• 제목/요약/키워드: Ratio of Value Added

검색결과 574건 처리시간 0.028초

뽕잎분말 첨가수준에 따른 증편의 품질특성 및 무기질 함량변화 (Quality and Changes of Mineral Contents in Jeung-pyun according to the Addition Levels of Mulberry Leaves Powder)

  • 김애정;임영희;김미원;김명희;우경자
    • 한국잠사곤충학회지
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    • 제43권1호
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    • pp.21-25
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    • 2001
  • Jeung-pyun added to mulberry leaves powder was tested to prove in inorganic ingredients, physical function, chromaticity and rheometer. For cake, mulberry leaves powder were added to rice flour in the ratio of 0%, 1%, 2%, and 3% respectively. In inorganic ingredients test, the amounts of calcium, magnesium and potassium were increased according to adding levels of mulberry leaves powder. But the amounts of iron, copper and zinc, were not correlated with it. Calcium, magnesium and potassium are anti-hypertension inorganic substances. Thus, it is considered that food with plenty amountsz of inorganic ingredients is an effective diet for the patients who suffer from cardiovascular disease. In physical evalution test, the ratio of mulberry leaves powder was not correlated with the appearance of Jeung-pyun. The value of color decreased as the ratio of mulberry leaves powder increases. In texture, Jeung-pyun. The value of color decreased as the ratio of mulberry leaves power increase. In texture, Jeung-pyun added with 2% mulberry leaves powder had the highest value. In moisture, as the level of mulberry leaves powder was increased, the value was decreased. In rheometer test, Jeung-pyun 0% mulberry leaves powder had the highest value in hardness. While the ratio of mulberry leaves powder was not correlated with cohesiveness. Jeung-pyun added to 1% mulberry leaves powder had the highest value. In gummines and brittleness, 0% Jeung-pyun had the highest value, but the ratio was not correlate with cohesiveness.

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의료기관의 인건비투자효율과 의료이익률 간의 관계 (The Relationship of Value Added to Personnel Expenses and Operating Margin in Hospitals)

  • 정용모
    • 보건의료산업학회지
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    • 제5권1호
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    • pp.77-85
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    • 2011
  • The study intends to conduct an analysis of relations between efficiency of investment to human resources and the operating margin in hospitals. The analyzed results are as follows: First, it is found out that an index related to labor productivity(the monthly value added per bed, the value added ratio to gross revenue), and an index for efficiency of human resources(value added to personnel expenses), do not have a significant difference by years. Second, labor productivity, indicating the efficiency of human resources, does not have a significant difference between regions and between hospital types. But there is a significant difference according to types of establishment: private hospitals have higher labor productivity(efficiency of human resources) than corporate hospitals. The hospital size is small have significantly higher labor productivity. As a result of a follow-up check, it is found out that there is separation between a group with more than 200 beds and a group with less than 200 beds. Third, at the relations between the indices related to value-added productivity and the operating margin that the higher the value added ratio to gross revenue and the higher labor productivity, the higher the operating margin. Especially, labor productivity(value added to personnel expenses), an index for the efficiency of human resources, out of all the indices related value added productivity, has the most significant influence on the operating margin.

백미, 흑미 첨가 케이크의 물리적 특성 (The Physical Properties of Rice and Color Rice-Added Cakes)

  • 장정옥;류화정
    • 동아시아식생활학회지
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    • 제8권1호
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    • pp.51-56
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    • 1998
  • In this research, we added 10%, 20% and 30% of white rice powder and colored rice powder to wheat flour, then baked cakes to appraise the quality of each cake by physical and sensory evaluation The resultsare as follows: 1) The specific gravity was increased in order of rice powder-added batters and colored rice powder-added batters. No remarkable difference was found in expansion ratio of cakes except some reduction in 30% rice powder-added cake. 2) Gumminess of cake was higher in the 30% colored rice-added cake Hardness of rice-added cakes was higher than colored rice-added ones. More adding rate of rice, higher hardness of cake. No remarkable difference was found in chewiness, springiness and cohesiveness of cakes 3) In case of color, rice-added cakes showed more L value and less b value than colored rice-added ones. Colored rice-added cakes showed less L value more a value and less b value as adding rate became higher 4) According to the results of sensory evaluation, no remarkable difference was found in the size of a cell and distribution of cells. Crumb and tenderness tended to be lower in rice added cakes than in colored rice added ones. Color was prefered in 30% colored rice added cakes over rice-added cakes and less added colored rice added cakes.

