• Title/Summary/Keyword: Balance Sheet

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The Payment Balance for the Theoretical and Methodical Aspects of Creation and the Analysis on Materials of Russia and Great Britain

  • Vyborova, Elena Nikolaevna
    • East Asian Journal of Business Economics (EAJBE)
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    • v.6 no.2
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    • pp.28-48
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    • 2018
  • Purpose - This study is to analyze the assessment of forming of a payment balance of the country and its condition. Data array were used the data on the Russian Federation from the 1995-2016, across Great Britain - since the 2004- 2014 and in the retrospective aspect since the 1946. Research design, data, and methodology - The payment balance is a ratio of payment amounts made this country abroad and the receipts received by it from abroad for a certain period; it is the systematic list of all economic transactions performed for a certain period of time between the residents of one country and the nonresidents. The scale of research on Russia: to be analyzed the amount of data from the 1995 by 2016. On Great Britain - the 2004-2014, on South Korea - the 2017. Results - Hypothesis 1. The detailed and simple systematization of balance sheet items increases the efficiency of analytical procedures and the mechanism of public administration. Hypothesis 2. The main of balance sheet items are deficit of Russian Federation scarce which, are generally counterbalanced with gold and foreign exchange reserves. Conclusions - Considering the items of balance of payments of the studied countries in the context with other countries, it can be noted that the dynamics of the main items are closely linked with the main macroeconomic indicators and reflects the main tendency of the state development. The main items of balance sheet of South Korea's are intensive. The relatively stable dynamics in the macroeconomic indicators is observed in Japan and China

Knowledge Asset Evaluation (지식자산 측정)

  • 윤준수
    • Proceedings of the Korea Database Society Conference
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    • 1999.06a
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    • pp.21-32
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    • 1999
  • ㆍ지식자산 측정의 중요성 및 필요성 ㆍ 지식 자산 측정을 위한 다양한 시도 ㆍSkandia Navigator ㆍBalanced Score Card : BSC ㆍSveiby's Invisible Balance Sheet .KM21's Invisible Balance Sheet(중략)

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Analysis of The Management of Three Tertiary General Hospital(2011 to 2013)

  • Park, Hyun-Suk
    • Journal of Korean Clinical Health Science
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    • v.4 no.2
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    • pp.582-592
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    • 2016
  • Purpose. For more effective hospital management, it analyzes the trend through general characteristics, balance sheet, income statement, and financial ratio analysis, grasps the causes of the problems, and analyzes management of the hospital in order to use the result as baseline data for development of the hospital in the future. Methods. The collected data of 3 years from 2011 to 2013 about 3 tertiary hospitals in metropolitan cities from Alio (provider of public institution information; www.alio.go.kr), Health Insurance Review & Assessment Service (www.hira.or.kr), and the website of the Ministry of Health and Welfare (www.mw.go.kr) were analyzed and general characteristics, balance sheet, income statement, and financial ratio, analysis are used as data. Results & Conclusions. From the result of data analysis from 2011 to 2013, general characteristics, balance sheet, income statement, financial ratio analysis, and pie charts could lead to conclusions as follows. In the result of comprehensive analysis, the 3 tertiary hospitals showed increase of fixed expense due to extension of the buildings and so did the scale of fund and asset. Although medical revenue increased, the margin of increase for medical expense was greater than that of medical revenue, which consequently led to loss. In prediction for the 3 tertiary hospitals based on characteristics so far, it is expected to see improved revenue structure after building extension is completed, but it is necessary to exert management effort to maintain its optimal level by enhancement in stability of management and inventory turnover through management of inventories.

Sectional analysis of stamping processes using Equilibrium approach (평형해법에 의한 스탬핑 공정의 단면 해석)

  • Yoon, J.W.;Yoo, D.J.;Song, I.S.;Yang, D.Y.;Lee, J.H.
    • Journal of the Korean Society for Precision Engineering
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    • v.11 no.4
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    • pp.58-68
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    • 1994
  • An equilibrium approach is suggested as an effective tool for the analysis of sheet metal forming processes on the basis of force balance together with geometric relations and plasticity theroy. In computing a force balance equation, it is required to define a geometric curve approximating the shape of the sheet metal at any step of deformation from the geometric interaction between the die and the deforming sheet. Then the geometic informations for contacting and non-contacting sections of the sheet metal such as the number and length of both non-contact region, contact angle, and die radius of contact section are known from the geometric forming curve and utilized for optimization by force balance equation. In computation, the sheet material is assumed to be of normal amisotropy and rigid-phastic workhardening. It has been shown that there are good agreements between the equilibrium approach and FEM computation for the benchmark test example and auto-body panels whose sections can be assumed in plane-strain state. The proposed equilibrium approach can thus be used as a robust computational method in estimating the forming defects and forming severity rather quickly in the die design stage.

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An Analysis of the Management of a Tertiary General Hospital (2011 to 2013)

  • Park, Hyun-Suk
    • Journal of Korean Clinical Health Science
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    • v.3 no.1
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    • pp.276-289
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    • 2015
  • Purpose. To efficiently manage hospitals, this study aims to analyze the general characteristics, common-type balance sheet, common-type profit and loss statement and financial ratio of a tertiary general hospital and use the results as basic data for future hospital development by comprehending causes for problems and analyzing hospital management. Methods. By using information about a tertiary general hospital, located in A Metropolitan City, provided through Alio (www.alio.go.kr), a public organization information provider, Health Insurance Review & Assessment Service, and Ministry of Health and Welfare, this study used data during 3 years(2011 to 2013) by analyzing the general characteristics, common-type balance sheet, common-type profit and loss statement, industrial mean ratio and financial ratio of hospitals. Results. This study came to the following conclusions through the general characteristics, common-type balance sheet, common-type profit and loss statement, industrial mean ratio, financial ratio, circular chart and ROI by analyzing the data from 2011 to 2013. Conclusions. Overall, A Tertiary General Hospital showed an increase in fixed cost due to the construction of J Hospital and even in the size of capital and assets. It also showed an increase in medical profit, but the increase of its medical cost was higher, resulting in a financial loss. Especially, this hospital showed a slight decrease in net profit, featuring a reduction in inventory turnover. When the management of A Tertiary General Hospital was predicted based on such features, this hospital is expected to improve its profit structure through the opening of J Hospital, and it is necessary for this hospital to increase and sustain the turnover rate of inventories accumulated by managing them better.

