• 제목/요약/키워드: Value Evaluation Elements

검색결과 219건 처리시간 0.023초

현금흐름과 발생액 및 구성요소들이 현금흐름의 지속성과 기업가치에 미치는 영향 (The Effects of the Elements of Cash Flow and Accrual on the Consistency of Cash Flow and on the Firm's Value)

  • 박창래;이상희
    • 산학경영연구
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    • 제22권2호
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    • pp.61-86
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    • 2009
  • 본 연구의 목적은 이익의 구성요소인 현금흐름과 발생액 그리고 현금흐름 요소 및 발생액의 요소가 현금흐름의 지속성과 기업가치에 미치는 영향을 조사하였다. 차기의 현금흐름과 재무제표공시시점 월말의 종가 각각을 종속 변수로 하고 당기의 현금흐름과 현금흐름의 구성요소, 그리고 발생액과 발생액의 구성요소를 독립변수로 하는 4개의 모형에 대하여 회귀분석을 실시하였다. 1980년에서 2006까지 증권거래소에 상장된 12월 결산 제조기업을 대상으로 분석한 결과는 다음과 같다. 현금흐름과 발생액은 현금흐름의 지속성과 기업가치 평가에 유의적인 관계를 보이고 있으며 현금흐름이나 발생액 보다는 현금흐름의 요소나 발생액의 요소가 현금흐름의 지속성과 기업가치평가에 미치는 영향이 더 컸다. 그리고 현금흐름의 요소와 발생액의 요소 중 일부는 현금흐름의 지속성이나 기업가치평가에 있어서 서로 다른 영향을 미치는 결과를 보였다. 따라서 현금흐름과 발생액을 현금흐름의 지속성과 기업가치 평가와 관련된 의사결정에 활용할 경우 총액보다는 각 요소별로 고려할 필요가 있으며, 현금흐름 예측시와 기업가치 평가에 있어서 각 요소를 달리 고려할 필요가 있음을 보여준다.

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제주밭담의 경관보전직불제 도입을 위한 경관자원(제주밭담) 평가시스템 구축과 적용 (Development of Landscape Resource Assesment Systems of Jeju Island's Stonewall Fencing Farming Land for the Introduction of Direct Payment System of the Landscape Preservation and its Application)

  • 고성보
    • 농촌계획
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    • 제13권3호
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    • pp.123-133
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    • 2007
  • The purpose of this study is to develop the landscape resource assessment system(LRAS) to help evaluate the value of landscape resources(Jeju Island's Stonewall fencing farming land) for the introduction of direct payment system of the landscape preservation objectively and to applicate the model in the fields. Delphi survey on Jeju's stonewall experts shows that the order of priority among value evaluation elements on Jeju's stonewall is its harmony with surroundings(34%), the preservation of its original state(34%) and its density and scale(32%). Evaluation system development of landscape resources(Jeju's stonewall fencing filming land) and field observation survey utilizing it consists of the following five steps. Step 1 includes the first Delphi survey on Jeju's stonewall experts to decide its value evaluation elements and their priority. Step 2 is the second Delphi survey on Jeju's stonewall experts to grade pictures of landscape resources(Jeju's stonewall fencing farming land) on the basis of expert-proposed value evaluation standards. Step 3 consists of analysis work using the result of Delphi survey on experts. Step 4 is to select five grade standard pictures according to each of three grading elements of A, B, C belonging to each of the three standards. Then, it is necessary to make panels including five A-grade pictures, five B-grade pictures and five C-grade pictures according to each of the three elements of density, harmony, and original state preservation. Step 5 consists of field observation survey. According to the result of few experts' value evaluation of stonewall fencing farming land with the aid of NRAS developed in this research, the area of Pyeongdae-ri is ranked first, and then the area of Bukcheon-ri, Chocheon-up, the area of Gwakgi-ri, Ewol-up, the area of Shinum-ri, Ewol-up and the area of Yongsu-ri, hankyung-Myun are ranked in the order named. When those areas are graded, A Grade Areas includes the areas of Pyeongdae-ri, the area of Bukcheon-ri, the area of Gwakgi-ri, B Grade Areas consist of the area of Shinum-ri and the area of Yongsu-ri, and the areas of Onpyeong, wimi and youngrak belong to C Grade Area.

창의성요소와 감성디자인의 평가방법 관계에 대한 연구 (Evaluation Method for the Creativity Elements and Emotional design)

