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Characteristics of financial ratios and profitability correlation of hospitals by disclosure of accounting information of medical institutions - Focused on the characteristics of financial ratio by disclosure of accounting information - (의료기관 회계정보공시에 의한 병원의 재무비율 특성과 수익성 관계)

  • Shim, Yong-Woo;Lee, Sang-Goo
    • Management & Information Systems Review
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    • v.38 no.4
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    • pp.25-39
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    • 2019
  • The purpose of this study is to analyze the management performance of hospitals by analyzing the ratio of stability, profitability ratio, and growth rate through the financial ratios of medical institutions using accounting information disclosure data of medical institutions, financial status table and profit and loss statement. The main goal is to analyze and analyze financial statements of medical institutions' accounting information in 2016 and 2017, analyze the difference and analyze the general characteristics and financial ratios by type, type and size of medical institutions, The financial characteristics of medical institutions were identified. The ratio of stability, profitability, and growth rate through financial ratios were compared and analyzed. In addition, we analyzed the correlation between the medical profit margin, the total asset profit margin, the medical profit margin rate, and the net profit margin of the medical institutions through the financial ratios of accounting information disclosure data of medical institutions. The main results are as follows: First, the size of the hospital and the size of the debt through the change of assets, liabilities and capital of the financial statement are increasing, the size of own capital is relatively decreased, and the management performance is getting worse It is showing. Second, the increase in average medical revenues in the income statement is small, and the average increase in net profit is small. Thus, medical institutions were able to confirm the difficulty in creating profits through medical activities. In addition, there was a large difference in the debt ratio, the stability ratio, and the profitability ratio of the general hospitals and the general hospitals according to the types of medical institutions, and the difference in the average financial ratios of national and public hospitals, school corporation hospitals, I could confirm. The correlation between independent variables in the correlation was -0.904 between the capital ratio and the total assets turnover ratio, -0.800 between the labor cost ratio and the hospital income ratio, and -0.631 between the labor cost ratio and the foreign profit ratio. In order to improve the management deterioration of hospitals by using accounting information disclosure data of medical institutions, it is necessary to have a large effect on the net profit margin of the medical care and the net profit margin of the total assets.

Semi-Quantitative Scoring of Late Gadolinium Enhancement of the Left Ventricle in Patients with Ischemic Cardiomyopathy: Improving Interobserver Reliability and Agreement Using Consensus Guidance from the Asian Society of Cardiovascular Imaging-Practical Tutorial (ASCI-PT) 2020

  • Cherry Kim;Chul Hwan Park;Do Yeon Kim;Jaehyung Cha;Bae Young Lee;Chan Ho Park;Eun-Ju Kang;Hyun Jung Koo;Kakuya Kitagawa;Min Jae Cha;Rungroj Krittayaphong;Sang Il Choi;Sanjaya Viswamitra;Sung Min Ko;Sung Mok Kim;Sung Ho Hwang;Nguyen Ngoc Trang;Whal Lee;Young Jin Kim;Jongmin Lee;Dong Hyun Yang
    • Korean Journal of Radiology
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    • v.23 no.3
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    • pp.298-307
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    • 2022
  • Objective: This study aimed to evaluate the effect of implementing the consensus statement from the Asian Society of Cardiovascular Imaging-Practical Tutorial 2020 (ASCI-PT 2020) on the reliability of cardiac MR with late gadolinium enhancement (CMR-LGE) myocardial viability scoring between observers in the context of ischemic cardiomyopathy. Materials and Methods: A total of 17 cardiovascular imaging experts from five different countries evaluated CMR obtained in 26 patients (male:female, 23:3; median age [interquartile range], 55.5 years [50-61.8]) with ischemic cardiomyopathy. For LGE scoring, based on the 17 segments, the extent of LGE in each segment was graded using a five-point scoring system ranging from 0 to 4 before and after exposure according to the consensus statement. All scoring was performed via web-based review. Scores for slices, vascular territories, and total scores were obtained as the sum of the relevant segmental scores. Interobserver reliability for segment scores was assessed using Fleiss' kappa, while the intraclass correlation coefficient (ICC) was used for slice score, vascular territory score, and total score. Inter-observer agreement was assessed using the limits of agreement from the mean (LoA). Results: Interobserver reliability (Fleiss' kappa) in each segment ranged 0.242-0.662 before the consensus and increased to 0.301-0.774 after the consensus. The interobserver reliability (ICC) for each slice, each vascular territory, and total score increased after the consensus (slice, 0.728-0.805 and 0.849-0.884; vascular territory, 0.756-0.902 and 0.852-0.941; total score, 0.847 and 0.913, before and after implementing the consensus statement, respectively. Interobserver agreement in scoring also improved with the implementation of the consensus for all slices, vascular territories, and total score. The LoA for the total score narrowed from ± 10.36 points to ± 7.12 points. Conclusion: The interobserver reliability and agreement for CMR-LGE scoring for ischemic cardiomyopathy improved when following guidance from the ASCI-PT 2020 consensus statement.

