• 제목/요약/키워드: Gross Margin

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Selaginella austrotibetica (Selaginellaceae), a new spikemoss from Xizang, China

  • Meng-Hua Zhang;Jie Yang;Aleksandr Petrovich Shalimov;Jong-Soo Kang;Xian-Chun Zhang
    • Journal of Species Research
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    • 제13권1호
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    • pp.1-9
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    • 2024
  • Selaginella austrotibetica, a new spikemoss species from China, is described. The species is epipetric and was found on a moss-covered rocky cliff by a riverbank. Morphologically, it is unlike any anisosporophyllous species in the genus Selaginella. However, it resembles species of the S. sanguinolenta group, especially similar to S. sajanensis in gross morphology, except for the characters of strobilus. The molecular phylogenetic analysis clearly showed that S. austrotibetica was nested within the anisosporophyllous species clade, forming a sister relationship with the clade of S. vaginata and S. xipholepis, and distinct from the S. sanguinolenta group, including S. sajanensis. Although S. austrotibetica is sister to the clade of S. vaginata and S. xipholepis, the species can be clearly distinguished by its sparse leaves on branches, dorsal leaves that are broad-ovate, base obtuse to rounded, margin denticulate or very shortly sparsely ciliolate, and leaves that are slightly thick and shiny. Therefore, we described Selaginella austrotibetica as a new species and discuss its phylogenetic relationships within the genus Selaginella.

한국 의류제조산업의 효율성에 관한 연구 (A Data Envelopment Analysis for Estimating the Efficiency of Korean Apparel Industry)

  • 박우람;김미진;권오경;김문영;조우현
    • 복식
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    • 제57권2호
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    • pp.69-85
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    • 2007
  • Despite the recovery of consumer expenditure and retailing in the Korean economy after 2001, the domestic apparel industry has been aggravated by negative growth in both productivity and production. The purpose of the stud? is to diagnose the develop competitive of the Korean apparel industry and derive implications for this after estimating the efficiency of the Korean apparel companies with Data Envelopment Analysis. Data Envelopment Analysis(DEA) is a methodology based in non-parametric analysis and linear programming. It was developed for measuring the relative efficiency of a set of firms that use inputs to produce outputs. Data used fer input and output variables in the analysis are drawn from financial statement recorded by the Korean Financial Supervisory Service. The initial input data comprise the number fo the employees, fixed assets, general management and selling expenses, and cost of sales. The initial outputs are the operating profit and the gross margin. To summary the results, the efficiencies of the Korean apparel companies has increased yearly in spite of being overabundance of investment in Labour and Capital. According to correlation between input and output variables, the Korean apparel industry has been revamping gradually from labor intensive industries to the capital. The companies need to reduce costs in the results from the number of employees, fixed asset and cost of sales to transform into an efficiently enterprise. The companies owning or obtaining a brand had bitter establish an outsourcing strategic in production, while OEM corporations are called far setting up a manufactory in domestic or abroad. Although the paper is derived some implications with production efficiencies, the relation between apparel companies and brand power, consumption level of consumer, and social trend is remained on a limitation to the study. The next research necessitates a topic with Fashion industry or examining the correlation between brand value, social propensity and profit margin.

곰취 임간재배 수익성 분석 (Profitability Analysis for Ligularia fischeri Forest Farming)

  • 박상병;김만조;박윤미;황석인;김의경
    • 한국산림과학회지
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    • 제101권3호
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    • pp.426-433
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    • 2012
  • 본 연구는 곰취 임간재배 개선방안을 모색하고 필요한 정책수립 및 컨설팅을 위한 기초자료 마련을 위해 수행되었다. 이를 위해 인제군 산림복합경영자 중 곰취를 재배하는 8개 임가를 대상으로 심층면접 설문을 실시하여 조성단계에서 수확작업에 이르는 각 단계별 노동투입량 등 총비용과 조수입, 순수익을 계산하여 경영실태를 분석하였다. 수익성은 수익비용비율, 순현재가치법, 내부수익률법을 이용하여 분석하였다. 분석결과 할인율 3%를 적용할 경우 IRR 48.6%, B/C ratio 1.5, NPV 41,419천원/ha으로 수익성이 높은 것으로 나타났다. 사례 임가별로 IRR 147.9%~3.5%의 심한 편차를 보였는데, 이는 곰취 임간재배가 현재 초기단계로 아직 표준재배법이 정립되지 않아 재배자마다 재배기술의 차이가 있기 때문인 것으로 사료된다. 재배의 각 단계별로 보다 체계적인 작업법을 정립하고, 이에 필요한 정책적 지원이 따른다면 곰취 임간재배는 국내 임가의 소득창출은 물론이고 안전한 먹거리 공급과 도 시민의 휴양 체험지 제공에도 큰 역할을 할 것으로 기대된다.

