• Title/Summary/Keyword: Gross margin

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Selaginella austrotibetica (Selaginellaceae), a new spikemoss from Xizang, China

  • Meng-Hua Zhang;Jie Yang;Aleksandr Petrovich Shalimov;Jong-Soo Kang;Xian-Chun Zhang
    • Journal of Species Research
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    • v.13 no.1
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    • pp.1-9
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    • 2024
  • Selaginella austrotibetica, a new spikemoss species from China, is described. The species is epipetric and was found on a moss-covered rocky cliff by a riverbank. Morphologically, it is unlike any anisosporophyllous species in the genus Selaginella. However, it resembles species of the S. sanguinolenta group, especially similar to S. sajanensis in gross morphology, except for the characters of strobilus. The molecular phylogenetic analysis clearly showed that S. austrotibetica was nested within the anisosporophyllous species clade, forming a sister relationship with the clade of S. vaginata and S. xipholepis, and distinct from the S. sanguinolenta group, including S. sajanensis. Although S. austrotibetica is sister to the clade of S. vaginata and S. xipholepis, the species can be clearly distinguished by its sparse leaves on branches, dorsal leaves that are broad-ovate, base obtuse to rounded, margin denticulate or very shortly sparsely ciliolate, and leaves that are slightly thick and shiny. Therefore, we described Selaginella austrotibetica as a new species and discuss its phylogenetic relationships within the genus Selaginella.

A Data Envelopment Analysis for Estimating the Efficiency of Korean Apparel Industry (한국 의류제조산업의 효율성에 관한 연구)

  • Park, Woo-Ram;Kim, Mi-Jin;Kwon, Oh-Kyoung;Kim, Mun-Young;Cho, Woo-Hyun
    • Journal of the Korean Society of Costume
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    • v.57 no.2 s.111
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    • pp.69-85
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    • 2007
  • Despite the recovery of consumer expenditure and retailing in the Korean economy after 2001, the domestic apparel industry has been aggravated by negative growth in both productivity and production. The purpose of the stud? is to diagnose the develop competitive of the Korean apparel industry and derive implications for this after estimating the efficiency of the Korean apparel companies with Data Envelopment Analysis. Data Envelopment Analysis(DEA) is a methodology based in non-parametric analysis and linear programming. It was developed for measuring the relative efficiency of a set of firms that use inputs to produce outputs. Data used fer input and output variables in the analysis are drawn from financial statement recorded by the Korean Financial Supervisory Service. The initial input data comprise the number fo the employees, fixed assets, general management and selling expenses, and cost of sales. The initial outputs are the operating profit and the gross margin. To summary the results, the efficiencies of the Korean apparel companies has increased yearly in spite of being overabundance of investment in Labour and Capital. According to correlation between input and output variables, the Korean apparel industry has been revamping gradually from labor intensive industries to the capital. The companies need to reduce costs in the results from the number of employees, fixed asset and cost of sales to transform into an efficiently enterprise. The companies owning or obtaining a brand had bitter establish an outsourcing strategic in production, while OEM corporations are called far setting up a manufactory in domestic or abroad. Although the paper is derived some implications with production efficiencies, the relation between apparel companies and brand power, consumption level of consumer, and social trend is remained on a limitation to the study. The next research necessitates a topic with Fashion industry or examining the correlation between brand value, social propensity and profit margin.

Profitability Analysis for Ligularia fischeri Forest Farming (곰취 임간재배 수익성 분석)

  • Park, Sang-Byeong;Kim, Mahn-Jo;Park, Yunmi;Hwang, Suk-In;Kim, Eui-Gyeong
    • Journal of Korean Society of Forest Science
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    • v.101 no.3
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    • pp.426-433
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    • 2012
  • This study was carried out for preliminary feasibility review to consult forest farmer, to make policy and to search improvement for Ligularia fischeri forest farm. The survey for eight Ligularia fischeri forest farmer in Inje-gun was conducted. And the case study was conducted with computing labor input, gross margin, net margin in each planting stages, which is contented each cultivating stage from creating to harvesting. B/C ratio, Net Present Value and Internal Rate of Return were used for profitability analysis. The results applied 3% of discount rate showed IRR 48.6%, B/C ratio 1.5 and NPV 41 million KRW, which means high profitability. Forest farming is early step in Korean forestry so that standard methods of cultivation for that haven't established yet, and differences among farmers in productivity are being. Establishing organized methods of cultivation in each stages and being political supports are essential for income generation to forest households, supply of safe food and rest place for urbanity.

