consist of archiving server, processing server, and interface program. This result suggests important starting point for development a resonable and reliable implementation model for digital media asset management system.

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Digital Asset Analysis Methodology against Cyber Threat to Instrumentation and Control System in Nuclear Power Plants (원자력발전소의 디지털계측제어시스템의 사이버보안을 위한 디지털 자산분석 방법)

  • Koo, In-Soo;Kim, Kwan-Woong;Hong, Seok-Boong;Park, Geun-Ok;Park, Jae-Yoon
    • The Journal of the Korea institute of electronic communication sciences
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    • v.6 no.6
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    • pp.839-847
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    • 2011
  • Instrumentation & Control(I&C) System in NPP(Nuclear Power Plant) plays a important role as the brain of human being, it performs protecting, controling and monitoring safety operation of NPP. Recently, the I&C system is digitalized as digital technology such as PLC, DSP, FPGA. The different aspect of digital system which use digital communication to analog system is that it has potential vulnerability to cyber threat in nature. Possibility that digital I&C system is defected by cyber attack is increasing day by day. The result of cyber attack can be adverse effect to safety function in NPP. Therefore, I&C system required cyber security counter-measures that protect themselves from cyber threat efficiently and also cyber security design should be taken into consideration at concept stage in I&C system development process. In this study, we proposed the digital asset analysis method for cyber security assessment of I&C system design in NPP and we performed digital asset analysis of I&C system by using the proposed method.

Asset-based Mapping Approach to Design for Poverty Informations (자산기반매핑을 이용한 가난정보 구축에 관한 연구)

  • Liou, Jaeik;Kim, Jae-Yun
    • Journal of the Korean Association of Geographic Information Studies
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    • v.5 no.3
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    • pp.55-67
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    • 2002
  • Various researches and practices on asset management and asset-based mapping have been done with regard to engineering, industry, business and stocks marketing areas. Their notions and concepts are differently interpreted in response to different requirements. There are considerable research outcomes of management, operation and maintenance for physical, natural and digital assets. However, existing concept of asset management might have limitations to deal with diverse tangible or intangible assets at the individual/household/community level. In this paper, a conceptual framework of Hexad asset model is designed to explicate increase, decrease and other changes of assets flows as a geometric pathway. Particularly, consideration of lands and housing as important physical and natural assets to escape poverty not only leads to creation of an excellent 3D digital asset management, but also reaches to a new approach to asset-based mapping for a poverty information management and system.

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A Study on the Design and Implementation of System for Predicting Attack Target Based on Attack Graph (공격 그래프 기반의 공격 대상 예측 시스템 설계 및 구현에 대한 연구)

  • Kauh, Janghyuk;Lee, Dongho
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.16 no.1
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    • pp.79-92
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    • 2020
  • As the number of systems increases and the network size increases, automated attack prediction systems are urgently needed to respond to cyber attacks. In this study, we developed four types of information gathering sensors for collecting asset and vulnerability information, and developed technology to automatically generate attack graphs and predict attack targets. To improve performance, the attack graph generation method is divided into the reachability calculation process and the vulnerability assignment process. It always keeps up to date by starting calculations whenever asset and vulnerability information changes. In order to improve the accuracy of the attack target prediction, the degree of asset risk and the degree of asset reference are reflected. We refer to CVSS(Common Vulnerability Scoring System) for asset risk, and Google's PageRank algorithm for asset reference. The results of attack target prediction is displayed on the web screen and CyCOP(Cyber Common Operation Picture) to help both analysts and decision makers.

ASS Design to Collect Manufacturing Data in Smart Factory Environment (스마트 팩토리 환경에서 제조 데이터 수집을 위한 AAS 설계)

  • Jung, Jin-uk;Jin, Kyo-hong
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2022.10a
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    • pp.204-206
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    • 2022
  • Digital twin, which is evaluated as the core of smart factory advancement, is a technology that implements a digital replica in the virtual world with the same properties and functions of assets in the real world. Since the smart factory to which digital twin is applied can support services such as real-time production process monitoring, production process simulation, and predictive maintenance of facilities, it is expected to contribute to reducing production costs and improving productivity. AAS (Asset Administration Shell) is an essential technology for implementing digital twin and supports a method to digitally represent physical assets in real world. In this paper, we design AAS for manufacturing data gathering to be used in real-time CNC (Computer Numerical Control) monitoring system in operation by considering manufacturing facility in smart factory as assets.

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A Study on Methodology of Assessment for KM Maturity (지식경영 성숙도 측정 방법론에 대한 연구: 지식경영동인과 지적자산의 연계)

  • Byun, Daniel;Choi, Jae Woong
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.5 no.1
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    • pp.141-153
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    • 2009
  • There have been a lot of researches about KM(knowledge management) in domestic and foreign countries since 1990. Especially, there have been a lot of researches about enabler of KM, knowledge asset etc. but these are insufficient researches about performance measure of knowledge management considering maturity of KM. In addition, performance measure and maturity considering enabler to manage successful knowledge as well as knowledge asset which can be the following result are not the sufficient situation. Therefore, this study makes developmental levels of the inside and outside of the corporate by observing previous studies about the maturity of knowledge management and classifies enabler of knowledge management and measure item about knowledge asset by level, considering the features of each developmental level. And it is designed to propose maturity measure methods considering maturity level of actual knowledge management item by drawing indicator to measure classified items.