• Title/Summary/Keyword: Management activity ratio

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A Comparative Analysis of Business Performance of University Hospitals for the Past 10 Years (최근 10년간 대학병원 경영성과 비교분석)

  • Yang, Jong-Hyun
    • The Korean Journal of Health Service Management
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    • v.10 no.3
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    • pp.13-25
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    • 2016
  • Objectives : The purposes of this study was to analyze business performance of university hospitals for the past 10 years. Methods : Management and finance data from 2005 to 2014 were collected from balance sheets, income statements and annual reports from 27 university hospitals. The dependant variable used was profitability which included return on assets, operating margin and net profit to gross revenues 1. The independent variables were general characteristics, liquidity, stability, activity and financial ratios. Results : University hospitals over the last 10 years had achieved good management performance. Using financial leverage, patient revenues, operating profit, nonpatient revenues, total assets and total debt, the total amount had increased by more than double. The ratio of fixed liability and fixed assets turnover was found to have a significant positive (+) effect on management performance in the years 2012-2014. Conclusions : Based on these results, this study suggests a more in-depth analysis using fixed liabilities and fixed assets.

A Study on the Usage of Smartphones for English Listening Activity (디지털 융합 영어 듣기 활동을 위한 스마트폰 활용 연구)

  • Choi, Mi Yang
    • Journal of Digital Convergence
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    • v.15 no.4
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    • pp.451-459
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    • 2017
  • This study investigates the usage of smartphones in English listening activities. 71 students answered the 10-item questionnaire after doing listening activity using their own smartphone for one semester in the course of Practical English listening and reading. The findings show that listening activity done with smartphone enhanced students' interest in English listening and improved their English listening skills because smart phones made customized learning possible. However, the major limitation of using smart phone is that students are distracted during activity by smart phones' other functions such as SMS and messenger. To reduce such distraction, I suggest that individual listening activity with smart phones be mixed with instructor-led activity using a classroom computer in about 50 to 50 ratio. The ratio might vary depending on the level of students' English listening skills. These findings will make a contribution to the boost of digital convergence English learning.

Verification Test of High-activity SMEs Using Technology Appraisal Items (기술력 평가항목을 이용한 고활동성 중소기업 판별)

  • Lee, Jun-won
    • Journal of Technology Innovation
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    • v.28 no.1
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    • pp.31-52
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    • 2020
  • This study was started to verify the preliminary(Ex-ante) discrimination power of the firm's high-activity using the 'Forward-looking' oriented technology appraisal model used in technology financing. The analytical firms are classified into the industry (manufacturing / non-manufacturing) and the age of company (initial / non-initial). High-activity SMEs are defined as those that achieve at least twice the average asset turnover ratio of the cluster. As a result of the discriminant model by applying C5.0 method, which is one of decision tree models, classification accuracy is more than 99% in all industries and the age of company, and it is confirmed that the discriminant power of the model is stable. As a result, the management expertise, capital involvement and funding capacity items were identified as a critical variable for the high-activity SMEs. In addition, the technology management capability and technology life cycle were also confirmed to be the items to determine high-activity SMEs in the manufacturing industry. Through this, it was possible to confirm some possibility of prior discrimination and policy utilization of high-activity SMEs by using technology appraisal items.

Antioxidant Activity and Quality Characteristics of Cookies with Chestnut Inner Shell (율피 분말을 첨가한 쿠키의 항산화 활성 및 품질 특성)

  • Joo, Shin-Youn;Choi, Hae-Yeon
    • The Korean Journal of Food And Nutrition
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    • v.25 no.2
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    • pp.224-232
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    • 2012
  • This study was conducted to investigate the effect of chestnut inner shell powder on antioxidant activity and the quality characteristics of cookies. Cookies were prepared with different amounts of chestnut inner shell powder(in ratios of 0, 0.5, 1, 3 and 5% to the flour quantity). The antioxidant activity was estimated by DPPH free radical scavenging activity and the total phenol content in chestnut inner shell powder and cookies. For analyzing quality characteristics, bulk density and pH of the dough, spread factor, loss rate, leavening rate, color, texture profile analysis, and sensory evaluations were measured. The spread ratio, a values, total phenol contents and DPPH free radical scavenging activity of cookies significantly increased with increasing chestnut inner shell powder(p<0.001), while the pH of the dough, L values and b values of the cookies significantly decreased with increasing chestnut inner shell powder content(p<0.001). The consumer acceptability score for the 3% chestnut inner shell cookie groups ranked significantly higher(p<0.01) than those of the other groups in overall preference, flavor, taste and color. From these results, we suggest that chestnut inner shell is a good ingredient for increasing the consumer acceptability and the functionality of cookies.

