• The Korean Journal of Health Service Management
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• v.8 no.2
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• pp.1-10
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• 2014

This study examined nonpatient revenues of university hospitals in korea. The data source for this study was 22 university hospitals over the period 2010-2012. In this study, patient revenues, patient expenses, operating profit, nonpatient revenues, total revenues, operating margin, normal profit to gross revenues, ratio of the nonpatient revenues in the total revenues were analysed by the annual and three-year average. The analysis of nonpatient revenue differences by hospital type, bed size, location, management performance was performed by T-test and oneway ANOVA. The results were as follows. First, nonpatient revenues of university hospitals were increased during the period 2010-2012. Second, nonpatient revenues according to hospital type, bed size, location in the university hospitals had significant difference. Third, hospital type was significantly associated with normal profit to gross revenues which was profitability index about nonpatient revenues. Based on these results, this study suggests implications to diversify for management performance in hospitals.

• Journal of Digital Convergence
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• v.18 no.1
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• pp.249-255
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• 2020

This study is to analyze the relations between management performance and publicness of national university hospitals. The data from 2015 to 2017 were collected from annual reports and balancing accounts in 13 national university hospitals. The results of the study were as follows. Publicness index was found to have a negative(-) effect on net profit to gross revenues, operating margin. Medical social work had a significant positive(+) effect on normal profit to gross revenues, net profit to gross revenues. According to the location of the hospitals, it was found to have a significant effect on the normal profit to gross revenues. It is necessary to evaluate different projects of national university hospital in the public sectors. Based on this, it is necessary to re-establish the role for the purpose of establishment.

• Journal of Gastric Cancer
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• v.1 no.1
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• pp.24-31
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• 2001

Purpose: Despite knowledge of the adverse effects of resection-line disease, surgeons continue to perform inadequate resections. This demonstrates the need for a more aggressive approach to assessment of resection margins at operation. Materials and Methods: Seven hundred fifteen gastric cancer patients who were operated on at our hospital from 1992 to 1998 were included in this analysis. Various clinicopathological factors, including resection-line involvement, were ascertained from the surgical and histopathological records. Results: Of the 715 evaluable patients, 27 patients ($3.8\%$) had involvement of one or both resection lines; in 10 patients the proximal resection line only, in 16 the distal resection line only, and 1 both resection lines were involved. Presence of resection-line involvement was significantly associated with T3 and T4 stage, N (+) stage, M (+) stage, type of operation (total gastrectomy), tumor location (entire stomach), size$\geq$11 cm), and gross type of tumor (Borrmann 4 type). When performing a distal subtotal gastrectomy, no involvement was found when the cranial and caudal distances between the lesion and the line of transection was equal to or greater than 2 cm and 3 cm, respectively, for early cancer and 7 cm and 3 cm, respectively, for advanced cancer. When performing a total gastrectomy for upper 1/3 or middle 1/3 gastric cancer, no involvement was found when the cranial distances between the lesion and the line of transection were equal to or greater than 3 cm and 4 cm, respectively, without distinction of the presence of serosal invasion. Conclusions: The difference in survival between positive and negative margin patients is limited to the group of patients with curative surgery. An important principle of treatment is that the entire tumor must be removed with a 3 cm distal margin and a 2- to 7 cm margin depending on the location and the depth of wall invasion of the tumor, to provide histologically negative margins.

• Journal of Gastric Cancer
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• v.17 no.4
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• pp.331-341
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• 2017

Purpose: This study aimed to evaluate the clinical significance of microscopic invasion to determine the adequate resection margin in early gastric cancer (EGC). Materials and Methods: A retrospective review was performed that included patients who underwent gastrectomy for clinical early gastric cancer (cEGC) at Seoul National University Hospital between January 2007 and December 2010. After subtracting the microscopic resection margin from the gross resection margin for each proximal or distal resection margin, microscopic invasion was represented by the larger value. Microscopic invasion and its risk factors were analyzed according to the clinicopathologic characteristics. Results: In total, 861 patients were enrolled in the study. Microscopic invasion of cEGC was $6.0{\pm}12.8mm$, and the proportion of patients with microscopic invasion ${\geq}0mm$ was 78.4%. In the risk group, tumor location, pT stage, and differentiation did not significantly discriminate the presence of microscopic invasion. The microscopic invasion of EGC-IIb was $13.9{\pm}16.8mm$, which was significantly greater than that of EGC-I. No linear correlation was observed between the overall tumor size and microscopic invasion (R=0.030). The independent risk factors for microscopic invasion ${\geq}20mm$ were EGC-IIb vs. EGC-I/IIa/IIc/III (odds ratio [OR], 3.103; 95% confidence interval [CI], 1.533-6.282; P=0.002) and male vs. female sex (OR, 1.655; 95% CI, 1.012-2.705; P=0.045). Conclusions: Male sex and EGC-IIb were independent risk factors for microscopic invasion ${\geq}20mm$. Examination of intraoperative frozen sections is highly recommended to avoid resection margin involvement, especially in cases of EGC-IIb.

