• 한국유기농업학회지
• /
• 제26권4호
• /
• pp.599-607
• /
• 2018

This study analyzed the management situation of two organizations that have produced environmentally friendly agricultural and livestock products. One organization sells and processes environmentally friendly agricultural products like as grains, vegetables, fruits and processing foods. Another organization processes and sells environmentally friendly livestock products, specially beef products. Indices of management analysis are stability ratio, activity ratio and profitability ratio. Stability ratio indices are debt ratio, net worth ratio, fixed ratio and current ratio. Activity ratio ones include fixed assets turnover and net worth turnover. And profitability ratio is showed through return on investment, net return on sales and return on equity.

• 한국유기농업학회지
• /
• 제30권4호
• /
• pp.471-483
• /
• 2022

This study analyzed management situations of two organizations that have produced environment-friendly agricultural and processed meat products. 'A' farming corporation sells environment-friendly agricultural products like as grains, vegetables, fruits and processing foods. 'B' agricultural corporation processes and sells environment-friendly processed meat products, specially organic and antibiotic-free beef products. Recently, members and production areas of 'A' farming corporation have decreased because of their aging and labor shortage. And Indices for the management analysis are stability ratio, activity ratio and profitability ratio. Stability ratio indices are debt ratio, net worth ratio, fixed ratio and current ratio. Activity ratio ones include fixed assets turnover and net worth turnover. And profitability ratio is showed through return on investment, net return on sales and return on equity.

• 보건행정학회지
• /
• 제18권2호
• /
• pp.19-38
• /
• 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.

• 한국컴퓨터정보학회:학술대회논문집
• /
• 한국컴퓨터정보학회 2016년도 제53차 동계학술대회논문집 24권1호
• /
• pp.109-110
• /
• 2016

본 논문에서는 효율적으로 주차 공간을 확보와 주차장 성능을 향상을 위한 방법을 조사하였다. 이러한 방법으로는 차량 번호판 조사를 이용하여 주차 회전율을 구하는 방법이 있었다. 본 연구로 효율적으로 주차장을 사용하고 있는지를 판단할 수 있다. 또한 차량의 주차를 하여 잘 소통되는지를 알 수 있었다.

• 통상정보연구
• /
• 제11권1호
• /
• pp.157-176
• /
• 2009

This study analyzed the information factors which determine cash liquidity in Korean export-oriented companies. In this paper, cash liquidity means the ratio of the value of cash or cash equivalent to the asset value subtracted marketable securities value from total asset value. The empirical test shows that main information factors are the size of company, the growth opportunity of company, the volatility of operating cash flows and free cash flows, the credit yield spread of company, the debt ratio, the turnover ratio of cash flows and free cash flows, and the estimate of bankruptcy that amounts to the inverse number of Z score. In summary, the size of company, debt ratio, turnover ratio of cash flows and free cash flows, and Z-score have negative influence on the cash liquidity of Korean export-oriented companies. but the volatility of operating cash flows affect the cash liquidity positively.

• 간호행정학회지
• /
• 제17권1호
• /
• pp.115-126
• /
• 2011

Purpose: This study was done to identify differences in work environment, work stress, turnover intention and burnout and investigate the relationship among these variables in nurses in Korean Neonatal Intensive Care Units. Method: Participants were 242 nurses working in 13 general hospitals. Burnout was measured by the Maslach Burnout Inventory (MBI), work stress with the instrument by Gu & Kim (1994), and turnover intention with the scale by Kim & Lee (2001). Size of the NICU, nurse to patient ratio, and communication satisfaction were included in work environment. Data were analyzed using Pearson correlation coefficients and multiple regression analysis with SPSS WIN program. Results: The mean score for work stress in NICU nurses was 3.43 points, for burnout, 2.72 points, and for turnover intention, 4.64 points. Burnout and turnover intention level of participants were moderate-high. Work stress, communication dissatisfaction with physician, and clinical career accounted for 33% of variance in burnout. Significant differences were found between size of NICU and staffing related to environmental characteristics in turnover intention and burnout. Conclusions: Results indicate that effective communication with coworkers and institutional support for appropriate staffing according to number of beds will help to prevent work stress, burnout, and ultimately, nurses' resignations.

