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This paper reports approach of behavioral science about budgetary participation. Accounting systems are frequently noisy sources of information for the budgetary participation of the enterprise. Budgetary participation theory provides the theoretical framework for specifying and estimating behavioral accounting. It es hypothesized that motivation mediates the effect of participation on performance. Participation is found to be significantly positively related ; however, the path between them through behavioral accounting explains very little of this, principally because participation`s relationship with behavioral accounting is insignificant. The correlations between participation and behavioral science in the accounting model show a positive relationship with the expectancies, counteracted by a negative relationship with the intrinsic valences. The results of a principal-agent analysis indicate that, in some cases, participation designed to communicate the agent`s private information has no economic value even though the principal is willing to pay nonzero amounts to observe that information. Budgetary participation has been the most widely studied personality variable in management accounting research. One important line of research has been the role of behavioral approach as a moderating variable in studies which examine the effectiveness of budgetary participation. In this paper it is argued that the lack of consensus in this research may be a consequence of examining the personality of only one member of the group involved in the participative process, usually the subordinate.

The purposes of this study are (1) to analyze the levels of the business ethics in Korea, (2) to find the factors affecting the ethical levels of businesses and the extents of their influences, (3) to study the relationship between the the ethical levels of businesses and business performances, and (4) to delive implications for the improvement of business performances and competitiveness. The first step toward the goal is to conduct an extensive reference search. Based upon the literature review, a model for empirical test is developed. The results indicate that (1) the Korean businesses tend to focus their attentions on internal aspects and management perfection rather than on the external ones, (2) passives business ethics tends to be emphasized compared to active ethics, (3) overall the ethical levels of the businesses are relatively high, (4) the ethical levels of the businesses are affected by the individual, organizational and social factors. and (5) higher ethical levels result in better business performances. Therefore, the following recommendations are desirable to enhance business performances through the improvement of ethical levels : (1) to improve the ethical consciousness of top management and employees, (2) to establish the ethical corporate culture by formulating a code of business ethics, (3) to prepare a better evaluation system for members in the organization. and (4) to improve employee welfares. Several limitations are to be addressed as all the cases of other studies. Since references associated with a causal relationship between the ethical levels of businesses and business performances are not sufficient, the empirical model does not have an extensive list of variables, and thus only limited factors such as social faith in businesses and social relationships were employed. Instead of measuring ethical levels of businesses in terms of the consciousness of the members, behavioral terms may be better. Consiquently, further studies seem to be necessary to take into account more extensive factors in the model, to analyze the transition of the outcomes over time, and to study the business ethics based on behavioral terms.

Most research on lot sizing has been for the case of a manufacturing system. In this paper, analogous issues are studied for a distribution network. Specifically, we consider the choice of shipment quantities within distribution requirements planning(DRP). A simulation model of DRP in a multi-echelon, rolling-schedule environment is used to examine, in the condition of a certain demand, the performance of five lot-sizing rules. We conducted a full-factorial experiment in which additional parameters were varied : distribution network structure, demand distribution, a level of inventroy and service, as suggested by the consulting study which motivated our research. We found that for DRP, contrary to the "shop floor" wisdom on MRP, the choice of lot-sizing method can be important. In the comparative evaluation between the lot-sizing methods with different demand patterns, the LFL and FPR techniques are more favorable for low inventory level and high service level as the demand is more intermittent and nonniform, and the EOQ and LTC are more unfavorable in the distribution network.

Technology innovation is the basic industrialsation factors. It is classified into two large categories-manufacturing process innovation and product development innovation. New Product Development is inseparable from the latter. When a certain technology results in product development, the technology is fused with another technology. The tendency of technology innovation is as follows : (1) Technology innovation is accelerated quickenly in hardware characteristics and software characteristics. This is to say, new product is devised in both physical attributes and nonphysical attributes. (2) Technology innovation has an closely bearing on the international conditions in communication mechanism, trade laws, standardization of industry, etc. (3) Commonplaceness of technology is expedited with rapidity, thus product life cycle should shorten, and so research and development is required constantly.