• Health Policy and Management
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• v.18 no.2
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• pp.19-38
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• 2008

Financial ratios are key indicators of an organization's financial and business conditions. Among various financial indicators, profitability, financial structure, financial activity and liquidity ratios are frequently used and analyzed. Using the structural equation modeling(SEM) technique, this study examines the structural causal relationships among key financial indicators. Data for this study are taken from complete financial statements from 142 hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1998 to 2001 for the purpose of accrediting teaching hospitals. In order to improve comparability, ratio values are standardized using the Blom's normal distribution. The final model of the SEM has four latent constructs: financial activity(total asset turnover, fixed asset turnover), liquidity(current ratio, quick ratio, collection period), financial structure(total debt to equity, long-term debt to equity, fixed assets to fund balance), and profitability(return on assets, normal profit to total assets, operating margin to gross revenue, normal profit to gross revenue). While examining several model fit indices(Chi-square (df) = 178.661 (40), likelihood ratio=4.467, RMR=.11, GFI=.849, RMSEA=.157), the final SEM we employed shows a relatively good fit. After examining the path coefficient of the constructs, the financial structure of the hospital affects the hospital's profitability in a statistically significant way. A hospital which utilizes its liabilities, more specifically fixed liabilities, and makes a stable investment decision for fixed assets was found to have a higher profitability than other hospitals. Then, the standard path coefficients were examined to directly compare the influence of variables. It was found that there were no statistically significant path coefficients among constructs. When it comes to variables, however, statistically significant relationships were found. between. financial activity and. fixed. asset turnover, and between profitability and normal profit to gross revenue. These results show that the observed variables of fixed asset turnover and normal profit to gross revenue can be used as indicators representing financial activity and profitability.

• Journal of Animal Science and Technology
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• v.55 no.5
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• pp.405-416
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• 2013

This aim of this study was to estimate the most reasonable slaughter month for Hanwoo steers according to carcass traits. Carcass trait data on Hanwoo steers (17,249 head) were collected from October 2008 to September 2011. To measure the regression coefficients, Hanwoo steers were divided into two groups according to slaughter age: early (25 to 31 months) and late (32 to 38 months) groups. Regression coefficients of carcass traits according to slaughter age were significantly different (p<0.001) with the exception of PPKG (estimated auction price per 1 kg of carcass weight) in the early slaughter age group and MAR (marbling score, p<0.05) and PPKG (p<0.05) in the late slaughter age group. To obtain a positive gross margin, Hanwoo should be slaughtered at around 28 months of age.

• Asian-Australasian Journal of Animal Sciences
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• v.7 no.4
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• pp.571-582
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• 1994

Three livestock/crop demonstration-cum-training farms have been established on plots of half, one and two acres, typical of the "Kandyan Forest Garden System" Vegetables, bananas, pepper, coffee, coconut and fruit trees are widely spaced, for intercropping with grass, and have been surrounded with live fences that also provide fodder for livestock to increase the family income. Each unit is operated by a selected employee and his family under a monthly incentive scheme based upon the gross margin. On these farms the technical parameters in dairying are better than elsewhere in the Mid-Country. Economic performance over 1985-1992 showed that dairying contributed most to the total gross margin of the half, one and two acre units, i.e. 31, 63 and 69%, respectively. Next came crops (29%, 37% and 19%), poultry (22%, 0% and 9%), and goats (18%, 0% and 3%). In the three farms the cash income per Sri Lankan Rupee spent was 1.5, 4.6 and 2.1, respectively. The overall ratio was 3.2 for dairying, 1.1 for poultry, 4.5 for goats and 9.9 for crops. Actual family labour in the three farms was 548, 548 and 639 days, compared to the 270, 330 and 440 days anticipated in the initial feasibility study. The average incentive payments, which were 20% (half acre), 61% (one acre) and 133% (two acres) of the parastatal salary of the employee, were only insufficient for the extra labour applied in the half acre unit. Dairying and goats proved to be attractive cash earners with a domestic fuel were important benefits. Poultry did little to improve farm income.

