• Journal of Korean Neurosurgical Society
• /
• v.51 no.4
• /
• pp.219-221
• /
• 2012

A 20-month-old boy presented with a intraparenchymal mass in the right frontoparietal area manifesting as complex partial seizure, secondary generalization and left hemiparesis. Magnetic resonance images (MRI) of the brain showed inhomogeneously enhancing mass in the right frontoparietal area which has irregular margin and perilesional edema. Based on the radiological findings, a preoperative diagnosis was an intraaxial tumor, such as pilocytic astrocytoma or dysembryoplastic neuroepithelial tumor. The patient underwent a surgery including frontal craniotomy. The tumor had a partially extreme adherence to the surrounding brain tissue but it showed no dural attachment. Gross-total resection of the tumor was achieved. Postoperative follow-up computed tomography scans showed no residual tumor. The pathological findings confirmed the tumor as a WHO grade I meningioma, transitional type. Nine months after the surgery, follow-up brain MRI showed no recurrence of the tumor, porencephaly in site where the tumor was resected; the patient's symptoms had fully recovered. We report the case of a meningioma in a 20-month-old boy.

• Korean Journal of Organic Agriculture
• /
• v.20 no.4
• /
• pp.519-533
• /
• 2012

In this study, of currently being implemented organic cultivation in rice, the economic effects of snail agriculture, natural circulation agriculture, stevia agriculture and art nature agriculture were compared and analyzed. Analysis results showed that the economic effects of selling price per 10a, gross margin and agricultural income were increased, compared to those of previous agricultural techniques. In addition, the comparison results of economic effects by agricultural techniques showed that the agricultural income per 10a of organic cultivation were increased from the national average, compared to that of conventional cultivation. These economic effects analysis by agricultural techniques can help in the decisionmaking of farmers for the adoption of agricultural techniques in the future.

• The Korean Journal of Financial Studies
• /
• v.7 no.1
• /
• pp.171-195
• /
• 2001

본 연구의 목적은 실물옵션이론을 바탕으로 정유회사의 가치평가기법을 제공하는 것이다. 정유회사는 가치평가를 위해서 회계적 가치외에 관리적 유연성(managerial flexibility)을 고려해야 하기 때문에 기존의 DCF방법을 적용하기 보다는 실물옵션방법을 이용하여야 한다. 관리적 유연성은 회사관리자가 적용가능한 생산관리적 기법으로서 회사의 미래현금흐름에 영향을 주고 따라서 회사의 가치에 영향을 미친다. DCF방법은 이러한 관리적 유연성을 적절히 고려하지 못하여 회사의 가치를 저평가하는 오류를 발생시킨다. 반면 실물옵션방법은 관리적 유연성을 가치평가에 있어서 주요 변수를 인식하기 때문에 정확한 가치평가의 수단이 된다. 옵션가격결정을 위한 기초자산은 크랙스프레드(crack Spread)이다. 크랙스프레드는 경유(heating oil)와 무연휘발유(unleaded gasoline)의 가격과 원유(crude oil) 가격의 차이를 나타내며 정유회사의 정유순익(gross refining margin)을 대표한다. 실물옵션방법에 의한 정유회사의 가치는 DCF방법에 의한 가치보다 두 배가 크다는 결론을 제시한다. 즉 관리적 유연성이 존재하는 회사의 경우는 가치평가에 있어서 실물옵션방법을 이용하여 가치를 저평가하는 오류를 범하지 않아야 한다.

• Journal of Convergence for Information Technology
• /
• v.11 no.9
• /
• pp.94-108
• /
• 2021

This study is to identify the internal and external factors of a company that can affect the rate of change in the inventory turnover ratio. In addition, by appropriately managing or responding to these factors, changes in the inventory turnover ratio do not occur abruptly, so that the company's business and financial performance can be improved. To confirm this, factors such as gross profit margin, cash flow volatility, advertising expenses, inflation, exchange rate rise, and leading economic index were selected, and these factors were predicted to affect the change rate of inventory turnover. Data of 85,878 companies were obtained from domestic securities listings, KOSDAQ listings, and externally audited companies, and multiple regression analysis was performed using the data. Gross profit margin and cash flow volatility have a significant positive (+) effect, advertising expenses have a negative (-) significant effect, and inflation and exchange rate rises have a negative (-) significant effect. As an influence, the leading economic index was tested to have a significant positive (+) effect. Through this, it is suggested that manufacturing companies can improve their business performance and achieve operational efficiency by well understanding and appropriately managing factors that can affect the change rate of inventory turnover.

• The Korea Journal of Herbology
• /
• v.27 no.3
• /
• pp.101-106
• /
• 2012

Objectives : To evaluate the toxicity of KOB03, polyherbal medicine for the treatment of allergic rhinitis, we performed the dose-range finding test of KOB03 by oral supplementation for 4 weeks in Sprague-Dawley rats. Methods : The water extract of KOB03 consisting of five different herbs was supplied from GLP company. KOB03 was supplemented by gavage at 0, 500, 2,500 and 5,000 mg/kg/day for 4-week consecutive days. We recorded the clinical signs of toxicity, body weight, organ weights, hematology, gross and histological changes in target organs of rats, and clinical chemistry analysis. Results : KOB03 at all doses was shown no mortality or abnormal clinical signs in rats during at the observation period. Furthermore, there was no difference in body weight and food-take consumption, organ weight, gross pathological findings, and urine analysis among the groups of rats treated with different doses of KOB03. The hematological analysis and clinical blood chemistry data were revealed no toxic effects from KOB03-supplemented rats. Conclusions : The results suggest that KOB03 is a wide margin of safety on dose-range toxicity in rats. The no observable adverse effect level (NOAEL) of the test, KOB03 in rats is no less than 5,000 mg/kg/day.

