• The Journal of Fisheries Business Administration
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• v.47 no.1
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• pp.87-100
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• 2016

Suhyup Bank became to be subject to regulation of capital ratio by Basel III which was introduced in order to enhance stability of the financial institution. Accordingly, Suhyup Bank will require recapitalization. It is important to estimate the risk-weighted assets in calculating of Suhyup Bank's recapitalization scale. Therefor, this study aimed to present a scientific model as estimated the risk-weighted assets. Risk-weighted assets are calculated by applying different risk weights for loans, may have a certain relationship with the loans. Results show that the risk-weighted assets is affected by the previous year's risk-weighted assets and influenced the increase in loans during the year. Since the required basic capital adequacy ratio was specified, the risk-weighted assets should be predicted reasonably. Accordingly, on this study it was tried to derive the accounting equation to predict the risk-weighted assets based on management data of a bank since introduction of Basel III. As the risk-weighted assets were weighted differently according to the type of loans, if the accounting equation is derived by using the type of loans, then it would be helpful for the risk management of banks in the long-term. According to this, the increase of loan would be predicted on the basis of past management performance of Suhyup Bank, and for this reason, the future risk-weighted assets of Suhyup Bank were predicted. The result of this study was showed that 98.3% of risk-weighted assets of the previous year, 62.4% of the secured loan changes and 95.1% of the credit loan changes affected risk-weighted assets.

• International Journal of Computer Science & Network Security
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• v.22 no.5
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• pp.115-120
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• 2022

New realities of social relations are changing the understanding of certain phenomena, including the emergence of new concepts among the objects of property rights, such as: virtual assets, and the circulation of virtual assets. The rapid development of the virtual assets market involves the legislative consolidation of the status of such assets, changes in taxation, their circulation, and so on. These circumstances increase the interest in the study of virtual assets as the latest object of property rights and necessitate the study of this topic. The work aims to explore the theoretical developments and regulations on virtual assets in the modern world, as well as to summarize the conclusions about virtual assets as the latest object of property rights. The object of research is the content of the concept of "virtual asset" and its legal status. The methodology of work is represented by a set of methods and techniques that were used to achieve this goal, namely: hermeneutic, historical, extrapolation, comparative law, generalization, analysis, synthesis, and deduction. The study analyzed different approaches to understanding virtual assets, analyzed the characteristics of virtual assets, and concluded that in today's conditions there is no single unified legal regulation of virtual assets, although many countries are moving towards consolidating the status of virtual assets.

• Journal of the Korea Convergence Society
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• v.11 no.1
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• pp.259-266
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• 2020

This study analyzes the effects of the obsolescence assets on the asymmetry of costs. Cost asymmetry refers to a lower percentage of costs when sales fall than increases in costs when sales increase. the obsolescence asset induces various decisions, including high maintenance costs and management improvements and replacement of facilities. This study is to analyze the cost behavior according to those decisions. The analysis showed that the higher the obsolescence of assets rate, we found cost elasticity, with a greater reduction in costs when sales decrease than the increase in costs when sales increase. Second, the lower the cost will not appear as the obsolescence of assets rate increases in case that the concentration of an item of property, plant and equipment is high, and when sales decrease. The above result means that the obsolescence of assets rate acts as operating risk and thus operates resources flexibly according to changes in sales, but when the concentration of property, plant and equipment is high, the decision-making constraint make it difficult for the flexible operation.

• Journal of the Korea Society of Computer and Information
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• v.28 no.7
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• pp.131-143
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• 2023

In the future knowledge society, the importance of business data is expected to increase, and it is recognized as a raw material for companies to manufacture product or develop service. As the importance of data increases, methods to calculate the economic value of database assets is being studied. There are many studies to evaluate the value of database assets, but the characteristics of database assets are not fully reflected. In this study, we classified database assets into revenue-type, non-revenue-type, and public-type database assets by considering the characteristics of database assets. In addition, focusing on the fact that revenue-type database assets can be valued similarly to existing technology valuation, we developed a method for calculating the life of database assets that includes risk-adjusted discount rate.

