• 한국콘텐츠학회논문지
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• 제20권1호
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• pp.152-164
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• 2020

본 연구는 슬로시티 인증 마을의 장소성 평가를 위한 체크리스트를 도출하고, 슬로시티 우수 사례를 선정, 현장 조사를 실시하여 장소성 개념에서의 슬로시티의 구축 특성을 파악하였다. 한국에서 국제 슬로시티 조직의 인증을 받은 5개의 슬로시티 사례를 연구 대상으로 하였다. 문헌고찰을 통해 장소성을 통한 구축 특성과 슬로시티의 인증 평가 요소를 결합하여 장소성 평가를 위한 체크리스트를 도출하였으며, 현지 방문 평가를 진행하여 사례별로 변화 및 구축 특성을 평가하였다. 연구 결과는 다음과 같다. 사례 분석을 통한 슬로시티의 장소성 구축 특성으로는 슬로시티의 기본 개념을 도입하여 관련된 장소 환경을 조성하고 이를 토대로 슬로 시티의 전반적인 장소성를 구축하는 것으로 나타났다. 슬로시티의 장소성은 역사·문화적 자산> 환경적 자산> 물리적 자산> 생활 자원, 정서·상징적 자산> 사회적 자산 순으로 평가되었다. 또한 환경적 자산과 역사·문화적 자산의 수준은 비교적 높게 나타났으나 생활 자산, 사회적 자산 및 정서·상징적 자산의 활용 수준은 낮게 나타났다. 이는 지역주민들을 위한 커뮤니티 활동이나 지역에 대한 자부심을 높이는 프로그램 운용 등이 필요함을 의미한다.

• 아태비즈니스연구
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• 제11권3호
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• 한국병원경영학회지
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• 제7권3호
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• pp.25-43
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• 2002

This study focuses on the factors that make the financing decision of private hospitals in Korea. Data used in this study were collected from 98 hospitals with complete general data of current status as well as financial statements. They were chosen from the 138 hospitals that passed the accreditation process by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variables in this study consist of total liabilities to total assets, borrowings to total assets. The independent variables are ownership, hospital type, teaching status, location, bed size, period of establishment, asset structure, profitability, growth, tax shields, volatility of profit, competition(market concentration), and other factors. The major findings of this study are as follows. The factors found to have significant effect on liabilities to total assets are teaching status(-), asset structure(-), profitability(-), tax shields(+), and business risk(-). University hospitals have less liabilities than the non-university hospitals. It was also confirmed that high profitability, high fixed asset, high volatility of profit and low tax shields results in decrease in liabilities. The factors that significantly affect on borrowings to total assets are teaching status(-), period of establishment(-), volatility of profit(-) and competition(+).

• 복식
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• 제23권
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• pp.79-97
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• 1994

The purpose of this study is to survey of Korean costume cultural assets in overseas museum collections. Cultural Assets represent the cultural heritage. Also costume is one of cultural assets. In 1980's the Korean government and scholars surveyed Korean cultural assets. One of their finding was that Korean objects exists some countries. Unesco delared that cultural assets illegally taken a way to foreign countries should be returned to their nations. However, few objects had been returned to korea. Today museum professional designing their exhibited and collections try to both enlighten experts and instruct and please amateur enthusiasts. Exhibitions are one of the most effective means of stimulating interest in cultural objects and ideas : they reflect prevailing cultural , intellectural and political trends. The 1893 Chicageo Exposition was the first international exhibition in which Korea has ever taken part. Overseas museum held many Asian exhibitions however Korean exhibitions have been held much less frequently than those of most other Asian countries. (China, and Japan). Some of Korean art Collection have historical and artistic valuable , most overseas museum' collection are of low value and non-informative . Several museums in United States that have Korean costume : some of these museums have highly valuable historical and contextural objects. It is my hope that the information in this paper will be of use for those interested in learning more about Korean culture.

• 한국측량학회:학술대회논문집
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• 한국측량학회 2003년도 추계학술발표회 논문집
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• pp.175-180
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• 2003

This paper used Non-Metric digital video camera against subject of study, stone cultural assets such as stone pagodas, and examine an error of photographing preliminarily without re-photographing. After that, precise surveying for cultural assets can obtain enough precision of accuracy. Finally, it can be said that study also suggests the efficient and economical measurement when planning to restore prototype of cultural assets in the future and providing specific information on them

• 한국정보과학회논문지:시스템및이론
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• 제36권5호
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• pp.380-386
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• 2009

중요 IT 자산에 대한 보안성 강화를 위해서는 관련 위협(또는 취약점)의 식별 및 이에 대한 보안 대비책의 적정성 분석이 선행되어야 한다. 이를 위해 본 논문에서는 자산 및 위협에 기반한 보안 위험도 평가기법을 제안한다. 제안한 기법은 식별된 자산 및 위협 관련 공격시도 탐지와 취약점 점검 등의 대응 범위 및 수준의 사전 점검과 정량적인 위험도 평가를 제공함으로써 기존 연구에 비해 효과적으로 위협관리 업무에 활용될 것으로 기대된다.

