• Title/Summary/Keyword: positive/negative margin

Search Result 69, Processing Time 0.028 seconds

Influence of Internal and External Factors on the Inventory Turnover Change Rate (기업 내부적 및 외부적 요인이 재고자산회전율 변화율에 미치는 영향)

  • Seo, Yeong-Bok;Park, Chan-Kwon
    • Journal of Convergence for Information Technology
    • /
    • v.11 no.9
    • /
    • pp.94-108
    • /
    • 2021
  • This study is to identify the internal and external factors of a company that can affect the rate of change in the inventory turnover ratio. In addition, by appropriately managing or responding to these factors, changes in the inventory turnover ratio do not occur abruptly, so that the company's business and financial performance can be improved. To confirm this, factors such as gross profit margin, cash flow volatility, advertising expenses, inflation, exchange rate rise, and leading economic index were selected, and these factors were predicted to affect the change rate of inventory turnover. Data of 85,878 companies were obtained from domestic securities listings, KOSDAQ listings, and externally audited companies, and multiple regression analysis was performed using the data. Gross profit margin and cash flow volatility have a significant positive (+) effect, advertising expenses have a negative (-) significant effect, and inflation and exchange rate rises have a negative (-) significant effect. As an influence, the leading economic index was tested to have a significant positive (+) effect. Through this, it is suggested that manufacturing companies can improve their business performance and achieve operational efficiency by well understanding and appropriately managing factors that can affect the change rate of inventory turnover.

Antagonistic and growth promotion potential of endophytic bacteria of mulberry (Morus spp.)

  • Pratheesh Kumar, Punathil Meethal;Ramesh, Sushma;Thipeswamy, Thipperudraiah;Sivaprasad, Venkadara
    • International Journal of Industrial Entomology and Biomaterials
    • /
    • v.31 no.2
    • /
    • pp.107-114
    • /
    • 2015
  • Endophytes provide multifarious benefits such as promotion of plant growth and yield, suppression of phyto-pathogens, phosphate solubilising and fixation nitrogen. A study has been carried out to explore growth promotion and antifungal activities of endophytes of mulberry (Morus spp.). Endophytic bacteria were isolated from mulberry plants and studied their cultural, morphological characters, growth promotion as well as their antifungal activity against Rhizoctonia bataticola and Fusarium oxysporum , two mulberry root rot associated pathogens. Except two isolates, all bacteria were colourless and the colony size of eight isolates was small. The margin of five isolates was irregular and the consistency of three isolates was creamy, six isolates was slimy and one was mucoid. Texture of seven isolates was convex and others were flat. Eight isolates were gram positive and the rest Gram negative, five were cocci and others were bacilli (rod shaped). Four isolates were motile and all were catalase positive and only three isolates were oxidase positive. Spore staining was positive only for two isolates. The growth promotion study showed that there was significant difference in root length and seedling length. The antagonistic effect of the bacterial isolates was tested against R. bataticola showed significant (p <0.05) influence of the bacteria, days after inoculation and their interaction on the inhibition of fungal growth. The isolate En-7 completely inhibited the fungus followed by En-5 (66.67%). The bacterial isolates significantly (p <0.05) inhibited growth of F. oxysporum in PDA. The mean inhibition was higher (70.45%) in case of En-7 followed by En-8 (68.65%) and En-10 (66.44%). The study reveals that some endophytic bacteria associated with mulberry have growth promotion and antifungal activity and could be explored for promotion of mulberry growth and managing root rot disease.