Form Follows Intent: Configuration of a Dragon Spirit into a Three-dimensional Dress Form

  • Cho Kyeong-Sook
    • The International Journal of Costume Culture
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    • v.8 no.2
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    • pp.105-110
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    • 2005
  • This paper documents a dress design process to demonstrate the theory that form follows intent. It includes a statement of the design context as a venue where the conceptual intent originated. The dragon icon became the subject, form, and content of the design project. The author's designerly endeavor is discussed with focus on reconfiguration of formal characteristics shown in the visual reference of the eastern dragon symbol into a dress design with the consideration of utilitarian, expressive, and symbolic issues. Throughout the process, the author was an active agent who created formal characteristics, manifested a thought into an object, and imbued a meaning to the dress, demonstrating the notion that form follows intent.

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A Research Direction of Structural Fire Resistance Design of Steel Structures for Recommendation of PBD in Korea (국내 PBD 기반 설계를 위한 강구조 구조내화설계 구축방향에 관한 연구(I))

  • Kwon, Young-Jin;Lee, Jae-Young
    • Proceedings of the Korea Institute of Fire Science and Engineering Conference
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    • 2008.11a
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    • pp.229-234
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    • 2008
  • Performance based fire engineering design is being adopted around the world as a rationed means of providing efficient and effective fire safety in Building. This development is being supported by the adoption of performance based codes which specify the objective and minimum performance requirements for fire safety traditional design for fire safety which is still practiced in many countries, relies on "prescriptive" codes which specify how a building is to be built, which no statement of objective and little or no opportunity to offer more rational alterative design. It is the aim of this study to investigate and analyze the research direction of structural fire resistance design of steel structures for recommendation of PBD in Korea.

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A Study on National Defense Enterprise Architecture Framework (국방 전군적 아키텍처 프레임워크에 관한 연구)

  • 이태공;김진우
    • Journal of the military operations research society of Korea
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    • v.29 no.2
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    • pp.45-60
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    • 2003
  • As we live in real If era, If become a mandatory component for nations and organizations to survive in severe competition. If is also thought of as strategic asset for effective business operations, yet there is no proved statement on the interoperability and system integration which causes serious problem in terms of requirement engineering among current systems. The National Defense Enterprise Architecture Framework is a strategic information asset base, which define the military operation activities for the mission, the information necessary for military operations, the technologies necessary for implementing new technology in response to changing operational needs. It is an integrated model or representation. Information Systems will be evolved by the National Defense Enterprise Architecture framework. The purpose of this framework is to present overall picture of national defense information system domain so that information systems are interoperated, integrated and information sharing is increased among affiliated organization of Defense Military.