Analysis of the Impact of Occupational Accidents on the Management Performance of Energy Companies (산업재해가 에너지 기업의 경영성과에 미치는 영향 분석)

  • Sunyoung Park
    • Environmental and Resource Economics Review
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    • v.31 no.4
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    • pp.693-710
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    • 2022
  • Social interest in occupational safety and health is increasing due to ESG management and the implementation of the Serious Accidents Punishment Act. This study examines the current status of occupational accidents, which is the safety level of energy companies, and the impact of occupational accidents on the management performance (sales per capita, operating profit per capita, operating margin per capita) of energy companies over the period of 2015 to 2021 was empirically analyzed. As a result of the analysis, the level of occupational accidents in the 157 energy companies to be analyzed was lower than the occupational injury accident rate in Korea, but the disease rate was high.As a result of analyzing the impact of occupational accidents on management performance, it is estimated that an increase in the occupational accident rate reduces per capita sales, per capita operating profit, and gross margin rate.Through this study, the vulnerability of energy companies to occupational accidents was confirmed, and the direct and indirect costs of occupational accidents quantified the negative impact on management performance.Referring to the results of this study, energy companies should strengthen their efforts to prevent occupational accidents by increasing investment in safety and health to protect the lives of valuable workers and create sustainable business performance.

A Study on Marketing Structure and Efficiency of Major Cash Crops - With Special Reference to Red Peppers and Garlics - (경제작물(經濟作物)의 유통구조(流通構造) 및 능률(能率)에 관(關)한 연구(硏究) - 고추, 마늘을 중심(中心)으로 -)

  • Kim, Sang Gee
    • Current Research on Agriculture and Life Sciences
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    • v.1
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    • pp.215-238
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    • 1983
  • The study was conducted to indentify systematically current marketing structure and markeiing efficiency of major cash crops such as red peppers and garlics. That various data and information have been used to analyze the problems related, some of them have come from secondary sources, but major parts of real circum stances were primarily obtained from the scheduled field survey. Some of valuable facts and consequences stemmed from the research can be summarized as fellows: First of all, the commercial rates of peppers and garlics produced by sample farms were 87.5 percent and 69 percent, respectively. On the other hand, annual handling volumes per marketing firm of those two crops were on the average estimated into 51,000 kyun(about 600gr) for peppers and 20,000 hundred bulbs of garlic. As seen physical losses over the entire marketing channels of each crop, it was approximately calculated in 14.7 percent of peppers and 21.1 percent of garlic, respectively. Secondarily, it was found that marketing chanells of these crops are very diversified and complex. However, the five-staged chanell is typical: i.e., from producers to local consigners, to local carry-out merchants, to consigner-wholesales, and finally to retailers. Thirdly, it was also estimated that gross marketing margin, marketing cost and profit based on average grade of peppers were 56.1 percent, 22.6 and 33.5 percent, respectively, having 43.8 percent of farmer's share, and those of garlic 38.9, 17.1, 21.8 and 61.1 percent, separately. To the end, it seems that current collective bargaining power of farmers' cooperatives is virtually weak compared to free individual marketing firms in terms of bssiness volumes and quantity handled over the year.

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Osteosarcoma of the jaws in Koreans: analysis of 26 cases

  • Jeong, Hye-In;Lee, Mi Jee;Nam, Woong;Cha, In-Ho;Kim, Hyung Jun
    • Journal of the Korean Association of Oral and Maxillofacial Surgeons
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    • v.43 no.5
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    • pp.312-317
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    • 2017
  • Objectives: In order to assess clinical behavior, response to treatment, and factors influencing prognosis of Korean patients with osteosarcoma of the jaws (OSJ). Materials and Methods: A retrospective study of clinical, and pathological records of 26 patients with OSJ treated at the Department of Oral and Maxillofacial Surgery in Yonsei University Dental Hospital from 1990 to March 2017. Results: Of 26 patients, there were 9 men (34.6%) and 17 women (65.4%). Twenty-one of 26 patients had osteosarcoma of the mandible, and 5 of 26 patients had osteosarcoma of the maxilla. The histopathology of OSJ is highly variable, ranging from chondroblastic type (6 out of 26), osteoblastic type (10 out of 26), fibroblastic type (2 out of 26), to the rare variants like mixed type, small cell osteosarcoma types and more. All patients underwent gross total excision and only a few patients underwent neoadjuvant chemotherapy. Postoperative chemotherapy was given to most of the patients as adjuvant treatment or in combination with radiotherapy. The overall survival rate was 73.1% with an overall 2-year survival rate of 83.3%. The overall 5-,10-,15-year survival rates in this study were 73.5%, 73.5%, 49%, respectively. Using Kaplan-Meier analysis with log rank tests, the size of tumor (T-stage), and resection margins were found to affect the survival rate significantly. The chemotherapy was not significantly associated with improved survival rate. Conclusion: Surgical resection with a clear margin is the most important factor in disease survival. The role of chemotherapy and radiotherapy in OSJ remains controversial, and deserves further studies.