• 근관절건강학회지
• /
• 제29권1호
• /
• pp.60-68
• /
• 2022

Purpose: This study aimed to investigate the changes in reality shock among new nurses and their influencing factors to identify turnover reduction methods. Methods: A total of 146 new nurses from 6 general hospitals participated in the survey. The survey data were collected from August 5 to November 10, 2015. Results: The mean scores for factors related to turn over were 2.75 for nurse practice environment, 2.84 (4point scale) for reality shock, and 3.08 (5point scale) for turnover intention. A significant difference in the impact of reality shock was observed depending on whether the nurses selected their work unit (F=6.24, p=.003) and whether they could take the possibility of holiday on the desired day at will (t=-2.57, p=.013). Changes in reality shock correlated with turnover intention, with the 'increased reality shock' group demonstrating an odds ratio of 2.37 (CI: 1.41~3.98) for turnover intention. Conclusion: The current findings indicate the need for lowering reality shock and turnover intention by considering nurses' work-related characteristics and improving their practice environments. To further study the changes in reality shock new nurses experienced, additional research is warranted while homogenizing the participants in terms of preceptorship duration and timing of independence.

• 한국보건간호학회지
• /
• 제35권3호
• /
• pp.469-480
• /
• 2021

Purpose: Nurses are exposed to stressful circumstances during the COVID-19 outbreak, which increases their turnover intention. This study aimed to identify predictive factors of turnover intention among nurses during the COVID-19 outbreak. Methods: This study was a cross-sectional design using self-report questionnaires. A total of 164 nurses working at three hospitals participated voluntarily in the study. Questionnaires included nursing professionalism, job satisfaction, control belief and COVID-19 stress. Data were collected from February 1, 2021, to March 15, 2021. Data were analyzed with SPSS WIN 23.0 program using descriptive statistics, x2-test, independent t-test and logistic regression. Results: The turnover intention rate of nurses was 33.5%. Two significant predictors of nurses' turnover intention were identified, including risk acceptance in caring for patients with COVID-19 (odds ratio [OR] 4.24, 95% confidence interval [CI]=1.76~10.49) and nursing professionalism (OR=1.06, 95% CI=1.02~1.10). Conclusion: Hospital administrations should provide an improved work environment, such as individual protective equipment, compensation and protective system to nurses to avoid turnover intention in COVID-19 outbreak.

• 대한간호학회지
• /
• 제36권6호
• /
• pp.933-941
• /
• 2006

Objective: The purpose of this study was to evaluate the effects of soybean intake on bone mineral density and bone turnover markers in postmenopausal rural Korean women. Method: This study was carried out during nine months from Oct. 25 2004 to Aug. 31 2005. The subjects of this study were female patients over 50 living in rural areas diagnosed with osteoporosis. There were 18 women in the experimental group and 20 in the control group. In this study, the experimental group received 100 mg of isoflavone (soybean) and calcium 1,500 mg for nine months while the control group received 1,500mg of calcium only. Results: After the soybean intake, the change of bone mineral density between the experimental group and control group was statistically significant. However, the bone turnover markers of osteocalcin and deoxypyridinoline between the experimental group and control group were not significantly different statistically. In the Pearson Correlation between bone mineral density and bone turnover markers, the osteocalcin and deoxypyridinoline of the experimental group had a positive correlation, and osteocalcin and DPD/osteocalcin ratio had anegative correlation. In the control group, osteocalcin and DPD/osteocalcin ratio had a negative correlation. Conclusions: This result showed that soybean intake changed bone mineral density in postmenopausal woman.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권6호
• /
• pp.297-302
• /
• 2022

The current study examines the relationship between inventory management efficiency and financial performance in Saudi Arabian companies. The study collected data from the companies listed on Tadawul (a Saudi Arabian stock exchange) during the period starting from 2016 and ending in 2020. The study uses pooled regression model by incorporating Return on Assets (ROA) and Inventory Turnover Ratio (ITR) as a performance measurement variable and inventory conversion period as an inventory management variable to report the results. The results show a positive and significant association between inventory management and firms' financial growth measured in terms of Return on Assets (ROA). Further, the study reports a positive and significant association between the inventory conversion period and inventory turnover (ITR). This shows that managing inventory efficiently shall positively impact the firm's performance. The other variables, such as debt ratio and gross profit, are positively related to ROA and negatively correlated with ITR. The firm growth is positively associated with both the dependent variables. The results suggest that the management of inventory in Saudi Arabian firms is efficient. Further, the firm size is positively associated with ROA and ITR. This shows a nexus between inventory management efficiency and firms' financial growth in Saudi Arabian companies.