• Title/Summary/Keyword: 감가율

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Study on Value Appraisal after the Repair of Cars (자동차의 수리후 가치평가방법에 대한 연구)

  • Yun, Daekwon;Lee, Haeteak;Nam, Ilwoo;Lee, Heongyu;Kim, Yonghyeon;Yun, Jaegon;Kim, Juyeong;Ha, Seongyong
    • Transactions of the Korean Society of Automotive Engineers
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    • v.22 no.3
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    • pp.19-24
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    • 2014
  • This study, the exchange value of the car after the repair, which affects the valuation elements and repair characteristics factors were investigated. Based on this specific accident damaged condition of the car, repair range, repair methods, repair costs, market transactions, taking into account the vehicle's depreciation appraisal method is proposed.

봄맞이 분만전후 젖소관리

  • Im, Hyeon-Ju
    • 월간낙농육우
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    • v.36 no.3
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    • pp.141-145
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    • 2016
  • 봄이 시작되는 3월이다. 봄이 되면 마음이 분주해지고, 해야 할 일도 많아진다. 특히 새봄의 시작 3월에는 봄 농사철을 준비해야 하는 경칩이 있어 농사준비도 해야 하고 겨우내 하지 못했던 젖소들의 사양관리 점검 및 주변 환경을 돌아보고 새봄 맞이할 준비 시기이다. 이렇듯 새로운 마음가짐으로 경쟁력 있는 낙농가가 되기 위한 기본적인 사항부터 다시 점검하는 것이 필요하다. 가축의 생산성 향상은 가축개량을 통한 고능력우 확보로 그 기반을 닦고, 세균 및 체세포수 감소에 의한 우유 위생등급 향상, 조사료 다급 등을 통한 사양관리 기술 개발로 유지율 및 유단백을 향상한다. 또한 번식률 향상에 의한 산유량 증대와 부산물 수입 증대, 고능력 젖소의 이용연한 연장에 의한 가축감가상각비 절감에 대해 중점적으로 관심과 노력을 기울인다. 이를 위한 새봄맞이 젖소관리 방안에 대하여 기술해 보고자 한다.

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바람에 의한 장대 Tower 구조물의 진동제어 방법 - 감쇠장치를 이용한 -

  • 변윤주;윤태양;송재준
    • Journal of KSNVE
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    • v.3 no.4
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    • pp.293-299
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    • 1993
  • 최근 토목, 건축재료 및 시공기술의 발전과 더불어 컴퓨터를 이용한 해석 기법의 개발, 경제규모의 확대, 주변환경과의 조화 및 미적감가의 끊임없는 추구는 구조물의 장대화, 연성화, 다양화는 물론 구조감쇠율의 감소 등을 가져옴으로서 바람에 의한 동적 거동의 영향이 증대되어 이에 대한 검토의 중요성이 크게 부각되기 시작하였다. 특히, 최근들어 활발히 계획, 공사중인 여러 현수교, 사장교 구조물 중 시공단계로서의 독립 tower, 발전소의 장대 굴뚝, 고층건물, 전망 tower, 공항 관제 탑 등이 좋은 예이다. 따라서 이들 구조물의 설계과정에서 제안된 여러형태의 진동 제어 방법중 수동 감쇠장치에 대하여 소개하기로 한다. 감쇠장치는 직접 외부에 부착 하는 강제 감쇠장치와 소량의 질량, 스프링과 감쇠장치들을 조합하여 부착하는 수동 감쇠장치가 있다. 수동감쇠장치는 소규모로서 유지보수가 거의 필요 없으며 외관의 변화가 거의 없고 저렴하다는 장점이 있다. 여러종류의 수동감쇠장치, 즉 TMD, IMD 그리고 TSD에 대한 개략적인 이론과 그 사용예에 대하여 설명하였다. 실험적 검증 및 실측결과 각 장치가 바람에 의해 야기되는 진동현상을 억제하는데 매우 유효한 것으로 판정되었고 또한 크기가 소규모일 뿐 아니라 유지보수가 거의 없으며 비용도 저렴하여 국내 건설 또는 건설예정인 유사구조물에도 많은 적용이 예상된다.

