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무형자산평가에 관한 이론적 고찰 - 소득접근법의 평가기법을 중심으로 -
안정근,Ahn, Jeong-Keun 한국국토정보공사 공간정보연구원 2015 지적과 국토정보 Vol.45 No.1
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. The purpose of this study is to review the various valuation techniques of intangible assets. The value of intangible asset by the income approach can be measured as the present value of the economic benefit over the intangible asset's remaining useful life. The typical methods used in intangible asset economic income projections include extrapolation method, life cycle analyses, sensitivity analyses, simulation analyses, judgment method, and tabula rasa method. There are several methods available for estimating capitalization rates and discount rates for intangible asset, in which we have discussed market extraction method, capital asset pricing model, built-up method, discounted cash flow model, and weighted average cost of capital method. As the capitalization methods for intangible asset, relief-from-royalty method, excess earnings capitalization method, profit split method, residual from business enterprise method, postulated loss of income method and so on have been reviewed.
안정근,박인원 ( Jeong Keun Ahn,In Won Park ) 생화학분자생물학회 1981 BMB Reports Vol.14 No.3
Chemical modification of uridine residues in yeast RNA was carried out at two different concentrations of hydroxylamine, 10 M and 5 M, pH 10 and 37℃, varying the reaction time. The degree of modification depended on the concentration of hydroxylamine : the range was ca. 4∼5% per hour at 10 M hydroxylamine, and 2% per hour at 5 M hydroxylamine. Modification rates decreased with the reaction time, probably due to the limiting effect exerted by the secondary structure of RNA. The modification reaction was highly specific to uridine residues under the above reaction condition, so that the modification reaction on cytidine residues was almost negligible. It is found that less than 1% of uridine residues was modified at pH 10 and 10 M of hydrnxylamine within 20 min. This reaction condition can be utilized for RNA sequencing in-chemical methods.
안정근,박인원,Ahn, Jeong-Keun,Park, In-won 생화학분자생물학회 1981 한국생화학회지 Vol.14 No.3
효모 RNA를 10 M 히드록실아민, pH 10, $37^{\circ}C$와 5 M 히드록실아민, pH 10, $37^{\circ}C$에서 반응시켜 우리딘을 변형시켰다. 우리딘의 변형 정도는 히드록실아민의 농도에 비례한다. 즉 10 M 히드록실아민의 경우 시간 당 4~5%, 5 M 히드록실아민의 경우 시간 당 약 2% 정도였다. 우리딘의 변형 반응 속도는 시간이 경과함에 따라 감소하는데 그 원인은 RNA의 이차구조가 히드록실아민의 반응을 크게 억제하기 때문이라고 본다. 히드록실아민의 이러한 조건에서의 반응은 우리딘에 매우 선택적이고 시티딘의 변형은 무시할 수 있었다. 위의 실험 결과에서 히드록실아민으로 RNA의 우리딘을 변형시킴으로서, RNA의 우리딘 염기 배열 순서를 결정하는데 이용하기 위한 반응 조건은 10 M 히드록살아민, pH 10, $37^{\circ}C$로 20분 보다 짧아야 함을 알았다. Chemical modification of uridine residues in yeast RNA was carried out at two different concentrations of hydroxylamine, 10 M and 5 M, pH 10 and $37^{\circ}C$, varying the reaction time. The degree of modification depended on the concentration of hydroxylamine : the range was ca. 4~5% per hour at 10 M hydroxylamine, and 2% per hour at 5 M hydroxylamine. Modification rates decreased with the reaction time, probably due to the limiting effect exerted by the secondary structure of RNA. The modification reaction was highly specific to uridine residues under the above reaction condition, so that the modification reaction on cytidine residues was almost negligible. It is found that less than 1% of uridine residues was modified at pH 10 and 10 M of hydrnxylamine within 20 min. This reaction condition can be utilized for RNA sequencing in chemical methods.
안정근 ( Jeong Keun Ahn ) 한국부동산분석학회 2006 不動産學硏究 Vol.12 No.2
The three traditional approaches can be utilized when appraising machinery and equipment. The cost approach and market approach are applied in the valuation of individual items of machinery and equipment. The income approach is conceptually applied in the valuation of group properties including machinery and equipment and other business assets. The machinery and equipment which has any utility value as is can be appraised under the premise of value in exchange as a piecemeal of orderly disposition. The market approach establishes the fair market value of basic units by analysis of recent sales or asking prices of comparable property. In establishing value of individual items of machinery and equipment by the market approach, three techniques can be used: direct match technique, comparable match technique and percent of cost technique. Through a series of calculations, the income approach determines the amount of supportable for the group of machinery and equipment. This amount of supportable is compared to the fair market value-in-place indicated by other approaches. When using the cost approach, the appraiser first determines the proper level of current cost and then measures the value of subject items by deducting the amount of three elements of depreciations from the current cost of subject assets.
하이브리드 자동차의 변속기 유형에 따른 모드 변환 시 응답특성 해석
안정근(Jeong-Keun Ahn),김동현(Dong-Hyun Kim),정기화(Ki-Hwa Jung),진한별(Han-Byeol Jin),구본용(Bon-Yong Koo),김현수(Hyun-Soo Kim),황성호(Sung-Ho Hwang) 한국자동차공학회 2006 한국자동차공학회 춘 추계 학술대회 논문집 Vol.- No.-
In this paper, the modelling of AMT-HEV(automated manual transmission hybrid electric vehicle) and Planetary-HEV is performed, and a modified shift control algorithm is proposed to improve the shifting performance at changing mode. The driving simulation in carried out with various driving conditions in order to investigate the response characteristics of HEV with respect to transmission type. HEV powertrain model consists of the internal combustion engine, electric motor, battery, planetary gear, automated manual transmission and the regenerative braking system using MATLAB. In addition, a regenerative control algorithm is suggested considering the battery SOC. In this paper, the modelling of AMT-HEV and Planetary-HEV is performed by using MATLAB, the response characteristics of AMT-HEV is compared with the response characteristics of Planetary-HEV at changing mode.
안정근(Ahn, Jeong Keun) 한국부동산연구원 1998 부동산연구 Vol.8 No.1
本考의 목적은 감정평가사의 부동산컨설턴트로서의 자격기준을 어떻게 해야 될 것인가를 고찰하는 데 있다. 이같은 관점에서 먼저 부동산평가와 컨설팅의 관계를 살펴보며, 부동산컨설턴트 자격제도에 관한 외국의 사례에 대해 살펴본다. 그리고 세계 부동산서비스업 및 평가업계의 국제화 현황과 추세를 고찰한다. 동시에 이같은 시대적 변화에 대처할 수 있는 국가공인 부동산컨설턴트제도에 대한 필요성을 역설하고 그것의 선발방법에 대해 살펴본다.