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정신병원의 비용투입 대비 의료수익산출 DEA 효율성, 부가가치생산성, 경영성과 간의 관계 (Relationship between DEA Efficiency of Costs-Patient Revenues, Productivity per Value Added, and Management Performance in Mental Hospitals)

  • 정용모;하오현
    • 보건의료산업학회지
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    • 제9권3호
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    • pp.57-67
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    • 2015
  • Objectives : This study has analyzed the relationship between DEA efficiency of costs-patient revenues, productivity per value added and management performance in mental hospitals. Methods : The relationship between DEA efficiency of costs-patient revenues, the productivity per value added and management performance were conducted with correlation analysis and logistic regression. Results : The DEA efficiency of costs-patient revenues had a significant causal relationship with the value added ratio to gross revenue indexing productivity per value added. On the other hand, it was revealed that the operating margin indexing management performance had a slightly significant causal relation with DEA efficiency of costs-patient revenues. Conclusions : The material costs should be focused on the management stability of mental hospitals, and known to the desirable management orientation for the higher efficiency of costs-patient revenues.

지방공사의료원의 투자효율과 경영성과 (Investment Efficiency and Management Performance of Korean Regional Public Hospitals)

  • 하오현;김윤진;조덕영
    • 보건의료산업학회지
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    • 제10권3호
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    • pp.1-12
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    • 2016
  • Objectives : This study examined relations between investment efficiency and management performance as indexes related to productivity of Korean regional public hospitals. Methods : The analysis data are financial information of Korean regional public hospitals from 2011 to 2014. For the indicators, value added to total assets, value added to productive activity tangible fixed assets, and value added to personnel expenses, operating margin to revenues, net profit to total earnings, and ratio of value added. Results : Significant relevance was not shown among indicators of investment efficiency. However, Significant relevance was shown between value added to personnel expense and productivity per value added. Conclusions : It confirmed that outside support funds like subsidy did not have effect on improving the management performance. Also, it could be known that availability about input of capital and labor was not realized organically.

지방공사의료원과 민간 종합병원 간의 투자효율 및 경영성과 비교 (Comparison between Korean Regional Public Hospitals and Private non-profit General Hospitals for Investment Efficiency and Management Performance)

  • 하오현
    • 한국산학기술학회논문지
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    • 제18권1호
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    • pp.523-529
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    • 2017
  • 본 연구는 종합병원으로 운영되고 있는 지방공사의료원들과 민간 비영리법인 종합병원들 간의 자본과 인력의 활용도와 경영성과를 비교하여, 지방의료원들이 재정자립을 위한 효율적이고 합리적인 생산성 제고방안을 모색하고자 하는데 목적이 있다. 분석자료는 2011년부터 2014년까지의 지방공사의료원과 민간 비영리법인 종합병원의 투자효율 산출을 위한 세부계정과목이 구분된 결산자료로, 투자효율 및 경영성과 지표는 총자본 투자효율, 생산활동에 투자된 유형고정자산 투자효율, 인건비 투자효율, 부가가치생산성, 사업수익 이익률을 비교 분석하였다. 분석 결과, 투자효율인 총자본 투자효율, 생산활동에 투자된 유형고정자산 투자효율, 인건비 투자효율은 민간 비영리법인 종합병원이 지방공사의료원보다 유의하게 높았는데 특히 생산활동에 투자된 유형고정자산 투자효율의 차이가 매우 컸다. 그리고 경영성과에서는 지방공사의료원이 민간 비영리법인 종합병원에 비해 사업수익 부가가치율은 높은 반면에 사업수익 이익률은 유의하게 낮았다. 또한 투자효율과 부가가치생산성이 사업수익 이익률에 미치는 영향을 살펴본 결과, 지방공사의료원은 생산활동 유형고정자산 투자효율과 인건비 투자효율, 민간 비영리법인 종합병원은 인건비 투자효율이 유의하게 영향을 미쳤으며, 인건비 투자효율의 영향이 가장 컸다. 따라서 지방공사의료원들이 자립경영을 위한 생산성 제고방안으로 수익발생과 관련된 자산의 활용도, 그리고 인건비와 관련하여 인력의 활용도와 적정성에 대한 검토의 필요성이 제기된다.

국립대학교병원의 투자효율 및 투자효율과 수익성 간의 관계 (Investment efficiency and Relationship between Investment efficiency, Profitability in National University Hospitals)

  • 하옥근;정용모
    • 경영과정보연구
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    • 제32권1호
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    • pp.135-151
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    • 2013
  • 본 연구는 국립대학교병원의 재정자립도 향상을 위한 생산성 관련 요인들을 파악하여 효율적인 자원운영에 관한 시사점을 도출하고자 12개 국립대학교병원의 2007년부터 2010년까지의 4개년 동안의 자료를 분석한 결과 총자본 투자효율, 유형고정자산 투자효율, 인건비 투자효율, 의료수익 부가가치율이 국립대학교병원들 간에 유의한 차이가 있었다. 그리고 국립대학병원의 투자효율과 수익성 간의 관계를 살펴본 결과, 기본환경요인 변수를 독립변수에 포함하지 않았을 경우와 포함한 경우에 수익성 지표인 의료수익 의료이익율의 영향요인이 다르게 나타남을 알 수 있었으며, 기본환경요인을 적용한 경우 국립대학교병원의 의료수익 의료이익율은 생산활동에 투자된 유형고정자산 투자효율이 높을수록, 인건비 투자효율이 높을수록, 의료수익 부가가치율이 낮을수록 수익성이 높은 것으로 확인되었다.

