본 연구는 도시거주 독거노인의 경제상태, 건강상태, 독거기간이 삶의 만족도 관계에서 고독감의 매개효과를 검증하여 독거노인의 삶의 만족도를 증진하는데 필요한 기초자료를 제공하고자 하였다. 이 연구의 자료수집은 2022년 7월 1일 부터 8월 31일까지 D시에서 거주하는 독거노인 200명을 대상으로 미기재한 29 부를 제외하고 유효한 총 171부의 설문지를 자료분석에 활용하였다. 분석결과, 첫째, 도시거주 독거노인의 경제상태는 삶의 만족도 관계에서 고독감이 부분매 개효과를 보였다. 둘째, 도시거주 독거노인의 건강상태는 삶의 만족도 관계에서 고독감이 완전 매개효과를 보였다. 셋째, 도시거주 독거노인의 독거기간은 삶의 만족도 관계에서 고독감이 완전매개효과를 보였다. 이상의 분석결과는 도시거 주 독거노인의 고독감을 감소시키고 삶의 만족도 향상을 위한 제언에 시사하는 바가 크다.

본 연구에서는 고등학교에서 경제교육 수요 자체가 급감하고 있는 상황에서 교육부의 필수 과목의 최소화, 학습 내용의 축소, 선택과목 증가, 고교학점제 도입, 자유학기제 도입, 비교 과 창체 활동 확대 등을 지향하는 교육과정의 개정 방향에 부응하여 사회탐구 일반선택 ‘경 제’를 ‘경제생활’로 대체할 필요가 있다는 것을 밝혔다. 경제생활의 교육과정은 소득과 소비, 재무와 금융, 진로와 직업, 시장과 경제생활, 국가와 경제생활 등을 주요 내용으로 한다. 이는 일상에서 직면하게 되는 개인의 경제 문제에 합리적으로 대처하고, 개인의 경제생활 영위를 위해 필수적인 기초 지식을 습득하며, 건전하고 안정적인 경제생활을 유지하는 태도 를 지닐 수 있도록 구성되었다는 특징이 있다. ‘경제생활’ 교육과정으로의 개편은 ‘어려운 경제’, ‘현실과 동떨어진 이론 경제’에서 ‘쉬운 경제’, ‘생활 경제’, 그리고 ‘학생 중심 경제’ 를 지향하는 학교 경제 교육과정 개정으로의 첫 걸음이라 할 수 있다. 이를 통해 ‘어려운 경제’라는 인식으로 인해 학생들로부터 기피되어 왔던 문제를 극복하여 고등학교에서의 경 제교육을 활성화할 수 있기를 기대한다.

PURPOSES : Long-life asphalt pavements are used widely in developed countries. In order to be able to devise an effective maintenance strategy for such pavements, in this study, we evaluated the performance of the long-life asphalt pavements constructed along the national highways in South Korea. Further, an economic evaluation of the long-life asphalt pavements was performed based on a life-cycle cost analysis. We aimed to devise a model for evaluating the performance of long-life asphalt pavements using the national highway pavement management system (PMS) database as well as for analyzing the economic feasibility of such pavements, in order to promote their use in South Korea. METHODS : The maintenance history and pavement performance data were obtained from the national highway PMS database. The pavement performances for a total of 292 sections of 10 lanes (5 northbound lanes and 5 eastbound lanes) of national highways were used in this study. Models to predict the performances of hot mix asphalt (HMA) and long-life asphalt pavements under two distinct traffic conditions were developed using a simple regression method. Further, the economic feasibility of long-life asphalt pavements was evaluated using the Korea Pavement Management System (KoPMS). RESULTS : We developed service-life prediction models based on the traffic volume and the equivalent of single-axle load and found that long-life asphalt pavements have service lives 50% longer than those of HMA pavements. Further, the results of the economic analysis showed that long-life asphalt pavements are superior in terms of various economic indexes, including user cost, delay cost, total cost, and user benefits, even though their maintenance cost is higher than that of HMA pavements. A comparison of the economic feasibilities of the various groups showed that group A is superior to HMA pavements in all aspects except in terms of the maintenance criterion (crack 20% or higher) as per the NPV index. However, the long-life asphalt pavements in group B were superior in terms of the maintenance criterion (crack 25% or higher) regardless of the economic feasibility. CONCLUSIONS: The service life of long-life asphalt pavements was found to be approximately 50% longer than that of HMA pavements, regardless of the traffic volume characteristics. The economic feasibility of long-life asphalt pavements was evaluated based on the KoPMS. The results of the economic analysis were the following: long-life asphalt pavements are exceptional in terms of almost all factors, such as user cost, delay cost, total cost, and user benefit; however, the exception is the maintenance cost. Further, the economic feasibility of the long-life asphalt pavements in group B was found to be better than that of the HMA pavements (crack 25% or higher).

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.

Several different depreciation systems may be used for group depreciation. The vintage group procedure treats the same type of property placed in service during the same year as a distinct group for depreciation purposes; therefore an estimate of the probable average service life and net salvage ratio(s) of each individual vintage is necessary. The vintage group procedure calculates an accrual rate for each vintage and the accrual rate for an account for specific calendar year is the weighted average vintage accrual rate for that calendar year. A further refinement would be to divide each vintage into groups such that all of the dollars in a group have the same estimated life-an equal life group (ELG). Then each ELG is depreciated over its estimated life. The effect is to recover each dollar over the estimated number of years it is in service. Each vintage is divided into several equal life groups (ELGs) such that all the property in a specific ELG has the same estimated life. The accrual rate for each ELG is based on the estimated life of that ELG. The vintage accrual rate for a specific year is the weighted average ELG accrual rate for that calendar year. In this paper, we illustrate the calculations of vintage accrual rates for each of the calendar years by the ELG depreciation systems.

