The purpose of this study was to propose an operational concept for a ship in a fleet equipped with an interceptor missile system, a naval surface to air defense system, and to develop a simulation program that reflects it. The results of the defense activities of other ships in the fleet can be reflected by receiving information about the status of the enemy missiles. The allocation of defensive assets is based on the survival probability of the ship, not on the destruction of enemy attacks, which can be obtained as the product of the expected survival probability for each enemy missile. In addition, the concept of predicted survivability was introduced to assess the loss of future defense opportunities that would result from assigning a new command. A simulation program was also developed as a tool for realizing the proposed concept of operations, which generated cases.

이􀀁 논문에서는􀀁 회귀분석,􀀁 VAR,􀀁 Lasso,􀀁 XGBoost􀀁 등􀀁 4가지􀀁 통계􀀁 기법을􀀁 이용하여􀀁 비트 코인과􀀁 금융시장과의􀀁 상호연관성의􀀁 정도를􀀁 밝혀􀀁 비트코인이􀀁 더􀀁 이상􀀁 안전자산이􀀁 아님을􀀁 보였다.􀀁 회귀분석에서는􀀁 비트코인의􀀁 24시간􀀁 시간별􀀁 데이터를􀀁 이용하여􀀁 미국주식시장􀀁 개장 시간대와􀀁 휴장시간대를􀀁 비교하여􀀁 비트코인의􀀁 거래량과􀀁 가격의􀀁 변동성이􀀁 통계적으로􀀁 유의 미하게􀀁 증가하는지를􀀁 분석한􀀁 결과,􀀁 미국증시􀀁 개장시간대(09:30-16:00)에􀀁 그􀀁 외의􀀁 시간대 에􀀁 비해􀀁 비트코인의􀀁 거래량은􀀁 22%,􀀁 가격변동성은􀀁 8.3%􀀁 증가하는􀀁 것으로􀀁 나타났다.􀀁 또 한􀀁 비트코인의􀀁 주별􀀁 자료를􀀁 이용하여􀀁 다양한􀀁 주식시장􀀁 지수들이􀀁 시차를􀀁 두고􀀁 비트코인􀀁 수 익률(가격증가율)과􀀁 변동성에􀀁 어떤􀀁 영향을􀀁 미치는지를􀀁 VAR􀀁 분석한􀀁 결과,􀀁 연방기준금리가􀀁 가장􀀁 직접적으로􀀁 영향을􀀁 미치는􀀁 것으로􀀁 나타났다.􀀁 한편􀀁 Lasso를􀀁 이용한􀀁 비트코인과􀀁 주요􀀁 시장의􀀁 지수들과의􀀁 상관관계의􀀁 방향성􀀁 분석에서는􀀁 비트코인의􀀁 수익률과􀀁 변동성이􀀁 금융시 장􀀁 지수들과􀀁 정확히􀀁 같은􀀁 방향으로􀀁 움직이는􀀁 것으로􀀁 나타났다.􀀁 마지막으로􀀁 XGBoost를􀀁 이 용한􀀁 분석에서는􀀁 비트코인􀀁 수익률과􀀁 변동성을􀀁 예측하는데􀀁 가장􀀁 강력한􀀁 예측변수들은􀀁 미국􀀁 주식시장의􀀁 S&P􀀁 500􀀁 지수,􀀁 나스닥􀀁 지수,􀀁 다우존스􀀁 변동성지수인􀀁 것으로􀀁 나타났다.􀀁 다양 한􀀁 계량분석􀀁 결과,􀀁 비트코인은􀀁 미국􀀁 금리와􀀁 미국􀀁 주가􀀁 움직임에􀀁 매우􀀁 민감하게􀀁 반응하고􀀁 정확히􀀁 같은􀀁 방향으로􀀁 움직여􀀁 더􀀁 이상􀀁 안전자산이􀀁 아님을􀀁 밝혔다.􀀁

The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government’s accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

Alternative investments and Financial technology (FinTech) businesses’ recent entry and quick expansion of new financial services have propelled banking institutions into operational innovation to secure sustainable competitive advantage. Recent increases in the number of academic articles devoted to the strategic facets of asset management were stimulated by significant changes in such a competitive environment. Organizations begin to understand that a strategic approach to asset management becomes a source of long-term survival in an unstable environment and sustained competitive advantages. This study reviewed trendy financial issues: alternative investments, Robo-advisor-based asset management, and related service research in the finance and financial engineering field from the perspective of the aforementioned financial service environment.

