• Title, Summary, Keyword: Local Asset Base

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A Local Asset Based Regeneration Process of Gamcheon Culture Village Busan (부산 감천문화마을의 지역자산 기반 재생과정 연구)

  • Lee, Yeun Sook;Park, Jae Hyun
    • KIEAE Journal
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    • v.14 no.3
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    • pp.111-120
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    • 2014
  • In the late 20th century, Korea has accelerated urban sprawl and demolition based redevelopment without considering local characteristics. As a result, quantitative supplement of housing has been saturated and has pushed revitalization especially. The purpose of this research is to delineate the local asset based regeneration of Gamcheon Culture Village Busan. The research methods are field visit, site observation, in-depth interview, library and internet research, data were collected and analyzed with the contents analysis techniques. As results, elements of hardware, software and humanware resources and the dynamics of the whole process such as how the resources connected and utilized, and how the external resources have been converged into these to regenerate Gamcheon Culture Village in diverse dimensions, such as cultural, social, economical and physical one were analysed. This research is expected to share the wisdom of revitalizing with collaborations. Through enhancing negative resources of decayed area to positive ones, the case produced the synergy.

A Study on Impact of the Asset Structure Based on IT in Air Tourism and leisure Industry to the Managerial Outcomes (항공관광 여가산업 IT 구현을 위한 업종별 자산구조가 경영성과에 미치는 영향에 대한 연구)

  • Baik, Namjin;Baik, Namkyu;Cha, Jae-Sang
    • Journal of Satellite, Information and Communications
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    • v.12 no.4
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    • pp.125-130
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    • 2017
  • In recent, a rapid growth of the air tourism and leisure industry and the massive amount of investing plan by the national government, the local authorities have drawn new investment of new market entrance companies and increasing investment of current companies which have been diversified their business area. Whereas, few research literature on the asset structure formation which is the base of investment activity has been studied. In this study, we suggest the results of the impact of the asset structure to the managerial outcomes by the analysis of the asset structure of air transport industry, the sea transport industry, and the ground passenger transport industry that have been representing of the air tourism and leisure industry. As results of this study, we suggest the reference point of future invest direction and the way of improving effectiveness of air tourism and leisure industry.

A Study on the Influential Factors for Location of the Franchized Coffee shop in Seoul -focused on the Starbucks Coffee shop- (서울시 프랜차이즈 커피점 입지의 영향요인 -스타벅스 커피전문점을 중심으로-)

  • Jeong, Seung-Young;Choi, In-Sub
    • Journal of Cadastre & Land InformatiX
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    • v.48 no.1
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    • pp.245-253
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    • 2018
  • The purpose of this study is to find the factors affecting the location of a Starbucks coffee shop by using multiple regression analysis. This study is based on location theory and the data for this analysis was collected from 522 retail real estate leases in Seoul. The results of the study are as follows. First, the most important factors affecting the location of a Starbucks coffee shop are monthly rent, deposit money, and goodwill value. Second, the number of firms & employees, local economic base, location characteristics, goodwill value, the deposit money, and monthly rents affect on the location of a Starbucks coffee shop in Seoul. Third, the result shows that deposit money, monthly rents, goodwill value, and numbers of business firms are important in the process of selecting the coffee shop location.

A Study on XMDR-DSM System Design for Cooperative (협업을 위한 XMDR-DSM 시스템 설계에 관한 연구)

  • Moon, Seok-Jae;Jung, Kye-Dong;Choi, Young-Keun
    • The KIPS Transactions:PartD
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    • v.16D no.5
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    • pp.701-714
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    • 2009
  • In the enterprises the data integration based on service requires integrated data management as the change in the environment of enterprises accelerates. Cooperation among enterprises is accomplished through accessing distributed database using business process. As this approach is performed based on the global query, problems such as data heterogeneity, schema heterogeneity, and verification of validity have to be solved in advance for the interoperability among the heterogeneous system. Thus, cooperation requires dynamic and reliable construction. In this paper, we propose XMDR-DSM (eXtended MetaData Registry-Data Service Mediator) system for cooperation. XMDR-DSM, which is comprised of XMDR-DS, XMDR-DQP, and XMDR-DAI, supports the mapping between global schema and local schema and provides data access and integration service. Therefore, XMDR-DSM enables the mutual support of business operations among heterogeneous database. In addition, it can secure information as reusable asset and the standardization of interchange. Also it can manage unified information since it provides business process based on workflow; therefore, it will be able to increase the life span of information and reduce the cost.

A Intelligent Diagnostic Model that base on Case-Based Reasoning according to Korea - International Financial Reporting Standards (K-IFRS에 따른 사례기반추론에 기반한 지능형 기업 진단 모형)

  • Lee, Hyoung-Yong
    • Journal of Intelligence and Information Systems
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    • v.20 no.4
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    • pp.141-154
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    • 2014
  • The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.