• 지적과 국토정보
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• 제45권1호
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• pp.207-224
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• 2015

본 연구의 목적은 부동산평가에 있어 소득접근법에 속하는 무형자산의 평가기법을 고찰하는 데 있다. 소득접근법에 의한 무형자산의 가치는 장래 기대되는 경제적 편익을 현재가치로 환원한 값이다. 관계법령의 무형자산의 평가기준으로는 감정평가에 관한 규칙, 지식재산기본법, 국유재산법의 규정을 검토하였다. 경제적 편익의 추계방법으로는 외삽법, 생애주기분석법, 감응도분석법, 시뮬레이션분석법, 판단법, 타불라라사법을, 자본환원율과 할인율의 추계방법으로는 시장추출법, 자본가격결정모형, 조성법, DCF모형, 가중평균자본비용법을 고찰하였다. 대상무형자산의 자본환원방법으로는 사용료절감법, 초과이익환원법, 이윤분할법, 업체가치잔여법, 가상소득환원법 등을 살펴보았다.

• 농업생명과학연구
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• 제44권3호
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• pp.89-97
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• 2010

이 논문은 대기오염 개선에 따른 부수적 가치를 분석하기 위하여 가상가치평가법을 이용하였으며, 지불의사 유도방법으로는 이중 양분선택법을 적용하였다. 온실가스의 감축, 특히 이산화탄소 감축은 화석연료의 사용감소를 통해 대기오염물질의 감소라는 부수적 효과를 갖는다. 주요 분석결과를 정리하면 다음과 같다. 첫째, 대기오염 개선에 따른 부수적 가치는 연간 329,236원으로 분석되었다. 둘째, 지불의사금액의 가치 추정에 있어 사회 경제적 특성변수와 환경에 대한 인식을 포함한 분석모형의 적합성이 다소 개선되는 것으로 나타났다. 따라서 제시금액뿐만 아니라 사회 경제적 특성변수들을 포함한 분석모형을 적용하고 이를 통한 지불의사금액의 가치가 보다 타당할 것으로 판단된다.

• 대한건축학회논문집:계획계
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• 제36권3호
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• pp.13-20
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• 2020

The purpose of this study is to analyze the fuzzy pattern that is reflected on the inside of the value evaluator in measuring the economic value of architectural aesthetic using the fuzzy-contingent valuation method. The main results of analyzing the relationship between architectural aesthetic and fuzzy patterns by typing 307 fuzzy patterns collected from visitors at Dongdaemun Design Plaza are as follows: First, low levels of architectural aesthetic can be a primary cause of extreme refusal of payment. However, it was confirmed that the extreme refusal of payment could partially involve mentality of free-ride on public goods or mentality that would not give value to past events that are not future. Second, if the architectural aesthetic score is 77.5, the most perfect form of fuzzy pattern is formed. It is confirmed that the fuzzy form, which is the standard in the relationship between architectural aesthetic and money value, is made at 77.5 points. This means that it is most efficient to have 77.5 points of architectural aesthetic to secure balanced data by membership in the study of architectural aesthetic value measurement through fuzzy pattern. Third, according to the architectural aesthetic score, respondents can be interpreted as follows: no monetary willingness arises before or after 52.4, starts to respond to the amount before and after 65.6, severe conflict over payments around 70.6~71.7, stronger willingness to pay around 77.6, want to pay for sure around 80.0.

• 대한수학회지
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• 제34권2호
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• pp.279-284
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• 1997

Let L/F be a finite separable extension of Henselian valued fields with same residue fields $\overline{L} = \overline{F}$. Let D be an inertially split division algebra over L, and let $^cD$ be the underlying division algebra of the corestriction $cor_{L/F} (D)$ of D. We show that the index $ind(^cD) of ^cD$ divides $[Z(\overline{D}) : Z(\overline {^cD})] \cdot ind(D), where Z(\overline{D})$ is the center of the residue division ring $\overline{D}$.

• Journal of applied mathematics & informatics
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• 제28권3_4호
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• pp.1017-1023
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• 2010

We prove that a maximal ideal M of D[x] has two generators and is of the form where p is an irreducible element in a PID D having infinitely many nonassociate irreducible elements and q(x) is an irreducible non-constant polynomial in D[x]. Moreover, we find how minimal generators of maximal ideals of a polynomial ring D[x] over a DVR D consist of and how many generators those maximal ideals have.

• 한국IT서비스학회지
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• 제17권2호
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• pp.69-81
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• 2018

This study performed an economic analysis and tested the viability of a public computerization project to create a comprehensive information system for public e-procurement for small and medium-sized businesses (SMBs). The study found that the estimated costs of the project included 4.3 billion won to build the system and 710 million won per year to maintain the system once it is built. The project's estimated total benefits amounted to 6.66 billion won per year, including 5.871 billion won per year in increased convenience for SMBs that use the system, 406 million won per year in benefits for public institutions, and 383 million won per year in benefits for the institution "A" to adopt the system. We used the contingent valuation method (CVM) to estimate the benefits to SMBs, which would be the main participants of the project. The survey found that the SMBs were willing to pay an average fee of 170,136 won. we conducted an economic analysis by applying a 5.5% social discount rate over an analysis period of 10 years and found a benefit-cost ratio of 5.02 and a net present value of 40.201 billion won, which indicated a very high economic viability of the project. The results of this study can be an important reference when deciding whether to pursue computerization projects in the public sector.

