• 보건의료산업학회지
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• 제8권2호
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• pp.1-10
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• 2014

This study examined nonpatient revenues of university hospitals in korea. The data source for this study was 22 university hospitals over the period 2010-2012. In this study, patient revenues, patient expenses, operating profit, nonpatient revenues, total revenues, operating margin, normal profit to gross revenues, ratio of the nonpatient revenues in the total revenues were analysed by the annual and three-year average. The analysis of nonpatient revenue differences by hospital type, bed size, location, management performance was performed by T-test and oneway ANOVA. The results were as follows. First, nonpatient revenues of university hospitals were increased during the period 2010-2012. Second, nonpatient revenues according to hospital type, bed size, location in the university hospitals had significant difference. Third, hospital type was significantly associated with normal profit to gross revenues which was profitability index about nonpatient revenues. Based on these results, this study suggests implications to diversify for management performance in hospitals.

• 디지털융복합연구
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• 제18권1호
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• pp.249-255
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• 2020

본 연구는 공공의료기관의 경영성과와 공공성의 관계를 분석하기 위해 2015-2017년의 13개 국립대병원의 결산서와 연보를 통하여 자료를 수집하였다. 연구결과 공익성지수는 의료수익순이익율, 의료수익의료이익율에 유의한 음(-)의 관계로 나타났다. 의료사회사업비는 의료수익경상이익율, 의료수익순이익율에 유의한 양(+)의 영향력이 있는 것으로 나타났다. 그리고 국립대학교병원은 지역에 따라 의료수익경상이익율에 유의한 영향력을 미치는 것으로 나타났다. 본 연구 대상인 국립대학교병원이 의료의 공공성 분야에서 민간의료기관 대비 어떤 차별화된 사업을 수행하고 있는지 객관적인 평가와 총체적 점검이 필요하다. 그리고 이를 바탕으로 국립대학교병원의 설립 목적에 맞는 역할의 재정립이 필요하다.

• Journal of Gastric Cancer
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• 제1권1호
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• pp.24-31
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• 2001

Purpose: Despite knowledge of the adverse effects of resection-line disease, surgeons continue to perform inadequate resections. This demonstrates the need for a more aggressive approach to assessment of resection margins at operation. Materials and Methods: Seven hundred fifteen gastric cancer patients who were operated on at our hospital from 1992 to 1998 were included in this analysis. Various clinicopathological factors, including resection-line involvement, were ascertained from the surgical and histopathological records. Results: Of the 715 evaluable patients, 27 patients ($3.8\%$) had involvement of one or both resection lines; in 10 patients the proximal resection line only, in 16 the distal resection line only, and 1 both resection lines were involved. Presence of resection-line involvement was significantly associated with T3 and T4 stage, N (+) stage, M (+) stage, type of operation (total gastrectomy), tumor location (entire stomach), size$\geq$11 cm), and gross type of tumor (Borrmann 4 type). When performing a distal subtotal gastrectomy, no involvement was found when the cranial and caudal distances between the lesion and the line of transection was equal to or greater than 2 cm and 3 cm, respectively, for early cancer and 7 cm and 3 cm, respectively, for advanced cancer. When performing a total gastrectomy for upper 1/3 or middle 1/3 gastric cancer, no involvement was found when the cranial distances between the lesion and the line of transection were equal to or greater than 3 cm and 4 cm, respectively, without distinction of the presence of serosal invasion. Conclusions: The difference in survival between positive and negative margin patients is limited to the group of patients with curative surgery. An important principle of treatment is that the entire tumor must be removed with a 3 cm distal margin and a 2- to 7 cm margin depending on the location and the depth of wall invasion of the tumor, to provide histologically negative margins.

• Journal of Gastric Cancer
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• 제17권4호
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• pp.331-341
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• 2017

Purpose: This study aimed to evaluate the clinical significance of microscopic invasion to determine the adequate resection margin in early gastric cancer (EGC). Materials and Methods: A retrospective review was performed that included patients who underwent gastrectomy for clinical early gastric cancer (cEGC) at Seoul National University Hospital between January 2007 and December 2010. After subtracting the microscopic resection margin from the gross resection margin for each proximal or distal resection margin, microscopic invasion was represented by the larger value. Microscopic invasion and its risk factors were analyzed according to the clinicopathologic characteristics. Results: In total, 861 patients were enrolled in the study. Microscopic invasion of cEGC was $6.0{\pm}12.8mm$, and the proportion of patients with microscopic invasion ${\geq}0mm$ was 78.4%. In the risk group, tumor location, pT stage, and differentiation did not significantly discriminate the presence of microscopic invasion. The microscopic invasion of EGC-IIb was $13.9{\pm}16.8mm$, which was significantly greater than that of EGC-I. No linear correlation was observed between the overall tumor size and microscopic invasion (R=0.030). The independent risk factors for microscopic invasion ${\geq}20mm$ were EGC-IIb vs. EGC-I/IIa/IIc/III (odds ratio [OR], 3.103; 95% confidence interval [CI], 1.533-6.282; P=0.002) and male vs. female sex (OR, 1.655; 95% CI, 1.012-2.705; P=0.045). Conclusions: Male sex and EGC-IIb were independent risk factors for microscopic invasion ${\geq}20mm$. Examination of intraoperative frozen sections is highly recommended to avoid resection margin involvement, especially in cases of EGC-IIb.

