• Korean Journal of Organic Agriculture
• /
• v.28 no.1
• /
• pp.59-68
• /
• 2020

This study analyzed and suggested management situations and improving issues on a consumer cooperatives which has supplied environmentally friendly agricultural products from the year 2002. Indices of management analysis are stability ratio, activity ratio and profitability ratio. Management Stability ratio indices are debt ratio, net worth ratio, fixed ratio and current ratio. Management activity ratio ones include fixed assets turnover and net worth turnover. And profitability ratio is showed through return on investment, net return on sales and return on equity. In order to analyze these indices, financial statements after the closing entires are used each year.

• Korean Journal of Organic Agriculture
• /
• v.26 no.4
• /
• pp.599-607
• /
• 2018

This study analyzed the management situation of two organizations that have produced environmentally friendly agricultural and livestock products. One organization sells and processes environmentally friendly agricultural products like as grains, vegetables, fruits and processing foods. Another organization processes and sells environmentally friendly livestock products, specially beef products. Indices of management analysis are stability ratio, activity ratio and profitability ratio. Stability ratio indices are debt ratio, net worth ratio, fixed ratio and current ratio. Activity ratio ones include fixed assets turnover and net worth turnover. And profitability ratio is showed through return on investment, net return on sales and return on equity.

• Korean Journal of Organic Agriculture
• /
• v.30 no.4
• /
• pp.471-483
• /
• 2022

This study analyzed management situations of two organizations that have produced environment-friendly agricultural and processed meat products. 'A' farming corporation sells environment-friendly agricultural products like as grains, vegetables, fruits and processing foods. 'B' agricultural corporation processes and sells environment-friendly processed meat products, specially organic and antibiotic-free beef products. Recently, members and production areas of 'A' farming corporation have decreased because of their aging and labor shortage. And Indices for the management analysis are stability ratio, activity ratio and profitability ratio. Stability ratio indices are debt ratio, net worth ratio, fixed ratio and current ratio. Activity ratio ones include fixed assets turnover and net worth turnover. And profitability ratio is showed through return on investment, net return on sales and return on equity.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.15 no.4
• /
• pp.1932-1937
• /
• 2014

This paper examines whether debt ratio effects earnings management. There are various methods that estimate earnings management. This paper examines whether these methods impact on the relationship between earnings management and debt ratio. In addition, this study examines whether these relationship effects of debt type. Previous studies in this area haven't examined the relationship between debt ratio and earnings management in Korea. These studies didn't consider earnings management's method to analysis for this relationship. This paper tests the relationship between earnings management and debt ratio with methods of earnings management unlike from previous studies. Results are summaried as following. First, the relationship between debt ratio and earnings management was different for these methods. Abnormal Accruals that used estimation of eanrnings management in previous studies didn't examine these results that debt ratio effects of earnings management. However, it was significant positive the relationship between real activity management and debt ratio.

• Health Policy and Management
• /
• v.18 no.2
• /
• pp.19-38
• /
• 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 the Korean Institute of Landscape Architecture
• /
• v.17 no.2
• /
• pp.15-25
• /
• 1989

The purpose of this study was to supply data of resident′s participation direction about children′s playground management. In this study, use disposition and consciousness of resident about management are investigated and analyzed at the 5 children′s playground in Taegu city. The results of this study were as follows: The result of resident′s use disposition showed ; visiting frequency was "everyday or occasionally(53.5% )", and visiting purpose was "for children(47.9 %), for rest, sports, spare time(24.6%)" and visiting time was equal1y except forenoon, and staying time was "within 1 hour(73.1%)". The satisfaction about park facilities and park existence of residents′ is composed importance degree of which is convenient, manyfunction spaces, managemental of tree and facilities in order. 9.3% of residents were proposal experience about management, and concern ratio of circumferenmce showed highly "concerned answer(45.9%)" About consciousness ratio of management subject, 46.5% of residents depended on authorities leading. Wholly, recognition ratio showed low. Park administration of authorities leading and lack of resident′s concern wore thought as its problem. About experience of cleaning beautification rout children′s playground, 14.2% of residents answered "be experience". Participation type of desirous management showed highest "cleaning of fallen leaves and rubbish(22.7% )". So, residents wished to take part in such simple managements. Charge of necessary tool and cost for management showed highest "partial charge of residents (47.9% )". About participant ratio of self government activity made by residents, 75.1% of residents answered "don′t be participated". A reason of nonparticipation showed "insufficiency of place and opportunity (38.7%), deficiency of time(17.97)". Activity of initiative and existing group can be done as a fine device in future. Desirous events for children and residents showed highest "play guidence for children or meeting for aged milan(40.7% )". Therefore, it will have to consider enough about resident′s participation program for activity of use and efficient management of children′s playground.