An Analysis on Nonpatient Revenues in Hospitals (병원의 의료외수익 분석)

  • Yang, Jong-Hyun;Chang, Dong-Min
    • The Journal of the Korea Contents Association
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    • v.13 no.12
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    • pp.348-356
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    • 2013
  • This study examines nonpatient revenues of hospital in korea. The data source for this study was the 11 national university hospitals over the period 2008-2012. In this study, patient revenues, patient expenses, operating profit, nonpatient revenues, total revenues, ratio of the nonpatient revenues in the total revenues, operating margin, normal profit to gross revenues were analysed by the annual. The analysis of nonpatient revenue differences by management performance, bed size, location was performed. The results were as follows. Nonpatient revenues of national university hospitals were increased during the period 2008-2012. Nonpatient revenues were no significant differences by management performance. Nonpatient revenues in hospitals which are large bed size and located in big city were larger. Based on these results, this study suggests implications to diversify profitability for management performance in hospitals.

Porcine ear necrosis syndrome by coinfection of porcine reproductive and respiratory syndrome virus and Staphylococcus hyicus (PRRSV와 Staphylococcus hyicus 복합감염에 의한 돼지 귀 괴사 증후군 증례 보고)

  • Lee, Seunghee;Jung, Ji-Youl;Kim, Seong-Hee;Kim, Jong-Wan;Park, Jung-Won;Kang, Dae-Young;Her, Ji-Woong;Jeong, Yea-Ji;So, Byung Jae;Yoon, Soon-Seek
    • Korean Journal of Veterinary Research
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    • v.57 no.2
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    • pp.143-146
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    • 2017
  • Porcine ear necrosis syndrome is characterized by erosive and ulcerative lesions at the margin or tip of the pinna. Three growing pigs of different ages exhibited retarded growth accompanied by reddening and necrosis of ear prior to death. Gross examination showed reddening, swelling, black discoloration, scaling, and variable-sized yellowish materials and edema in ear cross section. Microscopically, thrombosis, abscess, ulceration, epidermal hyperplasia, and dermal pyogranulomatous inflammation with an intralesional bacterial colony were observed. Staphylococcus hyicus was isolated in all pigs' ears and porcine reproductive and respiratory syndrome virus was detected by PCR and immunohistochemistry.

Impact for Financial Performance of Small & Medium-Sized Firms by Maintenance Period of IMS Certification (IMS 인증유지기간이 경영성과에 미치는 영향)

  • Kim, Kyung-Ihl;Kim, Ki-Suk
    • Journal of Convergence Society for SMB
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    • v.2 no.2
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    • pp.21-26
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    • 2012
  • This paper analyzes business performance that together influence firms to adopt IMS, which is the standard primarily concerned with an IMS. We predict that the firm's financial characteristics will also influence the IMS adoption in our analses. This study tests three hypotheses on management performance of adoption of IMS. The main findings are as follows. The first hypotheses is supported in terms of debt ratio, fixed assets to net worth and fixed liabilities, net sales groth rate respectively at the 1%, 5%, and 5% significance level. The second hypotheses is supportrf in terms of gross margin on sales and total assets turnover at the respective rates of 1% and 10% significance level. The third hypotheses is supported in terms of current ratio, debt ratiom fixed assets to net worth and fixed liabilities at the respective rates of 10% and 1% significance level.

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Liquidity Determinants of Private Hospitals in Korea (민간병원의 유동성 관련요인 분석)

  • Choi, Man-Kyu;Lee, Yun-Seok;Lee, Yoon-Hyeon
    • Health Policy and Management
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    • v.12 no.4
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    • pp.1-17
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    • 2002
  • This study was attempted to identify the liquidity trends and determinants of private hospitals in Korea different. Data used in this study were collected from 98 hospitals with complete general data of present conditions as well as financial statements(balance sheets, income statements). They were chosen from hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variables in this study were used current ration and quick ratio as a proxy indicator for liquidity. The independent variables were ownership type, hospital type, location, bed size, period of establishment, short-term liabilities to total assets, long-term liabilities to total assets, borrowings to total assets, fixed asset ration, net profit to total assets, operating margin to gross revenue, growth rate of net worth to total assets, total asset turnover, and business risk(volatility of profit). The major findings of this study were as follows. Trends of liquidity(current ratio, quick ratio) had been continuously decreased. Especially, There were very distinct decreasing trends of personal hospitals and less than 300beds, which weakened liquidity. The factors had significant effect on current ratio were short-term debt to total assets(-), fixed asset ratio(-), business risk(+). High short-term debt to total assets, high fixed asset ratio and high business risk significantly decreased in liquidity. The factors that significantly affected on quick ratio were short-term debt to total assets(-), borrowings to total assets(+), fixed asset ratio(-), business risk(+).