The value of tangible assets depreciates over their useful life and this depreciation should be adequately reflected in any tax or financial reports. However, the method used to calculate depreciation can impact the financial performance of solar projects due to the time value of money. Korean tax law stipulates only one method for calculating the depreciation of solar photovoltaic facilities: the straight-line method. Conversely, USA's tax law accepts other depreciation methods as solar incentives, including the modified accelerated cost recovery system (MACRS) and Bonus depreciation method. This paper compares different depreciation methods in the financial analysis of a 10 MW solar system to determine their effect on the financial results. When depreciation was calculated utilizing the MACRS and Bonus depreciation method, the internal rate of return (IRR) was 10.9% and 16.4% higher, respectively, than when the Korean straight-line depreciation method was used. Additionally, the increased IRR resulting from the use of the two US methods resulted in a 20.5% and 27.4% higher net present value, respectively. This shows that changing the depreciation calculation method can redistribute the tax amount during the project period, thereby increasing the discounted cash flow of the solar project. In addition to increasing profitability, USA's depreciation methods alleviate the uncertainty of solar projects and provide more flexibility in project financing than the Korean method. These results strongly suggest that Korean tax law could greatly benefit from adopting USA's depreciation methods as an effective incentive scheme.
Journal of Korean Society of Environmental Engineers
/
v.35
no.5
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pp.363-370
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2013
Small scale hydropower is one of most attractive and cost-effective energy technologies for installation within sewage treatment plants. This study was conducted to evaluate the potential of a semi-kaplan micro-hydropower (MHP) system for application to sewage treatment plants with high flow fluctuations and a low head. The semi-kaplan MHP is equipped with an adjustable runner blade, and is without a guide vane, so as to reduce the incidence of mechanical problems. A MHP rating 13.4 kWp with a semi-kaplan turbine has been considered for Kiheung Respia sewage treatment plant, and this installation is estimated to generate 86.8 MWh of electricity annually, which is enough to supply electricity to over 25 households, and equivalent to an annual reduction of 49 ton $CO_2$. The semi-kaplan turbine showed a 90.2% energy conversion efficiency at the design flow rate of 0.35 $m^3/s$ and net head of 4.7 m, and was adaptable to a wide range of flow fluctuations. Through the MHP operation, approximately 2.1% of total electricity demand of Kiheung Respia sewage treatment plant will be achievable. Based on financial analysis, an exploiting MHP is considered economically acceptable with an internal rate of return of 6.1%, net present value of 15,539,000 Korean Won, benefit-cost ratio of 1.08, and payback year of 15.5, respectively, if initial investment cost is 200,000,000 Korean Won.
Proceedings of the Korean Society of Agricultural Engineers Conference
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2001.10a
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pp.281-285
/
2001
This study was carried out to improve the performance of heat recovery device attached to exhaust gas flue connected to combustion chamber of greenhouse heating system. Three different units were prepared for the comparison of heat recovery performance; AB-type(control unit) is exactly the same with the typical one fabricated for previous study of analyzing heat recovery performance in greenhouse heating system, other two types(C-type and D-type) modified from the control unit are different in the aspects of airflow direction(U-turn airflow) and pipe arrangement. The results are summarized as follows; 1. In the case of Type-AB, when considering the initial cost and current electricity fee required for system operation, it is expected that one or two years at most would be enough to return the whole cost invested. 2. Type-C and Type-D, basically different with Type-AB in the aspect of airflow pattern, are not sensitive to the change of blower capacity with higher than $25\;m^{3}/min$. Therefore, heat recovery performance was not improved so significantly with the increment of blower capacity. This is assumed to be that air flow resistance in high air capacity reduces the heat exchange rate as well. Never the less, compared with control unit, resultant heat recovery rate in Type-C and Type-D were improved by about 5% and 13%, respectively. 3. Desirable blower capacity for these heat recovery units experimented are expected to be about $25\;m^{3}/min$, and at the proper blower capacity, U-turn airflow units showed better heat recovery performance than control unit. But, without regard to the type of heat recovery unit, it is recommended that comprehensive consideration of system's physical factors such as pipe arrangement density, unit pipe length and pipe thickness, etc., are required for the optimization of heat recovery system in the aspects of not only energy conservation but economic system design.