Strategies for Improving Financial Management Performance of Exhibition and Convention Centers in Korea Based on Financial Ratio Analysis (재무비율분석에 기초한 한국 전시컨벤션센터의 재무적인 경영성과 개선전략)

  • Yongsuk Kim
    • Korea Trade Review
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    • v.46 no.4
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    • pp.1-16
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    • 2021
  • This study suggests improvements in the management performance of the five largest exhibition and convention centers in Korea through financial ratio analysis. For this research, the financial ratios of each center were compared to the average of the centers as well as to the overall industry average during the past five years. According to the analysis results, the stability and growth ratios of the centers were excellent, but the profitability and activity ratios were poor. In particular, the ratios of profitability were in state of urgent need for improvement because they were at the level of severe deficits. It was analyzed that sales increase can be the key factor to improve centers' operation income and net profit to improve profitability. This study recommends measures to increase sales by using centers' facilities and their functions. The first is to actively host large-scale international meetings and conventions that only exhibition and convention centers can accommodate. The second is to attract brand exhibitions through strategic alliances with global Professional Exhibition Organizers (PEOs). Lastly, it is to organize sports and cultural events that are appropriate for incentive tours of associations and corporations.

A Study on the Application of Ergonomics to Prevent Musculoskeletal Disorders(Focused on Small and Medium Enterprises) (근골격계질환 예방을 위한 인간공학 적용연구 (중소기업 중심으로))

  • 양성환;조병모;최정화
    • Journal of the Korea Safety Management & Science
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    • v.4 no.4
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    • pp.27-44
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    • 2002
  • Recently, both management and labor are interested in the increasing ratio of musculoskeletal disorders. And the developed countries make efforts to consider a counterplan such as prevention activity of musculoskeletal disorders and application possibility of ergonomic program, because musculoskeletal disorders take large portion out of occupational disease. Especially, small and medium enterprises have bigger problems due to the inferior work condition and environment in comparison with big businesses. This study is to introduce developed countries' cases such as WISE(Work Improvement in Small Enterprises) and OSHA Handbook for Small Businesses and to suggest the program of ergonomic management for small and medium enterprises having comparative difficulties against big businesses in improving work environment and managing ergonomic operations.

A Case Study on the Welfare QC Activity as a Management Technique for Improving Quality in Social Welfare Service (사회복지서비스의 질적 향상을 위한 관리기법으로서 복지QC 활동에 관한 사례연구)

  • Park, Kyung-Il
    • Korean Journal of Social Welfare
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    • v.40
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    • pp.97-130
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    • 2000
  • The purpose of this paper is a case study on welfare QC circle which is considered as one of the management techniques to improve service quality among recently changing welfare environment. Futhermore this paper is also to suggest a new introduction of the welfare QC circle in korean social welfare agency. To accomplish these purpose, this study theoretically examines activity process and techniques of welfare QC circle. In practice, three social workers and one supervisor working at 'D' community welfare center in pusan are participated during six months. As a result, we founded the specific problems that is aroused from youth volunteer group within by fish bone chart, and proposed the alternative choices by 5W1H check sheet, and also certified to decrease turnover ratio in youth volunteering by pareto chart. This study, however, has its limitation in selection only one case study on welfare QC circle of youth volunteering. Welfare QC circle could be much contributed as one of the management techniques to enhance the quality of social welfare service from the viewpoint of the customer, If it is well developed korean welfare QC model which is suitable to social welfare organization and service. Therefore, in order to introduce welfare QC circle in korean social welfare organizations, I would like to suggest to find out a useful text of welfare QC and organize some welfare QC study groups including other suggestions.

