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This paper investigates the relationships between exports, firm size, and firm dynamics. It is based on a longitudinal data covering listed firms in the Korean manufacturing industry. We found the stylized fact that the probability that a firm is exporter increases with firm size. A regression model for the determinant of export/sales ratio including dynamic adjustment process is tested on a cross-section sample for the year 2001. Empirical findings suggest that there is a positive and inversely U-shaped relationship between firm size and export/sales ratio, just for basic material and capital good industry. Except for firm size, the hypotheses concerning human capital intensity, physical capital intensity, R&D intensity, and patent are rejected. Using Granger causality test, we found that the rate of growth of total sales influences the change of the export/sales ratio with time lag for medium-sized firms. Finally, some policy implications are presented.

These days, a lot of information and knowledge is being produced and accumulated constantly, which makes it difficult for a person to get the exact information or knowledge in simple way that he or she wants to get. It is also true in college and university. A lot of data is increasing so fast that a student cannot achieve his or her goal in learning with the text. This means that it is necessary to bring a change in the way of teaching and learning from only simple lectures. So in this treatise, we try to develop the method of the introduction and operation of center for teaching and learning. In order to accomplish the purposes, this research has examined the questionare and domestic colleges and universities.

This research aims to find the legal classification of non-profit corporation, to check the pattern of non-profit corporation, to examine thoroughly the present condition of non-profit corporation, and to make a good solution of the problems of non-profit corporation. The findings of this study about the present condition of non-profit corporation are as follows. First, there is an unclear understanding of non-profit corporation and an public fund, Second, a board of directors and a founder control an aim of non-profit corporation freely, Third, there is an unclear management of activity and accounts of non-profit corporation, forth, there is an vague mission of foundation, fifth, some of non-profit corporation supported social welfare project for marketing strategy. and the last non-profit corporation made an competition unnecessarily. On the basis of study result, the researcher make some suggestion for an revitalizing of non-profit corporation. First, it is very important of making a clear mission to manage the non-profit corporation. Second, there is an autonomy and neutrality of non-profit corporation. Third, we make an irrational law better, forth, we make a settled the donation culture. and the last it is necessary of make an foundation for international society.

Following is discovered in this study by some. First, attribute(product/non- product) of that truth that get through experiment of this study is WOM deduced result that have statistical meaning in dependent variable which is public trust only in this study. Specially, information by word of mouth type received High positive response more with non-product information by word of mouth attribute than the product attribute in all experiment products that is parted according to involvement. Consumer's response by involvement level of product can affect for site attitude, public trust, and intention to purchase by second. For example, consumer's site attitude has induced the most positive response, and can confirm positive response of High consumer most in that involvement sensitivity product in that participation reason type product and could confirm response that is the most positive in that involvement reason product even if there is for intention to purchase. Result of this study is grasped that have High mean value relatively in site attitude, product attitude, information by word of mouth effect, public trust, brand attitude, purchase intention etc. generally that product involvement and information by word of mouth attribute are interrelation by third. This can change fairly data processing process according to consumer's Involvement Level, behavior deterministic process, consumer's action with attitude formation process, and involvement for products. High occasion than is low incline more efforts in information retrieval and is discreet result such as study finding of produce.

The characteristic of this study is to compare and analyze costing information from ABC cost accounting system after ABC cost accounting system is designed and implemented from the manufacturing company's traditional cost accounting system through field researches. This is different from previous researches which investigate surveys or adoption procedures and contents of some companies already adopting ABC cost accounting system. Statistically, differences between costing information are not really similar. However, the advantage of ABC cost accounting system is to reduce some activities which do not well contribute creating value after analyzing productions and supporting activities of the company, and dividing into two groups, activities creating value and non-creating value. Therefore, the cost accounting information of ABC cost accounting system is very useful system to offer valuable information for the management of the company. The accuracy of information of ABC cost accounting system depends on setting up the central point of activities and implementing cost drivers. In particular, when it comes to supporting activities, choosing cost accounting grivers which are highly relevant to producing products and collecting data for cost accounting drivers is really difficult. This is the limitation of this study. In other words, when implementing cost accounting drivers of ABC cost accounting system, aconceptual framework is different from applying to the real producing place. Therefore, when implementing on ABC cost accounting system, future researches are needed to find cost accounting drivers which are more close to the theoretical model, and implement ABC cost accounting system which can collects relevant data.

