Earticle

Partial transactions which use computer networks are formed in the cyberspace due to rapid progress of communication and computer technology. Electronic business transactions have security problems according to the special quality of opening networks, while it can be approached easily by anyone without being tied to time and places through Internets. To revitalize the electronic business transactions, security technology which can establish its security and trust is the prior task and both safe information communication and better information security service offer are essential factors. The method to exchange information through Internets must be made after confirming one another's exact connection in the mutual identity certification to prevent a lot of threat which can occur in the use of password techniques. To satisfy these electronic business transactions, we intend to increase understanding of authentication algorithm provided with authentication function of messages and users as well to plan safety and trust of business information and contents in the electronic business transactions.

Contract requires, on principle, a meeting of minds. The basic elements of that contact are an offer by one party and an acceptance of the terms of the offer by the other party. In the electronic commerce an offer and the acceptance of an offer may be expressed by dispach or receipt of data messages. The contract which a data messages is used in the formation may be called electronic contract. The formation of the electronic contract is regulated by the Civil Code or the Commerce Code. The time of the contract formation is regulated by the Civil Code and the Commerce Code. But the time of dispach and receipt of the data message is stated in Article 9 of the Fundamental Law on Electronic Commerce. In this article the dispatch of a data message occurs when it enters an information system outside the control of the originator or of the person who sent the date message on behalf of the originator. The time of receipt of a data message, if the adressee has designated an information system for the purpose of receiving data message, is at the time when the data message enters the designated information system; or if the data message is sent to an information system of the adressee that is not the designated information system, at the time when the data message is retrieved by the addressee; if the addressee has not designated an information system, receipt occurs when the data message enters an information system of the addressee. The time of the electronic contract formation depends on the Civil Code or the Commerce Code and this Article 9 of the Fundamental Law on Electronic Commerce. An electronic contract may be formed by an offer and the acceptance of an offer by dispach or receipt of data message. An offer can not be withdrawn after it is accepted. But in mail-order sales and installment dealing an offer can be revoked after the goods were delivered. In this case the contract is lapsed.

Among the changes of the management environments surrounding enterprises, one of the most important reasons that affect the organization management in the future would be the rapid development in the field of information technology(IT). And every company takes the speed to be important to maintain the competitive superiority of its own especially. To meet this kind of circumstances, the expectations to reorganize the business processes using the IT become higher. The IT is worth when the companies manifest their own potential powers by taking advantage of the it and when they evolve and apply the novel ways to the business as well. Even though they, therefore, introduce the information system to realize their strategic superiorities, it is difficult to achieve their initial aims. Moreover, in the phase of IT introduction, it is necessary to include the property of alignment between the IT and the conventional management fields containing the management strategy and the organization planning. In the case the company revolution by IT is carried out, the two facts we should note to maintain the alignment between the management strategy and the target of organization are as follows. First. it is required to share the common and underlying recognition on the IT between the chief executive officers(CEOs) and the system part. Second. it is important to exchange information with other companies by utilizing the IT.

This paper presents a case study regarding a simple accounting information analysis method through the practical design using spreadsheet tool-Excel, which can offer to the management with more useful and practical information for the management decision-making. In this study, spreadsheet program is used to constitute case of the accounting information analysis method. Spreadsheet tool-Excel is easy to analyze the accounting information. And it can constitute a necessary program through function menu. In conclusion, the spreadsheet program should be used for quantitative analysis and evaluation on the accounting information. And it should be used to perform management activities. The results of this study may be summarized as follows: First, it is possible to constitute useful and practical case in the accounting information analysis method with spreadsheet program. Second, this study proposes directions for the accounting information analysis method with spreadsheet program.

Recently, administrators of Korean university are struggling to survive against rapidly changing environment. But, the customer service of university organizations are generally recognized inferior to those of business service. Thus, the measuring of service quality is the beginning of works to improve customer service in university. SERVQUAL is known the most generalized scale to measure service quality. After SERVQUAL was published as a measure of perceived service quality by PZB(1985), several arguments have been made against its validity and the other measures have been suggested by Tears(1993), Cronin and Taylor(1992). Therefore, this paper reviews about SERVQUAL controversies. Also, this paper analyzed the dimensions of service quality and its relevant concepts. For this empirical study, 288 respondents drawn from university student in Pusan area are collected and 5 hypotheses are analyzed by using regression analysis. The results of empirical study are as follows. (1) three dimensions of service quality(specialty, reliability, tangiables) are perceived from factor analysis. (2) dimensions of service quality are related to the overall service quality and customer satisfaction, especially specialty is varified as the most important dimension. (3) customer satisfaction affects repurchase intention and word-of-mouth effect positively. In conclusion, however this study have a few limitations about sampling and questionnaire, offers some strategic directions for improving the service quality of university organizations.

