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It was 1976 when the preparation of consolidated financial sheet was first prescribed in this nation. Since then, the prescription has been revised several times. Revised in April 1992, enforcement regulations of the Securities Exchange Act provided that every listed corporation has its consolidated financial sheets and an auditor's opinion about them attached to its business report. In other words, the outside audit of consolidated financial sheets became inevitable. The Act of the Outside Audit of Corporation was revised in December 1993 to provide that all corporations must prepare consolidated financial sheets and receive the outside audit of the documents beginning their settlement of accounts in December 1994. In case of overseas corporations, consolidated financial sheets and the Equity Law have been applied since their settlement of accounts in December 1995. Now those sheets must be prepared by all local and overseas corporations that involve relations of governance or dependence. The preparation and public notification of consolidated financial sheets has been settled as a system. This nation has not yet introduced consolidated tax return using consolidated financial sheets. Such tax return system is already being used by most of the world's economic powers such as U.S., Europe and Japan. This study shows that reduction in corporation tax is the biggest reason for avoiding consolidated tax return system, even though the system can facilitate the settlement of consolidated accounting. Consolidated tax return, which is being implemented in about 20 countries including U.S., needs to be introduced by this nation where consolidated financial sheets are publicly notified.

Top management's will was considered most positive by all of the surveyed local businesses, followed by organizational culture, information technology, evaluation and reward, and organizational structure in order. When influences of educational background on factors of success in knowledge management were analyzed, it was found that such background was affecting organizational structure at the significance level of 0.01 and information technology and top management's will at that of 0.05. Those who were more educated responded that success in knowledge management were dependent more on top management's will. but less on organizational structure. Concerning effects of organizational position on factors of success in knowledge management, it was found that such position was influencing top management's will at the significance level of 0.01 and organizational structure at that of 0.05. Those who were higher in organizational position responded that success in knowledge management were dependent less on top management's will, but more on organizational culture, and evaluation and reward. It as generally agreed among the surveyed businesses that knowledge management is a key strategy for business survival in the 21st century. To utilize knowledge management as their strategy, Korea's businesses should change their recognition of such management, reform their organizational culture, have CEOs of strong conviction and will and firmly establish their own information technology. It is necessary to make recognized the importance of knowledge management and culture knowledge management culture. If a person has a strong conviction or will of achieving goals by using intellectual efforts, creative imagination and necessary information, such information can be regarded as a proper knowledge. In conclusion, knowledge enterprises should strengthen their ability of knowledge use by associating their competition strategies with knowledge management. They also need to positively invest in the capture and new development of knowledge and build up infrastructures for knowledge management.

Internet commerce has the potential to propel a company to 'break out' of existing strategic constraints and radically alter business processes, strengthen customer and supplier ties, and open up new markets. Therefore, many firms have rushed into internet commerce to conduct business more efficiently, create new business opportunities, and generate business value. The purpose of this study is to examine the relationship between the sales promotional functionality of internet shopping mall and its performance considering the characteristics of internet shopping mall's operational form as moderating variables. The results showed that the price functionality affects positive effects on the performance of shopping mall, and the characteristics of operational form can be considered as a significant moderating variables between the sales promotional functionality of shopping mall and the performance.

Local universities are faced with rapid environmental changes in 2000's. Therefore local universities are required to research for more specialized marketing strategy such as positioning strategy. The objectives of this study are to examine what are the most important university images and image position of 7 universities'. In order to this study, 276 questionnaires collected from university in Busan area are analyzed by t-test, anova. The results of this study are summarized as follows (1) the most important university images are ranked in the order 1) prospect of getting employment(4.78), 2) possibility of development (4.35), 3) confidence(4.31), 4) research ability(3.97). It is true that practical images get high grade, traditional image such as research ability remains yet as a very import image. (2) Except (A, F) & (B, E) university, common position is not found among the 7 universities, therefore each university cultivate important image as G university dose. (3) Private university are underestimated by student of national university. There is a necessity for cultivating and promoting private university images. (4) Students of private university, particularly students of F university, overestimated their university images seriously.

This study has uncovered some important relationships among employees perceptions of distributive justice and procedural justice and organizational effectiveness. The present study attempts, first, to identify the perceived justice in promotion and transfer, performance evaluation, pay raise, job allocation and job fire. Second, to determine the relative importance of distributive justice and procedural justice. relationships of organizational effectiveness. The research is the identification of a modest but significant relationship between the two justice and organizational effectiveness. The result make it clear that employee find that right personnel management of fairness. To summarize the result of three variables's relationship influence is as below. The results indicated that perceptions of procedural justice as much organizational effectiveness than do perceptions of distributive justice. As also predicted, the perception of distributive justice did not impact organizational effectiveness. Therefore, Partially supporting the hypothesis. The research implications of these study suggest that great causality should be this paper' research model in three variables. The result indicate that manager must pay attention to employees perceptions of procedural justice and distributive justice.

In this article, We propose research propositions about correlates of job interest, job difficulty, job effort, and job performance as well as job performance and emotions while working. The purpose of this study is to review existing research on emotions and job performance, particularly emotions at work. The purpose of this article is to review existing research on job performance and emotions, particularly at the job relevant cognitions level. In this study, We propose research propositions about correlates of job performance and emotions while working. The purpose of this article is to develop and propose research propositions about potential correlates of perceived performance at the job relevant level. Correlates include those that should function mainly as antecedents of performance, such as job difficulty, job interest, and job effort in the study are emotions experienced concurrently with job performance. Therefore, We suggest the predictive direction and bivariate relationship of the set of among variables in explaining job performance and emotions.

