• Journal of Applied Tourism Food and Beverage Management and Research
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• v.15 no.1
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• pp.81-97
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• 2004

The purpose of this study is to suggest management information through the analysis of relationships between financial characteristics and financial performance to the owners and managers of super deluxe hotels in Korea. The data of super deluxe hotels were collected by the electronic F/S announcement system. Forty-two hotels, which have financial statements for the previous three consecutive years were chosen as the sample of analysis. Return on total assets and times interest earned, asset turnover, current ratio of the super deluxe hotels are correlated. Return on total assets and asset turnover, sales growth rate, times interest earned are also correlated. And productivity and asset turnover of chain hotels are correlated. Based on this study, it can be concluded that chain hotels are maily correlated with growth ratio and activity ratio. Otherwise non-chain hotels are mainly correlated with current ratio and safety ratio.

• Korea Journal of Hospital Management
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• v.20 no.3
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• pp.36-44
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• 2015

The Activity Based Costing(ABC) means the process that makes clear how the actions and input resources have changed into service to calculate medical services costs. These days, the number of hospital which is using the ABC system is increasing to make their policy decision making efficient and run the hospitals more resonable. This study analyzes the unbalance in the level of health insurance service fee and the improvement plans based from 8 hospitals(ABC system) and 95 clinics(ABC survey). The cost recovery ratio has shown different levels according to each service type. A surgery service type recorded 76.8% and an evaluation & management service type is 84.6%, a treatment procedure type(85.8%), a function test type(91.6%) and health insurance fee even did not reach to the original cost. Meanwhile, a laboratory test type and imaging test type show high level of cost recovery ratio. they recorded 188.3% and 158.8%. Resultingly now of unbalance in the level of health insurance service fee accelerates supply of every test. so there is a need to make laboratory test type and imaging test type lower to keep balance with the surgery and medical service. These methods should be performed gradually with monitoring the unbalance fee ratio and for this, a panel medical institution have to be established for generalizations of studying result, fairness of selecting researching sample.

• Journal of Physiology & Pathology in Korean Medicine
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• v.31 no.3
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• pp.194-199
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• 2017

This study aimed to identify the effects of lifestyle on Mibyeong, and provide basic data for health promotion activities for management of Mibyeong. A total of 405 data were analyzed for Daejeon University employees from July, 2015 to Jan, 2016. In this study, we collected the data about sex, age, BMI, dietary habit, physical activity, smoking, drinking, and Mibyeong index. There was a difference between Mibyeong groups according to irregular eating, eating of night snack, and smoking for men, while overeating, irregular eating, and physical activity for women. Logistics regression analysis, adjusting for sex and age, was used to estimate related factors of Mibyeong. Compared to the healthy group, Mibyeong 2 group tended to overeat 4 times a week with odds ratio of 3.52, eat irregularly with odds ratio of 2.67, lack of physical activity with odds ratio of 3.30, and to smoke with odds ratio of 3.07. This study suggests that lifestyle, particularly dietary habit, physical activities, and smoking, might be significantly associated with Mibyeong. Good lifestyle could help prevent Mibyeong.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.28 no.2
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• pp.81-93
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• 2005

The main purpose of this paper Is to develop the Management Resource Analysis System for KOTRA which is based on Activity Based Costing(ABC). Because the products and services of KOTRA are exclusive and include a government subsidy, we need develop a different system from the private firm's ABC system. The Management Resource Analysis System that we propose is embodied using JAVA and JSP within an UNIX environment and developed as a Web-enabling base. It is expected for aiding a manager's decision-making such as resource inquiry, standard resource analysis, estimating the ratio of a government subsidy, case based reasoning, what-if analysis. The results of this paper suggest what points are to be considered when we apply ABC for Government Investment Corporation.

• The Korean Journal of Health Service Management
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• v.14 no.2
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• pp.15-27
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• 2020

Objectives: The purpose of this study is to compare analysis of financial performance in university hospitals. Methods: Data from 2005 to 2017 were collected from income statement, balance sheet, and annual reports in 23 university hospitals. The dependent variables are used financial performance, namely, medical profit to total assets, medical profit to medical revenue, and net profit to medical revenue. The independent variables are establishment type, hospital province, bed, open liquidity, stability, and activity. Results: From 2005 to 2007, university hospitals steadily increased medical revenues, nonmedical revenues, medical profit, net profit, and reserve fund for essential business by investing fixed assets using financial leverage. From 2015 to 2017, the debt ratio was minimized based on existing management performance. Results showed that university hospitals maintained high profitability by actively investing in medical equipment, medical environment, and facilities using reserve fund for essential business. Conclusions: Results suggest that this will be the basic data for efficient management of university hospitals.

