• Title/Summary/Keyword: quick ratio

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The Measurement of Exothermic Temperature During Polymerization of Various Direct Resins. (각종 치과용 다이렉트 레진의 중합 반응시 열 측정)

  • Yun, Joung-Hyun
    • The Journal of the Korean dental association
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    • v.11 no.1
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    • pp.37-40
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    • 1973
  • The auther measured exothermic tempreature of the 5 kinds of direct resins during polymerization. Direct resins were mixed into the rubber cup(550-600㎣ in volume) with grass rod at room temperature (23.6℃) for 30 seconds and thermometer was placed approximately at the geometric center of the resin mass in the rubber cup. Polymer-monomer ratio was determined by instruction of the packages. The results were as follows. 1) The heat generated during polymerization was under 47.3℃. 2) The time at which the highest temperature is reached during polymerization was within 20.5 minutes. 3) Slow curing resins produced lower heat than quick curing resins and quick curing resins presented higher temperature than slow curing resins. 4) The highest temperature was sustained momentarily.

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Quick Variance Change Point Detection for Time Series in Progress

  • Park, Yoon-Sung;Park, Kyoung-Hwa;Choi, Sung-Hwan;Kim, Tae-Yoon
    • Journal of the Korean Data and Information Science Society
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    • v.16 no.2
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    • pp.289-300
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    • 2005
  • In this article quick variance change point (VCP) detection problem for time series is considered. For this variance VCP detector equipped with tuning parameters is proposed. A major tool for the detector is moving variance ratio (MVR) which monitors variance change of a given time series. Tuning process of detector is investigated via simulation, which shows that tuning parameters are critical in achieving sensitivity and adaptiveness of detector.

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Predicting Audit Reports Using Meta-Heuristic Algorithms

  • Valipour, Hashem;Salehi, Fatemeh;Bahrami, Mostafa
    • Journal of Distribution Science
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    • v.11 no.6
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    • pp.13-19
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    • 2013
  • Purpose - This study aims to predict the audit reports of listed companies on the Tehran Stock Exchange by using meta-heuristic algorithms. Research design, data, methodology - This applied research aims to predict auditors reports' using meta-heuristic methods (i.e., neural networks, the ANFIS, and a genetic algorithm). The sample includes all firms listed on the Tehran Stock Exchange. The research covers the seven years between 2005 and 2011. Results - The results show that the ANFIS model using fuzzy clustering and a least-squares back propagation algorithm has the best performance among the tested models, with an error rate of 4% for incorrect predictions and 96% for correct predictions. Conclusion - A decision tree was used with ten independent variables and one dependent variable the less important variables were removed, leaving only those variables with the greatest effect on auditor opinion (i.e., net-profit-to-sales ratio, current ratio, quick ratio, inventory turnover, collection period, and debt coverage ratio).

Characteristics of Irrigation Return Flow in a Reservoir Irrigated District (저수지 관개지구의 농업용수 회귀 특성 분석)

  • Song, Jung Hun;Song, Inhong;Kim, Jin-Taek;Kang, Moon Seong
    • Journal of The Korean Society of Agricultural Engineers
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    • v.57 no.1
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    • pp.69-78
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    • 2015
  • The objective of this study was to investigate characteristics of irrigation return flow from paddy block in a reservoir irrigated district during growing seasons. The irrigation return flow was divided into three parts, quick return flow from irrigation canal (RFI), quick return flow from drainage canal (RFD), and delayed return flow (DRF). The RFI was calculated from water level and stage-discharge relationships at the ends of the irrigation canals. The DRF was estimated using measured infiltration amount from paddy fields of the irrigated district. A combined monitoring and modeling method was used to estimate the RFD by subtracting surface runoff from surface drainage. The paddy block irrigated from the Idong reservoir was selected to study the irrigation return flow components. The results showed that daily agricultural water supply (AWS), the RFI, and the RFD were $27.4mm\;day^{-1}$, $4.9mm\;day^{-1}$, and $19.8mm\;day^{-1}$, respectively in May, which were greater than other months (p<0.05). The return flow ratio of the RFI and the RFD were the greatest in July (34.6%) and May (72.3%), respectively. The daily AWS was closely correlated with the RFD (correlation coefficients of 0.76~0.86) in except for July with, while correlation coefficient with the RFI were 0.56 and 0.42 in June and July, respectively (p<0.01). The total irrigation return flow was 1,965 mm in 2011, and 1,588 mm in 2012, resulting in total return flow ratio of 84.6% and 79.1%, respectively. This results indicate that substantial amounts of agricultural water were returned to streams as irrigation return flow. Thus, irrigation return flow should be fully considered into the agricultural water resources planning in Korea.

