• 제목/요약/키워드: High Value Asset

검색결과 88건 처리시간 0.026초

표적군 기반 공격 편대군 조합 최적화 모형 (Combinatorial Optimization Model of Air Strike Packages based on Target Groups)

  • 조상현;이문걸;장영배
    • 대한산업공학회지
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    • 제42권6호
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    • pp.386-394
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    • 2016
  • In this research, in order to optimize the multi-objective function effectively, we suggested the optimization model to maximize the total destruction of ground targets and minimize the total damage of aircrafts and cost of air munitions by using goal programming. To satisfy the various variables and constraints of this mathematical model, the concept of air strike package is applied. As a consequence, effective attack can be possible by identifying the prior ground targets more quickly. This study can contribute to maximize the ROK air force's combat power and preservation of high value air asset in the war.

A Design of Client BBS System for Secure HVA

  • Park, Jae-Kyung;Kim, Young-Ja
    • 한국컴퓨터정보학회논문지
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    • 제23권9호
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    • pp.73-80
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    • 2018
  • In this paper, we propose a new type of client server environment to improve the architecture vulnerable to hacking in an existing client server environment. On the server side, move the existing Web server to the client side and This is a way for clients to communicate only the data they need and suggests a structure that completely blocks the web attack itself to the server. This can completely prevent a server from being hacked, spreading malicious code and hacking data on a server. It also presents a new paradigm that will not affect servers even if malware is infected with client PCs. This paper validates the proposed environment through BBS (Big Bad Stick) hardware in the form of USB on the client side. This study proof that secure services are provided through encryption communication with server-side security equipment, indicating that this study is a system with new security.

문화유산 아카이브 통합 서비스에 관한 연구 (A Study on the Integrated Services for Cultural Heritage Archives)

  • 박희진
    • 한국기록관리학회지
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    • 제19권1호
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    • pp.117-136
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    • 2019
  • 본 연구의 목적은 문화유산 관련 기관에서 개별적으로 관리하고 있는 문화유산 정보자원을 보다 일반인에게 쉽게 접근하고 활용성을 높일 수 있는 문화유산 아카이브 통합 서비스 방안을 제시하는데 있다. 이를 위해 본 연구는 국내 문화유산을 관리, 보존하고 있는 문화재청 소속기관의 아카이브 현황을 분석하고 활용가치가 높은 문화유산 정보자원의 통합 서비스를 위해 다중개체 모형의 문화유산 메타데이터 모델을 제안하고 국내외 데이터 연계 모델 표준의 적용가능성을 검토하였다.

공격 트리를 이용한 다양성보호계통 사이버보안 위험 평가 (Cybersecurity Risk Assessment of a Diverse Protection System Using Attack Trees)

  • 정성민;김태경
    • 디지털산업정보학회논문지
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    • 제19권3호
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    • pp.25-38
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    • 2023
  • Instrumentation and control systems measure and control various variables of nuclear facilities to operate nuclear power plants safely. A diverse protection system, a representative instrumentation and control system, generates a reactor trip and turbine trip signal by high pressure in a pressurizer and containment to satisfy the design requirements 10CFR50.62. Also, it generates an auxiliary feedwater actuation signal by low water levels in steam generators. Cybersecurity has become more critical as digital technology is gradually applied to solve problems such as performance degradation due to aging of analog equipment, increased maintenance costs, and product discontinuation. This paper analyzed possible cybersecurity threat scenarios in the diverse protection system using attack trees. Based on the analyzed cybersecurity threat scenario, we calculated the probability of attack occurrence and confirmed the cybersecurity risk in connection with the asset value.

Preferences for High-rise Mixed Use Buildings (HMUBs) for Living Space in Later Life Among Urban Residents

  • Hong, Hyung-Ock
    • International Journal of Human Ecology
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    • 제7권2호
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    • pp.17-27
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    • 2006
  • The purpose of this research was to find out the preferences in HMUBs for living space in respondents' later life. For this purpose, this research was conducted by social survey research using a questionnaire for those who lived in an urban area around Seoul. The data was collected from November to December, 2005. The results of this research were as follows. Firstly, respondents agreed with living in high rise mixed use buildings in their later life because of convenience. Willingness to move into HMUBs was positive. Concerning preferred physical features, residents preferred living in either lower floors or higher floors because of safety or fine views. Regarding the usage of common space and facilities, they wanted to use them with other generations and preferred 2 bedroom type unit located in a suburban area. Secondly, the preference for living in a HMUB in later life was higher in women respondents than in men. Thirdly, the preference for living in a HMUB in later life was higher in upper floors than lower floors according to property and asset value. As a conclusion, the development of HMUB housing for older people has a bright prospect for urban residents in Korea.

실물옵션을 이용한 온라인게임 개발사 가치평가 사례연구 (Valuation of Online Game Developers Using Real Options Analysis: the Case of Korea)

  • 유창석;허은녕;김민규
    • 한국게임학회 논문지
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    • 제11권5호
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    • pp.31-41
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    • 2011
  • 최근들어 온라인게임 개발사에 대한 투자가 활발해짐에 따라 상용화 이전 단계의 온라인 게임 개발사에 대한 투자도 본격적으로 진행되고 있으나, 이들 업체들은 기술적 불확실성 및 시장 불확실성이 매우 높기 때문에 고전적인 가치평가 방법으로는 한계가 존재한다. 따라서, 이러한 불확실성을 효과적으로 반영할 수 있는 실물옵션 방법론을 적용하여야 한다. 이를 블루홀스튜디오의 실제 투자 사례에 대해 적용한 결과, 실물옵션 방법론이 고전적인 가치평가 방법에 비해 더 효과적으로 시장 가치를 설명하며, 실물옵션 방법론 중에서도 MAD(Market Asset Disclaimer) 방법이 더 효과적임을 사례연구를 통해 실증하였다.