• 한국주거학회논문집
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• 제11권4호
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• pp.23-33
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• 2000

Up until the mid-90s, the housing market of Korea has been supplier-oriented with the constant shortage of housing supply. But today, with the surplus of supply over demand and ever-increasing competitiveness in the housing market, understanding consumers needs have become one of the keys to successful business. Consumers overall living standard have increased and they are now looking for better living environment. As a matter of course, there have been much studies focusing on the evaluation factors and consumers preferences of the living environment, somewhat overlooking the asset value of a residential property. Consumers see their house in terms of both a living space and an asset. Therefore, it is these two values altogether that influences the buying decision process of consumers. This study seeks to stress on the importance of the fact that it is both the living environment and asset value of a house that are considered in the buyers valuation of residential property. And the study suggests that influencing factors of housing attributes in the decision-making process of buyers be sub-categorized into two broad groups, value as a living space and value as an asset. This is to serve both the researcher in the academic field and marketers for better understanding of consumers needs and influencing factors of buyers valuation of housings vis-a-vis market.

• 한국경영과학회지
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• 제26권3호
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• pp.21-37
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• 2001

Riding on the wave of the information technology revolution, a slow of internet venture businesses (IVB) came into being. Hence, one of the recent developments in Korean capital market has been the proliferation of IVB, which is in accordance with the worldwide trend of ‘new economy’. Although the fair valuation is crucial for the nourishment of IVB, it is difficult to apply traditional valuation methods to these firms without reservation. It is due to the facts that most venture firms have little records of performance, grow unprecedently fast, and have highly uncertain future. The main purpose of this study is to suggest performance evaluation system of IVB and to develop KPE (Key Performance Indicators). Our empirical study is based upon Kaplan & Norton’s Balance Scorecard (BSC) approach. Specifically, our research has been conducted by the following two subsequent procedures: Firstly, seven internet venture firms have been selected and their executives have been interviewed by FGI(Focus Group Interview) method. Based upon these results, performance indicators have been developed. Secondly, by using the above mentioned BSC items (i.e., financial perspective, customer perspective, internal perspective and innovation & learning perspective), questionnaires have been constructed and sent to IVB through e-mail as well as over the Fax. Among the collected 110 samples, reliable 106 samples have been used to build BSC model and to draw our conclusion. In the future study, it would be much better to consider the role of strategy in IVB and the causal relationship among Key Performance Indicators of BSC.

• 기술혁신학회지
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• 제7권3호
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• pp.657-679
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• 2004

The purpose of this paper is to measure economic impact of marine environment conservation research development project. Benefit-Cost(B/C) analysis and Contingent Valuation Methods(CVM) are used to valuate the benefits from the research development projects. A period of three years for research development fund is considered as a part of the costs and adjusted to the net present value (NPV) of the 2002 ending period. The environmental charges for marine environment improvement are considered for the benefit measurement. The benefits are estimated by using monthly average willingness to pay, which is 2,289 Korean won. The contribution of the developing a management model for environmental pollution in the Gwangyang Bay is evaluated utilizing survey data and information. Based on the assessment by expert groups, the contribution of the model was 37.5％. The research results showed that B/C ratio is 20.61, NPV is 89,200 million Korean won, and social rate of return is 185.7％. When the level of contribution is over 1.83％ at the assessment of potential influence, it is recognized to be economically feasible. This research presents a quantitative framework for Research and Development projects for marine environment conservation, and it can be applied to decision making for the investment size of R&D projects.

• 한국소프트웨어감정평가학회 논문지
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• 제16권1호
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• pp.45-53
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• 2020

본 논문에서는 웹 페이지 탐색 시 지속해서 발생하는 사용자 상호작용 과정을 이용하여 시선 검출을 위한 캘리브레이션 데이터를 획득하고, 사용자의 시선을 검출하는 동안 자연스럽게 캘리브레이션을 수행하는 방법에 관하여 기술하였다. 제안된 비강압식 캘리브레이션은 획득한 캘리브레이션 데이터를 이용하여 미리 학습된 시선 검출 CNN 모델을 새로운 사용자에 적응하도록 보정하는 과정이다. 이를 위해 훈련을 통해서 시선을 검출하는 일반화된 모델을 만들고 캘리브레이션에서는 온라인 학습 과정을 통해 빠르게 새로운 사용자에 적응하도록 하였다. 실험을 통하여 다양한 사용자 상호작용의 조합으로 시선 검출 모델을 캘리브레이션 하여 성능을 비교하였으며, 기존 방법 대비 개선된 정확도를 얻을 수 있었다.