Upcoming 21st century, Management circumstance for a small and medium enterprise have been rapidly changed by Knowledge management, Informationization, Hi-technology. Changing from an era of small concept to strong concept, It will be a severe innovation period and can not survive with life as the same as the past, It is the era of best which mean only the best can survive, None of the average faculty can survive. Due to rapid proceeding of innovation of Informationization, It stimulate acceleration of technology innovation, infinity competition regardless the nation boarder, result in proceeding to Informationization. A small and medium enterprise is defined as smaller size of business than big business as point of capital, employee, output. It is concept, which usually used against concept of big business. When define a small and medium enterprise, criteria to determine a small and medium enterprise is depends on country and a category of business. However, In every country, A small and medium enterprise is getting be bigger and importance factor in whole industry. A small and medium enterprise is well developed and also well balanced with a large enterprise in the developed country. All around in the world, Interest about a small and medium enterprise is becoming higher. It is actively researching into a small and medium enterprise as the mean to create new employment, new industry, as means to from integration of a all and medium enterprise,as source of high competitive power. The status quo of rapid changing into informationization have been realized at considerable level in Korea. Information society is defined as information technology is main key to determine individuals competitiveness, which can solve effectively the side effect result from industrialization. It cleary imply that information technology is the most promising and important industry in 21st century. Therefore, We should seek to foster independent a small and medium enterprise and develop them corresponding to new concept of a small and medium enterprise in 21st century. The main frame of policy should be new economic system, which can contribute establishment of a small and medium enterprise, management innovation. It also attribute a small and medium enterprise to reveal their creative. New economic paradigm in 21st will be expanded with organization, market, technology. So far, a small and medium enterprise has been acknowledge as economic weaker and the one should be protected. However, In 21st century a small and medium enterprise will be considered as active majority or a source of creative. Development of technology to produce a small quantity with variety product and acceleration of knowledge and informationization will result in comparative merits of a small and medium enterprise. Hereby, The role and relative importance of a small and medium enterprise in our economic will getting be larger and It will be developed as the main force to activate the economic. However, Only a small and medium enterprise, which overcome difficulty with active desire and effort to improve their lot can be developed as a competitive enterprise in 21st century in considering themselves to be developed as diversity, active, independent, business by an enterprise.

The purpose of this paper is on employees as internal customers and the critical role this group plays in the delivery of quality results. The set up of research model for verification was as follows. The research model was drawn as internal service quality level internal customer satisfaction enterprise outcome. Then, two hypotheses were established to the research model. Through the factor analysis and multiple regression analysis, the results are as follows. First, internal service quality level turned out to be affected indirectly through internal customers' satisfaction rather than a direct factor to affect the enterprise outcome. Second, internal customers' satisfaction was proved to be the most important factor for the enterprise outcome as ti was the intimate factor precedent to the enterprise outcome. However, there could be a variation of response according to the personal circumstances of respondents since the respondents were from different enterprises and consisted various job positions and age group. Namely it included a limitation of rather unaccurate resulting values because the transverse methods were performed for convenience though it needed a longitudinal research to accomplish the general purpose of this study.

When certificates of qualification relating to computer have shown up like dam water and meeting the age of office automation (OA) utilizing computer throughout the community, and at the point of time when the promotion of efficiency of duty is attempted by utilizing internet, the improvement plans should be groped for to expect to cultivate the national industrial manpower efficiently and by easily approaching the related OA certificates of qualification related to computer so that everyone can acauire the additional points for recognition of credit, entering company and promotion by the dimension of public trust, recognition degree, practial using level in actual affairs, reliability of problems and after manpower management of the certificates of qualification less expensively and saving time. the concrete plans are as follows: First, in the standard of making questions for the examination of 'Computer Utilizing Ability' executed by the chamber of commerce and Industry, there is the independent examination, but by inserting the presentation portion in the higher grade and middle grade, it should be contributed to improve office efficiency both in mane and reality. Second, though the internet retriever's examination is executed by the nongovernment specialized examination, since it is actually widely utilized in the office activities due to universality of using internet, it is now the time to newly establish and accommodate it as the national examination of 'internet Utilizing Ability', not the interest specialized retriever. Third, the applicants, shall take examination for the nongoverment certificate of qualification or enterprise's certificate of qualification at the date and place designated by the applicant, but there are much restrictions for the national certificate of qualification, so the date of examination shall be decided flexibly and efficiently to give chances to students by adjusting to the semesters of the students. Fourth, in this rapidly changing age of the informationalization community, the acquisition of the certificates of qualification through the university and the designated and entrusted educational institutes should be increased the proportion of activation to become officially recognized, and the extent of special treatment for obtainers of the certificate of qualification should be expanded to equip manpower competitive power in the age of informationalization.

The existing fixed telematics facilities for car were restricting of efficiency, utilization, communication, possibility, so it become disconnected with reality in the domestic and foreign market within thy near future, like as the case of 'car-phone'. It is too difficult to make a various business model on the restrict basis. To solve these problems, We suggested Tablet PC system as a new mobile telematics platform. The telematics platform based on the Tablet PC realize the perfect office, because it shows an excellent portability, high power and extension, various input equipment, and environment of communication in the car. To realize this concreteness, it needs a proper marketing strategy for a new business model. For this purpose, We analyzed the structure of industry, selected a proper target market, and established the strategy of marketing. Additionally, We proposed new business models ; particularly Portal site, Car-Home network, Car Software Tuning, and T-Vaccine(Intelligent Car Inspection System). These are made possible by the only Tablet PC platform.