• 한국산림과학회지
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• 제96권6호
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• pp.724-729
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• 2007

우리나라의 산림자원은 그 양적인 증대에도 불구하고 임업의 낮은 채산성으로 인해 경제적인 자산으로서의 가치를 인정받지 못하고 있다. 1998년에 시행된 제4회 국부통계 조사 시 입목자산에 대한 통계를 산림청에서 추계한 이후, 입목자산에 대한 올바른 평가가 이루어지지 못하고 있으며, 심지어 입목자산의 분류기준에 대해서도 명확한 기준이 정립되어 있지 못한 실정이다. 따라서 본 연구에서는 현재 우리나라 자산분류를 규정하고 있는 '1993 국민계정체계(상 하)'와 그 모태가 된 UN의 '1993 SNA' 원문을 대상으로 입목자산과 관련된 조항들을 비교 검토함으로써 입목자산의 분류를 위한 기준을 정립하고차 하였다. 그 결과 기존의 '1993 국민계정체계'는 인공조림여부에 따라서 천연림은 비생산자산으로 인공림은 생산자산으로 구분하고 있으나, 이는 원문인 '1993 SNA'의 취지를 충분히 반영하지 못하는 것으로 분석되었다. '1993 SNA'의 원문에서는 인공조림의 여부보다는 오히려 소유관계와 제도권 관리주체의 책임 하에서 통제 관리되는가의 여부를 기준으로 적용하여, 천연림의 경우에도 생산자산으로 구분하는 것이 가능하도록 규정하고 있었다. 따라서 '1993 SNA' 원문의 취지에 부합되도록 '1993 국민계정체계'를 개선하고 입목자산에 대한 분류기준을 정립하도록 개선안을 제시하였다.

• 대한예방한의학회지
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• 제18권1호
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• pp.43-52
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• 2014

This study was conducted to analyze if there is a difference between the head hospital and branch hospital by comparing the profitability and operating expenses to patient revenue of oriental medicine hospitals affiliated with universities in order to find whether opening branch hospitals is an appropriate method to increase profitability. Profit indices used for the comparison of head hospital and branch hospital include ratio of operating profit on medical revenue, net-income on medical revenue, net profit to total assets, and operating profit to total assets; and cost indices included ratio of labor costs, material costs and administrative costs. In comparison of profit indices of head hospitals and branch hospitals, head hospitals displayed negative(-) in all four profit index averages while branch hospitals displayed positive(+), showing that branch hospitals have higher profitability. In particular, in the case of head hospitals, ratio of net profit to total assets was -13.6%, while that of branch hospitals was 12.9%, which was higher than 3.1%, the average of Korean oriental medicine hospitals in 2011. As a result of difference analysis between groups of head hospitals and branch hospitals, profit indices of ratio of operating profit on medical revenue, net-income on medical revenue, and ratio of net profit to total assets were found to vary by hospitals, but there was no statistically significant difference between head hospitals and branch hospitals(p<0.1). Only the ratio of operating profit to total assets of head hospitals and branch hospitals indicated significant difference between the two groups, showing that ratio of operating profit to total assets of branch hospitals is larger than that of head hospitals. Meanwhile, the cost indices of ratio of labor costs, material costs and administrative costs in the difference test results did not show significant difference between the head hospital and branch hospital(p<0.1). Thus, it cannot be said that a certain oriental medicine hospital's profitability is high or low depending on whether it is head hospital or a branch as profitability varies depending on the management environment of the hospital. Therefore, oriental medicine hospitals affiliated with universities would need to make efforts to increase their profitability as an individual hospital rather than focusing on whether they are head hospital or a branch.

• 경영과정보연구
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• 제27권
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• pp.31-52
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• 2008

Intangible Assets are more important determinants of firm value than others in a digital information-based economy(Lev, 2001). Prior research reveals that investments in intangible assets such as R&D and advertising expenditures are associated with firm value. This paper examines the effects of the corporate investments in the information technologies(IT) on stock return and economic goodwill. The sample consists of 152 firms listed on the Korean stock market in 2002. To test hypothesis We employed multiple regression models. Results are as follows; First, IT environment, IT process, and IT human resource are positively associated with firm's IT value. Second, firm's IT value is positively correlated with firm's economic goodwill. Third, firm's IT value is positively correlated with firm's stock return. These results suggest that the investments related with IT are effective in cultivating firm's value and Stock investors can make the best use of firm's announcements related with IT value. Thus the authorities concerned need to expand the public announcements related IT value.

• 한국전자통신학회논문지
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• 제14권1호
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• pp.111-118
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• 2019

다수의 정보보안을 위한 자산을 보유한 기업으로부터 보유 정보에 대한 운영과 관리차원의 현장 진단과 실태 점검 지표 및 각종 보안성 확보 기준들을 구성하고 이를 기반으로 정보자산의 분류를 시작하게 되었고 정보자산의 운영 및 관리 정책과, 서비스, 보유 디바이스의 물리적 자산관리, 응용소프트웨어 및 플랫폼에 대한 논리적 자산관리에 이르기까지 많은 영역으로 확대되고 있다. 이러한 정보자산 중 일부는 사물인터넷과 같은 새로운 분야의 신기술로써 이미 현실에서 운영되고 있다. 물론 일반 가정에서도 스마트홈과 같은 다양한 전자기기들을 사용하고 이러한 기기들이 과거와는 다르게 정보를 축적하고 가공하는 등의 일련의 정보 라이프 사이클이 존재하게 되었다. 뿐만 아니라 유통까지도 실현되는 지금 무엇보다도 해당 정보자산과 자산이 보유한 정보의 안정성을 확보해야 하는 과제가 도출되었다. 따라서 본 논문에서는 기업으로부터 가정에 이르기까지 보유한 정보자산에 대한 표준 보안정책 모듈화 기법을 제안하고 이를 적용함으로써 기밀성과 무결성 증대를 확보하는 연구를 하고자 한다.