This study investigates whether the post-merger bad performance of merging firms was caused by the increase of cost and which cost is responsible for that, if it were. To do this, it is investigated whether there is any difference in terms of cost between pre-merger versus post-merger firms. Also the comparison of cost is used between merging firms and non-merging control groups. The finding is that the merging firms have a bigger cost than the non-merging control group and the post-merger firms have a bigger cost than the pre-merger firms. Especially labor cost to revenue and depreciation cost to revenue are statistically very different among them. Thus it is suggested that there are inefficiency of manpower and assets.

Our business conglomerates are sharing their fates economically because of mutual debt warranty among their own affiliates and excessive financial loans. For this reason, it is inevitably restrictive to obtain the whole information on such conglomerates by individual and consolidated financial statements. To solve this problem, the system of combined financial statement was introduced through modifications of the Act of the outside audit of corporations in 1988. As a result, 15 out of this nation's 30 major business conglomerates prepared and submitted their own combined financial statements. In this paper, all financial statements are grouped into financial and non-financial parts, based on characteristics of business control and combined financial statement. Then the business size, financial rate and internal transactions for each of the conglomerates are analyzed, based on which problems of the combined financial statement as announced publicly are clarified. For the system, this study suggests improvement points such as a sufficient publication of any possible situations and interest coordination caused between the date of business settlement and that of preparing combined financial statements by applying principles of sharing to the evaluation of valuable instrument papers for investment and by determining the amount, 5% accounting for the total amount of debt warranty, foreign exchange assets and debts.

A venture business plays important roles in the economy of a developing nation. It makes highly value-added product, increases employment and improves the industry structure. The objective of this study is to derive the financial and non-financial characteristics from venture businesses, which determine a highly successful business group or a less successful business group. The firm characteristics are composed of 21 financial(liquidity, leverage, cash flow, activity, productivity, and etc) and 34 non-financial characteristics(manager, technology, marketability and credibility variables), which have been considered as the key characteristics for venture business by the existing literature. All financial ratios and non-financial characters play a role of making discriminations between a highly successful and a less successful group. Because there are not generally accepted definitions, classifying a highly successful and a less successful venture business is a very difficult problem. Operational definitions have many problems but we have no choice in current stage.

As a competition between a country and a company becomes fierce and the quality information, reliability and quality guarantee of a product are more emphasized, quality has become an important strategic task of a company. A company today has a strategic quality management system for quality improvement in order to perform such a strategic task. The content of this are as follows. Classify the types of quality strategy of our manufacturing companies when the necessity of a strategic quality management increases in order to adapt to a rapidly changing management environment and study the characteristics of a quality management activity factor of quality strategy. The content and meaning of this analysis are summarized as follows. Confirmed qualify management activity in which quality strategy could be used by analyzing the effects by tendency of a quality management activity factor by quality strategy. It was a product/service factor that a quality management activity factor contrasted most clearly by tendency of quality strategy. Also, it can be said that this study set the foundation of quality strategy of our manufacturing company in a methodological way because this can be used in developing the theory and model of quality management and in verifying them by confirming and embodying the main area for successful quality management through comparing and analyzing factors related with main areas of quality management.

Under the pressure of competition and efficiency in the 21st century, many firms need to adapt the system of new labor relationship, labor management' innovation. In global economy and information time, country and company have become a business imperative core strategy. Industrial and Labor management culture is more innovation and sustain, development. Therefore, This paper review, the new era of 21st century of knowledged based information society, new labor management culture's shape and the possibility of strong corporate culture's impact. This study suggested several improvement ways of Labor Management. The directions of participation in decisions in labor relation as follows: A manager and employee cope with partnership each other, open management is to successfully operate. Then investment enlarge human resource development, career development, education & training's enforcement etc. Employee are creativity and innovation task centered interested in the working conditions. First of all, employee has to not only effort to productivity improvement, but also voluntarily capacity improvement. These changes are hot issues to employee as well as to manager. Also, Government role is very important. They provide to constructive infra and human resource management should be develop as well as supported to knowledge based employee in socially responsible management. Finally, new labor relations culture' practice can effort the growth to improve upgrading strategy the sound labor-manager.