• Asian Journal of Business Environment
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• 제7권4호
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• pp.5-9
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• 2017

Purpose - Many countries rely on currency depreciation or debt-financed government spending to stimulate their economies. Currency depreciation tends to increase net exports and aggregate demand but reduce short-run aggregate supply due to higher import costs. Debt-financed government spending increases aggregate demand, but the crowding-out effect due to a higher real interest rate may reduce private spending and aggregate demand. Therefore, the net impact of currency depreciation or debt-financed government spending on equilibrium real GDP is unclear. Research design, data, and methodology - This paper examines potential impacts of real depreciation of the ringgit, more government debt as a percent of GDP and other relevant macroeconomic variables on aggregate output in Malaysia. Results - Applying the AD/AS model, this paper finds that aggregate output in Malaysia is positively associated with real appreciation during 2005.Q3-2010.Q3, real depreciation during 2010.Q4-2016.Q1, the debt-to-GDP ratio and the real stock price, negatively affected by the real lending rate and inflation expectations, and is not influenced by the real oil price. Conclusions - Real depreciation of the ringgit after 2010. Q3 or sustainable expansionary fiscal policy would be beneficial to the economy.

• 산업공학
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• 제2권1호
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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.

• 산업경영시스템학회지
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• 제19권39호
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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.

• 대한토목학회논문집
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• 제32권4D호
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• pp.357-366
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• 2012

기존의 품셈과 지방세법은 건설중장비가 수 년에 걸친 감가상각 대상임에도 불구하고, 물가지수를 제대로 반영하지 못하고 있다. 이에 본 연구에서는, 법인세법과 지방세법 및 기업회계기준서를 분석하여 국내 감가상각제도의 특징과 상각방법을 정리하여 제시하였고, 경제성 이론이 반영된 건설중장비 자본회수계수를 제시하였고, 정액법과 정률법을 사용하여 표준품셈을 기준으로 한 감가상각과 세법을 기준으로 한 감가상각 사례를 제시하였다. 개선방안으로는, 건설중장비의 자발적 사용기간 신청제도와 현행제도와의 관계를 설명하고 도입을 제안하였으며, 국내물가지수를 기초로 월단위 기계경비 감가상각율표를 개발하여 제공하였으며, 그 적용방안을 예시하였다. 또한, 제안한 방안의 장점과 단점을 분석하여 연구의 적용한계와 차후 개선방향도 제시해 보았다. 본 연구를 통해 품셈과 세법에 보다 합리적이고 객관적인 현실성을 반영할 수 있을 것으로 판단된다.

• 산업경영시스템학회지
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• 제13권22호
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• pp.7-16
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• 1990

Because economic depreciation includes some disciplines like economics, accounting and industrial engineering, the terminologies concerned are selected and arranged. The economic depreciation is defined with which the cases that occur when economic depreciation is measured are considered. Two major methods of the measurement of economic depreciation are reviewed these are Hulten-Wykoff's approach and Bureau of Economic Analysis of U.S.A. methodology. In its application in Korea the expected problems are presented. This paper also shows that it is rarely possible. Therefore Under the restricted condition a method to measure the economic deprection is suggested in Korea manufacturing sector.

• Asian Journal of Business Environment
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• 제5권3호
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• pp.17-21
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• 2015

Purpose - This paper compares current requirements for depreciation accounting from the Financial Accounting Standards Board in America for equity securities and all debt securities with determinable fair value, and disclosure requirements related to the fair value of securities below registered cost with the requirements of the international Financial Reporting Standards Board and accounting standards committee. Research design, data, and methodology - Mini-review statements are examined relating to depreciation of investments in America and the Financial Accounting Standards depreciation of investments in Iran that meet the requirements of international reporting standards and the Iranian Accounting Standards Committee. Results - Accounting rules for depreciation of investments in securities requires a good deal of judgment. In particular, devaluation decisions during the recession and market crisis were controversial, although even with no clear guidelines on devaluation, sometimes such decisions were simple. Conclusions -Companies can choose from formal policies applied uniformly and documentations of interest to provide a summary of the principles and conclusions obtained through disclosure, enabling market participants to assess the entity's conclusions reasonably, thereby easing investor and market worries.

• 대한설비공학회:학술대회논문집
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• 대한설비공학회 2006년도 하계학술발표대회 논문집
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• pp.1255-1260
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• 2006

This present study analyzed temperature depreciation ratio of window inside surface by KS F 2295 'Procedure for determining fenestration product condensation resistance values'. it estimated window indoor surface condensation due to variable environmental condition. Performance of condensation resistance by using temperature depreciation ratio until applied Low-e and Ar glazing improved about 45% from 24 mm clear. Temperature depreciation ratio by KS F 2295 considers analytic index of window condensation due to variable boundary condition.

• 산업경영시스템학회지
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• 제14권24호
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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.

• 산업경영시스템학회지
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• 제33권3호
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• pp.219-224
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• 2010

Depreciation accounting has as its main objective, the recovery of the original cost of plant investment less net salvage, over the estimated useful life of that plant. Accuracy of the whole life technique in meeting this objective depends entirely on the original estimates of service life and net salvages for an account. Where the whole life technique has been used and original estimates prove inaccurate, excessive or deficient accumulations in the depreciation reserve frequently occur. To overcome this, the remaining life technique is suggested to better match the challenges of accelerated technology and competition within the regulated environment. The flexibility of the remaining life technique will allow an even chance to provide a complete recovery of the original cost.

• 한국자동차공학회논문집
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• 제22권3호
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• pp.19-24
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• 2014

This study, the exchange value of the car after the repair, which affects the valuation elements and repair characteristics factors were investigated. Based on this specific accident damaged condition of the car, repair range, repair methods, repair costs, market transactions, taking into account the vehicle's depreciation appraisal method is proposed.