• 산업경영시스템학회지
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• 제36권1호
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• pp.53-57
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• 2013

Several different depreciation systems may be used for group depreciation. The vintage group procedure treats the same type of property placed in service during the same year as a distinct group for depreciation purposes; therefore an estimate of the probable average service life and net salvage ratio(s) of each individual vintage is necessary. The vintage group procedure calculates an accrual rate for each vintage and the accrual rate for an account for specific calendar year is the weighted average vintage accrual rate for that calendar year. A further refinement would be to divide each vintage into groups such that all of the dollars in a group have the same estimated life-an equal life group (ELG). Then each ELG is depreciated over its estimated life. The effect is to recover each dollar over the estimated number of years it is in service. Each vintage is divided into several equal life groups (ELGs) such that all the property in a specific ELG has the same estimated life. The accrual rate for each ELG is based on the estimated life of that ELG. The vintage accrual rate for a specific year is the weighted average ELG accrual rate for that calendar year. In this paper, we illustrate the calculations of vintage accrual rates for each of the calendar years by the ELG depreciation systems.

• 산업경영시스템학회지
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• 제37권1호
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• pp.115-119
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• 2014

When the number of items of same type of industrial property is quite large, calculating depreciation for a group of such item may be more efficient than depreciating each item separately. Also, predicting the service life of a specific individual unit is very difficult to do with any degree of accuracy. Estimating the probable average service life (PASL) of many units (or dollars) is not an easy task; however, an average life of many units can probably be predicted with a much higher degree of accuracy than the life of some particular unit. Using the average of many units allows for some units having relatively short lives and some units having relatively long lives without specifying whether a particular unit will have a short or a long life. If the life of each vintage in an account are not estimated, then the broad group procedure can be used. The broad group procedure depreciates the several vintage in an account as a single group. The PASL for this procedure is the estimate of the average of lives of the individual dollars in the group. If the estimated PASL's of the vintages are not the same, then a weighted average PASL would have to be calculated for each calendar year. In this paper, we illustrate the calculations of accrual rates and the annual depreciation charge for each of the calendar years by the broad group depreciation procedure.

• Journal of Medicine and Life Science
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• 제20권4호
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• pp.166-171
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• 2023

Mixed urinary incontinence (UI) is common in women. This study aimed to assess the efficacy of anti-incontinence surgery in female patients with equally severe stress UI (SUI) and urge UI (UUI). All patients had equal severity of SUI and UUI. The postoperative cure rate was categorized into the cure group (CG) and failure group (FG). Postoperative satisfaction was categorized into the satisfaction group (SG) and the dissatisfaction group (DG). Statistical significance was set at P<0.05. Ninety patients (SG, 73.3%; DG, 26.7%; CG, 93.3%; FG, 6.7%) were included in the study. In the univariate analysis, body mass index (BMI), total bladder capacity, and overactive bladder symptom score (OABSS) were significantly different between the SG and DG groups. Peak urinary flow, Valsalva leak point pressure (VLPP), and OABSS were significantly different between the CG and FG groups. In the multivariate analysis, OABSS (P=0.001) and BMI (P=0.032) were independent predictors of postoperative satisfaction. VLPP (P=0.023) was the only independent factor associated with the postoperative cure rate. In equal severity of SUI and UUI, VLPP was found to be the only independent factor associated with postoperative cure rates. Higher VLPP values were associated with higher cure rates. BMI and OABSS were identified as independent predictors of postoperative satisfaction, with lower BMI and OABSS associated with higher postoperative satisfaction.

• 지역사회간호학회지
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• 제12권2호
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• pp.532-546
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• 2001

This report is the result of interim evaluation of a health promotion project which was operated by a public health center of K Gu in the year of 2000. It evaluated the aspects of the aim of a project, a target group. and adequacy and appropriateness of a approaching strategy by considering data of public health center's self-evaluation, and guidelines of a group assigned to evaluate the project. The way of evaluation was dividing the project into a colligated evaluation and a evaluation by projects in the aspects of the structure, the procedure. and the result of a result. Through this. a device to improve the health improvement project was derived. The target data for evaluation was the second data and data of self-evaluation, reported data, membership register data of a health management. and interview materials with the people in charge by projects that are all collected as a project management documents. The result of evaluation is stated below. 1. Main purpose of a health promotion project is building a environment of healthy life practicing and providing information through various ways to increase the rate of practicing healthy life. Through overall project. the ultimate purpose and definite purpose were same, however, it was not quite satisfied to offer planning of a time, and a target amount in detailed strategy. As the purpose was to build environment of healthy life practicing. most of the projects had the whole community citizen as a target group. That made difficult to operate detailed projects. so the result was hard to estimate as much as the effort put into it. Also, there were too many kinds of projects and target groups to be equal to by the human source of a health promotion project team. so we were just bent on operating a project. and could not prepare for the evaluation. As the most of former evaluation of public health service was just counting number of the objects, the new way of evaluating a project wasn't familiar to us. so the evaluation of a detailed project cannot be done well. Techniques and advices needed for all of these things weren't offered appropriately. For the forward direction of unfolding project. it is desirable to operate project by selecting focused target and considering a strategy of evaluation as a strategy of reasonable spread. The evaluation of the project became difficult as participation of citizen for it was poor. So, approach strategy that can lead the motivation of community citizen should be derived. 2. For the continuation of a health promotion project, technical assistance system. description of a field in charge, and arrangement of the amount of task should be developed as a central level. Furthermore, as the health promotion project focus on behavioral modification program whose purpose is to lessen dangerous factors. the public health service model which is incorporated with former project should be developed and spread out in the field for the object-centered project plan.