• Journal of Korean Academy of Nursing
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• v.33 no.1
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• pp.122-129
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• 2003

Purpose: The purpose of this study is to examine the difference of direct nursing activity and patient outcomes as mortality rate, complication rate, readmission rate and length of stay related to graded fee of nursing management for inpatient. Method: The subjects of this study were 44 general hospitals with more than 500 beds. Data totaled to 86,044 claims provided to inpatients in Jan. 2001 requested by an electronic data interchange from a Health Insurance Review Agency. The data was analyzed by SPSS win(ver.10.0) and statistical methods used were frequency, one-way ANOVA, $X^2$-Test and regression. Result: Synthetic judgment through performance index and 95% confidence interval, direct nursing activity showed to provided adequate quality of nursing care on 2nd, 3rd, 4th and 6th nursing degree. Also, patient outcomes showed difference by graded fee of nursing management for inpatient. Mortality rate of 2nd was the lowest with P.I. 67.9, 3rd, 5th, 6th, 4th in order. In case of complication rate, 2nd, 3rd and 4th were lower than other nursing degree. Readmission rate of 4th and 5th was the lowest. Length of stay of 2nd was the shortest with P.I. 88.3, 3rd, 4th, 5th, 4th, 6th in order. Conclusion: The findings from this study showed that, the higher nurse-to-patient ratio, the greater amount of direct nursing care activity for the patient. Also, the more direct nursing activities influenced a lower mortality rate, complication rate and readmission rate, shorter length of stay.

• International conference on construction engineering and project management
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• 2015.10a
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• pp.101-103
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• 2015

Scientific methods that measure the physical demand requirements of a construction operation have not been arrived at maturity in construction community. It is attributed to the difficulty involved in performing controlled experiments on the operation and its' volatile jobsite environment. This paper presents a method that measures the physical demand requirement of the waterproofing activity and verifies the differences between various operations (e.g., a primer painting and a polyurethane coating) consisting of the activity. Two hypotheses, which are involved in the operations, are summarized as follows: [Hypothesis 1] when one performs the same amount of work; the one's average heart rate required for the polyurethane coating operation is higher than that required for the primer painting operation. [Hypothesis 2] when one performs the same amount of work, the one's break time required for the polyurethane coating operation is longer than that required for the primer painting operation.

• Culinary science and hospitality research
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• v.14 no.4
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• pp.93-105
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• 2008

This study was attempted to analyze causal relations among flexibility, growth, and profitability variables, which are the financial indexes of restaurant enterprises. The samples were 24 restaurant enterprises in total, and 102 financial statements between 2002 and 2006 were analyzed. As a result of the analysis, total asset growth rate influenced all profitability variables among growth variables. Also, the net sales growth influenced return on sales and return on assets, and the assets turnover influenced return on assets and return on equity. Among flexibility variables, current ratio and interest coverage ratio to operating profit influenced return on assets, and return on equity was influenced by current ratio and debt-to-equity ratio.

• Journal of the Korea Safety Management & Science
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• v.10 no.4
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• pp.327-336
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• 2008

Recently, technology growth and globalization of the market bring the age of knowledge based economy. These competitive environment require that the firms should cooperate among industry, academia, and institute. Cooperation between firms and universities for research and development is one of the most important business strategy in improving their business competences. This paper studied the factors of the firm involvement in the cooperation between firms and universities for technology development. To analyze the involvement factors, the data of 'R&D activity survey' of Ministry of Science and Technology(MOST) were used. Based on results of the analysis, 6 factors such as firm size, the years of firms, ratio of the researchers, the ratio of collaborative investments, the ratio of new product development, and the number of property right were significant. As the technology cooperation get flourished, the results of this research is expected to play a meaningful role as an basic data for developing the cooperation between industry and academia policy for technology development.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.441-449
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• 2021

Bankruptcy is indicated by the inability of the company to meet its maturity obligations. The Covid-19 pandemic has had a terrible impact on the economy and businesses. The aim of this study to determine the effect of the ratios of activity, growth, leverage, and profitability in predicting bankruptcy projected by earnings per share (EPS). The sample of this research was non-banking financial sector companies listed on the Indonesia Stock Exchange in 2015-2019 and the purposive sampling technique was used. The data analysis method used was the logistic regression method to test the hypotheses. Company growth shows the company's ability to manage sales and generate high company profits, as such, the probability of the company experiencing bankruptcy will be lower. The results of this study showed that the debt to assets ratio (DAR), debt to equity ratio (DER), and return on assets (ROA) can predict bankruptcy. Meanwhile, this research found that the total assets turnover (TATO) ratio, sales growth, and net profit margin (NPM) cannot be used to predict bankruptcy.