• KOREAN POULTRY JOURNAL
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• v.6 no.10 s.60
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• pp.102-107
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• 1974

• Journal of Korea Fishing Vessel Association
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• v.15
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• pp.66-72
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• 1983

• The Journal of Fisheries Business Administration
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• v.3 no.1_2
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• pp.9-22
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• 1972

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2002.05a
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• pp.411-414
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• 2002

The depreciation cost in the telecommunication industry plays an important role not olny in calculating a corporation tax and telecommunication charge but also ill evaluating the profitability and national welfare. This paper proposes the study on LRIC model based network costing in major foreign countries and the depreciation methods applicable to telecommunication network. The simulation result from each methods could be based on determining a network costing model and legislation in the telecommunication.

• Information Systems Review
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• v.16 no.3
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• pp.215-242
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• 2014

This paper investigates accounting principles about social infrastructure on Korean National Accounting Standard and on National Accounting Standards from other countries that adopted a accruals- based national accounting standards. Social infrastructure as assets has important value in financial statements of Korea and deterioration or insufficient management of social infrastructure accompanies a huge social cost. Therefore, understanding the characteristics and related accounting standard for social infrastructure is necessary. To do this, we examine the accounting standards of U.S., New Zealand, and Australia. We also review the financial statement of local government. Based on these findings, this paper suggests that a preventive-asset management approach should be applied and alternative depreciation method for social infrastructures is developed. Moreover, a local government needs to provide important accounting information to the public in a timely and reliably manner.

• IE interfaces
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• v.2 no.1
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• pp.59-68
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• 1989

The determination of the optimal depreciation as constrained by the tax law is very complicated computation which is laborious and time-comsurning process. The objective of this research effort is to develop a Decision Support System for Depreciation(DSSD) that can be used by a decision maker to analyze alternative depreciation strategies and to select that strategy which will be most beneficial to the firm from a tax and net profit standpoint.

• KOREAN POULTRY JOURNAL
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• v.8 no.10 s.84
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• pp.111-113
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• 1976

일반적으로 수선비의 범위는 넓다 하겠다. 고정자산에 대한 추가 지출중 자본적 지출로서의 수선비가 아닌 지출은 모두 수익적 지출로서의 수선비에 해당된다 하겠다. 이러한 수선비의 지출은 기업경영상의 문제뿐만 아니라 세무적인 면에서도 중요하다 할 것이다. 지출된 수선비가 당해 사업년도에 있어서 그 전액이 손금으로 인정을 받느냐 아니면 고정자산의 원가에 전입되어 감가상각을 통하여 그 손비로 인정받느냐 하는 것은 기업에 있어서 당기순이익의 산정에도 영향을 미칠 뿐만 아니라 바로 세금과도 관련이 되기 때문이다. 이와 같은 수선비를 처리함에 있어서는 세법의 범정내에서 신중한 검토가 필요하게 된다.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.14 no.24
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• pp.15-21
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• 1991

Jones [11], [12]developed a measurement method of the economic depreciation by infinite-horizen linear program model. This paper models an economic depreciation schedule in constant price based on the infinite-horizen LP. And the appropriate application of the maintenance/operating cost, the discount rate, the taxation and the price fluctuation in the model was suggested.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.19 no.39
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• pp.285-292
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• 1996

In the case of existence of second-hand market, some methods for economic depreciation measurement have been developed. Among them, we consider two method. Those are Box -Cox model by Halten and Wykoff and Ratio method of T-factor by Iowa State University. Here, we suggest a new measurement method of economic depreciation based on the above two methods. According to the new method, we can get the failure rate of a equipment under the appropriate assumption. Then we can measure the economic depreciation more simply.

• The Journal of the Korea Contents Association
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• v.20 no.11
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• pp.292-300
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• 2020

According to the development of artificial intelligence technology, attempts have been made to interpret phenomena in various fields of the real world such as economic, social, and scientific fields through computer simulations using virtual artificial agents. In the existing artificial agent-based bargaining game analysis, there was a problem that did not reflect the cost incurred when the stage progresses in the real-world bargaining game and the depreciation of the bargaining target over time. This study intends to observe the effect on the bargaining game by adding the cost incurred in the bargaining stage and depreciation of the bargaining target over time (bargaining cost) to the previous artificial agent-based bargaining game model. As a result of the experiment, it was observed that as the cost incurred in the bargaining stage increased, the two artificial agents participating in the game had a share close to half the ratio and tried to conclude the negotiation in the early stage.