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A Theoretical Study on Conversion Rate of Jeonse Price to Monthly Rent for Housing - Focused on Rental Supply Costs - (주택 전월세 전환율에 관한 이론 연구 - 임대 공급원가를 중심으로 -)

  • Kim, Won-Hee;Jeong, Dae-Seok
    • The Journal of the Korea Contents Association
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    • v.20 no.3
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    • pp.245-253
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    • 2020
  • If the conversion rate of jeonse price to monthly rent is the market interest rate or the landlord's expected return, then the conversion rate of jeonse price to monthly rent in the country should be the same. However, the conversion rate of jeonse price to monthly rent has always been higher than the market interest rate. This study identifies the supply cost components of rental housing as a risk premium in the presence of current housing prices, market interest rates, depreciation costs, holding taxes, and leases, and identifies the relationship between the current housing prices and each factor. Housing rent is expressed as the current price. This overcomes the shortcomings that implicitly assume fluctuations in housing prices or do not include current housing prices in the conversion rate of jeonse price to monthly rent. This study found that the conversion rate of jeonse price to monthly rent is the required rate of return or required rate of renter, not market interest rate, by expressing the supply cost of rental housing as a combination of components. This not only explained the fact that the conversion rate of jeonse price to monthly rent was always higher than the market interest rate, but also explained the regional differences. It also explained why the conversion rate of jeonse price to monthly rent varies by type of housing.

A Study on the Technology Evaluation of Development of New Variety of Citrus Unshiu (감귤 신품종(하양조생)개발의 기술가치의 평가)

  • Ko, Seong-Bo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.8
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    • pp.127-132
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    • 2016
  • This study evaluated the economic value of the development of a new variety of Citrus unshiu using the income approach, Net Present Value (NPV), Internal Rate of Return (IRR), and Benefit/Cost (B/C) ratio. The new variety of Citrus unshiu was developed by the national institute of horticultural and herbal science in Korea, rural development administration. The technological evaluation of the development of a new variety of Citrus unshiu can be used to improve the efficiency and practicality of the development of a new variety of citrus. From the research results, the technological value of development of a new variety of Citrus unshui was evaluated at 109,455(discount rate=8%, minimum), 195,040(discount rate=4%, maximum), and 145,375(discount rate=6%, average) million won. The IRR was 51.4%, which was greater than the discount rate(4~8%). The NPV was evaluated at 145.3 billion won(discount rate=6%, average), 195.0 billion won(discount rate=4%, maximum) and 109.4 billion won(discount rate=8%, minimum), all of which were greater than 0. The B/C ratio was evaluated at 60.9(discount rate=6%, average), 81.3(discount rate=4%, maximum) and 46.1(discount rate=8%, minimum), all of which were greater than 1. Therefore, the economic validity of the development of a new variety of Citrus unshiu was identified by this technological evaluation.

The Study of Rationality for Public Organizations' Cost Allocation Method (공공기관의 운영합리화를 위한 원가산정 방안에 대한 연구 -별정우체국을 중심으로-)

  • Park, Sung-Jong;Han, Kyung-Il
    • Journal of Digital Convergence
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    • v.10 no.8
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    • pp.91-96
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    • 2012
  • The purpose of this study is to examine the rationality for public organizations' cost allocation method through the case of special post offices. The proper use of allocation method is crucial to promote and nurture the public organization sector. On that note, this paper presents how to apply the proper estimation method. The cost allocation method is to split the total expense into appropriate services and departments. Using the basic expense rate and the standard depreciation rate and area at each post office, the total cost is calculated into the cost per person and area. As a result, the correct cost can be assigned through allocation per according service unit.

Analysis of Drought Based on the Weather Data in Suwon District (기상 자료에 의한 수원 지역 한발 분석)

  • Oh, Yong-Taeg;Shin, Jae-Sung;Im, Jung-Nam
    • Korean Journal of Soil Science and Fertilizer
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    • v.30 no.3
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    • pp.209-225
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    • 1997
  • Daily rainfalls and evaporations from copper pan measured in Suweon from 1964 to 1996 were figured respectively so that past soil moisture deficits can be understood clearly at a glance in relation to the characteristics of weather. Past drought intensities in Suweon were computed on the basis of Oh's 50mm pan model estimating drought in terms of daily, monthly shortage of evapotranspiration and growthless time fraction. Yearly differences in drought seem to result mainly from yearly differences in rainfall distribution and intensity, because there is the periodical similarity in evaporation from year to year. The most intense drought continued from December, 1964 to June, 1965 for 190 days and the most frequent rainfalls were observed from June, 1989 to August, 1990 for 15 months. The applied Oh's drought estimation model was reinforced with figuring programs with a view to later application for other districts. Present economic value index of irrigation were distributed in the range of 120% to 210% of one season yield for spring chinese cabbage, calculated on the basis of 10 year's accumulation of its expectable future yield increase. Therefore, the same value can be invested for the installation of new irrigation system even only for spring chinese cabbage, if its depreciation period is 10 years.