  • 이성필;홍정표
    • 감성과학
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    • 제13권1호
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    • pp.259-268
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    • 2010
  • 현대사회를 감성사회라고 말한다. 감성사회에서 감성(感性)디자인은 상품의 가치를 높여 부가가치를 높여준다. 많은 연구자들이 감성디자인에 대하여 주장을 하고 있지만 감성제품과 일반 제품의 관계에 대해서는 아직까지 판단기준이 무엇인지 명확하게 밝히거나 무엇이 감성제품인지에 대하여 구체적으로 연구된 사례가 많지 않다. 따라서 감성디자인에서, 사용자에게 중요하게 다루어지는 디자인요소가 무엇이며, 감성디자인의 분류와 판단 기준을 제시할 필요가 있다. 이를 위하여 첫 번째로 선행 연구된 디자인 창의성 평가 요소와 감성디자인의 관계, 소비자에게 선호되는 감성디자인은 어떤 창의성평가요소와의 디자인요소가 중요하게 다루어져야 하는지를 제안하고, 두 번째로, 감성디자인유형별로 중요하게 표현되는 이미지와 창의성평가요소와의 관계는 무엇인지를 알아보았다. 이를 위하여 사용자들에게 제품을 보여주고 감성디자인이라고 생각하는 제품을 선정하게하고, 선정된 제품을 디자인유형별로 나누어 창의성평가요소와의 관계를 알아보았다. 또한 선정된 제품에서 느끼고 있는 디자인이미지를 알아보고 이미지와 창의성평가요소와의 관계도 알아보았다. 본 연구를 통하여, 감성디자인은 시대의 변화, 환경, 사용자에 따라 중요한 창의성평가요소가 다르게 나타날 수 있으며, 사용자가 선호하는 디자인은 어떤 이미지를 갖는 디자인이어야 한다는 것을 알 수 있을 것이다.

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대학캠퍼스 건축물의 형태적 요소 및 이미지평가에 관한 연구 (A Study on the Image Evaluation and Morphological Elements of Buildings In the University Campus)

  • 김천일;김익환
    • 교육녹색환경연구
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    • 제12권2호
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    • pp.1-10
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    • 2013
  • This study evaluates the relationship among the evaluation structure of morphological elements, the satisfaction on exterior elements, and the image evaluation for the campus landmarks by campus type. The investigation results are summarized as follows. 1) The university headquarter was nominated as the university landmark, and the main reason for the nomination was the building's historic and locational value. 2) Of the morphological elements of the campus landmark, 'proportion and balance' and 'harmony and order' were deemed important, while 'diversity' was deemed less important. 3) For the satisfaction on the facility's exterior elements, the evaluation structure was different for each university. However, the factor of 'location of the facility' was deemed the biggest factor for satisfaction for all universities, while the facility's 'color and material' were found to be the most dissatisfying factors. 4) The image evaluation on the facility was different for each university. Although there was a strong skeptical image about 'liveliness', there was a very positive image about 'elegance' and 'scale'. 5) On the relationship between the satisfaction on exterior elements and the image evaluation, there was a different evaluation structure for each university. 'Facility's color and exterior material' were the main elements which improved the overall image of the facility. Thus, the study results strongly suggest that an important task is to determine the maintenance direction through the emphasis on the relationship between exterior elements and image satisfaction for each university.

실내공간의 유형별 이미지 평가를 통한 정보획득특성에 관한 연구 - 성별 비교를 중심으로 - (A Study of Data Acquiring Characteristics Through Image Evaluation by Types of Interior Space - Focused on Gender Comparisons -)

  • 최계영;최주영;김종하
    • 한국실내디자인학회논문집
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    • 제20권5호
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    • pp.143-151
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    • 2011
  • Since it is important to understand data acquiring characteristics through relationship between spatial types and spatial elements and apply it to spatial plans for smooth communication between designer and user of space, the conclusions gained from analysis of data acquiring characteristics of spatial elements through image evaluation by types of interior space can be summarized as in the followings: First, for the amount of acquired data by types of interior space, it shows that the acquired amount of data is to change by types and data acquiring method (phrase and image) even though the spatial elements are same. Second, for the data acquiring process of spatial types by gender, it shows that there is a big difference in acquiring of data according to the evaluation method by phrase and image. Third, for the amount of acquired data of spatial types by gender, it shows that there is a difference between male and female, which is by "classic ${\rightarrow}$ modern ${\rightarrow}$ natural" in case of male and "classic ${\rightarrow}$ natural ${\rightarrow}$ modern" in case of female. regarding both of phrase and image. Fourth, for the evaluation by gender, it shows that there is a deviation in the value of difference according to the elements by which data acquiring characteristics evaluate space. It is considered that this deviation characteristic is in need of reflection in the process of spatial evaluation. This study analyzed data acquiring characteristics of space user's spatial elements through image evaluation by types of space to understand how data acquiring would be changed of spatial elements according to type and gender. Through this study, it expects to make clear that, when a designer is planning a certain space, if the space can be a space for the user by understanding of which elements should be exposed to users by types to acquire more data.