블록체인 기술을 기반으로, 환금성이 있는 NFT(Non-fungible token) 또는 가상화폐가 게 임이용의 결과물로서 이용자에게 귀속되는 P2E (Play to Earn) 게임 모델이 새로이 등장하였다. 그러나 게임물관리위원회는 P2E 게임의 사행성 을 이유로 등급분류를 거부하거나 취소하여 국내 시장 유통을 금지하고 있다. 반면 우리나라를 제 외한 많은 국가들에서는 P2E 게임이 활발하게 이용되고 있어 게임위 판단의 근거를 검토할 필 요가 있다. 게임위는 법률상 사행성게임물에 대한 등급분 류를 거부하거나 취소할 수 있는데, 이때 사행성 게임물 판단을 위한 근거규정이 미비하다는 문제 가 있다. 사행성게임물은 법률상 사행행위(베팅, 배당, 경마 등)를 내용으로 하거나 게임의 결과가 우연적으로 결정되는 게임물로서 이용자의 자산 에 손익을 미치는 것으로 정의되는데, NFT 혹은 가상자산이 이용자의 자산에 이익이 된다는 이유 만으로 그 게임물의 내용과 상관없이 사행성게임 물로 규정하는 것은 잘못이다. 또한 이용자의 재 산상 손익을 끼칠 수 있는지에 대한 구체적인 판 단 기준을하위법령에위임하고있으나, 위임받은 법령과 게임위 내규에서는 별도로 다루지 않고 있어 판단기준에 공백이 있다. 한편 게임물의 사행성은 게임물의 등급분류에 영향을 미치는데, 사행성게임물이 아니라면 사행 성이 인정되더라도 등급분류에 따라 게임출시가 가능하다. 게임산업법은 사행적인 게임물의 환전 행위를금지하고있는데, P2E 게임의환전가능성 을 이유로 사행성게임물로 판단하는 것은 잘못된 적용이다. 더불어 경품 등의 제공을 통한 사행성 조장을 금지하고 있는데, P2E 게임 이용자에게 제공되는 결과물은 그 형태와 관계없이 경품 등 에 해당하므로 사행성을 조장한다고 볼 수 있다. 그러나 게임물의 사행성 판단에 대해서는 사회⋅ 경제적 상황과 업계종사자의 의견을 반영하여 탄 력적으로 규율하는 것이 바람직하다.

This study aimed to identify sub-dimensions of the authenticity and fictionality of a brand story and analyze the effects of authenticity and fictionality on customer-based brand equity. Data were obtained from a group of 213 males and females in their 20s and 30s living in Korea using an online survey institute. Results showed that the authenticity and fictionality of a brand story are composed of reality, excitement, exaggeration, fictional symbolism, influence, sincerity, relativeness, mysteriousness, and unreality. Of these, sincerity, excitement, reality, influence, and mysteriousness had significant effects on brand imagery; sincerity particularly exerted a relatively more substantial influence on brand imagery. Also, influence, mysteriousness, excitement, and relativeness impacted performance positively, and exaggeration impacted performance negatively. This indicated that a well-constructed brand story with authenticity and fictionality had a positive impact on the brand image. Excitement, mysteriousness, reality, relativeness, sincerity, and influence of a brand story had significant effects on brand judgement. In contrast, only excitement and influence positively impacted brand feelings, and unreality had a negative impact on feelings. The exciting and influential brand story impacted brand attitude. Also, brand image and attitude positively impacted sharing and purchase intention, while brand performance did not affect recommendation intention. These findings contribute to identifying a brand story’s attributes, authenticity, and fictionality and provide insights for marketers on creating brand stories to increase brand image and attitude and to build customer-based brand equity.

This study examines the effects of the public’s perception of emergency medical service (EMS) on the public health system’s brand equity and the moderating effect of governance on this relationship using Keller’s customer-based brand equity model. It uses four EMS functions: rescue/first-aid and transfer activities; disaster prevention, preparation, and response activities; educational activities in urgent situations; and medical treatment in emergency rooms to examine the effects of them on brand meaning of the public health system. Our findings are important for understanding the public as customers of the public health system and devising and/ or adapting healthcare policies and marketing strategies to develop brand equity and increase customers’ loyalty to the public health system.

PURPOSES : This study attempts to reveal the limitations of the current asset valuation methods for road infrastructure, based on national accounting standards. We proposed novel asset valuation methods, namely; the nearly land price and ratio-based method(NLP&R), and the consumption-based depreciation method(CBD). In addition, we verified the possibility of application through the research on the road network of Daejeon Metropolitan City. METHODS : This study proposes a novel re-evaluation method for road facilities. Regarding land, the authors proposed calculating the asset value, using the arithmetic average of the publicly announced land price of nearby land, located on both sides of the road section. For structures, a consumption-based depreciation(CBD) method that reflects the current condition level of structures was proposed. RESULTS : Owing to the application of the evaluation method for the current guidelines, land value was evaluated at 0.84-8.12 trillion won, pavement value at 8.75 trillion won, tunnel value at 0.26 trillion won, and bridge value at 2.09 trillion won. Owing to the application of the novel evaluation method proposed in this study on road facilities of Daejeon City, land value was estimated at 6.96 trillion won, tunnel value at 0.28 trillion won, and bridge value at 2.40 trillion won. CONCLUSIONS : We discovered that four current evaluation methods for land prices have some limitations that were over-or underestimated. However, in the case of the novel evaluation method proposed in this study, the value of land assets was estimated at 6.96 trillion won, by applying the nearly land price and ratio-based method. The road pavement was evaluated at approximately 8.75 trillion won, by applying the newly calculated re-procurement cost per unit in 2019. Bridges and tunnels using the new evaluation method were evaluated to be higher than the existing evaluation methods, because the current damaged condition of the facilities was reflected in the valuation. It was concluded that the proposed method is more objective and reliable than the current evaluation methods.