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흉부(胸部) X선촬영시(線撮影時) 부가여과사용(附加濾過使用)에 따른 선양(線量)과 선질(線質)에 관(關)한 연구(硏究) (A Study of Radiation Dose and Quality by Using Added Filtration in Chest Radiography)

  • 유병헌;추성실;허준
    • 대한방사선기술학회지:방사선기술과학
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    • 제10권1호
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    • pp.13-23
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    • 1987
  • Author has studied for finding the method of decreasing the radiation dose and increasing diagnostic range in chest X-ray radiography. The study for the added filter thickness from half value layer to 1/8 value layer by decreasing curve and research for the exposure factors, decreasing ratio of radiation dose, ratio of scatter ray and image quality in chest X-ray radiography. The results were as follows: 1. By using the rare earth intensifying screen system at 120 Kvp, the sensitivity is increased by times and the exposure ratio is decreased 0.22 by comparison with the $CaWO_{4}$ intensifying screen system at 80 Kvp. 2. By using Al added filter of 1/8 value layer, the scatter ray is increased more than no filter, But the scatter ray is decreased more in $G_{4}/RxOG$ intensifying system than in LT-II/Rx intensifying system. 3. At 120 Kvp, the image quality value of $G_{4}/RxOG$ system is increased more than LT-II/Rx system compared with slight decreasing image quality value at 80 Kvp. Concluded that by using the added filter could decrease the radiation dose by 1/3 and obtain effective image quality with the added filter at high voltage hard exposure.

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A simple damper optimization algorithm for both target added damping ratio and interstorey drift ratio

  • Aydin, Ersin
    • Earthquakes and Structures
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    • 제5권1호
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    • pp.83-109
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    • 2013
  • A simple damper optimization method is proposed to find optimal damper allocation for shear buildings under both target added damping ratio and interstorey drift ratio (IDR). The damping coefficients of added dampers are considered as design variables. The cost, which is defined as the sum of damping coefficient of added dampers, is minimized under a target added damping ratio and the upper and the lower constraint of the design variables. In the first stage of proposed algorithm, Simulated Annealing, Nelder Mead and Differential Evolution numerical algorithms are used to solve the proposed optimization problem. The candidate optimal design obtained in the first stage is tested in terms of the IDRs using linear time history analyses for a design earthquake in the second stage. If all IDRs are below the allowable level, iteration of the algorithm is stopped; otherwise, the iteration continues increasing the target damping ratio. By this way, a structural response IDR is also taken into consideration using a snap-back test. In this study, the effects of the selection of upper limit for added dampers, the storey mass distribution and the storey stiffness distribution are all investigated in terms of damper distributions, cost function, added damping ratio and IDRs for 6-storey shear building models. The results of the proposed method are compared with two existing methods in the literature. Optimal designs are also compared with uniform designs according to both IDRs and added damping ratios. The numerical results show that the proposed damper optimization method is easy to apply and is efficient to find optimal damper distribution for a target damping ratio and allowable IDR value.

부가가치와 경제적부가가치를 결합한 경영성과평가에 관한 실증적 연구 (Study on the Business Performance Evaluation with VA and EVA)

  • 김태성;구일섭;임익성
    • 품질경영학회지
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    • 제29권4호
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    • pp.153-160
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    • 2001
  • The proposed system measures business performance by considering both VA(Value-Added), which represents stakeholder's point of view and EVA(Economic Value-Added), which represents shareholder's point of view. To do so, we suggest a business performance scheme which utilizes VA per Capita (Value- Added/Workers) and EVA to Invested Capital(Economic Value-Added /Invested Capital). For effective measurement of business performance, we consider simultaneously not only quantitative financial factors such as VA, EVA and cash flow but also qualitative value drivers such as defect ratio, inventory level, customer satisfaction, enterprise culture and so on. However, we don't consider the qualitative factors due to the limited data. To demonstrate the performance of the system, we conducted a case study using financial data of Korean automobile industry over 16 years from 1981 to 1996, which is taken from database of KISFAS (Korea Investors Services Financial Analysis System).

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