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Weatherproof-properties Evaluation of Castor Oil-impregnated Wood Using a Vacuum-pressure Method (감가압법으로 주입한 피마자유-처리 목재의 내후성 평가)

  • Ohkyung Kwon;Yeong Seo Choi;Daye Kim;Wonsil Choi;Young-kyu Lee;Kwon-min Kim;Joon weon, Choi;In Yang
    • Korean Chemical Engineering Research
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    • v.61 no.2
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    • pp.302-311
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    • 2023
  • This study was conducted to evaluate the applicability of castor oil (CSO) as a natural wood preservative. CSO was treated into wood blocks prepared with domestic and imported wood species using a vacuum-pressure method, and then treatability, leachability and decay resistance of the CSO-treated wood blocks were examined. Although CSO was penetrated effectively into wood blocks of all wood species, the CSO-treatability was the highest in Western hemlock, followed by Japanese larch (LA), soft maple and Mongolian oak due to the difference of its anatomical structure. Except for LA, the more retained, the more leached during a saline water-immersing process for 48h. The use of ethanol added to reduce the viscosity of CSO affected negatively the treatability and leachability of wood blocks. Decay resistance, which was evaluated by the weight loss of wood blocks exposed against Fomitopsis palustris (FOP) and Trametes versicolor, of the CSO-treated/leached wood blocks was superior to that of control. Especially, most of wood blocks treated with preserving solution composed of only CSO (CSO-2) did not decayed and showed a very low weight loss against FOP. The decay resistance results from CSO retained in wood blocks after leaching. The retention of CSO could identify using the observation of X-ray microscope. Length of wood strips, which were treated with CSO-2 and then immersed in saline water for 2 weeks, hardly changed in all cutting directions. In addition, weight gain and length-swelling rate of the wood strips were extremely low compared to those of control. These results indicate that moisture resistance of the wood strips was improved by the CSO treatment. It is concluded that the treatment of CSO using a vacuum-pressure method provides the decay resistance and dimensional stability of wood, and thus CSO can be used as a natural wood preservative on various indoor and outdoor circumstances.

Practical Design of an Artificial Light-Used Plant Factory for Common Ice Plant (Mesembryanthemum crystallinum L.) (인공광 이용형 Common Ice Plant 식물공장의 실용적 설계)

  • Cha, Mi-Kyung;Kim, Ju-Sung;Shin, Jong Hwa;Son, Jung Eek;Cho, Young Yeol
    • Journal of Bio-Environment Control
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    • v.23 no.4
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    • pp.371-375
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    • 2014
  • This study was carried out to get the basic data to practically design an artificial light-used plant factory system for common ice plant (Mesembryanthemum crystallinum L.) cultivation. The adequate range of light intensity was $120-200{\mu}mol{\cdot}m^{-2}{\cdot}s^{-1}$ and the carbon fixed rates was $0.84nmolCO_2{\cdot}cm^{-2}{\cdot}s^{-1}$. When the planting density, light intensity, and yield were $0.0225m^2$ ($15{\times}15cm$), $200{\mu}mol{\cdot}m^{-2}{\cdot}s^{-1}$, and 1,000 plants per day, the total number of the plants, cultivated area, and total light intensities were estimated as 25,000 plants, $563m^2$, and $140,625{\mu}mol{\cdot}s^{-1}$, respectively. About 153.2kW with 2,785 fluorescent lights (FL) needed for the electric power and the electricity charges was 2.46 million won for one month. At a harvest rate of 1,000 plants per day in closed-type plant factory, the light installation cost, total installation cost, and total production cost were 27.85, 83.56, and 100.27 million won, respectively. The production cost per plant including labor cost was calculated as 370 won, providing that the cultivation period was 25 days and marketable ratio was 80%. Considering the annual total expenses, incomes, and depreciation cost, the sales cost per plant could be estimated around 970 won or higher.

A Study on the Estimation of Occupational Safety and Health Expense Rate by Safety Environment Change in Construction Industry (건설산업의 안전 환경 변화에 따른 산업안전보건 관리비 적정요율 산정에 관한 연구)

  • Oh, Se-Wook;Kim, Young-Suk;Choi, Seung-Ho;Choi, Jin-Woo
    • Korean Journal of Construction Engineering and Management
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    • v.14 no.4
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    • pp.97-107
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    • 2013
  • Occupational safety and health management expense in construction industry means the monetary amount that the purchaser appropriates to prevent various disaster from happening during the construction period by setting aside a certain amount from subcontract based on the construction type and scale. The current appropriation standard of the Ministry of Employment and Labor has been enforced since its stipulation in 1988 although various policy changes for the safety in construction industry, e.g. the development of occupational safety management techniques in construction industry, changes in construction field site environment, cost depreciation, etc., are happening in Korea and overseas. Therefore, it is required at this point to examine whether the current occupational safety and health management expense appropriation is proper or not on the basis of time trend and the changes in the construction industry environment. Accordingly, this study aims at investigating the appropriation of occupational safety and health management expense for construction industry by the construction type and target expense in response to current construction industry environment and proposing the proper appropriation. The above research result proposes the calibration of the appropriation as specified and stipulated by the Ministry of Employment and Labor by the construction type and target expense, which is necessary to reflect the actual condition of the current construction industry environment.