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.

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.

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.

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.

Real-life time series characteristic data has significant amount of non-stationary components, especially periodic components in nature. Extracting such components has required many ad-hoc techniques with external parameters set by users in case-by-case m

Human resource theories of becoming entrepreneurs or self-employed rather than finding employment are compared as applied to fit the occupational data of technological entrepreneurs and technology jobs. The human capital theory posits that technological e

기업가선택을 높이는 요인들 중 인적자본가설은 다양한 지식축적을 통해 기업가가 되고 이는 소득을 높인다고 주장하는 반면 기호가설은 다양한 활동에 대한 기호 때문에 기업가가 되지만 예상소득이 피고용 상태보다 저조할 것으로 본다. 기술기업의 경우 전문성에 대한 이득이 커서 이러한 효과들은 약화될 수 있다. 이민의 경우 고용차별압력에 의한 자영선택가능성도 증가할 수 있다. 의료를 제외한 과학기술직의 자영업을 기술기업가로 보고 이의 소득방정식을 미국 인구센서스 데이터에 대해 추정하여 기업가 이론중 인적자본 가설과 기호가설, 차별요소, 선택편이를 비교추정 하였다. 특히 미국 기술기업 내 비중이 커지고 있는 아시아인을 백인집단과 비교하여 소득을 분해 비교하였다. 기업가선택에 대한 인적자본가설이나 자기선택에 의한 경쟁적 가설보다는 떠돌이 가설의 가능성이 크게 보인다.

Brain drain of scientists and technologists to the United Sates from other countries is a phenomenal issue due to the potential developmental impacts it could have on sending countries Immigration policies undoubtedly play the major part to shape the huma

In science and engineering programs in the U.S. in 2000 China, South Korea and India were top countries of origin sending students. More than half of the students intend to stay in the U.S. Immigration, education and occupational choices all have human ca

  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-

  Entrepreneurship is considered as the main leadership creating enterprises and employment. However, in Korea empirical studies linking Korean entrepreneurial performances with her characteristics are rarely in existence. Current study focuses on Korean

  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

  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

  기술집약적인 경제성장의 중요성이 강조되고 있는 가운데 이공계 진학과 과학기술직종선택의 감소는 성장잠재력에 가장 근본적인 위협이 된다. 이를 유지하려는 여러 가지 정책이 교육학적이나 사회학적 근거에서 제시되고 있으나 이를 분석하는 이론적 경험적 틀이 상대적으로 부족한 상태이다. 직업선택모델은 사회학적인 접근법이 활발하게 진행되었으나, 경제적 동인에 대한 분석이 부족하다. 본 논문에서는 2000년 미국 센서스 데이터에 나타난 가장 국제화된 미국의 과학기

  The high degree of viscosity and the non-Newtonian fluid dynamics characterizes the process inside a glass furnace. Because the temperature is fluctuating in very short time-intervals, it is hard to determine that the status of its fluctuation is stable

  Box-Cox model and T-factor method have been widely used to measure economic depreciations for industrial property. The Box-Cox model which combines economic efficiency with depreciation pattern is here extended to the reliability function. To do so a Ra