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

시계열데이터는 ARMA 분석에 적합지 않은 요소를 내재하고 있는 경우가 있다. 특히 선형성과 주기성을 가진 요소가 확률적인 분포와 자주 혼재 되어 있다. 이 논문에서는 이런 선형적 주기적 요소를 찾아내고 분석하는 방법을 제시한다. 특히 주기적 요소는 여러 주기가 층층이 겹쳐져서 나타난다， 주기 간에 는 서로 일정 정수비율을 유지하며 ， 한 주기 안에 다른 주기가 내 포되어 있는 경우(nested periods)가 많다. 시간규모(time-scale) 개

Technological innovation depends on the quality of workers, whose ability is the key component to raise business competitiveness. Our study evaluates how satisfactory is the training of workers at small and medium sized firms , and suggest how to improve

Because sampling interval for data collection tends to be short compared with the overall processing time, in chemical process, instrumental process related tanks or furnace collected data have a significant autocorrelation. Insufficient control technique

In a technological driven environment, a depreciation estimate which is based on traditional like analysis results in a decelerated rate of capital recovery This time pattern of technological growths models needs to be incorporated into life analysis fram

Researches on after-sales quality have centered on home electric appliances, figuring out how factors influencing after-sales service quality are causally related to customer's behavioral intentions, via consumer satisfaction as an intermediary parameter.

Estimation of mortality behavior of a industrial property are useful for calculating depreciation and making management decisions relating to property. The common methods of computing depreciation require an estimation of service life, and some methods ma

  The purpose of computing economic depreciation value is to find valuation of assets closely in line with market prices. The valuation of industrial assets are called Engineering Valuation. The two representative techniques for such valuation are Hulten-

  The estimation of mortality characteristics of industrial property is an important adjunct to engineering valuation and depreciation estimation. Once the important of depreciation estimation is determined, it is desirable to understand the processes upo

The process 0 1' wound healing needs the deposition of collagen and non-collagenous compounds, followed by the remodelling of extracellul ar matrix Recently, it has known that LEDs irradiation can help wound healing to accelerate the cell proliferation. But its mec hanism is not elucidated yot. The purpose of the present study is to observe the expression level of extracellular matrix by 635nm LEDs ir radiation. Human gingival fibroblasts were primary cultured, treated arac hidonic acid (때 and followed by LEDs irradiation. To observe the mRNA expression of extracellular matrix, cDNA mlcroarray was ca n‘ ied out 1n present study, 3 experimental groups were categorized into control, AA-treated group, and AA-treated with LEDs irradiation group. The differential expressions of MMP-1, -2, -3, - 10, - 11, -14, -16, - 17, -25 and TIMP-1, -2, -3. -4 were observed. Especially, mRNA expression of T1MP-3 was 10 fold decreased in arach idonic acid -treated with 635nm LEDs irradiation group. Finally, LEDs irradation can affect the expression level of MMPs and TIMPs, which lead to prolifer ation of gingival fibroblasts and result in would healing

  Glass melting process is influenced by both control and observation factors, where control factors include quantity and mixing ratio of raw material, the amount of fuel and air in-take. Further observation factors include temperature and pressure at eac

  The National Wealth Survey Method has been used to estimate capital stocks in Korea by the Korea National Statistical Office in every 10 years. However, this method requires huge amount of time and money. Since the Benchmark Year Method also has similar

  Large glass furnaces to produce glass for CRT are housed in huge chambers. It is costly to maintain such a chamber in constant temperature, humidity, and (air) pressure. In this study, first, we show that the process of such a huge furnace, which requir

Most of the Korea's small and medium sized firms have been subcontracted in mechanical and electronics industries. In Electronics industries, there is subcontracting in case of suppling numerous parts in non-mass jobbing production which is agreeable to production plans. To estimate processing cost of job-subcontracting which breaks irrationality, we make optimum processing cost yielding method which is changed easily by job analysis and job alteration.

In this research, OIL (Ontology Inference Layer), one of the ontology language, is applied for classifying product data systematically, defining concepts, and establishing relationship between concepts. By transforming steel product data into XML documentation and managing them, knowledge management based on the logical structure of documents is possible.

마산만의 오염과정을 파악하기 위하여 3개 정점의 코어 퇴적물에서 중금속 함량과 저서성 유공충의 분포를 조사하였다. 마산만의 퇴적속도는 마산항 0.33 cm/yr, 덕동 하수종말 처리장 앞 0.20 cm/yr, 마산만 입구 0.33 cm/yr로 나타났다. 퇴적물 깊이 약 15 cm부터 표층까지 Cu, Zn, Pb 함량이 뚜렷하게 증가하는 것은 1940년대 이후 점진적으로 축적되던 오염물질이 1960년대 이후 산업폐기물에 의해 급격하게 증가했기 때문인 것으로 해석된다. 코어 퇴적물에서 나타나는 저서성 유공충의 수직적인 분포는 오염에 따른 유공충의 반응을 잘 나타내고 있다. 퇴적물 상부로 중금속 함량이 증가함에 따라 개체수와 종 다양성은 감소하고 사질유공충의 비율은 증가하였다. 이러한 현상은 오염이 증가함에 따라 몇몇 내성종들 만이 존재함으로써 결과적으로 종 다양성이 감소하였음을 반영한다. 기회종인 Eggerella advena와 Trochammina pacifica는 오염퇴적물에서 뚜렷한 증가를 보였다. 이러한 종들은 마산만의 현생 오염 환경을 평가할 수 있는 유용한 환경 지시자로 사용될 수 있을 것이다.

Most of the Korea's small and medium sized firms have been subcontracted in mechanical and electronics industries. It is focused on packing subcontracting in an electronics industry which exports products to its foreign plants at non-mass jobbing production. This study suggests a estimation method of the subcontracting cost in packing work, considering work omission rate, ware in process, lot size, learning effect, and MARR.

사이드 스캔 소-나 시스템을 이용하여 태안반도 부근 신두리 해역에서 해저면 음향영상 자료를 획득하였다. 후방산란 음향강도와 해저퇴적물의 물성에 대한 상호관계를 연구하였다. 그리고 위의 두 자료 모두 해저수심과 각각 비교해석 하였다. 해저퇴적물의 물성 대부분은 음향강도와 좋은 상관관계를 보이고 있지만, 퇴적물의 분포양상은 암반노출지역을 제외하고는 해저면 음향영상과 정확하게 일치하지는 않았다. 해저수심은 해저면 음향영상의 분포형태에 영향을 미치고 있었을 뿐만 아니라, 해저퇴적물의 물성 분포에서도 선형적인 관계를 보이고 있었다.

Life analysis is the process of aggregating and analyzing the historical record of property for the purpose of obtaining information about the mortality characteristics of the property. Aged mortality data were collected for over 285 accounts from the domestic machinery industries. In this paper, estimates of service lives based on directly observed data on domestic machinery property and retirement rates are presented. It appears from the results of this study that Iowa L₃ - 10 survivor curves is the most appropriate expression for describing on domestic machinery property.