어선어업 경영체의 재무구조 특성 (The Characteristics of Financial Structure for Fisheries Corporations)

  • 강석규;정형찬
    • 수산경영론집
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    • 제28권2호
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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.

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경영자과신이 주가급락위험에 미치는 영향 (The Effect of Managerial Overconfidence on Crash Risk)

  • 유혜영
    • 산경연구논집
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    • 제8권5호
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    • pp.87-93
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    • 2017
  • Purpose - This paper investigates whether managerial overconfidence is associated with firm-specific crash risk. Overconfidence leads managers to overestimate the returns of their investment projects, and misperceive negative net present value projects as value creating. They even use voluntary disclosures to convey their optimistic beliefs about the firms' long-term prospects to the stock market. Thus, the overconfidence bias can lead to managerial bad news hoarding behavior. When bad news accumulates and crosses some tipping point, it will come out all at once, resulting in a stock price crash. Research design, data and methodology - 7,385 firm-years used for the main analysis are from the KIS Value database between 2006 and 2013. This database covers KOSPI-listed and KOSDAQ-listed firms in Korea. The proxy for overconfidence is based on excess investment in assets. A residual from the regression of total asset growth on sales growth run by industry-year is used as an independent variable. If a firm has at least one crash week during a year, it is referred to as a high crash risk firm. The dependant variable is a dummy variable that equals 1 if a firm is a high crash risk firm, and zero otherwise. After explaining the relationship between managerial overconfidence and crash risk, the total sample was divided into two sub-samples; chaebol firms and non-chaebol firms. The relation between how I overconfidence and crash risk varies with business group affiliation was investigated. Results - The results showed that managerial overconfidence is positively related to crash risk. Specifically, the coefficient of OVERC is significantly positive, supporting the prediction. The results are strong and robust in non-chaebol firms. Conclusions - The results show that firms with overconfident managers are likely to experience stock price crashes. This study is related to past literature that examines the impact of managerial overconfidence on the stock market. This study contributes to the literature by examining whether overconfidence can explain a firm's future crashes.

금융자산 관리모델의 변화에 관한 연구 (Business Model Change in Asset Management)

  • 류현욱
    • 한국산학기술학회논문지
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    • 제18권9호
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    • pp.251-257
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    • 2017
  • 금융서비스의 한 부분으로 꼽히는 자산관리(Private banking)는 고액자산가(HNWI)를 대상으로 하는 투자자문업이다. 국내 자산관리서비스는 성장을 앞두고 있으나 평가체계 등 구조적 한계 등이 극복할 과제로 남아있다. 아 태지역을 필두로 전 세계적으로 해당시장의 규모가 확대되고 있는 자산관리서비스는 저성장 저금리 환경이 고착화됨에 따라 국내에서도 수요가 급증하고 있다. 다만 고령화에 따른 대고객 관계의 장기화와 각종 규제 등은 보수체계를 압박하는 요인으로 꼽히는 가운데 국내 기업들의 경쟁력 강화가 필요한 시점이다. 본 논문은 service quality model과 관련한 선행연구에서 DEMATEL 모형을 고찰하고 전문가 인터뷰를 통해 Business model elements를 도출했다. 모듈식 자문서비스, 고객에 대한 정교하고 세련된 서비스, 부유층이 만족하는 투자전문성 및 투명성 제고 등을 도출했다. 상대적으로 높은 수익률을 제공하는 해외자산과 낮은 상관관계를 가진 대체투자자산에 대한 관심이 증대되는 여건 속에서 해당분야로의 본 연구는 시의적절한 부분을 연구의 기여로 볼 수 있으며 실증분석을 통한 검증은 연구의 한계로 후속과제에서 다룰 예정이다.

Distribution of the Tax Burden across Companies in Vietnam: The Issue of Corporate Tax Avoidance

  • Kien Trung TRAN
    • 유통과학연구
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    • 제21권6호
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    • pp.83-89
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    • 2023
  • Purpose: This paper considers the issue of corporate tax avoidance (CTA) in the distribution of the tax burden across companies in Vietnam because the high level of CTA leads to unfairness in taxation. In particular, we aim for discussing the way to measure the extent of CTA and explore the determinants of CTA that reflect the features of high-tax risk-taking companies. Research design, data and methodology: The study investigates factors influencing the CTA behavior of legal entities listed on the Vietnam stock market between 2012 and 2018 to fill the empirical research vacuum in the country. we employ the dynamic GMM estimate method. Interestingly, CTA is considered through three approaches, including two effective-tax-rate-based methods and especially accrual earnings Results: The results highlight tax - accounting book disparities have significant effects on CTA. In addition, firm size, net asset value, debt leverage, and tax-accounting books are related to CTA. Conclusions: Tax avoidance is shown to have a positive correlation with financial distress in this case. The higher a company's capital adequacy ratio, the fewer tax avoidance opportunities it has. The paper draws some recommendations to deal with tax avoidance that improves the fairness in the distribution of the tax burden among corporations.