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This study reviews an overview of audit opinion and its changes over a 7 year of 1990 to 1996. Audit opinion is consist of unqualified opinion, qualified opinion, adverse opinion and disclaimer of opinion. The results show that unqualified opinion after 1990 year grow continuously. The percentage of non-unqualified audit opinion for external audit declined steadily over the past 7 years 1990 to 1996. And this phenomena may be attributed largely to the growth of proper accounting practice, and attributed to the mandatory audit-designating system. The mandatory audit-designating system was introduced in 1990 to enhance auditor independence and to protect the interested parties.

The purpose of this paper is to propose the directions for developing venture business in Korea. Many persons show much interest in venture business since IMF crisis. Venture business is estimated to be vial to return prosperity in Korea. Unfortunately, scientific study for venture business is insufficent to the weight in the return prosperity. It is very important to suggest the strategic directions for developing venture business in Korea. This paper attempts to suggest the three strategic directions of venture business on the technicial viewpoint, financial viewpoint and marketing viewpoint.

The purpose of this study is to explore for Korean firms how to choose their partners, what are affecting variables when entering into contractual international arrangements with other companies. Among the factors that will influence the choice of operating mode are legal conditions, the firm`s experience, competitive factors, political and economic risk, and the nature of the assets to be exploited. The contents of this study are as follows. (1) Introduction (2) Motives and choice of form in the strategic alliances (3) Recent activities and analyses in domestic and global strategic alliances (4) Alternatives in the successful strategic alliances for Korean firms (5) Conclusions In choosing a firm, management should consider the firm`s professional qualification and differences of corporate`s culture. Management also should estimate potential sales, determine whether quality standards are being met, and assess servicing requirements in order to check whether the other firm is doing adequate job. Goals should be set mutually so that both parties understand what is expected, and the expectations should be spelled out in the contractual arrangements.

We can observe Tax Principal of United States in this paper. To be concrete, as U.S.A is a federalisyic country its tax principal very complicatee. Therefore people who use imformation have many difficulites in using it. In these aspects, the purpose of this paper is to see that how American Individual Tax Law. This paper has a meaning in point of analysing systematicallt U.S Tax law cases which are very complicated and individualized.

This research reviews critically the economic idea of western which is the dominating idea in the modernization processing. The principal findings of research and implications for changes in the way of thinking are summarized as follows: ① The pursuit for healthy desire ② The Reflection for the change of social values ③ The economic idea for the respecting for human being and nature harmony

To have accounting procedures performed properly by a software, the nature of the software within accounting should be defined, which requires a logical basis. Since there is a consistency in providing an economic convenience for the future, calculation of assets and cost, it can be seen in terms of asset worthiness. With the rapid development of computer system, the accounting standard in a software should be boldly corrected to be advanced. The current accounting process for the purpose of tax revenue can not be seen as the most desirable accounting standard in software. It should be created after a comprehensive evaluation based on the nature of the software taking into consideration the tax accounting, management accounting, financial accounting and the developmental atmosphere of information industry-oriented society.

The purpose of this study was to develop the Hangul programming language and compare persons which learnd programming language by using Hangul programming language with persons who by using traditional programming language. The hypotheses are as follows : Hypothesis 1 : Hangul programming language group will receive significantly higher scores on achievement then those of traditional programming language group. Hypothesis 2 : In the Hangul programming language groups, the group which do not know English before will receive significantly higher scores on achievement then those of group which understatand English already. The subjects of this study were sixth grade persons at a primary school and first grade persons at the inhavitants of in Seoul. The tools used in this study were achievement test and questionnaire. The statistics were processed with t-test by SPSS package. The findings of this study are as follows : First, persons of Hangul programming language group received significantly higher scores (t=5.14, p＜0.005) on achievement than those of traditional programming language group from primary school children. Second, persons of Hangul programming language group was not significantly different on scores from the inhavitants of in Seoul. Third, the result of questionnaire showed that Hangul programming language have good effacts, in making persons who do not know English at all understand computer programming.