Liposarcoma in the Extremity (사지에 발생한 지방육종)

  • Lee, Soo-Hyun;Cho, In-Je;Yang, Woo-Ick;Suh, Jin-Suck;Shin, Kyoo-Ho
    • The Journal of the Korean bone and joint tumor society
    • /
    • v.16 no.2
    • /
    • pp.62-68
    • /
    • 2010
  • Purpose: We analyzed disease free survival and the prognostic factors of liposarcoma in the extremity. Materials and Methods: Between 1994 and 2005, of 44 patients who were diagnosed and treated for liposarcoma of the extremity, 40 patients were restrospectively analysed. 13 out of 40 patients got postoperative radiotherapy. We examined local recurrence, distant metastasis and disease free 5-year survival rate. We also analyzed clinical prognostic factors, such as age, gender, size of tumor, prior unplanned excision, histologic type, surgical excision margin and postoperative radiotherapy respectively. Results: There were 3 cases of local recurrence and 4 cases of distant metastasis. The disease free 5-year survival rate was 85.0%. 26 patients presented with myxoid, 8 well differentiated, 4 round cell, 1 pleomorphic and 1 dedifferentiated histology. The disease free 5-year survival rate of mixoid, well differentiated and round cell liposarcoma were 100.0%, 84.6% and 75.0% (p=0.419). The 5-year disease free survival rate was 90.6% in negative surgical margin (n=25) and 62.5% in positive surgical margin (n=15) (p=0.003). Conclusion: Our study suggests that surgical excision margin is significant prognostic factor for 5-year disease free survival rate.

Preoperative Assessment of Renal Sinus Invasion by Renal Cell Carcinoma according to Tumor Complexity and Imaging Features in Patients Undergoing Radical Nephrectomy

  • Ji Hoon Kim;Kye Jin Park;Mi-Hyun Kim;Jeong Kon Kim
    • Korean Journal of Radiology
    • /
    • v.22 no.8
    • /
    • pp.1323-1331
    • /
    • 2021
  • Objective: To identify the association between renal tumor complexity and pathologic renal sinus invasion (RSI) and evaluate the usefulness of computed tomography tumor features for predicting RSI in patients with renal cell carcinoma (RCC). Materials and Methods: This retrospective study included 276 consecutive patients who underwent radical nephrectomy for RCC with a size of ≤ 7 cm between January 2014 and October 2017. Tumor complexity and anatomical renal sinus involvement were evaluated using two standardized scoring systems: the radius (R), exophytic or endophytic (E), nearness to collecting system or sinus (N), anterior or posterior (A), and location relative to polar lines (RENAL) nephrometry and preoperative aspects and dimensions used for anatomical classification (PADUA) system. CT-based tumor features, including shape, enhancement pattern, margin at the interface of the renal sinus (smooth vs. non-smooth), and finger-like projection of the mass, were also assessed by two independent radiologists. Univariable and multivariable logistic regression analyses were performed to identify significant predictors of RSI. The positive predictive value, negative predictive value (NPV), accuracy of anatomical renal sinus involvement, and tumor features were evaluated. Results: Eighty-one of 276 patients (29.3%) demonstrated RSI. Among highly complex tumors (RENAL or PADUA score ≥ 10), the frequencies of RSI were 42.4% (39/92) and 38.0% (71/187) using RENAL and PADUA scores, respectively. Multivariable analysis showed that a non-smooth margin and the presence of a finger-like projection were significant predictors of RSI. Anatomical renal sinus involvement showed high NPVs (91.7% and 95.2%) but low accuracy (40.2% and 43.1%) for RSI, whereas the presence of a non-smooth margin or finger-like projection demonstrated comparably high NPVs (90.0% and 91.3% for both readers) and improved accuracy (67.0% and 73.9%, respectively). Conclusion: A non-smooth margin or the presence of a finger-like projection can be used as a preoperative CT-based tumor feature for predicting RSI in patients with RCC.

Histopathological Diversity in Parotidectomy Materials in Turkish Population: Clinicopathologic Analysis and Demographic Features of 136 Cases in a Tertiary Care Hospital

