• Journal of Korean Institute of Industrial Engineers
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• v.25 no.4
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• pp.476-489
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• 1999

This paper is concerned with the deployment of core technologies for automotive steel sheets, based on the structural change of global market. The main tasks of automotive industry are to ensure the energy consumption, environmental regulations, and driving safety. With social and legal requirements, this study analyzes the market creation processes with technological innovations for hot rolled, cold rolled and galvanized steel sheets during the 20th century. It has been proven that the leading country in the steel industry was also that in the automotive. The purchaser-supplier relations of sheet materials are then patternized in the regional markets of the United States and Japan, who share nearly 50% of market in the world. According to the paradigm shift of globalization, the balance of power in Porter's 5 forces has been moved to the buyers', and both industries pursue Win-Win strategies such as the PNGV(Partnership for a New Generation of Vehicles ) and design-in system with the competition.

• The Korean Journal of Health Service Management
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• v.14 no.2
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• pp.15-27
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• 2020

Objectives: The purpose of this study is to compare analysis of financial performance in university hospitals. Methods: Data from 2005 to 2017 were collected from income statement, balance sheet, and annual reports in 23 university hospitals. The dependent variables are used financial performance, namely, medical profit to total assets, medical profit to medical revenue, and net profit to medical revenue. The independent variables are establishment type, hospital province, bed, open liquidity, stability, and activity. Results: From 2005 to 2007, university hospitals steadily increased medical revenues, nonmedical revenues, medical profit, net profit, and reserve fund for essential business by investing fixed assets using financial leverage. From 2015 to 2017, the debt ratio was minimized based on existing management performance. Results showed that university hospitals maintained high profitability by actively investing in medical equipment, medical environment, and facilities using reserve fund for essential business. Conclusions: Results suggest that this will be the basic data for efficient management of university hospitals.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.18 no.33
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• pp.173-183
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• 1995

The Objective of the study was to determine the usefulness of human resource accounting(HRA) information in assisting financial analysis in their investment decisions. The objective achieved by an investigation through which the reporting of HRA, combined with demographic factors that are independent or interactive, affects the decisions of financial analysts regarding the estimation of the market price of a hypothetical company's common stocks. Two kinds of research were conducted to increase the reliability of the study at the same time. Two or three sets of financial statement were prepared. Each consists of balance sheet and income statement. The actual financial statement was modified to exclude personal bias and opinion.

• Journal of Sericultural and Entomological Science
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• v.22 no.1
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• pp.63-68
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• 1980

The purpose of this analysis is to collect the information on managerial aspects for improving the profitability of silk reeling industry in Korea. Various finacial statistics including balance sheet, profit and loss statement and manufacturing cost statement were analyzed by use of 21 randomly selected enterprise data prepared report by Korea sericultural association during 1972∼1974. The results are as follows. 1. The ratio of profit to sales is the most important factor affecting the profitability of silk reeling industry. 2. This ratio is controlled by the general management and selling cost. 3. The ratio of manufacturing expenses shows a high correlation to the production cost of raw silk.

• Korea Journal of Hospital Management
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• v.25 no.4
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• pp.48-59
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• 2020

Purposes: The purposes of this study is analysis of business performance in national university hospitals in Korea. Methodology: Data from 2010 to 2019 were collected from balance sheet, income statement, and annual reports in 11 national university hospitals. The dependant variables are business performance which are operating margin to total assets, operating margin to gross revenue, and net income to gross revenue. The independent variables are the number of bed, hospital location, opening, liquidity, stability, and activity. Findings: In recent years, activity has been shown to have a lot of influence on management performance. National university hospitals increase profitability by using resources as efficiently as possible. The short-term debt and fixed assets have been increased rapidly in recent years. It was found that management performance has been increased through active investment using financial leverage. Practical Implications: Based on these results, this study will be the basic data for efficient management of national university hospitals.

• Korea Journal of Hospital Management
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• v.11 no.3
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• pp.1-18
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• 2006

The purpose of this study is to analyze the relationship between intangible asset items and company value by empirical research in the medical industry, which may enhance usefulness of the results of other empirical research on intangible asset and company value. In order to attain the purpose of this study, the stock price is taken as the independent variable and all of intangible asset items reported to a balance sheet except the development expenditures and other development expenditures, and advertisement expenses, ordinary research & development expenditures reported on the income statement are taken as the dependent variables. In the following, I carried out four meaningful results from the analysis. First, research hypothesis 1; Book value of intangible asset reported in balance sheet bears positive relationship with company value shows that development expenditures 1 variable gives positive association in a significant level while a group of \10,000-above-company shows no relationship with company value, the other group of below-\10,000-company supports a consistently significant association. All this considering, we have to keep in mind that lack of prudence may leads to wrong results when we try to analyze. Second, research hypothesis 2; Intangible asset and other intangible asset expenditures reported on the income statement gives positive effect on company value shows that R&D accounts variables give insignificance in a statistical level to all company, including entire group, \10,000-above and below consistently. These results testify that current accounting system is valid. Third, in the case of other intangible asset, it requires further examination of current KAS because statistical results show negatively significant value or insignificant value in a statistical level. That means the more intangible assets, the less company value or nothing. Last, in the case of advertisement expenditure variables of above-\10,000 and entire company shows insignificances in a statistical level consistently while below-\10,000-company shows significant result coherently. We should regard accounting information on the advertisement expenditures of \10,000-below-company with caution. The results of this study provide controversial points whether intangible asset items reported on B/S, excluding development expenditures, should be regarded as asset. To facilitate the utility of accounting information on intangible asset, it seems necessary to regard advertisement expenditures reported on I/S as asset accounts. There are further arguments on the way of dealing with intangible asset under KAS that might be considered.

