• Title/Summary/Keyword: Gross margin

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Nasal adenocarcinoma in a dog (개의 비강샘암종 증례)

  • Yoon, Jeong-Sik;Jung, Ji-Youl;Jo, Suk-Hee;Kim, Jae-Hoon;Woo, Gye-Hyeong;Jeon, Jae-Nam;Kim, Jae-Hoon
    • Korean Journal of Veterinary Research
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    • v.49 no.1
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    • pp.67-71
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    • 2009
  • A 10-year old female Yorkshire terrier with nasal discharge and swelling was referred to the local animal hospital. Abnormal mass of right nasal cavity was detected in physical examination and radiography. According to the radiographs of the head, there was an evidence of bony destruction in right nose. Oronasal fistula was detected in right maxillary canine teeth. After surgical excision, the sample of nasal mass was refereed to Pathology Department of Veterinary Medicine in Jeju National University. Grossly, the enlarged mass was soft and 3 ${\times}$ 3 cm in size. Histopathologically, the neoplastic mass was composed of tubular to tubulopapillary structures which were lined by single to 6~7 layers of cuboidal to ciliated columnar cells. These neoplastic cells showed invasive tendency to adjacent normal parenchyma. They had uniform, round to oval nuclei, cytoplasm with small vacuoles and indistinct cellular margin. The number of mitotic figures was varied in different areas, ranged from 0 to 4 per high power field. Necrotic foci and infiltration of inflammatory cells including neutrophils, lymphocytes, and plasma cells also presented in the mass. Immunohistochemically, the neoplastic cells demonstrated strong positive reaction for cytokeratin (CK) 18 but were negative for CK 7 and 8. Based on the gross, histopathology and immunohistochemistry, this mass was diagnosed as nasal adenocarcinoma originated from respiratory epithelium.

A study on the profitability and marketing costs of seed potato farming in Bangladesh (방글라데시 씨감자 농가의 유통비용 및 수익성에 관한 연구)

  • Tabassum, Nazia;Kim, Chul-Won
    • Food Science and Preservation
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    • v.16 no.4
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    • pp.490-498
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    • 2009
  • This study attempted to examine the profitability and marketing costs of seed potato under contract farming system of BADC (Bangladesh Agricultural Development Corporation) with the help of primary and secondary data. Total 45 contract farmers were randomly selected. Attempts were made to calculate costs, returns and profitability of seed potato production under contract farming system, and to identify marketing channels of seed potato. The field level data were collected by a farm survey during the months of April 2005 through direct interviews with contract farmers and registered dealers using a structure survey questionnaire. The results showed that the gross return per hectare was Tk. 252,464 for all categories of farms. Cost of seeds, fertilizers, pesticides, irrigation and human labor were critical inputs for profitability of seed potato. Cobb-Douglas production function analysis was used to determine the effects of the key variables to seed potato production under contract farming system. The elasticity of seed potato production was at 0.727 for all categories of farms. The findings exhibited that the summation of elasticity of different inputs for seed potato production was less than one, implying that the production function exhibited decreasing returns to scale. Registered dealers and Upazila Sales Centers were involved in seed potato marketing formed a straightforward marketing channel. The total marketing costs of registered dealers were Tk. 759.49 per ton of seed potato. The net marketing margin of registered dealers was estimated at Tk. 465.51 per ton of seed potato. The selected contract farmers and registered dealers faced a number of problems and some of recommendations were suggested.

