Earticle

The study examines the horizontal inequities that possibly arise from the differential tax treatment between business income and wage & salary income. This study is analyzed by three aspects; (i) difference of effective tax rate between two income sources (ii) existence of horizontal inequity between these two sources (iii) some improvement on horizontal equity based on new tax laws in 1996. The data used in the study are collected randomly selected from taxpayers, who paid income taxes in 1995 and 1996, in Seoul, Pusan, and Kyong-nam areas. To define equal ability to pay, our samples are sorted by 10 groups in terms of tax base. A measure of horizontal equity is calculated by group with the coefficient of variation(CV) from effective tax rate as well as the coefficient of residual variation(CRV) from regression. The findings of this study are summarized as follows: i) The appropriate tax rate of the business income taxpayers is higher than that of wage & salary income taxpayers. This difference is even bigger in 1996 than in 1995. ii) Under equal - ability - to -pay assumption, the horizontal inequity exists between two income sources. This horizontal inequity is bigger in 1996 than in 1995. iii) The introduction of new tax laws in 1996 worsen the horizontal inequity between two income sources. All these results were significant except for the result of analysis between business income in 1995 and 1996. The CVs of the two income sources for 1995 and 1996 are statistically shown to be significant at 5% and 1% respectively while the CRVs of the two income sources for 1995 and 1996 are statistically found to be significant at 10% and 1% respectively. It is generally known that the tax burden of wage & salary income is heavier than that of business income. However, the study shows different results.

Accounting has been implicated in a more positive shaping and influencing of the which is regarded as problematic, the forms which public debates task and the options seemingly available for management and public action. This recently enacted tasks the first steps towards practical implementation of the polluter pays principle, particularly in establishing a system of integrated pollution control. Amongst other requirements, companies will have to meet the charges that are gradually being phased in to pay for regulatory and control bodies to inspect them and will face heavy financial penalties for breaking specified emission limits. Furthermore, industry will have to foot the bill for environmental impact assessments which will be required in the case of new development. Perhaps of most significance for the environmental taxes function, however, in terms of costing out new pollution control methods, is the legal obligation imposed to minimize waste production utilizing. We closing this paper with a few summary messages: First, Environmental taxes systems capable of providing significant quantitative data may be technically difficult to design. Second, Environmental taxes is, arguably, more important than financial information, and effort time must be expanded on getting this presentation right. Third, Accountants through their training are ideally placed to play a leading role in environmental taxes systems.

The stock option system is a kind of the compensation system for the staff in the company. This is a system proving a staff in the company with rights that a staff can purchase the stock of the company in condition such the special terms as occasional price quantity. period. though a lot of companies have not accepted such as system in Korea yet. it is considered that many small and medium enterprise will use the system for the assurance of competent human power. therefore, the efficient devices of the above system are as follows. The first, the solution of problem in the tax. The second, the demand for the financial funds of a commercial law. The third, the range enlargement for the people who will be given the assistance. The study will be helpful in order to above the three methods.

The stock option system is a kind of the compensation system for the staff in the company. This is a system proving a staff in the company with rights that a staff can purchase the stock of the company in condition such the special terms as occasional price quantity. period. though a lot of companies have not accepted such as system in Korea yet. it is considered that many small and medium enterprise will use the system for the assurance of competent human power. therefore, the efficient devices of the above system are as follows. The first, the solution of problem in the tax. The second, the demand for the financial funds of a commercial law. The third, the range enlargement for the people who will be given the assistance. The study will be helpful in order to above the three methods.

This study provides some empirical evidence on the taxpayer`s characteristics for capital gain tax and their degree of tax evasion. The thesis collect the cross-sectional data from the 1995 to 1996 individual tax returns which filed by Korean Internal Revenue Service, and data was process by regression analysis to identify the degree of tax evasion associated with taxpayer characteristics. The useing variable numbers are age, sex, transfer amounts, tax rate, holding period, tax deduction, and asset kinds. Major empirical results are as follows; The year of 1995, the degree of tax evasion is higher as the case of higher transfer amounts, tax rate, no tax deduction and paddy fields of asset kinds. In 1996 of results, the degree of tax evasion is high in case of higher transfer amounts and tax rate. Other taxpayer characteristics such as age, sex, holding period are also investigated, but is not show the significant effects on tax evasion.

