• 제목/요약/키워드: assets control

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Universal Description of Access Control Systems

  • Karel Burda
    • International Journal of Computer Science & Network Security
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    • 제24권8호
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    • pp.43-53
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    • 2024
  • Access control systems are used to control the access of people to assets. In practice, assets are either tangible (e.g. goods, cash, etc.) or data. In order to handle tangible assets, a person must physically access the space in which the assets are located (e.g. a room or a building). Access control systems for this case have been known since antiquity and are based either on mechanical locks or on certificates. In the middle of the 20th century, systems based on electromagnetic phenomena appeared. In the second half of the same century, the need to control access to data also arose. And since data can also be accessed via a computer network, it was necessary to control not only the access of persons to areas with data storage, but also to control the electronic communication of persons with these storage facilities. The different types of the above systems have developed separately and more or less independently. This paper provides an overview of the current status of different types of systems, showing that these systems are converging technologically based on the use of electronics, computing and computer communication. Furthermore, the terminology and architecture of these systems is expanded in the article to allow a unified description of these systems. The article also describes the most common types of access control system configurations.

종합병원 자산관리 정도 및 요인 분석 (The Factors affecting the Level of Fixed Assets Management in General Hospitals)

  • 서영근;유승흠;이해종;박은철
    • 한국병원경영학회지
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    • 제1권1호
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    • pp.21-36
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    • 1996
  • The purpose of this study is to evaluate the level of fixed assets management of the factors affecting its management level. The surveyed data were gathered from 105 general hospitals among 263 general hospitals nationwide. The level of fixed assets management was measured by 11 dimensions of assets management. The results were as follows : 1. According to general characteristics of hospitals, the management level of public hospitals and corporatized hospitals was better than that of private hospitals. The management level was better as increasing beds. 2. In the structural characteristics of assets management, the management level of the hospitals which had the responsible person for assets management was better than that of the hospitals which had not. 3. In the operating characteristics of assets management, the hospitals that conducted education for the job had better level of assets management that did not it. The hospital that the discard of assets was decided by engineering department or management department were better in management level than the hospitals that it was decided by user department. The management level of hospitals which were computerized for assets management was better. 4. In the full model, the most factors affecting the level of assets management were the factors that were characterized by operation pattern of assets management, and the operating characteristics of assets management were explained to 23.1% of total 45.7%. Conclusively, the level of assets management was mostly affected by the operating characteristics of assets management which were education for the job, discard decision not by user department, computerization for assets management. Therefore, hospitals perform education of the job, discard decision by engineering or management department, and computerization for better level of fixed assets management

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국부통계 산출을 위한 입목자산 분류기준의 정립 (Reviewing Classification Scheme of Timber Assets for the National Accounting in Korea)

  • 정세경;김영환
    • 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.

유비쿼터스 센서네트워크를 활용한 학교자산관리시스템 (A study on School Assets Management System based on Ubiquitous Sensor Network)

  • 박민식;전태현
    • 한국조명전기설비학회:학술대회논문집
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    • 한국조명전기설비학회 2009년도 춘계학술대회 논문집
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    • pp.277-280
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    • 2009
  • In this paper, the method to apply the RFID technology to schools will be presented in order to effectively integrate and manage various assets in school. The proposed system may be seemed to be very useful of individual school to grasp the status of their assets and also the central government to control and manage the assets scattered far and wide around the country. We also propose the OSN/PMS server based on EPC global standard could be appropriate especially in schools. In addition the proposed system can acquire simultaneously the information from several RFID readers at real time so that it is possible and easy to track the position, the path of moving and the status of assets in the school. To show the usefulness of the proposed system, the prototype of the system has been implemented and conducted. The proposed system seems to be applicable to various fields such as factories, farms, or homes as well as school.

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Study on Enterprise Value and Asset Structure Optimization of the Iron and Steel Industry in China under Carbon Reduction Strategy

  • ZHU, Hong Hong;SUN, Yue Yao;LI, Jin Bao
    • The Journal of Asian Finance, Economics and Business
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    • 제9권3호
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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.

Liquidity and Solvency Management and its Impact on Financial Performance: Empirical Evidence from Jordan

  • DAHIYAT, Ahmad Abdelrahim;WESHAH, Sulaiman Raji;ALDAHIYAT, Mohammad
    • The Journal of Asian Finance, Economics and Business
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    • 제8권5호
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    • pp.135-141
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    • 2021
  • The study aims to examine the impact of liquidity and solvency management on the financial performance of Jordanian manufacturing companies listed on the Amman Stock Exchange, for a period of 10 years from 2010 to 2019. The size of the company was used as a control variable. The study employs Return on Assets (ROA) and Earnings Per Share (EPS) to measure financial performance. Current ratio (CR) and total debts to total assets were used as proxies for liquidity and solvency management, while logarithm of total assets was used to measure the size. Correlation and multi regression analyses have been applied to analyze the data. The results show a statistically significant impact of independent and control variables (liquidity and solvency management and the size of the company) on financial performance, while the detailed results of the hypotheses indicate that liquidity has an insignificant reverse impact on financial performance. With respect to other variables, there is a significant positive impact of size on performance and a significant negative impact of solvency on performance. The study suggests in light of results, increasing investments in companies' assets by focusing on internal financing, such that large-sized companies with low leverage will have a good performance.

원자력시설의 필수디지털자산에 대한 기술적 보안조치항목에 대한 연구 (A Study on the Implementation of Technical Security Control for Critical Digital Asset of Nuclear Facilities)

  • 최윤혁;이상진
    • 정보보호학회논문지
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    • 제29권4호
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    • pp.877-884
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    • 2019
  • 기술발전에 따라 원자력시설에 사용되는 장비가 아날로그 시스템에서 디지털 시스템으로 변경되는 추세이다. 컴퓨터와 디지털시스템의 비율이 증가함에 따라 원자력시설은 사이버 위협에 노출되었다. 그 결과 사이버보안에 대한 관심이 높아지고 사이버 공격으로부터 시스템을 보호해야 한다는 인식의 변화가 생겼다. 국내 규제기관에서 발행한 KINAC/RS-015는 필수디지털자산에 대해 101가지 사이버보안 통제항목을 제시하였지만 디지털자산의 특성을 고려하지 않은 일반적인 항목이다. 모든 사이버보안 통제항목을 필수디지털자산에 적용하는 것은 많은 작업량과 효율성을 떨어뜨린다. 본 논문에서는 필수디지털자산의 특성을 파악하고 적절한 보안조치항목을 제시함으로써 효과적인 사이버 보안 통제항목 적용을 제안한다.