• Korea Journal of Hospital Management
• /
• v.14 no.2
• /
• pp.1-20
• /
• 2009

The purpose of this study is to find the determinant variables to make profitability in regional public hospitals. The data come from financial statements and annual reports of 34 regional public hospitals for five years (from year 2003 to year 2007). The T or F-test and hierarchical multiple regression analysis are used. The dependant variables are the profitability indicators, ordinary income to total asset and operating margin to gross revenue, and the independent variables are general characteristics, diagnosis and treatment patterns, financial and public benefits. The findings of this study are summarized as follows. First, Variables affecting the profitability indexes revealed from DEA results is the bed occupancy rate, number of hospitalized patients to outpatients, ratio of first medical examination for outpatients, number of daily patients per medical specialist, labor cost per patient and managerial expenses per patient. Second, the ordinary income to total asset representing the asset usage performance is affected by the average hospitalized days, bed occupancy rate, labor cost per patient and ratio of patients with medical insurance coverage. Third, the operating martin to gross revenue obtained from the actual operations of hospitals has its significance with the bed occupancy rate, number of hospitalized patients to outpatients, managerial expenses per patient and public benefit indicator. This study has some restriction not to use pannel data analysis, although it used data for five years. Accordingly, various additional studies should be done to supplement such problems.

• Journal of Digital Convergence
• /
• v.11 no.11
• /
• pp.463-470
• /
• 2013

The objective of this study is to compare hospital performance between Local Government Hospitals and General Hospitals. To compare the result of the financial performance between two groups, there were significant differences in current ratio, Fixed ratio, total assets turnover, personnel expenses to gross revenues, management expenses to gross revenues, return on assets, operating margin. The significant impact relations of ROA(Return on Assets) were formed the total assets turnover, salaries, material costs, administrative expenses. Although two groups are the similar beds, most of LGH are in the red so the managers and local government must consider the financial efficiency of LGH.

• Journal of the Korea Institute of Building Construction
• /
• v.15 no.1
• /
• pp.65-71
• /
• 2015

This study suggests business strategies by interaction analysis of indicators related construction business and business performance for specialty contractors that provide labor, materials and small sized equipments. To do this research, the data was analyzed for construction orders and business performance indicators of specialty contractors with KRW 7 bil. or more of assets during 1997 through 2010. For specialty contractors that provide labor, materials and smaller sized equipments, the amount of construction orders affects profitability the most and therefore some sort of strategy needs to be established to respond to decrease in operating margin due to dwindling construction orders. In other words, it is determined that increase in the amount of construction orders enhances operation of gross assets as well as the operating margin, ultimately increasing the profitability.

• Korean Journal of Veterinary Research
• /
• v.36 no.1
• /
• pp.23-29
• /
• 1996

This study was carried out to identify the gross anatomical and radiographic characteristics of the nasolacrimal system of the Korean native goat. The results were as follows : The nasolacrimal system are composed of two lacrimal ducts, two lacrimal, canaliculus, one lacrimal sac and one nasolacrimal duct. The nasolacrimal duct was divided into proximal, middle and distal portion. The nasolacrimal duct took a straight course to be paralleled with nasal bones and opened close to the nostril on the medial surface of the alar fold. The diameter of lacrimal punctum, the length of eyelid margin to lacrimal punctum, the length of canaliculus and the diameter of lacrimal sac were 0.82~0.90mm, 1.06~1.54mm, 5.65~6.30mm and 1.77~2.06mm, respectively. The length of proximal, middle and distal nasolacrimal duct were 36.84~40.00mm, 23.53~24.31mm and 14.55~14.73mm, respectively. The diameter of the orifice of nasolacrimal duct, the length of lateral margin of nostril to orifice of nasolacrimal duct and the length of dorsum to orifice of nasolacrimal duct were 1.29~1.33mm, 12.97~12.53mm and 15.24~16.11mm. The skull index of Korean native goat was not significantly different from the length of nasolacrimal duct.

• The Korea Journal of Herbology
• /
• v.32 no.4
• /
• pp.33-38
• /
• 2017

Objectives : Termitomyces albuminosus (Berk.) Heim is one of the famous wild edible mushrooms in the southern part of China. It is known that Termitomyces albuminosus, like Aconitum koreanum used in Korean traditional medicine, contains a kind of cerebroside, termitomycesphin, causing a pharmacologic effect on the neuron system. The pharmacologic effect of Termitomyces albuminosus can be used to possibly replace Aconitum koreanum. However, It needs to be certified as safe before it can be used. Here, a single-oral toxicity test and safety classification was conducted to obtain acute information of the toxicity of dried-Termitomyces albuminosus powder and to secure its safety in clinical applications. Methods : In order to calculate approximate lethal dose(ALD), test substance was orally administered to male and female SD-rat at dose levels of 5,000 and 0 (vehicle control) mg/kg (body weight). Based on the result of this toxicity, also the estimation of safety classification was calculated using the HED-based (human equivalent dose) MOS (margin of safety). Results : There were no mortalities, test substances treatment-related clinical signs, no changes in the body or organ weights, and no gross or histopathological findings at 14 days after treatment with test substance. Thus, the approximate lethal dose of dried-Termitomyces albuminosus powder was considered over 5,000 mg/kg in both female and male mice. Conclusions : Based on the limit dose, 5000 mg/kg, it was estimated that dried-Termitomyces albuminosus powder is classified as "Specified class B" indicating that clinical dose is not limited to patients as safe as food.