To investigate the effect of the catalyst and metal–support interaction on the methane decomposition behavior and physical properties of the produced carbon, catalytic decomposition of methane (CDM) was studied using Ni/SiO2 catalysts with different metal–support interactions (synthesized based on the presence or absence of urea). During catalyst synthesis, the addition of urea led to uniform and stable precipitation of the Ni metal precursor on the SiO2 support to produce Ni-phyllosilicates that enhanced the metal–support interaction. The resulting catalyst upon reduction showed the formation of uniform Ni0 particles (< 10 nm) that were smaller than those of a catalyst prepared using a conventional impregnation method (~ 80 nm). The growth mechanisms of methane-decomposition-derived carbon nanotubes was base growth or tip growth according to the metal–support interaction of the catalysts synthesized with and without urea, respectively. As a result, the catalyst with Ni-phyllosilicates resulting from the addition of urea induced highly dispersed and strongly interacting Ni0 active sites and produced carbon nanotubes with a small and uniform diameter via the base-growth mechanism. Considering the results, such a Ni-phyllosilicate-based catalyst are expected to be suitable for industrial base grown carbon nanotube production and application since as-synthesized carbon nanotubes can be easily harvested and the catalyst can be regenerated without being consumed during carbon nanotube extraction process.

The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government’s accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.