  • Altinay, Serdar;Taskın, Umit;Sar, Mehmet;Aydin, Salih;Oktay, Mehmet Faruk
    • Asian Pacific Journal of Cancer Prevention
    • /
    • v.15 no.14
    • /
    • pp.5701-5707
    • /
    • 2014
  • Background: Salivary gland tumours, which account for approximately 3% of head-neck cancers, are a heterogeneous group and thus it is difficult to identify their epidemiological characteristics. The aim of this study is to determine demographic features and histopathologic distribution of parotid neoplasms in a large sample from Turkey. Materials and Methods: This study was conducted retrospectively on 136 parotidectomy materials from operations between May 2009-May 2013. Age, gender, tumor diameter, histopathological diagnosis and surgical margin status were recorded. Results: The benign cases were 112 (82.4%), while the malignancies were 24 (17.6%). The accuracy rate of FNAC was 91%. There were 46 (33.8%) male and 90 (66.2%) female patients. Female/male ratio (M/F=0.5) was two, the Warthin (WT) tumor being more apparent in males (p<0.05). Pleomorphic adenoma (PA) was detected most frequently among benign pathologies at 61.6% (69/112), while the Warthin Tumor (WT) was detected as the second most frequent tumor at 20.5% (23/112). Mucoepidermoid carcinoma (MEC) and carcinoma ex pleomorphic adenoma (Ca ex PA) were detected at equal frequency at 20.8% (5/24) among malign tumors. These were followed by acinic cell carcinoma at 16.7% (4/24). While the surgical margin was positive in ten patients with malignant tumors (41.7%), all of the benign tumors were negative (p<0.01). No significant difference was detected in the age-gender of patients, tumor size and distribution of sites among benign and malignant groups (p>0.05). Conclusions: Pleomorphic adenoma is the most frequently reported benign tumor almost in all global literature. Yet, the distribution of malignant tumors displays geographical differences. Based on these data, we believe that our findings will provide a significant contribution to future epidemiological studies. We think that it will be beneficial to generate awareness on parotid tumors and ensure a fight against smoking as with all head-neck cancers.

Determinants of Profit Growth in Food and Beverage Companies in Indonesia

  • ENDRI, Endri;SARI, Aprida Kartika;BUDIASIH, Yanti;YULIANTINI, Tine;KASMIR, Kasmir
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.7 no.12
    • /
    • pp.739-748
    • /
    • 2020
  • The study aims to estimate the effect of current ratio (CR), current liability to inventory (CLI), total asset turnover (TAT), net profit margin (NPM), sales growth (SG), and company size (FS) on profit growth (PG). The research population was 18 companies in the Food and Beverage (F&B) sector listed on the Indonesia Stock Exchange (IDX) from 2014-2018. The data estimation method uses the common effect panel data regression model. The empirical findings show that the CR and CLI ratios have a negative effect on PG, while the TAT, NPM, and SG ratios have a positive effect. Company size is a factor that does not affect the growth of company profits. The results of the study imply that an increase in company profits can be achieved if the company operates efficiently and with low liquidity to encourage higher sales growth. The limitations of the research are as follows: first, this research considers only one type of industry, hence the results of this study would not be the same if applied to another type of industry. Second, the author observes profit growth by using the company's financial ratios and size and ignores other factors that may affect profit growth, for example, the number of employees, total net sales, and market capitalization.

CCD Image Sensor with Variable Reset Operation

  • Park, Sang-Sik;Uh, Hyung-Soo
    • JSTS:Journal of Semiconductor Technology and Science
    • /
    • v.3 no.2
    • /
    • pp.83-88
    • /
    • 2003
  • The reset operation of a CCD image sensor was improved using charge trapping of a MOS structure to realize a loe voltage driving. A DC bias generating circuit was added to the reset structure which sets reference voltage and holds the signal charge to be detected. The generated DC bias is added to the reset pulse to give an optimized voltage margin to the reset operation, and is controlled by adjustment of the threshold voltage of a MOS transistor in the circuit. By the pulse-type stress voltage applied to the gate, the electrons and holes were injected to the gate dielectrics, and the threshold voltage could be adjusted ranging from 0.2V to 5.5V, which is suitable for controlling the incomplete reset operation due to the process variation. The charges trapped in the silicon nitride lead to the positive and negative shift of the threshold voltage, and this phenomenon is explained by Poole-Frenkel conduction and Fowler-Nordheim conduction. A CCD image sensor with $492(H){\;}{\times}{\;}510(V)$ pixels adopting this structure showed complete reset operation with the driving voltage of 3.0V. The resolution chart taken with the image sensor shows no image flow to the illumination of 30 lux, even in the driving voltage of 3.0V.

