• 제목/요약/키워드: ratios

검색결과 13,559건 처리시간 0.039초

병원재정 평가를 위한 비율분석에 관한 연구 (A Study on the Ratio Analysis as a Tool for Evaluating Financial Performance)

  • 채영문;윤정현;이해종
    • Journal of Preventive Medicine and Public Health
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    • 제19권2호
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    • pp.213-223
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    • 1986
  • Ratio analysis allows a hospital to evaluate its own performance over time and to compare its performance with that of other hospitals. For this study, three types of ratio analysis were conducted based on some data on hospitals in Massachusetts. First, Key ratios influencing financial performance were identified using discriminant analysis. Second, the financial structures of the teaching and the non-teaching hospitals were compared using ratios and multiple comparison method. Third, the effects of the prospective reimbursement law of the state on financial performance were examined using ratios and paired t-test. The purpose of the law is to reduce hospital costs by setting the revenue ceiling prior to the effective budget year. The findings of this study were as follows: 1) When hospitals were divided into three groups, according to their operating income, only profitability ratios showed a consistent difference among the groups. 2) In the discriminant analysis, five ratios were selected: current ratio, operating margin, return on assets, fixed assets turnover, and inventory turnover. They are the key ratios to be monitored periodically for the purpose of evaluating the financial performance of hospitals. 3) When teaching hospitals were compared with non-teaching hospitals, acid ratio, days of cash on hand, and inventory turnover were statistically significant before the law went into effect, whereas only fixed assets turnover and inventory turnover were significant afterward. Contrary to previous studies, profitability ratios of teaching hospitals were higher than those of non-teaching hospitals, although the differences were not statistically significant. 4) When the ratios between the two periods (before and after the law) were compared, three profitability ratios (operating margin, return on assets, and return on equity) were significant for teaching hospitals, whereas three activity ratios (total assets turnover, fixed assets turnover, current assets turnover) were significant for non-teaching hospitals. Furthermore, while both total operating revenue and expenses were decreased, net operating income was increased, due to a greater decrease in total operating expenses. This shows that the law can indeed, simultaneously, achieve both a reduction in costs as well as an improvement in the financial situation of hospitals.

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Polyunsaturated/saturated Fatty Acid Ratios and Antioxidant Supplementation under the Control of Dietary Peroxidizability Index Value: Impact on Serum Lipid Profiles in Young and Adult Rats

  • Kang, Min Jeong;Lee, Eun Kyung;Lee, Sang Sun
    • Nutritional Sciences
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    • 제8권1호
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    • pp.10-15
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    • 2005
  • An increase in serum cholesterol is directly associated with high incidences of cardiovascular diseases (CVD) and atherosclerosis. Serum lipid profiles are highly dependent on dietary fatty acids and age. The purpose of this study was to examine the age-related effects of polyunsaturated/saturated fatty acid ratios and antioxidant supplementation under the control of the dietary peroxidizability index (PI) value on serum lipid profiles in rats. While the PI level of dietary fatty acids was controlled at 81.22, the P/S ratios of fatty acids were 0.38 and 4.81 (LP and HP). The diets were supplemented with a vitamin E 1000 mg/kg diet and a selenium 2.5 mg/kg diet (LPS and HPS). Female Sprague-Dawley rats ages 3 weeks (young) and 16 weeks (adult) were fed four different experimental diets for 4 weeks. The serum triglyceride concentration of LPS was significantly higher in young rats than in adult rats. The total-cholesterol concentration of LP and HPS were higher in young rats than in adult rats. The high-density lipoprotein-cholesterol (HDL-C) concentration of LP, LPS and HP was higher in adult rats than in young rats. The low-density lipoprotein-cholesterol (LDL-C) concentration was higher in young rats than in adult rats. T-C/HDL-C and LDL-C/HDL-C ratios were much higher in young rats than in adult rats. In conclusion, P/S ratios and antioxidant supplementation did not affect T-C/HDL-C and LDL-C/HDL-C ratios as risk factors of CVD in adult rats when we controlled the PI value in the diet Probably, the invisible and confounding effects of dietary PI value implicate the beneficial roles of dietary P/S ratios and antioxidants in CVD. Accordingly, controlling the dietary PI value may be advantageous to lower the risk of CVD in adult rats.