JIT system has been introduced from 1970`s through 1980`s in foreign companies. There was more emphasis on JIT strengths than JIT weaknesses during those periods. But at the end of 1980`s through the beginning of 1990`s, many foreign companies also hold a JIT merits in common. After that, those companies are interested in the merits of western production techniques (espically CIM, MRPⅡ and OPT). And then, they discussed JIT system weaknesses. Here this article classifies two types of limits(problems) about JIT weaknesses. The one is managerial problems caused in the introduction of JIT system. The other is technical problems that it doesn`t own the merits of western production techniques. According to Ptak, the future success of manufacturing can not depend on only one of these concepts(MRP, MRPⅡ, JIT, OPT or CIM) ; a company must draw from the entire gamut to extract what makes sence for that particular company.

The purpose of this study was to discuss other researchers` observation that an industrial accident factor would effect a reduction in accident and was to identify element of a machine company`s industrial accident management associated with a safety performance. This study differed from all previous studies in its attempt to assess industrial accident management as a moderating variables effect on the relationship between safety performance variables and accident variables, and to assess employee perceptions of commitment in addition to the safety management. A questionnaire an job-environmental factors, human-behavioral factors, accident managemental factors, demographic factors and safety performance was distributed to safety management and employee in 32 machine production companies in Pusan and Chang-won and was assessed. The questionaire was administrated using by SPSS/PC^+. descritive statistical analysis, multi-regression analysis, ANOVA, factor analysis and T-test. The result are as followings : The first, a correlation between an accident factor and an industrial accident management, a correlation between an industrial accident management and a safety performance was significant. This finding implies an industrial accident managent variable which plays a moderating variable role in the relationship between a safety performance and an accident factor. A model was constructed based on the above result, variables in model showed a linear relationship. The results show that accident factors were differently associated with safety performance in each industrial accident management. Second the multiregression analysis was used to identify the relative importance of accident factors and safety performance. The relative importance measured by BETA coefficient of each accident factors is found that difference among the industrial accident management variables. That is, a safety training is associate with environmental factor, psychological factor, physical-physiological factors. An employment and placement is associated with environmental, chemicalm psychological factors. A motivation is associated with physical-mechanical, physical-physiological, psychological factors. A safety inspection is associated with chemical, physical-mechanical, psychological factors. An accident investigation and analysis is associate with physiclogical, psychological factors. Third, The BETA coefficients of a demographic variable was estimated to investigate a relationship between an industrical accident management and a safety performance with a moderating variable role of demographic variable, The results show that the industrial accident management was differently associate with the safety performance in the demographic variable. That is, the safety training, the employment and placement, the safety inspection, the accident investigation and analysis are different in accordance with the age. The safety training, the motivation, the employment and placement, the accident investigation and analysis, the safety inspection are diffent according to the married status, job tenure, and education.

The accessory service facilities of department store has received much attention in recent years as a result of rapid econmic growth and elevation of standards of living. The focus of this study is upon the accessory service facilities of department store by which firms generate customer satisfaction and long-run customer well-being. The purpose of this study is to propose a scheme which is necessary to arouse customer satisfaction through the attitude test concerning accessory service facilities of department store. A field survey was conducted to study the attitude of customers in Dae-Baek Plaza, the largest department store in Daegu area, toward accessory service facilities. Its result reveals that the customers interviewed responded negatively and in a lukewarm manner toward accessory service facilities. A major reason for this negative result was traced to lack of knowledge, and indifference prevalent among customers. The following measures are propose to arouse active interest in accessory service facilities : 1. Establisment of marketing research concerning customer needs and wants and expansion of accessory service facilities for customer satisfaction. 2. Increase of advertisement and publicity for tasks and roles of the accessory service facilities in department store.

