• Nuclear Engineering and Technology
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• v.48 no.3
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• pp.733-743
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• 2016

The purpose of this study is to present a rational depreciation method for a pyroprocess cost calculation. Toward this end, the so-called advanced decelerated depreciation method (ADDM) was developed that complements the limitations of the existing depreciation methods such as the straight-line method and fixed percentage of declining-balance method. ADDM was used to show the trend of the direct material cost and direct labor cost compared to the straight-line or fixed percentage of the declining-balance methods that are often used today. As a result, it was demonstrated that the depreciation cost of the ADDM, which assumed a pyroprocess facility's life period to be 40 years with a deceleration rate of 5%, takes up 4.14% and 27.74% of the pyroprocess unit cost ($781/kg heavy metal) in the $1^{st}$ and final years, respectively. In other words, it was found that the ADDM can cost the pyroprocess facility's capital investment rationally every year. Finally, ADDM's validity was verified by confirming that the sum of the depreciation cost by year, and the sum of the purchasing cost of the building and equipment, are the same.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.32 no.4D
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• pp.357-366
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• 2012

Construction equipment has applied to depreciation over the years, however, the price index for construction equipment is not properly reflected in existing quantity per unit and the local tax law. Thus, this study shows the analysis of the corporate tax law, the local tax law and business accounting standards, characteristics of the domestic depreciation system and depreciation methods, and the capital recovery factor of construction equipment applying the theory for economic efficiency. It also presents cases of depreciation on the basis of quantity per unit and tax law using straight-line depreciation method and declining balance method. It is proposed that the relations of the application system of permissible period for construction equipment and the existing system be explained and the application system of permissible period for construction equipment be imposed. Furthermore, it proposes the development of depreciation tables of construction equipment monthly expenses based on the domestic price index and applications. In addition of that, it proposes the analysis of pros and cons of the methods suggested and application limits of the study and subsequent improvement plans. This study should reflect more rational and objective reality in quantity per unit and tax law.

• Journal of the Korean Home Economics Association
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• v.42 no.7
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• pp.131-143
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• 2004

The purpose of this paper is to prepare a satellite account of the household sector that is reflected in the current national income account by approving the economic activities of unpaid household labor as production activity and estimating its value. The study produced three results. First, as different methods of evaluation can be useful according to different study goals or the contents of related policies, it is unreasonable to present a single result for estimating unpaid household labor. This study, therefore, presented the values of housework based on 5 methods, ranging from 124 to 150 trillion won. Second, to input the added value of household production from the fixed capital (household durable goods), this study adopted the declining balance method used in the Korea National Statistical Office. As a result, the total consumption of fixed capital was estimated at approximately 18.8 trillion won. Third, the total added value of unpaid household labor was estimated to range from 143 to 169 trillion wens. The amount is a production value excluded from the SNA which needs to be formed as a separate household satellite account. The ratio of this total value added was 30-35.4 percents to the 1999 GDP in Korea(477 trillion wens).

• Journal of the Korean Wood Science and Technology
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• v.33 no.1 s.129
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• pp.63-76
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• 2005

Wood-culture is new paradigm which is substituted for the cement culture, and the study of wood-culture should keep pace with not only the study of a engineering science but also a sociological study to form a theory system. The purpose of this study is to suggest the method of sociological approach of the wood culture which have not yet tried at home and abroad; in view of structural-functionalism, systemical-functionalism, conflict theory, social-change theory by analyzing cases in Korea. In view of structural-functionalism, social system consists of cognition system, institution system, life system and technology system. These sub-systems fulfill the function of what-should-be, reasonability, reality and development. In view of systemical-functionalism, according to the acknowledgment and spreading proccess of the wood usefulness, wood culture system consists of the individual system, organizational system and the social system. In view of conflict theory, the society which has the wood culture can be classified into three types. The one is society which the traditional wood culture is declining and the cement culture is spreading. The other one is society which the cement culture is declining and the traditional wood culture is spreading. Another is Finally the society which the two type balance with. In view of social-change theory, the society can be classified into three types. The one is society which the wood culture is proceeding to the cement culture. The other is society which the cement culture is proceeding to the wood culture. Another is society which the wood culture changes itself. Finally, from a view of changing level, the society can be classified into three types: the micro-change, the middle-level-change, and the macro-change. It's need to study wood culture systemically in view of engineering and sociological science. And then it will be possible to make 'wood culture theory system'.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2008.11a
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• pp.481-486
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• 2008

Standard Estimating System, which can be used for estimating a construction cost, has been pointed out having some problems such as non-reflecting a variety of construction environments and site conditions, non-adapting new technologies and methods since it was established in 1970. For solving these problems, the Korean Institute of Construction Technology(KICT) has chosen organizations for amending Standard Estimating System. However they have had many mistakes in the process of amending works because of non-establishing amending process and absence of the depreciation measurement method. This research derived the necessity to improve the amending process of the Standard Estimating System, and presented the detailed amending process and the performing method in the each process. Furthermore, this research proposed the depreciation measurement method available for the construction industry by means of analyzing researches that performed in the manufacturing industry and the measurement method for depreciation of general accounts.