This research intends to present a new model development for properly evaluating intangible assets of sports companies. To accomplish the purpose of this research, cases where observable data such as costs are used to determine value and the application of such evaluation models were explored. Also overseas cases of Patent Litigation Fund, Patent Portfolio Fund, Intellectual Property Incubation Fund and existing loan programs were analyzed. The model development provided by this research utilizes numbers from financial statements in assessing intangible assets, thereby uniting the financial statements with actual value. And more accurate corporate evaluation method would be possible by evaluating intangible assets based on numbers from financial statements was suggested. Therefore, suggested model development first calculates the total goodwill and then divides this among the different types of intangible assets. The criteria of such division is based on the cost involved. This is much more persuasive than estimating future profits or comparing similar companies because it is based on actual cost spent and not vague numbers. This is not completely different from existing profit approach, but rather an evolved form of it. In other words, suggested model development tries to translate goodwill into tangible numbers as much as possible.
The purpose of this study was to identify problems that consumer and golf expert faced with and determine types of similar golf membership in Korea through analysing status of golf semi-membership. In addition, as the law related to golf facility was examined, current issues to improve management system of golf semi-membership were diagnosed, some improvements were deducted. In order to achieve the purpose of this research, case-study, expert interview, survey, examination of typical legal-system and expert advisory meeting were conducted. The results were as follows: First, the type of golf semi-membership was classified by 7. Second, the result of survey from consumer who experienced in purchasing golf semi-membership revealed that the number of experienced respondents was more than the unexperienced. Also, awareness of golf semi-membership brings positive effect to development of golf industry. According to the result of IPA, it was required that the current situation of golf semi-membership market would be improved and managed properly. Third, the results from investigating legal system in Korea showed that provision for reducing property loss associated with illegal contracts might be needed. Eventually, in order to minimize the property loss, complementary of membership contract, mandatory of information discloser, enacting provisions against violation and introduction of cooling-off system would be required.