In the light of the financial environment it is required to induce more progressive concept for bank services. The prosumer concept suggested by Alvin Toffler is to accord with this requirement. The core subject matters of this concept are that "customer satisfaction is prior to all other things" and "customer is the nucleus of new product devision", That is to say, customer satisfactioon is prior to organization profit and new product idea originated with customer. The purpose of this paper is to suggest the basically important points for prosumer concept-based product development in Korean banks. In the context of the financial situation today this purpose is worthy of study. This paper carries out both theoretical approach and empirical approach simultaneously. The result of empirical study is that Korean banks do not adopt the prosumer concept for the purpose to originate and appraise product idea in new product development. This paper suggests the cardinal points for prosumer concept-based product development in Korean banks as in the followings : (1) establishment of customer-oriented organization climate. Prosumer concept does adopt customer satisfaction as a ultimate object and customer participation as a strategic tool. That is why customer-oriented organization climate has to be established for inducing prosumer concept in Korean banks. (2) establishment of companywide customer panel. The essences of prosumer concept are that customer satisfaction is prior to all other things and customer is the nucleus of new product devision. That is why companywide customer panels have to be established for inducing prosumer concept in Korean banks. (3) inducement of reengineering in devising new product idea. There is a thread of connection between prosumer concept and reengineering in that both these management concepts take customer satisfaction into the highest priority. Applying reengineering principles to the origination and appraisal of product idea, Korean banks would practise efficiently the prosumer concept in developing new product. (4) establishment of panel-oriented information system Prosumer concept adopts customer participation as a strategic tool. Therefore customer panel-oriented information system has to be esbablished for inducing prosumer concept in Korean banks.

With the improvement of labor-management relations, workers` demand for participation in management is increasing. In the meanwhile, workers and employers are showing a big opinion gap concerning the scope of workers` participation in management. The gap is becoming the biggest issue causing the conflicts between the labor and the management. Thereforce in this study I have tried to look into the theory and the present situation related to the scope of workers` participation and have studied on desirable relation between management right and workers` participation in management. The summary of this study is as follows : 1. Workers` participation in management is becoming more various and active. the labor-management relations are improving and the labor and manangement`s attitude toward workers` participation in management is affirmative and positive. In our country workers` participation is mainly being conducted through both the collective bargaining and labor-management council. 2. Since 1987, many other matters besides wages and working conditions have been found through collective agreement. Among them, the subjects of personnel and management are becoming the big controversial issue between the labor and the management. Employers hold that the scope of the subjects of collective bargaining should be confined strictly to working conditions, and matters related to the management right should be excluded from the subjects of collective bargaining and labor disputes. On the contrary, trade unions maintain that the scope of collective bargaining should be enlarged to include almost all subjects concerning the enterprise management. Confrontations of labor and management about the subjects of collective bargaining become great hindrances to the stability and the improvement of labor-management relations. 3. Workers` participation in management by labor-management council is mostly taken in terms of information-participation and its level of general participation in management is very low. In consideration of the relation between labor-management council and collective bargaining, there is the most found linking type running the two systems organically. We need to consider the viewpoints of both the labor and the management on the relation between labor-management council and collective bargaining as follows; the former holds that labor-management council should be conducted toward the complementation of collective bargaining. Whereas the latter holds that the two functions should be strictly differentiated. 4. In our country we have not yet reached theoretical agreement on the scope of the management right. Therefore, the Scope of collective bargaining should be decided from the viewpoint of thinking much of practical contents of the management right and the efficiency of management. It is considered as reasonable that matters on personnel and management should be a permissive bargaining subject and should be discussed by labor-management council. Paying regard to the reality our enterprises are confronted with, the relation between collective bargaining and labor-management council is required to develop toward a mutually complementary one from now on. And labor-management council needs to develop toward the enlargement of the function of participation in management. 5. In order to develop the labor-management relation from now on, the two parties need to assume more mature attitude to overcome antagonism between the scope of the management right and that of the labor right, and attempt to corporeality of the two parties through cooperation.

As the information system becomes more important with the environmental change of the information technology. the MIS stage theory of growth appears for the MIS efficient building and management of the organization. The growth stage theory supplies a conceptual framework for the change of the information system and its growth factors are necessary to be applied as general guidelines for information system planning. The purpose of this paper is to study the growth stage theory of information system related to the strategic MIS planning for the management issues of information system. The study of the growth stage theory stemmed from the four stages theory reported by Richard L. Nolan in 1973, which has been developed with times. Thus the context of this study is to evaluate its contributions and limits to the information system with the Nolan`s stage theory of growth as central point and relate its results to the growth direction of the information system theory. If the Nolan`s stage theory is not enough to explain the growth stages of information system with Korean companies in the further study, it is necessary to develop our unique measurement approaches based on Nolan`s theory and find the special growth stage theory for Korean companies.