This report aims at development of department of Tax & Accounting Information Curriculum appropriate to specialty of Junior college, based on the thoughts that is necessary to set the skill and the conception rightly through the knowledge and the theory about the whole field of management, to provide a continuos and consistent education, to produce graduates required at enterprises. For that, considering function and roll of the Junior college, curriculums which have been opend and managed as a major study, the level of knowledge which is required to the men who is in charge of practical information business at demand site, subjects which is desirable to be a major study, the knowledge which is required to the graduates in present and future, a condition of education investment.

The results of a discussion among parties involved in the Industrial Educational Cooperation Program are as follows: 1. Ensure that students in the Continuing Education System have certain work experience as a prerequisite for admission. 2. Studies and evaluation methods should be diversified in order to give students better selection of lectures and credits. 3. Re-education system should be established, and a degree conferred through development of human resources and study terms. 4. Educate students by cooperating between the union of industries and that of the colleges. 5. Students are satisfied about the intensive study by 「2 + 2」 joint education which connects junior college and university. 6. Put into practice creative technical education for technological development by learning their classroom studying just as actual practice in the industrial field. I offer strategies for settlement of the Industrial Trust Education mentioned above, and urge the Mini stry of Education to comply.

Current economy of Korea under the management of International Monetary Fund undergoes deepening deficit of current balance, mainly owing to its weakened international competitiveness, and because of economic recession and structural adjustment of industry drastic reduction of new employees and early retirement, etc. That is, joblessness problem rises as a serious social problem. Besides, deficit of current balance is becoming serious on account of frailty of international competitiveness. And caused by economic stagflation and structural adjustment, decrease in number of the newly employed and increase in number of the jobless arise simultaneously. Therefore, improvement of productivity is and urgent task to perform in the present situation of Korean economy. So in this research I have gave a serious thought to how to explore methods to raise flexibility of labor market as one way of raising productivity in consideration of change in domestic and overseas labor market. An imminent task for Korean economy to tackle in relation to the softening of labor market is, first, to slow wage raise and improve wage system in conjunction with adjustment of labor Second, rational foundation of overall system, which is essential for flexibility of labor market, should be promptly built. Third, government intervention in labor market is not desirable but in case of its meddling in it is necessary, the government should limit the interference to such critical roles as reinforcement of education and training, on the basis of employment insurance system, which is vital to raising the flexibility. Finally, I emphasize that in order to strengthen competitiveness through flexibility of labor market, labor management and government should be closely cooperative with one another. Ultimately, raising flexibility of labor market is a method of strengthen competitive power through introduction of competition principal in the rigid labor market and through efficient utilization of production factors. Considering that the world is filled with heated atmosphere of competition, it goes without saying that the logics that Korean labor market should run on the basis of through competition principal is too evident.

The purpose of this study was concerned with ① finding the relationship between the degree of cultural difference understanding and the overall satisfaction of negotiation result ② assessing how the overall satisfaction of negotiation result is affected by the degree of cultural difference understanding in the international business negotiation. In order to test present study, the following research hypotheses were formulated: hypothesis 1: there is a significant relationship between the overall satisfaction of negotiation result and the degree of cultural difference understanding. hypothesis 2: the overall satisfaction of negotiation result is affected by the degree of cultural difference understanding. The major findings of this study were as below: 1. As the correlation analysis, the results of the test show that one factor(ability of language understanding) was not found to have significant relationship between the overall satisfaction of negotiation result and the degree of cultural difference understanding at the .05 level. According to the results, the hypothesis 1 was accepted for 12 factors on the 13 factors. 2. As the multi-regressional analysis, the overall satisfaction of negotiation result got influenced by the two factor in the degree of cultural difference understanding. The influence of the two factor to the overall satisfaction of negotiation result was explainded as 46%(R^2). According to the results, the hypothesis 2 was accepted for 2 factors on the 13 factors.

