• Title/Summary/Keyword: Line Standards

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Susceptibility tests of oral antibiotics including cefixime against Escherichia coli, isolated from pediatric patients with community acquired urinary tract infections (소아 원외 요로감염 환아에서 분리된 E. coli에 대한 cefixime을 포함한 경구 항생제의 감수성 연구)

  • Lee, Soo Young;Lee, Jung Hyun;Kim, Jong Hyun;Hur, Jae Kyun;Kim, Sun Mi;Ma, Sang Hyuk;Kang, Jin Han
    • Clinical and Experimental Pediatrics
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    • v.49 no.7
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    • pp.777-783
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    • 2006
  • Purpose : Urinary tract infection(UTI) is one of the most frequent infections in children. E. coli is the most frequent etiological micropathogen in pediatric community UTI, and E. coli has developed resistance to many antibiotics, highlighting the need for regular surveys of this organism resistant patterns in the community. The aim of this study was to determine the oral antibiotic susceptibility patterns of E. coli, isolated from pediatric patients with uncomplicated community acquired UTI. Methods : E. coli isolates, obtained from pediatric patients with uncomplicated community acquired UTI between October in 2004 to September in 2005. And minimal inhibitory concentrations(MICs) of oral aminopenicillins and beta-lactamase inhibnitors(ampicillin, amoxacillin, ampicillin-sulbactam), oral cephalosporins(cefaclor, cefixime) and sulfa drug(trimethoprime-sulfamethoxazole) were performed according to the National Committee for Clinical Laboratory Standards(NCCLS) guide line. Results : Total 211 organisms were isolated from pediatric out-patients with community UTI. E. coli was the most common organism(89 percent), followed by E. fecalis, Proteus species, S. aureus, M. morganii, and P. aeruginosa. The resistant rates of aminopenicillins and beta-lactamase inhibitors, cefaclor and sulfa drug to E. coli were very high. But, the resistant rate of cefixime was markedly low, and ESBL strains were isolated with small rates. Conclusion : Our study results suggest that aminopenicillins, cefaclor and sulfa drug may not be useful as first line empirical antibiotics to treat pediatric patients with community UTI in Korea. But, 3rd generation cephalosporin such as cefixime can be used as effective second line antibiotics after primary treatment failure, also may be useful as an empirical first line antibiotic. Finally, we conclude that a continuous surveillance study to monitor susceptibility patterns of E. coli in community UTI will be needed for the standard guide lines of empirical oral antibiotic treatment.

Optimal Operation of Gas Engine for Biogas Plant in Sewage Treatment Plant (하수처리장 바이오가스 플랜트의 가스엔진 최적 운영 방안)

  • Kim, Gill Jung;Kim, Lae Hyun
    • Journal of Energy Engineering
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    • v.28 no.2
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    • pp.18-35
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    • 2019
  • The Korea District Heating Corporation operates a gas engine generator with a capacity of $4500m^3 /day$ of biogas generated from the sewage treatment plant of the Nanji Water Recycling Center and 1,500 kW. However, the actual operation experience of the biogas power plant is insufficient, and due to lack of accumulated technology and know-how, frequent breakdown and stoppage of the gas engine causes a lot of economic loss. Therefore, it is necessary to prepare technical fundamental measures for stable operation of the power plant In this study, a series of process problems of the gas engine plant using the biogas generated in the sewage treatment plant of the Nanji Water Recovery Center were identified and the optimization of the actual operation was made by minimizing the problems in each step. In order to purify the gas, which is the main cause of the failure stop, the conditions for establishing the quality standard of the adsorption capacity of the activated carbon were established through the analysis of the components and the adsorption test for the active carbon being used at present. In addition, the system was applied to actual operation by applying standards for replacement cycle of activated carbon to minimize impurities, strengthening measurement period of hydrogen sulfide, localization of activated carbon, and strengthening and improving the operation standards of the plant. As a result, the operating performance of gas engine # 1 was increased by 530% and the operation of the second engine was increased by 250%. In addition, improvement of vent line equipment has reduced work process and increased normal operation time and operation rate. In terms of economic efficiency, it also showed a sales increase of KRW 77,000 / year. By applying the strengthening and improvement measures of operating standards, it is possible to reduce the stoppage of the biogas plant, increase the utilization rate, It is judged to be an operational plan.