• Environmental Analysis Health and Toxicology
• /
• v.7 no.3_4
• /
• pp.69-79
• /
• 1992

Recently, concerns of water pollution and health risks caused by synthetic detergents have emerged, as the use of various detergents has increased It has been suggested that some surfactants are cocarcinogens. The surfactants tested were linear alkylbenzene sulfonate, sodium lauryl sulfate, polyoxyethylene sorbitan monooleat (tween 80), and the mutagens were 1-nitropyrene, N -methyl- N'-nitro-N -nitrosoguanidine, benzo (a) pyrene, and aflatoxin B$_1$. This study was undertaken to investigate the effects of surfactants on the activity of mytagens using the Ames mutagenic assay with Salmonella typhimurium TA98, TA100. The results were summarized as follows: 1. The surfactants have no mutagenic activity of themselves. 2. Higher doses of surfactants than 100 $\mu\textrm{g}$/plate reduced the number of revertants. It is assumed that the reduction would inhibited cell growth. 3. When the comutagenic ratio is defined as the ratio between mutagenic activity itself and the activity with mutagen and surfactant (drinking water quality standard), LAS showed the comutagenic ratio 0.86-1.17 and SLS 0.74-1.10 as well. According to the comparisons, it could not be recognised for the comutagenicity of drinking water quality standard of surfactant. 4. As increasing the amount of mutagens, the designated amount of surfactant did not affected the mutagen's activity statistically. From the above result, syunthetic surfactants do not present mutagenicity and comutagenicity in the microbial assay.

• Journal of Distribution Science
• /
• v.16 no.11
• /
• pp.21-27
• /
• 2018

Purpose - This study investigates the financial ratio of savings banks and the effect of the ratio having influence upon bankruptcy by quantitative empirical analysis of forecast model to give material of better management and objective evidence of management strategy and way of advancement and risk control. Research design, data, and methodology - The author added two growth indexes, three fluidity indexes, five profitability indexes, and four activity indexes CAMEL rating to not only the balance sheets but also the income statement of thirty savings banks that suspended business from 2011 to 2015 and collected fourteen financial ratio indexes. IBMSPSS VER. 21.0 was used. Results - Variables having influence upon bankruptcy forecast models included total asset increase ratio and operating income increase ratio of growth index and sales to account receivable ratio, and tangible equity ratio and liquidity ratio of liquidity ratio. The study selected total asset operating ratio, and earning and expenditure ratio from profitability index, and receivable turnover ratio of activity index. Conclusions - Financial supervising system should be improved and financial consumers should be protected to develop saving bank and to control risk, and information on financial companies should be strengthened.

• The Research Journal of the Costume Culture
• /
• v.12 no.4
• /
• pp.547-565
• /
• 2004

The purpose of this study was to evaluate the level of SCM activities and the logistics performance by SCM of the three company types in fashion industry· fabric suppliers, apparel manufacturers, and retailers. The level of SCM activities was estimated through the examination of seven factors: commitment and leadership of a top management, flexibility of management, understanding of demand characteristics, integrated management organization, information system, cooperative partnership and communication and exchange of opinion. The logistics performance was measured by improvement in customer service(on time delivery ratio of products, returning rate, treat ratio for A/S, order fill rate, substitute providing capability for being out of stock) and delivery cost reduction. Through questionnaire survey, a total of 214 data for 108 companies of three company types were collected: 46 for 40 fabric suppliers, 123 for 64 apparel manufacturers and 45 for 4 retailers. The analysis of SCM activity levels showed that fabric suppliers had higher degrees in the factor of understanding of demand characteristics, and apparel manufacturers had higher degrees in the factor of information systems. For retailers, the factor of communication and exchange of opinion represented higher degrees. The study on relationship between the SCM activity levels and logistics performance showed that the SCM activity factor of understanding of demand characteristics greatly improved a substitute providing capability for being out of stock in fabric suppliers, and information system improved a substitute providing capability for being out of stock, on time delivery ratio of products and order fill rate in apparel manufacturers. In retailers, the SCM activity factor of understanding of demand characteristics decreased returning rate highly and improved on time delivery ratio of products. The study results showed that SCM activities in fashion industry brought more improvement in customer service levels rather than in delivery cost reduction.

• Journal of the Korea Safety Management & Science
• /
• v.17 no.4
• /
• pp.343-352
• /
• 2015

This study analyzes the business performance of research and development(R&D) and especially studies the effect of technology management activity and technology innovation competency on commercialization performance. According to previous studies, the technology management activity can be composed of technological innovativeness, analysis of market, R&D method, and appropriateness for commercialization plan. Also, the technology innovation can be divided into patent, R&D manpower, R&D investment ratio, production capability, and marketing capability. On the result of the analysis, all the components of technology management activity are positively related with commercialization performance. In case of technology innovation competency, however, only production and marketing capabilities have influence on the business performance. Especially, marketing capability controls the effect of technology management activities on the commercialization performance. Consequently, technology management is very important activity for SMEs to succeed commercialization and SMEs should collaborate with production and marketing departments from the early stage of R&D.