Journal of the Korea Academia-Industrial cooperation Society
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v.16
no.3
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pp.1677-1683
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2015
To cope with exhaust gas regulation, Diesel engine applied to electronic control system. As it accurately regulated the injected fuel mass and the fuel efficiency and the output are increased but the noise and the vibration are decreased. In order to keep the performance of Electronic Diesel Control System, it is important to accurately control the fuel pressure. However, when the regulator of fuel pressure is not controlled properly, the failure phenomenons(starting failure, staring delay, accelerated failure, engine mismatch et al.) occur because the fuel pressure is not stabilize. In this study, effects on a fuel pressure, engine rotating speed according to the control rate of fuel-pressure regulator are investigated in order to analyzed the performance variation with failure of fuel-pressure regulator. As a result, when the control rate of a fuel-pressure regulator is 4%~6% lower than that of standard condition, the variation of engine's rpm and return fuel flow is increased, and the abnormal condition was occurred. Besides, it is possible to diagnose the failures on fuel-pressure regulator under these conditions.
Journal of the Korea Institute of Information and Communication Engineering
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v.15
no.2
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pp.279-285
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2011
The next generation wireless communication systems are required high BER performance better than present performance. Double binary Turbo code have error floor at high SNR, so it cannot be used in next generation wireless communication system. Therefore, many methods are proposed for overcome error floor at DVB-RCS NG(next generation). In this paper, we analysis structure of third-dimension Turbo code(3D-turbo code). 3D-Turbo code overcomes error flow by additive post-encoder in conventional DVB-RCS Turbo code. Performance of 3D-Turbo code is changed by post-encoder form, interleaving method, value of ${\lambda}$. So we are simulated by those parameter and proposed optimal form. By a result, performance of 3D-Turbo is better than conventional DVB-RCS Turbo code and it overcome error floor of conventional DVB-RCS Turbo code.
The passive tilt has been performed to study the orthostasis on the cardiovascular system. The orthostasis due to upright tilt was demonstrated as follows: the venous return, cardiac output and systemic arteiral blood pressure were decreased, whereas there was concomitant increase of heart rate, through the negative feedback mediated by such as the baroreceptor . Previous investigators have suggested that the tolerance to the orthostasis could he increased by blocking the cholinergic fiber with atropine which prevented vasodilation and bradycardia through the vasovagal reflex during the orthostasis. However, this hypothesis has not been clearly understood. This study was attempted to clarify the effect of atropine on the tolerance of the cardiovascular system to the upright and head-down tilt, and to investigate the change of the blood flow through head and lower leg with Electromagnetic flowmeter in both tilts before and after atropine state. Fourteen anesthetized dogs of $10{\sim}14kg$ were examined by tilting from supine position to $+77^{\circ}$ upright position (orthostasis), and then to $-90^{\circ}$ head-down position (antiorthostasis) for 10 minutes on each test. And the same course was taken 20 minutes after intravenous administration of 0.5mg atropine. The measurements were made of the blood flow(ml/min.) on the carotid artery, external jugular vein, femoral artery and femoral vein. At the same time pH, $PCO_2$, $PO_2$ and hematocrit (Hct) of the arterial and venous blood, and heart rate(HR) and respiratory rate (RR) were measured. The measurements obtained from upright and head-down tilt were compared with those from supine position. The results obtained are as follows: In upright tilt, the blood flow both on the artery and the vein through head and lower leg were decreased, however the decrement of blood flow through the head was greater than the lower leg And the atropine attenuated the decrement of the blood flow on the carotid artery, but not on the vessels of the lower leg. HR was moderately increased in upright tilt, but slightly in head-down tilt. The percent change of HR after the atropine administration was smaller than that before the atropine state in both upright and head-down tilts. Before the atropine state, RR was decreased in upright tilt, whereas increased in head-down tilt. However after the atropine state, the percent change of RR was smaller than that of before the atropine state in both upright and head-down tilts. In upright tilt, venous $PCO_2$ was increased, but arterial $PO_2$ and venous $PO_2$ were slightly decreased. Hct was increased in both upright and head-down tilts. The findings of blood $PCO_2$, $PO_2$ and Hct were not interferred by the atropine. In conclusion, 1;he administration of atropine is somewhat effective on improving the cardiovascular tolerance to postural changes. Thus, atropine attenuates the severe diminution of the blood flow to the head during orthostasis, and also reduces the changes of HR and RR in both orthostasis and antiorthostasis.
Lee, Jeong Eun;Chung, Il-Moon;Lee, Jeongwoo;Kim, Min Gyu
KSCE Journal of Civil and Environmental Engineering Research
/
v.41
no.6
/
pp.655-662
/
2021
This study aimed to estimate exploitable groundwater for the sustainable supply of groundwater in the Jinju region of South Gyeongsang Province. As an integrated hydrologic analysis model, SWAT-MODFLOW was used to estimate the distributed groundwater recharge in consideration of land use and soil distribution. As a result of calibration of the model, the coefficient of determination between the observed flow and the simulated flow was 0.75-0.80, which was good. The simulated groundwater recharge rate showed a spatio-temporal distribution due to heterogeneous watershed characteristics. The amount of groundwater recharge shows lower values over winter and spring, but it increases according to the pattern of precipitation in summer and autumn. The calculated average annual groundwater recharge was compared with the result using the baseflow separation method of natural flow, and the deviation of both results was small, within 3 %, confirming the validity of the estimated groundwater recharge. Exploitable groundwater is defined as the amount of recharge corresponding to low flow with 10 years of return period. Therefore, in this study, 14.2 % of the annual precipitation was found to be exploitable as a result of calculating the amount of recharge at a 10-year frequency using a statistical frequency analysis technique.
