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.

ASL estimation of public building is based on how appropriate the maximum age of the asset is derived based on the age record of the asset in the statistical data owned by public institutions. This is because we get a 'constrained' ASL by that number. And it is especially true because other studies have assumed that the building is an Iowa curve R3. Also, in this study, the survival rate is 1% as the threshold value at which the survival curve and the predictable life curve almost coincide. Rather than a theoretical basis, in the national statistical survey, the value of residual assets was recognized from the net value of 10% of the acquisition value when the average service life has elapsed, and 1% when doubling the average service life has elapsed. It is based on the setting mentioned above. The biggest constraint in fitting statistical data to the Iowa curve is that the maximum ASL is selected at R3 150%, and the 'constrained' ASL is calculated by the proportional expression on the assumption that the Iowa curve is followed. In like manner constraints were considered. First, the R3 disposal curve for the RCC(reinforced cement concrete) building was prepared according to the discarding method in the 2000 work, and it was jointly worked on with the National Statistical Office to secure the maximum amount of vintage data, but the lacking of sample size must be acknowledged. Even after that, the National Statistical Office and the Bank of Korea have been working on estimating the Iowa curve for each asset class in the I-O table. Another limitation is that the asset classification uses the broad classification of buildings as a subcategory. Second, if there were such assets with a lifespan of 115 years that were acquired in 1905 and disposed of in 2020, these discarded data would be omitted from this ASL calculation. Third, it is difficult to estimate the correct Iowa curve based on the stub-curve even if there is disposal data because Korea has a relatively shorter construction history, accumulated economic wealth since the 1980’s. In other words, “constrained” ASL is an under-estimation of its ASL. Considering the fact that Korea was an economically developing country in the past and during rapid economic development, environmental factors such as asset accumulation and economic ability should be considered. Korea has a short period of accumulation of economic wealth, and the history of 'proper' architectures faithful to building regulations and principles is short and as a result, buildings 'not built properly' and 'proper' architectures are mixed. In this study, ASL of RCC public building was estimated at 70 years.

Naval weapons systems of the Republic of Korea are acquired through the Defense Planning Management System. Recently, acquisition of some naval ships have been delayed, and the causes of the delays have been recognized as inappropriate project management at the Execution Phase. However, we argue that the delay problem in naval ships acquisition should be approached, with due regard for the entire Defense Planning Management System. That is, We should try to investigate from Planning Phase to those of Programming, Budgeting and Execution Phases. Therefore, in this study, we investigated the actual cases of the delay in naval acquisition at all phases of the Defense Planning Management System. Based on the investigation, we tried to identify the naval ship Acquisition Delay Factors and find out the Weights of those factors. As the next step, we calculated the Influence Measures on the naval missions, including the Cost of Naval Capability Gap derived from the delays in acquisition of naval ships. As a final step, we calculated the Acquisition Delay Measures based on the interrelationship between the Acquisition Delay Factors and the Influence Measures. Then we evaluated and analyzed what the results stand for. Finally, we made suggestions for future improvement. The improvement suggestions we made for preventing delay in acquisition of naval ships in this study are as follows. First, we need a shift in perception. It is necessary to measure the Acquisition Delay Factors in acquiring naval ships and manage them from the Planning Phase. Second, resolution must be concerted efforts. All relevant agencies, not just a few, should work together to resolve the problems of acquisition delay. Third, analysis must be based on the accumulation of data. This allows the elaborating of naval ship Acquisition Delay Factors and Delay Measures. If this research method is applied to other military weapons systems in the future, we may be able to not just identify the Acquisition Delay Factors in acquisition of other military weapons systems, but also pursue improvement in those cases.

Ensuring the quality of molds is one of the major issues in mass production. In general, securing the quality of the molds is achieved by repeating grinding and die spotting after machining the molds based on engineer’s decision. However, this heuristic method is affected by the engineer’s skill and working environment. Therefore, a lot of time and resources are needed in order to ensure quality. In this study, ensuring the quality of molds using grinding map which is generated using automatic measurement is proposed. An automatic measuring system based on CMM (Coordinate Measuring Machine) is developed for measuring the molds. This system generates the measurement path automatically using the 3D CAD model of products. CAD (Computer- Aided-Design), CAM (Computer-Aided-Manufacturing), and CAQ (Computer-Aided-Quality) technology is integrated using DMIS (Dimensional Measuring Interface Standard) format in the automatic measuring system. After measuring the molds, a grinding map is generated using the gap between the CAD model and measured values of mold. The grinding map displays the machining tendency and the required amount of grinding with values on a 3D map. Therefore, the quality of molds can be ensured with exactness and quickness based on the grinding map. This study shows that integrating the planning, measuring, and analyzing based on computer technology can solve the problem of quality assurance of mold using the proposed method, therefore the productivity can be increased.