A Risk-Return Analysis of Loan Portfolio Diversification in the Vietnamese Banking System

  • HUYNH, Japan;DANG, Van Dan
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.7 no.9
    • /
    • pp.105-115
    • /
    • 2020
  • The study empirically examines the effects of loan portfolio diversification on bank risk and return in the nascent banking market of Vietnam. Loan portfolio diversification is captured through the Hirschman-Herfindahl index and the Shannon Entropy with sectoral exposures. We access each bank's financial reports to collect the required data, especially the breakdown of sectoral loan portfolios, thus constituting a unique dataset. To compute bank return, we use the traditional accounting indicators, including return-on-assets, return-on-equity, and net-interest margin. For bank risk, we utilize the loan-loss provisions and non-performing loans relative to gross customer loans. Using a sample of 30 commercial banks over the period from 2008 to 2019 and the system generalized method of moments estimator for the dynamic panel, we indicate the downsides of portfolio diversification. Concretely, we observe that all diversification measures exhibit significantly negative signs in all regressions across different bank return proxies. At the same time, the estimates display the significant and positive impact of diversification on the non-performing loan ratio. Hence, sectoral loan portfolio diversification significantly hampers bank performance in both aspects of lower return and higher credit risk. The results are robust across a rich set of bank performance and portfolio diversification measures.

Intrathoracic Desmoid Tumor Mimicking Pleural Mass: A Case Report

  • Kim, Na Rae;Chung, Dong-Hae;Lee, Jae-Ik;Jeong, Sung Hwan;Ha, Seung-Yeon
    • Tuberculosis and Respiratory Diseases
    • /
    • v.67 no.5
    • /
    • pp.449-453
    • /
    • 2009
  • Desmoid tumor (fibromatosis) is a histologically benign fibrous neoplasm showing locally infiltrating growth. This type of tumor commonly occurs in the abdomen, but intrathoracic desmoid tumor is uncommon. To date, 12 cases of intrathoracic desmoid tumor protruding into the pleural cavity, radiologically mimicking pleural masses, have been reported. Here, we report on a case of intrathoracic desmoid tumor protruding into the pleural cavity, and partially covered by parietal pleura. The main preoperative differential diagnoses included pleural solitary fibrous tumor, inflammatory pseudotumor or malignant mesothelioma. A near-total mass excision was performed. Pathologically, the tumor was composed of a paucicellular arrangement of spindle-shaped cells with fibromyxoid stroma. The resection margin was partially involved with spindle cells present. On histochemical staining, the spindle cells were strongly positive for vimentin and negative for CD34, consistent with a desmoid tumor. The patient was stable without further adjuvant treatment during 6-years of follow-up.

A 1.5 V High-Cain High-Frequency CMOS Complementary Operational Amplifier

  • Park, Kwangmin
    • Transactions on Electrical and Electronic Materials
    • /
    • v.2 no.4
    • /
    • pp.1-6
    • /
    • 2001
  • In this paper, a 1.5 V high-gain high-frequency CMOS complementary operational amplifier is presented. The input stage of op-amp is designed for supporting the constant transconductance on the Input stage by consisting of the parallel-connected rail-to-rail complementary differential pairs. And consisting of the class-AB rail-to-rail output stage using the concept of elementary shunt stage and the grounded-gate cascode compensation technique for improving the low PSRR which was a disadvantage in the general CMOS complementary input stage, the load dependence of open loop gain and the stability of op- amp on the output load are improved, and the high-gain high-frequency operation can be achieved. The designed op-amp operates perfectly on the complementary mode with the 180° phase conversion for a 1.5 V supply voltage, and shows the DC open loop gain of 84 dB, the phase margin of 65°, and the unity gain frequency of 20 MHz. In addition, the amplifier shows the 0.1 % settling time of .179 ㎲ for the positive step and 0.154 ㎲ for the negative step on the 100 mV small-signal step, respectively, and shows the total power dissipation of 8.93 mW.

  • PDF