산업재해가 에너지 기업의 경영성과에 미치는 영향 분석 (Analysis of the Impact of Occupational Accidents on the Management Performance of Energy Companies)

  • 박선영
    • 자원ㆍ환경경제연구
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    • 제31권4호
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    • pp.693-710
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    • 2022
  • ESG 경영, 중대재해처벌법 시행 등으로 산업안전보건에 대한 사회적 관심이 높아지고 있다. 본 연구는 에너지 기업의 산업안전 수준인 산업재해 현황을 살펴보고, 2015~2021년 기간에 걸쳐 산업재해가 에너지 기업의 경영성과(매출액, 영업이익액, 매출영업이익률)에 미치는 영향을 실증분석하였다. 분석결과, 업종별 평균 산업재해 현황을 보면 에너지 기업의 산업재해 수준은 우리나라 산업재해에 비하면, 사고재해율은 낮은 편이나 질병재해율은 높았다. 또한, 산업재해가 에너지 기업의 경영성과에 미치는 영향 분석결과, 재해율 증가는 1인당 매출액, 1인당 영업이익액, 매출영업이익률을 감소시키는 것으로 추정되었다. 본 연구를 통해 에너지 기업의 산업재해 취약성에 대해 확인하였고, 산업재해의 직간접적인 비용으로 인해 경영성과에 부정적인 영향을 정량적으로 제시하였다. 본 연구결과를 참고하여, 에너지 기업은 소중한 근로자의 인명을 보호하고 지속적인 경영성과를 창출할 수 있도록 안전보건투자 증대 등으로 산재 예방 노력을 강화해야 할 것이다.

경제작물(經濟作物)의 유통구조(流通構造) 및 능률(能率)에 관(關)한 연구(硏究) - 고추, 마늘을 중심(中心)으로 - (A Study on Marketing Structure and Efficiency of Major Cash Crops - With Special Reference to Red Peppers and Garlics -)

  • 김상기
    • Current Research on Agriculture and Life Sciences
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    • 제1권
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    • pp.215-238
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    • 1983
  • The study was conducted to indentify systematically current marketing structure and markeiing efficiency of major cash crops such as red peppers and garlics. That various data and information have been used to analyze the problems related, some of them have come from secondary sources, but major parts of real circum stances were primarily obtained from the scheduled field survey. Some of valuable facts and consequences stemmed from the research can be summarized as fellows: First of all, the commercial rates of peppers and garlics produced by sample farms were 87.5 percent and 69 percent, respectively. On the other hand, annual handling volumes per marketing firm of those two crops were on the average estimated into 51,000 kyun(about 600gr) for peppers and 20,000 hundred bulbs of garlic. As seen physical losses over the entire marketing channels of each crop, it was approximately calculated in 14.7 percent of peppers and 21.1 percent of garlic, respectively. Secondarily, it was found that marketing chanells of these crops are very diversified and complex. However, the five-staged chanell is typical: i.e., from producers to local consigners, to local carry-out merchants, to consigner-wholesales, and finally to retailers. Thirdly, it was also estimated that gross marketing margin, marketing cost and profit based on average grade of peppers were 56.1 percent, 22.6 and 33.5 percent, respectively, having 43.8 percent of farmer's share, and those of garlic 38.9, 17.1, 21.8 and 61.1 percent, separately. To the end, it seems that current collective bargaining power of farmers' cooperatives is virtually weak compared to free individual marketing firms in terms of bssiness volumes and quantity handled over the year.

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Osteosarcoma of the jaws in Koreans: analysis of 26 cases

  • Jeong, Hye-In;Lee, Mi Jee;Nam, Woong;Cha, In-Ho;Kim, Hyung Jun
    • Journal of the Korean Association of Oral and Maxillofacial Surgeons
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    • 제43권5호
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    • pp.312-317
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    • 2017
  • Objectives: In order to assess clinical behavior, response to treatment, and factors influencing prognosis of Korean patients with osteosarcoma of the jaws (OSJ). Materials and Methods: A retrospective study of clinical, and pathological records of 26 patients with OSJ treated at the Department of Oral and Maxillofacial Surgery in Yonsei University Dental Hospital from 1990 to March 2017. Results: Of 26 patients, there were 9 men (34.6%) and 17 women (65.4%). Twenty-one of 26 patients had osteosarcoma of the mandible, and 5 of 26 patients had osteosarcoma of the maxilla. The histopathology of OSJ is highly variable, ranging from chondroblastic type (6 out of 26), osteoblastic type (10 out of 26), fibroblastic type (2 out of 26), to the rare variants like mixed type, small cell osteosarcoma types and more. All patients underwent gross total excision and only a few patients underwent neoadjuvant chemotherapy. Postoperative chemotherapy was given to most of the patients as adjuvant treatment or in combination with radiotherapy. The overall survival rate was 73.1% with an overall 2-year survival rate of 83.3%. The overall 5-,10-,15-year survival rates in this study were 73.5%, 73.5%, 49%, respectively. Using Kaplan-Meier analysis with log rank tests, the size of tumor (T-stage), and resection margins were found to affect the survival rate significantly. The chemotherapy was not significantly associated with improved survival rate. Conclusion: Surgical resection with a clear margin is the most important factor in disease survival. The role of chemotherapy and radiotherapy in OSJ remains controversial, and deserves further studies.