This paper proposes the directions for enhancing competition-power of Co-Brand in Korean small firms. Co-brand alliances may have become essential to the improvement of competitive power for small firms. This paper suggests the some recommendations that improve competition power of Co-Brand in small firms. The recommendations are as follows : First of all, co-brand alliances must build the strategic alliances are a form of working partnership, defined as the "mutual recognition and understanding that the success of each firm depends in part on the other firm." Because co-brand alliances involve coordination among the partners in or more aspect of marketing and may extend into research, product development, promotion, and even sale, strategic alliances are essential to the introduction of co-brand. Second, co-brand alliances have to develop co-brand by the strategic and systematic procedures. There are several important processes about how to develop co-brand. Framework of naming concept should be developed for the co-brand. Then key words should be collected for co-brand name and evalute the alternatives of key word. Finally, co-brand alliances should establish brand position on the based of competitive position in market. It oughts to consider situation analysis, competitive brand analysis, positioning affirmation, and reposition. Co-brand alliances among firms afford fresh opportunity for strategic advantage. They offer opportunity for businesses to reach new markets without extending themselves beyond their core competencies. Knowledge of how to manage co-brand relationships for maximum effectiveness ought to be of increasing value.

In general hotel service is divided into three dimensions - personal service, physical service, system service, which are based on the value of hotel service product. The study object is the room and F&B foreign guests(n=227) using deluxe hotels and first class hotels in Pusan extracted from convenience sampling and quota sampling methods, which is believed to be better than probability sampling because it has the limitations in that the access of prediction for foreign respondents is not easy. Both descriptive statistical analysis and hypothesis of emperical data ara made simultaneously by using of SPSSWIN statistical package system (i.e., Descriptive and Frequency test, Factor analysis, ANOVA, Multiple Regression, Partial Correlation, etc.) In conclusion, 1) as I have predicted, hotel perceived quality factors are also human factor, physical factor, and system factor. 2) Foreign guest`s satisfaction largely depends on human service factor, are moderated by nationality variable. 3) Perceived quality and guest` satisfaction are not significantly different at the .050 level by guest`s using situation, perior experience, and demographics with the exception of income variable. And 4) foreign guest`s satisfaction correlates to the perceived quality, guest`s attitude, and repurchase intention, especially moderates it between the perceived quality and guest`s satisfaction.

This study was conducted to find the relationship between patterns of involvement and patterns of information processing, and patterns of involvement and degree of consumer information processing under situations with considerating moderator, familiarity. Patterns of involvement in this study mean enduring involvement(EI) and situation involvement(SI), and patterns of consumer information processing mean choice by processing brand(CPB), choice by processing attribute(CPA). Moderator which was used in this study is familiarity, a kind of consumer knowledge. Finding of this study are as follows; 1. This study did not find a significant fact in relationship between patterns of involvement(EI/SI) and patterns of information processing(CPB/CPA). 1. The strongest involvement set with choice by processing attribute(CPA) is the set of enduring high involvement(mean=5.000), and the next is the set of situational high involvement(mean=4.236), and the third is the set of situational low involvement(mean=3.913). The weakest involvement set with choice by processing attribute(CPA) is the set of enduring low involvement. 2. And familiarity, a kind of consumer knowledge, does moderating role between patterns of involvement and degree of choice by processing attribute(CPA). 3. There is a statistically significant difference between information sources and degree of consumer processing by attribute.

The objection of this study is to investigate the relationship between three model of korea Firm`s technology transfer such as Solo investment, joint venture and Technology licensing for this purpose I tried two-stape approach. First, I tried to find out the necessary and sufficient conditions under which international joint venture, or licensing can be selected as abest to technology transfer channel. The necessary condition means the condition under which joint venture is preferred is wholly owned subsidiary or licensing. Second, I tested the hypotheses on the direction of relationship between the above condition factors and the probability to select international joint venture as a technology transfer channel. The result of research are summarized as follows : The influencing factors on the choice of international technology transfer mode are found as the ratio of sales amount of related products is transferred technology to amount, export share of total sales, diversification of products, the goal of exporting raw materials and components, as far as relating directing concerned, the more ratio of transfer related products among total sales, would more preferred.

The theory of structured techniques in the development of software has been used from the middle of 1970s to th 1980s. The purpose of this paper is to design a language for database programming. This paper presents a method to design and implement a recovery manager in object-oriented database systems. Data in object-oriented databases may be considered to be either short objects or the long objects that have their own different properties so that the system should provide two different recovery mechanisms to maximize the efficiency. To select the most appropriate recovery mechanism for each of the two objects, the advantages and disadvantages of the conventional recovery mechanisms are surveyed. Based on this, the paper suggests a logging mechanism for the short objects and a shadowing mechanism for the long objects.