The Factors Affecting the Profitability of Oriental Medicine Hospital of University in Korea (대학부속 한방병원의 수익성 영향요인 연구)

  • Lee, Woo Chun
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.9 no.2
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    • pp.109-116
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    • 2014
  • In this study, the factors affecting the profitability of the oriental medicine hospitals of University to be analyzed. To do this, profitability indicators and current ratio, liquidity, turnover ratio, cost factors analysis and suggested ways to improve management. The results are as follows, the operating margin(1.17%). the return on assets(3.76%), the net profit to gross revenues(2.37%), and the net profit to total assets(-1.89) were lower than the average of the entire oriental medicine hospitals in Korea(respectively 8.9%, 8.7%, 2.6%, 2.5%). Current ratio(256.76%), quick ratio(231.17%), fixed ratio(121.02%), and total assets turnover(135.69%) were similar to the average of all oriental medicine hospitals in Korea. But growth rate of total assets(-2.21%), and growth rate of patient revenue(1.89%) is low. And salaries(53.39%), materials costs(16.62%), administrative expenses(28.58%) were different to the average of all oriental medicine hospitals in Korea(respectively 35.3%, 10.7%, 45.1%). Meanwhile, the cost ratio of the oriental medicine hospitals of University was 98.59%. It was 7.49% higher than the 91.1% of the average of all oriental medicine hospitals in 2011. Correlation analysis, growth rate of patient revenue and operating margin increased at the same time, and net profit to gross revenues and net profit to total assets with a growth rate of total assets increased. And administrative expenses and profitability indicators showed a negative correlation. It means, in order to improve the profitability of the oriental medicine hospitals of University should focus on reducing administrative expenses. Multiple regression analysis, growth rate of total assets, total assets turnover, administrative expenses, and salaries has affected the profitability. Therefore, in order to improve the profitability of the oriental medicine hospitals of University to increase the total capital and the total capital turnover, and to reduce administrative expenses effort.

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Impact of the Planning CT Scan Time on the Reflection of the Lung Tumor Motion (전산화단층촬영 주사시간(Scan Time)이 폐종양운동의 재현성에 미치는 영향 분석)

  • Kim Su Ssan;Ha Sung Whan;Choi Eun Kyung;Yi Byong Yong
    • Radiation Oncology Journal
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    • v.22 no.1
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    • pp.55-63
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    • 2004
  • Purpose : To evaluate the reflection of tumor motion according to the planning CT scan time. Material and Methods : A model of N-shape, which moved aiong the longitudinal axis during the ventilation caused by a mechanical ventilator, was produced. The model was scanned by planning CT, while setting the relative CT scan time (T: CT scan time/ventilatory period) to 0.33, 0.50, 0.67, 0.75, 1.00, 1.337, and 1.537. In addition, three patients with non-small cell lung cancer who received stereotactic radiosurgery In the Department of Radiation Oncology, Asan Medical Center from 03/19/2002 to 05/21/2002 were scanned. Slow (10 Premier, Picker, scan time 2.0 seconds per slice) and fast CT scans (Lightspeed, GE Medical Systems, with a scan time of 0.8 second per slice) were peformed for each patient. The magnitude of reflected movement of the N-shaped model was evaluated by measuring the transverse length, which reflected the movement of the declined bar of the model at each slice. For patients' scans, all CT data sets were registered using a stereotactic body frame scale with the gross tumor volumes delineated in one CT image set. The volume and three-dimensional diameter of the gross tumor volume were measured and analyzed between the slow and fast CT scans. Results : The reflection degree of longitudinal movement of the model increased in proportion to the relative CT scan times below 1.00 7, but remained constant above 1.00 T Assuming the mean value of scanned transverse lengths with CT scan time 1.00 T to be $100\%$, CT scans with scan times of 0.33, 0.50, 0.57, and 0.75 T missed the tumor motion by 30, 27, 20, and $7.0\%$ respectively, Slow (scan time 2.0 sec) and Fast (scan time 0.8 sec) CT scans of three patients with longitudinal movement of 3, 5, and 10 mm measured by fluoroscopy revealed the increases in the diameter along the longitudinal axis Increased by 6.3, 17, and $23\%$ in the slow CT scans. Conculsion : As the relative CT scan time increased, the reflection of the respiratory tumor movement on planning CT also Increased, but remained constant with relative CT scan times above 1.00 T When setting the planning CT scan time above one respiration period (>1.00 T), only the set-up margin is needed to delineate the planning target volume. Therefore, therapeutic ratio can be increased by reducing the radiation dose delivered to normal lung tissue.

