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Technical innovation is very important in the small and medium enterprises. All successful innovation stars from a creative ideas, it be a new application for a technology, the satisfaction of a new identified need or of an old need in a new way, or the manufacture of a product by a different method. The purpose of this study is to investigate into the implementation effect of IMS(information management system) for information in small and medium enterprises. This research analysis was done as to small and medium enterprises of 24. The Results for this research analysis was as follows. First, the satisfaction scored 4.10 in information level up of the small and medium enterprises. Second, increased effect productivity scored 3.37 in samples of 17. Thrid, increased management efficiency productivity scored 3.14 in samples of 17.

Performance evaluation continues to receive attention today as it has for the past few decades. The problem addressed in this paper concerns the relationship between supervisor's causal attributions and their subsequent responses behavior. Previous study in personnel and other disciplines has indicated the importance of causal attributions in the interpretation of poor performance. However, most study has focused on antecedents of attributions than supervisor's responses to the subordinate's poor performance. The objective of this study was to investigate the effects of supervisor's causal attributions and subordinate's responses to a subordinate's poor performance. Specifically, using in the public sector context, the study examined the effects to two dimensions of causal attributions: locus of causality and stability, as well as on the punitiveness of supervisors's responses. The result supported that when the subordinate is internal causes for the performance failure, supervisor's responses were more punitive. Consistent with previous studies, internal attributions were found to result in more punitive behavior than external attribution. In addition, attributions to effort and luck were found to result in more punitive behavior than attributions to ability and task difficulty. Thus, the first hypothesis and second hypothesis supported. These result suggest the importance of appropriately for performance evaluation.

Recognition reactions about business area activities of business ethics measurement before and after business ethics educations are as follows: 1. Relativism average in production ethics after education shows the high rates, and deontological theory average shows the low levels. These facts show that period characteristics to respect value diversities are reflected. 2. The high average of justice theory, utilitarianism, relativism in distribution ethics before and after education reflects that fair competitions and multitude happiness are preferred, and situation adaptations about the environment changes are preferred. The low average of egoism and justice theory shows that value systems of minorities are not preferred. 3. The high average of relativism in advertisement ethics before and after education reflects the period characteristics to respect value diversities, and low egoism average shows that ethics standards of examine objects are high. 4. Egoism average in selling ethics before education is high, but this average after education is low. These reflect the fact that business ethics educations are efficient.

This study is focused on how to effectively support Busan regional footwear companies in partnership with parent company, in particular how to lead a mutual supplementary relationship with the minor firms while improving the efficiency in strategic outsourcing. Recently, The Korean Footwear Industries and companies are making a lot of efforts to enhance the structure of high expenditure and low efficiency as a means of recovering their competitiveness. As a domestic companies have a tendency to almost all the tasks on bloc, it is true that their competitiveness is on the rapid decline for they prefer self-reliance on the premise that all the production should be dealt with for themselves. It is strategic outsourcing that is taken into account as a strategic vehicle for converting such self-reliance into the system of low expenditure and high efficiency. This study also conducted questionnaire researches, designed to find out the difference between the parent company and minor firms in the recognition and contentment on the purchasing and supplying activities. The result of the questionnaire researches went through further analysis and study to give a reasonable alternatives.

In this study, satisfaction with salary of the clerical saff in health care organization was analyzed with a view to provide data contributive to efficient wage management for the clerical staff of hospitals. For the analysis, it was investigated if there is any difference in satisfaction with wage depending on the individual and environmental characters as well as comparative factors perceived by self or by others in-and outside the working place. The findings of the analysis may be summed up as follows: First, in support of the hypothesis that the satisfaction with wage of the clerical staff in hospitals will individual factors, statistically significant difference were found in the satisfaction with wage depending on age and career, but there was little significant difference depending on gender and education. Thus, the hypothesis I in this study can be partly adopted. Second, with regard to the hypothesis that the satisfaction with wage of the clerical staff in hospitals will vary with environmental variables, significant differences were found in terms of comparative factors perceived by self or by others inside the working place and those perceived by others outside the working place, and significant difference was also shown in the comparative factors perceived by others outside the working place. Whereas, however, there was no significant difference in the satisfaction with wage depending on the position, which led to the partial adoption of the hypothesis II. This study has following limits in search of difference in satisfaction with wage of clerical staff in hospital depending on individual and environmental variables: the sample is too small to represent the general wage level satisfaction of the whole health care organizations, since the survey hasn't covered the wage level and management of the employees in all hospitals; the professional attitude and rate of fluctuation that are closely connected with the wage level are not considered.

This study reviews an overview of the current tax support system in Local Tax Law for venture company. And this study provides the directions for developing tax support system in Local Tax Law related policy for the venture company in Korea. The tax authority provides a supporting directions of venture company in three ways: a financing viewpoint, a technical and manpower viewpoint, and the location viewpoint. And the supporting system for venture company is devide into tax support system through tax laws and support system through other law. The requirements of receiving tax supporting for venture company in Local Tax Law are a venture company, a small and medium company, a newly starting firm, and so forth. To mitigate the restriction imposed by the current tax law on venture company encourage venture activities in Korea.

This study investigated four universities in Busan and compared each other about the dimensions of service qality and relevant concepts. For empirical study, 288 respondents re sampled and six hypotheses are analyzed by using regression analysis and ANOVA. A survey was conducted with four university's students to see if there were significant differences in their perception(expectation, performance, perceived service quality, customer satisfaction, intention of repurchase) of a university administration service quality. The principal findings of this study are as follows: (1) A comparison of universities in terms of their expectations about university administration service revealed no differences, but performance revealed differences in specialization and reliability. (2) All of service dimensions, tangibles, reliability and specialization had significant impact on overall service quality. Specialization had the most significant impact on overall service Quality in A and D university, but tangibles had the most significant impact in B university. (3) Overall service Quality has a significant positive effect on customer satisfaction, but the degree of effect is different from each other. (4) Customer satisfaction has a significant positive effect on intention of repurchase, but the degree of effect is different from each other. In conclusion this study, however has a limitation about questionnaire, offers some strategic directions for developing the specific marketing strategies of university.

Since first introduced on July 1974, consolidated financial statements had been concluded or not depending on decision-makings by companies. But the Securities and Exchange Law as revised on April 1992 specified that any listed corporation must add consolidated financial statements and their auditor's opinion to its business report. foreign-based corporations became subject to the conclusion of the sheets and equity method from the time of business closing on Dec. 1995. Now all of domestic and foreign-based corporations, whether they are controlling or controlled businesses, are subject to consolidated financial statements. Business bankruptcies and restructuring under the economic crisis since the late 1997 raised the necessity of the increased reliability and transparency of consolidated accounting information and significantly changed contents of consolidated audit report. An analysis over the past three years shows that auditor's opinions about consolidated financial sheets are mostly qualified opinions whose proportion is being gradually decreased, while rejected opinions are annually increasing in proportion. When compared to the year of 1998, the numbers of those controlled businesses, and companies under the equity method were all decreased, but rather increased when determined on the basis of such numbers per a corporation. This suggests that corporations are promoting business diversification through business separation and share acquisition and advancing into foreign markets as well as domestic ones. Especially, special contents included in consolidated auditing report show a tendency to increase annually. Based on all these findings, the strengthening of accounting regulation will lead to providing more reliable information related to auditor's opinion about consolidated financial statements and raising the information effectiveness and validity of the statements as publicly notified.