Empirical Relations of Nutrients, N : P Ratios, and Chlorophyll in the Drinking Water Supplying Dam and Agricultural Reservoirs

  • Lee, Sang-Jae;An, Kwang-Guk
    • 생태와환경
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    • 제41권4호
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    • pp.512-518
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    • 2008
  • This study were to evaluate trophic conditions, N : P ratios, and empirical relations of chlorophyll (CHL) systematically using TN, TP, and CHL values in agricultural reservoirs and drinking water supplying dams. During the study, nutrients and CHL varied depending on seasonal conditions and types of the reservoirs, but most reservoirs were diagnozed as eutrophic to hypertrophic. Mass ratios of TN : TP averaged 93.1 (range: $0.68{\sim}1342$) and about 96.6 % of the total observations (n=516) was > 17 in the N : P ratios. This result suggests that P was a potential factor limiting algal growth in the entire reservoir. Thus, TN : TP ratios were a function of phosphorus rather than nitrogen. Regression analysis of log-transformed N : P ratios against TP in DWDRs and ARs showed that ratios were linearly declined with an increase of TP ($R^2$>0.66; p<0.001). Seasonal mean CHL was minimum ($4.3{\mu}g\;L^{-1}$, range: $0.1{\sim}39.7{\mu}g\;L^{-1}$) in premonsoon, and was similar between the monsoon and postmonsoon. In contrast, one of the tremendous features was that values of CHL was greater in the ARs than DWDRs. Thus, the spatial and temporal patterns in CHL were similar to those of TP but not TN. Empirical models of CHL-TP showed that CHL variation could explain average 15.3% and 11.3% in DWDRs and ARs, respectively. Seasonal analysis of empirical models showed that CHL-TP relations were stronger in postmonsoon than those of premonsoon and monsoon.

Influence of Initial Molar Ratios on the Performance of Low Molar Ratio Urea-Formaldehyde Resin Adhesives

  • LUBIS, Muhammad Adly Rahandi;PARK, Byung-Dae
    • Journal of the Korean Wood Science and Technology
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    • 제48권2호
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    • pp.136-153
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    • 2020
  • In this paper, the influence of initial formaldehyde/urea (F/U) molar ratios on the performance of low molar ratio (1.0) urea-formaldehyde (UF) resin adhesives has been investigated. Two initial F/U molar ratios, i.e., the first and second initial molar ratios were used for the alkaline addition reaction. Three levels of the first initial F/U molar ratios (2.0, 3.0, and 4.0) and two levels of the second initial molar ratios (2.0 and 1.7) were employed to prepare a total of six UF resins with an identical final molar ratio (1.0). The basis properties, functional groups, molecular weight, crystallinity, and thermal curing properties of the UF resins were characterized in detail. Higher levels (3.0 and 4.0) of the first initial F/U molar ratio provided the UF resins with better properties (non-volatile solids content, viscosity, gelation time, pH, and specific gravity) than those of the resins prepared with the conventional level F/U molar ratio of 2.0. Statistical analysis suggested that combining the first and second initial molar ratio of 4.0 with 1.7 would result in UF resins with greater adhesion strength and lower formaldehyde emission than those of the resins prepared with other molar ratios. The results showed that higher levels of the first initial molar ratio resulted in a more branched structure, as indicated by GPC, FTIR, DSC, XRD, and greater adhesion strength than those of the other UF resins with an identical final molar ratio of 1.0.

헤지비율의 시계열 안정성 연구 (Random Walk Test on Hedge Ratios for Stock and Futures)

  • 설병문
    • 벤처창업연구
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    • 제9권2호
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    • pp.15-21
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    • 2014
  • 주식과 선물간의 헤지비율의 시계열 안정성에 대한 연구는 아직 찾아보기 어렵다. 본 연구는 KOSPI200과 S&P500의 주식과 선물 지수를 이용하여 한국과 미국, 두 금융시장의 헤지비율에 대한 시계열 안정성을 연구한다. Coakley, Dollery, and Kellard(2008)는 1995년부터 2005년의 S&P500 현물을 대상으로 시계열 안정성을 확인하였다. 본 연구는 선행연구에서 시계열 안정성이 검증된 기간을 분석기간에 포함하여 두 시장을 분석함으로써 연구결과의 강건성을 얻고자 한다. 한국시장의 분석기간은 주식선물시장이 개설된 1996년부터 2005년이다. S&P500은 1982년부터 2004년을 분석대상으로 하고 있다. 본 연구는 BEKK and diagonal-BEKK을 사용하여 헤지비율을 구하며, 시계열 안정성 검증을 위하여 R/S와 GPH 방법을 사용한다. 분석결과는 시장효율성의 이론적 근거가 되는 랜덤워크가설을 지지하지 않는다. 이 결과는 헤지비율을 이용한 위험관리 방안에 대한 시사점을 제공한다.