An economic study of vegetation control to increase production of Songyi (Korean name far pine mushroom, matsutake, Tracholoma matsutake (S. Ito & Imai) Sing.) in red pine (Panes densiflora) stands in Korea was undertaken. In Korea, Songyi grows only in red pine stands. Harvest of this mushroom provides a significant income source to rural people in Korea yielding exports of US$20 million to US$80 million per year. However, hypogeous Songyi colonies and the mushroom production are declining, partly because shade tolerant species are succeeding the shade intolerant red pine. Past research says that it is possible to deep Songyi production increasing by controlling under-story vegetation. But few people are wilting to invest in the necessary control. Our analysis found that the economics of vegetation control appear to be quite favorable, showing an internal rate of return (IRR) of 20.7 percent in 15 years. However, positive returns do not occur for at least eight years and even then, the returns may not appear to the landowner to be a result of vegetation control efforts only because the mushroom production has been greatly variable depending on weather conditions. In a sensitivity analysis, it was found that the number of circular mushroom colonies was critically important for the cash flow. Results of this analysis are also sensitive to assumptions about annual growth length(0.16m radial growth=1.0m/circular length growth) of Songyi colony. However, the primary goal of vegetation control should be to keep the young colonies growing. Further research in the behavior of hypogeous Songyi colonies after vegetation control would help to improve our confidence in the results.
Korean government has launched a new public rental housing policy for younger generation suffering from instable housing conditions in CBD area. This paper is to analyze the financial feasibility of urban public rental housing projects, based on its cash flows. Urban rental housing projects should find out the way to reduce costs and to secure cheap land, because of the high land price in CBD area and complex relationship of legal rights. Project types are categorized by the land acquisition method and district characteristics. For 10 sample projects, financial feasibility was analyzed. Cash flows were calculated on the design plan and 16 scenarios were made by combining 4 important variables. The variables are increase rate of land price, increase rate of monthly rents, ratio of public and market rents, and the interest rate of National Housing Fund. The findings are as follows. Government land rent-type can reduce initial costs because it is not necessary to buy land. However, total NPV is lowered at the time of liquidation due to the land return. Private land acquisition-type require more initial costs. But the NPV at liquidation time increases with land disposal. To improve financial feasibility, acquisition-type should be preferred in high land-price area and rent-type should be preferred in low land-price area. Among influencing variables, the rate of increase in land price and the ratio of public and market rents turned out to be the most important. Although the ratio of public and market rents can be controllable, high ratio will cause the burden of tenants. Therefore, interest rate adjustment of National Housing Fund is more desirable.
Seo, Jang-Won;Han, Ji-Sun;Ahn, Chang-Min;Min, Dong-Hee;Yoo, Yeon-Sun;Yoon, Soon-Uk;Lee, Jong-Gyu;Lee, Jong-Yeon;Kim, Chang-Gyun
Journal of Korean Society of Environmental Engineers
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v.33
no.9
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pp.636-643
/
2011
Sludge solubilization using sonification has been increasingly used for sludge volume reduction along with enhancing digestion efficiency during anaerobic biogas production. In this study, either electric field or ultrasonification or in combination with were investigated using three types of sludge (return, excess and mixed at G sewage treatment facility) for the most efficient solubilization. As a the closed loop, 200 L of sludge was continuously passing through the solubilization system at an average flow rate of $0.7m^3/h$, which is equivalent to 3.5 times treated per hour for up to 84 times (24 h). Only implying electric field showed no variation for sCOD/tCOD before and after treatment on sludge solubilization regardless of types of sludge. However, employing the ultrasonic or combined system could both increasingly solubilize sludge with regard to the number of passing-through, which more enhanced by the combined. In addition, VSS/TSS was lowered to in the range of 2 and 6% while its particle size, diameter (0.9) and diameter (0.5) were more minimized than that of raw sludge. For return sludge, ultrasonification was more efficiently facilitated for solubilization, whereas electric field-ultrasonification was more preferably applied for excess and mixed sludge. It is concluded that depending on types of sludge, solubilization system must be selectively applied for the most efficient break-up of them.
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