• Korea Journal of Hospital Management
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• v.10 no.3
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• pp.45-66
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• 2005

The purpose of this study was to analyze related factors affecting profitability on general hospitals(300-499 beds). The data were derived from survey by the Korean Hospital Association on 33 hospitals during 10 years (from 1993 to 2002). Profitability was measured by 3 ratios - net profit to total assets, normal profit to total assets and operating margin to gross revenue - as dependent variables. Independent variables were classified by general factors (ownership, number of bed, period of establishment, region), financial factors (total asset turnover, current ratio, liabilities to total assets, personnel costs per operation profit, material costs per operation profits), productivity index(number of daily patient per nurse), the score of quality assurance activity and the time lag score. Multiple regression model was used in this study. First, Number of bed, region was not statistically significant for profitability. But ownership was affect positively to normal profit to total assets and operating margin to gross revenue. Private hospitals had higher profitability than that of public hospitals Second, the score of quality assurance activity was not statistically significant to profitability. Third, Those hospitals having more daily patient per nurse had significantly higher profitability than the others. Fourth, Those hospitals having higher proportion in total asset turnover had significantly higher profitability than other hospitals. But liabilities to total assets and liquidity ratio had no difference to the profitability. Those hospitals having higher proportion in personnel costs and material costs per operation profits had significantly lower hospital profitability than others.

• Journal of Environmental Policy
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• v.9 no.4
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• pp.29-52
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• 2010

This paper analyzes the firm's financial characteristics, influence over the adoption of the ISO 14001 adoption in our analyses. We used the T-test, a logistic regression analysis. We chose 112 Steel Enterprises from Korea Accreditation Board. The independent variables are current ratio, debt ratio, fixed assets to net worth and fixed liabilities, gross margin on sales, total assets turnover, net sales growth rate. This study tests three hypotheses on management performance of adoption of ISO 14001. The main findings are as follows. The first hypothesis is supported in terms of debt ratio, fixed assets to net worth and fixed liabilities, net sales growth rate at the 1%, 5%, 5% significance level. The second one is supported in terms of current ratio, debt ratio, fixed assets to net worth and fixed liabilities at the 10%, 1%, 1% significance level. The third one is supported in terms of gross margin on sales, total assets turnover at the 1%, 10% significance level. These findings have important implications

• Radiation Oncology Journal
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• v.31 no.3
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• pp.162-170
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• 2013

Purpose: To analyze the outcome of adjuvant postoperative external beam radiotherapy (EBRT) in well-differentiated thyroid cancer (WDTC). Materials and Methods: We identified 84 patients treated with EBRT for WDTC from February 1981 to December 2010. Among them, we analyzed 39 patients who received EBRT after initial radical surgery. Twenty-four females and 15 males were included. The median age was 49 years (range, 16 to 72 years). There were 34 papillary thyroid carcinomas and 5 follicular thyroid carcinomas. Most patients showed pathologic T3/T4 stage (54%/26%). Ten patients (25.6%) had gross residual tumors. Five patients (12.8%) had tumor cells at the margin. The median EBRT dose and fraction size were 62.6 Gy and 1.8 to 2.0 Gy, respectively. Results: The median follow-up was 73 months (range, 21 to 372 months). The five-year overall survival (OS) and locoregional recurrence free survival (LRFS) were 97.4% and 86.9%, respectively. Locoregional failures occurred in 5 and all failure sites were the neck node area. In univariate analysis, OS was significantly influenced by invasion of the trachea (p = 0.016) or esophagus (p = 0.006). LRFS was significantly decreased by male (p = 0.020), gross residuum after resection (p = 0.002), close or positive tumor at surgical margin involvement (p = 0.044), and tracheal invasion (p = 0.040). No significant prognostic factor was identified in the multivariate analysis. No patient experienced the Radiation Therapy Oncology Group grade 3 or more toxicity. Conclusion: Our locoregional control rate of 87.2% is comparable to historical controls with surgery alone, even though our study had a large proportion of advanced stage. Adjuvant EBRT may an effective and safe treatment option in patients with WDTC.