• 의료ㆍ복지 건축 : 한국의료복지건축학회 논문집
• /
• 제16권4호
• /
• pp.33-40
• /
• 2010

Gross-to-net ratio is the important factor determining size of the building. However it was determined as the empirical method without the exact basis in the existing planning. This paper proposes more accurate methods for determining the gross-to-net ratio of architectural planning in general hospital. This paper analyzes the difference of gross-to-net ratio according to the various conditions and presents the elements of influencing on gross-to-net ratio. These elements is evaluated by applying in the typical hospital case. In conclusion, gross-to-net ratio is influenced by the accuracy of the space program, form type of the space and correspondence potential about the internal variation. In addition, This study has proved that empirical approach is a standard of minimum area.

• 한국병원경영학회지
• /
• 제18권3호
• /
• pp.43-61
• /
• 2013

The purpose of this study is to analyze the relations between publicness and profitability of national university hospitals in Korea. Finance and management data from 2008 to 2010 were collected from balancing accounts and annual reports in 13 national university hospitals. The dependant variables are used profitability indicators which are operating margin, net profit to gross revenues, normal profit to gross revenues. The independent variables are publicness indicators which are medical social work, ratio of medical aid in inpatients, ratio of medical aid in outpatients, publicness index. The results show that operating margin, net profit to gross revenues in profitability indicators are affected by medical social work in publicness indicators. Normal profit to gross revenues in profitability indicators is strong related to medical social work and hospital province in publicness indicators. Based on these results, this study suggests implications to balance the publicness and the profitability in national university hospitals.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권4호
• /
• pp.69-81
• /
• 2021

The aim of this paper is to identify the key determinants in the Gulf Cooperation Council (GCC) countries for Foreign Direct Investment (FDI) inflows by using a balanced data panel for the period from 1995 to 2018. This study covers GCC countries in their entirety. The study uses ten explanatory variables, namely, trade ratio, gross domestic product, external balance, fuel exports, gross savings, international tourism, military expenditure, net foreign assets, services value added, and total natural resources. The authors have tried to find the best fit model from the differences methods considered such as OLS, GLS regression with the help of Hausman test, and country by country regressions as additional analysis. The study revealed a significantly positive association between inflation, trade ratio, gross domestic product, gross savings, and net foreign assets with FDI. On the contrary, international tourism was revealed to have a negative association with FDI. The sample of all GCC countries chosen for this study has not been considered widely by any earlier study. Moreover, this study covered many determinants of FDI that add to the previous literature. It is a significant contribution to the current research body and stresses the originality of this paper.

• 환경정책연구
• /
• 제9권4호
• /
• pp.29-52
• /
• 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.

• Asian-Australasian Journal of Animal Sciences
• /
• 제9권4호
• /
• pp.411-420
• /
• 1996

Asia Triple HIn this study an attempt was made to determine the cost of producing fodders at Savar Dairy Farm (SDF). For this purpose, all seasonal fodders, such as Maize, Jowar, Cowpea and Oat and all perennial fodders, such as Para and Napier were studied. The highest acreage of land was allocated to high-land Para (33.8%) and the lowest acreage (2.7%) was devoted to Cowpea. Jowar attained the highest yield (74.2 tons) per hectare and Maize attained the lowest yield (25.8 tons/h). The highest cost per hectare was attributed to Jowar (TK. 20944.18) while the lowest cost was attributed to low-land para (TK. 10349.86). The cost of production of fodder per kilogram was the highest (TK. 0.66) for Maize and the lowest for Oat (TK. 0.24). The cost of production of low-land Para was much lower than that of high land Para. The per kilogram cost of silage production was the highest (TK. 0.71) for Maize and the lowest (TK. 0.31) was for Napier. The gross return analysis further showed that the highest net margin and B:C ratio were observed for Napier followed by Low-land Para, Jowar, Oat, Cowpea, High-land Para and Maize. Therefore, those fodders whose B:C ratios and yield/ha were higher should be allocated more area of land to stimulate increased returns to SDF in the future is suggested.