Postoperative Radiation Therapy in the Soft-tissue Sarcoma (연부 조직 육종의 수술 후 방사선 치료 결과)

  • Kim Yeon Shil;Jang Hong Seok;Yoon Sei Chul;Ryu Mi Ryeong;Kay Chul Seung;Chung Su Mi;Kim Hoon Kyo;Kang Yong Koo
    • Radiation Oncology Journal
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    • v.16 no.4
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    • pp.485-495
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    • 1998
  • Purpose : The major goal of the therapy in the soft tissue sarcoma is to control both local and distant tumor. However, the technique of obtaining local control has changed significantly over the past few decades from more aggressive surgery to combined therapy including conservative surgery and radiation and/or chemotherapy. We retrospectively analyzed the treatment results of the postoperative radiation therapy of soft tissue sarcoma and its prognostic factor. Materials and Methods : Between March 1983 and June 1994, 50 patients with soft tissue sarcoma were treated with surgery and postoperative radiation therapy at Kang-Nam St. Mary's hospital. Complete follow up was possible for all patients with median follow up duration 50 months (range 6-162 months). There were 28 male and 32 female patients. Their age ranged from 6 to 83 with a median of 44 years. Extremity (58$\%$) was the most frequent site of occurrence followed by trunk (20$\%$) and head and neck (12$\%$). Histologically malignant fibrous histiocytoma (23$\%$), liposarcoma (17$\%$), malignant schwannoma (12$\%$) constitute 52$\%$ of the patients. Daily radiation therapy designed to treat all areas at a risk for tumor spread upto dose of 4500-5000 cGy. A shrinking field technique was then used and total 55-65 Gy was delivered to tumor bed. Twenty-five patients (42$\%$) received chemotherapy with various regimen in the postoperative period. Results : Total 41 patients failed either with local recurrence or with distant metastasis. There were 29 patients (48$\%$) of local recurrence. Four patients (7$\%$) developed simultaneous local recurrence and distant metastasis and 8 patients (13$\%$) developed only distant metastasis. Local recurrence rate was rather higher than of other reported series. This study included patients of gross residual, recurrent cases after previous operation, trunk and head and neck Primary This feature is likely explanation for the decreased local control rate. Five of 29 Patients who failed only locally were salvaged by re-excision and/or re-irradiation and remained free of disease. Factors affecting local control include histologic type, grade, stage, extent of operation and surgical margin involvement, lymph node metastasis (p<0.05). All 21 patients who failed distantly are dead with progressive disease at the time of this report. Our overall survival results are similar to those of larger series. Actuarial 5 year overall survival and disease free survival were 60.4 $\%$, 30.6$\%$ respectively. Grade, stage (being close association with grade), residual disease (negative margin, microscopic, gross) were significant as a predictor of survival in our series (p<0.05). Conclusion : Combined surgery and postoperative radiation therapy obtained 5 year survival rate comparable to that of radical surgery.

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A Study on the Application of Marine Emulsion Fuel for Tier 3 Regulation (Tier 3 규제 대응을 위한 선박용 에멀젼 연료 적용성 연구)

  • Lee, Ki-Bong;Kim, Moon-Chan;Park, Hea Kyung
    • Journal of Korean Society of Environmental Engineers
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    • v.34 no.10
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    • pp.671-677
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    • 2012
  • In this study, the characteristics of emulsified fuel and engine emissions were studied with an engine dynamometer. In the results of physical property analysis, the margin of error of net calorific value and gross calorific value was ${\pm}0.5%$, were almost same theoretical calculation and results of physical property analysis test. In emulsified fuel, density and viscosity increased with increasing water contents. Emulsified fuel which is composed of water and Bunker-A was manufactured by using homogenizer and ultrasonic generator in $80^{\circ}C$. Phase separation did not take place in $20^{\circ}C$ and $50^{\circ}C$. In the results of engine dynamometer test, NOx concentration and smoke density were reduced with increasing water contents in using emulsified fuel. Total NOx could be reduced by about 41%, 10%, 32% and 28% at 1,000 rpm, 1,200 rpm, 1,500 rpm and 2,500 rpm respectively. Total smoke density was reduced to 42%, 65%, 70%, 62%, and 82% at 1,000 rpm, 1,200 rpm, 1,500 rpm, 2,000 rpm, and 2,500 rpm respectively.