It seems high time to increase productivity by adopting e-business to overcome challenges posed by both external factors including the appreciation of Korean won, oil hikes and fierce global competition and domestic issues represented by disparities between large corporations and small and medium enterprises (SMEs), Seoul metropolitan and local cities, and export and domestic demand all of which weaken future growth engines in the Korean economy. The demands of the globalization era are for innovative changes in businessprocess and industrial structure aiming for creating new values. To this end, e-business is expected to play a core role in the sophistication of the Korean economy through new values and innovation. In order to examine business performance in e-business-adopting industries, this study analyzed the home shopping industry by closely looking into the financial ratios including the ratio of net profit to sales, the ratio of operation income to sales, the ratio of gross cost to sales cost, the ratio of gross cost to selling, general and administrative (SG&A) expense, and return of investment (ROI). This study, for best outcome, referred to corporate financial statements as a main resource to calculate financial ratios by utilizing Data Analysis, Retrieval and Transfer System (DART) of the Financial Supervisory Service, one of the Korea's financial supervisory authorities. First of all, the result of the trend analysis on the ratio of net profit to sales is as following. CJ Home Shopping has registered a remarkable increase in its ratio of net profit rate to sales since 2002 while its competitors find it hard to catch up with CJ's stunning performances. This is partly due to the efficient management compared to CJ's value of capital. Such significance, if the current trend continues, will make the front-runner assume the largest market share. On the other hand, GS Home Shopping, despite its best organized system and largest value of capital among others, lacks efficiency in management. Second of all, the result of the trend analysis on the ratio of operation income to sales is as following. Both CJ Home Shopping and GS Home Shopping have, until 2004, recorded similar growth trend. However, while CJ Home Shopping's operating income continued to increase in 2005, GS Home Shopping observed its operating income declining which resulted in the increasing income gap with CJ Home Shopping. While CJ Home Shopping with the largest market share in home shopping industryis engaged in aggressive marketing, GS Home Shopping due to its stability-driven management strategies falls behind CJ again in the ratio of operation income to sales in spite of its favorable management environment including its large capital. Companies in the Group B were established in the same year of 2001. NS Home Shopping was the first in the Group B to shift its loss to profit. Woori Home Shopping has continued to post operating loss for three consecutive years and finally was sold to Lotte Group in 2007, but since then, has registered a continuing increase in net income on sales. Third of all, the result of the trend analysis on the ratio of gross cost to sales cost is as following. Since home shopping falls into sales business, its cost of sales is much lower than that of other types of business such as manufacturing industry. Since 2002 in gross costs including cost of sales, SG&A expense, and non-operating expense, cost of sales turned out to have remarkably decreased. Group B has also posted a notable decline in the same sector since 2002. Fourth of all, the result of the trend analysis on the ratio of gross cost to SG&A expense is as following. Due to its unique characteristics, the home shopping industry usually posts ahigh ratio of SG&A expense. However, more than 80% of SG&A expense means the result of lax management and at the same time, a sharp lower net income on sales than other industries. Last but not least, the result of the trend analysis on ROI is as following. As for CJ Home Shopping, the curve of ROI looks similar to that of its investment on fixed assets. As it turned out, the company's ratio of fixed assets to operating income skyrocketed in 2004 and 2005. As far as GS Home Shopping is concerned, its fixed assets are not as much as that of CJ Home Shopping. Consequently, competition in the home shopping industry, at the moment, is among CJ, GS, Hyundai, NS and Woori Home Shoppings, and all of them need to more thoroughly manage their costs. In order for the late-comers of Group B and other home shopping companies to advance further, the current lax management should be reformed particularly on their SG&A expense sector. Provided that the total sales volume in the Internet shopping sector is projected to grow over 20 trillion won by the year 2010, it is concluded that all the participants in the home shopping industry should put strategies on efficient management on costs and expenses as their top priority rather than increase revenues, if they hope to grow even further after 2007.

The EU has introduced various environmental protection policies and regulations which are stricter than accepted international standards. WEEE, RoHS, and EuP directives in the Electrical and Electronic Industry could have a direct effect on our exports to EU countries. To gradually enlarge exports to the EU, it is necessary to have a precise understanding of the EU's environmental regulations and prepare the relevant countermeasures to adequately cope with them. Korean companies should formulate concrete plans to meet the EU's environmental regulations in those industry. In order to decrease the negative effects that environmental regulations of EU give to Korea, the corporations and the government should change their present passive environmental policy and carry out the environmental- friendly policy. If Korean companies can adequately meet the standards set by the environmental policies and regulations of the EU, it will greatly enhance the competitiveness of companies in this market

This study is concentration on our automobile industry past and future. A core contents are changing industry society with our automobile industry side by side worldwide global strategy. First, I owe to Lee Chul prof.(Sogang Univ.) and Chung Tae Young prof.(Hongik Univ.), Because, I have been studied International Trade throughout above two profs. I knowed after I write two important points, first past our automobile industry passing with present ones, and future our foreign entry strategy side by side worldwide global complex reallities. Powerfully speaking, Hyundai-Kia sources offered to me, according to I must thank interested with parties belong to institutes. I now looking forward to future our automobile circled Hyundai-Kia Co. for pure independent own technical skill overcome U.S.A, EU and JAPAN.

The ISO/TS16949 APQP goal of defect prevention and decrease of spread waste, is the customer satisfaction which leads a continuous improvement and profit creation. The quality expense where the most is caused by but with increase of production initial quality problem occurrence is increasing to is actuality. Like this confirmation amendment. with the problem which is forecast in the place development at the initial stage which it does completeness it does not confront not to be able, production phase to be imminent, the problem accumulates and it talks the development shedding of which occurs. In opposition, prediction confrontation. is forecast in development early stage to and it is a structure which does not occur a problem to production early stage. Like this development is a possibility of accomplishing competitive company from production phase. Which attains an goal of, chance cause it leads a APQP activity (common cause) with special cause prevention & detection the connection characteristic of the focus technique against a interaction is important. And the customer requirement satisfaction and must convert a APQP goal of attainment at the key characteristics action step. (1) The Prevention - with Design FMEA application prevention of the present design management/detection, (2) the Detection (prevention/detection) - with Process FMEA application prevention of the present process control/detection, (3) Special Cause - statistical process control (SPC) 4M cause spread removal, (4) Common Cause - statistical process control (SPC) the nothing zero defect which leads the continuous improvement back of spread with application it will be able to attain with application.

This study is analyzed how much protected buying and selling service on Auction site affects to the customers' satisfaction. According to the results of it, First, considering that the aspects of the reliability of the Auction site, trade factor affects to the reliability of Auction website. Second, it shows the organized security of the site affects to the reliability. and it could be explained the escrow service has brought the customers to get the reliability of Auction website. Third, the execution of purchasing contract on website affects to the customers' satisfaction. and it makes customers confirm and rely on Auction. For example, carrying out of the escrow service, enhancement of the system for the policies for the buying protection of customers, and various concerns and efforts for the execution of the purchasing contract and so on affect to the customers' satisfaction.