The setting of values on door hinge mounting compensation for door assembly tolerance is a constant quality issue in vehicle production. Generally, heuristic methods are used in satisfying appropriate door gap and level difference, flushness to improve quality. However, these methods are influenced by the engineer's skills and working environment and result an increasement of development costs. In order to solve these problems, the system which suggests hinge mounting compensation value using CAE (Computer Aided Engineering) analysis is proposed in this study. A structural analysis model was constructed to predict the door gap and level difference, flushness through CAE based on CAD (Computer Aided Design) data. The deformations of 6-degrees of freedom which can occur in real vehicle doors was considered using a stiffness model which utilize an analysis model. The analysis model was verified using 3D scanning of real vehicle door hinge deformation. Then, system model which applying the structural analysis model suggested the final adjustment amount of the hinge mounting to obtain the target door gap and the level difference by inputting the measured value. The proposed system was validated using the simulation and showed a reliability in vehicle hinge mounting compensation process. This study suggests the possibility of using the CAE analysis for setting values of hinge mounting compensation in actual vehicle production.

This study aims to configure what dimensions make up for smart phone after service quality, and how this service quality affects customer satisfaction and customer loyalty. Smart phone market is a market of the device leading the digital convergence as well as positioning itself as one of the national growth driving industry. To survive in this matured market, companies should have to respond actively to radical changes and customers needs in the so-called Smart Revolution environment. Lately, however, the smart phone market is prospected to move from growth phase to mature phase by the scholars. In order to proactively respond to the change in such market condition, companies need to provide absolute advantage in customer loyalty over their competitors by revolutionizing the after-sales service quality. Qualified A/S will lead to service satisfaction and achieve customer loyalty. The empirical analysis results obtained through A/S quality are as follows : First, human quality (attitude, expertise, problem-solvability), environment quality (handling agility, convenience, comfort), service policy quality (quality guarantee, additional service operation) are dimensions that make up for A/S quality. Second, A/S quality dimension showed a significant positive influence on service satisfaction and A/S satisfaction showed a positive influence on customer loyalty as well. Based on this empirical study, we propose some implications for A/S quality improvement. First, human quality dimension has relatively higher influence on A/S satisfaction in case of free A/S, so companies need to solve the product problem completely when consumer’s first visit by continual employee education. Second, in case of paid A/S, the service policy quality-especially A/S Warranty period- has higher influence on A/S satisfaction.

The new businesses started by the companies usually results in being unsuccessful. The main reasons for that are either aiming targeting wrong customers, unsatisfaction of customers’ requesting quality standards, or taking wrong actions against the competitors in the market. Therefore, companies should aim the targets for the newly developing products based on the fulfilling values for the customers when they start the new businesses, and should take good cares for risk managements at the each step of the new business to prevent the failure in advance. In addition to that, the companies starting new businesses not only need to take the customers attributes (CA) into account, but they also should apply the new technologies as one system to initiate a new business to satisfy the basic wants of the customers. This article suggests the New Product Development Pursuing Model using the Indicative Planning methodology and the Quality Management tools. The New Product Development Pursuing Model would be completed by the following steps as below; 1. Drawing the CTQ (Critical To Quality) for setting up the new product development objectives by : i) using the VOC (Voice Of Customers) obtained by the QFD (Quality Function Deploypment) if the market is mature, ii) applying AHP (Analytic Hierarchy Process) to information in the QIS (Quality Information System) if the market is unmature to get enough need information of the customers. 2. Risk Management in NPD : The NPD pursuing model consisted of the IP (indicative planning) is suggested not by the process of top-down-way mandatory planning process, but by the tools used in the administrative science and economic fields, namely by governance. The companies could apply innovative methodology for new products development processes to fulfil the customers satisfaction in the fields, through the CA (Contingency Approach) of the NPD (New Product Development) process.

Naval combat system developed in-country is progressing at an alarming rate since 2000. ROK navy will be achieved all vessels that have combat system in the near future. The importance of System Engineering and Integrated Logistics Support based on reliability analysis is increasing. However, reliability analysis that everyone trusted and recognized is not enough and applied practically for development of Defense Acquisition Program. In particular, Existing Reliability Analysis is focusing on reliability index (Mean Time Between Failure (MTBF) etc.) for policy decision of defense improvement project. Most of the weapon system acquisition process applying in the exponential distribution simply persist unreality due to memoryless property. Critical failures are more important than simple faults to ship’s operator. There are no confirmed cases of reliability analysis involved with critical failure that naval ship scheduler and operator concerned sensitively.Therefore, this study is focusing on Mean Time To Critical Failure (MTTCF), reliability on specific time and Operational Readiness Float (ORF) requirements related to critical failure of Patrol Killer Guided missile (PKG) combat system that is beginning of naval combat system developed in-country. Methods of analysis is applied parametric and non-parametric statistical techniques. It is compared to the estimates and proposed applications. The result of study shows that parametric and non-parametric estimators should be applied differently depending on purpose of utilization based on test of normality. For the first time, this study is offering Reliability of ROK Naval combat system to stakeholders involved with defense improvement project. Decision makers of defense improvement project have to active support and effort in this area for improvement of System Engineering.