An Importance Analysis on the NCS-Based Skin Care Qualification L3 Level of Education in Life Care (라이프케어의 피부미용 NCS기반 자격 L3수준의 교육 중요도 연구)

  • Park, Chae-Young;Park, Jeong-Yeon
    • Journal of Korea Entertainment Industry Association
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    • v.13 no.5
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    • pp.263-271
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    • 2019
  • The recent phenomenon of job "Miss Match", which is inconsistent with knowledge in the demand of educational training institutes and industries, has spread to an increase in private education costs for reeducation and employment of new hires, resulting in weak individual job competency and poor employment capability, as well as economic and material waste at the national level. To compensate for these problems, the National Competency Standards(NCS), which are available immediately in practice and look for a standard point of national job competency with the aim of fostering human resources sought by industries, were developed, and even the NCS-based qualification system was launched in line with the stream of times. This study is intended to look into the importance and priority of competency units and competency unit elements at the NCS-based qualification L3 level in the skin care field for an overall check of the NCS-based qualification level at a time when educational institutes are organizing and operating the school curriculums according to the NCS and NCS-based qualification level. And it is attempted to provide basic data for the development of curriculum in fostering professional human resources required by industries. To analyze the needs for competency units and competency unit elements at the L3 level, a survey using AHP method was carried out to a group of field experts and a group of education experts. In addition, the SPSS(Statistical Package for Social Science) ver. 21.0 and Expert Choice 2000, an AHP-only solution was used to do statistical processing through the processes of data coding and data cleaning. The findings showed that there was a partial difference of opinion between a group of field experts and a group of education experts. This indicates that the inconsistencies between educational training institutes and industrial sites should be resolved at this time of change with the aim of fostering field customized human resources with professional skills. Consequently, the solution is to combine jobs at industrial sites and standardized educations of educational institutes with human resources required at industrial sites.

Improvement of Certification Criteria based on Analysis of On-site Investigation of Good Agricultural Practices(GAP) for Ginseng (인삼 GAP 인증기준의 현장실천평가결과 분석에 따른 인증기준 개선방안)

  • Yoon, Deok-Hoon;Nam, Ki-Woong;Oh, Soh-Young;Kim, Ga-Bin
    • Journal of Food Hygiene and Safety
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    • v.34 no.1
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    • pp.40-51
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    • 2019
  • Ginseng has a unique production system that is different from those used for other crops. It is subject to the Ginseng Industry Act., requires a long-term cultivation period of 4-6 years, involves complicated cultivation characteristics whereby ginseng is not produced in a single location, and many ginseng farmers engage in mixed-farming. Therefore, to bring the production of Ginseng in line with GAP standards, it is necessary to better understand the on-site practices of Ginseng farmers according to established control points, and to provide a proper action plan for improving efficiency. Among ginseng farmers in Korea who applied for GAP certification, 77.6% obtained it, which is lower than the 94.1% of farmers who obtained certification for other products. 13.7% of the applicants were judged to be unsuitable during document review due to their use of unregistered pesticides and soil heavy metals. Another 8.7% of applicants failed to obtain certification due to inadequate management results. This is a considerably higher rate of failure than the 5.3% incompatibility of document inspection and 0.6% incompatibility of on-site inspection, which suggests that it is relatively more difficult to obtain GAP certification for ginseng farming than for other crops. Ginseng farmers were given an average of 2.65 points out of 10 essential control points and a total 72 control points, which was slightly lower than the 2.81 points obtained for other crops. In particular, ginseng farmers were given an average of 1.96 points in the evaluation of compliance with the safe use standards for pesticides, which was much lower than the average of 2.95 points for other crops. Therefore, it is necessary to train ginseng farmers to comply with the safe use of pesticides. In the other essential control points, the ginseng farmers were rated at an average of 2.33 points, lower than the 2.58 points given for other crops. Several other areas of compliance in which the ginseng farmers also rated low in comparison to other crops were found. These inclued record keeping over 1 year, record of pesticide use, pesticide storages, posts harvest storage management, hand washing before and after work, hygiene related to work clothing, training of workers safety and hygiene, and written plan of hazard management. Also, among the total 72 control points, there are 12 control points (10 required, 2 recommended) that do not apply to ginseng. Therefore, it is considered inappropriate to conduct an effective evaluation of the ginseng production process based on the existing certification standards. In conclusion, differentiated certification standards are needed to expand GAP certification for ginseng farmers, and it is also necessary to develop programs that can be implemented in a more systematic and field-oriented manner to provide the farmers with proper GAP management education.