Numerical Analysis on the High Speed Precision Press for Ultra-thin Sheet Metal Forming (초박판 성형용 고속 정밀프레스에 대한 해석적 연구)

  • Kang, J.J.;Kim, J.E.;Hong, S.K.;Kim, J.D.;Heo, Y.M.;Cho, C.
    • Transactions of Materials Processing
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    • v.17 no.8
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    • pp.643-648
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    • 2008
  • Ultra-thin sheet metal forming techniques are required in precision forming of miniaturized and integrated products. In order to manufacture a good quality and low cost ultra-thin sheet metal products, a highly precise high-speed press is needed. The precision of a press is related with its vibration characteristics during pressing operation. This study evaluated the vibration characteristics of a proposed press design using computer simulation. The analysis compares the static deformation characteristics of the slide and the slide motion for the metal forming of an ultra-thin sheet of thickness less than 0.1mm. Further, in order to minimize the vibrations during high speed pressing operation, revolution balances of the eccentric shaft and the balance weight device is also considered. Finally, modal analysis is used to characterize the natural frequency of vibration of the press.

One-dimensional modeling of flat sheet casting or rectangular Fiber spinning process and the effect of normal stresses

  • Kwon, Youngdon
    • Korea-Australia Rheology Journal
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    • v.11 no.3
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    • pp.225-232
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    • 1999
  • This study presents 1-dimensional simple model for sheet casting or rectangular fiber spinning process. In order to achieve this goal, we introduce the concept of force flux balance at the die exit, which assigns for the extensional flow outside the die the initial condition containing the information of shear flow history inside the die. With the Leonov constitutive equation that predicts non-vanishing second normal stress difference in shear flow, we are able to describe the anisotropic swelling behavior of the extrudate at least qualitatively. In other words, the negative value of the second normal stress difference causes thickness swelling much higher than width of extrudate. This result implies the importance of choosing the rheological model in the analysis of polymer processing operations, since the constitutive equation with the vanishing second normal stress difference is shown to exhibit the characteristic of isotropic swelling, that is, the thickness swell ratio always equal to the ratio in width direction.

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Simplified modeling of slide-fed curtain coating flow

  • Jung Hyun Wook;Lee Joo Sung;Hyun Jae Chun;Kim See Jo;Scriven L. E.
    • Korea-Australia Rheology Journal
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    • v.16 no.4
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    • pp.227-233
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    • 2004
  • Simplified model of slide-fed curtain coating flow has been developed and tested in this study. It rests on the sheet profile equations for curtain thickness in curtain flow and its trajectory derived by the integral momentum balance approach of Higgins and Scriven (1979) and Kistler (1983). It also draws on the film profile equation of film thickness variation in flow down a slide. The equations have been solved in finite difference approximation by Newton iteration with continuation. The results show that how inertia (Rey­nolds number), surface tension (capillary number), inclination angle of the slide, and air pressure difference across the curtain affect sheet trajectory and thickness profile. It has been revealed that approximate models can be useful to easily analyze coating flow dynamics without complex computations, giving qualitative agreement with full theory and with experiment.

Reflectivity of Sn Solder for LED Lead Frame

  • Xu, Zengfeng;Gi, Se-Ho;Park, Sang-Yun;Kim, Won-Jung;Jeong, Jae-Pil
    • Proceedings of the Korean Institute of Surface Engineering Conference
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    • 2011.05a
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    • pp.184-185
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    • 2011
  • In this study, in order to obtain a high reflectivity for the LED lead frame, tin dip coating and tin plating were conducted respectively, and wettability of LED lead frame with tin solder also was tested by wetting balance tester. A Cu sheet was plated in Cu brighten electroplating bath and followed by immersion in a Sn electro-less plating bath [1]. On the other hand, in the dip coating process, a Cu sheet was dipped into molten tin. In the progress of wetting test, besides wetting balance curve, the maximum measured force($F_m$), the maximum withdrawal force($F_w$) and zero-cross time($t_0$) were obtained in various temperatures. With the maximum withdrawal force, the surface tension was calculated at different temperatures. The Cu sheet plated with bright Cu and Sn show a silver bright property while that of Cu dipped with Sn possessed a high reflectance density of 1.34GAM at $270^{\circ}C$.

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The Sectional Analysis of Trunk-lid using the Equilibrium Approach and Three-Dimensional Shape Composition (평형해법을 이용한 트렁크 리드의 단면해석과 3차원 형상합성)

  • 정동원
    • Journal of Ocean Engineering and Technology
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    • v.15 no.2
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    • pp.66-71
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    • 2001
  • A sectional analysis of trunk-lid carried out by using the equilibrium approach based on the force balance together with geometric relations and plasticity theory. In computing a force balance equation, it is required to define a geometric curve approximating the shape of sheet metal at any step of deformation from the interaction between the die and the deformed sheet. The trunk-lid panel material is assumed to possess normal anisotropy and to obey Hill's new yield criterion. Deformation of each section of trunk-lid panel is simulated and composed to get the three-dimensional shape by using CAD technique. It was shown that the three-dimensional shape composition of the two-dimensional analysis.

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