• 보건행정학회지
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• 제18권2호
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• pp.19-38
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• 2008

Financial ratios are key indicators of an organization's financial and business conditions. Among various financial indicators, profitability, financial structure, financial activity and liquidity ratios are frequently used and analyzed. Using the structural equation modeling(SEM) technique, this study examines the structural causal relationships among key financial indicators. Data for this study are taken from complete financial statements from 142 hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1998 to 2001 for the purpose of accrediting teaching hospitals. In order to improve comparability, ratio values are standardized using the Blom's normal distribution. The final model of the SEM has four latent constructs: financial activity(total asset turnover, fixed asset turnover), liquidity(current ratio, quick ratio, collection period), financial structure(total debt to equity, long-term debt to equity, fixed assets to fund balance), and profitability(return on assets, normal profit to total assets, operating margin to gross revenue, normal profit to gross revenue). While examining several model fit indices(Chi-square (df) = 178.661 (40), likelihood ratio=4.467, RMR=.11, GFI=.849, RMSEA=.157), the final SEM we employed shows a relatively good fit. After examining the path coefficient of the constructs, the financial structure of the hospital affects the hospital's profitability in a statistically significant way. A hospital which utilizes its liabilities, more specifically fixed liabilities, and makes a stable investment decision for fixed assets was found to have a higher profitability than other hospitals. Then, the standard path coefficients were examined to directly compare the influence of variables. It was found that there were no statistically significant path coefficients among constructs. When it comes to variables, however, statistically significant relationships were found. between. financial activity and. fixed. asset turnover, and between profitability and normal profit to gross revenue. These results show that the observed variables of fixed asset turnover and normal profit to gross revenue can be used as indicators representing financial activity and profitability.

• Journal of Animal Science and Technology
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• 제55권5호
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• pp.405-416
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• 2013

본 연구는 도체월령별 도체형질의 변화를 분석하여 적정 도축시기를 결정하는 데 필요한 정보를 얻기 위한 목적으로 실시하였으며, 2005년 10월부터 2011년 9월 사이에 도축된 거세우 17,249두의 도체형질자료를 이용하였다. 각 도체형질의 평균과 표준편차는 도축일령, 도체중, 등지방두께, 등심면적, 근내지방도, 육량지수, 도체단가 및 도체 총가격에서 각각 $940.4{\pm}73.00$, $437.0{\pm}48.70$ kg, $12.1{\pm}4.32$ mm, $90.3{\pm}9.51cm^2$, $5.7{\pm}1.86$, $65.13{\pm}3.23$, $14.150{\pm}1.77$천원 및 $6181.18{\pm}1009.46$천 원으로 나타났다. 도체월령별 회귀계수에서 조기 도축그룹에서는 도체 단가를 제외한 전체 형질들에서, 만기 도축그룹에서는 근내지방도를 제외한 전체 형질들에서 월령별 회귀계수가 유의성이 인정되었다. 수익을 얻기 위해서는 28개월령 이전으로 도축시기를 결정해야 할 것으로 판단된다.

• Asian-Australasian Journal of Animal Sciences
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• 제7권4호
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• pp.571-582
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• 1994

Three livestock/crop demonstration-cum-training farms have been established on plots of half, one and two acres, typical of the "Kandyan Forest Garden System" Vegetables, bananas, pepper, coffee, coconut and fruit trees are widely spaced, for intercropping with grass, and have been surrounded with live fences that also provide fodder for livestock to increase the family income. Each unit is operated by a selected employee and his family under a monthly incentive scheme based upon the gross margin. On these farms the technical parameters in dairying are better than elsewhere in the Mid-Country. Economic performance over 1985-1992 showed that dairying contributed most to the total gross margin of the half, one and two acre units, i.e. 31, 63 and 69%, respectively. Next came crops (29%, 37% and 19%), poultry (22%, 0% and 9%), and goats (18%, 0% and 3%). In the three farms the cash income per Sri Lankan Rupee spent was 1.5, 4.6 and 2.1, respectively. The overall ratio was 3.2 for dairying, 1.1 for poultry, 4.5 for goats and 9.9 for crops. Actual family labour in the three farms was 548, 548 and 639 days, compared to the 270, 330 and 440 days anticipated in the initial feasibility study. The average incentive payments, which were 20% (half acre), 61% (one acre) and 133% (two acres) of the parastatal salary of the employee, were only insufficient for the extra labour applied in the half acre unit. Dairying and goats proved to be attractive cash earners with a domestic fuel were important benefits. Poultry did little to improve farm income.