Countertrade (CT) system has been gradually gerneralized in world trade transaction as a new trade trend. Until the early years of 1970 CT was recognized as a form used in simple barter and settlement of transaction chiefly in trade between east and west, however, recently CT transaction with eastern Europe as well as CT between advanced country and developing country, devesoping country and developing country and advanced country and advanced country, is actively realized and the form of trade is also developed to complicated technology transfer and joint venture investment deviating from simple barter trade system and subject items are gradually deversified to consuming materials from istallation equipment and capital equipment. At present the share of CT in world trade volume is 20-30 percent and is expected to increase more and eventually reached to 50 percent in world trade. In the case of eastern and southern Asian countries and the Communist block countries, they make it priority order in trade policy with the motto of `IMPORT AS MICH AS EXPORTED` due to the reason of foreign currency deficiency and even advanced countries are participating in order to protect their domestic industry, however, there is difficulty in business negotiation since the desired items of goods between the parties concerned mist coincide and success rate is very low about 5 percent and there are contracts longterm bases for 10 to 20 years. In Europe and middle and southern American countries including America and Japan CT specialized firms have been established from early days. In case of American enterprises more than 60 percent of them is promoting through such specialized firm or bank and 40 percent of disposal of counter purchased goods is entrusted to specialized firms. But the enterprises and banks of Korea are still lack of propelling power, Especially, the interest of enterprises on CT should be emphasized in accordance with the expansion of trade with Communist block countries which depends on more than 50 percent of total trade volume. Accordingly, the enterprises in our country should set up more active and effective trade management strategy in order to the expansion of export market and sound secure of main raw materials. The need of CT propulsion in the enterprises of our country may be summarized as stipulated hereunder. First, export driving country like our country will face to trade friction and CT transaction is necessary to solve such preliminary prevention of trade friction or trade unbalance, etc. Secondly, it es necessary to cope with CT proposal effectively exploiting new market in the region of southern Ameica, Africa, east southern Asia and Communist block as well as exploring mililateral export markt leaned upon American and Japan. Thirdly, as CT proposing countries mostly have natural resources, we may be able to establish commercial ties with them through CT and participate in their natural resources development project and secure stable supply of raw materials. Fourthly, construction of long term business foundation can be secured. Most of the CT proposing countreis are at present deteriorated economic situation or economic system has been controlled toward planned economy, however, in respect to longer term, CT is not a mere sales promotion, but is strengthening of redit matter, thus we can find new buyers in the time of economical restoration. Fifthly, trade expansion with particular area is necessary. The trade with Communist block should construct the base to maintain direct rade continuing indirect trade transaction. CT is necessary to apply actively for better relatonship with enormous market of Soviet Union and China. Sixthly, in accordance with the trend of the times when increasing shares of world trade by CT and demands of reciprocal spirit and bilateral principle, positive counter acting cultivation toward the environmental change in world trade by CT. Seventhly, CT not only increase domestic

The purpose of this study is to examine how the decreased taxation effect and the increased taxation effect have influenced the investment by changing the corporation Tax rate. The analysis based upon the investment theory model is made by the expense control of Abel, Lucus, Gould, Tread, Way. It was to survey how the required and temporary change have influenced to the investment followed by the funds raising ways. As a result of bilateral analysis for the effects of the required rate change and the temporary rate change, it is found that the both part`s difference is that the equity capital has influenced a lot to the cost of depreciation. Also, in some extreme case, the investment effect by the rate change turned out differently when the full amount of investmeat capital was raised by the equity Capital and the deficit. In the end, our problem on tax law is that the dividend on the capital is not regarded as a expense, therefore, the deficit raise which can be allowed with the expense as the debt interest will be surely beneficial this is the systemic problem.

Nowdays most of business wofkes have been more or less stressed from their job activities. If stresses become to be accumulate, workers are in state of the physical, mental and phycological unbalance and then workers morale become deteriorated and productivity lower. This studay is to explain the importance of leisure activity which Can be regarded as on alternatives of stress coping mechanism to relax workers stresses. Though company can`t control or manage workers leisure activity which are only the problem of individual will, company should try to make conditions to get workers have sound and effective activities. Thus this study is expected to be contributable to relax workers stress and to keep their physical and mental statte healthy and sound.