병원의 의료외수익 분석 (An Analysis on Nonpatient Revenues in Hospitals)

  • 양종현;장동민
    • 한국콘텐츠학회논문지
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    • 제13권12호
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    • pp.348-356
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    • 2013
  • 본 연구는 전국 11개 국립대병원의 2008-2012년 자료를 이용하여 병원의 의료외수익에 관한 다각적인 분석을 시도하였다. 병원의 의료수익, 의료비용, 의료이익, 의료외수익, 총수익, 의료수익의료이익율, 의료수익경상이익율, 총수익대비의료외수익비율의 연도별 변화와 경영성과, 병상수, 지역에 따른 의료외수익의 차이가 주요 분석대상이다. 본 연구의 주요 결과를 제시하면, 국립대병원의 의료외수익은 2008-2012년 동안 지속적으로 증가하는 것으로 나타났다. 경영성과에 따른 의료외수익은 유의한 차이가 없는 것으로 나타났으며, 병상수가 많고 대도시에 위치할수록 의료외수익의 규모가 큰 것으로 나타났다. 본 연구의 결과는 병원의 수익성 다각화를 통해 경영 개선을 제고하기 위한 객관적 자료로 활용될 수 있을 것이다.

PRRSV와 Staphylococcus hyicus 복합감염에 의한 돼지 귀 괴사 증후군 증례 보고 (Porcine ear necrosis syndrome by coinfection of porcine reproductive and respiratory syndrome virus and Staphylococcus hyicus)

  • 이승희;정지열;김성희;김종완;박중원;강대영;허지웅;정예지;소병재;윤순식
    • 대한수의학회지
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    • 제57권2호
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    • pp.143-146
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    • 2017
  • Porcine ear necrosis syndrome is characterized by erosive and ulcerative lesions at the margin or tip of the pinna. Three growing pigs of different ages exhibited retarded growth accompanied by reddening and necrosis of ear prior to death. Gross examination showed reddening, swelling, black discoloration, scaling, and variable-sized yellowish materials and edema in ear cross section. Microscopically, thrombosis, abscess, ulceration, epidermal hyperplasia, and dermal pyogranulomatous inflammation with an intralesional bacterial colony were observed. Staphylococcus hyicus was isolated in all pigs' ears and porcine reproductive and respiratory syndrome virus was detected by PCR and immunohistochemistry.

IMS 인증유지기간이 경영성과에 미치는 영향 (Impact for Financial Performance of Small & Medium-Sized Firms by Maintenance Period of IMS Certification)

  • 김경일;김기숙
    • 중소기업융합학회논문지
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    • 제2권2호
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    • pp.21-26
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    • 2012
  • 본 논문에서는 정보화경영체제 인증을 받은 국내 중소기업을 대상으로 인증 유지기간이 재무지표와 어떤 관계에 있는지를 분석하였다. 인증의 유지기간과 재무비율 간의 관계를 알아보기 위하여 단계별 회귀분석을 이용하여 분석하였다. 실증분석의 결과를 요약하면 다음과 같다. 첫째, IMS 인증유지간에 대한 차이분석 결과 기업의 위험성을 나타내는 유동비율, 부채비율 및 고정장기적합률이 인증기간이 길수록 개선되는 것으로 유의하게 나타났다. 이결과는 IMS 인증이 기업의 위험성을 감소시키는 효과가 있는 것으로 추정된다. 둘째, 인증 유지기간에 대한 상관관계분석 결과 일부 변수간에 높은 상관관계를 나타내었다. 따라서 다중공선성의 문제를 회피하기 위하여 단계별 회귀분석을 실시하였다. 단계별 회귀분석 결과 고정장기적합률과 매출액증가율 두개의 변수가 유의한 결과를 보였다. 이와 같은 연구결과는 인증 유지기간이 길수록 고정장기적합률은 낮아지며, 매출액증가율은 증가하는 것을 의미한다.

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민간병원의 유동성 관련요인 분석 (Liquidity Determinants of Private Hospitals in Korea)

  • 최만규;이윤석;이윤현
    • 보건행정학회지
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    • 제12권4호
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    • pp.1-17
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    • 2002
  • This study was attempted to identify the liquidity trends and determinants of private hospitals in Korea different. Data used in this study were collected from 98 hospitals with complete general data of present conditions as well as financial statements(balance sheets, income statements). They were chosen from hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variables in this study were used current ration and quick ratio as a proxy indicator for liquidity. The independent variables were ownership type, hospital type, location, bed size, period of establishment, short-term liabilities to total assets, long-term liabilities to total assets, borrowings to total assets, fixed asset ration, net profit to total assets, operating margin to gross revenue, growth rate of net worth to total assets, total asset turnover, and business risk(volatility of profit). The major findings of this study were as follows. Trends of liquidity(current ratio, quick ratio) had been continuously decreased. Especially, There were very distinct decreasing trends of personal hospitals and less than 300beds, which weakened liquidity. The factors had significant effect on current ratio were short-term debt to total assets(-), fixed asset ratio(-), business risk(+). High short-term debt to total assets, high fixed asset ratio and high business risk significantly decreased in liquidity. The factors that significantly affected on quick ratio were short-term debt to total assets(-), borrowings to total assets(+), fixed asset ratio(-), business risk(+).