• Journal of the Korean Home Economics Association
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• v.28 no.3
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• pp.87-103
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• 1990

The purpose of this study is to provide basis data to understand the urban housewives' assets management behavior. The result can be summarized as follows: 1. The more urban housewives were educated, the more they were satisfied with methods of assets management. So it turned out that the educational improvement of husbands and wives brought forth the satisfaction of their lives. From this result, we can conclude that more improved education is essential to us. 2. Specifically, age is an important factor of the reasons of assets management. Among housewives below 40 years old. the preparation for purchasing durable goods and more leisure was the main reason for assets management. Among housewives from 40 to 50, the preparation for expenditures of education and marriage of their children was the main reason. Among housewives above 50, the preparation for their retirement was the main reason. As results, we can notice that they don't make a long-range plan positively but they usually prepare expenditures for their seasonable needs. So we have to emphasize on educating them to make a long-range plan.

• Journal of Society of Preventive Korean Medicine
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• v.18 no.1
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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.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.11-22
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• 2022

The iron and steel sector is caught between two worlds: "carbon reduction" and "development." The goal of this study is to show that optimizing asset structure to boost intangible assets, particularly brand assets, is a viable strategy to achieve low-carbon development. This study uses panel data from 38 A-share companies in China's iron and steel industry from 2010 to 2020, as well as World Brand Lab data, to create a comprehensive impact index of enterprise value from the standpoint of an asset structure optimization, and to test the impact of intangible assets and brand equity on enterprise value. The findings show that: the asset structure of iron and steel enterprises is closely related to enterprise value, implying that iron and steel industry development necessitates a transformation of quantity control and quality improvement; the proportion of intangible assets in the asset structure of iron and steel enterprises plays a positive and critical role in enterprise value under surplus conditions. The iron and steel industry begins to shift from tangible to intangible assets; there is heterogeneity in the iron and steel industry transformation. Given certain technological levels, the share of brand assets contributes significantly to the increase in enterprise value.

• The Journal of the Korea Contents Association
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• v.7 no.1
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• pp.155-160
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• 2007

A learning resource is a SCO or a collection of on or more assets in the SCORM. A storage policy is required to search rapidly and reuse assets in e-learning environment. However there are not research results about it. In this paper, We propose a storing method for assets based on cluster and define the mathematical formulation of it. Also, we present criteria for assets evaluation and describe procedure to evaluate each asset. We show that the search based on proposed cluster storing method increase performance than the categorization search through performance evaluation.

• Journal of Digital Convergence
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• v.16 no.4
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• pp.79-85
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• 2018

The objective of this study focuses on the relationship between increasing of leverage and income, asset purchase. For empirical test, regression analysis was conducted using panel data of the household financial welfare survey. The results of the analysis are as follows: First, increasing of leverage is determined by the asset purchase. Deleveraging can be realized by reducing the size of the assets. Second, increase of leverage has positively affected on the increase of asset. Also, the increase of income has significantly positive influence on the increase of assets. These results provide practical guidance as research in increasing of leverage and increase of asset and the limitations of the research and future study are discussed as well.

• International Journal of Contents
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• v.5 no.1
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• pp.37-45
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• 2009

This paper empirically tests pecking order theory. Korean listed firms are used as the samples. On the whole we find supportive results for pecking order theory. The fixed effect model on the whole period shows that as pecking order theory suggests that debt ratio decreases as cash flow. ROA, physical assets, and firm size increase. Again, it is shown that corporate debt ratio significantly decreases as cash flow or ROA increases in every sub-sample, which coincides with the prediction of pecking order theory. Corporate debt ratio significantly decreases as physical assets or jinn size increases in case of the whole sample, pre-financial crisis period, and the sub-samples by q-ratio, which also supports the prediction of pecking order theory. Statistical significance of the coefficients of physical assets or firm size completely disappears after Korean financial crisis. Perhaps it is because the role of physical assets or firm size as a mitigator of information asymmetry significantly weakens after the financial crisis as Korean financial market becomes more transparent. For small firms only size variable is negatively and significantly related with debt to assets. It seems that size is an important factor for smaller firms in making financing decision.