Postoperative radiation therapy following the incomplete resection of a non-small cell lung cancer

  • Park, Jaehyeon;Song, Si Yeol;Kim, Su Ssan;Kim, Sang-We;Kim, Woo Sung;Park, Seung-Il;Kim, Dong Kwan;Kim, Yong-Hee;Park, Jongmoo;Lee, Sang-Wook;Kim, Jong Hoon;Ahn, Seung Do;Choi, Eun Kyung
    • Radiation Oncology Journal
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    • v.32 no.2
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    • pp.70-76
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    • 2014
  • Purpose: To review the results of postoperative radiation therapy (PORT) for residual non-small cell lung cancer (NSCLC) following surgical resection and evaluate multiple clinicopathologic prognostic factors. Materials and Methods: A total of 58 patients, who completed scheduled PORT for positive resection margin, among 658 patients treated with PORT from January 2001 to November 2011 were retrospectively analyzed. Radiation therapy was started at 4 to 6 weeks after surgery. Chemotherapy was also administered to 35 patients, either sequentially or concurrently with PORT. Results: The median age of patients was 63 years (range, 40 to 82 years). The postoperative pathological stage I NSCLC was diagnosed in 10 (17.2%), stage II in 18 (31.0%), and stage III in 30 patients (51.7%). Squamous cell carcinoma was identified in 43, adenocarcinoma in 10, large cell in 1, others in 4 patients. Microscopic residual disease (R1) was diagnosed in 55 patients (94.8%), and the remaining three patients were diagnosed with gross residual disease (R2). The median dose of PORT was 59.4 Gy (range, 50.0 to 64.8 Gy). Chemotherapy was administered to 35 patients (60%), and the median follow-up time was 22.0 months (range, 6.0 to 84.0 months). The 3-year locoregional relapse-free survival and distant metastasis-free survival rates were 82.1% and 52.9%, respectively. The median overall survival was 23.8 months (range, 6.0 to 84.1 months), and the 3-year overall survival rate was 58.2%. Chemotherapy did not influence the failure pattern or survival outcome. Conclusion: PORT is an effective modality for improving local tumor control in incompletely resected NSCLC patients. Major failure pattern was distant metastasis despite chemotherapy.

A Study on The Factors Affecting the Managerial Performance of Hospitals (병원경영의 수익성 결정요인에 관한 연구)

  • Chung Bhum-Suk
    • Management & Information Systems Review
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    • v.17
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    • pp.107-133
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    • 2005
  • The purpose of this study was to analyze a trend of profitability classified by characteristics of hospitals and to analyze related factors. The data for this study were derived from survey material conducted by the Korean Hospital Association on 33 hospitals in Korea between 1993 and 2002. Profitability was measured in the aspect of investment profit rate and operation profit rate with 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 beds, period of establishment, region), financial factors (total asset turnover, liabilities to total assets, current ratio, fixed ratio, inventories turnover, personnel costs per operation profit, material costs per operation profits), composition of manpower and facilities(personnel and area per beds), productivity index(the number of daily patients per medical doctor, the number of daily patients per nurse), the score of quality assurance activities. First, Concerning the specialists per beds or area per beds and profitability of hospitals there was not statistically significant. Second, Those hospitals having the most daily patients per nurse had significantly higher profitability than the others, but the number of daily patients per medical doctor had little effect on the profitability. Thirds, Those hospitals having a higher proportion total asset turnover tended to show significantly higher profitability compared to other hospitals, but the liabilities to total assets and liquidity ratio had a little difference to the profitability. Those hospitals having a higher proportion personnel costs per operation profit and material costs per operation profits tended to show significantly lower hospital profitability compared to other hospitals. Fourth, In regression analysis, hospital profitability had negative relationship with personnel costs per operation profit or material costs per operation profits. While it had positive relationship with total asset turnover, the number of daily patients per nurse. In conclusion, private hospitals had higher profitability than that of public hospitals. Though factors related to profitability of hospital were different according to ownership, it is important for securing appropriate profitability by operating appropriate number of nurse, raising total asset turnover, and reducing personnel costs, material costs per operation profits. This study can be used as a baseline data for planning of hospital management. But the study may be limited in that the results cannot be generalized due to its small sample size. However, this longitudinal observation of 33 hospitals over ten year period has significant merit alone.