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

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

  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

This study examines how economic preparation for later life directly influences life after retirement. As people’s life cycle is gradually getting longer, preparation for the later time with less economic activity after retirement is becoming more important. Thus, this study analyzes the factors influencing life after retirement. Data comes from the Korean Retirement and Income Study (KReIS) surveyed carried out by the National Pension Research Institute in 2015. The analysis includes Cronbach’s alpha, Pearson Product Moment Correlation Coefficient and Sobel Test. This study confirms that voluntary retirement has a positive influence on life satisfaction. Results are in line with previous research about the relationship between voluntary retirement and retired life. When a person retires voluntarily, financial preparation can be made in advance for retirement. In case of involuntary retirement, people may experience a sense of loss in personal standing and financial difficulties due to the unexpected situation. Especially, early retirement from the main workplace leads to unstable later life. The study’s policy recommendation, in particular, calls on government and businesses to agree on social responsibility for helping employees to retire in the predictable retirement time and, thus, enabling the retiree to decide all aspects of the path after retirement.

산업활동으로 인한 대량생산, 대량소비, 대량폐기의 사회체계는 자원고갈, 지구온난화 등의 환경문제를 유발시켜 인류의 지속가능성을 위협하고 있다. 이러한 상황에서 자원순환형 사회체계 구축은 다양성, 자립성, 안전성, 순환성을 강조하는 지속가능성의 관점에서 인류의 생존을 위한 필수적인 방향으로 인식되고 있다. 자원순환형 경제 및 산업구조 구축을 위해서는 자원순환기술의 개발을 통한 폐기물의 자원화 실현이 수행되어야 한다. 한편 폐기물 자원화를 위한 재활용기술 역시 공정가동을 위해 사용되는 에너지 및 자원으로 인해 환경오염이 발생되고, 경제적인 측면에서 새로운 자원을 채취하는 것보다 많은 비용을 발생시킬 수 있다. 따라서 재활용재와 신재에 대한 전과정평가 수행을 통해 환경·경제적 가치를 분석하고 재활용 기술의 경쟁력 증진을 위한 개선안을 도출하는 것은 지속가능한 자원순환형 경제 및 산업구조 구축을 위해 매우 중요하다. 본 연구는 LCD, 반도체 등의 생산공정에서 발생하는 공정폐액에서 귀금속(금, 은)을 회수하는 재활용 기술을 대상으로 전과정평가를 수행하여 지구온난화, 자원소모, 산성화, 부영양화, 광화학적산화물생성의 5대 영향 범주에 대해 환경영향을 평가하였다. 공정폐액 1L 처리 시 지구온난화 영향은 5.26E-02 kg CO2 eq., 자원소모 영향은 3.06E-04 kg Sb eq., 산성화 영향은 1.31E-04 kg SO2 eq. 부영양화 영향은 9.70E-05 kg PO43- eq., 광화학적산화물생성 영향은 5.82E-05 kg C2H4 eq.로 도출되었다. 전과정평가 결과를 바탕으로 공정폐액 재활용 기술을 통해 회수되는 재생금의 환경･경제적 가치 분석을 수행하였다. 5대 영향범주에 대해 비용편익 분석기법에 기초하여 사회적 편익을 포함하는 영향범주 별 경제적 원단위를 적용하였다. 공정폐액을 재활용하여 회수되는 재생금 1kg을 기준으로 평가하였을 때 환경･경제적으로 31,481원의 이득을 취할 수 있으며, 공정 1cycle인 300,000L의 공정폐액을 처리할 경우 85.8kg의 재생금이 생산되므로 2,691,651원의 이득을 얻을 수 있다. 공정폐액 재활용 기술에 대한 전체 환경영향 범주에 있어 전기와 KCN으로 인한 기여도가 가장 크므로 에너지 효율을 위한 에너지원 변경 및 신재생에너지 적용 등의 방안 및 KCN을 대체 할 수 있는 물질에 대한 원단위 환경영향 비교가 필요하다. 또한, 금, 은에 대한 환경영향 회피효과가 매우 크고, 경제성 또한 확보되기 때문에 다양한 활용이 가능할 것으로 보인다.

“And whosoever shall give to drink unto one of these little ones a cup of cold water only in the name of a disciple, verily I say unto you he shall in no wise lose his reward.”(Mt. 10:42) With this saying the local followers were ordered to submit to the authority of itinerant missionaries and to support them. However, when the local congregation formed itself and grew up, they needed the resident leaders. There arose competitions and conflicts between the resident leaders and the itinerant missionaries. Thus the missionaries transferred gradually from the itinerant life to the resident one. Then the house community became the center of mission and meeting, which was supported materially by the patron. However, the house community with patrons disappeared gradually, because it could not overcome the problem of difference among member’s social status. Therefore the Christian congregation should solve the economic problem, without patrons, with the egalitarian spirit and the brethren love. The early Christians who knew the Judaic custom of offerings offered the donations for the church. The donations and the immovables which the members offered formed the church property. Notwithstanding Jesus’ critics of the wealth, the early church gathered the property for the solution of the economic problem. The early church could not furnish her preachers with the nourishment regularly. But as the Christian believers increased and the church grew up, professional ministers were needed. “For the workman is worthy of his meat”: Jesus intended this saying originally for his itinerant disciples, but the history proved that this was said for church ministers. It is a invariable truth that the change of the life conditions brings about that of the economic life. In the situation of itinerant life Jesus criticized the wealth (to say more exactly, the dependence on the wealth). But thereafter his disciples gave up the itinerant life for the resident life. By the above research I intended to show that a new possibility of the economic life had beginned. The choice of the resident life led to a new economic life, so that the church developed in the other direction than Jesus intended originally. This is the teaching which the history gave to us.