Runoff Characteristics of a Small Catchment in Eoseungsaeng-oreum, Jeju Island (제주도 스코리아콘의 유출 특성 - 어승생오름 소유역을 사례로 -)

  • KIM, Taeho;AN, Junggi
    • Journal of The Geomorphological Association of Korea
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    • v.15 no.2
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    • pp.55-65
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    • 2008
  • In order to examine the runoff characteristics of scoria cones in Jeju Island, hydrological observations were conducted in the experimental basin (5.1 ha) of Eoseungsaeng-oreum which has been predominantly covered with Carpinus laxiflora and Quercus serrata. Although runoff has continuously occurred during the observed period, the baseflow gradually increased from April and decreased from October. The peak flow approximately corresponded to every rainfall events except for the rainfall events which has slight total precipitation and no previous precipitation. The experimental basin shows flash runoff response and short lag time; the mean lag time is 35.8 minutes. Although the runoff ratio of quick flow is proportional to total precipitation, the increasing rate is low and the maximum runoff ratio is 24.7%. In addition, the runoff ratio is less than 1% in 68.3% of the rainfall events, suggesting that the portion of quick flow to total precipitation is low. The rainfall events with relatively long event time demonstrated a secondary peak generated by translatory flow. The runoff characteristics seem to be related to local impermeable beds in the experimental basin.

Factors Affecting the Performance of Local Public Hospitals (지방의료원의 경영성과에 미치는 영향)

  • Yang, Jong-Hyun;Lee, Jung-Woo
    • The Korean Journal of Health Service Management
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    • v.11 no.3
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    • pp.1-11
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    • 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.

Analysis on the Relation between Small and Medium Firm's Stability and Tax Avoidance (중소기업의 안정성과 조세회피와의 관계성 분석)

  • Kim, Seong-Min;Choi, Hae-Sul
    • Journal of Convergence Society for SMB
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    • v.3 no.2
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    • pp.1-8
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    • 2013
  • This study examine the relation between small and medium firm's stability and tax avoidance. We use some financial data of small and medium IT firms in KOSDAQ during 2001 to 2009. Following previous research(Desai and Dhamapala 2006), we estimate corporate tax avoidance. And we use quick ratio and current ratio as a short-term stability and equity ratio as a long-term stability. Empirical results follows as. First, It was not significant statistically between short-term stability and corporate tax avoidance. Second, it was significant statistically between the long-term stability and corporate. As corporate tax avoidance increases, the long-term stability(equity ratio) was low. Our analysis provides the empirical evidence between long-term stability and tax avoidance. It offers implications of corporate tax avoidance to small and medium IT firms in KOSDAQ. But this results is difficult generalization because of sample limits.

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An Empirical Study on the Determinants of the Debt Repayment Capability of Shipping Firms in Recession