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반 무한 복합체의 Rayleigh 표면파에 대한 이방성비의 영향 (Effect of Anisotropic Ratio for Rayleigh Wave of a Half-Infinite Composite Material)

  • 백운철;황재석;송용태
    • 대한기계학회논문집A
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    • 제25권3호
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    • pp.502-509
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    • 2001
  • In this paper, when stress waves are propagated along the reinforced direction of the composite, the characteristic equation of Rayleigh wave is derived. The relationships between velocities of stress waves and Rayleigh wave are studied for anisotropic ratios(E(sub)11/E(sub)12 or E(sub)22/E(sub)11). The increments of anisotropic ratios is made by using known material properties and being constant of basic properties. When the anisotropic ratios are increased, Rayleigh wave velocities to the shear wave velocities are almost equal to 1 with any anisotropic ratios. Rayleigh wave velocities to the longitudinal wave velocities and Shear wave velocities ratio to the longitudinal wave velocities are almost identical each other, they are between 0.12 and 0.21. When the anisotropic ration is very high, that is, E(sub)11/E(sub)22=46.88, Rayleigh wave velocities and the shear wave velocities are almost constant with Poissons ratio, longitudinal wave velocities are very slowly increased with the increments of Poissons ratios. When E(sub)11(elastic modulus of the reinforced direction)and ν(sub)12 are constant, Rayleigh wave velocities and the shear wave velocities are steeply decreased with the increments of anisotropic ratios and the velocities of longitudinal wave are almost constant with them. When E(sub)22(elastic modulus of the normal direction to the fiber) and ν(sub)12 are constant, Rayeigh wave velocities is slowly increased with the increments of anisotropic ratios, the shear wave velocities are almost constant with them, the longitudinal wave velocities are steeply increased with them.

Proportions of the aesthetic African-Caribbean face: idealized ratios, comparison with the golden proportion and perceptions of attractiveness

  • Mantelakis, Angelos;Iosifidis, Michalis;Al-Bitar, Zaid B.;Antoniadis, Vyron;Wertheim, David;Garagiola, Umberto;Naini, Farhad B.
    • Maxillofacial Plastic and Reconstructive Surgery
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    • 제40권
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    • pp.20.1-20.10
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    • 2018
  • Background: In the absence of clear guidelines for facial aesthetic surgery, most surgeons rely on expert intuitive judgement when planning aesthetic and reconstructive surgery. One of the most famous theories regarding "ideal" facial proportions is that of the golden proportion. However, there are conflicting opinions as to whether it can be used to assess facial attractiveness. The aim of this investigation was to assess facial ratios of professional black models and to compare the ratios with the golden proportion. Methods: Forty photographs of male and female professional black models were collected. Observers were asked to assign a score from 1 to 10 (1 = not very attractive, 10 = very attractive). A total of 287 responses were analysed for grading behaviour according to various demographic factors by two groups of observers. The best graded photographs were compared with the least well-graded photographs to identify any differences in their facial ratios. The models' facial ratios were calculated and compared with the golden proportion. Results: Differences in grading behaviour were observed amongst the two assessment groups. Only one out of the 12 facial ratios was not significantly different from the golden proportion. Conclusions: Only one facial ratio was observed to be similar to the golden proportion in professional model facial photographs. No correlation was found between facial ratios in professional black models with the golden proportion. It is proposed that an individualistic treatment for each ratio is a rather better method to guide future practice.

중소기업의 연구개발집중도와 특허가 주가수익률에 미치는 영향 연구 (Effect of Small and Medium Businesses' R&D Intensity and Patents on Their P/E Ratios)

  • 박정희;여인국;문종범
    • 기술혁신학회지
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    • 제14권3호
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    • pp.466-487
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    • 2011
  • 본 연구에서는 중소기업의 연구개발 집중도 및 특허가 주가수익률에 미치는 영향에 대해 분석하였다. 코스닥 상장기업 중 제조업을 대상으로 최근 10년('00~'09)간의 표본을 이용하여 상관관계 분석 및 희귀분석한 결과는 다음과 같이 요약할 수 있다. 첫째, 연구개발 집중도와 주가수익률과는 음(-)의 관계가 존재함을 확인하였으나 국내특허출원건수 및 국내특허등록건수와는 유의한 관계를 발견하지 못했다. 둘째, 연구개발 집중도가 주기수익률에 미치는 영향에 관한 분석결과, 연구개발 집중도는 주가수익률에 1% 수준에서 음(-)의 관계가 존재하는 것으로 나타났다. 셋째, 국내특허출원건수 및 국내특허등록건수가 주가수익률에 미치는 영향에 관한 분석결과, 국내특허출원건수 및 국내특허등록건수는 주가수익률과의 관계에서 유의한 관계를 발견하지 못했다. 넷째, 고기술 산업은 연구개발 집중도가 주가수익률에 1% 수준에서 음(-)의 관계가 존재하는 것으로 나타났으며, 국내특허출원건수와는 1% 수준에서 정(+)의 관계가 존재하는 것으로 나타났다. 중고기술 산업 및 중저기술 산업에서는 연구개발 집중도가 주가수익률에 1% 수준에서 음(-)의 관계가 존재하는 것으로 나타났으나, 국내특허출원건수 및 국내특허등록건수와의 관계에서는 유의한 관계를 발견하지 못했다. 이러한 연구결과는 연구개발투자 및 특허가 기업성과로 이어지기 위해서는 기업별로 기술수준을 고려한 기술혁신 전략이 필요함을 시사한다.