A Study on the System of Aircraft Investigation (항공기(航空機) 사고조사제도(事故調査制度)에 관한 연구(硏究))

  • Kim, Doo-Hwan
    • The Korean Journal of Air & Space Law and Policy
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    • v.9
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    • pp.85-143
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    • 1997
  • The main purpose of the investigation of an accident caused by aircraft is to be prevented the sudden and casual accidents caused by wilful misconduct and fault from pilots, air traffic controllers, hijack, trouble of engine and machinery of aircraft, turbulence during the bad weather, collision between birds and aircraft, near miss flight by aircrafts etc. It is not the purpose of this activity to apportion blame or liability for offender of aircraft accidents. Accidents to aircraft, especially those involving the general public and their property, are a matter of great concern to the aviation community. The system of international regulation exists to improve safety and minimize, as far as possible, the risk of accidents but when they do occur there is a web of systems and procedures to investigate and respond to them. I would like to trace the general line of regulation from an international source in the Chicago Convention of 1944. Article 26 of the Convention lays down the basic principle for the investigation of the aircraft accident. Where there has been an accident to an aircraft of a contracting state which occurs in the territory of another contracting state and which involves death or serious injury or indicates serious technical defect in the aircraft or air navigation facilities, the state in which the accident occurs must institute an inquiry into the circumstances of the accident. That inquiry will be in accordance, in so far as its law permits, with the procedure which may be recommended from time to time by the International Civil Aviation Organization ICAO). There are very general provisions but they state two essential principles: first, in certain circumstances there must be an investigation, and second, who is to be responsible for undertaking that investigation. The latter is an important point to establish otherwise there could be at least two states claiming jurisdiction on the inquiry. The Chicago Convention also provides that the state where the aircraft is registered is to be given the opportunity to appoint observers to be present at the inquiry and the state holding the inquiry must communicate the report and findings in the matter to that other state. It is worth noting that the Chicago Convention (Article 25) also makes provision for assisting aircraft in distress. Each contracting state undertakes to provide such measures of assistance to aircraft in distress in its territory as it may find practicable and to permit (subject to control by its own authorities) the owner of the aircraft or authorities of the state in which the aircraft is registered, to provide such measures of assistance as may be necessitated by circumstances. Significantly, the undertaking can only be given by contracting state but the duty to provide assistance is not limited to aircraft registered in another contracting state, but presumably any aircraft in distress in the territory of the contracting state. Finally, the Convention envisages further regulations (normally to be produced under the auspices of ICAO). In this case the Convention provides that each contracting state, when undertaking a search for missing aircraft, will collaborate in co-ordinated measures which may be recommended from time to time pursuant to the Convention. Since 1944 further international regulations relating to safety and investigation of accidents have been made, both pursuant to Chicago Convention and, in particular, through the vehicle of the ICAO which has, for example, set up an accident and reporting system. By requiring the reporting of certain accidents and incidents it is building up an information service for the benefit of member states. However, Chicago Convention provides that each contracting state undertakes collaborate in securing the highest practicable degree of uniformity in regulations, standards, procedures and organization in relation to aircraft, personnel, airways and auxiliary services in all matters in which such uniformity will facilitate and improve air navigation. To this end, ICAO is to adopt and amend from time to time, as may be necessary, international