• Culinary science and hospitality research
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• v.15 no.4
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• pp.212-226
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• 2009

This study attempted to analyze the correlation between financial ratio and operating performance of foodservice companies, using the financial data by DART service. Financial ratio is an index to identify the management of foodservice companies from calculating the ratio associating two accounts in the financial statements. Managers, creditors and investors often have different purposes for using the ratio analysis to evaluate the contents of the financial statements. According to the analysis of financial ratio and operating performance, listed food and beverage companies proved to have a high correlation in all except for interest coverage. However, foodservice companies showed a high correlation in stability and growth ratio. Therefore, managers of the foodservice companies will need to improve operating performance for using efficient utilization plans of debt from assets and operating expenses(cost of goods sold, general and other expenses).

• Journal of Korean Society of Industrial and Systems Engineering
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• v.40 no.4
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• pp.246-252
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• 2017

In the defense acquisition, a company's goal is to maximize profits, and the government's goal is to allocate budgets efficiently. Each year, the government estimates the ratio of indirect cost sector to defense companies, and estimates the ratio to be applied when calculating cost of the defense articles next year. The defense industry environment is changing rapidly, due to the increasing trend of defense acquisition budgets, the advancement of weapon systems, the effects of the 4th industrial revolution, and so on. As a result, the cost structure of defense companies is being diversifying. The purpose of this study is to find an alternative that can enhance the rationality of the current methodology for estimating the ratio of indirect cost sector of defense companies. To do this, we conducted data analysis using the R language on the cost data of defense companies over the past six years in the Defense Integrated Cost System. First, cluster analysis was conducted on the cost characteristics of defense companies. Then, we conducted a regression analysis of the relationship between direct and indirect costs for each cluster to see how much it reflects the cost structure of defense companies in direct labor cost-based indirect cost rate estimates. Lastly a new ratio prediction model based on regularized regression analysis was developed, applied to each cluster, and analyzed to compare performance with existing prediction models. According to the results of the study, it is necessary to estimate the indirect cost ratio based on the cost character group of defense companies, and the direct labor cost based indirect cost ratio estimation partially reflects the cost structure of defense companies. In addition, the current indirect cost ratio prediction method has a larger error than the new model.

• Journal of the Korea Safety Management & Science
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• v.16 no.4
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• pp.397-403
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• 2014

The objective of this study is to provide improved methodology based on the IPA method. One case studies are solved by the proposed method. this study present the method that give value to use SN(Signal-to-Noise) ratio in IPA. A case study of lecture satisfaction are solved by the proposed method and the existing method. Also, the result is compared with the existing method using Mean and the proposed method using SN ratio.

• Proceedings of the Korean Society for Technology of Plasticity Conference
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• 2007.05a
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• pp.127-130
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• 2007

Effect of the forging process parameters on the void crushing is the cogging process has been studied in order to find the most effective factor. The Process parameters used for this study are die width ratio, reduction ratio and pre-cooling time before cogging process. Void crushing analysis about the selected process parameters was carried out using FE analysis. The results of FE analysis were evaluated by Taguchi method. It was found that the efficiency of void crushing increases with an increase in the values of all selected process parameters and the principal factor controlling the void crushing was identified as the reduction ratio.

• Proceedings of the Korean Society of Precision Engineering Conference
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• 2002.05a
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• pp.890-893
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• 2002

This study is focused to predict the behavior of Al foam with closed-cell structure during the 3 point bending test and the upsetting test according to aspect ratio. We calculated characters of aluminum foams with closed-cell structure and took the simulation. The effects on the aspect ratio of the cell was investigated parametrically. The analysis was carried out on two models, First, the bending test in elasticity of the rectangular beam, and Second, the upsetting test in plasticity of the circular cylinder. In the analysis, the deformation of the beam and the cylinder was influenced by the aspect ratio of the cell. Further, We assumed that the geometry of feared aluminum cell change the stress and strain in the test.

• 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.

• Tunnel and Underground Space
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• v.14 no.5
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• pp.339-344
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• 2004

Variation of horizontal to vertical stress ratio of transversely isotropic rock caused by erosion was studied by numerical analysis. Influence of transversely isotropic was less than 5% for isotropic case. Difference between stresses obtained by numerical analysis and theoretical solution was small when initial stress ratio was small and the difference increased as erosion depth increased. Stress ratios diverged from initial ones as depth increased. An equation to determine stress ratio considering erosion according to the analyses was suggested.

• Journal of Korean Society on Water Environment
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• v.25 no.4
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• pp.580-588
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• 2009

In this study daily flow rates and delivered pollutant loads of Nakdong river basin are simulated with modified TANK model and minimum variance unbiased estimator. Based on the simulation results, flow duration curves, load duration curves, and delivery ratio duration curves have been established. Then GIS analysis is performed to obtain several hydrological geomorphic characteristics such as watershed area, stream length, watershed slope and runoff curve number. Finally, multiple regression analysis is carried out to estimate empirical equations for pollutants delivery ratio. The results show that there is positive relation between the flow rates and delivery ratios, and the proposed empirical formulas for delivery ratio can predict well river pollutant loads.

• Proceedings of the Korean Society for Technology of Plasticity Conference
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• 2008.05a
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• pp.75-78
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• 2008

The predictive equation of void-closure was developed to evaluate void crush ratio with respect to the process variables in the cogging process of a large round bar. The comprehensive finite element analysis with the process variables such as reduction ratio and die width ratio was carried out. The predictive equation of void-closure for cogging process was established on the basis of the regression analysis with the extensive FE analysis results and verified by comparing the predicted results with FEA results with various forging passes.

• Journal of Korea Multimedia Society
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• v.23 no.12
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• pp.1586-1593
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• 2020

This study was conducted on the face ratio of mammals. It can also be applied to character automation by checking factors about the difference between animal and human face shapes. This paper used the face and face area data generated for Deep Learning learning. In detail, the proportion factors of the area comprising the faces of 20 species of animals and humans were defined and the average ratio was calculated. Next, the proportion of each animal was analyzed using the Principal Component Analysis (PCA). Through this, we would like to propose the golden ratio of mammals.