• 수산해양기술연구
• /
• 제50권3호
• /
• pp.396-406
• /
• 2014

Shrimp beam trawl fishery is one of the important coastal fisheries in Korea. It has a regulation to the length of beam (8m) and wing net (7m) of shrimp beam trawl that has been used in the district of Junlanam-do and Gyungsangnam-do. This regulation was made in relation to the size of shrimp beam trawler of 3-ton class at that time. Now the shrimp beam fishing vessel has a limit not greater than 5 tons in gross ton. Recently, with improvement of fishing industry and fishing vessel fishermen asked the expansion of the length of beam and wing net, therefore it is necessary to investigate the effect of lengthening the beam and wing net length. Three different beams (8m, 10m and 12m in length) and three different wing net (7m, 10m and 13m in length) were made and the experiment was conducted near Narodo of Goheng by two fishing vessels of 4.98 and 4.88 tons in gross ton between June 2011 and October 2012. When the length of wing net was increased from 7m to 10m and 13m, the relative catch ratio in total biomass was increased 25% and 79% for shrimp, (17% and 22% in total), respectively. And when the beam length was increased from 8m to 10m and 12m, the relative catch ratio was increased 35% and 84% for shrimp, (21% and 37% in total), respectively. The force exerted to the iron guide of inhauler's with the beam length of 8m was about 30% greater than that with the beam length of 10m when hauling the shrimp beam trawl net.

• 경영과정보연구
• /
• 제22권
• /
• pp.137-165
• /
• 2007

It seems high time to increase productivity by adopting e-business to overcome challenges posed by both external factors including the appreciation of Korean won, oil hikes and fierce global competition and domestic issues represented by disparities between large corporations and small and medium enterprises (SMEs), Seoul metropolitan and local cities, and export and domestic demand all of which weaken future growth engines in the Korean economy. The demands of the globalization era are for innovative changes in businessprocess and industrial structure aiming for creating new values. To this end, e-business is expected to play a core role in the sophistication of the Korean economy through new values and innovation. In order to examine business performance in e-business-adopting industries, this study analyzed the home shopping industry by closely looking into the financial ratios including the ratio of net profit to sales, the ratio of operation income to sales, the ratio of gross cost to sales cost, the ratio of gross cost to selling, general and administrative (SG&A) expense, and return of investment (ROI). This study, for best outcome, referred to corporate financial statements as a main resource to calculate financial ratios by utilizing Data Analysis, Retrieval and Transfer System (DART) of the Financial Supervisory Service, one of the Korea's financial supervisory authorities. First of all, the result of the trend analysis on the ratio of net profit to sales is as following. CJ Home Shopping has registered a remarkable increase in its ratio of net profit rate to sales since 2002 while its competitors find it hard to catch up with CJ's stunning performances. This is partly due to the efficient management compared to CJ's value of capital. Such significance, if the current trend continues, will make the front-runner assume the largest market share. On the other hand, GS Home Shopping, despite its best organized system and largest value of capital among others, lacks efficiency in management. Second of all, the result of the trend analysis on the ratio of operation income to sales is as following. Both CJ Home Shopping and GS Home Shopping have, until 2004, recorded similar growth trend. However, while CJ Home Shopping's operating income continued to increase in 2005, GS Home Shopping observed its operating income declining which resulted in the increasing income gap with CJ Home Shopping. While CJ Home Shopping with the largest market share in home shopping industryis engaged in aggressive marketing, GS Home Shopping due to its stability-driven management strategies falls behind CJ again in the ratio of operation income to sales in spite of its favorable management environment including its large capital. Companies in the Group B were established in the same year of 2001. NS Home Shopping was the first in the Group B to shift its loss to profit. Woori Home Shopping has continued to post operating loss for three consecutive years and finally was sold to Lotte Group in 2007, but since then, has registered a continuing increase in net income on sales. Third of all, the result of the trend analysis on the ratio of gross cost to sales cost is as following. Since home shopping falls into sales business, its cost of sales is much lower than that of other types of business such as manufacturing industry. Since 2002 in gross costs including cost of sales, SG&A expense, and non-operating expense, cost of sales turned out to have remarkably decreased. Group B has also posted a notable decline in the same sector since 2002. Fourth of all, the result of the trend analysis on the ratio of gross cost to SG&A expense is as following. Due to its unique characteristics, the home shopping industry usually posts ahigh ratio of SG&A expense. However, more than 80% of SG&A expense means the result of lax management and at the same time, a sharp lower net income on sales than other industries. Last but not least, the result of the trend analysis on ROI is as following. As for CJ Home Shopping, the curve of ROI looks similar to that of its investment on fixed assets. As it turned out, the company's ratio of fixed assets to operating income skyrocketed in 2004 and 2005. As far as GS Home Shopping is concerned, its fixed assets are not as much as that of CJ Home Shopping. Consequently, competition in the home shopping industry, at the moment, is among CJ, GS, Hyundai, NS and Woori Home Shoppings, and all of them need to more thoroughly manage their costs. In order for the late-comers of Group B and other home shopping companies to advance further, the current lax management should be reformed particularly on their SG&A expense sector. Provided that the total sales volume in the Internet shopping sector is projected to grow over 20 trillion won by the year 2010, it is concluded that all the participants in the home shopping industry should put strategies on efficient management on costs and expenses as their top priority rather than increase revenues, if they hope to grow even further after 2007.