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Quality Characteristics of Seockryu-pyun Added Pomegranate Juice and Pomegranate Concentrate (석류즙과 석류농축액을 첨가한 석류편의 품질특성)

  • Ko, Seong-Hye;Park, Jin-Hee;Yoo, Seung-Seok
    • Korean journal of food and cookery science
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    • v.24 no.5
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    • pp.722-728
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    • 2008
  • This study was to investigate the quality characteristics of Seockryu-pyun by addition of different ratio of pomegranate juice and pomegranate concentrate (100%, 80%, 60%, 40%). Moisture and the pH increased as the content of pomegranate juice and pomegranate concentrate decreased respectivley. However, DPPH radical scavenging activity was decreased when adding pomegranate juice and pomegranate concentrate was decreased. With decreasing pomegranate juice addition, both the lightness(L) and yellowness(b) was significantly (p<0.05) higher, whereas, the redness(a) was significantly (p<0.05) lower. As addition of pomegranate concentrate was decreasing that lightness, a value and b value were higher. Texture profiles of hardness, adhesiveness, cohesiveness, gumminess, chewiness of Seockryu-pyun was not greatly showed significant difference among samples. Also, springiness was not significantly (p<0.05) different in any groups. For sensory evaluation, color and sourness were decreased as pomegranate juice and pomegranate concentrate was diluted. Seockryu-pyun, PJ3 made with addition of 60% pomegranate juice was the most preferred in overall acceptability. From the results, the most advisable mixture ratio of Seockryu-pyun was found as pomegranate juice 360 g (60%), water 240 g, mungbean starch 60 g and sugar 200 g.

A Study on the Principle of Rationalization in Fisheries Management (어업경영합리화의 원리에 대한 고찰)

  • 공용식
    • The Journal of Fisheries Business Administration
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    • v.14 no.1
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    • pp.1-18
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    • 1983
  • This study has examined the principle of rationalization as a guiding principle in fisheries management. Generally speaking, the guiding principle of business management is the principle of profitability which is oriented to the profit maximization, but it has been insisted by Dr, Mohri that the principle of profitability should be translated into the maximization of ratio of added value on gross capital, According to Dr. Durcker, added value (contributed value) can be used to analyze productivity only if the allocation of costs which together make up the figures is economically meaningful. Therefore, the rationalization of fisheries management can be measured as a result of economic allocation of costs, The analysis of economic allocation of costs divides into macro-allocation of costs and micro-allocation of costs. In fisheries management, the former makes use of the analysis of break-even point, and the latter analyzes the efficiency of individual cost respectively and the state of division of costs which allocate into above-the-line expenses of lay system and management's burden expenses. In macro-allocation of costs, it is advisable that fixed costs be converted into variable costs. This is characteristically possible in fisheries management, because wages belong to variable costs in fisheries management while they are regarde as fixed cost in the other industires. Because we could find that all costs would belong to above-the-line expenses, in micro-allocation analysis, the very costs which are directly related to fisherman's poduction activity should be classified into above-the-line expenses, and the other costs into management's burden expenses. This is a central problem in the rationalization of fisheries management.

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Economic Evaluation of a Workplace Occupational Health Nursing Service: Based on Comparison with Atmospheric Environment Managing Engineer (사업장 내 간호사 활동의 경제성 분석: 간호사와 대기환경관리기사 비교를 통하여)

  • Jung, Hye-Sun;Lee, Bokim
    • Journal of Korean Academy of Nursing
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    • v.43 no.4
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    • pp.507-516
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    • 2013
  • Purpose: The purpose of this study was to use cost-benefit analysis of activity to clarify the economic effect of prepared nurses versus atmospheric environment managing engineers as healthcare managers. Methods: For the study 111 workplaces were surveyed, workplaces in which nurses or atmospheric environment managing engineers were employed as healthcare managers. The survey content included annual gross salaries, participation in external job training, costs in joining association covered by the company, location and year of construction of the healthcare office, various kinds of healthcare expenditures, costs in operating healthcare office, health education, and activity performance in the work of environment management. Results: In the case of the healthcare manager being a nurse, benefit was larger than input costs at a ratio of 2.31. On the other hand, in the case of healthcare manager being an atmospheric environment managing engineer, input costs were larger than benefits (benefit-cost ratio 0.88). Conclusion: Results indicate that nurses are an effective healthcare human resource and can offer good quality healthcare service. Therefore companies should hire nurses and actively promote the economic efficiency of nurses in workplace.