standards and recommended practices and procedures dealing with, among other things, aircraft in distress and investigation of accidents. Standards and Recommended Practices for Aircraft Accident Injuries were first adopted by the ICAO Council on 11 April 1951 pursuant to Article 37 of the Chicago Convention on International Civil Aviation and were designated as Annex 13 to the Convention. The Standards Recommended Practices were based on Recommendations of the Accident Investigation Division at its first Session in February 1946 which were further developed at the Second Session of the Division in February 1947. The 2nd Edition (1966), 3rd Edition, (1973), 4th Edition (1976), 5th Edition (1979), 6th Edition (1981), 7th Edition (1988), 8th Edition (1992) of the Annex 13 (Aircraft Accident and Incident Investigation) of the Chicago Convention was amended eight times by the ICAO Council since 1966. Annex 13 sets out in detail the international standards and recommended practices to be adopted by contracting states in dealing with a serious accident to an aircraft of a contracting state occurring in the territory of another contracting state, known as the state of occurrence. It provides, principally, that the state in which the aircraft is registered is to be given the opportunity to appoint an accredited representative to be present at the inquiry conducted by the state in which the serious aircraft accident occurs. Article 26 of the Chicago Convention does not indicate what the accredited representative is to do but Annex 13 amplifies his rights and duties. In particular, the accredited representative participates in the inquiry by visiting the scene of the accident, examining the wreckage, questioning witnesses, having full access to all relevant evidence, receiving copies of all pertinent documents and making submissions in respect of the various elements of the inquiry. The main shortcomings of the present system for aircraft accident investigation are that some contracting sates are not applying Annex 13 within its express terms, although they are contracting states. Further, and much more important in practice, there are many countries which apply the letter of Annex 13 in such a way as to sterilise its spirit. This appears to be due to a number of causes often found in combination. Firstly, the requirements of the local law and of the local procedures are interpreted and applied so as preclude a more efficient investigation under Annex 13 in favour of a legalistic and sterile interpretation of its terms. Sometimes this results from a distrust of the motives of persons and bodies wishing to participate or from commercial or related to matters of liability and bodies. These may be political, commercial or related to matters of liability and insurance. Secondly, there is said to be a conscious desire to conduct the investigation in some contracting states in such a way as to absolve from any possibility of blame the authorities or nationals, whether manufacturers, operators or air traffic controllers, of the country in which the inquiry is held. The EEC has also had an input into accidents and investigations. In particular, a directive was issued in December 1980 encouraging the uniformity of standards within the EEC by means of joint co-operation of accident investigation. The sharing of and assisting with technical facilities and information was considered an important means of achieving these goals. It has since been proposed that a European accident investigation committee should be set up by the EEC (Council Directive 80/1266 of 1 December 1980). After I would like to introduce the summary of the legislation examples and system for aircraft accidents investigation of the United States, the United Kingdom, Canada, Germany, The Netherlands, Sweden, Swiss, New Zealand and Japan, and I am going to mention the present system, regulations and aviation act for the aircraft accident investigation in Korea. Furthermore I would like to point out the shortcomings of the present system and regulations and aviation act for the aircraft accident investigation and then I will suggest my personal opinion on the new and dramatic innovation on the system for aircraft accident investigation in Korea. I propose that it is necessary and desirable for us to make a new legislation or to revise the existing aviation act in order to establish the standing and independent Committee of Aircraft Accident Investigation under the Korean Government.