• 한국병원경영학회지
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• 제10권3호
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• pp.45-66
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• 2005

The purpose of this study was to analyze related factors affecting profitability on general hospitals(300-499 beds). The data were derived from survey by the Korean Hospital Association on 33 hospitals during 10 years (from 1993 to 2002). Profitability was measured by 3 ratios - net profit to total assets, normal profit to total assets and operating margin to gross revenue - as dependent variables. Independent variables were classified by general factors (ownership, number of bed, period of establishment, region), financial factors (total asset turnover, current ratio, liabilities to total assets, personnel costs per operation profit, material costs per operation profits), productivity index(number of daily patient per nurse), the score of quality assurance activity and the time lag score. Multiple regression model was used in this study. First, Number of bed, region was not statistically significant for profitability. But ownership was affect positively to normal profit to total assets and operating margin to gross revenue. Private hospitals had higher profitability than that of public hospitals Second, the score of quality assurance activity was not statistically significant to profitability. Third, Those hospitals having more daily patient per nurse had significantly higher profitability than the others. Fourth, Those hospitals having higher proportion in total asset turnover had significantly higher profitability than other hospitals. But liabilities to total assets and liquidity ratio had no difference to the profitability. Those hospitals having higher proportion in personnel costs and material costs per operation profits had significantly lower hospital profitability than others.

• 환경정책연구
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• 제9권4호
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• pp.29-52
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• 2010

최근 환경문제는 사회적 이슈가 되고 있을 뿐만 아니라 기업경영에서 차지하는 비중이 증가하는 추세이다. 본 연구는 환경경영체제의 하나인 ISO 14001 인증을 받은 철강기업을 대상으로 인증 전후, 인증 기업의 규모 및 인증 유지기간 등이 경영성과와 어떤 관계에 있는지를 분석하였다. 분석결과를 요약하면 다음과 같다. 첫째, 인증 전 후의 경영성과 분석결과 인증 이후 부채비율이 유의하게 낮아졌으며, 매출액증가율은 유의하게 높아졌다. 둘째, 인증 유지기간에 대한 분석결과 기업의 위험성을 나타내는 유동비율, 부채비율 및 고정장기적합률이 인증기간이 길수록 개선되는 것으로 나타났다. 셋째, 인증기업의 기업규모변수로 상시근로자 수를 이용한 분석결과 매출액총이익률과 총자산회전율이 유의한 차이를 나타냈다. 넷째, 인증 전후에 대한 로지스틱 회귀분석 결과 부채비율과 매출액증가율이 유의한 것으로 나타났다.

• Radiation Oncology Journal
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• 제31권3호
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• pp.162-170
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• 2013

Purpose: To analyze the outcome of adjuvant postoperative external beam radiotherapy (EBRT) in well-differentiated thyroid cancer (WDTC). Materials and Methods: We identified 84 patients treated with EBRT for WDTC from February 1981 to December 2010. Among them, we analyzed 39 patients who received EBRT after initial radical surgery. Twenty-four females and 15 males were included. The median age was 49 years (range, 16 to 72 years). There were 34 papillary thyroid carcinomas and 5 follicular thyroid carcinomas. Most patients showed pathologic T3/T4 stage (54%/26%). Ten patients (25.6%) had gross residual tumors. Five patients (12.8%) had tumor cells at the margin. The median EBRT dose and fraction size were 62.6 Gy and 1.8 to 2.0 Gy, respectively. Results: The median follow-up was 73 months (range, 21 to 372 months). The five-year overall survival (OS) and locoregional recurrence free survival (LRFS) were 97.4% and 86.9%, respectively. Locoregional failures occurred in 5 and all failure sites were the neck node area. In univariate analysis, OS was significantly influenced by invasion of the trachea (p = 0.016) or esophagus (p = 0.006). LRFS was significantly decreased by male (p = 0.020), gross residuum after resection (p = 0.002), close or positive tumor at surgical margin involvement (p = 0.044), and tracheal invasion (p = 0.040). No significant prognostic factor was identified in the multivariate analysis. No patient experienced the Radiation Therapy Oncology Group grade 3 or more toxicity. Conclusion: Our locoregional control rate of 87.2% is comparable to historical controls with surgery alone, even though our study had a large proportion of advanced stage. Adjuvant EBRT may an effective and safe treatment option in patients with WDTC.