장소가치 개념에서의 플레이스 브랜딩 평가 방안 (Research on Place Branding Evaluation based on Place Value)

  • 어정연
    • 한국콘텐츠학회논문지
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    • 제13권5호
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    • pp.199-209
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    • 2013
  • 플레이스는 단순한 물리적 공간보다는 확장된 의미이다. 따라서 장소를 대상으로 하는 모든 활동들은 이와 같이 다양한 관계 구조를 지닌 장소의 특성을 이해하고 핵심적으로 반영해야 한다. 최근에 주목받고 있는 플레이스 브랜딩도 예외는 아니다. 본 연구는 플레이스 브랜딩을 장소와 가치라는 차원에서 재검토하고, 이를 통하여 보다 체계적이고 구체적인 평가체계를 구축하고자 한다. 새로운 평가체계의 구축은 다음과 같은 문제 제기를 통해 얻고자 하는 목적을 충족하기 위함이다. 본 연구는 장소가치를 중심으로 하는 플레이스 브랜딩을 새롭게 정의하여 플레이스 브랜딩 시스템의 정확성과 보편성을 확보하고자 한다. 이를 통하여 작게는 역동적인 플레이스 브랜딩 활동에 일익하고, 크게는 도시디자인 관련 평가 모델로 활용될 수 있도록 한다는 점에서 연구의 의의가 있다.

디지털 진단방사선촬영에서 부가여과판 사용에 따른 피폭선량 감소와 화질 개선 (Reduction of Patient Dose Exposure and Improvement of Image Quality by Use of Additional Filtration in Digital Radiology)

  • 문수정;김영근;이성길
    • 대한디지털의료영상학회논문지
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    • 제12권1호
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    • pp.19-25
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    • 2010
  • This study is mainly for the reduction of exposure dose by using a heavy elements filter(Gd) in the digital radiology. They contained heavy elements filter of Gd and X-ray beam hardening filters such as Al and Cu. According to the results of experimental evaluation, X-ray property was not changed with variety of kVp in the case of the Gd filter. The surface dose and absorption dose were increased in order of Cu and Al. The contrast of image showed the higher value in order of Cu, Al and Gd. While the use of Gd has increased the numerical value of the CR image, and grayscale has decreased noise value of the DR image.

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VE-LCC 분석을 통한 철도의 최적노선 선정방안 연구 (A Study on the Selection of the Optimum Railroad Line using VE-LCC Analysis)

  • 신태균;손석구;이승훈;구교진;현창택
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2003년도 춘계학술대회 논문집
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    • pp.315-320
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    • 2003
  • Selecting a railroad line requires the comparative evaluation of various elements. As a systematic approach to this selection it will be necessary to apply the VE study and the LCC analysis. This study proposes a methodology for selecting the optimum line of the ralroad using VE-LCC analysis. The VE study is performed by following four steps : Information analysis, Function analysis, Alternative evaluation, and Optimum plan selection. The economics evaluation in VE study is using LCC analysis and Sensitivity analysis. Cost items in LCC analysis are classified into bridge, tunnel, rail, and earthwork. We could select the optimum alte-rnatives considering not only cost elements hut also various evaluation element in VE-LCC analysis. The synthetic evaluation process of relative value composition and weighted matrix evaluation

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TRY 방법론에 의한 표준일사량데이터 평가 (Evaluation of Typical Solar Radiation Data by the TRY Methodology)

  • 유호천;이관호;김경률;박소희
    • KIEAE Journal
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    • 제7권6호
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    • pp.23-28
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    • 2007
  • Limited fossil fuels and unstable energy supply are considered as one of the critical problems in architecture requiring large amounts of energy. In order to this challenge, environment-friendly architecture design is required. Clear data should be prepared to apply solar energy to architecture aggressively and properly. This study used FS statistical analysis data regarding average daily solar radiation of Seoul observed over 20 years to find out standard year and standard daily solar radiation. This study also aims to compare and evaluate an appropriate method of selecting a standard year which is too close to measurement value through comparison and analysis with daily solar radiation acquired by applying overseas researchers' suggesting weight factor. As a result, the data nearest to measurement value of daily solar radiation was UK CIBSE TRY(TYPE 2) displaying 0.100in t-statistic index. For UK CIBSE TRY(TYPE 2), weight factor was applied to three climatic elements except relative humidity. TYPE 1 and TYPE 3 recorded 0.343 and 0.367, respectively, showing higher record of t-statistic than TYPE 2. TYPE 1 was calculated through FS statistical value of single data about daily solar radiation with other climatic elements excluded. For TYPE 3, relative humidity was added to TYPE 2. In particular, since TYPE 2 was closer to the measurement value compared to the others, it is necessary to consider relationship with other climate elements if other climate elements are added.

효율적인 농촌주택 개발을 위한 설계VE 품질모델 및 가중치 제안 (A Proposal of the Quality Models and Additive Value Degrees for the Effective Application in the Rural Houses Design Value Engineering)

  • 민경석
    • 한국농촌건축학회논문집
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    • 제7권2호
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    • pp.1-8
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    • 2005
  • In a rural house, it is necessary to make a quality model that choose effective design value engineering. So more effective models, this study examine requests of a rural house project designers, constructors, and tenants. Checked items are classified into four groups that working area, dwelling area, constructive and environmental parts. Each groups are also divided into detailed items for basic decisional elements. When basis points sets 10, it can be divided that working area parts 3pts, dwelling area parts 2.5pts, constructive parts 3pts and environmental parts 1.5pts. In this results, we can make a proposal of evaluation on additive value quality model for a rural house in design value engineering.

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