Criminal Psychological Analysis of Serial Killer Focused Study on On Bo Hyun's Women Kidnapping and Murder Case (연쇄 살인범에 대한 범죄심리학적 분석 -온보현 부녀자 납치${\cdot}$살인 사건을 중심으로-)

  • Oh, Yoon-Sung
    • Korean Security Journal
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    • no.6
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    • pp.215-233
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    • 2003
  • The Serial murder is a serious social phenomenon that gives a shock to community and society, because of it's habituate and scheme. We could identify a happening of serial killing crime at Western society, especially in U. S, but hardly to find many cases in Korea except some of cases. We can easily prospect the happening of serial killing crime at Korea in the future, at least it exists that home and social disorganization cause by divorcing and hasty economic development. There will be a reserve criminal who have distorted personality effected by undesirable surrounding, therefore he may become a serial murder. This study examines criminal psychological analysis of On Bo Hwan's serial murder case in 1994 at Korea, according to criminal records and press report and his statement and confession. This paper also show his domestic background and growing atmosphere and human relation between his parents.

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Application of GIS for Assessing Assets of Local Government (지자체 자산평가를 위한 GIS의 적용)

  • Kim, Dong-Kyoo;Cho, Eun-Rae;Sohn, Duk-Jae;Yoo, Hwan-Hee
    • Proceedings of the Korean Society of Surveying, Geodesy, Photogrammetry, and Cartography Conference
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    • 2007.04a
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    • pp.329-332
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    • 2007
  • Since enforcement of double entry book-keeping accounting system on 1 January 2007, local government should draw out financial statement for assets and liabilities possessed after due diligence. But, some social infrastructure including underground facilities are difficult to implement entire inspection actually. In this study, we proposed effective approach for assessing assets of local government's social infrastructure such as road, water and sewage, subsidiary facilities etc. using GIS built on local government by NGIS project. Through this, local government ensures correctness and effectiveness of asset inspection as a result of successive establishment of double entry book-keeping accounting system.

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Young Adults′Perceptions of Meanings and Motivations of Parenthood (부모됨의 의미와 동기에 대한 청년의 인식)

  • 유계숙;정현숙
    • Journal of Families and Better Life
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    • v.20 no.3
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    • pp.39-47
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    • 2002
  • This study analyses young adults'perceptions of the meanings and motivations of parenthood. It also verifies the relationship between the meanings and motivations of parenthood by young adults. The sample population included 311 university students. Our findings show that young adults perceived parenthood variously as a personal lifestyle, and as an statement of social maturation and sound mind and of marital satisfaction. There were no differences by gender in their perceptions on the meaning of parenthood. As for the motivation to become parents, strengthening biological family ties, traditional norms, emotional and altruistic reasons, deepening marital bonds, and perpetuating one's self through the passing on of genes. Among these, altruistic-emotional motivation and marital cohesion were stronger than other motivations. Finally, we provide recommendations for future research.

Performance comparison of passive control schemes for the numerically improved ASCE cable-stayed bridge model

  • Domaneschi, Marco;Martinelli, Luca
    • Earthquakes and Structures
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    • v.3 no.2
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    • pp.181-201
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    • 2012
  • The benchmark on the ASCE cable-stayed bridge has gathered since its proposal the interest of many specialists in the field of the structural control and the dynamic response of long span bridges. Starting from the original benchmark statement in the MATLAB framework, a refined version of the bridge model is developed in the ANSYS commercial finite element environment. A passive structural control system is studied through non linear numerical analyses carried out in time domain for several seismic realizations in a multiple support framework. An innovative electro-inductive device is considered. Its positive performance is compared with an alternative version considering traditional metallic dampers.

Realization of Flight Modes for Light General Aviation Flight Director using Stateflow (Stateflow를 이용한 소형제트기 Flight Director의 비행모드 구현)

  • Lee, Jangho;Kim, Sungpil;Sung, Kijeong;Kim, Eungtai
    • Journal of Aerospace System Engineering
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    • v.1 no.2
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    • pp.6-12
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    • 2007
  • Flight modes of automatic flight control system for light general aviation flight deck. Garmin G1000, were realized using Stateflow. In developing aircraft, it is difficult to verify the operational flight program in particular branch statement because developer can not see any visual logical steam. So, Stateflow has been used to visualize logical stream, transition from one flight mode to another flight mode. The performance was approved by applying flight mode transition conditions of G1000 to proposed transition system that is composed of states, switches, events, data and transition conditions. DURMI-II was used as 6-DOF simulation model.

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