• 한국산림과학회지
• /
• 제106권4호
• /
• pp.473-479
• /
• 2017

본 연구는 유실수, 특용수, 산채 및 고로쇠 등을 주업으로 임업만 생산했을 경우와 자연순환농법으로 닭을 방사하여 키우는 산지양계와 결합한 복합경영일 경우의 조수입이 어느 정도 향상되었는지를 분석하였다. 연구대상지는 충청북도 충주시, 경상북도 경산시, 강원도 화천군에 위치하고 있는 3곳의 산지양계 복합경영 현장실연 임가이다. 그리고 현장 면담조사를 통해 2015년도 기준의 경영비와 조수입을 조사하여 산지양계의 비용구조와 경영성과를 비교 분석하였다. 연구결과, 충주는 조수입이 25,608,000원, 경영비가 20,217,571원으로 소득은 5,390,429원으로 분석되었고, 경산은 조수입이 33,950,000원, 경영비가 18,655,714원으로 소득은 15,494,286원인 것으로 나타났다. 화천은 조수입이 31,850,000원, 경영비가 13,143,000원으로 소득은 18,707,000원이었다. 그리고 판매량과 비용이 일치하는 손익분기 판매량은 충주는 617마리, 경산은 125마리, 화천은 63마리로 나타났다. 1마리당 가격에서 차지하는 원가율은 충주는 79%를 차지하였고, 경산은 55%, 화천은 41%를 차지하였고 이에 따른 마진율은 충주는 21%, 경산은 45%, 화천은 59%로 나타났다. 또한 산지양계복합경영의 소득효과는 조수입 기준으로 평가한 결과, 임업만 주업으로 할 때 보다 충주가 16%, 경산이 18% 그리고 화천이 11%로 증가한 것으로 나타났다.

• 보건의료산업학회지
• /
• 제11권3호
• /
• pp.1-11
• /
• 2017

Objectives : The purpose of this study was to analyze factors affecting the performance of public hospitals in South Korea. Methods : We collected management performance data from 2013 to 2015 from income statements, balance sheets, and annual reports from 32 local public hospitals. The dependent variable used was profitability, which included operating margin, return on assets and net profit to gross revenues. The independent variables were general characteristics, liquidity, stability, and activity. Results : Patient revenues, total assets, and total capital had increased steadily but patient expenses had increased to a greater extent. Operating profit, and net profit were consistently in deficits and the management status of local public hospitals had recently been in difficulty. The debt ratio, quick ratio, ratio of fixed liability and fixed assets turnover rate have a significant positive(+) effect on performance in the years 2013-2015. Conclusions : We suggest management strategies for these hospitals based on the results analyzed.

• The Korean Journal of Ecology
• /
• 제11권2호
• /
• pp.83-95
• /
• 1988

Phytomass, annual net production, respiration, annual gros production and litter fall were estimated in young Korean pine (Pinus koraiensis) plantations reforested 1,2,3,6,9 and 11 years ago, respectivly. The estimated phytomasses in terms of allometry were 0.07, 0.44, 0.58, 13.37, 32.26 and 48.42ton/ha/yr for annual net production and those of understory with harvest method were 3.70, 4.52, 5.28, 6.72, 7.56 and 5.72ton/ha for standing phytomass and 5.01, 4.71, 5.52m 6.15, 4.51 and 2.08 ton/ha/yr for annual net production at 1,2,3,6,9 and 11 year old plantation, respectively. Although the standing phytomass of understory increased gradually until 9 years thereafter decreased, that of white pine increased suddenly from 6 years after reforestation. The ratios of the annyal net production of understory to that of white pine were 71.57, 1.48 and 0.23 at 1,6 and 11 year old plantations, respectively. The net production in calorie value for whole vegetation of the plantations, respectively. The net production in calorie value for whole vegetation of the plantations increased until 9 years thereafter decreased; i.e. 224, 221, 280, 466, 527 and 494X105 kcal/ha/yr at 1,2,3,6,9 and 11 year old plantation, respectivey. The ratio of annual net production to annual gross production of the undersoty was lower than that of the pine at the same plantation age. Efficiency of solat energy untilization for net production by the pine was lower than that by understory y\until six ear old plantation but that was vice versa over 9 year old plantation. That for gross producrion by the pine was lower than that by the unsersotry at all plantations.