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Modern Paper Quality Control

  • Olavi Komppa
    • Proceedings of the Korea Technical Association of the Pulp and Paper Industry Conference
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    • 2000.06a
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    • pp.16-23
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    • 2000
  • The increasing functional needs of top-quality printing papers and packaging paperboards, and especially the rapid developments in electronic printing processes and various computer printers during past few years, set new targets and requirements for modern paper quality. Most of these paper grades of today have relatively high filler content, are moderately or heavily calendered , and have many coating layers for the best appearance and performance. In practice, this means that many of the traditional quality assurance methods, mostly designed to measure papers made of pure. native pulp only, can not reliably (or at all) be used to analyze or rank the quality of modern papers. Hence, introduction of new measurement techniques is necessary to assure and further develop the paper quality today and in the future. Paper formation , i.e. small scale (millimeter scale) variation of basis weight, is the most important quality parameter of paper-making due to its influence on practically all the other quality properties of paper. The ideal paper would be completely uniform so that the basis weight of each small point (area) measured would be the same. In practice, of course, this is not possible because there always exists relatively large local variations in paper. However, these small scale basis weight variations are the major reason for many other quality problems, including calender blacking uneven coating result, uneven printing result, etc. The traditionally used visual inspection or optical measurement of the paper does not give us a reliable understanding of the material variations in the paper because in modern paper making process the optical behavior of paper is strongly affected by using e.g. fillers, dye or coating colors. Futhermore, the opacity (optical density) of the paper is changed at different process stages like wet pressing and calendering. The greatest advantage of using beta transmission method to measure paper formation is that it can be very reliably calibrated to measure true basis weight variation of all kinds of paper and board, independently on sample basis weight or paper grade. This gives us the possibility to measure, compare and judge papers made of different raw materials, different color, or even to measure heavily calendered, coated or printed papers. Scientific research of paper physics has shown that the orientation of the top layer (paper surface) fibers of the sheet paly the key role in paper curling and cockling , causing the typical practical problems (paper jam) with modern fax and copy machines, electronic printing , etc. On the other hand, the fiber orientation at the surface and middle layer of the sheet controls the bending stiffness of paperboard . Therefore, a reliable measurement of paper surface fiber orientation gives us a magnificent tool to investigate and predict paper curling and coclking tendency, and provides the necessary information to finetune, the manufacturing process for optimum quality. many papers, especially heavily calendered and coated grades, do resist liquid and gas penetration very much, bing beyond the measurement range of the traditional instruments or resulting invonveniently long measuring time per sample . The increased surface hardness and use of filler minerals and mechanical pulp make a reliable, nonleaking sample contact to the measurement head a challenge of its own. Paper surface coating causes, as expected, a layer which has completely different permeability characteristics compared to the other layer of the sheet. The latest developments in sensor technologies have made it possible to reliably measure gas flow in well controlled conditions, allowing us to investigate the gas penetration of open structures, such as cigarette paper, tissue or sack paper, and in the low permeability range analyze even fully greaseproof papers, silicon papers, heavily coated papers and boards or even detect defects in barrier coatings ! Even nitrogen or helium may be used as the gas, giving us completely new possibilities to rank the products or to find correlation to critical process or converting parameters. All the modern paper machines include many on-line measuring instruments which are used to give the necessary information for automatic process control systems. hence, the reliability of this information obtained from different sensors is vital for good optimizing and process stability. If any of these on-line sensors do not operate perfectly ass planned (having even small measurement error or malfunction ), the process control will set the machine to operate away from the optimum , resulting loss of profit or eventual problems in quality or runnability. To assure optimum operation of the paper machines, a novel quality assurance policy for the on-line measurements has been developed, including control procedures utilizing traceable, accredited standards for the best reliability and performance.

Problem-Finding Process and Effect Factor by University Students in an Ill-Structured Problem Situation (비구조화된 문제 상황에서 이공계 대학생들의 문제발견 과정 및 문제발견에 영향을 미치는 요인)

  • Kang, Eu-Gene;Kim, Ji-Na
    • Journal of The Korean Association For Science Education
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    • v.32 no.4
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    • pp.570-585
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    • 2012
  • The Korean national curriculum for secondary school emphasizes scientific problem solving. In line with the national curriculum, many educational studies have been conducted in relation to science education. The objects of these studies were well-defined and well-structured problems. The studies were criticized for overlooking ill-defined and ill-structured problems. Some research has dealt with problem finding in ill-structured problems, which is related to creativity. There is a need for a study of scientific problem finding process in an ill-structured problem situation, because this study will help teachers wanting to teach scientific problem-finding in an ill-structured problem situation. The objective of this study was to conduct an empirical study on the scientific problem finding process in an ill-structured problem situation. One task of scientific problem finding in an ill-structured problem situation was assigned to 92 university students; thereafter, 32 of them participated in the research through interviews. Results indicated that the scientific problem finding process depended on initial clues and tentative solutions. Initial clues were affected by students' experiences, such as major classes, films, and novels. Tentative solutions were influenced by background knowledge of the tasks. Students screened information browsed on the Internet. They applied some standards for selection, particularly emphasized reliability standards, which are supposed to be studied in other contexts. All the students used assumptions to make their problems appear probable, which could be a useful tool to articulate.