• Journal of Nutrition and Health
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• v.34 no.7
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• pp.809-820
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• 2001

The purpose of the study was to find out the rich sources of vitamin B-complexes in Korea. Thirty kinds of vitamin B-complex (thiamin, riboflavin, and niacin) rich foods were selected based on vitamin content in 100g edible portion, single serving size, 100kcal energy content, and 1999 national annual food supply data. The results were summarized as follows: \circled1 Most of the thiamin rich foods selected were fishes: half of the foods selected was fishes when based on the contents in single serving size. On the other hand, about half of the foods selected were vegetables when based on the thiamin contents in 100kcal energy content. A relatively large number of food groups were included such as fishes, vegetables, beans, grains, meats, etc. when based on the contents in 100g edible portion, and national food supply data. \circled2 Most of the riboflavin rich foods selected were fishes and shellfishes, and vegetables: half of the foods selected were fishes and shellfishes when based on the content in 100g edible portion; two-thirds of the foods selected were vegetables when based on the content in single serving size; half of the foods selected were vegetables when based on the content in 100kcal. \circled3 The most important niacin sources are fishes: Most than 60% of the foods selected were fishes when based o the 100g edible portion, single serving size, and 100kcal energy content. Laver is very important source of all 3 vitamin B-complexes in Korea when based on the content in 100g edible portion, 100kcal energy content, and national annual food supply but not in single serving size. On the other hand, rice is rice is sources of all 3 vitamin B-complexes when based on the national annual food supply, but not in single serving size. On the other hand, rice sources of all 3 vitamin B-complexes when based on the national annual food supply, but is not included in 30 rich foods selected based on the content in 100g edible portion, single serving size, and 100kcal energy content. Mushrooms are also very important food sources of thiamin, riboflavin, and niacin when based on the vitamin content in 100g edible portion, single serving size, and 100kcal energy content but not included in 10 rich food selected based on the national food supply data.

• Journal of Food Hygiene and Safety
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• v.15 no.2
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• pp.68-78
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• 2000

In Korea, food balance sheet and national nutrition survey have been conducted in parallel by Central Government for several decades. However, the gap between the two statistics became larger to reach an intolerable level in recent years, likely due to the limitation of dietary survey method in spite of the drastic change in dietary habits after industrialization and urbanization during last three decades. The currently available data from national nutrition survey was optimized by taking in to account of the food balance sheet. Adjusted consumption data for individual food items during the period of 1991-95 were given in tabular forms for groups of cereals potatoes sugars & sweets, legumes, nuts & seeds, fruits, vegetables, meats, eggs, dairy products oils & fats and fishery foods. Conversion factors of processed foods including wheat products, soybean products, Kimchi and dairy products into their raw materials were tentatively proposed. Great differences between supply data and intake data of food commodities were pointed out to be likely due to the seasonal variation and ignorance of processed foods and dining-out in the national nutrition survey. It is recommended to utilize these optimized food intake data as the nationally-representative one until new data from the national health and nutrition survey undertaken after modified procedures since 1998 are obtained and verified in future.

• Land and Housing Review
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• v.4 no.1
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• pp.107-117
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• 2013

This study aimed to assess the rental housing ABS in Korea, and to suggest ways of improving the structure of existing rental housing ABS. Thus, the three major assessment for existing public rental housing ABS case can be summarized as follows : First, when viewed in terms of the accounting treatment, rental housing ABS which use the future receivables as underlying asset, can not enjoy off-balance-sheet effect. Second, when viewed from the point of financing costs, the rental housing ABS interest rate being higher than unsecure bond is very unreasonable nevertheless the ABS being off-balanced. Third, when viewed from the liquidity effect, the originator (LH) use the ABS as a means of diversifying funding in a serious liquidity crisis situation. The Improvement of rental housing ABS based on the evaluation results can be summarized into two broad. First, it is a plan to handle the off-balance-sheet effect in a way of changing the accounting treatment of rental payment. Second, it is a plan to reducing the structuring cost and interest rate in ways of multi-asset securitization structure, self-trust structure, and adopting legal CB structure.

• Journal of Korea Multimedia Society
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• v.12 no.1
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• pp.147-155
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• 2009

Occlusion force measuring and analysis is a diagnostic method of tooth dynamics through the related force analysis. In this paper, we design and implement a series of occlusion force measuring software and evaluate its utility as a base system for a new occlusion force measure and analysis system development. For the reason, we developed a group of tools to measure the normal and abnormal occlusion force. Firstly, we have visualized the occlusion force distribution with quantitative figures. The center of force (COF) variation was visualized the path of marker according to teeth dynamics and the distribution of occlusion forces in 14 tooth regions. Secondly, we have implemented a left and right tooth force balance measurement ratio tool to estimate a specific tooth region force. Furthermore, the measured occlusion force variation recorded in the software each 0.5 second. As the result of the physical examination by the accessed hardware of sensor sheet method, we confirmed the distribution and balance of forces effectively.