  • Lee, Dong-Hae;Lee, Ki-Hwan;Kim, Myoung-Hee
    • Journal of Navigation and Port Research
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    • v.44 no.5
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    • pp.414-422
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    • 2020
  • In this study, an empirical analysis of 55 ship finance cases executed by a specific ship finance bank from 2009 to 2016 during the recession period was conducted. The purpose of this study was to find the factors affecting changes in the debt performance of Korean shipping companies. The main factors were the loan nature (investment purpose, loan-to-value (LTV), syndicated loans, loan terms, put-option, balloon, and spread), financial nature (total assets turnover, net profit-to-sales ratio, debt ratio, quick ratio, total borrowing, bonds payable to total assets, interest expenses-to-sales ratio, debt service coverage ratio (DSCR), and total assets), and the company nature (company age, chief executive officer's (CEO's) shares, and listing status). In this study, the factors affecting the debt repayment capability of domestic shipping companies (loan nature, financial nature, and company nature) were verified. The credit rating was used to measure the dependent variable, debt repayment ability. The variables of investment purpose, put-option, balloon, and spread in the loan nature, debt ratio in the financial nature, and the CEO's shares and company age in the company nature were found to be significant.

Arterial or venous free flaps for volar tissue defects of the proximal interphalangeal joint: A comparison of surgical outcomes

  • Choi, Min Suk;Roh, Si Young;Koh, Sung Hoon;Kim, Jin Soo;Lee, Dong Chul;Lee, Kyung Jin;Hong, Min Ki
    • Archives of Plastic Surgery
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    • v.47 no.5
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    • pp.451-459
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    • 2020
  • Background For volar soft tissue defects of the proximal interphalangeal (PIP) joint, free flaps are technically challenging, but have more esthetic and functional advantages than local or distant flaps. In this study, we compared the long-term surgical outcomes of arterial (hypothenar, thenar, or second toe plantar) and venous free flaps for volar defects of the PIP joint. Methods This was a single-center retrospective review of free flap coverage of volar defects between the distal interphalangeal and metacarpophalangeal joint from July 2010 to August 2019. Patients with severe crush injuries (degloving, tendon or bone defects, or comminuted/intra-articular fractures), thumb injuries, multiple-joint and finger injuries, dorsal soft tissue defects, and defects >6 cm in length were excluded from the study, as were those lost to follow-up within 6 months. Thirteen patients received arterial (hypothenar, thenar, or second toe plantar) free flaps and 12 received venous free flaps. Patients' age, follow-up period, PIP joint active range of motion (ROM), extension lag, grip-strength ratio of the injured to the uninjured hand, and Quick Disabilities of Arm, Shoulder & Hand (QuickDASH) score were compared between the groups. Results Arterial free flaps showed significantly higher PIP joint active ROM (P=0.043) and lower extension lag (P =0.035) than venous free flaps. The differences in flexion, grip strength, and QuickDASH scores were not statistically significant. Conclusions The surgical outcomes of arterial free flaps were superior to those of venous free flaps for volar defects of the PIP joint.

Evaluation of the Wear Comfort of Outdoorwear by Skin Wettedness Analyses (Skin Wettedness 분석을 통한 아웃도어웨어의 착용 쾌적성 평가)

  • Jeong, Jeong-Rim;Kim, Hee-Eun
    • Fashion & Textile Research Journal
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    • v.11 no.6
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    • pp.947-952
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    • 2009
  • The purpose of this study is to analyze skin wettedness($w$) used as the rate index of thermal comfort, and to evaluate the wear comfort of outdoorwear. Skin wettedness is widely used to express the degree of thermal comfort. If skin wettedness exceeds a certain threshold, the body feels damp and discomfort. An experiment which consisted of rest(30 min), exercise(30 min) and recovery(20 min) periods was administered in a climate chamber with 10 healthy male participants. Two kinds of outdoorwears made of 100% cotton fabrics (Control) and specially engineered fabrics having feature of quick sweat absorbency and high speed drying fabric (Functional) were evaluated in the experiment. The condition of climate chamber was controlled according to the thermal insulation of 4 kinds of experimental ensembles(E1~E4). Total sweat loss, sweat loss absorbed into clothing and skin temperature were measured. Skin wettedness was calculated from the ratio of evaporative rate to the maximal evaporative capacity. Skin wettedness of 'Functional' was lower than 'Control' in the 3 kinds of ensembles(E1, E2, E4) because the materials of 'Functional' were composed of quick sweat absorbency and high speed drying fabrics, water vapour permeability and waterproof fabrics.