It is revealed that, as the use of automated manufacturing process is increasing and the process inspection technology is improvement in industry for recently years, the data from mass production system will exhibit some degree of autocorrelation. Therefore, using the EWMA forecast models which has been proposed as a very good forecasting tool when autocorrelated construction contacted with time-series models is explained, I want to analysis sensitivity of quality control charts considering the variation of error or forecast residuals. In this paper, for the AR(1) process of EWMA forecast model, when the constant term ξ are zero and different from zero, the results of analyzed the sensitivity of Χ, CUSUM and EWMA control chart using EWMA forecast residuals are summarized as follows. First, the EWMA statistic is known as a good alternative to the Box-Jenkins forecasts for a variety of time-series models, the violation of the independence assumption can also lead to suboptimal monitoring schemes, particularly for the EWMA and the CUSUM control charts applied to EWMA forecast residuals, and particularly sensitive to the presence of autocorrelation For example, when θ₁ is underestimated, the EWMA and the CUSUM control charts applied to the EWMA forecast residuals provide ARLs which are much larger than anticipated. When θ₁is overestimated, the EWMA and the CUSUM control charts applied to the EWMA forecast residuals provide smaller ARLs than anticipated. Second, for EWMA forecasting model, whether ξ is zero or ξ is different from zero, the performance of control charts is equality. Therefor, the violation of the independence assumption can lead to suboptimal monitoring schemes, particularly for the EWMA and the CUSUM control charts applied to forecast errors. In this cases, whether one could adjust the control limits of the EWMA and the CUSUM control charts applied to forecast errors to obtain the desired in-control ARLs or when either underestimation in θ₁, or overestimation in θ₁, the Shewhart control chart is recommended since it is least sensitive to the violation of the independence assumption.

The main purpose of this thesis is to arrange preceding theoretical research and to try to find a suitable, alternative plan for employing and managing immigrant workers by analysing recent research on actual working condition. To accomplish this, I used documents, reports, and periodicals from Korea and other countries about the employment of immigrant workers. In this paper, I will explain the background of foreign employment from a world perspective and a domestic perspective. I will examine the argument of introducing immigrant workers. And then I have separated the positions into an exporting countries view and an importing countries view and explain the influence and effect of employing immigrant workers. Finally, I will present the current conditions of the system and policy for employing immigrant workers. The main points in the research of real condition about the employment and management of immigrant workers in Chapter Ⅳ are listed below. a. The employers say recent trainee systems have the most serious problems with field deserters and illegal employees. b. The employers say the issues of personal rights within the trainee systems should be renewed. c. The majority of the employers think that the immigrant workers should be accepted as formal employees, not as trainees. Using this information, I believe the ways to increase the efficiency of employing immigrant workers are: a. Establish a new, special organization that would be exclusively responsible for foreign labor issues. b. Establish another organization that will bear responsibility for the management of foreign labor, currently controlled by Korea Federation of Small Business and Alien Training Cooperation Corps. c. In the event of an absolute shortage of manpower, even though the problems of employing immigrant workers are not resolved, importing foreign labor under specific restrictions should be allowed. d. Legal and systemic benefits provided to domestic employees should also be provided to legal, foreign employees. Also, when the quality of work is equal between foreign and domestic employees, so should the salaries be equal.

The purpose of this paper is to re-examination of financial deregulation and financial reforming in Japan. Further, to appraisal of financial holding company on financial reforming in the modern economy. Financial deregulation and financial reforming is to disturb realization of financial system that creat efficiency of finance and new order of economy. Deregulation and free competition bring forth monopoly and domination by the big finance capital. Therefore, we mist to strengthening regulate anti-trust and cartel not for monopolistic finance capital but for user. And removing of unequal financial restriction, So must effort to realize reforming and efficiency of finance.