An effective method for produce munitions effectiveness data is to calculate weapon effectiveness indices in the US military’s Joint Munitions Effectiveness Manuals (JMEM) and take advantage of the damage evaluation model (GFSM) and weapon Effectiveness Evaluation Model (Matrix Evaluator). However, a study about the Range Safety that can be applied in the live firing exercises is very insufficient in the case of ROK military. The Range Safety program is an element of the US Army Safety Program, and is the program responsible for developing policies and guidance to ensure the safe operation of live-fire ranges. The methodology of Weapon Danger Zone (WDZ) program is based on a combination of weapon modeling/simulation data and actual impact data. Also, each WDZ incorporates a probability distribution function which provides the information necessary to perform a quantitative risk assessment to evaluate the relative risk of an identified profile. A study of method to establish for K-Range Safety data is to develop manuals (pamphlet) will be a standard to ensure the effective and safe fire training at the ROK military education and training and environmental conditions. For example, WDZs are generated with the WDZ tool as part of the RMTK (Range Managers Tool Kit) package. The WDZ tool is a Geographic Information System-based application that is available to operational planners and range safety manager of Army and Marine Corps in both desktop and web-based versions. K-Range Safety Program based on US data is reflected in the Korean terrain by operating environments and training doctrine etc, and the range safety data are made. Thus, verification process on modified variables data is required. K-Range Safety rather than being produced by a single program, is an package safety activities and measures through weapon danger zone tool, SRP (The Sustainable Range Program), manuals, doctrine, terrain, climate, military defence M&S, weapon system development/operational test evaluation and analysis to continuously improving range safety zone. Distribution of this K-range safety pamphlet is available to Army users in electronic media only and is intended for the standing army and army reserve. Also publication and distribution to authorized users for marine corps commands are indicated in the table of allowances for publications. Therefore, this study proposes an efficient K-Range Safety Manual producing to calculate the danger zones that can be applied to the ROK military’s live fire training by introducing of US Army weapons danger zone program and Range Safety Manual

This study attempts to utilize the economic efficiency analysis results focused on the break-even point as an indicator for the decision making of commanders and staff. We suggested a method of determining economic life by utilizing logistics information system and commercial program Minitab with a focus on the equipment’s operational environment and performance data, whereas previously the equipment’s retirement period was simply determined by the current equipment prices and sustainable period.

When monitoring an instrumental process, one often collects a host of data such as characteristic signals sent by a sensor in short time intervals. Characteristic data of short time intervals tend to be autocorrelated. In the instrumental processes often the practice of adjusting the setting value simply based on the previous one, so-called ‘adjacent point operation’, becomes more critical, since in the short run the deviations are harder to detect and in the long run they have amplified consequences. Stochastic modelling using ARIMA or AR models are not readily usable here. Due to the difficulty of dealing with autocorrelated data conventional practice is resorting to choosing the time interval where autocorrelation is weak enough then to using I-MR control chart to judge the process stability. In the autocorrelated instrumental processes it appears that using the Shewhart chart and the time interval data where autocorrelation is relatively not existent turns out to be a rather convenient and very useful practice to determine the process stability. However in the autocorrelated instrumental processes we intend to show that one would presumably do better using the EWMA control chart rather than just using the Shewhart chart along with some arbitrarily intervalled data, since the former is more sensitive to shifts given appropriate weights.

Engineering valuation is a specialized discipline requiring expert knowledge and judgment, which scientifically estimates the economic value of industrial properties. By industrial properties, we mean engineering structures such as mines, factories, build

Recent competitive and technological changes during the past decade have accelerated the need for better capital recovery methods. Competition and technology have together shortened the expected lives of property which could not have been forecasted sever

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

Time series exhibiting linear and periodic trends is analyzed Detailed method of extracting nested periods and resulting periodic components, finding the best fit ARMA model for non-linear and non-periodic component, and setting up control boundary are presented. The concept of time scale is introduced to better understand periodic dynamic.

The most generalized form of the triadic operation policy for an M/G/1 queueing model is developed It consists of three simple N, T and D operating policies and has a peculiar structure possessing concepts of dyadic policies Using the concept of the pseud

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

In an environment where manufacturing conditions such as product lines keep changing, manufacturing control systems need to be continually maintained and upgraded according to the change. This requires an effective system implementation methodology. In th

  본 논문은 시간 제약을 갖는 차량 라우팅 문제를 해결하기 위해 유전자 알고리듬과 부분 최적화 알고리듬을 적용한 방법을 소개한다. 유전자 알고리듬에서의 염색체는 노드를 나타내는 정수의 순열로 표현되어 직접적인 해를 나타내지 않지만, 경험적 방법에 의한 해석을 통해 유효한 해로 변형되도록 하였다. 유전자 알고리듬에 의해 생성된 주어진 수의 우수한 해들에는 세 부분 최적화 방법이 순차적으로 적용되어 보다 좋은 해를 생성하도록 하였다. 부분 최적화 방법들에