A Study on Development and Site selection of an AIRFIELD (경비행장 개발 및 입지선정에 관한 연구)

  • Park, Sang-Yong
    • The Korean Journal of Air & Space Law and Policy
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    • v.30 no.2
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    • pp.3-36
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    • 2015
  • As of end of 2014, the population engaging in aviation activities for leisure has reached approximately 13 million, where approximately 356 cases involve a general aircraft, 200 cases involve light aircraft, and 636 cases involve an ULM. The industry for leisure has become a very promising industry in line with rapidly rising living standards which are expected to further increase in the future. The demand for such services is expected to increase over time. The purpose of this paper is to review the development and site selection of airfields in anticipation of these developments in the industry. While the government also has experience in the review of airfield location and candidate sites, it is not the government that carries out the actual construction. As such, the feasibility of the site needs to be verified in terms of actual construction. This study identified factors for Site Selection of factors through a review of related documents and existing research reports. A questionnaire was also used to collect the views of experts in the field, which was then analyzed. The Research model was confirmed in the layered form for an AHP analysis. The factors for Site Selection were identified as the technical / operational factors and economic / political elements for a two-stage configuration. The third step consisted of technical and operational elements. The final step is was constructed a total of 11 elements (weather, surface conditions, obstacle limitation surface, airspace conditions, operating procedures, noise problems, environmental issues, availability of facilities, construction and investment costs, contribution to the local economy, accessibility, demand / the proximity of demand). The surveys are conducted for more than 10 General and light aircraft pilots, professionals, and instructor. The analysis results showed a higher level in the technical / operating elements (73.2%) in the first step, while the next step sawa higher level of the operational elements (30.9%) than the other. The factors for Site Selection were any particular elements did not appear high, the weather conditions (17.5%), noise problems (19.8%), the proximity of demand (6%), accessibility (5.7%), environmental issues (11.1%), availability of facilities (8%), airspace conditions (7.9%), obstacle limitation surface (12%), construction and investment costs (4.2%) and to operating procedures (4.9%), contribution to the local economy (3.8%).

A Proposal on the Improvement of Obstacle Limitation Surface and Aeronautical Study Method (장애물 제한표면과 항공학적 검토방법의 제도 개선에 관한 제언)

  • Kim, Hui-Yang;Jeon, Jong-Jin;Yu, Gwang-Eui
    • The Korean Journal of Air & Space Law and Policy
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    • v.34 no.1
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    • pp.159-201
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    • 2019
  • Along with Annex 14 Volume I establishment in 1951 and the set-up of restriction surface around the runway, aeronautical technique and navigation performance achieved dazzling growth, and the safety and precision of navigation greatly improved. However, restrictions on surrounding obstacles are still valid for safe operation of an aircraft. Standards and criteria for securing safety of aircraft operating around and on airport is stated in Annex 11 Air Traffic Services and Annex 14 Aerodrome etc. In particular, Annex 14 Volume I presents the criteria for limiting obstacles around an airport, such as natural obstacles such as trees, mountains and hills to prevent collisions between aircraft and ground obstacles, and artificial obstacles such as buildings and structures. On the other hand, Annex 14 Volume I, in the application of the obstacles limitation surfaces, apply the exception criteria, as it may not be possible to remove obstacles that violate the criteria if the aeronautical study determines that they do not impair the safety and regularity of aircraft operation. Aeronautical study has been applied and implemented in various countries including United States, Canada and Europe etc. accordingly, Korea established and amended some provisions of the Enforcement rules of the Aviation Act and established the Aeronautical study guidelines to approve exceptions. However, because ICAO does not provide specific guidelines on procedures and methods of Aeronautical study, countries conducting aeronautical study have established and applied their own procedures and methods. Reflecting this realistic situation, at the 12th World Navigation Conference and at the 38th General Assembly, the contracting States demanded a reexamination of the criteria for current obstacle limitation surfaces and methods of aeronautical study, and the ICAO dedicated a team of experts to prepare new standard. This study, in line with the movement of international change in obstacle limitation surface and aeronautical study, aims to compare and analyze current domestic and external standards on obstacle limitation and height limits, while looking at methods, procedure and systems for aeronautical study. In addition, expecting that aeronautical study will be used realistically and universally in assessing the impact of obstacles, we would recommend the institutional improvement of the aeronautical study along with the development of quantitative analysis methods using the navigation data in the current aeronautical study.

Present Status and Prospect of Valuation for Tangible Fixed Asset in South Korea (유형고정자산 가치평가 현황: 우리나라 사례를 중심으로)

  • Jin-Hyung Cho;Hyun-Seung O;Sae-Jae Lee
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.46 no.1
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    • pp.91-104
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    • 2023
  • 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.