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물-결합재 비와 잔골재-결합재 비에 따른 알칼리 활성화 슬래그 모르타르의 기초특성 (The Fundamental Properties of Alkali-Activated Slag Cement (AASC) Mortar with Different Water-Binder Ratios and Fine Aggregate-Binder Ratios)

  • 김태완;함형길;이성행;엄장섭
    • 한국구조물진단유지관리공학회 논문집
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    • 제17권5호
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    • pp.77-86
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    • 2013
  • 본 연구는 물-결합재 비 (W/B)와 잔골재-결합재 비 (F/B)에 따른 알칼리 활성화 슬래그 시멘트 (AASC)의 기초 특성에 관한 연구이다. W/B 비는 0.35, 0.40, 0.45, 그리고 0.50를 선정하였다. 그리고 F/B 비는 1.00에서 3.00까지 0.25 크기로 고려하였다. 알칼리 활성화제는 2M과 4M의 NaOH를 사용하였다. 실험은 플로우, 흡수율, 압축강도, 초음파 속도 그리고 건조수축을 측정하여 비교하였다. 플로우, 압축강도, 흡수율, 초음파 속도 그리고 건조수축 모두 W/B 비가 증가하면 감소하였다. 압축강도는 동일 W/B 비에서 F/B 비가 증가할수록 감소하였다. 또한 특정 F/B 비에서 강도가 증가하는 것을 볼 수 있었다. 그리고 S2 (river sand 2)는 S1 (river sand 1)보다 낮은 물리적 특성을 나타냈는데, 이는 조립률 때문으로 판단된다. 본 실험의 결과 AASC의 공학적 특성은 W/B 비와 F/B 비가 영향을 주는 것으로 판단된다. 최적의 F/B 비는 각 W/B 비에 대해 1.75~2.50 인 것으로 생각된다. 또한 W/(B+F) 비가 0.13과 0.14 사이일 때 AASC 모르타르의 배합설계가 효과적일 것으로 판단된다.

기초의 근입깊이가 보상기초의 거동에 미치는 영향 (Effect of Embedment Depth of Footing on Behavior of Compensated Foundation)

  • 이승현;한진태
    • 한국산학기술학회논문지
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    • 제16권2호
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    • pp.1477-1482
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    • 2015
  • 기초의 근입비가 보상기초의 극한지지력과 침하량에 미치는 영향을 살펴보고자 수치해석을 수행하였다. 수치해석에 의한 극한지지력비는 이론식에 의한 극한지지력비보다 컸으며 전체적으로 극한지지력비가 근입비에 비례하는 결과를 보였으나 정사각형기초에 대한 수치해석결과만 극한지지력비가 근입비에 따라 급격하게 증가하는 양상을 보였다. 모래지반에 놓인 띠기초의 경우 근입비에 따른 극한지지력비는 수치해석과 Meyerhof 방법에 의한 경우가 비슷하였으며 대체로 근입비의 제곱에 가까운 값을 나타내었으며 점토지반에 놓인 띠기초의 경우 이론식에 의할 경우 극한지지력비는 근입비의 영향을 크게 받지 않았고 수치해석결과에 따르면 근입비를 약간 상회하는 값들을 보였다. 수치해석결과에 따르면 근입비에 따른 정사각형기초의 극한지지력비가 띠기초의 그것에 비하여 크게 계산되었다. 수치해석결과를 통해 볼 때 전체적으로 근입비가 1인 경우 침하량비는 0.4 정도의 값을 보이다가 근입비가 커짐에 따라 침하량비가 감소하는 양상을 보였으며 느슨한 모래의 경우 상대적으로 침하량비가 가장 작았다.