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Tetrapolar incompatibility system of Pleurotus ostreatus new strain 'Miso' (신품종 '미소' 느타리버섯의 4극성 불화합 시스템)

  • Lee, Byung-Joo;Kim, Yong-Gyun;Kim, Hong-Kyu;Yang, Eye-Seog;Lim, Yong-Pyo
    • Journal of Mushroom
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    • v.7 no.4
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    • pp.141-149
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    • 2009
  • The sexual incompatibility system was investigated in the new strain Pleurotus ostreatus 'Miso'. Matings among monosporous progeny collected from fruiting bodies revealed that the new oyster mushroom is heterothallic and has a tetrapolar mating system. Single basidiospore isolates that did not have clamp connections were determined to be monokaryotic. Compatible parings of monokaryons were distinguishable macroscopically by the rapid growth and gross morphology to some extent but they were distinguished obviously by the presence of clamp connections from incompatible pairings under microscopic examination. Rarely dikaryotization was unidirectional with clamp connections only at the margin of one side of mating. In tetrapolarity of matings, four kinds of patterns, A1B1, A1B2, A2B1, and A2B2, were decided depending on compatibility tests in a parental strain with a mating factor of A1A2B1B2. The mating tests with the tester strains were performed for the detection of mating types on the rest of selected monokaryons.

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Result of Radiotherapy for Esophagus Cancer (식도암의 방사선 치료 결과)

  • Jung Taesig;Moon Changwoo;Yum Hayong;Yang Chilyong
    • Radiation Oncology Journal
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    • v.6 no.2
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    • pp.211-226
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    • 1988
  • Among 165 patients of esophagus cancer treated by either radiation alone or postoperative radiation, median survival period was 6.6 months, $16\%$ 3 years and $8\%$ 5years crude survival. In biphasic plotting of survival curve semilogarithmically all nonresponder died within one year regardless of treatments and in responder each 1, 2, 3 years survival rate was $80\%,\;70\%,\;60\%$ in the group of postoperative radiation among 20 patients ($54\%$ of 37 patients) respectively and $62\%,\;38\%,\; 23\%$ each in the group of radiation alone among 61 patients ($48\%$ of 128 patients) respectively, better survival rate of postoperative radiation vs radiation alone in 3 year (P<0.01). The most common cause of death was dysphagia $55\%$, and majority of patients died by failure to control the disease locally $62\%,\;88\%$ of stricture were associated with persistenece of cancer in esophagus. $50\%$ of patients was found to have locoregional metastatc nodes. Preoperative diagnostic failure rate was for metastatic locoregional nodes was $54\%$, for grossly metastatic nodes $29.7\%$, for blood borne organ metastasis $13.5\%$, and for local extent of the disease $14\%$. The residual cancer at surgical margin o. postitive node was not effectively killed by either 5000 to 5500 cGy conventional radiation or 5290 to 5750 cGy with 115 cGy fraction in 2 times daily; hyperfractionated radiation. However hyperfractionation schedule decreased the both acute and late complications in this study.

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